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f8873.pdf
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2010 Form 8873 (PDF) v1
|
https://www.irs.gov/pub/irs-pdf/f8873.pdf
|
[
"Form 8873\n(Rev. December 2010)\nDepartment of the Treasury \nInternal Revenue Service\nExtraterritorial Income Exclusion\n▶ Attach to your tax return. \n▶ See separate instructions.\nOMB No. 1545-1722\nAttachment \nSequence No. 126\nName(s) as shown on return\nIdentifying number\nPart I \nElections and Other Information\n1 \nCheck the box if you are electing under section 942(a)(3) to exclude a portion of your gross receipts from foreign trading gross \nreceipts on line 15. Attach a schedule indicating which receipts are being excluded .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n2 \nCheck the box if you are electing to apply the extraterritorial income exclusion provisions to certain transactions involving a FSC \n(see instructions). Attach a schedule listing the affected transactions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n3 \nCheck the box if the taxpayer is a foreign corporation electing to be treated as a domestic corporation (see instructions) \n.\n. ▶\n4 \na\nAre you excepted from the foreign economic process requirements because your foreign trading gross \nreceipts are $5 million or less?\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nYes\nNo\nb\nIf “No,” check the applicable box to indicate how you met the foreign economic process requirements:\n(1)\nYou met the 50% foreign direct cost test (see instructions).\n(2)\n You met the alternative 85% foreign direct cost test (see instructions).\n5 \nSee instructions before completing lines 5a through 5c. Note: For transactions for which the exclusion is determined using the foreign \nsale and leasing income method (i.e., line 44 equals line 45), complete only lines 5a and 5c(1).\na\nBusiness activity code\nb \nProduct or product line\nc\nCheck the applicable box to indicate the basis of your reporting:\n(1)\nTransaction-by-transaction:\n(a)\nAggregate on Form 8873\n(b)\nAggregate on tabular schedule\n(c)\nTabular schedule of transactions\n(2)\nGroup of transactions\nPart II \nForeign Trade Income and Foreign Sale and Leasing Income\nCaution: If a related person is also eligible for an extraterritorial income \nexclusion, see Excluded property in the instructions.\n(a) Foreign Trade \n Income\n(b) Foreign Sale and \nLeasing Income\n6 \nSale, exchange, or other disposition of qualifying foreign trade property \n.\n6\n7 \nEnter the amount from line 6, column (a), attributable to the sale of property \nformerly leased or rented for use by the lessee outside the United States .\n7\n8 \nLease or rental of qualifying foreign trade property for use by the lessee \noutside the United States. Enter the same amount in both columns .\n.\n.\n8\n9 \nServices related and subsidiary to the sale, exchange, or other disposition of \nqualifying foreign trade property .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10 \nEnter the amount from line 9, column (a), attributable to the sale of property \nformerly leased or rented for use by the lessee outside the United States .\n10\n11 \nServices related and subsidiary to the lease of qualifying foreign trade property for use \nby the lessee outside the United States. Enter the same amount in both columns .\n11\n12 \nEngineering or architectural services for construction projects outside the United States\n12\n13 \nManagerial services provided to unrelated persons (see instructions) \n.\n.\n13\n14 \nEnter the sum of the amounts from lines 6, 9, 12, and 13 of column (a) \nattributable to foreign economic processes. Do not include any amounts \nalready included on lines 7, 8, 10, or 11 in column (b) \n.\n.\n.\n.\n.\n.\n.\n14\n15 \nForeign trading gross receipts. Add lines 6 through 13 in column (a) .\n.\n15\n16 \nAdd lines 7 through 14 in column (b) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16\n17 \nCost of goods sold:\na \nInventory at beginning of year .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17a\nb \nPurchases .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17b\nc \nCost of labor .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17c\nd \nAdditional section 263A costs (attach schedule) .\n.\n.\n.\n.\n.\n.\n.\n.\n17d\ne \nOther costs (attach schedule) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17e\nf \nTotal. Add lines 17a through 17e .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17f\ng \nInventory at end of year \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17g\nh \nSubtract line 17g from line 17f \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17h\n18 \nIn column (a), subtract line 17h from line 15. In column (b), subtract line 17h \nfrom line 16 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18\n19 \nOther expenses and deductions (see instructions) (attach schedule) .\n.\n.\n19\n20 \nForeign trade income. In column (a), subtract line 19 from line 18. If -0- or \nless, stop here. You do not qualify for the exclusion .\n.\n.\n.\n.\n.\n.\n.\n20\n21 \nForeign sale and leasing income. In column (b), subtract line 19 from line 18\n21\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 30732F\nForm 8873 (Rev. 12-2010)\n",
"Form 8873 (Rev. 12-2010)\nPage 2 \nPart III Marginal Costing (Note: If you are not using Marginal Costing, skip Part III and go to Part IV.) \nSection A — Foreign Trade Income Using Marginal Costing Method\n22 \nForeign trading gross receipts. Enter the amount from line 15 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n22\n23 \nCosts and expenses allocable to the amount reported on line 22:\na \nCost of direct material attributable to property sold .\n.\n.\n.\n.\n.\n \n23a\nb \nCost of direct labor attributable to property sold .\n.\n.\n.\n.\n.\n.\n23b\nc \nAdd lines 23a and 23b .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \n23c\n24 \nSubtract line 23c from line 22 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24\n25 \nWorldwide gross receipts from sales of the product or product line .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25\n26 \nCosts and expenses allocable to the amount reported on line 25:\na \nCost of goods sold attributable to property sold .\n.\n.\n.\n.\n.\n.\n26a\nb \nOther expenses and deductions attributable to gross income .\n.\n.\n26b\nc \nAdd lines 26a and 26b .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n26c\n27 \nSubtract line 26c from line 25. (Note: If -0- or less, stop here. You may not use Part III to determine \nyour qualifying foreign trade income. Go to line 37.) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n27\n28 \nOverall profit percentage. Divide line 27 by line 25. Carry the result to at least three decimal places .\n28\n29 \nOverall profit percentage limitation. Multiply line 22 by line 28 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n29\n30 \nForeign trade income using marginal costing. Enter the smaller of line 24 or line 29 .\n.\n.\n.\n.\n30\nSection B — 15% of Foreign Trade Income Method\n31 \nMultiply line 30 by 15% (.15) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n31\n32 \nForeign trade income using full costing. Enter the amount from line 20 .\n.\n.\n.\n.\n.\n.\n.\n.\n32\n33 \nEnter the smaller of line 31 or line 32 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n33\nSection C — 1.2% of Foreign Trading Gross Receipts Method\n34 \nMultiply line 22 by 1.2% (.012) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n34\n35 \nMultiply line 30 by 30% (.30) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n35\n36 \nEnter the smallest of lines 32, 34, or 35 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n36\nPart IV Extraterritorial Income Exclusion (Net of Disallowed Deductions)\n37 \nEnter your foreign trade income from line 20 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n37\n38 \nMultiply line 37 by 15% (.15) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n38\n39 \nEnter your foreign trading gross receipts from line 15 \n.\n.\n.\n.\n.\n \n39\n40 \nMultiply line 39 by 1.2% (.012) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n40\n41 \nMultiply line 38 by 2.0 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n41\n42 \nEnter the smaller of line 40 or line 41 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n42\n43 \nEnter your foreign sale and leasing income from line 21 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n43\n44 \nMultiply line 43 by 30% (.30) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n44\n45 \nEnter the greatest of lines 33, 36, 38, 42, or 44. If you are using the alternative computation, see \ninstructions for the amount to enter .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n45\nNote: If you do not have a reduction for international boycott operations, illegal bribes, kickbacks, etc. \n(see the instructions for line 50), skip lines 46 through 51 and enter on line 52 the amount from line 45.\n46 \nIf line 44 equals line 45, divide the amount on line 45 by the amount on \nline 43. Otherwise, divide the amount on line 45 by the amount on line \n37. Carry the result to at least three decimal places .\n.\n.\n.\n.\n.\n46\n47 \nIf line 44 equals line 45, enter the amount from line 19, column (b). \nOtherwise, enter the amount from line 19, column (a) \n.\n.\n.\n.\n.\n47\n48 \nMultiply line 46 by line 47 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n48\n49 \nAdd lines 45 and 48 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n49\n50 \nReduction for international boycott operations, illegal bribes, kickbacks, etc. (see instructions).\n.\n.\n50\n51 \nQualifying foreign trade income. Subtract line 50 from line 49. If -0- or less, stop here. You do not \nqualify for the exclusion \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \n51\n52 \nExtraterritorial income exclusion (net of disallowed deductions). Subtract line 48 from line 51. \nEnter the result here and include it on the “other deductions” line of your tax return or schedule (see \ninstructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n52\nForm 8873 (Rev. 12-2010)\n"
] |
p5041.pdf
|
0812 Publ 5041 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p5041.pdf
|
[
"IRS Supplemental Instructions for the \nTreasury FMS Interagency Agreement (IAA) (Forms 7600A & 7600B)\nNote: Complete the fillable Interagency Agreement (Forms 7600A & 7600B) that can be downloaded from www.fms.\ntreas.gov/finstandard/forms.html. In most cases, use the Treasury FMS Instructions to complete the Seller side of the \nforms unless more specific IRS supplemental instructions have been provided in this publication.\nForm \nName \nBlock \nNumber\nField Name\nField Action\n7600A\nN/A\nGT&C Section\nGT&C Section must be completed and signed each fiscal year as a \"new\" \naction.\n7600A\nN/A\nIAA Number ___ - 0000 - _________ \n GT&C Order# Amendment/Mod#\nIf the IAA number is not established by the Requesting Agency, the Servicing \nAgency will enter the Servicing Agency (IRS) Agreement Tracking Number as \nthe IAA number.\n7600A\n2.\nServicing Agency Agreement Tracking \nNumber\nThe Servicing Agency Agreement Tracking Number is the same as the \nReimbursable Agreement Number (e.g. RA2012B001). \n7600A\n3.\nAssisted Acquisition Agreement\nIn rare situations, Assisted Acquisition activity can generate a funds-in \nreimbursable agreement. This occurs when an Assisted Acquistion Action \nrequires the requesting entity to advance funds to the contracting entity as the \nmechanism to fund the award. When this occurs, this block must be completed \nand the CFO organization must approve the IAA.\n7600A\n5.\nAgreement Period\nThe period of time during which the IRS is incurring costs and/or providing \nservices. This agreement period can be up to one year but may not extend \npast September 30 of the funding year of the agreement. However, some direct \ncharge reimbursable fund agreement obligations can be initiated in the funding \nyear and extend past September 30.\n7600A\n6.\nRecurring Agreement\nThis is for informational purposes only. This type of agreement must be \ncontracted with a new reimbursable agreement annually.\n7600A\n7.\nAgreement Type\nFor purposes of funds-in reimbursable agreements, only single orders will be \naccepted by IRS under each FMS Form 7600A-B. \n7600A\n8.\nAre advance payments allowed for \nthis IAA\nAdvance payment options for IAAs are on an exception basis only and must be \napproved by the Director, Office of Financial Reports.\n7600A\n9.\nEstimated Agreement Amount\nThe Estimated Agreement Amount represents the expected annual costs to \nprovide services under the individual agreement. This amount must be greater \nthan or equal to the TOTAL Modified Obligation (Total Column) in Block 26 \n(Form 7600B). If it is not then the estimated agreement amount must be \namended.\n7600A\n10.\nStatutory Authority\nUse the Economy Act (Economy Act, 31 U.S.C §1535) authority, unless a more \nspecific authority is appropriate for the IAA. Examples of non-Economy Act \nauthorities include, but are not limited to: Working Capital Funds; Foreign \nAssistance Act of 1961 (22 U.S.C § 2392) Section 632(b); Federal Buildings \nFund 40 U.S.C. §592(b)(2).\n7600A\n12.\nRoles & Responsibilities for the \nRequesting Agency and Servicing \nAgency\nEnter the following verbiage into this block, \"The IRS will not IPAC customers \nnor will customers IPAC the IRS during the last three business days of the \nmonth.\"\n7600A\n17.\nAssisted Acquisition Agreements - \nRA's Organizations Authorized to \nRequest Assistance Under IAA\nAssisted Acquisition activity will be related to funds-in reimbursable \nagreements in rare situations where advances are required and approved. \nWhen this occurs, this block must be completed.\n7600A\n18.\nAssisted Acquisition Agreements - \nSA's Organizations Authorized to \nRequest Assistance Under IAA\nAssisted Acquisition activity will be related to funds-in reimbursable \nagreements in rare situations where advances are required and approved. \nWhen this occurs, this block must be completed.\n7600A\n23.\nAGENCY OFFICIAL, \nServicing Agency\nEnter the name, title, telephone number, fax number, and email address of the \nBusiness Unit's Program Official. The Program Official will then sign and date \napproval.\n7600B\n26.\nFunding Modification Summary by \nLine, TOTAL Modified Obligation and \nNet Modified Amount Due\nThe TOTAL Modified Obligation and Net Modified Amount Due amounts by \nLine # Column must agree with Block 28 (Form 7600B) Breakdown of \nReimbursable Line Costs, Total Line Amount Obligated, and Net Line Amount \nDue by Line for a \"New\" order and each \"Modification\" order from Block 25 \n(Form 7600B) Order Action.\n7600B\n27.\nPerformance Period\nEnter the end date of the agreement (the estimated completion date for support \nunder this agreement). Note: IRS agreements operate on a fiscal year basis \nand DO NOT cross fiscal years.\n",
"Form \nName \nBlock \nNumber\nField Name\nField Action\n7600B\n28.\nObject Class Code (Optional)\nLeave this block blank. \n7600B\n28.\nBPN\nEnter BPN # 040539587\n7600B\n28.\nBPN + 4 (Optional)\nLeave this block blank. \n7600B\n28.\nAdditional Accounting Classification/\nInformation (Optional)\nLeave this block blank. \n7600B\n28.\nType of Service Requirements\nDo not select not applicable. The agreement is either severable or non-\nseverable.\n7600B\n28.\nBreakdown of Reimbursable Line \nCosts, Total Line Amount Obligated \nand Net Line Amount Due\nThese amounts must agree to Block 26 (Form 7600B) Funding Modification \nSummary by Line, The TOTAL Modified Obligation and Net Modified Amount \nDue amounts by Line # Column for a \"New\" order and each \"Modification\" \norder from Block 25 (Form 7600B) Order Action.\n7600B\n37.\nProgram Officials\nEnter the name, title, telephone number, fax number, and email address of the \nBusiness Unit's Program Official. The Program Official will then sign and date \napproval.\n7600B\n38.\nFunding Officials\nEnter the name, title, telephone number, fax number, and email address of the \nBusiness Unit's Funding Official. The Funding Official will then sign and date \napproval.\n7600B\n39.\nFINANCE OFFICE Points of Contact \n(POCs)\nEnter the name, title, telephone number, fax number, and email address of the \nBFC, Government Payables and Receivables Section Chief. Mark the \nsignature line N/A.\n7600B\n40.\nADDITIONAL Points of Contact \n(POCs) \nEnter the name, title, telephone number, fax number, and email address for the \nDirector, Budget Execution. The Director, Budget Execution will then sign and \ndate approval.\n7600B\n40.\nADDITIONAL Points of Contact \n(POCs) \nRequired when Form 7600B Box 29 has an Advance or if Form 7600B Box 29 \nRevenue Recognition Methodology is other than \"Monthly per work completed \nand invoiced\". When required, enter the name, title, telephone number, fax \nnumber, and email address of the Director, Office of Financial Reports. The \nDirector, Officie of Financial Reports will then sign and date approval. \nPublication 5041 (8-2012) Catalog Number 59895T Department of the Treasury Internal Revenue Service www.irs.gov\n"
] |
p3535kr.pdf
|
0712 Publ 3535 (KR) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p3535kr.pdf
|
[
"Publication 3535 (KR) (Rev. 7-2012) Catalog Number 59704R Department of the Treasury Internal Revenue Service www.irs.gov\n당신이 신청 자격을 갖춘 경우, 당신의 사회보장 복지카드에 오직 미연방국토안보부(DHS) \n승인하에 고용에 유효함이라고 표시되어 있으면, EITC를 신청시 이 사회복지 보장 번호를 사용할 \n수 있습니다.\n만약 당신의 사회보장 카드에 고용에 대해 유효하지 않음이라고 표시되어 있고 당신이 \n메디케이드와 같은 연방정부 지원 혜택만을 받을 목적으로 발급 받은 경우 EITC(근로 소득 세액 \n공제)를 신청시 이 사회복지 보장 번호를 사용할 수 없습니다.\n당신의 사회복지 보장 카드는 \n이와 같이 생겼나요?\n아니면 이와 같이 생겼나요?\nwww.irs.gov/eitc \n삶이 조금 나아짐\nEITC를 신청하려면, 사회보장국에서 발행한 고용에 대해 유효한 \n사회복지 보장 번호가 반드시 있어야 합니다.또한, 스케줄EIC 양식에서 \n열거된 당신의 배우자 (만약에 부부가 공동신고를 할 경우)와 유자격 \n자녀는 사회보장국에서 발행한 고용에 대해 유효한 사회복지 보장 \n번호가 있어야 합니다.\n"
] |
p3535ru.pdf
|
0712 Publ 3535 (RU) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p3535ru.pdf
|
[
"Publication 3535 (RU) (Rev. 7-2012) Catalog Number 59705C Department of the Treasury Internal Revenue Service www.irs.gov\nЕсли на вашей карточке социального обеспечения значится, что она ДЕЙСТВИТЕЛЬНА ДЛЯ \nТРУДОУСТРОЙСТВА ТОЛЬКО С РАЗРЕШЕНИЯ DHS, вы можете воспользоваться вашим номером социального \nобеспечения для получения EITC, если вы имеете на это право в соответствии с прочими требованиями.\nЕсли на вашей карточке социального обеспечения значится, что она НЕ ДЕЙСТВИТЕЛЬНА ДЛЯ \nТРУДОУСТРОЙСТВА, и вы получили номер социального обеспечения только в целях доступа к таким федерально \nфинансируемым программам как «Медикейд» (Medicaid), вы не можете воспользоваться вашим номером \nсоциального обеспечения для получения EITC (налогового зачета за заработанный доход).\nВаша карточка социального \nобеспечения выглядит вот так?\nИли вот так?\nwww.irs.gov/eitc \nЖизнь немного облегчается с\nДля получения налогового зачета за заработанный доход (EITC) вы должны иметь \nдействующий для трудоустройства номер социального обеспечения, предоставленный \nАдминистрацией социального обеспечения. Также ваш(а) супруг(а) (если вы подаете \nдекларацию совместно) и ребенок, указанный в форме расчета налогового зачета за \nзаработанный доход (Schedule EIC), должны иметь действующие для трудоустройства \nномера социального обеспечения.\n"
] |
p3535cn.pdf
|
0712 Publ 3535 (CN) (PDF)
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https://www.irs.gov/pub/irs-pdf/p3535cn.pdf
|
[
"Publication 3535 (CN) (Rev. 7-2012) Catalog Number 59703G Department of the Treasury Internal Revenue Service www.irs.gov\n如您的社會安全卡上面寫 “VALID FOR WORK ONLY WITH DHS AUTHORIZATION” \n您可用來申報低收入家庭福利優惠.\n如您的社會安全卡上面寫“NOT VALID FOR EMPLOYMENT”, 您的社會安全號碼只可\n用來領取某些聯邦政府提供的福利但是不能用來申報低收入家庭福利優惠.\n您的社會安全卡是不是像這樣?\n或是像這樣?\nwww.irs.gov/eitc \n有了低收入家庭福利優惠使生活變得更輕鬆\n如果您申報了低收入家庭福利優惠 (EITC), 您 (和您的配偶如果提出\n聯合報稅) 必須持有社會安全局核發(允許工作)的社會安全號碼. 任何\n在EIC表格上列出合格的子女也必須持有效的社會安全號碼.\n"
] |
p4941sp.pdf
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0412 Publ 4941 (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p4941sp.pdf
|
[
"TOME ESTAS PRECAUCIONES\nCONOZCA A SU VENDEDOR\nEsté al tanto de que precios considerablemente \nrebajados u otros descuentos creativos que no \nparecen creíbles, puede ser una indicación de \nevasión de impuestos. Trabaje sólo con empresas \nque ya conozca por experiencia propia o que \ntenga buena reputación.\nCONSERVE SUS RECIBOS\nAsegúrese de que en todos sus recibos se \nidentifique el producto y conste dónde y cuándo \nfue comprado. Usted puede tener derecho a \nrecibir crédito por combustible tributable, usado \npara fines no tributables, por ejemplo, cuando usa \nuna unidad de refrigeración.\nA QUIÉN DIRIGIRSE\nSi tiene alguna pregunta o tiene evidencias de \nalgunas infracciones, diríjase a la unidad de \nimpuestos de consumo más cercana del Servicio \nde Impuestos Internos (IRS).\nLLAME AL 1-800-829-4933 PARA LA \nDIRECCIÓN DE LA OFICINA MÁS CERCANA.\nPREGUNTAS\nP: ¿SE PUEDE USAR EL COMBUSTIBLE PARA \nOPERAR UNIDADES REFRIGERANTES U \nOTRO EQUIPO?\nR: Puede usarse tinte de combustible, siempre \nque se mantenga en un tanque separado y que \nno esté conectado con el tanque que contenga el \ncombustible que use para el motor del vehículo.\nP: ¿QUÉ PASA CUANDO MANEJAMOS FUERA \nDE LA CARRETERA?\nR: Nunca se debe usar tinte de combustible en \nel tanque de un vehículo que se maneje fuera \nde la carretera, si dicho vehículo se encuentra \nregistrado o debe registrarse. Consulte al IRS \nacerca de las reglas especiales para uso agrícola.\nP: ¿QUÉ DEBE HACER SI ENCUENTRA \nA ALGUIEN VENDIENDO TINTE DE \nCOMBUSTIBLE PARA USO EN VEHÍCULOS DE \nCARRETERA?\nR: Denúncielo al departamento del Estado—\nRentas Internas, o a la unidad de impuestos de \nconsumo más cercana del IRS.\nP: ¿QUÉ DEBE HACER SI ENCUENTRA TINTE \nDE COMBUSTIBLE EN EL TANQUE DE SU \nVEHÍCULO?\nR: Si es posible, debe extraer el combustible \ninmediatamente porque corre el riesgo de que \nse le impongan grandes multas. Asegúrese de \ndisponer del combustible de acuerdo con las \nleyes en relación con La Agencia de Protección \ndel Medio Ambiente (EPA). Si usted compró el \ncombustible con impuestos incluidos en el precio, \npóngase en contacto con la persona o con el \nestablecimiento que le vendió el combustible.\nPublication 4941SP (4-2012) Catalog Number 58076U\nDepartment of the Treasury Internal Revenue Service\nwww.irs.gov\n",
"BUSQUE SEÑAS DE MANIPULACIÓN INDEBIDAS\nLa presencia visible de tinte, etiquetas alteradas o recibos ilegibles, puede ser causa de sospecha.\n¿DEBO PERMITIR UNA INSPECCIÓN DEL COMBUSTIBLE?\nEl Código del Servicio de Impuestos Internos especifica que, a cualquier persona que se oponga a una inspección, \nse le multará US$1,000 por cada denegación y podrá ser detenido el vehículo hasta que se haga la inspección.\n¿CUÁLES SON LAS MULTAS?\nNormalmente, el combustible con tinte no se puede usar en vehículos de carretera. El Código del Servicio de \nImpuestos Internos estipula que por cada infracción se impone una multa de US$1,000 o US$10 por galón, lo que \nsea mayor, además del pago de los impuestos. Los estados podrían imponer multas adicionales.\nLa Agencia de Protección del Medio Ambiente (EPA) también aplica una serie de regulaciones que prohíben el uso \nde diesel de tinte rojo, con alto contenido de azufre en los vehículos motorizados que circulen por carreteras o fuera \nde éstas. La ley del aire limpio específica una multa de hasta US$27,500 por día por infracción. Si tiene alguna \npregunta relativa a las regulaciones de la EPA, llame al (202) 564-1019.\n¿POR QUÉ COMBUSTIBLE TEÑIDO?\nEl Gobierno Federal exige que se tiña el combustible \ndiesel y el queroseno no tributables por dos razones:\n• Para ayudar a reducir la evasión de impuestos \nmediante la identificación del combustible sobre \nel cual no se haya pagado el pertinente impuesto \nde consumo, y\n• Para fomentar la reducción de la \ncontaminación del aire mediante la \nidentificación del combustible que no es \napropiado para uso en vehículos de carretera.\nSe calcula que el gobierno federal y estatal pierde \nvarios millones de dólares cada año en ingresos \ndel impuesto sobre el combustible. La mayor parte \nde lo que se recauda por estos impuestos se usa \npara proyectos de carreteras y transporte y, por tal \nmotivo, los operadores de vehículos en particular, \nsufren grandes pérdidas de ingresos a consecuencia \nde la evasión de impuestos relacionada con el uso \nde tinte de combustible.\n¿QUÉ SE DEBE SABER DE LOS ADITIVOS?\nLa ley dice que cualquier prueba visible de tinte \npuede resultar en una multa. La introducción de \naditivos a los combustibles que contengan cualquier \ntinte, pone a los camioneros y a las empresas de \ntransporte en peligro de ser multados.\n¿QUÉ SE DEBE BUSCAR?\nEl operador del vehículo es responsable del \napropiado suministro de combustible y debe estar \natento a cualquier actividad sospechosa. Cualquier \nindicación visible de tinte en el diesel o queroseno \ncombustible, determina que no puede usarse en un \nvehículo de carretera. Tenga presente que la mezcla \nde combustible sin tinte con combustible teñido \nno producirá una gran cantidad de combustible, \nen cambio, hará que la totalidad del combustible \nno pueda usarse en la carretera y lo expone a \nmultas especificadas en el Código del Servicio de \nImpuestos Internos (IRC-Internal Revenue Code).\nINSPECTE VISUALMENTE EL COMBUSTIBLE\nEn ningún momento se aleje de su vehículo. \nVigile de cerca el proceso de abestecimiento \nde combustible y observe el combustible si la \nmanguera tiene una mirilla (indicador de nivel). \nConsidere la posibilidad de llevar consigo un envase \no un tubo de plástico limpio y transparente, para \npoder extraer una muestra del combustible en caso \nde duda.\nESTA BOMBA DISTRIBUYE\nNO USE COMBUSTIBLE DE ESAS BOMBAS PARA VEHÍCULOS DE CARRETERA.\nOBSERVE LAS ETIQUETAS EN LAS BOMBAS\nEl reglamento del IRS exige que lleve etiqueta toda bomba, de venta al por menor, que suministre combustible teñido.\nMULTA SI \nEL USO ES \nTRIBUTABLE\nSOLO PARA USO \nNO TRIBUTABLE\nCOMBUSTIBLE \nDIESEL\nTEÑIDO\nESTA BOMBA DISTRIBUYE\nMULTA SI \nEL USO ES \nTRIBUTABLE\nSOLO PARA USO \nNO TRIBUTABLE\nCOMBUSTIBLE \nQUEROSENO\nTEÑIDO\n"
] |
p3535.pdf
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0712 Publ 3535 (PDF)
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https://www.irs.gov/pub/irs-pdf/p3535.pdf
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[
"Publication 3535 (Rev. 7-2012) Catalog Number 73271N Department of the Treasury Internal Revenue Service www.irs.gov\nIf your Social Security card says VALID FOR WORK ONLY WITH DHS AUTHORIZATION, you \ncan use your Social Security number to claim EITC if you otherwise qualify.\nIf your Social Security card says NOT VALID FOR EMPLOYMENT and you got your Social \nSecurity number only for a federally funded benefit like Medicaid, your can not use your Social \nSecurity number to claim EITC, Earned Income Tax Credit.\nDoes your Social Security card \nlook like this?\nOr, does it look like this?\nwww.irs.gov/eitc \nLife’s a little easier with\nTo claim EITC, you must have a SSN, Social Security number, issued \nby the Social Security Administration that is valid for employment. \nAnd, your spouse (if filing a joint return) and any qualifying child listed \non Schedule EIC must have Social Security numbers that are valid for \nemployment.\n"
] |
p3535vn.pdf
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0712 Publ 3535 (VN) (PDF)
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https://www.irs.gov/pub/irs-pdf/p3535vn.pdf
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[
"Publication 3535 (VN) (Rev. 7-2012) Catalog Number 59706N Department of the Treasury Internal Revenue Service www.irs.gov\nNếu thẻ An Sinh Xã Hội của quí vị ghi CHỈ HỢP LỆ ĐỂ ĐI LÀM VỚI SỰ CHO PHÉP CỦA SỞ DI TRÚ \nVÀ NHẬP TỊCH, quí vị có thể xử dụng số An Sinh Xã Hội này để xin hưởng EITC nếu quí vị đủ tiêu \nchuẩn.\nNếu thẻ An Sinh Xã hội của quý vị có ghi KHÔNG HỢP LỆ ĐỂ ĐI LÀM và quí vị được cấp số An Sinh \nXã Hội chỉ để xử dụng cho những phúc lợi do liên bang tài trợ, như Medicaid, quí vị không thể xử dụng số \nAn Sinh Xã Hội này để xin hưởng EITC, Tín Dụng Thuế Lợi tức do Lao động.\nThẻ An Sinh Xã Hội của quí vị có \ngiống như thế này không?\nHoặc nó có giống như thế này không?\nwww.irs.gov/eitc \nCuộc sống được dễ dàng hơn chút ít với\nMuốn xin hưởng EITC, quí vị phải có số An Sinh Xã Hội (SSN) hợp lệ để \nđi làm do Sở An Sinh Xã Hội cấp. Hơn nữa, người phối ngẫu của quí vị \n(nếu khai thuế chung) và bất cứ đứa con nào đủ tiêu chuẩn được ghi trong \ntờ khai EIC đều phải có số An Sinh Xã Hội hợp lệ để đi làm.\n"
] |
p4539.pdf
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0512 Publ 4539 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4539.pdf
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[
"circumstances and exhaust LB&I resolution \nauthority on the issues. After issuance of a Form \n5701, and the receipt of a written response from \nthe taxpayer, either the taxpayer or the LB&I \nTeam Manager (i.e. the parties) may suggest \nparticipation in the FTS program. If the other \nparty agrees, the parties may contact the LB&I \nFTS Coordinator or the Appeals FTS Program \nManager to determine if FTS is appropriate. To \napply, the parties must complete and execute \nan Application for FTS. Both the Form 5701 and \nthe taxpayer’s written response will be part of the \napplication package to help the FTS Program \nManager understand the issue(s) in dispute, \ndetermine if the issue(s) is sufficiently developed \nto permit resolution and accept the application \ninto the FTS program.\nIf the issue(s) is not ready for FTS, the LB&I \nFTS Coordinator and Appeals FTS Program \nManager will advise what additional development \nmight improve the chances for a successful \nFTS outcome. They may also suggest other \nAlternative Dispute Resolution processes.\nAppeal Rights & Ex Parte \nCommunications\nWhen the issues are resolved, or a decision \nis made that a resolution cannot be reached, \nthe case will be closed promptly. If the case \nor issue is not settled, the taxpayer retains \nall traditional appeal rights. Appeals will not \nprepare an Appeals Case Memorandum, and the \nadministrative file will be returned to LB&I without \nAppeals’ notes. Caution: Written documents \ndisclosed by the taxpayer during the FTS process \nbecome available to LB&I and may be used in its \ndetermination.\nAdvantages\nThe advantages of Fast Track Settlement include:\n•\t Quicker resolution of audit issues (120 days or less)\n•\t No need for a formal protest to request FTS\n•\t A one-page application\n•\t Delegation Order 4-24 (formerly 236, Rev.3) can be \nused in the next audit cycle\n•\t Consideration of hazards of litigation\n•\t No ‘hot‘ interest under IRC §6621\n•\t Withdrawal from the process at any time\n•\t Retention of all traditional appeal rights\n•\t One tax computation\n•\t Case closes agreed in LB&I\nExcluded Cases / Issues\nFast Track Settlement is not available in certain \nsituations for example, issues:\n•\t Designated for litigation;\n•\t For which the taxpayer has submitted a request for \nCompetent Authority (or simultaneous Appeals/Competent \nAuthority) assistance;\n•\t That are “whipsaw” issues, i.e., issues for which resolution with \nrespect to one party might result in inconsistent treatment in \nthe absence of the participation of another party;\n•\t Not consistent with sound tax administration; or\n•\t Excluded from the FTS process by a Chief Counsel \nNotice, or equivalent publication.\nGetting Started\nWhen it appears there may be unagreed issues \nraised during the examination process, the taxpayer \nand LB&I Team Manager should have an early \ndiscussion regarding possible use of the FTS \nprocess. Prior to issuance of Form 5701 (Notice \nof Proposed Adjustment), the LB&I team and \nthe taxpayer should agree on all the facts and \nIntroduction\nFast Track Settlement (FTS) offers taxpayers a \nway to resolve audit issues during the examination \nprocess in 120 days or less. Working with the Large \nBusiness and International Division (LB&I) and \nAppeals, taxpayers can use the settlement authority \nand mediation skills of Appeals while shortening \ntheir overall experience with the Internal Revenue \nService. FTS reduces the combined LB&I-Appeals \nprocess time significantly. \nLB&I and Appeals organizations are committed to \nsupporting the Service-wide initiative of reducing \nthe time it takes for taxpayers to complete the \nexamination and resolution processes. FTS is key to \naccomplishing this goal.\nWho can use Fast Track Settlement?\nFTS is generally available for all cases within LB&I’s \nCompliance jurisdiction and works best when \nunagreed issues are limited in number. FTS can also \nbe effectively used in LB&I’s Compliance Assurance \nProcess (CAP) to assist in resolving disputed issues \nbefore the tax return is filed. When it is in the best \ninterest of tax administration, only one issue may be \naccepted into FTS while the audit continues. Cases \noutside LB&I’s jurisdiction (from other IRS Operating \nDivisions) may also qualify for FTS.\nFast Track Settlement is available for most:\n•\t Factual and legal issues\n•\t Listed transactions\n•\t Appeals & Compliance Coordinated Issues\n•\t Issues requiring hazards of litigation settlement\n",
" \nA Process for \nPrompt Resolution of \nLarge Business and \nInternational Tax Issues\ncase continue to be developed in LB&I. The \nearly res\nolution of a key issue may encourage \ntax\npayers and the Service to agree on other issues \nin the case. Regular Appeals procedures apply, \nincluding taxpayer conferences. For complete \ninformation, see http://www.irs.gov/businesses/\narticle/0,,id=180746,00.html.\nFor further information, visit the LB&I Internet Web site:\n•\t Tax Information for Corporations, www.irs.gov/businesses/\ncorporations/index.html.\n•\t Fast Track Settlement, http://www.irs.gov/businesses/\narticle/0,,id=111879,00.html.\nAppeals Internet Web site:\n•\t Appeals at a Glance http://www.irs.gov/appeals\nOther Useful Resources\n•\t IRS website: www.irs.gov \n•\t Taxpayer Advocate Service: 1-877-777-4778\n•\t IRS Toll Free: 1-800-829-1040\n•\t Forms and Publications: 1-800-TAX-FORM\nPublication 4539 (Rev. 5-2012) Catalog Number 48706H \nDepartment of the Treasury Internal Revenue Service \nwww.irs.gov\nThe prohibition against ex parte \ncommunications between Appeals Officers and \nother Service employees pursuant to section \n1001 (a) of the Internal Revenue Service \nRestructuring and Reform Act of 1998 does \nnot apply to the communications arising in FTS \nbecause Appeals is facilitating an agreement \nbetween the taxpayer and LB&I, and not acting \nin its traditional Appeals role. \nRepresentation\nFor FTS to succeed, both the taxpayer and \nthose who have the authority to represent \nthe taxpayer and make a decision must be \npresent. A taxpayer may use Form 2848, \nPower of Attorney and Declaration of \nRepresentative, for this purpose.\nClosing Procedures\nAfter the taxpayer, LB&I and the Appeals \nOfficial sign the FTS Session Report \nacknowledging a basis of settlement, the \nAppeals Official (working with both parties) will \ndraft the appropriate settlement document to \nreflect the agreed upon treatment of the issue. \nThe taxpayer may withdraw from the FTS \nprocess at any time. If any issues remain \nunresolved, the taxpayer retains all traditional \nappeal rights as explained in Publication 5, \nYour Appeal Rights and How To Prepare a \nProtest If You Don’t Agree.\nEarly Referral Option\nAn alternative to FTS is the Early Referral to \nAppeals. The Early Referral option is best \nutilized relatively early in the examination \nprocess when there is one or more \ndeveloped, unagreed issues, and there are \nother undeveloped examination issues. The \ndeveloped, unagreed issues are referred \nto Appeals, while the other issues in the \nFast \nTrack \nSettlement\n"
] |
p4862sp.pdf
|
0312 Publ 4862 (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p4862sp.pdf
|
[
"El Crédito Puede Hacer Una Diferencia…\nEl Crédito Tributario por Cuidados de Salud para Pequeñas Empresas es para los negocios pequeños y también para \norganizaciones exentas de impuestos. El crédito podría ser equivalente hasta el 35 por ciento de las primas calificadas \nque pagan los negocios pequeños y hasta el 25 por ciento que pagan las pequeñas organizaciones exentas de \nimpuestos elegibles para 2010 hasta el 2013. Para algunos negocios pequeños y organizaciones exentas de impuestos, \nuna versión mejorada del crédito tomará efecto a partir del 1 de enero del 2014.\nLos negocios pequeños que no tienen una obligación de impuestos durante el año pueden traspasar el crédito a otros \naños tributarios pasados o futuros. Además, ya que los pagos de las primas de seguro de salud son más que el crédito \ntotal, los pequeños negocios elegibles aún pudieran reclamar una deducción por gastos de negocio por la diferencia. Y \npara las organizaciones exentas de impuestos pequeñas, el crédito es reembolsable.\nEl Crédito Tributario por Cuidados de Salud para Pequeñas Empresas\n¿Quién es elegible para el crédito? Los empleadores que...\n• pagan por lo menos la mitad del costo de la cobertura de seguro de salud calificada “individual” (solo el empleado) de \nsus empleados,\n• tienen menos de 25 empleados del equivalente a tiempo completo. Por ejemplo, dos trabajadores a medio tiempo \ncuentan como un trabajador equivalente a tiempo completo, y\n• pagan sueldos anuales promedio de menos de $50,000 por cada empleado del equivalente a tiempo completo.\nCómo reclamar el crédito\nLos pequeños negocios y las organizaciones exentas de impuestos usan el Formulario 8941, Crédito para Pequeños \nEmpleadores por Primas de Seguro de Salud (en inglés), para calcular el crédito.\nLos pequeños negocios incluyen el monto como parte del crédito general de negocios en sus declaraciones de \nimpuestos por ingresos.\nLas organizaciones exentas de impuestos incluyen el monto en la línea 44f del Formulario 990-T, (en inglés), Declaración \nde Impuestos por Ingresos de Negocios de Una Organización Exenta.\nPublication 4862 (SP) (3-2012) Catalog Number 59463F Department of the Treasury Internal Revenue Service www.irs.gov\n¿Es un pequeño empleador?\nObtenga el crédito que se merece.\nObtenga más información acerca de cómo el crédito puede hacer una diferencia en www.IRS.gov\n"
] |
f5305sim.pdf
|
0312 Form 5305-SIMPLE (PDF)
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https://www.irs.gov/pub/irs-pdf/f5305sim.pdf
|
[
"Form 5305-SIMPLE \n(Rev. March 2012) \nDepartment of the Treasury \nInternal Revenue Service \nSavings Incentive Match Plan for \nEmployees of Small Employers (SIMPLE)— \nfor Use With a Designated Financial Institution \nOMB No. 1545-1502 \nDo not file \nwith the Internal \nRevenue Service \nName of Employer \nestablishes the following SIMPLE \nIRA plan under section 408(p) of the Internal Revenue Code and pursuant to the instructions contained in this form. \nArticle I—Employee Eligibility Requirements (complete applicable box(es) and blanks—see instructions) \n1 \nGeneral Eligibility Requirements. The Employer agrees to permit salary reduction contributions to be made in each calendar year to the \nSIMPLE individual retirement account or annuity established at the designated financial institution (SIMPLE IRA) for each employee who meets \nthe following requirements (select either 1a or 1b): \na \nFull Eligibility. All employees are eligible. \nb \nLimited Eligibility. Eligibility is limited to employees who are described in both (i) and (ii) below: \n(i) Current compensation. Employees who are reasonably expected to receive at least in compensation (not to \nexceed $5,000) for calendar year. \n$\n(ii) Prior compensation. Employees who have received at least in compensation (not to exceed $5,000) during any \n calendar year(s) (insert 0, 1, or 2) preceding the calendar year. \n$\n2 \nExcludable Employees \nThe Employer elects to exclude employees covered under a collective bargaining agreement for which retirement benefits were the subject \nof good faith bargaining. Note: This box is deemed checked if the Employer maintains a qualified plan covering only such employees. \nArticle II—Salary Reduction Agreements (complete the box and blank, if applicable—see instructions) \n1 \nSalary Reduction Election. An eligible employee may make an election to have his or her compensation for each pay period reduced. The total \namount of the reduction in the employee’s compensation for a calendar year cannot exceed the applicable amount for that year. See instructions. \n2 \nTiming of Salary Reduction Elections \na For a calendar year, an eligible employee may make or modify a salary reduction election during the 60-day period immediately preceding \nJanuary 1 of that year. However, for the year in which the employee becomes eligible to make salary reduction contributions, the period \nduring which the employee may make or modify the election is a 60-day period that includes either the date the employee becomes eligible \nor the day before. \nb In addition to the election periods in 2a, eligible employees may make salary reduction elections or modify prior elections \n . If the Employer chooses \nthis option, insert a period or periods (e.g., semi-annually, quarterly, monthly, or daily) that will apply uniformly to all eligible employees. \nc No salary reduction election may apply to compensation that an employee received, or had a right to immediately receive, before \nexecution of the salary reduction election. \nd An employee may terminate a salary reduction election at any time during the calendar year. If this box is checked, an employee who \nterminates a salary reduction election not in accordance with 2b may not resume salary reduction contributions during the calendar year. \nArticle III—Contributions (complete the blank, if applicable—see instructions) \n1 \nSalary Reduction Contributions. The amount by which the employee agrees to reduce his or her compensation will be contributed by the \nEmployer to the employee’s SIMPLE IRA. \n2 a\nMatching Contributions \n(i) For each calendar year, the Employer will contribute a matching contribution to each eligible employee’s SIMPLE IRA equal to the \nemployee’s salary reduction contributions up to a limit of 3% of the employee’s compensation for the calendar year. \n(ii) The Employer may reduce the 3% limit for the calendar year in (i) only if: \n(1) The limit is not reduced below 1%; (2) The limit is not reduced for more than 2 calendar years during the 5-year period ending with \nthe calendar year the reduction is effective; and (3) Each employee is notified of the reduced limit within a reasonable period of \ntime before the employees’ 60-day election period for the calendar year (described in Article II, item 2a). \nb Nonelective Contributions \n(i) For any calendar year, instead of making matching contributions, the Employer may make nonelective contributions equal to 2% of \ncompensation for the calendar year to the SIMPLE IRA of each eligible employee who has at least (not more than \n$5,000) in compensation for the calendar year. No more than $250,000* in compensation can be taken into account in determining the \nnonelective contribution for each eligible employee. \n $\n(ii) For any calendar year, the Employer may make 2% nonelective contributions instead of matching contributions only if: \n(1) Each eligible employee is notified that a 2% nonelective contribution will be made instead of a matching contribution; and \n(2) This notification is provided within a reasonable period of time before the employees’ 60-day election period for the calendar year \n(described in Article II, item 2a). \n3 \nTime and Manner of Contributions \na \nThe Employer will make the salary reduction contributions (described in 1 above) to the designated financial institution for the IRAs established under \nthis SIMPLE IRA plan no later than 30 days after the end of the month in which the money is withheld from the employee’s pay. See instructions. \nb The Employer will make the matching or nonelective contributions (described in 2a and 2b above) to the designated financial institution for \nthe IRAs established under this SIMPLE IRA plan no later than the due date for filing the Employer’s tax return, including extensions, for \nthe taxable year that includes the last day of the calendar year for which the contributions are made. \n* This is the amount for 2012. For later years, the limit may be increased for cost-of-living adjustments. The IRS announces the increase, if any, in a news release, in \nthe Internal Revenue Bulletin, and on the IRS’s internet website at IRS.gov. \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 23063F \nForm 5305-SIMPLE (Rev. 3-2012) \n",
"Form 5305-SIMPLE (Rev. 3-2012) \nPage 2 \nArticle IV—Other Requirements and Provisions \n1 \nContributions in General. The Employer will make no contributions to the SIMPLE IRAs other than salary reduction contributions \n(described in Article III, item 1) and matching or nonelective contributions (described in Article III, items 2a and 2b). \n2 \nVesting Requirements. All contributions made under this SIMPLE IRA plan are fully vested and nonforfeitable. \n3 \nNo Withdrawal Restrictions. The Employer may not require the employee to retain any portion of the contributions in his or her SIMPLE \nIRA or otherwise impose any withdrawal restrictions. \n4 \nNo Cost Or Penalty For Transfers. The Employer will not impose any cost or penalty on a participant for the transfer of the participant’s \nSIMPLE IRA balance to another IRA. \n5 \nAmendments To This SIMPLE IRA Plan. This SIMPLE IRA plan may not be amended except to modify the entries inserted in the blanks \nor boxes provided in Articles I, II, III, VI, and VII. \n6 \nEffects Of Withdrawals and Rollovers \na An amount withdrawn from the SIMPLE IRA is generally includible in gross income. However, a SIMPLE IRA balance may be rolled over or \ntransferred on a tax-free basis to another IRA designed solely to hold funds under a SIMPLE IRA plan. In addition, an individual may roll \nover or transfer his or her SIMPLE IRA balance to any IRA or eligible retirement plan after a 2-year period has expired since the individual \nfirst participated in any SIMPLE IRA plan of the Employer. Any rollover or transfer must comply with the requirements of section 408. \nb If an individual withdraws an amount from a SIMPLE IRA during the 2-year period beginning when the individual first participated in any \nSIMPLE IRA plan of the Employer and the amount is subject to the additional tax on early distributions under section 72(t), this additional tax \nis increased from 10% to 25%. \nArticle V—Definitions \n1 \nCompensation \na General Definition of Compensation. Compensation means the sum of wages, tips, and other compensation from the Employer subject \nto federal income tax withholding (as described in section 6051(a)(3)), the amounts paid for domestic service in a private home, local \ncollege club, or local chapter of a college fraternity or sorority, and the employee’s salary reduction contributions made under this plan, \nand, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation \ndeferred under a section 457 plan required to be reported by the Employer on Form W-2 (as described in section 6051(a)(8)). \nb Compensation for Self-Employed Individuals. For self-employed individuals, compensation means the net earnings from self-employment \ndetermined under section 1402(a), without regard to section 1402(c)(6), prior to subtracting any contributions made pursuant to this plan on \nbehalf of the individual. \n2 \nEmployee. Employee means a common-law employee of the Employer. The term employee also includes a self-employed individual and a \nleased employee described in section 414(n) but does not include a nonresident alien who received no earned income from the Employer that \nconstitutes income from sources within the United States. \n3 \nEligible Employee. An eligible employee means an employee who satisfies the conditions in Article I, item 1 and is not excluded under \nArticle I, item 2. \n4 \nDesignated Financial Institution. A designated financial institution is a trustee, custodian, or insurance company (that issues annuity \ncontracts) for the SIMPLE IRA plan that receives all contributions made pursuant to the SIMPLE IRA plan and deposits those contributions to \nthe SIMPLE IRA of each eligible employee. \nArticle VI—Procedures for Withdrawals and Transfers (The designated financial institution will provide the instructions \n(to be attached or inserted in the space below) on the procedures for withdrawals of contributions by employees.) \nArticle VII—Effective Date \nThis SIMPLE IRA plan is effective \n. See instructions. \n* * * * * \nName of Employer \nAddress of Employer \nBy: Signature Date \nName and title \nThe undersigned agrees to serve as designated financial institution, receiving all contributions made pursuant to this SIMPLE IRA plan and \ndepositing those contributions to the SIMPLE IRA of each eligible employee as soon as practicable. Upon the request of any participant, the \nundersigned also agrees to transfer the participant’s balance in a SIMPLE IRA established under this SIMPLE IRA plan to another IRA without \ncost or penalty to the participant. \nName of designated financial institution \nAddress \nBy: Signature Date \nName and title \nForm 5305-SIMPLE (Rev. 3-2012) \n",
"Form 5305-SIMPLE (Rev. 3-2012) \nPage 3 \nModel Notification to Eligible Employees \nI. Opportunity to Participate in the SIMPLE IRA Plan \nYou are eligible to make salary reduction contributions to the \nSIMPLE \nIRA plan. This notice and the attached summary description provide you with information that you should consider before you \ndecide whether to start, continue, or change your salary reduction agreement. \nII. Employer Contribution Election \nFor the calendar year, the Employer elects to contribute to your SIMPLE IRA (employer must select either (1), (2), or (3)): \n(1) \nA matching contribution equal to your salary reduction contributions up to a limit of 3% of your compensation for the \nyear; \n(2) \nA matching contribution equal to your salary reduction contributions up to a limit of (employer must insert a \nnumber from 1 to 3 and is subject to certain restrictions) of your compensation for the year; or \n%\n(3) \nA nonelective contribution equal to 2% of your compensation for the year (limited to compensation of $250,000*) if you \nare an employee who makes at least (employer must insert an amount that is $5,000 or less) in \ncompensation for the year. \n$ \nIII. Administrative Procedures \nTo start or change your salary reduction contributions, you must complete the salary reduction agreement and return it to \n (employer should designate a place or \nindividual) by (employer should insert a date that is not less than 60 days after notice is given). \nModel Salary Reduction Agreement \nI. Salary Reduction Election \nSubject to the requirements of the SIMPLE IRA plan of (name of \nemployer) I authorize or (which equals of my current rate of pay) to be withheld from \nmy pay for each pay period and contributed to my SIMPLE IRA as a salary reduction contribution. \n% \n$ \n% \nII. Maximum Salary Reduction \nI understand that the total amount of my salary reduction contributions in any calendar year cannot exceed the applicable \namount for that year. See instructions. \nIII. Date Salary Reduction Begins \nI understand that my salary reduction contributions will start as soon as permitted under the SIMPLE IRA plan and as soon as \nadministratively feasible or, if later, (Fill in the date you want the salary reduction contributions to \nbegin. The date must be after you sign this agreement.) \n. \nIV. Duration of Election \nThis salary reduction agreement replaces any earlier agreement and will remain in effect as long as I remain an eligible employee \nunder the SIMPLE IRA plan or until I provide my Employer with a request to end my salary reduction contributions or provide a \nnew salary reduction agreement as permitted under this SIMPLE IRA plan. \nSignature of employee \nDate \n* This is the amount for 2012. For later years, the limit may be increased for cost-of-living adjustments. The IRS announces the increase, if any, in a news release, in \nthe Internal Revenue Bulletin, and on the IRS website at IRS.gov. \nForm 5305-SIMPLE (Rev. 3-2012) \n",
"Form 5305-SIMPLE (Rev. 3-2012) \nPage 4 \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nPurpose of Form \nForm 5305-SIMPLE is a model Savings \nIncentive Match Plan for Employees of \nSmall Employers (SIMPLE) plan \ndocument that an employer may use in \ncombination with SIMPLE IRAs to \nestablish a SIMPLE IRA plan described \nin section 408(p). \nThese instructions are designed to \nassist in the establishment and \nadministration of the SIMPLE IRA plan. \nThey are not intended to supersede any \nprovision in the SIMPLE IRA plan. \nDo not file Form 5305-SIMPLE with \nthe IRS. Instead, keep it with your \nrecords. \nFor more information, see Pub. 560, \nRetirement Plans for Small Business \n(SEP, SIMPLE, and Qualified Plans), and \nPub. 590, Individual Retirement \nArrangements (IRAs). \nNote. If you used the March 2002, August \n2005, or September 2008 version of Form \n5305-SIMPLE to establish a model \nSavings Incentive Match Plan, you are not \nrequired to use this version of the form. \nInstructions for the \nEmployer \nWhich Employers May \nEstablish and Maintain a \nSIMPLE IRA Plan? \nTo establish and maintain a SIMPLE IRA \nplan, you must meet both of the \nfollowing requirements: \n1. Last calendar year, you had no \nmore than 100 employees (including \nself-employed individuals) who earned \n$5,000 or more in compensation from \nyou during the year. If you have a \nSIMPLE IRA plan but later exceed this \n100-employee limit, you will be treated \nas meeting the limit for the 2 years \nfollowing the calendar year in which you \nlast satisfied the limit. \n2. You do not maintain during any part \nof the calendar year another qualified \nplan with respect to which contributions \nare made, or benefits are accrued, for \nservice in the calendar year. For this \npurpose, a qualified plan (defined in \nsection 219(g)(5)) includes a qualified \npension plan, a profit-sharing plan, a \nstock bonus plan, a qualified annuity \nplan, a tax-sheltered annuity plan, and a \nsimplified employee pension (SEP) plan. \nA qualified plan that only covers \nemployees covered under a collective \nbargaining agreement for which \nretirement benefits were the subject of \ngood faith bargaining is disregarded if \nthese employees are excluded from \nparticipating in the SIMPLE IRA plan. \nIf the failure to continue to satisfy the \n100-employee limit or the one-plan rule \ndescribed in 1 or 2 above is due to an \nacquisition or similar transaction \ninvolving your business, special rules \napply. Consult your tax advisor to find \nout if you can still maintain the plan after \nthe transaction. \nCertain related employers (trades or \nbusinesses under common control) must \nbe treated as a single employer for \npurposes of the SIMPLE requirements. \nThese are: \n(1) a controlled group of corporations \nunder section 414(b); \n(2) a partnership or sole proprietorship \nunder common control under section \n414(c); or \n(3) an affiliated service group under \nsection 414(m). In addition, if you have \nleased employees required to be treated \nas your own employees under the rules \nof section 414(n), then you must count \nall such leased employees for the \nrequirements listed above. \nWhat Is a SIMPLE IRA Plan? \nA SIMPLE IRA plan is a written \narrangement that provides you and your \nemployees with an easy way to make \ncontributions to provide retirement \nincome for your employees. Under a \nSIMPLE IRA plan, employees may \nchoose whether to make salary \nreduction contributions to the SIMPLE \nIRA plan rather than receiving these \namounts as part of their regular \ncompensation. In addition, you will \ncontribute matching or nonelective \ncontributions on behalf of eligible \nemployees (see Employee Eligibility \nRequirements below and Contributions \nlater). All contributions under this plan \nwill be deposited into a SIMPLE \nindividual retirement account or annuity \nestablished for each eligible employee \nwith the designated financial institution \nnamed in Article VII. \nWhen To Use Form \n5305-SIMPLE \nA SIMPLE IRA plan may be established \nby using this Model Form or any other \ndocument that satisfies the statutory \nrequirements. \nDo not use Form 5305-SIMPLE if: \n1. You want to permit each of your \neligible employees to choose a financial \ninstitution that will initially receive \ncontributions. Instead, use Form \n5304-SIMPLE, Savings Incentive Match \nPlan for Employees of Small Employers \n(SIMPLE)—Not for Use With a \nDesignated Financial Institution; \n2. You want employees who are \nnonresident aliens receiving no earned \nincome from you that is income from \nsources within the United States to be \neligible under this plan; or \n3. You want to establish a SIMPLE \n401(k) plan. \nCompleting Form \n5305-SIMPLE \nPages 1 and 2 of Form 5305-SIMPLE \ncontain the operative provisions of your \nSIMPLE IRA plan. This SIMPLE IRA plan \nis considered adopted when you have \ncompleted all appropriate boxes and \nblanks and it has been executed by you \nand the designated financial institution. \nThe SIMPLE IRA plan is a legal \ndocument with important tax \nconsequences for you and your \nemployees. You may want to consult \nwith your attorney or tax advisor before \nadopting this plan. \nEmployee Eligibility \nRequirements (Article I) \nEach year for which this SIMPLE IRA plan \nis effective, you must permit salary \nreduction contributions to be made by all \nof your employees who are reasonably \nexpected to receive at least $5,000 in \ncompensation from you during the year, \nand who received at least $5,000 in \ncompensation from you in any 2 \npreceding years. However, you can \nexpand the group of employees who are \neligible to participate in the SIMPLE IRA \nplan by completing the options provided \nin Article I, items 1a and 1b. To choose \nfull eligibility, check the box in Article I, \nitem 1a. Alternatively, to choose limited \neligibility, check the box in Article I, item \n1b, and then insert “$5,000” or a lower \ncompensation amount (including zero) \nand “2” or a lower number of years of \nservice in the blanks in (i) and (ii) of Article \nI, item 1b. \nIn addition, you can exclude from \nparticipation those employees covered \nunder a collective bargaining agreement \nfor which retirement benefits were the \nsubject of good faith bargaining. You \nmay do this by checking the box in \nArticle I, item 2. Under certain \ncircumstances, these employees must \nbe excluded. See Which Employers May \nEstablish and Maintain a SIMPLE IRA \nPlan? earlier. \nSalary Reduction \nAgreements (Article II) \nAs indicated in Article II, item 1, a salary \nreduction agreement permits an eligible \nemployee to make an election to have \nhis or her compensation for each pay \nperiod reduced by a percentage \n(expressed as a percentage or dollar \namount). The total amount of the \nreduction in the employee’s \ncompensation cannot exceed the \n",
"Form 5305-SIMPLE (Rev. 3-2012) \nPage 5 \napplicable amount for any calendar year. \nThe applicable amount is $11,500 for \n2012. After 2012, the $11,500 amount \nmay be increased for cost-of-living \nadjustments. In the case of an eligible \nemployee who is 50 or older by the end \nof the calendar year, the above limitation \nis increased by $2,500 for 2012. After \n2012, the $2,500 amount may be \nincreased for cost-of-living adjustments. \nTiming of Salary Reduction \nElections \nFor a calendar year, an eligible employee \nmay make or modify a salary reduction \nelection during the 60-day period \nimmediately preceding January 1 of that \nyear. However, for the year in which the \nemployee becomes eligible to make \nsalary reduction contributions, the period \nduring which the employee may make or \nmodify the election is a 60-day period \nthat includes either the date the \nemployee becomes eligible or the day \nbefore. \nYou can extend the 60-day election \nperiods to provide additional \nopportunities for eligible employees to \nmake or modify salary reduction \nelections using the blank in Article II, \nitem 2b. For example, you can provide \nthat eligible employees may make new \nsalary reduction elections or modify prior \nelections for any calendar quarter during \nthe 30 days before that quarter. \nYou may use the Model Salary \nReduction Agreement on page 3 to \nenable eligible employees to make or \nmodify salary reduction elections. \nEmployees must be permitted to \nterminate their salary reduction elections \nat any time. They may resume salary \nreduction contributions for the year if \npermitted under Article II, item 2b. \nHowever, by checking the box in Article \nII, item 2d, you may prohibit an \nemployee who terminates a salary \nreduction election outside the normal \nelection cycle from resuming salary \nreduction contributions during the \nremainder of the calendar year. \nContributions (Article III) \nOnly contributions described below may \nbe made to this SIMPLE IRA plan. No \nadditional contributions may be made. \nSalary Reduction Contributions \nAs indicated in Article III, item 1, salary \nreduction contributions consist of the \namount by which the employee agrees \nto reduce his or her compensation. You \nmust contribute the salary reduction \ncontributions to the designated financial \ninstitution for the employee’s SIMPLE \nIRA. \nMatching Contributions \nIn general, you must contribute a \nmatching contribution to each eligible \nemployee’s SIMPLE IRA equal to the \nemployee’s salary reduction \ncontributions. This matching contribution \ncannot exceed 3% of the employee’s \ncompensation. See Definition of \nCompensation later. \nYou may reduce this 3% limit to a \nlower percentage, but not lower than \n1%. You cannot lower the 3% limit for \nmore than 2 calendar years out of the \n5-year period ending with the calendar \nyear the reduction is effective. \nNote. If any year in the 5-year period \ndescribed above is a year before you \nfirst established any SIMPLE IRA plan, \nyou will be treated as making a 3% \nmatching contribution for that year for \npurposes of determining when you may \nreduce the employer matching \ncontribution. \nTo elect this option, you must notify \nthe employees of the reduced limit within \na reasonable period of time before the \napplicable 60-day election periods for \nthe year. See Timing of Salary Reduction \nElections earlier. \nNonelective Contributions \nInstead of making a matching \ncontribution, you may, for any year, \nmake a nonelective contribution equal to \n2% of compensation for each eligible \nemployee who has at least $5,000 in \ncompensation for the year. Nonelective \ncontributions may not be based on more \nthan $250,000* of compensation. \nTo elect to make nonelective \ncontributions, you must notify employees \nwithin a reasonable period of time before \nthe applicable 60-day election periods \nfor such year. See Timing of Salary \nReduction Elections earlier. \nNote. Insert “$5,000” in Article III, item \n2b(i) to impose the $5,000 compensation \nrequirement. You may expand the group \nof employees who are eligible for \nnonelective contributions by inserting a \ncompensation amount lower than \n$5,000. \nEffective Date (Article VII) \nInsert in Article VII the date you want the \nprovisions of the SIMPLE IRA plan to \nbecome effective. You must insert \nJanuary 1 of the applicable year unless \nthis is the first year for which you are \nadopting any SIMPLE IRA plan. If this is \nthe first year for which you are adopting \na SIMPLE IRA plan, you may insert any \ndate between January 1 and October 1, \ninclusive of the applicable year. \nAdditional Information \nTiming of Salary Reduction \nContributions \nThe employer must make the salary \nreduction contributions to the \ndesignated financial institution for the \nSIMPLE IRAs of all eligible employees \nno later than the 30th day of the month \nfollowing the month in which the \namounts would otherwise have been \npayable to the employee in cash. \nThe Department of Labor has \nindicated that most SIMPLE IRA plans \nare also subject to Title I of the \nEmployee Retirement Income Security \nAct of 1974 (ERISA). Under Department \nof Labor regulations, at 29 CFR \n2510.3-102, salary reduction \ncontributions must be made to the \nSIMPLE IRA at the designated financial \ninstitution as of the earliest date on \nwhich those contributions can \nreasonably be segregated from the \nemployer’s general assets, but in no \nevent later than the 30-day deadline \ndescribed previously. \nDefinition of Compensation \n“Compensation” means the amount \ndescribed in section 6051(a)(3) (wages, \ntips, and other compensation from the \nemployer subject to federal income tax \nwithholding under section 3401(a)), and \namounts paid for domestic service in a \nprivate home, local college club, or local \nchapter of a college fraternity or sorority. \nUsually, this is the amount shown in box \n1 of Form W-2, Wage and Tax \nStatement. For further information, see \nPub. 15, Circular E, Employer’s Tax \nGuide. Compensation also includes the \nsalary reduction contributions made \nunder this plan, and, if applicable, \ncompensation deferred under a section \n457 plan. In determining an employee’s \ncompensation for prior years, the \nemployee’s elective deferrals under a \nsection 401(k) plan, a SARSEP, or a \nsection 403(b) annuity contract are also \nincluded in the employee’s \ncompensation. \nFor self-employed individuals, \ncompensation means the net earnings \nfrom self-employment determined under \nsection 1402(a), without regard to \nsection 1402(c)(6), prior to subtracting \nany contributions made pursuant to this \nSIMPLE IRA plan on behalf of the \nindividual. \n* This is the amount for 2012. For later years, the limit may be increased for cost-of-living adjustments. The IRS announces the increase, if any, in a news release, in \nthe Internal Revenue Bulletin, and on the IRS’s website at IRS.gov. \n",
"Form 5305-SIMPLE (Rev. 3-2012) \nPage 6 \nEmployee Notification \nYou must notify eligible employees prior \nto the employees’ 60-day election period \ndescribed previously that they can make \nor change salary reduction elections. In \nthis notification, you must indicate \nwhether you will provide: \n1. A matching contribution equal to \nyour employees’ salary reduction \ncontributions up to a limit of 3% of their \ncompensation; \n2. A matching contribution equal to \nyour employees’ salary reduction \ncontributions subject to a percentage \nlimit that is between 1 and 3% of their \ncompensation; or \n3. A nonelective contribution equal to \n2% of your employees’ compensation. \nYou can use the Model Notification to \nEligible Employees to satisfy these \nemployee notification requirements for \nthis SIMPLE IRA plan. A Summary \nDescription must also be provided to \neligible employees at this time. This \nsummary description requirement may \nbe satisfied by providing a completed \ncopy of pages 1 and 2 of Form \n5305-SIMPLE (including the Article VI \nProcedures for Withdrawals and \nTransfers from the SIMPLE IRAs \nestablished under this SIMPLE IRA plan). \nIf you fail to provide the employee \nnotification (including the summary \ndescription) described above, you will be \nliable for a penalty of $50 per day until \nthe notification is provided. If you can \nshow that the failure was due to \nreasonable cause, the penalty will not be \nimposed. \nReporting Requirements \nYou are not required to file any annual \ninformation returns for your SIMPLE IRA \nplan, such as Form 5500, Annual \nReturn/Report of Employee Benefit Plan \nor Form 5500-EZ, Annual Return of \nOne-Participant (Owners and Their \nSpouses) Retirement Plan. However, you \nmust report to the IRS which eligible \nemployees are active participants in the \nSIMPLE IRA plan and the amount of \nyour employees’ salary reduction \ncontributions to the SIMPLE IRA plan on \nForm W-2. These contributions are \nsubject to social security, Medicare, \nrailroad retirement, and federal \nunemployment tax. \nDeducting Contributions \nContributions to this SIMPLE IRA plan \nare deductible in your tax year \ncontaining the end of the calendar year \nfor which the contributions are made. \nContributions will be treated as made \nfor a particular tax year if they are made \nfor that year and are made by the due \ndate (including extensions) of your \nincome tax return for that year. \nChoosing the Designated \nFinancial Institution \nAs indicated in Article V, item 4, a \ndesignated financial institution is a \ntrustee, custodian, or insurance \ncompany (that issues annuity contracts) \nfor the SIMPLE IRA plan that would \nreceive all contributions made pursuant \nto the SIMPLE IRA plan and deposit the \ncontributions to the SIMPLE IRA of each \neligible employee. \nOnly certain financial institutions, such \nas banks, savings and loan associations, \ninsured credit unions, insurance \ncompanies (that issue annuity contracts), \nor IRS-approved nonbank trustees may \nserve as a designated financial institution \nunder a SIMPLE IRA plan. \nYou are not required to choose a \ndesignated financial institution for your \nSIMPLE IRA plan. However, if you do not \nwant to choose a designated financial \ninstitution, you cannot use this form (see \nWhen To Use Form 5305-SIMPLE \nearlier). \nInstructions for the \nDesignated Financial \nInstitution \nCompleting Form \n5305-SIMPLE \nBy completing Article VII, you have \nagreed to be the designated financial \ninstitution for this SIMPLE IRA plan. You \nagree to maintain IRAs on behalf of all \nindividuals receiving contributions under \nthe plan and to receive all contributions \nmade pursuant to this plan and to \ndeposit those contributions to the \nSIMPLE IRAs of each eligible employee \nas soon as practicable. You also agree \nthat upon the request of a participant, \nyou will transfer the participant’s balance \nin a SIMPLE IRA to another IRA without \ncost or penalty to the participant. \nSummary Description \nEach year the SIMPLE IRA plan is in \neffect, you must provide the employer \nthe information described in section \n408(l)(2)(B). This requirement may be \nsatisfied by providing the employer a \ncurrent copy of Form 5305-SIMPLE \n(including instructions) together with your\nprocedures for withdrawals and transfers \nfrom the SIMPLE IRAs established under \nthis SIMPLE IRA plan. The summary \ndescription must be received by the \nemployer in sufficient time to comply \nwith the Employee Notification \nrequirements on this page. \nIf you fail to provide the summary \ndescription described above, you will be \nliable for a penalty of $50 per day until \nthe notification is provided. If you can \nshow that the failure was due to \nreasonable cause, the penalty will not be \nimposed. \nPaperwork Reduction Act Notice. You \nare not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103. \nThe time needed to complete this \nform will vary depending on individual \ncircumstances. The estimated average \ntime is: \nRecordkeeping .\n.\n.\n. 3 hr., 38 min. \nLearning about the \nlaw or the form .\n.\n.\n. 2 hr., 26 min. \nPreparing the form \n.\n.\n.\n. 47 min. \nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear \nfrom you. You can write to the Internal \nRevenue Service, Tax Products \nCoordinating Committee, \nSE:W:CAR:MP:T:M:S, 1111 Constitution \nAve. NW, IR-6526, Washington, DC \n20224. Do not send this form to this \naddress. Instead, keep it for your \nrecords. \n"
] |
p966.pdf
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0312 Publ 966 (PDF)
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https://www.irs.gov/pub/irs-pdf/p966.pdf
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[
"ELECTRONIC FEDERAL TAX PAYMENT SYSTEM\nA GUIDE TO GETTING STARTED\n",
"WHAT IS EFTPS? \nHOW DO YOU ENROLL? \nEFTPS is the free Electronic Federal Tax Payment System provided by the U.S. Department of the Treasury. \nWith EFTPS you can conveniently pay your taxes either online or by phone from anywhere, 24/7, 365 days a year. It’s fast and easy, with step-\nby-step directions that help you make payments in minutes. It also helps ensure accuracy and reduce penalties by allowing you to schedule \npayments in advance and review your information throughout the process. \nYou have two options for enrolling in EFTPS—both are free. \nONLINE: \n Step-by-step enrollment is available at EFTPS.gov. You will receive your Personal Identification Number (PIN) in the mail \t\n \t\n within five to seven business days. \nPHONE: \n Call 1.888.725.7879 Monday through Friday, 9 a.m. to 6 p.m. ET, to request an enrollment form by mail. You will \t\n \n then receive your PIN within seven business days after your completed enrollment form is received by EFTPS. \nIf your enrollment cannot be processed for any reason, EFTPS will notify you. \nIf you received a pre-enrollment letter from EFTPS, activate your enrollment by calling 1.800.555.3453. You’ll need your financial \ninstitution’s routing number and account number.\nNOTE\nWHAT HAPPENS AFTER ENROLLMENT? \nAs soon as you receive your PIN, you can begin scheduling payments. If you use EFTPS.gov, follow the prompts to set your Internet \npassword. If you wish to schedule payments by phone, just call 1.800.555.3453. \n2\nMAKING PAYMENTS WITH EFTPS\nUsing EFTPS is simple. Make sure you have your PIN and EIN/SSN. You will be prompted for any other information necessary to complete \nyour tax payment as you go along. \n1.\tTo start, submit your tax payment information by 8 p.m. ET at least one day prior to your due date at EFTPS.gov or call: \n1.800.555.3453 (Businesses) \n1.800.315.4829 (Individuals)\n2.\tAfter submitting your information, you will immediately receive an EFT Acknowledgment Number to keep for your records.\nEFTPS will then debit your designated bank account on the date you scheduled. Your tax data will be reported to the IRS, and your records \nwill be updated automatically. \n",
"YOUR RESPONSIBILITIES\nIt’s your responsibility to initiate tax payment instructions. Your payments will not be processed unless you instruct EFTPS to carry them out.\nTo avoid penalties related to EFTPS payments, you are responsible for:\n1.\tSubmitting your tax payment to EFTPS by 8 p.m. ET at least one calendar day before the tax due date\n2.\tRecording the EFT Acknowledgment Number you receive\n3.\tMaking sure your account contains the funds to cover your tax payment\nIf EFTPS.gov is unavailable, you are still responsible for making timely payments by phone by calling 1.800.555.3453.\nSCHEDULE PAYMENTS AHEAD OF TIME \nWith EFTPS you can schedule payment instructions up to 365 days in advance if you are an individual or 120 days in advance for \nbusinesses. \nPayments can be scheduled weekly, biweekly, monthly, and quarterly—whatever is convenient for you. This is especially useful for Form \n1040-ES estimated tax payments that are due quarterly.\n3\nCHECK YOUR PAYMENT STATUS ANYTIME\nYou may check the status and history of any payment you have made using EFTPS in the last sixteen months at EFTPS.gov.\nENROLLING ADDITIONAL ACCOUNTS OR USERS\nIf you need to change your financial institution information, you will need to create an additional enrollment. To do this, \nlog in to EFTPS.gov and select My Profile; then select Edit Financial Institution Information.\nIf you wish to add an additional user to your account, log in to EFTPS and select My Profile; then select \nAdditional Enrollment. \nNEED TO CANCEL A PAYMENT? \nIf you wish to cancel a scheduled payment, you must do so by 11:59 p.m. ET at least two business days before the scheduled date.\n",
"SECURITY YOU CAN COUNT ON\nYou can be assured your information is protected and that no one has access to your account unless you authorize it.\nOnline payments require three unique pieces of information for authentication:\n• Employer Identification Number (EIN) or Social Security Number (SSN)\n• Personal Identification Number (PIN)\n• Internet password \nPhone payments require your PIN as well as your EIN/SSN.\n4\nWHAT IF YOU USE A PAYROLL SERVICE? \nIf you use a payroll company to make some, but not all, of your tax payments, you will need to enroll in EFTPS and initiate the remainder of \nthose payments on your own. \nEven if you do use a payroll company to pay all of your taxes, it is still a good idea to enroll in EFTPS separately. This allows you to check \non and ensure that payments are being made on your behalf. It also provides flexibility if you ever need to change payroll companies in the \nfuture.\nHOW TO INITIATE AN ACH CREDIT\nIf you wish to have a financial institution initiate a tax payment on your behalf through an ACH credit, you will first need to be enrolled in \nEFTPS.\nPlease check with your financial institution to see if this service is available. Financial institutions may charge you a fee for using this \nservice. \nSAME-DAY WIRE PAYMENTS\nIn extraordinary circumstances, same-day tax wire payments can be made. Make sure in advance that your financial institution provides this \nservice, and ask about fees. \n1.\tVisit EFTPS.gov and download the Same-Day Taxpayer Worksheet. \n2.\tComplete the first sheet—then submit both pages to your financial institution.\nINSTRUCTIONS FOR INTERNATIONAL TAXPAYERS\nIf you are located outside the United States but have a U.S. banking account, you can enroll in EFTPS. \nFor more information and other options for those outside the United States with federal tax liabilities, please consult the International \nTaxpayers Fact Sheet under the Downloads section at EFTPS.gov.\n",
"Live U.S.-based EFTPS call centers are open 24/7, 365 days a year to assist you with any of \nyour customer service needs. \nCALL: \n1.800.555.4477 (Businesses) \n1.800.316.6541 (Individuals)\nPublication 966 (Rev. 03-2012) Catalog Number 22397E Department of the Treasury Internal Revenue Service www.irs.gov\nNEED HELP?\n"
] |
p966sp.pdf
|
0312 Publ 966 (SP) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p966sp.pdf
|
[
"SISTEMA DE PAGO ELECTRÓNICO DEL IMPUESTO FEDERAL\nLA MANERA SEGURA DE PAGAR LOS IMPUESTOS FEDERALES\nSistema de pago electrónico del impuesto federal\n",
"¿QUÉ ES EFTPS? \n¿CÓMO PUEDE INSCRIBIRSE? \nEFTPS es un sistema electrónico para pagos de impuestos federales provisto gratuitamente por el Departamento del Tesoro de los Estados Unidos.\nCon EFTPS usted puede convenientemente pagar los impuestos en línea o por teléfono desde cualquier lugar, las 24 horas del día, los 7 días de la \nsemana, los 365 días del año. Es rápido y fácil, con instrucciones paso a paso que le ayudan a hacer los pagos en sólo unos minutos. También le \nasegura precisión y reduce las multas al permitirle programar los pagos con antelación y revisar la información durante todo el proceso. \nTiene dos opciones para inscribirse en EFTPS — ambas son gratuitas.\nEN LÍNEA: \n \u0007\nPuede inscribirse con instrucciones paso a paso en el sitio web EFTPS.gov., en inglés. Recibirá por correo un número de identificación \npersonal (PIN, por sus siglas en inglés), dentro de cinco a siete días laborables. \nPOR TELÉFONO: \n \u0007\nLlame al 1.888.725.7879, de lunes a viernes, de 9:00am a 6:00pm (huso horario del este) para solicitar por correo un formulario \nde inscripción. Usted recibirá un PIN dentro de los siete días laborables después de que EFTPS reciba el formulario de inscripción \ncompletado. \nSi por alguna razón su inscripción no puede ser tramitada, EFTPS le notificará.\nSi recibe una carta de pre-inscripción de parte de EFTPS, active su inscripción llamando al 1.800.555.3453. Necesitará el número de ruta \ny número de cuenta de su institución financiera. \nNOTA\n¿QUÉ SUCEDE DESPUÉS DE LA INSCRIPCIÓN? \nEn cuanto reciba su PIN, puede empezar a programar los pagos. Si utiliza EFTPS.gov, en inglés, siga los enlaces para establecer una \ncontraseña en Internet. Si desea programar los pagos por teléfono, llame al 1.800.555.3453. \n2\nCÓMO HACER LOS PAGOS CON EFTPS\nUtilizar EFTPS es sencillo. Asegúrese de tener su PIN y el Número de Identificación del Empleador (EIN, por sus siglas en inglés) o el \nnúmero de Seguro Social (SSN, por sus siglas en inglés). A medida que continúe con el proceso, se le solicitará toda la información \nnecesaria para completar el pago de impuestos. \n1.\tPara empezar, presente su información referente al pago de los impuestos en o antes de las 8:00pm. (huso horario del este), por lo \nmenos un día antes de la fecha de vencimiento, en el sitio web EFTPS.gov, en inglés, o llame al: \n1.800.555.3453 (Negocios) \n1.800.315.4829 (Personas Físicas)\n2.\tDespués de presentar la información, recibirá inmediatamente un número de confirmación de EFT para guardar en sus registros.\nEFTPS entonces le hará un débito en la cuenta bancaria designada en la fecha que usted programó. Su información tributaria se informará al \nServicio de Impuestos Internos (IRS, por sus siglas en inglés), y sus registros se actualizarán automáticamente. \n",
"SUS RESPONSABILIDADES\nEs su responsabilidad iniciar las instrucciones para los pagos de impuestos. Sus pagos no serán tramitados a menos que dé instrucciones a \nEFTPS para llevar a cabo la tramitación de los mismos.\nPara evitar multas relacionadas con los pagos de EFTPS, usted es responsable de:\n1.\tPresentar el pago de impuestos a EFTPS para las 8:00pm (huso horario del este) por lo menos un día calendario antes de la fecha de \nvencimiento del pago de impuestos.\n2.\tRegistrar el número de confirmación que reciba de EFT.\n3.\tAsegurarse de que la cuenta tenga fondos suficientes para cubrir el pago de los impuestos.\nAun si EFTPS.gov, en inglés, no está disponible, usted es responsable de realizar los pagos a tiempo por teléfono llamando al \n1.800.555.3453.\nPROGRAME LOS PAGOS POR ADELANTADO\nCon EFTPS puede programar las instrucciones de pago hasta con 365 días de antelación si es una persona física o con 120 días de \nantelación para los negocios.\nLos pagos pueden programarse semanal, bisemanal, mensual y trimestralmente — lo que sea conveniente para usted. Esto es muy útil en \nel caso de pagos estimados de impuestos del Formulario 1040-ES que vencen trimestralmente.\n3\nVERIFIQUE EL ESTADO ACTUAL DEL PAGO EN CUALQUIER MOMENTO\nPuede verificar en EFTPS.gov, en inglés, el estado actual e historial de cualquier pago que haya hecho mediante EFTPS durante los \núltimos 16 meses.\nCÓMO INSCRIBIR CUENTAS O USUARIOS ADICIONALES\nSi necesita cambiar la información sobre su institución financiera, necesitará crear una inscripción adicional. Para hacerlo, ingrese \nen EFTPS.gov, en inglés, y seleccione el enlace “My Profile” (Mi perfil); entonces pulse sobre el enlace “Edit Financial Institution \nInformation” (Revisar/corregir información sobre la institución financiera).\nSi desea añadir un usuario adicional en su cuenta, ingrese en EFTPS y seleccione el enlace “My Profile” (Mi perfil); entonces oprima sobre \nel enlace “Additional Enrollment” (Inscripción adicional). \n¿NECESITA CANCELAR UN PAGO? \nSi desea cancelar un pago programado, tiene que hacerlo para las 11:59pm (huso horario del este), por lo menos dos días laborables antes \nde la fecha programada.\n",
"UN NIVEL DE SEGURIDAD EN QUE PUEDE CONFIAR\nPuede estar seguro de que su información está protegida y también de que nadie tiene acceso a la cuenta a menos que usted lo autorice.\nPara hacer pagos en línea, se requieren tres tipos únicos de información para la autenticación:\n• Número de identificación del contribuyente (EIN, por sus siglas en inglés)\n• Número de identificación personal (PIN, por sus siglas en inglés)\n• Contraseña de Internet \nPara hacer pagos por teléfono, se requiere el PIN, así como el EIN/SSN. .\n4\n¿QUÉ SUCEDE SI UTILIZA EL SERVICIO DE UNA EMPRESA DE NÓMINA?\nSi utiliza una empresa de nómina para hacer algunos, pero no todos los pagos de impuestos, necesita inscribirse en EFTPS e iniciar el \nresto de aquellos pagos por su cuenta.\nAun cuando utilice una empresa de pago de nómina para pagar todos sus impuestos, es una buena idea inscribirse por separado en \nEFTPS. Esto le permite verificar y asegurarse de que los pagos se hagan a tiempo en su nombre. También le permite flexibilidad si alguna \nvez en el futuro necesita cambiar de empresa de nómina. \nCÓMO INICIAR UN CRÉDITO ACH\nSi desea que una institución financiera inicie el pago de impuestos en su nombre a través de un crédito “Automated Clearing House” (ACH, \npor sus siglas en inglés) usted necesita primero inscribirse en EFTPS. \nPor favor verifique con su institución financiera para saber si este servicio está disponible. Las instituciones financieras pueden cobrarle un \ncargo administrativo por utilizar este servicio.\nTRANSFERENCIA ELECTRÓNICA A TRAVÉS DE UN BANCO PARA EL PAGO DEL \nIMPUESTO FEDERAL (transferencia electrónica realizada el mismo día de pago)\nEn circustancias extraordinarias, puede llevarse a cabo la transferencia electrónica a través de un banco para el pago del impuesto federal \n(transferencia electrónica realizada el mismo día de pago). Asegúrese por adelantado de que la institución financiera provea este servicio y \npregunte sobre los cargos administrativos del mismo. \n1.\tVisite EFTPS.gov, en inglés, y descargue el “Same-Day Taxpayer Worksheet” (Hoja de trabajo para contribuyentes que realizan \ntransferencia electrónica el mismo día de pago). \n2.\tComplete la primera hoja — entonces presente ambas páginas a su institución financiera.\nINSTRUCCIONES PARA LOS CONTRIBUYENTES INTERNACIONALES\nSi está ubicado fuera de los Estados Unidos pero tiene una cuenta bancaria en EE.UU. puede inscribirse en EFTPS. \nPara más información y otras opciones para los contribuyentes ubicados fuera de los Estados Unidos que tengan obligaciones tributarias \nfederales, por favor consulte el enlace “International Taxpayers Fact Sheet” (Hoja informativa para los contribuyentes internacionales) bajo \nla sección de “Downloads” (Descargar) en EFTPS.gov, en inglés.\n",
"Los centros de llamadas de EFTPS en los Estados Unidos están abiertos las 24 horas del \ndía, los 7 días de la semana, los 365 días del año para ayudarle a atender las necesidades \nde sus clientes.\nPuede llamar al: \n1.800.555.4477 (Negocios) \n1.800.316.6541 (Personas físicas)\nPublication 966 (SP) (Rev. 03-2012) Catalog Number 36247H Department of the Treasury Internal Revenue Service www.irs.gov\n¿NECESITA AYUDA?\n"
] |
p4902sp.pdf
|
0312 Publ 4902 (SP) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4902sp.pdf
|
[
"INDUSTRIA DE LA \nCOSMETOLOGÍA Y \nPELUQUERÍA\nConsejos \nTributarios para la\n",
"Y\na sea que usted es un dueño de negocio, empleado, o alquile un puesto \n(contratista independiente), necesita conocer sus responsabilidades \ntributarias federales, incluso como informar el ingreso y las propinas \nque recibe de parte de los clientes. \nLos tipos de negocio más comunes son los del empresario por cuenta propia, \nsociedad colectiva (o de personas) y sociedad anónima (corporacion). Es el tipo \nde negocio el que determina qué formulario tributario tiene que presentar. La \nPublicación 583, Starting a Business and Keeping Records (Cómo establecer un \nnegocio y mantener documentación), en inglés, puede ayudarle a decidir y está \ndisponible gratuitamente del IRS.\nEl propósito de esta publicación es describir algunas de las responsabilidades \ntributarias federales que los dueños y trabajadores tienen que atender diari\namente.\nComo dueño de un negocio, puede elegir entre varias estructuras para su nego\ncio. Puede optar por dirigir el negocio como dueño único del mismo, sociedad \ncolectiva, o como sociedad anónima. Puede que tenga empleados que trabajen \npara usted o puede que decida trabajar sin empleados. Otra opción común es \nalquilar un puesto/espacio a otra persona que dirige un negocio independiente. \nEsto se conoce popularmente como un arrendador de un puesto/espacio y se \nexplicará más adelante en esta publicación.\nEn cualquier estructura de negocio que elija, hay principos básicos que no cam\nbian. El ingreso recibido durante el transcurso del negocio es un ingreso trib\nutable y tiene que informarse en el correspondiente formulario del impuesto \nsobre el ingreso.\nSi lleva un negocio sin empleados, dónde usted es el único empleado, sus re\nsponsabilidades tributarias federales se limitan a informar el ingreso del trabajo \n(incluyendo el ingreso de las propinas) y los gastos en el formulario tributario \ncorrespondiente. Por ejemplo, un dueño único de un negocio presenta el For\nmulario 1040, utilizando el Anejo C para informar el ingreso y los gastos del \nnegocio y el Anejo SE para informar el impuesto sobre el trabajo por cuenta \npropia.\nUna vez que decida reclutar trabajadores, tiene que determinar si éstos son sus \nempleados o si han de llevar un negocio independiente (arrendadores de un \npuesto/espacio).\n3\nTabla de contenido\nDueño de un negocio\nDueño de un negocio\t \t\n\t\n\t\n\t\n\t\n3\n¿Quién es un empleado?\t\n\t\n\t\n\t\n\t\n4\nResponsabilidades tributarias del dueño de\nnegocio/empleador\t\n\t\n\t\n\t\n\t\n\t\n4\nArrendadores de un puesto/espacio\t\n\t\n\t\n\t\n6\nResponsabilidades del empleador o arrendador de un\npuesto/espacio en cuanto al ingreso de las propinas\t \t\n8\nResponsabilidades del empleado para declarar\nlas propinas\t\n\t\n\t\n\t\n\t\n\t\n\t\n9\nPrograma de Educación y para la Determinación de la\nTasa de Propinas (TRD/EP),\n por sus siglas en inglés\t\n\t\n9\nReferencias\t\n\t\n\t\n\t\n\t\n\t\n\t\n10\n",
"5\n¿Quién es un empleado?\nEn términos sencillos, un empleado es una persona que trabaja bajo el control y \ndirección de otra. Es importante recordar que como empleador no es necesario \nque usted ejerza control sobre el trabajador en todo momento, sólo tiene que \ntener el derecho de ejercer control. Las siguientes preguntas son útiles para de\nterminar si alguien es su empleado o es un contratista independiente.\n• Como dueño, ¿establece las horas que el negocio está abierto?\n• ¿Quién hace la determinación en cuanto a quién trabaja los turnos especí\nficos?\n• ¿Compran los trabajadores los materiales con su propio dinero?\n• ¿Quién determina los precios a cobrar a los clientes?\n• ¿Fijan los trabajadores sus propias citas?\n• ¿Quién es responsable de los gastos, tales como el seguro, la publicidad, \netcétera?\nEstas preguntas no incluyen todo, pero le permitirán entender mejor si es o no \nun empleador. Si usted provee instrucciones amplias sobre cómo, cuándo o \ndónde hacer el trabajo y dónde comprar los materiales, entonces lo más prob\nable es que usted sea el empleador y que el trabajador sea empleado suyo. Para \ninformación adicional, consulte la Publicación 1779(SP), Contratista Indepen\ndiente o Empleado.\nResponsabilidades tributarias del dueño de \nnegocio/empleador\nComo empleador, la ley federal requiere que retenga los impuestos de los \ncheques de pago de los empleados. Dependiendo de los salarios, tiene que \nretener ciertas cantidades de los cheques de sus empleados para el impuesto \nfederal sobre el ingreso, los impuestos del Seguro Social y los impuestos del \nMedicare. Entonces, tiene que pagar toda obligación relacionada con la parte \nde los impuestos del Seguro Social y Medicare que corresponde al empleador. \nEsta parte de la obligación tributaria le corresponde a usted y no se les retiene \na los empleados. Puede que también se le requiera pagar impuestos para el \ndesempleo (FUTA, por sus siglas en inglés) sobre estos salarios. Además de in\nformar todos los ingresos tributables utilizando el correspondiente formulario \nde impuestos federales sobre el ingreso, también tiene la responsabilidad de \nemitir el Formulario W-2, Wage and Tax Statement (Comprobante de salarios e \nimpuestos), en inglés. \nLos salarios pagados, junto con los impuestos retenidos, se informan trimestral\nmente presentando el Formulario 941, Employer’s QUARTERLY Federal Tax \nReturn (Declaración federal TRIMESTRAL del empleador), en inglés. También \npuede que se le requiera presentar el formulario anual para pagar los impuestos \nfederales de desempleo. Esto se hace con el Formulario 940, Employer’s An\nnual Federal Unemployment (FUTA) Tax Return (Declaración federal ANUAL \ndel empleador para los impuestos federales para el desempleo), en inglés. El \nFormulario W-2 se les provee a los empleados después del cierre del año calen\ndario, pero no más tarde del 31 de enero. \nPara más información sobre los impuestos de nómina, consulte la Publicación \n15, (Circular E) Employer’s Tax Guide ((Circular E), Guía tributaria para el em\npleador), en inglés, que puede descargar en www.irs.gov/businesses y oprima \nen el enlace “Employment Taxes” (Impuestos sobre la nómina), en inglés.\n4\n",
"6\n7\nUn arrendador de un puesto/espacio es alguien que alquila un espacio de un \nnegocio existente y dirige su propio negocio como contratista independiente. \nComo arrendador de puesto/espacio, o contratista independiente, usted es re\nsponsable de mantener los registros de su negocio, además de presentar la de\nclaración y pagar los impuestos relacionados con el mismo dentro del plazo \nestablecido.\nLos indicadores de que es un contratista independiente incluyen, pero no se \nlimitan a:\n• Poseer una llave del establecimiento\n• Fijar su propio horario\n• Comprar sus propios productos\n• Tener su propio número de teléfono y nombre del negocio\n• Determinar los precios que se cobran\nSi estos factores no están presentes, entonces lo más probable es que usted sea \nun empleado del negocio que le provee un espacio.\nSi los factores mencionados anteriormente están presentes, entonces usted, \ncomo contratista independiente, es responsable de los impuestos federales. Sus \nresponsabilidades tributarias pueden incluir:\n• Informar todo el ingreso (incluyendo las propinas) en el correspondiente \nformulario de la declaración del impuesto sobre el ingreso, tal como el \nFormulario 1040, utilizando el Anejo C o el Anejo C-EZ. Los impuestos del \nSeguro Social y de Medicare se informan en el Anejo SE.\n• Como arrendador de un puesto/espacio, tiene que presentar el Formulario \n1099-MISC si pagó más de $600 a dueños no corporativos para alquilar el \nespacio de su negocio durante el año.\n• Emitir el Formulario 1099 MISC o W-2 a trabajadores que emplea o contra\nta.\nComo arrendador de un puesto/espacio, o contratista independiente, puede \nque necesite hacer pagos de impuestos estimados durante el año para cubrir \nsus responsabilidades tributarias. Esto es debido a que como arrendador del \npuesto/espacio (contratista independiente), el negocio no retiene impuestos de \nsu paga. El impuesto estimado es el método utilizado para pagar el impuesto \nsobre el ingreso que no está sujeto a retención, como las ganancias del trabajo \npor cuenta propia que recibió como arrendador de un puesto/espacio.\nLos pagos de impuestos estimados se hacen trimestralmente utilizando el For\nmulario 1040-ES, Estimated Tax for Individuals (Impuesto estimado para per\nsonas físicas), en inglés. Para información adicional con respecto a la retención \ndel impuesto y el impuesto estimado, consulte la Publicación 505, Tax With\nholding and Estimated Tax (Retención del impuesto e impuesto estimado), en \ninglés.\nSi recluta a otros para trabajar para usted es posible que estos trabajadores sean \nsus empleados. Como arrendador de un puesto/espacio, puede reclutar a otros \npara que trabajen para usted como sus empleados. Si tiene empleados en su \nnegocio, está obligado a retener de la paga de éstos los impuestos del Seguro \nSocial, del Medicare y los impuestos sobre el ingreso federal. Por lo tanto, se \nle exige presentar trimestralmente los Formularios 941, así como el Formulario \n940 anual. Además, está obligado a presentar los Formularios W-2 para cada \nempleado que ha trabajado para usted durante el año calendario. \nArrendadores de un puesto/espacio\n",
"Responsabilidades del empleador o arrendador \nde un puesto/espacio en cuanto al ingreso de las \npropinas\nLas propinas que recibe se consideran ingresos y están sujetas al impuesto fed\neral sobre los ingresos. Por lo general, las propinas que los empleados reciben \nde los clientes están sujetas a retención. Los empleados tienen que informarle \nlas propinas que reciben para el décimo día del mes después del mes en el que \nlas propinas se recibieron. El informe debe incluir las propinas que usted le \npagó al empleado de parte de los clientes que añadieron la propina en el recibo \nde su tarjeta de crédito o débito, y las propinas que los empleados recibieron \ndirectamente de los clientes.\nTiene que retener de las propinas todos los impuestos sobre el ingreso, el \nimpuesto del Seguro Social correspondiente al empleado, y el impuesto del \nMedicare correspondiente al empleado. Para más información acerca del im\npuesto sobre las propinas, consulte la Publicación 15, Circular E– Employer’s \nTax Guide ((Circular E), Guía tributaria par el empleador), en inglés, disponible \ngratuitamente del IRS.\nPor ley, a los empleados se les requiere mantener un registro diario de todas \nlas propinas que reciben. El IRS provee gratuitamente la Publicación 1244, \nEmployee’s Daily Record of Tips and Report to Employer (Registro diario de \npropinas recibidas por el empleado e informe al empleador), en inglés, que los \nempleados pueden utilizar para informar las propinas diarias. La Publicación \n1244 incluye el Formulario 4070, Employee’s Report of Tips to Employer (In\nforme al empleador de propinas recibidas por el empleado) y el Formulario \n4070A, Employee’s Daily Record of Tips (Registro diario de propinas del em\npleado), ambos en inglés.\nSi lleva su propio negocio como dueño único o arrendador de un puesto/es\npacio, todas las propinas recibidas durante el transcurso normal del negocio \ntienen que incluirse en los ingresos brutos e informarse en el correspondiente \nformulario del impuesto sobre el ingreso.\nVea la Publicación 531, Reporting Tip Income (Cómo declarar el ingreso de \npropinas), en inglés, para más información relacionada con la declaración de \nlos ingresos provenientes de las propinas.\nTodas las propinas que recibe son ingreso y están sujetas al impuesto federal \nsobre el ingreso. Tiene que incluir como ingreso bruto todas las propinas que \nrecibe directamente de los clientes, las propinas que los clientes cargan a una \ncuenta y que el empleador le paga, y su parte de todas las propinas que recibe \nconforme a un acuerdo de distribución de propinas o de un fondo común.\nPuede utilizar el Formulario 4070A, Employee’s Daily Record of Tips, (Registro \ndiario de propinas del empleado), en inglés, para informar las propinas que \nrecibe, o puede utilizar cualquier registro que escoja. Puede también guardar \ncopia de los documentos que muestran las propinas, tales como los recibos de \nlos clientes y de las tarjetas de crédito. La Publicación 1244 incluye el Formu\nlario 4070, Employee’s Report of Tips to Employer (Informe al empleador de \npropinas recibidas por el empleado) y el Formulario 4070A, Employee’s Daily \nRecord of Tips (Registro diario de propinas del empleado), ambos en inglés, \ndisponible gratuitamente del IRS. Puede utilizar un sistema electrónico pro\nvisto por su empleador para registrar sus propinas diarias. De ser así, tiene que \nrecibir y mantener una copia de este registro.\nPrograma de Educación y para la Determinación de \nla Tasa de Propinas (TRD/EP, por sus siglas en inglés)\nLos empleadores pueden participar en el Programa de Educación y para la De\nterminación de la Tasa de Propinas. Este programa consiste en varios acuer\ndos voluntarios diseñados para industrias específicas donde es costumbre dar \nla propina.. Hay un acuerdo diseñado específicamente para esta industria. El \nCompromiso Alternativo de Declaración de Propinas o TRAC, por sus siglas \nen inglés, tiene características únicas para la industria de la cosmetología y \npeluquería.\nEl IRS desarrolló este programa para fomentar, mediante actividades educativas \ny de alcance, el cumplimiento voluntario del requisito de informar los ingresos \nde propinas, utilizando como último recurso la aplicación de la ley.\nPara conocer más sobre el programa de acuerdos voluntarios, visite el sitio web, \nirs.gov, en Market Segment Understandings (Acuerdos sobre los segmentos \ndel mercado o MSU, por sus siglas inglés), en inglés.\nPuede obtener copias de los formularios y publicaciones a los que se hace refer\nencia en esta publicación. Búsquelos por los títulos y números que se muestran \na continuación en el sitio web del IRS, www.irs.gov.\n8\nResponsabilidades del empleado para \ndeclarar las propinas\n9\n",
"10\n11\nReferencias\nFormulario 941\nEmployer’s QUARTERLY Federal Tax Return \n(Declaración federal TRIMESTRAL de impuestos \ndel empleador), en inglés\nFormulario 940\nEmployer’s Annual Federal Unemployment \n(FUTA) Tax Return (Declaración federal ANUAL \nde impuestos del empleador), en inglés\nFormulario 1040-ES\nEstimated Tax for Individuals (Impuesto \nestimado para personas físicas), en inglés\nPublicación 15\nCircular E – Employer’s Tax Guide ((Circular E), \nGuía tributaria para el empleador), en inglés\nPublicación 505\nTax Withholding and Estimated Tax (Retención \ndel impuesto e impuesto estimado), en inglés\nPublicación 531\nReporting Tip Income (Cómo declarar el \ningreso de propinas), en inglés\nPublicación 583\nStarting a Business and Keeping Records \n(Cómo establecer un negocio y mantener \ndocumentación), en inglés\nPublicación 1244\nEmployee’s Daily Record of Tips and Report \nto Employer (Registro diario de propinas \nrecibidas por el empleado e informe al \nempleador), en inglés\nPublicación 1779(SP)\nContratista Independiente o Empleado\nPublicación 3144\nTips on Tips- A Guide to Tip Income Reporting \nfor Employers in Businesses Where Tip Income \nis Customary (Lo que necesita saber sobre \nlas propinas- Guía para informar el ingreso \nde propinas para empleadores en negocios \ndonde el ingreso de propinas es costumbre), \nen inglés\nPublicación 3148(SP)\nLo que Usted Necesita Saber sobre las \nPropinas- Guía para Declarar el Ingreso de \nPropinas para los Empleados que Reciben \nIngreso de Propinas\nCualquiera que sea la estructura que escoja para el negocio, \nrecuerde sus obligaciones tributarias, asegúrese de cumplir con \nlos requisitos estipulados por la ley y ¡disfrute de los beneficios!\nNotas\n",
"Publication 4902SP (Rev. 3-2012) Catalog Number 58889F\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nConsejos Tributarios para la Industria \nde la Cosmetología y Peluquería\nPublicación 4902\n"
] |
p4862.pdf
|
0312 Publ 4862 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4862.pdf
|
[
"The Credit Can Make a Difference…\nThe small business health care tax credit is for small businesses and tax-exempt organizations. The credit may equal up \nto 35 percent of the qualified premiums paid by eligible small businesses and up to 25 percent paid by eligible small tax-\nexempt organizations for 2010 through 2013. For some small businesses and tax-exempt organizations, an enhanced \nversion of the credit will be effective beginning January 1, 2014.\nSmall businesses who do not have a tax liability during the year can carry the credit back or forward to other tax years. \nAlso, since the health insurance premium payments are more than the total credit, eligible small businesses may still \nclaim a business expense deduction for the difference. And for small tax-exempt organizations, the credit is refundable.\nSmall Business Health Care Tax Credit\nWho is eligible for the credit? Employers that...\n• pay at least half the cost of qualified “single” (employee-only) health insurance coverage for their employees,\n• have fewer than 25 full-time-equivalent employees. For example, two half-time workers count as one full-time-\nequivalent employee, and\n• pay wages averaging less than $50,000 per full-time-equivalent employee per year.\nHow to claim the credit\nSmall businesses and tax-exempt organizations use Form 8941, Credit for Small Employer Health Insurance Premiums, \nto calculate the credit.\nSmall Businesses include the amount as part of the general business credit on their income tax return.\nTax-exempt organizations include the amount on line 44f of the Form 990-T, Exempt Organization Business Income Tax \nReturn.\nPublication 4862 (Rev. 3-2012) Catalog Number 55120X Department of the Treasury Internal Revenue Service www.irs.gov\nSmall employer?\nGet the credit you deserve.\nFind out more about how the credit can make a difference at www.IRS.gov\n"
] |
p4902v.pdf
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0312 Publ 4902 (VN) (PDF)
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https://www.irs.gov/pub/irs-pdf/p4902v.pdf
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[
"NGÀNH THẨM \nMỸ & LÀM TÓC\nChỉ Dẫn Thuế cho\n",
"D\nù là chủ tiệm, nhân viên, hay người thuê quầy hàng (thầu độc lập), \nthì quý vị cần biết về trách nhiệm đóng thuế liên bang, bao gồm \ncách khai lợi tức và tiền tip quý vị được khách cho. \nHình thức kinh doanh thông thường nhất là chủ nhân duy nhất, đối tác, và \ncông ty. Hình thức kinh doanh sẽ cho biết mẫu bản khai thuế lợi tức nào \nquý vị phải nộp. Ấn Bản 583, Starting a Business and Keeping Records \n(Khởi Đầu Kinh Doanh và Lưu Giữ Sổ Sách), có miễn phí từ IRS, có thể \ngiúp quý vị quyết định.\nMục đích của ấn bản này là để trình bày một số trách nhiệm khai thuế \nliên bang mà chủ nhân và nhân viên phải giải quyết hàng ngày.\nLà chủ tiệm, quý vị có thể sắp xếp doanh nghiệp của mình theo nhiều hình \nthức khác nhau. Quý vị có thể kinh doanh với tư cách là chủ nhân duy \nnhất, đối tác, hay công ty. Quý vị có thể thuê nhân viên để làm việc hay \nkinh doanh mà không cần có nhân viên. Một hình thức khác là cho người \nkhác là doanh nghiệp độc lập thuê chỗ. Hình thức này thường được gọi là \nngười thuê quầy và sẽ được trình bày sau trong ấn bản này.\nBất kể quý vị chọn hình thức kinh doanh nào; những nguyên tắc căn bản \nvẫn không thay đổi. Lợi tức từ quá trình kinh doanh của quý vị là lợi tức \nchịu thuế và phải được khai trên mẫu bản khai thuế lợi tức thích hợp.\nNếu quý vị kinh doanh không thuê nhân viên mà chỉ có quý vị là người \nlàm duy nhất thì trách nhiệm khai thuế lợi tức liên bang sẽ được giới hạn \ntrong việc báo cao lợi tức có được (bao gồm lợi tức từ tiền tip) và những \nchi phí trên mẫu khai thuế thích hợp. Thí dụ, chủ nhân duy nhất sẽ đệ trình \nMẫu 1040, dùng Schedule C để khai lợi tức kinh doanh và các chi phí và \nSchedule SE để khai thuế Tư Doanh.\nMột khi muốn thuê nhân viên thì quý vị phải xác định xem họ làm nhân \nviên hay sẽ điều hành doanh nghiệp độc lập (người thuê quầy).\n3\nMục Lục\nChủ Tiệm\nChủ Tiệm\t\n\t\n\t\n\t\n\t\n\t\n\t\n3\nAi là Nhân Viên?\t\t\n\t\n\t\n\t\n\t\n\t\n4\nTrách Nhiệm Nộp Thuế của Chủ Tiệm/Chủ Nhân\t\n\t\n\t\n4\nNgười Thuê Quầy\t\n\t\n\t\n\t\n\t\n\t\n6\nTrách Nhiệm về Lợi Tức từ Tiền Tip cho Chủ Nhân hay\nNgười Thuê Quầy\t\n\t\n\t\n\t\n\t\n\t\n8\nTrách Nhiệm Khai Tiền Tip của Nhân Viên\t\t\n\t\n\t\n9\nXác Định Mức Tiền Tip và Chương Trình Giáo Dục (Rate \nDetermination and Education Program, hay TRD/EP)\t\n\t\n9\nTham khảo\t\n\t\n\t\n\t\n\t\n\t\n\t\n10\n",
"5\nAi là nhân viên?\nChỉ cần nêu rõ nhân viên là người làm việc dưới sự quản lý và hướng dẫn \ncủa người khác. Điều quan trọng cần nhớ rằng, là nhân viên, quý vị không \ncần phải quản lý nhân viên vào mọi lúc, quý vị chỉ cần có quyền quản lý. \nCâu hỏi sau đây rất hữu ích khi muốn xem một người nào đó có phải là \nnhân viên hay nhà thầu độc lập không:\n•\t Là chủ nhân, quý vị có định ra giờ mở cửa tiệm không?\n•\t Ai lấy quyết định người nào phải làm theo ca nào?\n•\t Nhân viên có mua tiếp liệu bằng tiền riêng của mình không?\n•\t Ai quyết định giá tính cho khách?\n•\t Nhân viên có lấy buổi hẹn riêng với khách của họ không?\n•\t Ai chịu trách nhiệm trả chi phí, như bảo hiểm, quảng cáo, v.v…?\nNhững câu hỏi này chưa phải là tất cả, nhưng cho biết rõ quý vị có phải \nlà chủ nhân của họ hay không. Nếu quý vị đưa ra nhiều chỉ dẫn về cách \nthức, khi nào, hoặc nơi để làm việc và nơi mua tiếp liệu, thì chắc hẵn quý \nvị là chủ nhân và người làm chính là nhân viên của quý vị. Muốn biết thêm \nthông tin, xem Ấn Bản 1779, Independent Contractor or Employee (Nhà \nThầu Độc Lập hay Nhân Viên)?.\nTrách Nhiệm Khai Thuế của Chủ Tiệm/Chủ Nhân\nLà chủ nhân, luật thuế liên bang đòi hỏi quý vị phải khấu trừ thuế từ phiếu \nlương của nhân viên mình. Tùy theo mức lương, quý vị phải trích một số \ntiền từ phiếu lương của nhân viên để nộp thuế lợi tức liên bang, thuế an \nsinh xã hội, và thuế Medicare. Sau đó quý vị phải trả phần của chủ nhân \ncho thuế an sinh xã hội và Medicare. Phần này, tức là phần chia sẻ của \nquý vị, sẽ không được khấu trừ từ nhân viên. Quý vị cũng phải đóng thuế \nthất nghiệp (FUTA) trên mức lương này. Ngoài việc khai tất cả lợi tức chịu \nthuế trên mẫu khai thuế lợi tức thích hợp, quý vị còn phải cấp Mẫu W-2, \nWage and Tax Statement (Tuyên Bố về Lương và Thuế). \nTiền lương đã trả, cùng với tiền thuế khấu trừ, sẽ được báo cáo hàng \ntam cá nguyệt bằng cách nộp Mẫu 941, Employer’s QUARTERLY Federal \nTax Return (Bản Khai Thuế Liên Bang TAM CÁ NGUYỆT của Chủ Nhân). \nQuý vị cũng phải nộp mẫu thường niên để đóng thuế thất nghiệp liên \nbang. Quý vị cần nộp Mẫu 940, Employer’s Annual Federal Unemploy\nment (FUTA) Tax Return (Bản Khai Thuế Thất Nghiệp Liên Bang Hàng \nNăm (Federal Unemployment, hay FUTA) của Chủ Nhân. Mẫu W-2 sẽ \nđược cấp cho nhân viên sau khi hết niên lịch, nhưng không trễ hơn ngày \n31 tháng Giêng. \nMuốn biết thêm thông tin về thuế trên lương bổng, xem Ấn Bản 15 \n(Thông Tư E), Employer’s Tax Guide (Hướng Dẫn Thuế cho Chủ Nhân) \nmà quý vị có thể tải về tại www.irs.gov/businesses và bấm vào kết nối \nEmployment Taxes (Thuế Việc Làm).\n4\n",
"6\n7\nNgười thuê quầy là người thuê chỗ của doanh nghiệp hiện hành và kinh \ndoanh như nhà thầu độc lập. Là người thuê quầy, hay nhà thầu độc lập, \nquý vị có trách nhiệm giữ sổ sách và nộp bản khai thuế và đóng thuế liên \nquan đến doanh nghiệp của mình đúng hạn.\nNhững yếu tố cho thấy quý vị là nhà thầu độc lập bao gồm, nhưng không \ngiới hạn:\n•\t Có chìa khóa vào tiệm\n•\t Định giờ giấc riêng của mình\n•\t Mua sản phẩm của riêng mình\n•\t Có số điện thoại và tên doanh nghiệp riêng\n•\t Định ra giá tính cho khách\nNếu không có những yếu tố này, thì quý vị có thể là nhân viên của doanh \nnghiệp cho quý vị thuê chỗ.\nNếu có những yếu tố trên, thì với tư cách là nhà thầu độc lập, quý vị phải \nđóng thuế liên bang. Trách nhiệm đóng thuế của quý vị bao gồm:\n•\t Khai tất cả các nguồn lợi tức (bao gồm tiền tip) trên mẫu khai thuế \nlợi tức thích hợp, như Mẫu 1040, sử dụng Schedule C hay Schedule \nC-EZ. Báo cáo Thuế An Sinh Xã Hội và Medicare trên Schedule SE.\n•\t Là người thuê quầy, quý vị phải điền vào Mẫu 1099-MISC cho doanh \nnghiệp thuê trả hơn $600 trở lên mỗi năm đối với chủ cho thuê không \nphải công ty.\n•\t Đưa Mẫu 1099 MISC hay W-2 cho nhân viên mà quý vị thuê hay tuyển \ndụng.\nLà người thuê quầy, hoặc là thầu độc lập, quý vị cần ước tính tiền thuế \ntrong năm để trang trải cho trách nhiệm đóng thuế của mình. Đó là bởi vì \nvới tư cách là người thuê quầy (nhà thầu độc lập), thì doanh nghiệp sẽ \nkhông khấu lưu thuế từ tiền trả của quý vị. Thuế ước tính là phương pháp \ndùng để trả thuế trên lợi tức không bị khấu lưu, như lợi tức từ việc tư do\nanh mà quý vị có với tư cách là người thuê quầy.\nTiền trả thuế ước tính sẽ được tính mỗi tam cá nguyệt dùng Mẫu 1040-\nES, Estimated Tax for Individuals (Thuế Ước Tính cho Cá Nhân). Muốn \nbiết thêm thông tin về khấu lưu thuế và thuế ước tính, xem Ấn Bản 505, \nTax Withholding and Estimated Tax (Khấu Lưu Thuế và Thuế Ước Tính).\nNếu quý vị thuê người khác làm việc cho mình thì những người này là \nnhân viên của quý vị. Là người thuê quầy, quý vị có thể thuê người khác \nlàm việc cho mình với tư cách là nhân viên của quý vị. Nếu doanh nghiệp \ncủa quý vị có nhân viên thì quý vị sẽ phải khấu trừ thuế an sinh xã hội, \nMedicare và thuế lợi tức liên bang từ lương của họ. Điều này đòi hỏi hàng \ntam cá nguyệt, quý vị phải nộp Mẫu 941, và Mẫu 940 thường niên. Quý \nvị cũng phải nộp Mẫu W-2 cho từng nhân viên làm việc cho quý vị trong \nsuốt năm. \nNgười Thuê Quầy\n",
"Trách Nhiệm về Lợi Tức từ Tiền Tip cho Chủ Nhân hay \nNgười Thuê Quầy\nTiền tip được coi là lợi tức chịu thuế và phải chịu thuế lợi tức liên bang. \nTiền tip mà nhân viên được khách cho thường phải bị khấu lưu. Nhân \nviên phải khai tiền tip họ nhận cho quý vị vào ngày thứ 10 trong tháng sau \ntháng nhận tiền tip. Bản khai thuế phải bao gồm tiền tip khách cho nhân \nviên, là tiền tip thêm vào phiếu tính tiền hay phiếu thẻ ghi nợ và tiền tip mà \nnhân viên được khách cho trực tiếp.\nQuý vị phải thâu thuế lợi tức, thuế an sinh xã hội của nhân viên, và thuế \nMedicare trên tiền tip của nhân viên. Muốn biết thêm thông tin về cách tính \nthuế trên tiền tip, xem Ấn Bản 15, Thông Tư E – Employer’s Tax Guide \n(Hướng Dẫn Thuế của Chủ Nhân), có miễn phí từ IRS.\nLuật pháp đòi hỏi nhân viên phải ghi chép hàng ngày tất cả tiền tip của \nkhách cho. IRS cung cấp miễn phí Ấn Bản 1244, Employee’s Daily Record \nof Tips and Report to Employer (Ghi Chép Hàng Ngày của Nhân Viên \nvà Báo Cáo cho Chủ Nhân), nhân viên có thể dùng để ghi chép tiền tip \nhàng ngày. Ấn Bản 1244 bao gồm Mẫu 4070, Employee’s Report of Tips \nto Employer (Báo Cáo Tiền Tip cho Chủ Nhân của Nhân Viên) và Mẫu \n4070A, Employee’s Daily Record of Tips (Ghi Chép Tiền Tip Hàng Ngày \ncủa Nhân Viên).\nNếu quý vị kinh doanh riêng với tư cách là chủ nhân duy nhất hay người \nthuê quầy, thì phải báo cáo bất cứ tiền tip nào có được trong lúc kinh do\nanh trong phiếu tính tiền tổng cộng, và sau đó khai trên mẫu thuế lợi tức \nthích hợp.\nXem Ấn Bản 531, Reporting Tip Income (Báo Cáo Lợi Tức từ Tiền Tip), để \nbiết thêm thông tin về khai lợi tức từ tiền tip.\nTất cả tiền tip quý vị nhận là lợi tức và phải chịu thuế lợi tức liên bang. Quý \nvị phải tính tất cả tiền tip được khách cho trực tiếp vào tổng lợi tức, tiền tip \nmà chủ nhân trả cho quý vị, và phần chia sẻ về bất cứ tiền tip nào quý vị \ncó được theo thỏa thuận chia tiền tip hay gộp chung tiền tip.\nQuý vị có thể dùng Mẫu 4070A, Employee’s Daily Record of Tips (Ghi \nChép Tiền Tip Hàng Ngày của Nhân Viên) để ghi chép tiền tip, hay bất \ncứ sổ sách nào mà quý vị muốn. Quý vị cũng có thể giữ các bản sao của \ngiấy tờ thể hiện tiền tip, như phiếu tính tiền khách và phiếu thẻ tín dụng. \nẤn Bản 1244 bao gồm Mẫu 4070, Employee’s Report of Tips to Employer \n(Báo Cáo Tiền Tip cho Chủ Nhân của Nhân Viên) và Mẫu 4070A, Em\nployee’s Daily Record of Tips (Ghi Chép Tiền Tip Hàng Ngày của Nhân \nViên) có miễn phí tại IRS. Quý vị có thể dùng hệ thống điện tử do chủ nhân \ncung cấp để ghi tiền tip hàng ngày. Nếu vậy, quý vị phải nhận và giữ một \nbản của tài liệu này.\nXác Định Mức Tiền Tip và Chương Trình Giáo Dục (Rate \nDetermination and Education Program, hay TRD/EP)\nChủ nhân có thể tham gia vào chương trình Xác Định Mức Tiền Tip và \nGiáo Dục. Chương trình gồm có các thỏa thuận tự nguyện khác nhau cho \nnhững ngành đặc trưng có cho tiền tip theo phong tục. Có một chương \ntrình đặc biệt dành cho ngành này. Cam Kết Báo Cáo Tiền Tip Theo Cách \nKhác (Tip Reporting Alternative Commitment, hay TRAC), có những đặc \nđiểm riêng biệt cho ngành Thẩm Mỹ và Làm Tóc.\nIRS đưa ra chương trình này để khuyến khích tuân hành tự nguyện việc \nbáo cáo lợi tức từ tiền tip thông qua cách tiếp ngoại và giáo dục dùng \nnhững hành động thực thi là phương sách tối hậu.\nMuốn biết thêm về chương trình thỏa thuận tự nguyện, truy cập mạng lưới \nirs. gov tại Hiểu Rõ Phân Khúc Thị Trường (Market Segment Under\nstandings, hay MSU).\nQuý vị có thể lấy bản sao của những mẫu và ấn bản nêu trong ấn bản \nnày bằng cách tìm theo mẫu hay tựa đề dưới đây tại mạng lưới IRS:\nwww.irs.gov.\n8\nTrách Nhiệm Báo Cáo Tiền Tip của Nhân Viên\n9\n",
"10\n11\nTham khảo\nMẫu 941\nEmployer’s QUARTERLY Federal Tax Return \n(Bản Khai Thuế Liên Bang HÀNG TAM CÁ \nNGUYỆT của Chủ Nhân)\nMẫu 940\nEmployer’s Annual Federal Unemployment \n(FUTA) Tax Return (Bản Khai Thuế Thất Nghiệp \nLiên Bang Hàng Năm của Chủ Nhân)\nMẫu 1040-ES\nEstimated Tax for Individuals (Thuế Ước Tính \ncho Cá Nhân)\nẤn Bản 15\nThông Tư E – Employer’s Tax Guide (Hướng \nDẫn Thuế của Chủ Nhân)\nẤn Bản 505\nTax Withholding and Estimated Tax (Khấu Lưu \nThuế và Thuế Ước Tính)\nẤn Bản 531\nReporting Tip Income (Báo Cáo Lợi Tức từ Tiền \nTip)\nẤn Bản 583\nStarting a Business and Keeping Records (Khởi \nSự Kinh Doanh và Giữ Sổ Sách)\nẤn Bản 1244\nEmployee’s Daily Record of Tips and Report to \nEmployer (Ghi Chép Hàng Ngày về Tiền Tip và \nBáo Cáo cho Chủ Nhân của Nhân Viên)\nẤn Bản 1779\nIndependent Contractor or Employee (Nhà Thầu \nĐộc Lập hay Nhân Viên)\nẤn Bản 3144\nTips on Tips/for Employees (Chỉ Dẫn về Tiền Tip/\ncho Nhân Viên)\nẤn Bản 3148\nTips on Tips/for Employees (Chỉ Dẫn về Tiền Tip/\ncho Chủ Nhân)\nDù quý vị chọn loại doanh nghiệp nào thì nhớ là phải tuân theo \ntrách nhiệm đóng thuế theo luật pháp, và hưởng lợi từ việc \nđóng thuế này!\nLưu Ý\n",
"Publication 4902V (Rev. 3-2012) Catalog Number 58888U\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nTax Tips for the Cosmetology & Barber Industry \n(Chỉ Dẫn về Thuế cho Ngành Thẩm Mỹ & Làm Tóc)\nẤn Bản 4902\n"
] |
f5304sim.pdf
|
0312 Form 5304-SIMPLE (PDF)
|
https://www.irs.gov/pub/irs-pdf/f5304sim.pdf
|
[
"Form 5304-SIMPLE\n(Rev. March 2012) \nDepartment of the Treasury \nInternal Revenue Service \nSavings Incentive Match Plan \nfor Employees of Small Employers (SIMPLE)—Not \nfor Use With a Designated Financial Institution \nOMB No. 1545-1502\nDo not file \nwith the Internal \nRevenue Service \nName of Employer \nestablishes the following SIMPLE \nIRA plan under section 408(p) of the Internal Revenue Code and pursuant to the instructions contained in this form. \nArticle I—Employee Eligibility Requirements (complete applicable box(es) and blanks—see instructions) \n1 \nGeneral Eligibility Requirements. The Employer agrees to permit salary reduction contributions to be made in each calendar year to the \nSIMPLE IRA established by each employee who meets the following requirements (select either 1a or 1b): \na \nFull Eligibility. All employees are eligible. \nb \nLimited Eligibility. Eligibility is limited to employees who are described in both (i) and (ii) below: \n(i) Current compensation. Employees who are reasonably expected to receive at least $ in compensation \n(not to exceed $5,000) for the calendar year. \n(ii) Prior compensation. Employees who have received at least $ in compensation (not to exceed $5,000) \nduring any calendar year(s) (insert 0, 1, or 2) preceding the calendar year. \n2 \nExcludable Employees. \nThe Employer elects to exclude employees covered under a collective bargaining agreement for which retirement benefits were the subject \nof good faith bargaining. Note: This box is deemed checked if the Employer maintains a qualified plan covering only such employees. \nArticle II—Salary Reduction Agreements (complete the box and blank, if applicable—see instructions) \n1 \nSalary Reduction Election. An eligible employee may make an election to have his or her compensation for each pay period reduced. The \ntotal amount of the reduction in the employee’s compensation for a calendar year cannot exceed the applicable amount for that year. \n2 \nTiming of Salary Reduction Elections \na For a calendar year, an eligible employee may make or modify a salary reduction election during the 60-day period immediately preceding \nJanuary 1 of that year. However, for the year in which the employee becomes eligible to make salary reduction contributions, the period during \nwhich the employee may make or modify the election is a 60-day period that includes either the date the employee becomes eligible or the \nday before. \nb In addition to the election periods in 2a, eligible employees may make salary reduction elections or modify prior elections , \n . If the Employer chooses \nthis option, insert a period or periods (for example, semi-annually, quarterly, monthly, or daily) that will apply uniformly to all eligible \nemployees. \nc No salary reduction election may apply to compensation that an employee received, or had a right to immediately receive, before execution of \nthe salary reduction election. \nd An employee may terminate a salary reduction election at any time during the calendar year. If this box is checked, an employee who \nterminates a salary reduction election not in accordance with 2b may not resume salary reduction contributions during the calendar year. \nArticle III—Contributions (complete the blank, if applicable—see instructions) \n1 \nSalary Reduction Contributions. The amount by which the employee agrees to reduce his or her compensation will be contributed by the \nEmployer to the employee’s SIMPLE IRA. \n2 a Matching Contributions \n(i) For each calendar year, the Employer will contribute a matching contribution to each eligible employee’s SIMPLE IRA equal to the \nemployee’s salary reduction contributions up to a limit of 3% of the employee’s compensation for the calendar year. \n(ii) The Employer may reduce the 3% limit for the calendar year in (i) only if: \n(1) The limit is not reduced below 1%; (2) The limit is not reduced for more than 2 calendar years during the 5-year period ending with the \ncalendar year the reduction is effective; and (3) Each employee is notified of the reduced limit within a reasonable period of time before the \nemployees’ 60-day election period for the calendar year (described in Article II, item 2a). \nb\nNonelective Contributions \n(i) For any calendar year, instead of making matching contributions, the Employer may make nonelective contributions equal to 2% of \ncompensation for the calendar year to the SIMPLE IRA of each eligible employee who has at least $ , (not more \nthan $5,000) in compensation for the calendar year. No more than $250,000* in compensation can be taken into account in determining \nthe nonelective contribution for each eligible employee. \n(ii) For any calendar year, the Employer may make 2% nonelective contributions instead of matching contributions only if: \n(1) Each eligible employee is notified that a 2% nonelective contribution will be made instead of a matching contribution; and \n(2) This notification is provided within a reasonable period of time before the employees’ 60-day election period for the calendar year \n(described in Article II, item 2a). \n3 \nTime and Manner of Contributions \na \nThe Employer will make the salary reduction contributions (described in 1 above) for each eligible employee to the SIMPLE IRA established at the financial \ninstitution selected by that employee no later than 30 days after the end of the month in which the money is withheld from the employee’s pay. See instructions. \nb The Employer will make the matching or nonelective contributions (described in 2a and 2b above) for each eligible employee to the SIMPLE \nIRA established at the financial institution selected by that employee no later than the due date for filing the Employer’s tax return, including \nextensions, for the taxable year that includes the last day of the calendar year for which the contributions are made. \n* This is the amount for 2012. For later years, the limit may be increased for cost-of-living adjustments. The IRS announces the increase, if any, in a news release, in the \nInternal Revenue Bulletin, and on the IRS’s internet website at IRS.gov. \nFor Paperwork Reduction Act Notice, see the instructions.\nCat. No. 23377W \nForm 5304-SIMPLE (Rev. 3-2012) \n",
"Form 5304-SIMPLE (Rev. 3-2012) \nPage 2 \nArticle IV—Other Requirements and Provisions \n1 \nContributions in General. The Employer will make no contributions to the SIMPLE IRAs other than salary reduction contributions (described in \nArticle III, item 1) and matching or nonelective contributions (described in Article III, items 2a and 2b). \n2 \nVesting Requirements. All contributions made under this SIMPLE IRA plan are fully vested and nonforfeitable. \n3 \nNo Withdrawal Restrictions. The Employer may not require the employee to retain any portion of the contributions in his or her SIMPLE IRA \nor otherwise impose any withdrawal restrictions. \n4 \nSelection of IRA Trustee. The Employer must permit each eligible employee to select the financial institution that will serve as the trustee, \ncustodian, or issuer of the SIMPLE IRA to which the Employer will make all contributions on behalf of that employee. \n5 \nAmendments To This SIMPLE IRA Plan. This SIMPLE IRA plan may not be amended except to modify the entries inserted in the blanks or \nboxes provided in Articles I, II, III, VI, and VII. \n6 \nEffects Of Withdrawals and Rollovers \na An amount withdrawn from the SIMPLE IRA is generally includible in gross income. However, a SIMPLE IRA balance may be rolled over or \ntransferred on a tax-free basis to another IRA designed solely to hold funds under a SIMPLE IRA plan. In addition, an individual may roll over or \ntransfer his or her SIMPLE IRA balance to any IRA or eligible retirement plan after a 2-year period has expired since the individual first \nparticipated in any SIMPLE IRA plan of the Employer. Any rollover or transfer must comply with the requirements under section 408. \nb If an individual withdraws an amount from a SIMPLE IRA during the 2-year period beginning when the individual first participated in any \nSIMPLE IRA plan of the Employer and the amount is subject to the additional tax on early distributions under section 72(t), this additional tax is \nincreased from 10% to 25%. \nArticle V—Definitions \n1 \nCompensation \na General Definition of Compensation. Compensation means the sum of the wages, tips, and other compensation from the Employer subject \nto federal income tax withholding (as described in section 6051(a)(3)), the amounts paid for domestic service in a private home, local college \nclub, or local chapter of a college fraternity or sorority, and the employee’s salary reduction contributions made under this plan, and, if \napplicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a \nsection 457 plan required to be reported by the Employer on Form W-2 (as described in section 6051(a)(8)). \nb Compensation for Self-Employed Individuals. For self-employed individuals, compensation means the net earnings from self-employment \ndetermined under section 1402(a), without regard to section 1402(c)(6), prior to subtracting any contributions made pursuant to this plan on \nbehalf of the individual. \n2 \nEmployee. Employee means a common-law employee of the Employer. The term employee also includes a self-employed individual and a \nleased employee described in section 414(n) but does not include a nonresident alien who received no earned income from the Employer that \nconstitutes income from sources within the United States. \n3 \nEligible Employee. An eligible employee means an employee who satisfies the conditions in Article I, item 1 and is not excluded under \nArticle I, item 2. \n4 \nSIMPLE IRA. A SIMPLE IRA is an individual retirement account described in section 408(a), or an individual retirement annuity described in \nsection 408(b), to which the only contributions that can be made are contributions under a SIMPLE IRA plan and rollovers or transfers from \nanother SIMPLE IRA. \nArticle VI—Procedures for Withdrawals (The Employer will provide each employee with the procedures for withdrawals \nof contributions received by the financial institution selected by that employee, and that financial institution’s name and \naddress (by attaching that information or inserting it in the space below) unless: (1) that financial institution’s procedures \nare unavailable, or (2) that financial institution provides the procedures directly to the employee. See Employee \nNotification in the instructions.) \nArticle VII—Effective Date \nThis SIMPLE IRA plan is effective . See \ninstructions. \n* * * * * \nName of Employer \nAddress of Employer \nBy: \nSignature \nDate \nName and title \nForm 5304-SIMPLE (Rev. 3-2012) \n",
"Form 5304-SIMPLE (Rev. 3-2012) \nPage 3 \nModel Notification to Eligible Employees \nI.\nOpportunity to Participate in the SIMPLE IRA Plan \nYou are eligible to make salary reduction contributions to the SIMPLE IRA \nplan. This notice and the attached summary description provide you with information that you should consider before you decide whether to \nstart, continue, or change your salary reduction agreement. \nII.\nEmployer Contribution Election \nFor the calendar year, the Employer elects to contribute to your SIMPLE IRA (employer must select either (1), (2), or (3)): \n(1) A matching contribution equal to your salary reduction contributions up to a limit of 3% of your compensation for the year; \n(2) A matching contribution equal to your salary reduction contributions up to a limit of % (employer must insert a \nnumber from 1 to 3 and is subject to certain restrictions) of your compensation for the year; or \n(3) A nonelective contribution equal to 2% of your compensation for the year (limited to compensation of $250,000*) if you are an \nemployee who makes at least $ (employer must insert an amount that is $5,000 or less) in compensation for \nthe year. \nIII.\nAdministrative Procedures \nTo start or change your salary reduction contributions, you must complete the salary reduction agreement and return it to \n (employer should designate a place or \nindividual by (employer should insert a date that is not less than 60 days after notice is given). \nIV.\nEmployee Selection of Financial Institution \nYou must select the financial institution that will serve as the trustee, custodian, or issuer of your SIMPLE IRA and notify your Employer of \nyour selection. \nModel Salary Reduction Agreement \nI.\nSalary Reduction Election \nSubject to the requirements of the SIMPLE IRA plan of (name of \nemployer) I authorize % or $ (which equals % of my current rate of pay) to be withheld from \nmy pay for each pay period and contributed to my SIMPLE IRA as a salary reduction contribution. \nII.\nMaximum Salary Reduction \nI understand that the total amount of my salary reduction contributions in any calendar year cannot exceed the applicable amount for that \nyear. See instructions. \nIII.\nDate Salary Reduction Begins \nI understand that my salary reduction contributions will start as soon as permitted under the SIMPLE IRA plan and as soon as \nadministratively feasible or, if later, . (Fill in the date you want the salary reduction contributions to begin. \nThe date must be after you sign this agreement.) \nIV.\nEmployee Selection of Financial Institution \nI select the following financial institution to serve as the trustee, custodian, or issuer of my SIMPLE IRA. \nName of financial institution \nAddress of financial institution \nSIMPLE IRA account name and number \nI understand that I must establish a SIMPLE IRA to receive any contributions made on my behalf under this SIMPLE IRA plan. If the \ninformation regarding my SIMPLE IRA is incomplete when I first submit my salary reduction agreement, I realize that it must be completed by \nthe date contributions must be made under the SIMPLE IRA plan. If I fail to update my agreement to provide this information by that date, I \nunderstand that my Employer may select a financial institution for my SIMPLE IRA. \nV.\nDuration of Election \nThis salary reduction agreement replaces any earlier agreement and will remain in effect as long as I remain an eligible employee under the \nSIMPLE IRA plan or until I provide my Employer with a request to end my salary reduction contributions or provide a new salary reduction \nagreement as permitted under this SIMPLE IRA plan. \nSignature of employee \nDate \n* This is the amount for 2012. For later years, the limit may be increased for cost-of-living adjustments. The IRS announces the increase, if any, in a news release, in the \nInternal Revenue Bulletin, and on the IRS website at IRS.gov. \nForm 5304-SIMPLE (Rev. 3-2012) \n",
"Form 5304-SIMPLE (Rev. 3-2012) \nPage 4 \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nPurpose of Form \nForm 5304-SIMPLE is a model Savings \nIncentive Match Plan for Employees of \nSmall Employers (SIMPLE) plan \ndocument that an employer may use to \nestablish a SIMPLE IRA plan described \nin section 408(p), under which each \neligible employee is permitted to select \nthe financial institution for his or her \nSIMPLE IRA. \nThese instructions are designed to \nassist in the establishment and \nadministration of the SIMPLE IRA plan. \nThey are not intended to supersede any \nprovision in the SIMPLE IRA plan. \nDo not file Form 5304-SIMPLE with \nthe IRS. Instead, keep it with your \nrecords. \nFor more information, see Pub. 560, \nRetirement Plans for Small Business \n(SEP, SIMPLE, and Qualified Plans), and \nPub. 590, Individual Retirement \nArrangements (IRAs). \nNote. If you used the March 2002, \nAugust 2005, or September 2008 version \nof Form 5304-SIMPLE to establish a \nmodel Savings Incentive Match Plan, \nyou are not required to use this version \nof the form. \nWhich Employers May \nEstablish and Maintain a \nSIMPLE IRA Plan? \nTo establish and maintain a SIMPLE IRA \nplan, you must meet both of the \nfollowing requirements: \n1. Last calendar year, you had no \nmore than 100 employees (including \nself-employed individuals) who earned \n$5,000 or more in compensation from \nyou during the year. If you have a \nSIMPLE IRA plan but later exceed this \n100-employee limit, you will be treated \nas meeting the limit for the 2 years \nfollowing the calendar year in which you \nlast satisfied the limit. \n2. You do not maintain during any part \nof the calendar year another qualified \nplan with respect to which contributions \nare made, or benefits are accrued, for \nservice in the calendar year. For this \npurpose, a qualified plan (defined in \nsection 219(g)(5)) includes a qualified \npension plan, a profit-sharing plan, a \nstock bonus plan, a qualified annuity \nplan, a tax-sheltered annuity plan, and a \nsimplified employee pension (SEP) plan. \nA qualified plan that only covers \nemployees covered under a collective \nbargaining agreement for which \nretirement benefits were the subject of \ngood faith bargaining is disregarded if \nthese employees are excluded from \nparticipating in the SIMPLE IRA plan. If \nthe failure to continue to satisfy the \n100-employee limit or the one-plan rule \ndescribed in 1 and 2 above is due to an \nacquisition or similar transaction \ninvolving your business, special rules \napply. Consult your tax advisor to find \nout if you can still maintain the plan after \nthe transaction. \nCertain related employers (trades or \nbusinesses under common control) must \nbe treated as a single employer for \npurposes of the SIMPLE IRA \nrequirements. These are: (1) a controlled \ngroup of corporations under section \n414(b); (2) a partnership or sole \nproprietorship under common control \nunder section 414(c); or (3) an affiliated \nservice group under section 414(m). In \naddition, if you have leased employees \nrequired to be treated as your own \nemployees under the rules of section \n414(n), then you must count all such \nleased employees for the requirements \nlisted above. \nWhat Is a SIMPLE IRA Plan? \nA SIMPLE IRA plan is a written \narrangement that provides you and your \nemployees with an easy way to make \ncontributions to provide retirement \nincome for your employees. Under a \nSIMPLE IRA plan, employees may \nchoose whether to make salary \nreduction contributions to the SIMPLE \nIRA plan rather than receiving these \namounts as part of their regular \ncompensation. In addition, you will \ncontribute matching or nonelective \ncontributions on behalf of eligible \nemployees (see Employee Eligibility \nRequirements below and Contributions \nlater). All contributions under this plan \nwill be deposited into a SIMPLE \nindividual retirement account or annuity \nestablished for each eligible employee \nwith the financial institution selected by \nhim or her. \nWhen To Use Form \n5304-SIMPLE \nA SIMPLE IRA plan may be established \nby using this Model Form or any other \ndocument that satisfies the statutory \nrequirements. \nDo not use Form 5304-SIMPLE if: \n1. You want to require that all SIMPLE \nIRA plan contributions initially go to a \nfinancial institution designated by you. \nThat is, you do not want to permit each \nof your eligible employees to choose a \nfinancial institution that will initially \nreceive contributions. Instead, use Form \n5305-SIMPLE, Savings Incentive Match \nPlan for Employees of Small Employers \n(SIMPLE)—for Use With a Designated \nFinancial Institution; \n2. You want employees who are \nnonresident aliens receiving no earned \nincome from you that is income from \nsources within the United States to be \neligible under this plan; or \n3. You want to establish a SIMPLE \n401(k) plan. \nCompleting Form \n5304-SIMPLE \nPages 1 and 2 of Form 5304-SIMPLE \ncontain the operative provisions of your \nSIMPLE IRA plan. This SIMPLE IRA plan \nis considered adopted when you have \ncompleted all applicable boxes and \nblanks and it has been executed by you. \nThe SIMPLE IRA plan is a legal \ndocument with important tax \nconsequences for you and your \nemployees. You may want to consult \nwith your attorney or tax advisor before \nadopting this plan. \nEmployee Eligibility \nRequirements (Article I) \nEach year for which this SIMPLE IRA \nplan is effective, you must permit salary \nreduction contributions to be made by \nall of your employees who are \nreasonably expected to receive at least \n$5,000 in compensation from you during \nthe year, and who received at least \n$5,000 in compensation from you in any \n2 preceding years. However, you can \nexpand the group of employees who are \neligible to participate in the SIMPLE IRA \nplan by completing the options provided \nin Article I, items 1a and 1b. To choose \nfull eligibility, check the box in Article I, \nitem 1a. Alternatively, to choose limited \neligibility, check the box in Article I, item \n1b, and then insert “$5,000” or a lower \ncompensation amount (including zero) \nand “2” or a lower number of years of \nservice in the blanks in (i) and (ii) of \nArticle I, item 1b. \nIn addition, you can exclude from \nparticipation those employees covered \nunder a collective bargaining agreement \nfor which retirement benefits were the \nsubject of good faith bargaining. You \nmay do this by checking the box in \nArticle I, item 2. Under certain \ncircumstances, these employees must \nbe excluded. See Which Employers May \nEstablish and Maintain a SIMPLE IRA \nPlan? above. \nSalary Reduction \nAgreements (Article II) \nAs indicated in Article II, item 1, a salary \nreduction agreement permits an eligible \nemployee to make a salary reduction \nelection to have his or her compensation \nfor each pay period reduced by a \npercentage (expressed as a percentage \nor dollar amount). The total amount of \n",
"Form 5304-SIMPLE (Rev. 3-2012) \nPage 5 \nthe reduction in the employee’s \ncompensation cannot exceed the \napplicable amount for any calendar year. \nThe applicable amount is $11,500 for 2012. \nAfter 2012, the $11,500 amount may be \nincreased for cost-of-living adjustments. In \nthe case of an eligible employee who is 50 \nor older by the end of the calendar year, \nthe above limitation is increased by $2,500 \nfor 2012. After 2012, the $2,500 amount \nmay be increased for cost-of-living \nadjustments. \nTiming of Salary Reduction \nElections \nFor any calendar year, an eligible employee \nmay make or modify a salary reduction \nelection during the 60-day period \nimmediately preceding January 1 of that \nyear. However, for the year in which the \nemployee becomes eligible to make salary \nreduction contributions, the period during \nwhich the employee may make or modify \nthe election is a 60-day period that \nincludes either the date the employee \nbecomes eligible or the day before. \nYou can extend the 60-day election \nperiods to provide additional opportunities \nfor eligible employees to make or modify \nsalary reduction elections using the blank \nin Article II, item 2b. For example, you can \nprovide that eligible employees may make \nnew salary reduction elections or modify \nprior elections for any calendar quarter \nduring the 30 days before that quarter. \nYou may use the Model Salary Reduction \nAgreement on page 3 to enable eligible \nemployees to make or modify salary \nreduction elections. \nEmployees must be permitted to \nterminate their salary reduction elections at \nany time. They may resume salary \nreduction contributions for the year if \npermitted under Article II, item 2b. \nHowever, by checking the box in Article II, \nitem 2d, you may prohibit an employee \nwho terminates a salary reduction election \noutside the normal election cycle from \nresuming salary reduction contributions \nduring the remainder of the calendar year. \nContributions (Article III) \nOnly contributions described below may be \nmade to this SIMPLE IRA plan. No \nadditional contributions may be made. \nSalary Reduction Contributions \nAs indicated in Article III, item 1, salary \nreduction contributions consist of the \namount by which the employee agrees to \nreduce his or her compensation. You must \ncontribute the salary reduction \ncontributions to the financial institution \nselected by each eligible employee. \nMatching Contributions \nIn general, you must contribute a matching \ncontribution to each eligible employee’s \nSIMPLE IRA equal to the employee’s salary \nreduction contributions. This matching \ncontribution cannot exceed 3% of the \nemployee’s compensation. See Definition \nof Compensation, below. \nYou may reduce this 3% limit to a lower \npercentage, but not lower than 1%. You \ncannot lower the 3% limit for more than 2 \ncalendar years out of the 5-year period \nending with the calendar year the reduction \nis effective. \nNote. If any year in the 5-year period \ndescribed above is a year before you first \nestablished any SIMPLE IRA plan, you will \nbe treated as making a 3% matching \ncontribution for that year for purposes of \ndetermining when you may reduce the \nemployer matching contribution. \nTo elect this option, you must notify the \nemployees of the reduced limit within a \nreasonable period of time before the \napplicable 60-day election periods for the \nyear. See Timing of Salary Reduction \nElections above. \nNonelective Contributions \nInstead of making a matching contribution, \nyou may, for any year, make a nonelective \ncontribution equal to 2% of compensation \nfor each eligible employee who has at least \n$5,000 in compensation for the year. \nNonelective contributions may not be \nbased on more than $250,000* of \ncompensation. \nTo elect to make nonelective \ncontributions, you must notify employees \nwithin a reasonable period of time before \nthe applicable 60-day election periods for \nsuch year. See Timing of Salary Reduction \nElections above. \nNote. Insert “$5,000” in Article III, item \n2b(i) to impose the $5,000 compensation \nrequirement. You may expand the group of \nemployees who are eligible for nonelective \ncontributions by inserting a compensation \namount lower than $5,000. \nEffective Date (Article VII) \nInsert in Article VII the date you want the \nprovisions of the SIMPLE IRA plan to \nbecome effective. You must insert January \n1 of the applicable year unless this is the \nfirst year for which you are adopting any \nSIMPLE IRA plan. If this is the first year for \nwhich you are adopting a SIMPLE IRA \nplan, you may insert any date between \nJanuary 1 and October 1, inclusive of the \napplicable year. \nAdditional Information \nTiming of Salary Reduction \nContributions \nThe employer must make the salary \nreduction contributions to the financial \ninstitution selected by each eligible \nemployee for his or her SIMPLE IRA no \nlater than the 30th day of the month \nfollowing the month in which the amounts \nwould otherwise have been payable to the \nemployee in cash. \nThe Department of Labor has indicated \nthat most SIMPLE IRA plans are also \nsubject to Title I of the Employee \nRetirement Income Security Act of 1974 \n(ERISA). Under Department of Labor \nregulations at 29 CFR 2510.3-102, salary \nreduction contributions must be made to \neach participant’s SIMPLE IRA as of the \nearliest date on which those contributions \ncan reasonably be segregated from the \nemployer’s general assets, but in no event \nlater than the 30-day deadline described \npreviously. \nDefinition of Compensation \n“Compensation” means the amount \ndescribed in section 6051(a)(3) (wages, \ntips, and other compensation from the \nemployer subject to federal income tax \nwithholding under section 3401(a)), and \namounts paid for domestic service in a \nprivate home, local college club, or local \nchapter of a college fraternity or sorority. \nUsually, this is the amount shown in box 1 \nof Form W-2, Wage and Tax Statement. \nFor further information, see Pub. 15, \n(Circular E), Employer’s Tax Guide. \nCompensation also includes the salary \nreduction contributions made under this \nplan, and, if applicable, compensation \ndeferred under a section 457 plan. In \ndetermining an employee’s compensation \nfor prior years, the employee’s elective \ndeferrals under a section 401(k) plan, a \nSARSEP, or a section 403(b) annuity \ncontract are also included in the \nemployee’s compensation. \nFor self-employed individuals, \ncompensation means the net earnings \nfrom self-employment determined under \nsection 1402(a), without regard to section \n1402(c)(6), prior to subtracting any \ncontributions made pursuant to this \nSIMPLE IRA plan on behalf of the \nindividual. \nEmployee Notification \nYou must notify each eligible employee \nprior to the employee’s 60-day election \nperiod described above that he or she can \nmake or change salary reduction elections \nand select the financial institution that will \nserve as the trustee, custodian, or \n*This is the amount for 2012. For later years, the limit may be increased for cost-of-living adjustments. The IRS announces the increase, if any, \nin a news release, in the Internal Revenue Bulletin, and on the IRS’s website at IRS.gov. \n",
"Form 5304-SIMPLE (Rev. 3-2012) \nPage 6 \nissuer of the employee’s SIMPLE IRA. In \nthis notification, you must indicate \nwhether you will provide: \n1. A matching contribution equal to \nyour employees’ salary reduction \ncontributions up to a limit of 3% of their \ncompensation; \n2. A matching contribution equal to \nyour employees’ salary reduction \ncontributions subject to a percentage \nlimit that is between 1 and 3% of their \ncompensation; or \n3. A nonelective contribution equal to \n2% of your employees’ compensation. \nYou can use the Model Notification to \nEligible Employees earlier to satisfy \nthese employee notification \nrequirements for this SIMPLE IRA plan. A \nSummary Description must also be \nprovided to eligible employees at this \ntime. This summary description \nrequirement may be satisfied by \nproviding a completed copy of pages 1 \nand 2 of Form 5304-SIMPLE (including \nthe information described in \nArticle VI—Procedures for Withdrawals). \nIf you fail to provide the employee \nnotification (including the summary \ndescription) described above, you will be \nliable for a penalty of $50 per day until \nthe notification is provided. If you can \nshow that the failure was due to \nreasonable cause, the penalty will not be \nimposed. \nIf the financial institution’s name, \naddress, or withdrawal procedures are \nnot available at the time the employee \nmust be given the summary description, \nyou must provide the summary \ndescription without this information. In \nthat case, you will have reasonable \ncause for not including this information \nin the summary description, but only if \nyou ensure that it is provided to the \nemployee as soon as administratively \nfeasible. \nReporting Requirements \nYou are not required to file any annual \ninformation returns for your SIMPLE IRA \nplan, such as Form 5500, Annual \nReturn/Report of Employee Benefit Plan, \nor Form 5500-EZ, Annual Return of \nOne-Participant (Owners and Their \nSpouses) Retirement Plan. However, you \nmust report to the IRS which eligible \nemployees are active participants in the \nSIMPLE IRA plan and the amount of \nyour employees’ salary reduction \ncontributions to the SIMPLE IRA plan on \nForm W-2. These contributions are \nsubject to social security, Medicare, \nrailroad retirement, and federal \nunemployment tax. \nDeducting Contributions \nContributions to this SIMPLE IRA plan \nare deductible in your tax year \ncontaining the end of the calendar year \nfor which the contributions are made. \nContributions will be treated as made \nfor a particular tax year if they are made \nfor that year and are made by the due \ndate (including extensions) of your \nincome tax return for that year. \nSummary Description \nEach year the SIMPLE IRA plan is in \neffect, the financial institution for the \nSIMPLE IRA of each eligible employee \nmust provide the employer the \ninformation described in section \n408(l)(2)(B). This requirement may be \nsatisfied by providing the employer a \ncurrent copy of Form 5304-SIMPLE \n(including instructions) together with the \nfinancial institution’s procedures for \nwithdrawals from SIMPLE IRAs \nestablished at that financial institution, \nincluding the financial institution’s name \nand address. The summary description \nmust be received by the employer in \nsufficient time to comply with the \nEmployee Notification requirements \nearlier. \nThere is a penalty of $50 per day \nimposed on the financial institution for \neach failure to provide the summary \ndescription described above. However, if \nthe failure was due to reasonable cause, \nthe penalty will not be imposed. \nPaperwork Reduction Act Notice. You \nare not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103. \nThe time needed to complete this \nform will vary depending on individual \ncircumstances. The estimated average \ntime is: \nRecordkeeping .\n.\n.\n. 3 hr., 38 min.\nLearning about the \nlaw or the form .\n.\n.\n. 2 hr., 26 min.\nPreparing the form \n.\n.\n.\n. 47 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear \nfrom you. You can write to the Internal \nRevenue Service, Tax Products \nCoordinating Committee, \nSE:W:CAR:MP:T:M:S, 1111 Constitution \nAve. NW, IR-6526, Washington, DC \n20224. Do not send this form to this \naddress. Instead, keep it with your \nrecords. \n"
] |
f8851.pdf
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0207 Form 8851 (PDF)
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https://www.irs.gov/pub/irs-pdf/f8851.pdf
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[
"OMB No. 1545-1743\n \nForm\n \n8851\n \nDepartment of the Treasury\nInternal Revenue Service\n \nThis report is for the period January 1 through:\n \na\n \nb\n \nTotal number of\nArcher MSAs (see\ninstructions)\n©\n \nCat. No. 22932F\n \nSummary of Archer MSAs\n \nForm 8851 (Rev. 2-2007)\n \nTrustee’s or custodian’s name\n \nNumber, street, and room or suite no.\n \nCity, state, and ZIP code\n \nEmployer identification number\n \n© For Paperwork Reduction Act Notice, see back of form.\n \nTelephone number\n \nc\n \nTotal number of previously\nuninsured account holders\n(see instructions)\n©\n \n(\n)\n \nd\n \nTotal number of excludable\naccount \nholders \n(see\ninstructions)\n©\n \nName of Account Holder\n(Last name, first name, and middle initial)\n \nSocial Security Number\n \nCheck if\nPreviously\nUninsured\n \n1\n \n2\n \n3\n \n4\n \n5\n \n6\n \n7\n \n8\n \n9\n \n10\n \n11\n \n12\n \n13\n \n14\n \n15\n \n16\n \n17\n \n18\n \n19\n \n20\n \nCheck if\nExcludable\n \nPage 1 of\n \n(Rev. February 2007)\n \nJune 30, 2005\n \nJune 30, 2006\n \nCaution: A separate Form 8851 must be filed for each reporting period.\n \n",
"Page 2\n \nForm 8851 (Rev. 2-2007)\n \nPaperwork Reduction Act Notice. We ask for the information on this\nform to carry out the Internal Revenue laws of the United States. You are\nrequired to give us the information. Section 220(j) requires Archer MSA\ntrustees or custodians to report certain information.\n You are not required to provide the information requested on a form\nthat is subject to the Paperwork Reduction Act unless the form displays a\nvalid OMB control number. Books or records relating to a form or its\ninstructions must be retained as long as their contents may become\nmaterial in the administration of any Internal Revenue law. Generally, tax\nreturns and return information are confidential, as required by section\n6103.\n The time needed to complete and file this form will vary depending on\nindividual circumstances. The estimated average time is:\n \nRecordkeeping\n3 hr., 35 min.\n \nLearning about the law or the form\n6 min.\n \nPreparing, copying, assembling, and\nsending the form to the IRS \n9 min.\n \nIf you have comments concerning the accuracy of these time estimates\nor suggestions for making this form simpler, we would be happy to hear\nfrom you. You can write to Internal Revenue Service, Tax Products\nCoordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution\nAvenue, NW, IR-6406, Washington, D.C. 20224. Do not send the form to\nthis address. Instead, see Where To File above.\n \nGeneral Instructions\n \nPurpose of Form\n \nUse this form to report the total number of Archer MSAs you established,\nthe total number of previously uninsured account holders, the total\nnumber of excludable account holders, and the names and social\nsecurity numbers (SSNs) of account holders. The report will be used to\nfurnish information about Archer MSAs to Congress and to determine\nwhen the maximum number of Archer MSAs allowed by law (750,000,\nexcluding previously uninsured account holders) is reached.\n \nWho Must File\n \nFile Form 8851 if you are the trustee or custodian of an Archer MSA. A\ntrustee or custodian may be a bank or similar financial institution, an\ninsurance company, or any other person approved by the IRS as a\ntrustee or custodian of an individual retirement arrangement (IRA).\n \nWhen To File\n \nWhere To File\n \nSend Form 8851 to:\n \nHow To File\n \nIf you are required to report more than 250 or more Archer MSAs, you\nmust file electronically. If you are required to report fewer than 250\nArcher MSAs, you may file on paper, but you are strongly encouraged to\nfile electronically. See Announcement 2007-15 which is available in\nInternal Revenue Bulletin 2007-8 at www.irs.gov/pub/irs-irbs/irb07-08.pdf.\nFor information on filing electronically, call toll-free at 1-866-455-7438. If\nyou file electronically, you must complete the trustee’s or custodian’s\ninformation on Form 8851 (above line a) and transmit it to the IRS or fax\nit to 304-264-5602.\n \nDefinitions\n \nPreviously uninsured account holder. An account holder is considered\nto be previously uninsured if the account holder’s coverage under a high\ndeductible health plan did not begin before July 1, 1996, and\n \nSpecific Instructions\n \nBox c. Enter the total number of previously uninsured Archer MSA\nholders. See Previously uninsured account holder above.\n \nLines 1–20. Enter each Archer MSA holder’s name and SSN. If the\naccount holder is either previously uninsured or excludable, check the\nappropriate box. Do not check both boxes for one account holder. Attach\nadditional sheets if necessary.\n \nBox d. Enter the total number of excludable Archer MSA holders. See\nExcludable account holder above. An Archer MSA holder cannot be both\npreviously uninsured and excludable. If you counted an Archer MSA\nholder in box c, do not count that holder in box d.\n \nHigh deductible health plan. A high deductible health plan for 2005 is a\nhealth plan—\n 1. For self-only coverage that has an annual deductible between\n$1,750 and $2,650 or, for family coverage, between $3,500 and $5,250.\n 2. The annual out-of-pocket expenses required to be paid under the\nplan (other than for premiums) for covered benefits does not exceed—\n a. $3,500 for self-only coverage and\n \nb. $6,450 for family coverage.\n \nArcher MSA. An Archer MSA is a trust created or organized in the United\nStates as a medical savings account exclusively for the purpose of\npaying the qualified medical expenses of the account holder or the\naccount holder’s spouse or dependent, in conjunction with a high\ndeductible health plan.\n \n1. Insurance, if substantially all the coverage provided under such\ninsurance relates to:\n a. Liabilities incurred under workers’ compensation laws,\n \n4. Coverage (whether through insurance or otherwise) for accidents,\ndisability, dental care, vision care, or long-term care.\n \n3. Insurance paying a fixed amount per day (or other period) of\nhospitalization.\n \nc. Liabilities relating to ownership or use of property.\n \n2. Insurance for a specified disease or illness.\n \nb. Tort liabilities, or\n \nBox b. Enter the total number of Archer MSAs you established during the\nperiod covered by this Form 8851. This includes all Archer MSAs opened,\neven those for previously uninsured or excludable account holders.\n \nAn account holder is considered previously uninsured even if the\naccount holder had any health plan coverage listed below.\n \nExcludable account holder. A married account holder is considered an\nexcludable account holder if all three of the following apply.\n \nIf you simultaneously open an Archer MSA for a husband and an\nArcher MSA for his wife and neither is considered previously uninsured,\ntreat either the husband or the wife, but not both, as an excludable\naccount holder.\n \nFor each reporting period, file a separate Form 8851 by March 20, 2007,\nfor Archer MSAs established:\n \nSection references are to the Internal Revenue Code.\n \n●Do not report any Archer MSA established by a rollover from another\nArcher MSA.\n \n●Do not report any Archer MSA established in the reporting period for\nthe prior year.\n \n●For self-only coverage, the account holder had no health plan\ncoverage at any time during the 6-month period before coverage under\nthe high deductible health plan began or\n \n●For family coverage, both the account holder and the account holder’s\nspouse had no health plan coverage at any time during the 6-month\nperiod before coverage under the high deductible health plan began.\n \n1. The account holder is not considered previously uninsured.\n \n2. The account holder opens an Archer MSA.\n \n3. The account holder’s spouse has or had an Archer MSA and was\nnot considered previously uninsured.\n \nIRS-Enterprise Computing Center—Martinsburg\nInformation Reporting Program\nAttn: 8851 Coordinator\n240 Murall Drive\nKearneysville, WV 25430\n \nWhat’s New\n \nThe Tax Relief and Healthcare Act of 2006 requires trustees/custodians\nto file Form 8851. See When To File below.\n \n●Do not include Medicare Advantage MSAs.\n \n●Do not report any Archer MSA that was established after June 30 of\nthe reporting period.\n \n \nIf an account holder has family coverage and either the account holder\nor the account holder’s spouse was insured at any time during the\n6-month period before coverage under the high deductible health plan\nbegan or the coverage began before July 1, 1996, the account holder is\nnot considered previously uninsured.\n \n●For 2005, from January 1, 2005, through June 30, 2005, and\n \n●For 2006, from January 1, 2006, through June 30, 2006.\n \nA high deductible health plan for 2006 is a health plan—\n 1. For self-only coverage that has an annual deductible between\n$1,800 and $2,700 or, for family coverage, between $3,650 and $5,450.\n 2. The annual out-of-pocket expenses required to be paid under the\nplan (other than for premiums) for covered benefits does not exceed—\n a. $3,650 for self-only coverage and\n \nb. $6,650 for family coverage.\n \n"
] |
f13751.pdf
|
1005 Form 13751 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f13751.pdf
|
[
" Date (mmddyyyy)\nCatalog No. 47541C\nForm 13751 (10-2005)\nwww.irs.gov\nSignature of Taxpayer\n Date (mmddyyyy)\nThe undersigned taxpayer(s), in\naccordance with Internal Revenue Code\nsection 6224(b), waive(s) the right to\nrequest settlement terms with respect to\npartnership items (and partnership-level\ndeterminations of penalties, additions to\ntax and additional amounts that relate to\npartnership items) for the above\npartnership taxable year(s) consistent with\nsettlement agreements entered into with\nany other partner with respect to the\nabove taxable year(s).\n1. Name and address (Street, City, State, ZIP code)\n 3. Name and address (Street, City, State, ZIP code)\nTaxpayer\n Partnership\n2. Taxpayer Identification Number (EIN or SSN)\n5. Tax year(s) ended\n 4. Taxpayer Identification Number (EIN or SSN)\nSignature of Taxpayer\nDepartment of the Treasury — Internal Revenue Service\nWaiver of Right to Consistent Agreement of Partnership Items\nand Partnership-Level Determinations as to Penalties,\nAdditions to Tax, and Additional Amounts\nOMB No. 1545-1969\nForm 13751\n(October 2005)\n"
] |
f13750.pdf
|
1005 Form 13750 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f13750.pdf
|
[
"Settlement Initiative Transactions Elected by Taxpayer\n(For each box checked below, complete a separate Form 13750, Schedule A and attach it to your election)\n10. Have you received a Statutory Notice of Deficiency\n11. Has the TEFRA Partnership received a Notice of Final Partnership Administrative Adjustment\n12. Do you have a Power of Attorney (If Yes, attach a copy to this election)\n13. Have you filed an amended return(s) for any of the years in which you engaged in\n this transaction(s) (If Yes, attach a copy or copies to this election)\nDepartment of the Treasury — Internal Revenue Service\nElection to Participate in Announcement 2005-80\nSettlement Initiative\nYou must provide all the information required under this Election by January 23, 2006 (or as otherwise\nstipulated in subsequent requests from the Service for additional information) to be eligible for the settlement.\nTaxpayer Data\nSection I\nI elect to participate in the settlement initiative as described in Announcement 2005-80 and as contained in Internal\nRevenue Bulletin 2005-46 dated November 14, 2005.\n1. Taxpayer name(s) (Include name of spouse if joint return)\n 2. Taxpayer(s) Identification\n Number (EIN or SSN)\n6. Are you currently under examination or in Appeals\n 7. Are/were you (or your spouse) a partner in a TEFRA partnership\n that was a party to the arrangement(s) identified in Section II\nYes\nNo (Please provide copies of all relevant tax\n returns with your election submission)\nYes (Please complete items 8a and 8b)\nNo\nNo\nNo\nYes\nNo\nSection II\nCatalog No. 47521K\nForm 13750 (10-2005)\nwww.irs.gov\nNote\n3. Address (Street, City, State, ZIP code)\n 4. Telephone number\n( )\nYes (Complete items 9a & 9b and Section III)\n8a. Name and address (Street, City, State, ZIP Code) of\n IRS contact for your current examination or Appeals\n matter (If applicable)\n 9a. Name and address (Street, City, State, ZIP Code) of\n IRS contact for the TEFRA Partnership examination\n or Appeals matter (If applicable)\nNotice 2002-21 (20% penalty)\nNotice 2001-16 (20% penalty)\nNotice 2003-55 (10% or 20% penalty)\nNotice 2003-54 (10% penalty)\nNotice 2003-81 (10% penalty)\nNotice 99-59 (10% penalty)\nRevenue Ruling 2004-98 (5% penalty)\nRevenue Ruling 2004-20 & 2004-21 (5% penalty)\nNotice 2004-8 (5% penalty)\nRevenue Ruling 2004-4 (5% penalty)\nYes\nNo\nYes\nNotice 2003-77 (5% penalty)\nNotice 2003-24 (5% penalty)\nRevenue Ruling 2003-6 (5% penalty)\nRevenue Ruling 2002-3 & 2002-80 (5% penalty)\nNotice 2000-60 (5% penalty)\nRevenue Ruling 2000-12 (5% penalty)\nNotice 95-34 (5% penalty)\nTreasury Regulation § 1.643(a)-8 (5% penalty)\nNotice 2004-41 (5% penalty)\nNotice 2004-7 (5% penalty\nManagement S Corporation ESOP Transactions (5% penalty)\nOMB No. 1545-1970\nForm 13750\n(October 2005)\n 5. FAX number\n( )\n8b. Telephone number of IRS contact\n( )\n 9b. Telephone number of IRS TEFRA contact\n( )\n",
"2. I obtained a written tax opinion by an independent tax advisor (If box is checked, please complete a separate\n Form 13750, Schedule B for each issue to which the opinion applies and attach it to your election).\n1. I filed a disclosure under Announcement 2002-2\n Under penalties of perjury, I declare that I have examined these statements, accompanying\n schedules, and attachments, and to the best of my knowledge and belief, they are true, correct,\n and complete.\nPenalties\nTaxpayer\nAttestation\nInstructions\nSection IV\n Signature of Taxpayer\n Date\nI may qualify for a 0% penalty under IRC § 6662 for the following reasons (Check all that apply)\nIneligible Taxpayer Special Request for Inclusion\nSection III\nI am a promoter as outlined in Section 2, paragraph 1 of the Announcement\nI am ineligible to participate in the Announcement 2005-80 settlement initiative because – (Check all that apply)\nI am a person related to a promoter as outlined in Section 2, paragraph 2 of the Announcement\nI am a TEFRA partner or promoter as outlined in Section 2, paragraph 3 of the Announcement\nDespite my ineligibility, I request that the Service permit settlement under this initiative for the following reason(s)\n•\nSend your completed Form 13750 and all required\nattachments to:\n•\nIf you are under examination (or in Appeals) or if any\nTEFRA partnership in which you are a partner is under\nexamination (or in Appeals), please send a copy of this\nElection to the IRS examiner (or IRS Appeals Officer).\nPrivacy Act Statement\nPage 2 of 4\n Signature of Taxpayer\n Date\nCatalog No. 47521K\nForm 13750 (10-2005)\nwww.irs.gov\nThe Privacy Act of 1974 says that when we ask you for information, we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be\nused. We must also tell you what could happen if you do not provide it and whether or not you must respond under the law.\nThis notice applies to tax returns and any papers filed with them. It also applies to any questions we need to ask you so we can complete, correct, or process your return;\nfigure your tax; and collect tax, interest, or penalties.\nOur legal right to ask for information is found in Internal Revenue Code sections 6001, 6011, and 6012(a) and their regulations. They say that you must file a return or\nstatement with us for any tax you are liable for. Your response is mandatory under these sections.\nCode section 6109 and its regulations say that you must show your social security number, employer identification number or individual taxpayer identification number on\nwhat you file. Section 6109 also requires return preparers to provide their identifying numbers on the return. You must also fill in all parts of the tax form that apply to you. This\nis so we know who you are and can process your return and papers.\nWe ask for tax return information to carry out the U.S. tax laws. We need it to figure and collect the right amount of tax. We may give the information to the Department of\nJustice and to other federal agencies, as provided by law. We may also give it to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out\ntheir tax laws. And we may give it to certain foreign governments under tax treaties they have with the United States. We may also disclose this information to federal and\nstate agencies to enforce federal non-tax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.\nIf you do not file a return, do not give us the information we ask for, or provide fraudulent information, the law says that we may have to charge you penalties and, in certain\ncases, subject you to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on your tax return. This could\nmake your tax higher or delay any refund. Interest may also be charged.\nINTERNAL REVENUE SERVICE\nAttn: Announcement 2005-80\nMS1505\n24000 Avila Road\nLaguna Niguel, CA 92677\n• For additional information, please refer to the IRS website\nat www.irs.gov. A link to Announcement 2005-80 will be\ndisplayed on the main page.\n",
"(If additional space is required, please include information on a separate attachment to this schedule)\n2. Enter the applicable Tax Shelter Registration (or Material Advisor) number (if registered)\n6. Are your tax matters with respect to this elected transaction currently in litigation\n7. Has the Service informed you it has designated (or is considering designation\n of) your transaction for litigation\n8. Are you currently a party to any bankruptcy proceeding\nSchedule A\nTransaction Costs paid to\n(If additional space is required, please include information on a separate attachment to this schedule)\nDetails of Settlement Initiative Transactions Elected by Taxpayer\n(A separate Schedule A must by submitted for each transaction checked in Section II of Form 13750)\nIndicate the notice, ruling or other transaction description for the box checked in Section II to which this Schedule A applies\n1. Please provide a detailed description of your particular transaction, including a description of the relevant tax benefits\n (Including, but not limited to income deferrals, deductions, credits, exclusions, and basis adjustments)\n(If additional space is required, please include information on a separate attachment to this schedule)\n3. Transaction details\n4. Transaction costs (i.e. fees and other amounts paid to promoters, attorneys, accountants, appraisers, or others to plan and carry\n out the transaction)\n5. Other parties to the transaction (including but not limited to the names of employees who are affected by an employer's transactions)\n(If additional space is required, please include information on a separate attachment to this schedule)\nYes\nNo\nNo\nYes\nNo\nYes\nPage 3 of 4\nTax Years\nInvolved\nName\nBusiness\nAddress\nRelationship\nAmount(s)\nPaid\nCatalog No. 47521K\nForm 13750 (10-2005)\nwww.irs.gov\nTax Years\nInvolved\nType of Tax\n(income, excise,\nemployment, etc.)\nAmount of Tax\nat Issue\nAmount of Tax Benefits\nClaimed on Tax Return\nLine Item Where\nBenefit Claimed\nDate Tax\nReturn Filed\nParty Name\nEIN/SSN\nAddress\nDaytime Phone Number\n",
"11. Were the advisor's fees contingent upon the intended tax benefits\n (If No, please describe the fee arrangement in item 13)\n12. To your knowledge, did the advisor issue similar tax opinions regarding the\n transaction to other taxpayers\n1. Did you receive a written tax opinion. If Yes, include a copy with your election\n (Note: If you received a written opinion, failure to include a copy will disqualify you\n from consideration for relief under this section)\n2. Did you receive the written tax opinion before filing the affected tax return(s)\n3. Did you implement the transaction as described in the opinion. If No, complete item 4\n4. Describe how you implemented the transaction differently from the description in the opinion received\n5. Was an independent written appraisal obtained to support the written tax opinion\n (If Yes, include a copy with your election)\nTaxpayer – Tax Advisor Relationship Matters\n6. Was a tax advisor recommended by a promoter of the transaction\n7. Who recommended the tax advisor\n8. Did you have a retainer or other agreement with the tax advisor setting forth\n the terms of engagement. (If Yes, include a copy with your election.)\n9. Who paid the advisor's fees\n10. How much were the advisor's fees (by year)\nIndicate the notice, ruling or other transaction description for the box checked in Section II to which this Schedule B applies\nTax Opinion Matters\nYes\nNo\nNo\nYes\nYes\nNo\nYes\nNo\nYes\nNo\nNo\nYes\nI did\nYes\nNo\nDon't know\nYes\nNo\n13. Additional information\nPage 4 of 4\nPaperwork Reduction Act Notice: We ask for the information on this form to carry out the internal revenue laws of the United States. We need it to\ninsure that taxpayers are complying with these laws and to allow us to figure and collect the right amount of tax.\nYou are required to give us the information if you are applying for a reward.\nYou are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays\na valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in\nthe administration of any internal revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103.\nThe time needed to complete this form will vary depending on individual circumstances. The estimated average time is 300 minutes. If you have\ncomments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can\nemail us at *[email protected] (please type \"Forms Comment\" on the subject line) or write to the Internal Revenue Service, Tax Forms Coordinating\nCommittee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6406, Washington, DC 20224.\nSchedule B\nDetails of Tax Advice\n(A separate Schedule B must by submitted for each transaction checked in Section II of Form 13750, where a\nwritten tax opinion for that transaction was obtained, as indicated in Section IV, Item 2 of Form 13750)\nCatalog No. 47521K\nForm 13750 (10-2005)\nwww.irs.gov\nAnother individual (Please provide individuals name)\n"
] |
f13976.pdf
|
0408 Form 13976 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f13976.pdf
|
[
" \n \n \n \n \n \nDepartment of the Treasury — Internal Revenue Service \nForm 13976 \n(April 2008) \nOMB No. 1545-1686 \nItemized Statement Component of Advisee List \nSection I: Material Advisor Information \nName (Last/Entity) \nFirst Name \nTaxpayer Identification Number (TIN) \nStreet Address \nCity \nState \nZip \nTelephone Number \nPerson to Contact \nSection II: Reportable Transaction Information \nName of Reportable Transaction \nReportable Transaction # \nType(s) of Reportable Transaction \nPublished Guidance # (TOI or Listed Transactions) \nSection III: Other Material Advisors to the Reportable Transaction \nStreet Address \nCity \nState \nZip \n1) \nName (Last/Entity) \nFirst Name \nTaxpayer Identification Number (TIN) \nSigned Designation Agreement: \nYes \nNo \nStreet Address \nCity \nState \nZip \n2) \nName (Last/Entity) \nFirst Name \nTaxpayer Identification Number (TIN) \nSigned Designation Agreement: \nYes \nNo \nStreet Address \nCity \nState \nZip \n3) \nName (Last/Entity) \nFirst Name \nTaxpayer Identification Number (TIN) \nSigned Designation Agreement: \nYes \nNo \nSection IV: Advisee Information and Summary or Schedule of Tax Treatment \n1) \nName (Last/Entity) \nFirst Name \nTaxpayer Identification Number (TIN) \nStreet Address \nCity \nState \nZip \nDate Entered into Transaction \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \nCatalog Number 51488Y \nwww.irs.gov \nForm 13976 (Rev. 04-2008) \n",
" \n \n \nPage 2 of 6 \nSection IV: Advisee Information and Summary or Schedule of Tax Treatment (Continued) \nName (Last/Entity)\n2) \nStreet Address \nFirst Name \nCity \nDate Entered into Transaction \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \nName (Last/Entity)\n3) \nStreet Address \nDate Entered into Transaction \nFirst Name \nCity \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \nName (Last/Entity)\n4) \nStreet Address \nDate Entered into Transaction \nFirst Name \nCity \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \n5) \nName (Last/Entity) \nStreet Address \nFirst Name \nCity \nDate Entered into Transaction \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \nTaxpayer Identification Number (TIN) \nState \nZip \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \nTaxpayer Identification Number (TIN) \nState \nZip \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \nTaxpayer Identification Number (TIN) \nState \nZip \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \nTaxpayer Identification Number (TIN) \nState \nZip \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \nCatalog Number 51488Y \nwww.irs.gov \nForm 13976 (Rev. 04-2008) \n",
"Page 3 of 6 \nSection IV: Advisee Information and Summary or Schedule of Tax Treatment (Continued) \n6) \nName (Last/Entity) \nFirst Name \nTaxpayer Identification Number (TIN) \nStreet Address \nCity \nState \nZip \nDate Entered into Transaction \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \n7) \nName (Last/Entity) \nFirst Name \nTaxpayer Identification Number (TIN) \nStreet Address \nCity \nState \nZip \nDate Entered into Transaction \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \n8) \nName (Last/Entity) \nFirst Name \nTaxpayer Identification Number (TIN) \nStreet Address \nCity \nState \nZip \nDate Entered into Transaction \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \n9) \nName (Last/Entity) \nFirst Name \nTaxpayer Identification Number (TIN) \nStreet Address \nCity \nState \nZip \nDate Entered into Transaction \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \nCatalog Number 51488Y \nwww.irs.gov \nForm 13976 (Rev. 04-2008) \n",
"Page 4 of 6 \nSection IV: Advisee Information and Summary or Schedule of Tax Treatment (Continued) \n10) \nName (Last/Entity) \nFirst Name\nTaxpayer Identification Number (TIN)\nStreet Address \nCity \nState \nZip \nDate Entered into Transaction \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \n11) \nName (Last/Entity) \nFirst Name \nTaxpayer Identification Number (TIN) \nStreet Address \nCity \nState \nZip \nDate Entered into Transaction \nAmount Invested \nSummary or Schedule of the Tax Treatment that Advisee is Expected or \nIntended to Derive from Participation in Reportable Transaction \nAssociated Documents, such as Exhibit \nand/or Bates Numbers (Optional) \nPrivacy Act Notice and Paperwork Reduction Act Notice \nWe ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to ensure \nthat you are complying with these laws. Our authority to ask for this information is Internal Revenue Code sections 6112 \nand 6708 and their regulations, which require you to furnish this information to us within 20 business days after we \nrequest it from you in writing. Section 6109 requires that you provide your identifying number on what you file; this is so \nthat we can properly process your filed documents. Use of this form is optional, but providing the information requested on \nthis form is mandatory. We may disclose this information to the Department of Justice for civil and criminal litigation, and \nto other federal agencies as provided by law. We may give it to cities, states, the District of Columbia, and U.S. \ncommonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under \na tax treaty, to federal and state agencies to enforce federal nontax criminal law, or to federal law enforcement and \nintelligence agencies to combat terrorism. Failure to maintain and furnish this information as required, or providing false or \nincomplete information, may subject you to penalties. \nThe collection of information referenced in this form have been previously reviewed and approved by the Office of \nManagement and Budget (OMB) as part of the promulgation of § 6112 in accordance with the Paperwork Reduction Act \n(44 U.S.C. 3507) under control number 1545-1686. Material Advisors are required to maintain this information. If \nrequested, Material Advisors are required to provide this information to the Internal Revenue Service. The revenue \nprocedure merely provides a format for material advisors to use in complying with the requirements of § 6112. This form is \nnot required. \nAn agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the \ncollection of information displays a valid OMB control number. Books or records relating to a collection of information must \nbe retained as long as their contents may become material in the administration of any internal revenue law. Generally, \ntax returns and return information are confidential, as required by § 6103. The estimated annual burden per recordkeeper \nfor this collection of information is 100 hours and the estimated number of recordkeepers is 500. \nCatalog Number 51488Y \nwww.irs.gov \nForm 13976 (Rev. 04-2008) \n",
"Page 5 of 6 \nGeneral Instructions \nPurpose of the Form \nNote. The use of this Form (or a similar form) is voluntary. \nThe use of this Form is not required in order to comply with \nsection 6112. Bullet\nAs per Regulations section 301.6112-1(b)(1) and Rev. \nProc. 2008-20, this Form provides material advisors a \nformat for preparing and maintaining the itemized \nstatement component of the list with respect to a \nreportable transaction. This Form contains space for all \nof the elements required by Regulations section \n301.6112-1(b)(3)(i), as revised on August 3, 2007. \nMaterial advisors may use this Form as a template for \ncreating a similar form, including a spreadsheet, on a \nsoftware program used by the material advisor. Bullet\nIf a material advisor is required to maintain a list under a \nprior version of the regulations, this Form may be \nmodified or a similar form containing all the information \nrequired under the prior version of the regulations may \nbe created and used. Bullet \nUse of the Form Bullet \nMaterial advisors may use this Form (or a similar form) \nand provide this Form (or a similar form), along with a \ndescription of the transaction and copies of documents \nrequired under Regulations section 301.6112-1(b)(3)(ii) \nand (iii), respectively, when timely furnishing the list in \nresponse to a written request for the list. \nSpecific Instructions \nHow to Complete the Form \nIn order to be considered complete, this Form (or a similar \nform) must be completed in its entirety. To be considered \ncomplete, the information provided on this Form (or similar \nform) must include a summary or schedule of the tax treatment \nthat the advisee is intended or expected to derive from \nparticipation in the reportable transaction. A statement that \ninformation will be provided upon request is not considered a \ncomplete Form. If the list is being maintained under a prior \nversion of Regulations section 301.6112-1, the Form must \ncontain all of the information required under the prior version in \norder to be complete. \nIf the information required exceeds the space provided, \ncomplete as much information as possible in the available \nspace and attach the remaining information on additional \nsheets. The additional sheets must be in the same order as \nthe lines to which they correspond and should be clearly \nlabeled to identify the Section of the Form to which they \ncorrespond. You must include your name and identifying \nnumber at the top of each additional sheet. \nSection I - Material Advisor Information \nIndividuals. If the material advisor is an individual, enter the \nlast name and first name, the complete address, the phone \nnumber, and the social security number of the material advisor. \nEntities. If the material advisor is an entity, enter the full name \nof the entity as shown on its income tax return, the complete \naddress, the employer identification number, and the name of \na contact person along with a contact telephone number. \nSection II - Reportable Transaction Information \nName of Reportable Transaction. Enter the name, if any, by \nwhich the transaction is known or commonly referred to by \neither the material advisor or published guidance. If no name \nexists, leave blank. Do not report more than one type of \nreportable transaction on this Form unless the transactions are \nthe same or substantially similar. \nType of Reportable Transaction. Enter the type of \nreportable transaction that is being reported. The types of \nreportable transactions are: listed transactions, confidential \ntransactions, transactions with contractual protection, loss \ntransactions, and transactions of interest. See Regulations \nsections 1.6011-4(b)(2)-(6) for the descriptions of the \nreportable transactions. Prior reportable transactions include \ntransactions with a significant book-tax difference and \ntransactions with a brief asset holding period. \nReportable Transaction Number. If you disclosed the \ntransaction as a reportable transaction under section 6111, \nenter the reportable transaction number issued to you. \nPublished Guidance Number. If the transaction is a listed \ntransaction or transaction of interest, enter the notice, revenue \nruling, regulation, announcement, or other published guidance \nthat identified the transaction as a listed transaction or \ntransaction of interest (For example, Notice 2003-81, 2003-51 \nI.R.B. 1 modified and supplemented by Notice 2007-71, \n2007-35 I.R.B. 472.). For listed transactions, identify the \nguidance as shown in Notice 2004-67, 2004-50 I.R.B. 967 or \nlater IRS guidance. \nSection III - Other Material Advisors to the \nReportable Transaction \nEnter the names of other material advisors to the transaction, if \nknown. Use more than one page if necessary. \nIndividuals. If any other material advisor is an individual, \nenter the last name and first name, the complete address, and \nthe social security number (if known) of the material advisor. \nIndicate with a \"yes\" or \"no\" whether the other material advisor \nis a party to a designation agreement with respect to the \ntransaction. \nEntities. If any other material advisor is an entity, enter the \nfull name of the entity as shown on its income tax return, the \nemployer identification number (if known), and the complete \naddress. Indicate with a \"yes\" or \"no\" whether the other \nmaterial advisor is a party to a designation agreement with \nrespect to the transaction. \nCaution: The designation of one material advisor to disclose \nthe transaction does not relieve you from the requirements of \nRegulations section 301.6112-1 if the IRS is unable to obtain \nthe list from the designated material advisor, the designated \nmaterial advisor did not maintain a list, or the list maintained by \nthe designated material advisor is incomplete. \nCatalog Number 51488Y \nwww.irs.gov \nForm 13976 (Rev. 04-2008) \n",
"Page 6 of 6 \nSection IV - Advisee Information and Summary or \nSchedule of Tax Treatment \nProvide the following information for each person or entity for \nwhich you acted in your capacity as a material advisor with \nrespect to the reportable transaction described on this Form \n(or similar form). Use more than one page if necessary. \nIndividuals. If the advisee is an individual, enter the last \nname and first name, the complete address, the social security \nnumber, the date the person entered into the transaction (if \nknown), and the amount of money the person invested in the \nreportable transaction (if known). \nEntities. If the advisee is an entity, enter the full name of the \nentity as shown on its income tax return, the complete \naddress, the employer identification number, the date the \nentity entered into the transaction (if known), and the amount \nof money the entity invested in the reportable transaction (if \nknown). \nSummary or Schedule of the Tax Treatment that Advisee \nis Expected or Intended to Derive From Participation in \nReportable Transaction. Enter a summary or a schedule of \nthe tax treatment that each advisee is expected or intended to \nderive from participation in each reportable transaction. \nThe tax treatment that an advisee is intended to derive is the \npurported or claimed Federal tax treatment of the transaction. \nIf the information required exceeds the space provided, follow \nthe procedures under How to Complete the Form. \nAssociated Documents. This column is optional. If there are \nany documents or exhibits associated with the advisee for the \nreportable transaction described on this Form (or similar form) \nthat are labeled, the Bates numbers or other information \nidentifying the associated documents may be entered in this \ncolumn. \nCatalog Number 51488Y \nwww.irs.gov \nForm 13976 (Rev. 04-2008) \n"
] |
fss16.pdf
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0410 Form SS-16 (PDF)
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https://www.irs.gov/pub/irs-pdf/fss16.pdf
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[
"Certificate of Election of Coverage\n \nSS-16\n \nForm\n \nSend Copies A, B,\nand C to the\nappropriate IRS\naddress below.\n \n(Rev. April 2010)\n \nUnder the Federal Insurance Contributions Act\n \nDepartment of the Treasury\nInternal Revenue Service\n \n(For use by religious orders whose members are required to take a vow of poverty)\n \nFull name of religious order (or autonomous subdivision of religious order)\n \nEmployer identification number\n \nAddress (include number, street, apt., or suite no.)\n \nEffective date (mm/dd/yyyy)\n(See instructions below.)\n \nCity, town or post office, state, and ZIP code (If you have a foreign address, see instructions below.)\n \nType or print\n \nUnder penalties of perjury, I certify that the religious order named above irrevocably elects social security and Medicare coverage for services performed by all our\ncurrent and future members in exercising their required duties (which shall be considered services performed as employees of the religious order) and that our\nmembers are required to take a vow of poverty. Each member’s wages, on which we shall pay the social security and Medicare taxes imposed on employees and\nemployers, will be determined as provided in section 3121(i)(4) of the Internal Revenue Code.\n \nSign\nhere\n \n©\n \n(Date)\n \n(Title)\n \n(Signature of authorized official)\n \nCopy A—To be retained by Internal Revenue Service\n \nFile in triplicate with Internal Revenue Service\n \n \n \n \nCat. No. 16202C\n \n(Telephone number)\n \n(Print or type name of authorized official)\n \n \n \nPurpose of Form\n \nEffect of Election\n \nEffective Date\n \n●The calendar quarter in which the certificate is\nfiled,\n \n●The calendar quarter after the quarter in which\nthe certificate is filed, or\n \n● \nAny one of the 20 calendar quarters before the\nquarter in which the certificate is filed.\n \nRetroactive Coverage\n \nPaying taxes for retroactive coverage. When\ncoverage is made retroactive to cover one or more\ncalendar quarters before the quarter in which the\ncertificate is filed, the religious order must report\nand pay the total employer and employee social\nsecurity and Medicare taxes for these quarters. File\nForm 941 or 941-X, as appropriate, for each quarter.\nFor details, see Which Form To File on Copy B or D.\n \nDefinitions\n \nMember of religious order. For purposes of this\ncertificate, a member of a religious order is an\nindividual who (a) is subject to a vow of poverty as\na member, (b) performs the services usually \nrequired of an active member, and (c) is not\nconsidered retired because of age or total disability.\n \nWages for member’s services. For purposes of\nthis certificate, wages subject to social security and\nMedicare taxes generally include all pay you give to\na member for services performed. The term “wages” \nalso includes the fair market value of board, lodging,\nclothing, and other benefits a member receives in\nreturn for services from the order or from any\nperson or organization under an agreement with the\norder or subdivision. If the fair market value of the\nitems is less than $100 a month, that amount\ncannot be included as wages.\n \nHow To File Form SS-16\n \nNeed help? For help in preparing this form, call the\nIRS at 1-800-829-4933 (toll free). If you have access\nto TTY/TDD equipment, call 1-800-829-4059 (toll\nfree). If you are in a foreign country, call\n215-516-2000 (not toll free). For information about\nthe effect of this form on the social security and\nMedicare benefits of your members, contact any\nSocial Security Administration office.\n \nWhere To File Form SS-16\n \nIf the religious order or\nautonomous subdivision is\nlocated in:\n \nFile with the Internal\nRevenue Service\nCenter at:\n \nÄ\n \nÄ\n \nConnecticut, Delaware,\nDistrict of Columbia, Illinois,\nIndiana, Kentucky, Maine,\nMaryland, Massachusetts,\nMichigan, New Hampshire,\nNew Jersey, New York,\nNorth Carolina, Ohio,\nPennsylvania, Rhode Island,\nSouth Carolina, Vermont,\nVirginia, West Virginia,\nWisconsin\n \nCincinnati, OH 45999\n \nAlabama, Alaska, Arizona,\nArkansas, California,\nColorado, Florida, Georgia,\nHawaii, Idaho, Iowa, Kansas,\nLouisiana, Minnesota,\nMississippi, Missouri,\nMontana, Nebraska,\nNevada, New Mexico, North\nDakota, Oklahoma, Oregon,\nSouth Dakota, Tennessee,\nTexas, Utah, Washington,\nWyoming\n \nIf the religious order is\nnot located in any state\n \nA religious order (or autonomous subdivision of a\nreligious order) whose members are required to take\na vow of poverty may file Form SS-16 to certify that\nit elects social security and Medicare coverage\nunder section 3121(r) for services its members\nperform in exercising their required duties.\n \nThis certificate is irrevocable and applies to all\ncurrent and future members of the order. All\nservices a member performs in exercising required\nduties are considered performed as an employee of\nthe order. The order must pay the social security\nand Medicare taxes imposed on employees and\nemployers on the wages, as defined later, of each\nactive member. The taxes are reported on Form 941\nor 941-X, as appropriate. For details, see Which\nForm To File on Copy B or D.\n \nThis election becomes effective for the period that\nbegins on the first day of:\n \nWhen social security and Medicare coverage is\nmade retroactive to a quarter before the quarter in\nwhich the certificate is filed, coverage applies only\nto services performed during the retroactive period\nby persons who were active members when the\nservices were performed and who are alive on the\nfirst day of the quarter the certificate is filed.\n \nAn authorized official of the order must sign the form\nand send Copies A, B, and C to the appropriate\naddress listed below under Where To File Form\nSS-16. Keep Copy D for your records. Copy C will\nbe returned to you after the form is accepted by the\nInternal Revenue Service (IRS).\n \nFile this form with the Internal Revenue Service\nCenter for the state in which the religious order is\nlocated.\n \nGeneral Instructions\n \nSection references are to the Internal Revenue\nCode.\n \nSpecific Instructions—\nForm SS-16\n \nEnter one of these dates in the space to the right\nof the address. If the effective date is incorrect for\nyour filing date or is missing, Form SS-16 will be\nreturned.\n \nDepartment of the Treasury\n \nInternal Revenue Service Center\n \nOgden, UT 84201\n \nDepartment of the Treasury\n \nInternal Revenue Service Center\n \nOgden, UT 84201\n \nDepartment of the Treasury\n \nInternal Revenue Service Center\n \nThis form consists of four pages. Copies A and C\neach contain the same general information and\ninstructions for filing Form SS-16. Copies B and D\neach contain the same instructions specific to this\nelection for filing Form 941, Employer’s\nQUARTERLY Federal Tax Return, and Form 941-X,\nAdjusted Employer’s QUARTERLY Federal Tax\nReturn or Claim for Refund.\n \nForeign Address\n \nEnter the information in the following order: city,\nprovince or state, and country. Follow the country’s\npractice for entering the postal code. Do not\nabbreviate the country name.\n \nEmployer Identification Number\n(EIN)\n \nIf the religious order already files Form 941, be sure\nto show the same EIN on Form SS-16 that you use\non your return.\n \nTelephone number. Enter the best daytime\ntelephone number, including area code, where we\ncan reach you if we have any questions.\n \n",
"Certificate of Election of Coverage\n \nSS-16\n \nForm\n \nSend Copies A, B,\nand C to the\nappropriate IRS\naddress on Copy A.\n \n(Rev. April 2010)\n \nUnder the Federal Insurance Contributions Act\n \nDepartment of the Treasury\nInternal Revenue Service\n \n(For use by religious orders whose members are required to take a vow of poverty)\n \nFull name of religious order (or autonomous subdivision of religious order)\n \nEmployer identification number\n \nAddress (include number, street, apt., or suite no.)\n \nCity, town or post office, state, and ZIP code (If you have a foreign address, see instructions on Copy A.)\n \nType or print\n \nUnder penalties of perjury, I certify that the religious order named above irrevocably elects social security and Medicare coverage for services performed by all our\ncurrent and future members in exercising their required duties (which shall be considered services performed as employees of the religious order) and that our\nmembers are required to take a vow of poverty. Each member’s wages, on which we shall pay the social security and Medicare taxes imposed on employees and\nemployers, will be determined as provided in section 3121(i)(4) of the Internal Revenue Code.\n \nSign\nhere\n \n©\n \n(Date)\n \n(Title)\n \n(Signature of authorized official)\n \nCopy B—To be forwarded to Social Security Administration by IRS\n \nFile in triplicate with Internal Revenue Service\n \n \n \nWhich Form To File\n \n● \nOrder prior-year forms and instructions by\ncalling 1-800-829-3676. You should receive\nyour order within 10 days.\n \n● \nSend your order to the address below.\nYou should receive a response within 10 days\nafter your request is received.\n \n●On IRS.gov, click on “Forms and\nPublications,” then on “Previous years.” \nSelect the year and then scroll down to find\nForm 941.\n \nFuture quarter. If Form SS-16 is made\neffective the first day of the calendar quarter\nimmediately after the calendar quarter in\nwhich Form SS-16 is filed, then Form 941 is\ndue the last day of the calendar month\nfollowing the calendar quarter.\n \nWhen To File Forms 941 and 941-X\n \nCurrent quarter. If Form SS-16 is made\neffective the first day of the calendar quarter\nin which the Form SS-16 is filed, then Form\n941 is due the last day of the calendar month\nfollowing the calendar quarter.\n \nWhere To File Forms 941 and\n941-X\n \nFor the current and future quarters, the taxes\nare reported on Form 941, Employer’s\nQUARTERLY Federal Tax Return.\n \nForm 941. The form that must be filed for\neach of the retroactive quarters depends on\nwhether an original Form 941 was filed for the\nspecific retroactive period. If Form 941 was\nnever filed for one or more quarters for which\nthis election is effective, the religious order (or\nsubdivision) must file Forms 941 for those\nretroactive quarters.\n \nSee the current instructions for Form 941 or\n941-X for the list of filing addresses.\n \nSpecific Instructions— \nForms 941 and 941-X\n \n \nIF the Form SS-16\nis filed any day\nduring the . . .\n \nEffective date (mm/dd/yyyy)\n(See instructions on Copy A.)\n \n1st quarter (January,\nFebruary, March)\n \nForm 941-X. If original Forms 941 were filed\nfor any of the retroactive quarters for which\nthis election is effective, the religious order\nmust file Forms 941-X, Adjusted Employer’s\nQUARTERLY Federal Tax Return or Claim for\nRefund, for those retroactive quarters.\n \nForm 944. If you were notified to file Form\n944, Employer’s ANNUAL Federal Tax Return,\ninstead of Form 941, call the IRS for\nassistance at 1-800-829-4933 (toll free). If you\nhave access to TTY/TDD equipment, call\n1-800-829-4059 (toll free). If you are in a\nforeign country, call 215-516-2000 (not toll\nfree).\n \nRetroactive quarters. Under section 3121(r),\nthe due date of Forms 941 or 941-X for all\nretroactive quarters is determined by the date\nForm SS-16 is filed. The due date for filing\nthe returns and paying the tax, for calendar\nquarters prior to the quarter in which Form\nSS-16 is filed, is the last day of the calendar\nmonth following the calendar quarter in which\nForm SS-16 is filed. If you file and pay by the\napplicable due date, you will not be subject\nto failure to file or failure to pay penalties or\ninterest.\n \nTHEN all Forms 941 or\n941-X for the retroactive\nquarters must be filed\nand tax paid by . . .\n \n2nd quarter (April, \nMay, June)\n \n3rd quarter (July, \nAugust, September)\n \n4th quarter (October,\nNovember, December)\n \nApril 30\n \nJuly 31\n \nOctober 31\n \nJanuary 31 of next year\n \nPostmark rule. For purposes of determining\nwhen returns are due, generally the “received\ndate” is considered the date Form SS-16 is\nfiled. However, if the religious order selects an\neffective date that is the first day of the 20th\ncalendar quarter preceding the quarter in\nwhich Form SS-16 is postmarked but the\nForm SS-16 is received in a later quarter, the\nIRS will use the postmark date to determine\nthe date filed to ensure the intended 20th\nquarter can be included.\n \nHow To File\n \nForms 941 for retroactive quarters. Enter\n“Form SS-16” and the date you filed Form\nSS-16 in dark, bold letters across the top\nmargin of page 1 of each Form 941 being\nfiled. Attach a copy of Form SS-16 to each\nForm 941 filed for a retroactive quarter to\nhelp identify that the return is being filed for\nretroactive coverage. In the top margin of the\nForm SS-16 being attached, enter “Copy” in\ndark, bold letters.\n You can get Forms 941 for the retroactive\nquarters by phone, mail, or on the Internet.\n \nInternal Revenue Service\n1201 N. Mitsubishi Motorway\nBloomington, IL 61705-6613\n \nForm 941-X. In the explanation in Part IV of\neach Form 941-X, enter “Form SS-16” and\nthe date your Form SS-16 was filed.\n If you are filing Form 941-X for any\nretroactive quarter, use the current form. You\ncan get this form through any of the sources\nlisted above.\n \nAdditional information. See Pub. 15 (Circular\nE), Employer’s Tax Guide, for more\ninformation about filing or correcting Form\n941 or 944. Also see the instructions for Form\n941, 941-X, or 944.\n \n(Telephone number)\n \n(Print or type name of authorized official)\n \n \n \n",
"Certificate of Election of Coverage\n \nSS-16\n \nForm\n \nSend Copies A, B,\nand C to the\nappropriate IRS\naddress below.\n \n(Rev. April 2010)\n \nUnder the Federal Insurance Contributions Act\n \nDepartment of the Treasury\nInternal Revenue Service\n \n(For use by religious orders whose members are required to take a vow of poverty)\n \nFull name of religious order (or autonomous subdivision of religious order)\n \nEmployer identification number\n \nAddress (include number, street, apt., or suite no.)\n \nEffective date (mm/dd/yyyy)\n(See instructions below.)\n \nCity, town or post office, state, and ZIP code (If you have a foreign address, see instructions below.)\n \nType or print\n \nUnder penalties of perjury, I certify that the religious order named above irrevocably elects social security and Medicare coverage for services performed by all our\ncurrent and future members in exercising their required duties (which shall be considered services performed as employees of the religious order) and that our\nmembers are required to take a vow of poverty. Each member’s wages, on which we shall pay the social security and Medicare taxes imposed on employees and\nemployers, will be determined as provided in section 3121(i)(4) of the Internal Revenue Code.\n \nSign\nhere\n \n©\n \n(Date)\n \n(Title)\n \n(Signature of authorized official)\n \nCopy C—To be returned to taxpayer\n \nFile in triplicate with Internal Revenue Service\n \n \n \n \nPurpose of Form\n \nEffect of Election\n \nEffective Date\n \n●The calendar quarter in which the certificate is\nfiled,\n \n●The calendar quarter after the quarter in which\nthe certificate is filed, or\n \n● \nAny one of the 20 calendar quarters before the\nquarter in which the certificate is filed.\n \nRetroactive Coverage\n \nPaying taxes for retroactive coverage. When\ncoverage is made retroactive to cover one or more\ncalendar quarters before the quarter in which the\ncertificate is filed, the religious order must report\nand pay the total employer and employee social\nsecurity and Medicare taxes for these quarters. File\nForm 941 or 941-X, as appropriate, for each quarter.\nFor details, see Which Form To File on Copy B or D.\n \nDefinitions\n \nMember of religious order. For purposes of this\ncertificate, a member of a religious order is an\nindividual who (a) is subject to a vow of poverty as\na member, (b) performs the services usually \nrequired of an active member, and (c) is not\nconsidered retired because of age or total disability.\n \nWages for member’s services. For purposes of\nthis certificate, wages subject to social security and\nMedicare taxes generally include all pay you give to\na member for services performed. The term “wages” \nalso includes the fair market value of board, lodging,\nclothing, and other benefits a member receives in\nreturn for services from the order or from any\nperson or organization under an agreement with the\norder or subdivision. If the fair market value of the\nitems is less than $100 a month, that amount\ncannot be included as wages.\n \nHow To File Form SS-16\n \nNeed help? For help in preparing this form, call the\nIRS at 1-800-829-4933 (toll free). If you have access\nto TTY/TDD equipment, call 1-800-829-4059 (toll\nfree). If you are in a foreign country, call\n215-516-2000 (not toll free). For information about\nthe effect of this form on the social security and\nMedicare benefits of your members, contact any\nSocial Security Administration office.\n \nWhere To File Form SS-16\n \nIf the religious order or\nautonomous subdivision is\nlocated in:\n \nFile with the Internal\nRevenue Service\nCenter at:\n \nÄ\n \nÄ\n \nConnecticut, Delaware,\nDistrict of Columbia, Illinois,\nIndiana, Kentucky, Maine,\nMaryland, Massachusetts,\nMichigan, New Hampshire,\nNew Jersey, New York,\nNorth Carolina, Ohio,\nPennsylvania, Rhode Island,\nSouth Carolina, Vermont,\nVirginia, West Virginia,\nWisconsin\n \nCincinnati, OH 45999\n \nAlabama, Alaska, Arizona,\nArkansas, California,\nColorado, Florida, Georgia,\nHawaii, Idaho, Iowa, Kansas,\nLouisiana, Minnesota,\nMississippi, Missouri,\nMontana, Nebraska,\nNevada, New Mexico, North\nDakota, Oklahoma, Oregon,\nSouth Dakota, Tennessee,\nTexas, Utah, Washington,\nWyoming\n \nIf the religious order is\nnot located in any state\n \nA religious order (or autonomous subdivision of a\nreligious order) whose members are required to take\na vow of poverty may file Form SS-16 to certify that\nit elects social security and Medicare coverage\nunder section 3121(r) for services its members\nperform in exercising their required duties.\n \nThis certificate is irrevocable and applies to all\ncurrent and future members of the order. All\nservices a member performs in exercising required\nduties are considered performed as an employee of\nthe order. The order must pay the social security\nand Medicare taxes imposed on employees and\nemployers on the wages, as defined later, of each\nactive member. The taxes are reported on Form 941\nor 941-X, as appropriate. For details, see Which\nForm To File on Copy B or D.\n \nThis election becomes effective for the period that\nbegins on the first day of:\n \nWhen social security and Medicare coverage is\nmade retroactive to a quarter before the quarter in\nwhich the certificate is filed, coverage applies only\nto services performed during the retroactive period\nby persons who were active members when the\nservices were performed and who are alive on the\nfirst day of the quarter the certificate is filed.\n \nAn authorized official of the order must sign the form\nand send Copies A, B, and C to the appropriate\naddress listed below under Where To File Form\nSS-16. Keep Copy D for your records. Copy C will\nbe returned to you after the form is accepted by the\nInternal Revenue Service (IRS).\n \nFile this form with the Internal Revenue Service\nCenter for the state in which the religious order is\nlocated.\n \nGeneral Instructions\n \nSection references are to the Internal Revenue\nCode.\n \nSpecific Instructions—\nForm SS-16\n \nEnter one of these dates in the space to the right\nof the address. If the effective date is incorrect for\nyour filing date or is missing, Form SS-16 will be\nreturned.\n \nDepartment of the Treasury\n \nInternal Revenue Service Center\n \nOgden, UT 84201\n \nDepartment of the Treasury\n \nInternal Revenue Service Center\n \nOgden, UT 84201\n \nDepartment of the Treasury\n \nInternal Revenue Service Center\n \nThis form consists of four pages. Copies A and C\neach contain the same general information and\ninstructions for filing Form SS-16. Copies B and D\neach contain the same instructions specific to this\nelection for filing Form 941, Employer’s\nQUARTERLY Federal Tax Return, and Form 941-X,\nAdjusted Employer’s QUARTERLY Federal Tax\nReturn or Claim for Refund.\n \nForeign Address\n \nEnter the information in the following order: city,\nprovince or state, and country. Follow the country’s\npractice for entering the postal code. Do not\nabbreviate the country name.\n \nEmployer Identification Number\n(EIN)\n \nIf the religious order already files Form 941, be sure\nto show the same EIN on Form SS-16 that you use\non your return.\n \n(Telephone number)\n \n(Print or type name of authorized official)\n \n \n \nTelephone number. Enter the best daytime\ntelephone number, including area code, where we\ncan reach you if we have any questions.\n \n",
"Certificate of Election of Coverage\n \nSS-16\n \nForm\n \nSend Copies A, B,\nand C to the\nappropriate IRS\naddress on Copy A.\n \n(Rev. April 2010)\n \nUnder the Federal Insurance Contributions Act\n \nDepartment of the Treasury\nInternal Revenue Service\n \n(For use by religious orders whose members are required to take a vow of poverty)\n \nFull name of religious order (or autonomous subdivision of religious order)\n \nEmployer identification number\n \nAddress (include number, street, apt., or suite no.)\n \nCity, town or post office, state, and ZIP code (If you have a foreign address, see instructions on Copy C.)\n \nType or print\n \nUnder penalties of perjury, I certify that the religious order named above irrevocably elects social security and Medicare coverage for services performed by all our\ncurrent and future members in exercising their required duties (which shall be considered services performed as employees of the religious order) and that our\nmembers are required to take a vow of poverty. Each member’s wages, on which we shall pay the social security and Medicare taxes imposed on employees and\nemployers, will be determined as provided in section 3121(i)(4) of the Internal Revenue Code.\n \nSign\nhere\n \n©\n \n(Date)\n \n(Title)\n \n(Signature of authorized official)\n \nCopy D—Keep for your records\n \nFile in triplicate with Internal Revenue Service\n \n \n \nWhich Form To File\n \n● \nOrder prior-year forms and instructions by\ncalling 1-800-829-3676. You should receive\nyour order within 10 days.\n \n● \nSend your order to the address below.\nYou should receive a response within 10 days\nafter your request is received.\n \n●On IRS.gov, click on “Forms and\nPublications,” then on “Previous years.” \nSelect the year and then scroll down to find\nForm 941.\n \nFuture quarter. If Form SS-16 is made\neffective the first day of the calendar quarter\nimmediately after the calendar quarter in\nwhich Form SS-16 is filed, then Form 941 is\ndue the last day of the calendar month\nfollowing the calendar quarter.\n \nWhen To File Forms 941 and\n941-X\n \nCurrent quarter. If Form SS-16 is made\neffective the first day of the calendar quarter\nin which the Form SS-16 is filed, then Form\n941 is due the last day of the calendar month\nfollowing the calendar quarter.\n \nWhere To File Forms 941 and\n941-X\n \nFor the current and future quarters, the taxes\nare reported on Form 941, Employer’s\nQUARTERLY Federal Tax Return.\n \nForm 941. The form that must be filed for\neach of the retroactive quarters depends on\nwhether an original Form 941 was filed for the\nspecific retroactive period. If Form 941 was\nnever filed for one or more quarters for which\nthis election is effective, the religious order (or\nsubdivision) must file Forms 941 for those\nretroactive quarters.\n \nSee the current instructions for Form 941 or\n941-X for the list of filing addresses.\n \nSpecific Instructions— \nForms 941 and 941-X\n \n \nIF the Form SS-16\nis filed any day\nduring the . . .\n \nEffective date (mm/dd/yyyy)\n(See instructions on Copy C.)\n \n1st quarter (January,\nFebruary, March)\n \nForm 941-X. If original Forms 941 were filed\nfor any of the retroactive quarters for which\nthis election is effective, the religious order\nmust file Forms 941-X, Adjusted Employer’s\nQUARTERLY Federal Tax Return or Claim for\nRefund, for those retroactive quarters.\n \nForm 944. If you were notified to file Form\n944, Employer’s ANNUAL Federal Tax Return,\ninstead of Form 941, call the IRS for\nassistance at 1-800-829-4933 (toll free). If you\nhave access to TTY/TDD equipment, call\n1-800-829-4059 (toll free). If you are in a\nforeign country, call 215-516-2000 (not toll\nfree).\n \nRetroactive quarters. Under section 3121(r),\nthe due date of Forms 941 or 941-X for all\nretroactive quarters is determined by the date\nForm SS-16 is filed. The due date for filing\nthe returns and paying the tax, for calendar\nquarters prior to the quarter in which Form\nSS-16 is filed, is the last day of the calendar\nmonth following the calendar quarter in which\nForm SS-16 is filed. If you file and pay by the\napplicable due date, you will not be subject\nto failure to file or failure to pay penalties or\ninterest.\n \nTHEN all Forms 941 or\n941-X for the retroactive\nquarters must be filed\nand tax paid by . . .\n \n2nd quarter (April, \nMay, June)\n \n3rd quarter (July, \nAugust, September)\n \n4th quarter (October,\nNovember, December)\n \nApril 30\n \nJuly 31\n \nOctober 31\n \nJanuary 31 of next year\n \nPostmark rule. For purposes of determining\nwhen returns are due, generally the “received\ndate” is considered the date Form SS-16 is\nfiled. However, if the religious order selects an\neffective date that is the first day of the 20th\ncalendar quarter preceding the quarter in\nwhich Form SS-16 is postmarked but the\nForm SS-16 is received in a later quarter, the\nIRS will use the postmark date to determine\nthe date filed to ensure the intended 20th\nquarter can be included.\n \nHow To File\n \nForms 941 for retroactive quarters. Enter\n“Form SS-16” and the date you filed Form\nSS-16 in dark, bold letters across the top\nmargin of page 1 of each Form 941 being\nfiled. Attach a copy of Form SS-16 to each\nForm 941 filed for a retroactive quarter to\nhelp identify that the return is being filed for\nretroactive coverage. In the top margin of the\nForm SS-16 being attached, enter “Copy” in\ndark, bold letters.\n You can get Forms 941 for the retroactive\nquarters by phone, mail, or on the Internet.\n \nInternal Revenue Service\n1201 N. Mitsubishi Motorway\nBloomington, IL 61705-6613\n \nForm 941-X. In the explanation in Part IV of\neach Form 941-X, enter “Form SS-16” and\nthe date your Form SS-16 was filed.\n If you are filing Form 941-X for any\nretroactive quarter, use the current form. You\ncan get this form through any of the sources\nlisted above.\n \nAdditional information. See Pub. 15 (Circular\nE), Employer’s Tax Guide, for more\ninformation about filing or correcting Form\n941 or 944. Also see the instructions for Form\n941, 941-X, or 944.\n \n(Telephone number)\n \n(Print or type name of authorized official)\n \n \n \n"
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f8038b.pdf
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0110 Form 8038-B (PDF)
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https://www.irs.gov/pub/irs-pdf/f8038b.pdf
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[
"Form 8038-B\n(January 2010)\nDepartment of the Treasury \nInternal Revenue Service\nInformation Return for Build America Bonds and Recovery Zone \nEconomic Development Bonds\n© Under Internal Revenue Code section 149(e)\n© See separate instructions.\nOMB No. 1545-2161\nPart I\nReporting Authority\nCheck if Amended Return ©\n1 Issuer’s name\n2 Issuer’s employer identification number (EIN)\n3\nName of person (other than issuer) with whom the IRS may communicate about this return (see instructions)\n4 Report number (For IRS Use Only)\n5 Number and street (or P.O. Box if mail is not delivered to street address)\n6\nCity, town, or post office, state, and ZIP code\n7 Date of issue (MM/DD/YYYY)\n / /\n8\nName of issue\n9 CUSIP number\n10\nName and title of officer of issuer whom the IRS may call for more information (see instructions)\n11 Telephone number of officer or other person (see instructions)\nPart II\nType of Bonds (see instructions, if the box on line 1b or 1c is checked, complete lines 2 and 3)\n1 \na Build America bonds (Tax Credit) (section 54AA(a)) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nb Build America bonds (Direct Payment) (sections 54AA(g) and 6431) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \nc\nRecovery zone economic development bonds (Direct Payment) (sections 1400U-2 and 6431)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n2 \nEnter the first interest payment date (MM/DD/YYYY) © / /\n3 \nInterest payment date frequency: (Check box) (see instructions and attach debt service schedule)\na \nannual,\nb\nsemi-annual,\nc\nquarterly,\nd\nmonthly, or\ne\nother\nf\nIf line 3e above is checked, please describe the payment frequency:\nPart III\nPurpose of Issue\n1 \nFor a build America bond, identify the purpose of issue and enter the issue price. (see instructions\nand attach schedule) \nAmount \n(Whole Dollars) \na Education .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nHealth and hospital \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTransportation .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n1c\nd\nPublic safety .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n1d\ne\nEnvironment (including sewage bonds) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1e\nf\nHousing \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1f\ng\nUtilities .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1g\nh\nOther description © \n1h\n2 \nFor a recovery zone economic development bond, identify the purpose of issue and enter the issue\nprice. (see instructions and attach schedule)\na Capital expenditures relating to property located in the zone .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2a\nb\nPublic infrastructure and construction of public facilities \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2b\nc\nJob training and educational programs\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2c\nd\nOther description\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n2d\n3\nTotal issue price (Part III, lines 1a through 1h or lines 2a through 2d) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3\n4\nIf obligations are TANs or RANs, check only box 4a ©\nIf obligations are BANs, check only box 4b ©\n5\nIf obligations are in the form of a lease or installment sale, check box ©\nPart IV\nDescription of Obligations (Complete for the entire issue for which this form is being filed.)\n1\nStated redemption price at maturity\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1\n2\nFinal maturity date (MM/DD/YYYY)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. / /\n3\nWeighted average maturity .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nyears\n4\nYield\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n%\n5\nIf the issue is a variable rate issue, check box 5a ©\nPlease indicate the frequency rates are reset 5b © \nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 53393K\nForm 8038-B (1-2010)\n1\n",
"Form 8038-B (1-2010)\nPage 2 \nPart V\nUse of Proceeds of Issue \nAmount \n(Whole Dollars)\n1\nSales proceeds .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1\n2\nExpected investment proceeds \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3\nProceeds used for accrued interest \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3\n4\nProceeds used for bond issuance cost (including underwriter's discount) .\n.\n.\n.\n.\n.\n.\n.\n.\n4\n5\nProceeds used for credit enhancement .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\n6\nProceeds allocated to a reasonably required reserve fund .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n6\n7\nProceeds used for capital expenditures .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8\nProceeds used for working capital expenditures .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nProceeds used to currently refund prior issues \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10\nProceeds used to advance refund prior issues \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\nPart VI\nDescription of Refunded Bonds (complete this part only for refunding bonds)\n1\nEnter the remaining weighted average maturity of the bonds to be \ncurrently refunded .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nyears\n2\nEnter the remaining weighted average maturity of the bonds to be \nadvance refunded .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n / /\nyears\n3\nEnter the last date on which the refunded bonds will be called (MM/DD/YYYY) \n4\nEnter the date the refunded bonds were issued (if more than one date of issue, attach a schedule) \n(MM/DD/YYYY) (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n / /\nPart VII\nMiscellaneous \n1\nEnter the amount of the volume cap allocated to the issue (see instructions) (attach volume cap certification)\n1\n2a Enter the amount of gross proceeds invested or to be invested in a guaranteed investment contract \n(GIC) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2a\nb\nEnter the final maturity date of the GIC (MM/DD/YYYY) ©\n / /\nc\nEnter the name of the GIC provider ©\n3\nProceeds of this issue that are to be used to make loans to other governmental units .\n.\n.\n.\n.\n3\n4a If this issue is a loan made from the proceeds of another issue, check box ©\nand enter the following information:\nb\nEnter the issue date of the master pool obligation (MM/DD/YYYY) ©\n / /\nc\nEnter the EIN of the issuer of the master pool obligation ©\nd\nEnter the name of the issuer of the master pool obligation © \n5a If the issuer entered into a hedge, check box ©\nand enter the following information:\nb\nName of hedge provider © \nc\nType of hedge © \nd\nTerm of hedge © \n6\nIf the issuer has superintegrated the hedge, check box ©\n7\nIf the issuer elected to pay a penalty in lieu of arbitrage rebate, check box ©\n8\nIf the issuer has established written procedures to ensure that all nonqualified bonds of this issue are remediated in accordance \nwith the requirements under Regulations section 1.141-12, check box ©\n9\nIf the issuer has established written procedures to monitor the requirements of section 148, check box ©\nSignature \nand \nConsent\nUnder penalties of perjury, I declare that I have examined this return, and accompanying schedules and statements, and to the best of my knowledge and \nbelief, they are true, correct, and complete. I further declare that I consent to the IRS's disclosure of the issuer's return information, as necessary to process \nthe return, to the person(s) that I have authorized above.\n©\nSignature of issuer's authorized representative\nDate\n© Type or print name and title\nPaid \nPreparer’s \nUse Only\nPreparer’s \nsignature ©\nDate\nCheck if \nself- \nemployed\nPreparer’s SSN or PTIN\nFirm’s name (or \nyours if self-employed), \naddress, and ZIP code ©\nEIN\nPhone no. \nPart VIII\nConsent to Disclosure of Certain Information from this Return\n1\nFor build America bonds that provide a tax credit to bondholders, does the issuer give the IRS consent to publish, through a \nwebsite or in a publication, its name and address, employer identification number, name and description of bond issue, date of \nissuance, CUSIP number, issue price, final maturity date, and stated redemption price at maturity, to assist in the proper reporting \nof interest, tax credits, or other benefits under section 6049 and Regulations thereunder? .\n.\n.\n.\n.\n.\n©\nYes\nNo\nUnder penalties of perjury, I declare that I am an officer of the above named issuer and that I am authorized to give consent on behalf of the above named issuer for the IRS \nto publish the items of information described in line 1 of Part VIII of this form to assist in the reporting obligations under section 6049.\nSign \nHere\n©\nSignature \nDate\n©\nType or print name and title\nForm 8038-B (1-2010)\n"
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f940b.pdf
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0510 Form 940-B (PDF)
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https://www.irs.gov/pub/irs-pdf/f940b.pdf
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[
" \n \nForm \n 940-B \n(Rev. May 2010) \nDepartment of the Treasury - Internal Revenue Service \nRequest for Verification of \nCredit Information Shown on Form 940 \nName and address of employer \nDate \nCalendar year \nEmployer identification number \nThe Form 940 filed with the IRS by the employer named above indicates the following information for the calendar year shown. \nState in Which \nEmployees Performed \nServices \nState Reporting No. \nas Shown on \nEmployer's State \nContribution Returns \nTaxable Payroll\n(as defined in State Act) \nExperience Rate \nPeriod \n(4) \n(5) \nExperience \nRate \n(6) \nContributions \nActually Paid \nto State \n(1) \n(2) \n(3) \nFrom-\nTo-\nState Agency: Please complete the certification below and fax or mail it back to us. Show any differences between the information shown above \nand your records in the space below. Also show any contributions paid after February 1. \nFax Number: \nAttention: \n(FUTA Liaison) \nOR \nMail to: \nDirector, Internal Revenue Service Center \nOther (remarks, etc): \nState Reporting No. \nas Shown on \nEmployer's State \nContribution Returns \nExperience Rate \nPeriod \nState Taxable \nWages \nExperience \nRate \nContributions \nPaid Before \nFebruary 1 \nContributions \nPaid February 1 \nthrough \nFebruary 10 \nContributions \nPaid After \nFebruary 10\nFrom-\nTo-\nI certify that, except as shown above, the records of this office agree with the entries shown in columns (2), (3), (4), (5), and (6), and that all \ncontributions were paid before February 1. \nName of State \nName of State Officer \nDate \nPart 1-State Agency copy \nCat. No. 20910X \nForm 940-B (Rev. 5-2010) \n \n",
" \n \nCat. No. 20910X \n \nForm \n 940-B \n(Rev. May 2010) \nDepartment of the Treasury - Internal Revenue Service \nRequest for Verification of \nCredit Information Shown on Form 940 \nName and address of employer \nDate \nCalendar year \nEmployer identification number \nThe Form 940 filed with the IRS by the employer named above indicates the following information for the calendar year shown. \nState in Which \nEmployees Performed \nServices \nState Reporting No. \nas Shown on \nEmployer's State \nContribution Returns \nTaxable Payroll\n(as defined in State Act) \nExperience Rate \nPeriod \n(4) \n(5) \nExperience \nRate \n(6) \nContributions \nActually Paid \nto State \n(1) \n(2) \n(3) \nFrom-\nTo-\nState Agency: Please complete the certification below and fax or mail it back to us. Show any differences between the information shown above \nand your records in the space below. Also show any contributions paid after February 1. \nFax Number: \nAttention: \n(FUTA Liaison) \nOR \nMail to: \nDirector, Internal Revenue Service Center \nOther (remarks, etc): \nState Reporting No. \nas Shown on \nEmployer's State \nContribution Returns \nExperience Rate \nPeriod \nState Taxable \nWages \nExperience \nRate \nContributions \nPaid Before \nFebruary 1 \nContributions \nPaid February 1 \nthrough \nFebruary 10 \nContributions \nPaid After \nFebruary 10\nFrom-\nTo-\nI certify that, except as shown above, the records of this office agree with the entries shown in columns (2), (3), (4), (5), and (6), and that all \ncontributions were paid before February 1. \nName of State \nName of State Officer \nDate \nPart \u0015-6XVSHQVH\u0012&DVH\u0003ILOH copy \n \nForm 940-B (Rev. \u0019-2010) \n \n"
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p4419.pdf
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0308 Publ 4419 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4419.pdf
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[
"IRS\nDepartment of the Treasury \nInternal Revenue Service\nw w w . i r s . g o v \nPublication \n4419 \n \n(Rev. \n3-2008)\nCatalog Number 39185Y\nCONSUMER TAX TIP\n2\nWHAT YOU \nNEED \nto \nKNOW \nKNOW \nto\nKNOW \nto\nThe Mortgage \nVerif\n cation Process\nProtect your Tax Information\nFor more information about obtaining a Home Mortgage \nvisit the Federal Reserve Website at: \nhttp://www.federalreserve.gov/consumerinfo/\nmortgages.htm \nThis site contains helpful information on a variety of issues \ndealing with the process of obtaining a mortgage. \nThis consumer tax tip was brought to you by the Taxpayer Advocate Service. The Taxpayer \nAdvocate Service (TAS) is an independent organization within the IRS whose employees assist \ntaxpayers who are experiencing economic harm, who are seeking help in resolving tax problems \nthat have not been resolved through normal channels, or who believe that an IRS system or \nprocedure is not working as it should. If you believe you are eligible for TAS assistance, you \ncan reach TAS by calling the TAS toll-free case intake line at 1–877–777–4778 or TTY/TDD \n1-800-829-4059.\n",
"What Is Mortgage Verif\n cation?\nWhen closing on a loan for real property (house or home equity line of credit), \nmany lenders require borrowers to complete and sign Form 4506-T, Request \nfor Transcript of Tax Return. Once signed, this form allows the lender or \ninvestor to get copies of return transcripts from the IRS, summarizing your \nincome and tax data, for as many as four years. Once you sign and date \nthe form, the lender can use it during the 60-day period following the date \nof signing. \nIncome verif\n cation allows lenders to ensure that they are giving a loan based \non an accurate picture of the borrower’s income, which can help protect \nboth the lender and the borrower from default. \nWhat are the Potential Problems with Mortgage Verif\n cation? \nThe problem with mortgage verif\n cation is that many borrowers are asked \nto sign blank forms which do not specify who will have access to their tax \ninformation and which years the lender can access. Additionally, many bor-\nrowers are asked to sign, but not date the form – allowing lenders to use the \nform for longer than the 60 days.\nCaution! You may not be aware that by signing an undated form on which the \nthird party is not identifi\n ed, your information may be obtained by any number of \nentities with access to that form, at any time in the future.\nHow Can You Prevent Possible Misuse of Your Tax Information?\nThe best way to prevent misuse of your tax information is to limit who has \naccess to this information. \nYou should NEVER sign an incomplete form. Always fi\n ll in any blanks completely \nand date the form before signing. \nWhat Should You Do if Asked to Sign a Blank Form?\nBefore signing any documents in connection with a loan, make sure the doc-\numents are complete and that you read them carefully. Lenders will usually \ninclude Form 4506-T, Request for Transcript of Tax Return in with the docu-\nments to be signed when closing on your loan (Form 4506, Request for Copy \nof Tax Return and Form 8821, Tax Information Authorization may also be used \nin place of Form 4506-T).\n4506-T\nForm\nRequest for Transcript of Tax Return\nOMB No. 1545-1872\n(Rev. April 2006)\n\u0002 Do not sign this form unless all applicable lines have been completed.\nRead the instructions on page 2.\nDepartment of the Treasury\nInternal Revenue Service\n\u0002 Request may be rejected if the form is incomplete, illegible, or any required\nline was blank at the time of signature.\nFirst social security number on tax return or\nemployer identification number (see instructions)\n1a\n1b\nName shown on tax return. If a joint return, enter the name shown first.\nIf a joint return, enter spouse’s name shown on tax return\n2a\nSecond social security number if joint tax return\n2b\nCurrent name, address (including apt., room, or suite no.), city, state, and ZIP code\n3\nForm 4506-T (Rev. 4-2006)\nCat. No. 37667N\nFor Privacy Act and Paperwork Reduction Act Notice, see page 2.\nPrevious address shown on the last return filed if different from line 3\n4\nCaution: If a third party requires you to complete Form 4506-T, do not sign Form 4506-T if lines 6 and 9 are blank.\nIf the transcript or tax information is to be mailed to a third party (such as a mortgage company), enter the third party’s name, address,\nand telephone number. The IRS has no control over what the third party does with the tax information.\n5\n6\n9\nYear or period requested. Enter the ending date of the year or period, using the mm/dd/yyyy format. If you are requesting more than four\nyears or periods, you must attach another Form 4506-T. For requests relating to quarterly tax returns, such as Form 941, you must enter\neach quarter or tax period separately.\nTelephone number of taxpayer on\nline 1a or 2a\nSign\nHere\n(\n)\nDate\nSignature (see instructions)\nTitle (if line 1a above is a corporation, partnership, estate, or trust)\n\u0002\n\u0002\nSignature of taxpayer(s). I declare that I am either the taxpayer whose name is shown on line 1a or 2a, or a person authorized to obtain the tax\ninformation requested. If the request applies to a joint return, either husband or wife must sign. If signed by a corporate officer, partner,\nguardian, tax matters partner, executor, receiver, administrator, trustee, or party other than the taxpayer, I certify that I have the authority to\nexecute Form 4506-T on behalf of the taxpayer.\nSpouse’s signature\n\u0002\nDate\nTip: Use Form 4506-T to order a transcript or other return information free of charge. See the product list below. You can also call 1-800-829-1040 to\norder a transcript. If you need a copy of your return, use Form 4506, Request for Copy of Tax Return. There is a fee to get a copy of your return.\n/\n/\n/\n/\n/\n/\n/\n/\nTranscript requested. Enter the tax form number here (1040, 1065, 1120, etc.) and check the appropriate box below. Enter only one tax\nform number per request. \u0002\na\nb\nc\n7\n8\nReturn Transcript, which includes most of the line items of a tax return as filed with the IRS. Transcripts are only available for\nthe following returns: Form 1040 series, Form 1065, Form 1120, Form 1120A, Form 1120H, Form 1120L, and Form 1120S.\nReturn transcripts are available for the current year and returns processed during the prior 3 processing years. Most requests\nwill be processed within 10 business days\nAccount Transcript, which contains information on the financial status of the account, such as payments made on the account, penalty\nassessments, and adjustments made by you or the IRS after the return was filed. Return information is limited to items such as tax liability\nand estimated tax payments. Account transcripts are available for most returns. Most requests will be processed within 30 calendar days\nRecord of Account, which is a combination of line item information and later adjustments to the account. Available for current year\nand 3 prior tax years. Most requests will be processed within 30 calendar days\nVerification of Nonfiling, which is proof from the IRS that you did not file a return for the year. Most requests will be processed\nwithin 10 business days\nForm W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. The IRS can provide a transcript that includes data from\nthese information returns. State or local information is not included with the Form W-2 information. The IRS may be able to provide this\ntranscript information for up to 10 years. Information for the current year is generally not available until the year after it is filed with the IRS.\nFor example, W-2 information for 2003, filed in 2004, will not be available from the IRS until 2005. If you need W-2 information for retirement\npurposes, you should contact the Social Security Administration at 1-800-772-1213. Most requests will be processed within 45 days\nCaution: If you need a copy of Form W-2 or Form 1099, you should first contact the payer. To get a copy of the Form W-2 or Form 1099\nfiled with your return, you must use Form 4506 and request a copy of your return, which includes all attachments.\n5\nCaution:\n6\n9\nYear or period requested. \nfiled with your return, you must use Form 4506 and request a copy of your return, which includes all attachments.\nDate\nCHOOSE ONE\n/\n/\n/\n/\n/\n/\n/\n/\nSign\nHere\nHere\nSAMPLE FORM 4506-T Fill in the highlighted areas\nIf you are given a blank form to sign:\nFill in the form completely before signing.\n(Line 5) Include the name of the lender you are authorizing to access \nyour information. \n(Line 6) Include the tax form number.\n(Line 9) Fill in the tax years you are giving the lender permission to access. \n(Sign Here) Sign the form.\n(Date) Finally, be sure to date the authorization – once the authorization is \ndated, the lender has only 60 days during which to access your information. \n•\n•\n•\n•\n•\n"
] |
f14134.pdf
|
0610 Form 14134 (PDF)
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https://www.irs.gov/pub/irs-pdf/f14134.pdf
|
[
"Form 14134 \n(June 2010) \nApplication for Certificate of Subordination of\nFederal Tax Lien \nDepartment of the Treasury — Internal Revenue Service \nOMB No. 1545-2174\nComplete the entire application. Enter NA (not applicable), when appropriate. Attachments and exhibits should be included as \nnecessary. Additional information may be requested to clarify the details of the transaction(s). \n1. Taxpayer Information (Individual or Business named on the notice of lien) \nName (Individual First, Middle Initial, Last) or (Business) as it appears on lien \nName Continuation (Individual First, Middle Initial, Last) or (Business d/b/a) \nAddress (Number, Street, P.O. Box) \nPrimary Social Security Number \n(last 4 digits only) \nSecondary Social Security Number \n(last 4 digits only) \nEmployer Identification Number \nCity \nState \nZIP Code \nTelephone Number (with area code) \nFax Number (with area code) \n2. Applicant Information \nCheck if also the Taxpayer (If not the taxpayer, attach copy of lien. See Sec.10) \nName (First, Middle Initial, Last) \nRelationship to taxpayer \nAddress (Number, Street, P.O. Box) \nCity \nState \nZIP Code \nTelephone Number (with area code) \nFax Number (with area code) \n3. Property Owner \nCheck if also the Applicant \nRelationship to Taxpayer \n4. Attorney/Representative Information \nAttached: Form 8821 or\nPower of Attorney Form 2848 \nYes \nNo\nName (First, Middle Initial, Last) \nInterest Represented (e.g. taxpayer, lender, etc.) \nAddress (Number, Street, P.O. Box) \nCity \nState \nZIP Code \nTelephone Number (with area code) \nFax Number (with area code) \n5. Lending/Finance Company \nCompany Name \nContact Name \nContact Phone Number \nType of transaction (For example, loan consolidation, refinance, etc) \nCatalog Number 54726H \nwww.irs.gov \nForm 14134 (Rev. 06-2010) \n",
"Page 2 of 3 \n6. Monetary Information \nAmount of existing loan (if refinancing) \nAmount of new loan \nAmount to be paid to the United States (6325(d)(1) applications only) \n7. Basis for Subordination: Check the box below that best addresses what you would like the United States to consider \nin your application for subordination. (Publication 784 has additional descriptions of the Internal Revenue Code sections listed \nbelow.) \n6325(d)(1) \nthe United States will receive an amount equal to the lien or interest to which the certificate of \nsubordination is issued (provide amount in Section 6 above) \n6325(d)(2) \nthe issuance of the certificate of subordination will increase the government's interest and make \ncollection of the tax liability easier. (Complete and attach a signed and dated statement describing how \nthe amount the United States may ultimately realize will increase and how collection will be facilitated by \nthe subordination.) \nStatement \nAttached \nNA \n8. Description of property (For example, 3 bedroom rental house; 2002 Cessna twin engine airplane, serial number \nAT919000000000X00; etc.): \nAddress of real property (If this is personal property list the address where the property is located): \nAddress (Number, Street, P.O. Box) \nCity \nState \nZIP Code \nReal Estate: \nLegible copy of deed or title showing legal description \nAttached \nNA \n9. Appraisal and Valuations \nAppraisal: (Professional appraisal completed by a disinterested \nthird party but it is not required for a subordination) \nAttached \nOR ONE OF THE FOLLOWING VALUATIONS: \nCounty valuation of property (real property) \nAttached \nInformal valuation of property by disinterested third party \nAttached \nProposed selling price (for property being sold at auction) \nAttached \nOther: \nAttached \nCatalog Number 54726H \nwww.irs.gov \nForm 14134 (Rev. 06-2010) \n",
"No \nNo \nYes \nYes \nPage 3 of 3 \n10. Copy of Federal Tax Lien(s) (Complete if applicant and taxpayer differ) \nAttached \nNo \nOR list the lien number(s) found near the top right corner on the lien document(s) (if known) \n11. Copy of the proposed loan agreement (if available) \nAttached \nNo \nAND \nDescribe how subordination is in the best interests of the United States: \n12. Copy of a current title report (required for subordination) \nAttached \nNo \nOR \nList encumbrances with seniority over the Federal Tax Lien. Include name and address of the holder; description of \nthe encumbrance, e.g., mortgage, state lien, etc.; date of agreement; original loan amount and interest rate; amount \ndue at time of application; and family relationship, if applicable. Include any home equity line of credit (HELOCs) \nadvances beginning the 46th day after the NFTL was filed, through the date you submit your application, and include \nexpected advances through the date the certificate will be issued. (Attach additional sheets as needed): \n13. Copy of proposed closing statement (aka HUD-1) \nAttached \nNo \nOR \nItemize all proposed costs, commissions, and expenses of any transfer or sale associated with property (Attach \nadditional sheets as needed): \n14. Additional information that may have a bearing on this request, \nsuch as pending litigation, explanations of unusual situations, etc., \nis attached for consideration \nYes \nNo \n15. Declaration \nUnder penalties of perjury, I declare that I have examined this application, including any accompanying schedules, \nexhibits, affidavits, and statements and to the best of my knowledge and belief it is true, correct and complete. \nSignature/Title \nDate \nSignature/Title \nDate \nCatalog Number 54726H \nwww.irs.gov \nForm 14134 (Rev. 06-2010) \n"
] |
f12009.pdf
|
1206 Form 12009 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f12009.pdf
|
[
" \n \nDepartment of the Treasury — Internal Revenue Service\nForm 12009 \n(December 2006) \nRequest for an Informal Conference and Appeals Review \nUse this form to request an informal conference with an IRS Supervisor. After your request is received and \nreviewed, the supervisor will contact you. If this matter is not resolved at the supervisor level, at your request, \nwe will send your case to the appropriate Appeals Office for an administrative appeal. \nTaxpayer Name(s): \nTaxpayer Identification Number: \nAddress: \nIn the space below, please explain why you do not agree with the proposed IRS penalty. Additional sheets \nmay be used if needed. Attach any supporting documentation. \nIRS Penalty: \nPenalty Date: \n(If more space is needed, attach an additional sheet) \nSignature: \nPrint Name: \nDate: \nTitle: \nYour Telephone Number(s): \nSend this completed form and any additional information to: \nInternal Revenue Service \nManager Name and I.D. #: \nAddress: \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \nOfficial Use Only \nDate of Taxpayer Request for Appeals Review \nSupervisor Date and Initial \nCatalog No. 25631V \nwww.irs.gov \nForm 12009 (Rev. 12-2006) \nReset Form Fields\n"
] |
p3202.pdf
|
0600 Publ 3202 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p3202.pdf
|
[
"Federal Law Enforcement Training Center\nand the Internal Revenue Service\nDepartment of the Treasury\nUnited States of America\nImportant Notice:\nParticipants must be fluent in English. A copy of this\nbrochure should be given to each nominee. More detailed\ninstructions will be sent to participants at a later date.\nMay 13 – 25, 2001\nAt the Federal Law Enforcement\nTraining Center (FLETC)\nGlynco, GA\nOffered by:\nOffice of Overseas Operations and\nTax Administration Advisory Services\nInternal Revenue Service\nand the\nFinancial Fraud Institute\nFederal Law Enforcement Training Center\nUnited States Department of the Treasury\nSeized Computer\nRecovery Specialist\n(SCRS) Training\nfor Foreign Tax Enforcement Officials\n",
"Seized Computer Recovery Specialist\n(SCRS) Training\nSeminar\nOverview\nThis ten-day program is an advanced computer class for computer analysts\nand investigators involved in conducting investigations involving computers\nand computer media.\nObjectives\nAuditors and investigators responsible for conducting financial investigations.\nThe minimum requirements are as follows:\n• Have attended the International Computer Evidence Analysis Training\n(ICEAT) course or a similar training program\n• Have auditor or investigator experience\n• Be fluent in English with minimum scores as follows:\nALIGU (both listening and reading) 80\nBritish Council\nAcceptable Level\nTOEFL\n525\n• Be in good physical condition in order to utilize the Federal Law\nEnforcement Training Center (FLETC) facilities\n• Have health/accident insurance applicable in the United States for the\nduration of the course (short-term medical insurance is available in the\nUnited States for approximately US $100 per month)\nThere is one session scheduled for the year 2001:\nFor Session Dates. . .\nThe Nominations Are Due. . .\nMay 13 – 25, 2001\nMarch 30, 2001\nAfter completing the SCRS course, you will be able to:\n• Conduct a computer search, seizure and analysis\n• Search for files within the logical and physical disk\n• Validate data used as evidence\n• Image and restore the hard disk\n• Complete practical exercises imaging and analyzing Windows 95/98,\nFAT 16 and 32 systems, and Windows NT\n• Conduct diskette analysis\n• Execute a search warrant\nWho Should\nAttend and\nEligibility\nRequirements\nSession\nSession Location\nThe course will be conducted at the Federal Law Enforcement Training\nCenter (FLETC) in Glynco, Georgia.\nMethodology\nThe course uses experiential methods concentrating on:\n• Practical exercises\nMaterials\nStudents are provided with manuals, reference materials, case studies and\nsoftware to use in the classroom and take home for future reference.\nParticipant\nEvaluation\nA written evaluation is prepared for the sponsoring agency.\n",
"Participant should bring a check for:\nIRS Training Fee — US $6,500\nMade payable to the Internal Revenue Service\nFee includes: meals, housing, materials, administrative costs, award\nluncheon, and opening reception.\nIn-Country\nOption\nFinancial Data\nParticipants should bring a check or traveler checks to pay for the course.\nChecks should be made payable to Internal Revenue Service. The\ncosts are based on participants staying at a local hotel. If housing becomes\navailable at the training facility, the fees will be reduced.\nThe fees may be paid by the participant, or a sponsoring agency or an\ninternational organization such as the United Nations or the United States\nAgency for International Development (USAID).\nNomination\nInformation\nAll nominations must include the following information:\n• Date/location when they attended the ICEAT course\n• Contact person, including e-mail, phone and fax numbers\n• Participant’s name\n• Present job title\n• Date of birth\n• Gender\n• Passport number\n• Participant’s e-mail, phone and fax numbers, home and work addresses\n• Description of duties and responsibilities\n• Former work experience\n• Educational background\n• Extent of out-of-country travel\n• Copies of ALIGU, TOEFL or British Council competency scores\n(see eligibility requirements)\n• Smoking/non-smoking preference\nThis program can be modified and conducted in your country if there are\na sufficient number of participants. This would allow more people to be\ntrained at a lower overall cost.\nNomination\nProcedures\nSubmit your nomination or inquiries to:\nInternal Revenue Service\nOffice of Overseas Operations and Tax Administration Advisory Services\nLM:IN:OO:TAAS\n950 L’Enfant Plaza South, SW\nWashington, DC 20024\nPhone:\n202–874–1350\nFAX:\n202–874–1838\nE-mail: [email protected]\nOr see the IRS website for more information:\nwww.irs.gov/tax_edu/taas/index.html\nAbout Our\nInstructors\nThe instructors are criminal investigators drawn from the Financial Fraud\nInstitute, Internal Revenue Service and other federal agencies.\nSession Fee\n",
"Internal Revenue Service\nOffice of Overseas Operations\nand Tax Administration\nAdvisory Services\nLM:IN:OO:TAAS\n950 L’Enfant Plaza South, SW\nWashington, DC 20024\nUSA\nAIR MAIL/PAR AVION\nwww.irs.gov\nPublication 3202 (Rev. 6/00)\nCatalog Number 26738F\nSeized Computer\nRecovery Specialist\n(SCRS) Training\n"
] |
p4779.pdf
|
0509 Publ 4779 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4779.pdf
|
[
" \n \n \n \nT A X E X E M P T A N D \nG O V E R N M E N T E N T I T I E S \nD I V I S I O N \n \n \n \n \n \nPublication 4779 \n(May 2009) \nCatalog Number 53287F \n______________________________________________________________________ \n \n \nFacts about Terminating or Merging Your Exempt Organization \n \nMost tax-exempt organizations that end their operations, either through shutting down, \ntransferring their assets or merging with another tax-exempt organization, must inform \nthe IRS about the details of the action. \n \nOrganizations Other Than Private Foundations \n \nHow You Should Inform the IRS \nUsually this is done by filing a final Form 990, 990-EZ or e-Postcard (990-N). Which of \nthese the organization files depends largely on its gross receipts and assets. \n \nFor the 2008 tax year returns (filed in 2009 or 2010) the filing guidelines are: \n- Gross receipts normally less than or equal to $25,000, file the e-Postcard (990-\nN) \n- Gross receipts greater than $25,000 and less than $1 million, and total assets \nless than $2.5 million, the organization can choose to file Form 990-EZ or 990 \n- Gross receipts $1 million or more or total assets greater than or equal to $2.5 \nmillion, file Form 990 \n \nA summary table is at IRS.gov/charities. \n \nWhen the Return is Due \nIf you are terminating your organization or effectively going out of business by merging \nwith another organization, you will need to file a final form four months and 15 days after \nthe date of the organization’s termination. \n \nInformation You Will Need to Disclose \nForm 990 filers should check the Termination box in the header area on page 1 of the \nreturn and answer yes to the question whether the organization liquidated, terminated, \nor dissolved (line 31 of Part IV) and, if applicable, to the question whether the \norganization engaged in a significant disposition of net assets (line 32 of Part IV). \n \n",
" \n \nForm 990-EZ filers should check the Termination box in the header area on page 1 of \nthe return and answer yes to the question whether the organization liquidated, \nterminated, dissolved or substantially contracted (line 36 of Part V). \n \nAfter you’ve indicated on the 990 or 990-EZ that you are terminating your organization \nor transferring assets, you’ll need to file a Schedule N: Liquidation, Termination, \nDissolution, or Significant Disposition of Assets. The information required on Schedule \nN includes a description of the assets and any transaction fees, the date of distribution, \nthe fair market value of the assets and information about the recipients of the assets. \n \nRelationship Between Your Organization and Transferee Organization \nSchedule N also asks specific questions about whether an officer, director, trustee, or \nkey employee of your organization is, or is expected to be, involved in the successor or \ntransferee organization by governing, controlling, or having a financial interest in that \norganization. If you answer ‘yes’ to any of the questions, you will need to provide the \nname of the person involved and an explanation of the circumstances. \n \nAttachments to Your Return \nYou will need to provide a certified copy of your articles of dissolution or merger, \nresolutions and plans of liquidation or merger along with your Form 990 or 990-EZ. You \nmay also need to provide any other relevant documentation. \n \nState Filings \nOrganizations in certain states must notify the state attorney general or other \nappropriate state office of the organization’s intent to dissolve, liquidate, or terminate. A \nlist of state officials can be found on the Charities and Non-profits Web site at \nwww.irs.gov/charities. Enter State Nonprofit Incorporation Forms and Information into \nthe search window. \n \n \nPrivate Foundations \n \nTermination of Foundation Under State Law \nFor the short tax year in which your foundation is fully liquidated, dissolved, or \nterminated, you must file a final Form 990-PF, Return of Private Foundation. You should \ncheck the Final Return box in the header area on page 1 of the return, answer yes to \nthe question whether the foundation had a liquidation, termination, or dissolution; and \nprovide the information set forth in General Instruction T of the Form 990-PF \ninstructions. This information includes the following: \n \n- A statement attached to the return explaining the termination, \n- A certified copy of any liquidation plan, resolution, etc., and all amendments or \nsupplements that were not previously filed, \n- A list of the names and addresses of all recipients of assets, and \n- An explanation of the nature and fair market value of assets distributed to each \nrecipient. \n \nPage 2 of 4 \n \n",
" \n \n \nIf you are terminating your foundation, you will need to file a final form four months and \n15 days after the date of the foundation’s termination. \n \nYou also must consider the special rules that apply to termination of private foundation \nstatus. \n \nTermination of Private Foundation Status \nOnce an organization is classified as a private foundation, it may only terminate that \nstatus under the provisions of Internal Revenue Code section 507. Under section 507, \nthere are four ways to terminate private foundation status, two of which involve tax \nliability: \n \n1. \nVoluntary termination by notifying the IRS of intent to terminate and paying a \ntermination tax \n \nTo voluntarily terminate under section 507(a)(1), the organization must send a \nstatement to the Manager, Exempt Organizations Determinations (Internal Revenue \nService, Exempt Organizations Determinations, P.O. Box 2508, Cincinnati, OH 45201) \nof its intent to terminate its status under section 507(a)(1). The statement must provide, \nin detail, the computation and amount of private foundation termination tax. Unless the \norganization requests abatement, it must pay the tax at the time the statement is filed. \n \n2. \nInvoluntary termination for either willful repeated violations or a willful and \nflagrant violation of the private foundation excise tax provisions and becoming subject to \nthe termination tax \n \n3. \nTransfer of assets to certain public charities \n \nA private foundation may terminate its status under section 507(b)(1)(A) by distributing \nall its net assets to one or more organizations with a ruling or determination letter \ndescribed in section 509(a)(1). However, the organization to which the distribution is \nmade must have been in existence and so described for a continuous period of at least \n60 months before the distribution. A private foundation that terminates its status in \ncompliance with section 507(b)(1)(A) is not required to notify the IRS of its intent to \nterminate, and does not incur any tax under section 507(c). \n \n4. \nOperating as a public charity for a continuous period of 60 months after giving \nappropriate notice \n \nAn organization may terminate its private foundation status under section 507(b)(1)(B) if \nit meets the requirements of section 509(a)(1), (2), or (3)) for a continuous 60-month \nperiod beginning with the first day of any tax year, and notifies the Service before \nbeginning the 60-month period that it is terminating its private foundation status. \n \n \nPage 3 of 4 \n \n",
" \n \n \nPage 4 of 4 \n \nThe notice of termination of private foundation status via operation as a public charity \nshould include: \n \n• The name and address of the private foundation, \n• Its intention to terminate its private foundation status, \n• The Code section under which it seeks classification (section 509(a)(1), (2), \nor (3)), \n• If section 509(a)(1) applies, the specific type of section 170(b)(1)(A) \norganization for which it seeks classification, \n• The date its regular tax year begins, and \n• The date the 60-month period begins. \n \nThe organization also must establish immediately after the end of the 60-month period \nthat it has met the requirements of section 509(a)(1), (2), or (3). \n \nA foundation may also transfer its assets to another private foundation, commence \nvoluntary termination, and pay no termination tax because it has no assets. In this case, \nthe transferee acquires all of the aggregate tax benefits of the transferor associated with \nthe transferred assets. \n \n \nReferences (click to link to IRS.gov page) \nForm 990, Return of Organization Exempt From Income Tax \nForm 990-EZ, Short Form Return of Organization Exempt From Income Tax \nSchedule N: Liquidation, Termination, Dissolution, or Significant Disposition of Assets \nForm 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required \nTo File Form 990 or 990-EZ \nForm 990-PF, Return of Private Foundation \nForm 990 Series, Filing Phase-In \nState Non Profit Information \nLife Cycle of a Public Charity \nLife Cycle of a Private Foundation \n \n \n# # # \n \n"
] |
i8828.pdf
|
0310 Inst 8828 (PDF)
|
https://www.irs.gov/pub/irs-pdf/i8828.pdf
|
[
"Department of the Treasury\nInternal Revenue Service\nInstructions for Form 8828\n(Rev. March 2010)\nRecapture of Federal Mortgage Subsidy\n• You received a federal mortgage\nownership interest and Dara would figure\nGeneral Instructions\nsubsidy (see Federal Mortgage Subsidy\nher recapture tax separately based on her\nSection references are to the Internal\nearlier).\n25% ownership interest.\nRevenue Code unless otherwise noted.\nQualified rehabilitation loan. A\nWhen and Where To File\nqualified rehabilitation loan (QRL) is a\nPurpose of Form\nloan funded by a QMB for the\nAttach your Form 8828 to the Form 1040,\nUse this form to figure and report the\nrehabilitation of a home provided that:\nU.S. Individual Income Tax Return, for the\nrecapture tax on the mortgage subsidy if\n• There were at least 20 years between\ntax year in which you sold or otherwise\nyou sold or otherwise disposed of your\nthe date of the building’s first use and the\ndisposed of your home. File it when the\nfederally subsidized home.\ndate rehabilitation began,\nForm 1040 is due (including extensions).\n• A certain percentage of the walls and\nIf you have to file Form 8828, you must\nframework was retained in place,\nuse Form 1040.\nFederal Mortgage Subsidy\n• The rehabilitation costs amounted to 25\nYou have a federal mortgage subsidy if\nSpecial Rules\npercent or more of your adjusted basis in\nyou received either of the following\nthe building after the rehabilitation, and\nGiving away your home. If you gave\nbenefits.\n• You were the first occupant of the\naway your home (other than to your\n• A mortgage loan (including a qualified\nhome after the rehabilitation was\nspouse or ex-spouse incident to divorce),\nrehabilitation loan) that had a lower\ncompleted.\nyou must figure your recapture tax as if\ninterest rate than was usually charged\nyou had actually sold your home for its\nIf you sold or disposed of this\nbecause it was funded from a tax-exempt\nfair market value at the time of the\nrehabilitated building that was your home\nqualified mortgage bond (QMB) issue.\ndisposition.\nwithin 9 years after you received the QRL,\n• A mortgage credit certificate (MCC)\nyou must recapture the federal mortgage\nDivorce. The transfer of an interest in\nwith your mortgage loan that you could\nsubsidy. See section 143(k)(5) for details.\nthe home by one spouse (or former\nuse to reduce your federal income taxes.\nSpecial rules may apply for certain\nspouse) to another does not result in\nYou may also have a federal mortgage\nresidences destroyed in a federally\nrecapture tax to either person (do not file\nsubsidy if, when you bought your home,\ndeclared disaster. See section\nthis form) if:\neither:\n143(k)(12[sic(13)]) for more details.\n• It is incident to divorce, and\n1. You assumed the seller’s obligation\n• No gain or loss was included in or\nHome improvement loan. There is\non a QMB-funded loan, provided that you\ndeducted from income on your return.\nno recapture of the federal mortgage\nwere qualified to obtain a loan from the\nsubsidy if instead of a QRL you received\nSee Pub. 504, Divorced or Separated\nproceeds of a QMB, or\na qualified home improvement loan\nIndividuals, for situations where gain or\n2. The seller’s MCC was transferred\n(QHIL) funded by a QMB. A QHIL is\nloss is included in or deducted from\nto you with the approval of the issuer and\nlimited to $15,000 and must be used for\nincome on the transfer incident to divorce.\nboth the following apply:\nalterations, repairs, and improvements\nDestruction by casualty. If your home\na. You met the eligibility requirements\nthat protect or improve the basic livability\nis destroyed by fire, storm, flood, or other\nneeded to get an MCC, and\nor energy efficiency of your home. See\ncasualty, there generally is no recapture\nb. The issuer of the MCC issued you\nsection 143(k)(4) for details.\ntax if you replace the home (for use as\na replacement MCC.\nyour main home) on its original site. In\nQualifying subordinate mortgage loan\ngeneral, the period for replacement is\n(or grant). A qualifying subordinate\nlimited to 2 years after the end of the tax\nRecapture Tax\nmortgage loan (or grant) (QSML) is a loan\nyear when the destruction happened. If\nthat can be made in addition to any QMB\nIf you sold or otherwise disposed of your\nyou do not replace the home in time, you\nor MCC federally subsidized financing. To\nhome during the first 9 years after you\nmust file Form 8828 with Form 1040X,\nreceive a QSML, you must agree that if\nreceived a federally subsidized QMB or\nAmended U.S. Individual Income Tax\nyou sell your home within a 9-year period,\nMCC loan, you may have to pay back\nReturn, for the year the home was\nyou either sell according to certain terms\n(recapture) all or part of the federal\ndestroyed.\nor share any gain with the QSML\nmortgage subsidy you received by\ngovernmental lender. See section\nIn certain circumstances, the\nincreasing your federal income tax for the\n143(k)(10). If you had a QSML, see the\nreplacement period may be extended if\nyear in which you sold or disposed of your\nline 13 instructions on page 2.\nthe home is located in a federally\nhome. Refinancing of a federally\ndeclared disaster area and is destroyed\nsubsidized loan without a sale or\nRefinancing your home. Proceeds from\nby reason of that disaster. For more\ndisposition of the home does not result in\na QMB cannot be used to refinance a\ninformation, see Pub. 547, Casualties,\nrecapture, but a later sale or disposition\nhome mortgage. However, replacement\nDisasters, and Thefts.\nafter the refinancing may result in\nof construction period, bridge, or similar\nrecapture.\ntemporary financing used when you first\nTwo or more owners. In general, if two\npurchased your home is not treated as\nor more persons own a home and are\nrefinancing.\njointly liable for the federally subsidized\nWho Must File\nmortgage loan, figure the actual recapture\nYou must file this form if all of the\nIf, once you have received permanent\ntax separately for each, based on the\nfollowing apply. (For exceptions, see\nfinancing from the proceeds of a QMB,\ninterest of each in the home.\nSpecial Rules on this page.)\nthe home is refinanced (with conventional\n• You sold or otherwise disposed of your\nFor example, Dwaine has a 75%\nfinancing), the federal subsidy on your\nhome (whether or not you realized a\nownership interest in a house and his\noriginal QMB loan is subject to recapture\ngain).\ndaughter Dara has the remaining 25%\nwhen you sell or dispose of your home\n• Your original mortgage loan was\nownership interest. Dwaine would figure\nwithin the 9-year recapture period. If you\nprovided after December 31, 1990.\nhis recapture tax based on his 75%\nrefinance within the first 4 years after the\nCat. No. 14075L\n",
"closing date of the original loan, you have\nsubsidized debt, not your current address\nthe cost of the property plus purchase\nto adjust your holding period percentage\nas shown on your Form 1040.\ncommissions and improvements, minus\n(see the worksheet for line 20 on page 3)\ndepreciation. Do not reduce the adjusted\nLine 2. Check the applicable box on line\nas if your loan was fully repaid on the\nbasis for any gain that you did not\n2 from the information on the notification\ndate of the refinancing.\nrecognize on the sale of a previous home.\ngiven to you at the time you took out the\nAn MCC can be reissued in a\nloan.\nIf you received your home, or interest\nrefinancing if all of the following\nin a home, incident to a divorce, your\nLine 3. Fill in the requested information\nconditions are met.\nadjusted basis is generally the same as\nfrom the notification discussed above. If\n1. The issuer reissues an MCC to\nyou have a problem identifying the issuer,\nthat of your spouse (or former spouse).\nreplace your existing MCC, which can be\ncontact your lender and ask for the\nthe original MCC, an MCC issued to a\nFor details on how to determine your\ninformation.\ntransferee under Regulations section\nadjusted basis, get Pub. 551, Basis of\n1.25-3(p), or an MCC previously reissued\nLine 4. Fill in the name and address of\nAssets.\nunder the refinancing provisions.\nthe bank or other lender that provided\n2. The reissued MCC takes effect\nyour original mortgage.\nLine 13. Enter “QSML” on the dotted line\nbeginning with the date you refinanced\nto the left of the line 13 entry space if you\nLine 5. Fill in the month, day, and year\nyour home (refinancing closing date).\nsold your home at a gain within the 9-year\nthat your original federally subsidized\n3. The reissued MCC:\nrecapture period and paid a share of that\nmortgage loan was provided. This\na. Applies to the same property as\ngain to the QSML governmental lender. In\ngenerally is the date of settlement on your\nyour existing MCC,\nthe amount column for line 13, enter your\nhome. However, if the loan became\nb. Replaces entirely your existing\nshare of the gain. Attach a worksheet to\nfederally subsidized debt at a later date,\nMCC,\nyour Form 8828 to explain how you\nuse that date instead.\nc. Specifies a mortgage debt that\ncalculated your share of the gain. Show\nLine 6. Fill in the applicable month, day,\ndoes not exceed the outstanding debt\nthe date you paid the QSML\nand year. The settlement or closing date\nbalance on your existing MCC,\ngovernmental lender its share of the gain\ngenerally is the date of sale. However,\nd. Does not increase the certificate\nand the amount of that share. See\nForm 8828 also applies to certain other\ncredit rate specified on the existing MCC,\nQualifying subordinate mortgage loan (or\ndispositions of your home. For instance,\nand\ngrant) on page 1.\nthe date to enter on line 6 may be the\ne. Does not increase the allowable\ndate you deeded the property to a relative\ncredit under your existing certificate for\nLine 15. Figure your modified adjusted\n(see Giving away your home under\nany tax year.\ngross income as follows:\nSpecial Rules on page 1).\n• Begin with: Your adjusted gross\nRepayment of the loan. Your holding\nLine 8. Enter the date the original\nincome as shown on your Form 1040.\nperiod percentage (line 20) may be\nfederally subsidized loan was fully repaid.\n• Add: Any tax-exempt interest that you\nreduced (see the line 20 instructions) if\n(This may be the same as the date of sale\nreceived or accrued for the tax year.\nyou:\nor other disposition on line 6.) A\n• Repay your loan in full or refinance\n• Subtract: Any gain included in your\nrefinanced QMB loan is fully repaid on the\nother than with reissuance of an MCC (as\ngross income because of the disposition\ndate of its refinancing (with conventional\ndescribed earlier) within the first 4 years\nof your home.\nfinancing). However, a refinanced MCC\nafter the closing date of your original loan,\nloan that met all the conditions specified\nLine 16. If your home was financed with\nand\nearlier under Refinancing your home is\n• Sell or dispose of your home later\na federally subsidized loan, you should\nconsidered an extension of the original\nduring the 9-year recapture period.\nhave received notification in writing from\nMCC loan. Do not enter the refinancing\nthe bond issuer or the lender at the time\nOther special rules may apply in\ndate for such an MCC on line 8. See\nyour mortgage was provided. The\ncertain cases. See section 143(m).\nRefinancing your home and the\nnotification contains a table which lists\ninstructions for line 20.\nadjusted qualifying income figures. Your\nadjusted qualifying income is found in the\nSpecific Instructions\nPart II—Computation of\ncolumn of the table that corresponds to\nyour family size (number of family\nNote. If your home was financed with a\nRecapture Tax\nmembers living with you at the time of the\nfederally subsidized loan, you should\nNote. You must report all required\nsale) on the line that corresponds to the\nhave received notification in writing from\ninformation for your interest in the home.\nnumber of full and partial years that you\nthe bond issuer or the lender at the time\nThis may be less than 100% if someone\nheld your home.\nyour mortgage was provided. The\nelse also has an interest in the home (see\nnotification should state that your home\nSpecial Rules on page 1).\nLine 19. The federally subsidized\nwas financed with a mortgage loan from\namount should be found on the\nLine 9. This item applies to both sales\nthe proceeds of a tax-exempt bond or that\nnotification you received from the bond\nand other dispositions (see Giving away\nyou received a mortgage credit certificate\nissuer or from your lender. It is equal to\nyour home under Special Rules on page\nwith your mortgage loan. The notification\n6.25% of the highest amount of the loan\n1). If your home was disposed of other\nshould include information needed to\nthat was federally subsidized. Enter the\nthan by sale, the sales price is the fair\nfigure your recapture tax and it should\nfigure on line 19.\nmarket value of the home at the time of\nadvise you to keep it for your records.\nthe disposition. You should report only the\nName(s) and social security number.\nLine 20. You will find your holding period\npart of the sales price representing your\nThe name(s) and social security number\npercentage on the same line of the table\ninterest in the home (see Two or more\non Form 8828 should be the same as\nfrom which you obtained your adjusted\nowners and Qualifying subordinate\nthose shown on your Form 1040.\nqualifying income (see line 16\nmortgage loan (or grant) under Special\ninstructions). However, if you fully repaid\nRules on page 1).\nPart I—Description of\nthe federally subsidized loan within 4\nLine 10. Include sales commissions,\nyears of the closing date of the loan, and\nHome Subject to Federally\nadvertising, legal fees, etc., allocable to\nbefore selling or otherwise disposing of\nyour interest in the home.\nSubsidized Debt\nyour home, you will need to use the\nworksheet on page 3 to redetermine your\nLine 1. List the address of the property\nLine 12. In general, the adjusted basis of\nholding period percentage for line 20.\nthat was subject to the federally\nyour interest in the home is your share of\n-2-\nInstructions for Form 8828 (Rev. 12-2009)\n",
"B.\nC.\nD.\nE.\nF.\nG.\nH.\nA.\nB.\nC.\nD.\nE.\nF.\nG.\nH.\nA.\n%\nMonth\nDay\nYear\nYears\nWorksheet for figuring the holding period percentage if you fully repaid the original federally subsidized loan: (1) before the\ndate of sale or disposition of your home and (2) within the first 4 years after the closing date of the original loan. (Keep for\nyour records.) (Do not use this worksheet if lines 6 and 8 of Form 8828 are the same date.)\nClosing date of original loan. Enter the date from Form 8828, line 5\nRepayment date. Enter the date from Form 8828, line 8\nEnter the number of years between the dates on lines A and B. Round up to the nearest whole\nyear\nSale date. Enter the date from Form 8828, line 6\nEnter the number of years between the dates entered on lines B and E. Round up to the nearest\nwhole year\nMultiply the percentage on line D by the percentage on line G. Round to the nearest whole\npercentage. This is your adjusted holding period percentage to enter on line 20 of Form 8828. If\nthis percentage is zero, you will have no recapture, but you still must complete and file Form 8828\nMonth\nDay\nYear\nYears\nMonth\nDay\nYear\nIf the repayment date on line B is more than 4 years after the closing date on line A, do not use\nthis worksheet.\n1\n20%\n2\n40%\n3\n60%\n4\n80%\nIf the number of years on line C is:\nEnter this percentage:\n%\n%\n1\n100%\n2\n80%\n3\n60%\n4\n40%\n5\n20%\nIf the number of years on line F is:\nEnter this percentage:\n6 or more\n0%\n-3-\nInstructions for Form 8828 (Rev. 12-2009)\n"
] |
p4320.pdf
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0307 Publ 4320 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4320.pdf
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[
"EFTPS Tool Kit\nElectronic Federal Tax Payment System\nEFTPS Tool Kit\nElectronic Federal Tax Payment System\nTAX PAYMENT SYSTEM\nELECTRONIC FEDERAL\nA Complete Marketing\nResource for Paying\nFederal Taxes\nElectronically.\nw w w . e f t p s . g o v\n\u0001\n",
"Order your FREE materials at\nMost materials below can be viewed or downl\nTarget Audience\n✹\n✹\n✹\n✹\n✹\nTax Professionals\nBusinesses\nIndividuals\nAll Taxpayers\nTax Professionals &\nFinancial Institutions\nE-File Electronic Payment Options Brochure\nPublication 3611 • Catalog 29862K\nA brochure that explains the types of taxes that can\nbe paid by electronic funds withdrawal or credit card.\nAvailable in Spanish, through Internet download only. \nPublication 3611SP\nTax Professional Guide to EFTPS\nPublication 4169 • Catalog 36249D\nA complete guide to EFTPS for tax professionals.\n✹\n✹\n✹\nBrochure for Businesses and Individuals\nPublication 966 • Catalog 22397E \nA complete overview of EFTPS for business and\nindividual taxpayers.\nAvailable in Spanish. Publication 966SP\n",
"t www.fms.treas.gov/eftps/marketing.html\nnloaded as PDFs at www.irs.gov\n✹\nBatch Provider Software and Guide Package\nPublication TPB05 • Catalog BATCH05\nMake multiple payments for multiple clients without having to manage multiple\nPINs. Register, enroll and make payments through the software for your clients\nvia the Internet. Send one payment or send up to 5,000 payments at a time.\nDownload software at www.eftps.gov – click on \"Help & Information\"\nthen on \"Downloads\" and then on \"Software\"\n✹\nIndividual Stuffer\nPublication 4463 • Catalog 39951A\nDesigned to fit most statement envelopes. Two-sided with\nbenefits and features of EFTPS.\n✹\nEFTPS-Online Fact Sheet\nPublication 4132 • Catalog 35376B\nA simple overview sheet that shows how to enroll in EFTPS Online\nand how to make a payment.\nAvailable in Spanish, through Internet download only. \nPublication 4132SP\nBusiness Stuffers\nA. (Pay federal taxes electronically) \nPublication 4170 • Catalog 36252A\nB. (Pay your coupons…Online)\nPublication 4126 • Catalog 35257T\nDesigned to fit most statement envelopes. Two-sided with\nbenefits and features of EFTPS.\n✹\n✹\n",
"Log on to\nwww.irs.gov\nand type the\npublication\nnumber in the\nsearch window. \nLog on to\nwww.fms.treas.\ngov/eftps/\nmarketing.html\nor call\n1-888-725-7879.\n✹\nEFTPS Button\nPublication 4306 \nCatalog 38272M\nButton with bull clip. An\neffective way to promote\nEFTPS to clients and\ncustomers, especially for\nbank tellers.\n✹\n✹\nEnrollment Forms for Businesses and\nIndividuals\nBusiness: Form 9779 • Catalog 21816U\nIndividual: Form 9783 • Catalog 21820C\nA two-sided easy-to-understand enrollment form.\nAvailable in Spanish. Forms 9779SP & 9783SP\n✹\nEFTPS Poster\nPublication 3722 • Catalog 31158P\n17 x 22 inch poster that promotes paying taxes via\nEFTPS Online or phone.\n✹Window/Door Decal\nPublication 4075\nCatalog 34658Y\nIdentification sticker for\nEFTPS providers.\nTo Download:\nTo Order:\nFor Additional\nFREE EFTPS\nMarketing\nTools...\n",
"TAX PAYMENT SYSTEM\nELECTRONIC FEDERAL\nT\nhank you for inquiring about the Electronic Federal Tax Payment System (EFTPS). We know your clients turn\nto you for sound advice. This kit will help you educate your clients about the benefits of making tax payments\nelectronically and assist you in growing your business more profitably. These materials are provided free\nby the Internal Revenue Service (IRS) and the Financial Management Service (FMS).\nEFTPS is the safest, easiest, most convenient way for businesses and individuals to pay federal taxes via the\nInternet or over the phone. EFTPS is a free service of the U.S. Department of the Treasury.\nFor businesses and individuals, EFTPS eliminates the hassles associated with writing a check and taking it to a\nfinancial institution or mailing payments to the IRS. Other benefits include:\n■Tax payments can be made securely from home or office, 24 hours a day, 7 days a week. \n■Payments can be made from anywhere that has a phone or Internet connection.\n■Payments can be scheduled up to 120 days in advance for businesses and 365 days in advance for \nindividual 1040-ES payments. Payments can be made daily, weekly or monthly, which can help avoid \npenalties for late payments. \n■IRS does not have access to the business’s or individual’s account.\n■Scheduled payments can be canceled up to two business days in advance of the settlement date. \n■Up to 16 months of EFTPS payment history can be accessed online or by phone. \n■Every EFTPS transaction receives an immediate EFT Acknowledgment Number that is a receipt of \nthe transaction.\nEFTPS uses the highest level of security available online. Your customers can be assured their information is\nprotected and that no one has unauthorized access to their account. \nTreasury introduced EFTPS in 1996 to provide a more efficient and secure method for taxpayers to make\npayments. Since that time, the service has processed more than 645 million payments totaling more \nthan $15 trillion.\nTo view or order the materials online please visit www.fms.treas.gov/eftps/marketing.html or for more\ninformation on ordering the materials call 1-888-725-7879.\n",
"Department of the Treasury\nInternal Revenue Service\nw w w . i r s . g o v\nPublication 4320 (3-2007)\nCatalog Number 38437H\nIRS\nEFTPS Customer Service\n24 hours a day, 7 days a week\n1.800.555.4477\nwww.eftps.gov\nTAX PAYMENT SYSTEM\nELECTRONIC FEDERAL\n"
] |
p4541.pdf
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0211 Publ 4541 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4541.pdf
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[
"Splitting Federal\nIncome Tax\nRefunds\nImportant Information for U.S.\nFinancial Institutions\nPublication 4541 (Rev. 2-2011) Catalog Number 48763C \nDepartment of the Treasury Internal Revenue Service\nVisit www.irs.gov for more information.\n",
"More choices for direct deposit \nof income tax refunds including the \npurchase of Savings Bonds\nTaxpayers have more choice and flexibility for direct deposits of \ntheir federal income tax refunds. They can directly deposit their \nrefund (or part of it) to one or more accounts at a bank or other \nfinancial institution in the United States, or they can buy up to \n$5,000 in paper series I savings bonds.\nTaxpayers can continue to use the direct deposit line on Form \n1040 to electronically send their refunds to one account. IRS Form \n8888, Allocation of Refund (Including Savings Bond Purchases) \nis required to split their refunds into more than one account or \npurchase savings bonds. Taxpayers can buy bonds for themselves \nor others, including children or grandchildren.\nThis gives taxpayers more options for managing their refunds \n— whether for immediate use or future savings — teamed with the \nspeed and safety of direct deposit. It’s a win-win.\nYou can help your customers understand their choices, maximize \ntheir direct deposit options and ensure their funds arrive as \nintended by:\n\t1.\t \u0007\nInforming your customers about your guidelines for \naccepting direct deposits.\n\t\n\t \u0007\nThe IRS will deposit a refund to any checking or savings \naccount that is in the taxpayer’s name. In the case of refunds \non jointly filed returns, the IRS will deposit the refund into an \naccount of either or both spouses. For example, the IRS will \ndeposit a joint refund into an individual retirement account of \none spouse. If you place restrictions on the types of accounts or \nownership for which you accept direct deposits, please inform \nyour customers.\n\t2.\t \u0007\nEnsuring your customers have correct account and routing \nnumber information and urging them to double-check the \naccuracy of account and routing information entered on \ntheir returns.\n\t\n\t \u0007\nThe IRS assumes no responsibility for taxpayer errors in \naccount or routing information.\n\t\n\t • \u0007\nIf the taxpayer omits a digit in the account or routing number \nof an account and the number does not pass IRS’ validation \ncheck, IRS will send a paper check for the entire refund.\n\t\n\t • \u0007\nIf a taxpayer incorrectly enters account or routing \ninformation and the financial institution returns the funds to \nthe agency, the IRS will re-issue that portion of the refund as \na paper check.\n\t\n\t • \u0007\nIf a taxpayer incorrectly enters account or routing \ninformation resulting in a deposit to another person’s \naccount, the taxpayer must take corrective action through the \nrespective financial institution to recover their funds.\n\t3.\t \u0007\nEncouraging customers to communicate with you about \ndirect deposits to their individual retirement arrangements.\n\t\n\t \u0007\nAs with all IRA deposits, the account owner is responsible for \ninforming their IRA trustee of the year for which the deposit \nis intended and for ensuring their contributions do not exceed \ntheir annual contribution limitations. Federal income tax \nrefund direct deposits will not indicate an IRA contribution \nyear. IRS instructions will stress taxpayers’ responsibilities in \ncommunicating with their IRA trustees and advise them that, \nunless they provide advance notification, their trustees can \nassume the deposits are for the year in which the deposit is \nmade.\nSpeed, safety and choice — with\ndirect deposit you can have it all!\nSplit your refund among as many \nas three accounts.\n"
] |
p3498.pdf
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1104 Publ 3498 (PDF)
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https://www.irs.gov/pub/irs-pdf/p3498.pdf
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[
"Provide America’s\ntaxpayers top\nquality service by\nhelping them\nunderstand and\nmeet their tax\nresponsibilities\nand by applying\nthe tax law with\nintegrity and\nfairness to all.\nThe Examination Process\nIntroduction\nThe Internal Revenue Service (IRS) accepts most federal\nreturns as filed. Some returns, however, are examined, or\naudited, to determine if income, expenses, and credits are\nreported accurately.\nThis publication discusses general rules and procedures\nwe follow in examinations. It explains what happens before,\nduring, and after an examination. It also explains appeal and\npayment procedures.\nAs a taxpayer, you have the right to fair, professional,\nprompt, and courteous service from IRS employees, as\noutlined in the Declaration of Taxpayer Rights found on\npage 3.\nWe must follow the tax rules set forth by Congress in the\nInternal Revenue Code. We also follow Treasury\nRegulations, court decisions, and other rules and\nprocedures written to administer the tax laws.\nIf the examination results in a change to your tax liability,\nyou may ask us to reconsider your case. Some reasons why\nwe may reconsider your case include:\nYou are submitting additional information that could\nresult in a change to the additional amount we have\ndetermined that you owe;\nYou are filing an original delinquent return after we have\ndetermined that you owe an additional amount, or;\nYou are identifying a mathematical or processing error\nwe made.\nYou must request reconsideration in writing and submit it to\nyour local IRS office.\nThe IRS Mission\n \n \n \n \n \n \n \nwww.irs.gov \nPublication 3498 (Rev. 11-2004) \n Catalog Number 73074S\n \n \n \n",
"What’s Inside . . .\nIntroduction\nDeclaration of Taxpayer Rights\nWhat To Do if You Agree or Disagree\nwith the Examination Results\nIf You Agree\nIf You Do Not Agree\nFast Track Mediation Services\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n3\n3\n3\n4\n4\n5\n5\n5\n5\n6\n6\n6\nDo you have questions or need help\nright away? Call us. We are here to\nhelp you.\nFor tax forms and publications:\n1-800-829-3676\n1-800-829-4059 /TDD\n1-703-368-9694-Forms by Fax\nFor tax information and help:\nCall the number on the bill you\nreceived or call us toll free at:\n1-800-829-1040 (for 1040 filers)\n1-800-829-4933 (for business filers)\n1-800-829-4059 /TDD\n?\nFor General Information:\nFor information about a specific examination please\ncontact the person named on the appointment letter.\n6\nWhat to Do When You Receive a Bill\nfrom the IRS\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\nAfter the Examination\nPayment Options\nTemporarily Delay the\nCollection Process\nInnocent Spouse Relief\nYou Must Contact Us\nWhat If You Believe Your Bill Is Wrong\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\nHow Do You Appeal a Decision?\nThe Appeal System\nAppeal Within the IRS\nMaking a Small Case Request\nFiling a Formal Protest\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\nInternet: www.irs.gov\nFTP - ftp.fedworld.gov/pub/\nTELENET-iris.irs.gov\nYou’ll find answers to frequently asked\ntax questions, tax forms on-line,\nsearchable publications, hot tax\nissues, news, and help through e-mail.\nYou may also visit your nearest IRS Office.\nYou’ll find the exact address in your local\nphone book under U.S. Government\nIf you prefer to write to us . .\nEnclose a copy of your tax bill. Print\nyour name, social security number or\ntaxpayer identification number, and the\ntax form and period shown on your bill.\nWrite to us at the address shown on\nyour tax bill.\nYour Return Is Going To Be Examined\nBefore the Examination\nDuring the Examination\nExaminations by Mail\nExaminations in Person\nHow to Stop Interest from Accumulating\nConsents to Extend the Statute of\nLimitations\nResults of the Examination\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n3\n3\n3\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n4\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n○\n6\n7\n7\n7\n8\n8\n8\nPrivacy Act Statement\n8\n4\n",
"3\nYour Return Is Going To Be\nExamined.\nDeclaration of Taxpayer Rights\nBefore the Examination\nWe accept most taxpayers’ returns as filed. If we inquire about your return\nor select it for examination, it does not suggest that you are dishonest. The\ninquiry or examination may or may not result in more tax. We may close\nyour case without change or you may receive a refund.\nThe process of selecting a return for examination usually begins in one of\ntwo ways. One way is to use computer programs to identify returns that\nmay have incorrect amounts. The programs may be based on information\nreturns, such as Forms 1099 or W-2, on studies of past examinations, or\non certain issues identified by other special projects. Another way is to use\ninformation from compliance projects that indicates a return may have\nincorrect amounts. These sources may include newspapers, public\nrecords, and individuals. If we determine the information is accurate and\nreliable, we may use it to select a return for examination.\nPublication 556, Examination of Returns, Appeal Rights, and Claims for\nRefund, explains the rules and procedures that we follow in examinations.\nThe following sections give an overview of how we conduct examinations.\nDuring the Examination\nExaminations by Mail\nIf the examination is conducted by mail, you can:\n1.\nAct on your own behalf. (In the case of a jointly filed return,\neither spouse can respond or both spouses can send a\njoint response.)\n2.\nHave someone represent you in correspondence with us. This\nperson must be an attorney, accountant, enrolled agent, an\nenrolled actuary, or the person who prepared the return and\nsigned it as the preparer. If you choose to have someone\nrepresent you, you must furnish us with written authorization.\nMake this authorization on Form 2848, Power of Attorney and\nDeclaration of Representative.\nSome examinations are conducted entirely by mail. If the examination\nis conducted by mail, you’ll receive a letter from us asking for\nadditional information about certain items shown on your return, such\nas income, expenses, and itemized deductions.\nExaminations in Person\nAn examination conducted in person begins when we notify you that\nyour return has been selected. We will tell you what information you \nneed to provide at that time. If you gather the information before the\nexamination, we may be able to complete it more easily and in a\nshorter time.\nIf the examination is conducted in person, it can take place in\nyour home, your place of business, an IRS office, or the office of\nyour attorney, accountant, or enrolled agent (a person enrolled to\npractice before the IRS). If the time or place is not convenient for\nyou, the examiner will try to work out something more suitable.\nNote: You may obtain any of the forms and publications\nreferenced in this publication by calling 1-800-829-3676.\nVII. Appeals and Judicial Review\nIf you disagree with us about the amount of your tax\nliability or certain collection actions, you have the right to\nask the Appeals Office to review your case. You may also\nask a court to review your case.\nI. Protection of Your Rights\nIRS employees will explain and protect your rights as a taxpayer\nthroughout your contact with us.\nII. Privacy and Confidentiality\nThe IRS will not disclose to anyone the information you give us,\nexcept as authorized by law. You have the right to know why we are\nasking you for information, how we will use it, and what happens if\nyou do not provide requested information.\nIII. Professional and Courteous Service\nIf you believe that an IRS employee has not treated you in a\nprofessional, fair, and courteous manner, you should tell that\nemployee’s supervisor. If the supervisor’s response is not\nsatisfactory, you should write to the IRS Director for your Area or\nthe Center where you file your return.\nIV. Representation\nYou may either represent yourself or, with proper written authoriza-\ntion, have someone else represent you. Your representative must\nbe a person allowed to practice before the IRS, such as an attorney,\ncertified public accountant, or enrolled agent (a person enrolled to\npractice before the IRS). If you are in an interview and ask to\nconsult such a person, then we must stop and reschedule the\ninterview in most cases.\nYou can have someone accompany you at an interview. You may\nmake sound recordings of any meetings with our examination,\nappeal, or collection personnel, provided you tell us in writing 10\ndays before the meeting.\nV. Payment of Only the Correct Amount of Tax\nYou are responsible for paying only the correct amount of tax due\nunder the law—no more, no less. If you cannot pay all of your tax\nwhen it is due, you may be able to make monthly payments.\nVI. Help with Unresolved Tax Problems\nThe Taxpayer Advocate Service can help you if you have tried\nunsuccessfully to resolve a problem with the IRS. Your local\nTaxpayer Advocate can offer you special help if you have a\nsignificant hardship as a result of a tax problem. For more\ninformation, call toll-free, 1-877-777-4778 (1-800-829-4059 for\nTTY/TDD) or write to the Taxpayer Advocate at the IRS office\nthat last contacted you.\nVIII. Relief from Certain Penalties and Interest\nThe IRS will waive penalties when allowed by law if you can show\nyou acted reasonably and in good faith or relied on the incorrect\nadvice of an IRS employee. We will waive interest that is the\nresult of certain errors or delays caused by an IRS employee.\n",
"4\nYour Return Is Going To Be Examined. (cont.)\nIf the examination is conducted in person, you can:\n1.\nAct on your own behalf. (In the case of a jointly filed return,\neither spouse or both can attend the interview.) If you are\nacting on your own behalf, you may leave to consult with your\nrepresentative. We will suspend the interview and reschedule\nthe examination. We cannot suspend the interview if we are\nconducting it as a result of your receiving an administrative\nsummons.\n 2.\nHave someone accompany you, either to support your position\nor to witness to the proceedings.\n3.\nAccompany someone who will represent you. This person\nmust be an attorney, accountant, enrolled agent, an enrolled\nactuary, or the person who prepared the return and signed it as\nthe preparer.\n4.\nHave your representative act for you and not be present at the\naudit yourself. If you choose to have someone represent you\nin your absence, you must furnish us with written authorization.\nMake this authorization on Form 2848, Power of Attorney and\nDeclaration of Representative.\nDuring your examination, if you think you will owe additional tax at\nthe end of the examination, you can stop interest from accumulating\nby paying all or part of the amount you think you will owe. Interest\nwill stop accumulating on the part you pay when the IRS receives\nyour money. Interest will only be charged on the tax, penalties, and\ninterest that are unpaid on the date they are assessed.\nHow to Stop Interest from Accumulating\nConsents to Extend the Statute of\nLimitations\nWe try to examine tax returns as soon as possible after they are filed, but\noccasionally we may request that you extend the statute of limitations of\nyour tax return.\nA return’s statute of limitation generally limits the time we have to\nexamine it and assess tax. Assessments of tax must be made within\n3 years after a return is due or filed, whichever is later. We can’t\nassess additional tax or make a refund or credit (unless you filed a\ntimely claim) after the statute of limitations has expired. Also, if you\ndisagree with the results of the examination, you can’t appeal the\nitems you disagree with unless sufficient time remains on the statute.\nBecause of these restrictions, if there isn’t much time remaining to\nexamine your return, assess additional taxes, and/or exercise your\nappeal rights, you have the opportunity to extend the statute of\nlimitations. This will allow you additional time to provide further\ndocumentation to support your position, request an appeal if you do\nnot agree with our findings, or to claim a tax refund or credit. It also\nallows the Service time to complete the examination, make any\nadditional assessment, if necessary, and provide sufficient time for\nprocessing.\nIf the statute of limitations for your tax return is approaching, you\nmay be asked to sign a consent. You may:\n1.\nRefuse to extend the statute of limitations;\n2.\nLimit or restrict the consent to particular issues, or\n3.\nLimit the extension to a particular period of time.\nA written agreement between you and the Service to extend the\nstatutory period of a tax return is called a “consent.” Consents can be\nused for all types of tax except estate tax.\nThere are two basic kinds of consent forms. One sets a specific\nexpiration date for the extension, and the other for an indefinite period\nof time. Either type of consent may be limited by restrictive conditions.\nThe use of a restricted consent is to allow the statute to expire with\nregard to all items on the return except those covered by the restrictive\nlanguage.\nThe consent will be sent or presented to you with a letter\nexplaining this process and Publication 1035, Extending the\nTax Assessment Period. For further information, refer to this\npublication.\nResults of the Examination\nIf we accept your return as filed, you will receive a letter\nstating that the examiner proposed no changes to your return.\nYou should keep this letter with your tax records.\nIf we don’t accept your return as filed, we will explain any\nproposed changes to you and your authorized representative.\nIt is important that you understand the reasons for any\nproposed changes; don’t hesitate to ask about anything that is\nunclear to you.\nWhat to Do When You Receive a Bill from\nthe IRS\nYou receive a tax \nbill in the mail.\nPay the full \namount now . . .\n \nor . . . .\nIf it is correct . . . .\nGather copies of :\nthe bill\nany records\ntax returns, and\ncanceled checks\nIf it is not correct . . .\nContact us right away . . . \nVisit your local \nIRS Office\nWrite to us at \nthe address on \nyour bill.\nYou have several payment options . . .\nPay the full\namount now\nSee page 4.\nPay by Credit Card\nSee page 7.\nCREDIT\nPay in \nmonthly installments\nSee page 7.\nApply for an \nOffer-in-Compromise\nSee page 7.\nSeek a \ntemporary delay.\nSee page 7.\n1-800-829-1040 (for 1040 filers)\n1-800-829-4933 (for business filers)\n1-800-829-4059 /TDD\nCall...\n",
"What To Do If You Agree or Disagree with the\nExamination Results\n5\nIf you do not respond to the 30-day letter,\nor if you respond but do not reach an\nagreement with an appeals officer, we will\nsend you a 90-day letter, also known as a\nNotice of Deficiency. This is a legal\ndocument that explains the proposed\nchanges and the amount of the proposed\ntax increase. You will have 90 days (150\ndays if it is addressed to you outside the\nUnited States) from the date of this notice\nto file a petition with the Tax Court. If you\ndo not petition the Tax Court you will\nreceive a bill for the amount due.\nFor additional information, refer to Publication 3605, Fast Track\nMediation-A Process for Prompt Resolution of Tax Issues.\nFast Track Mediation Services\nIf you do not agree with any or all of the IRS findings, you may\nrequest Fast Track Mediation services to help you resolve\ndisputes resulting from the examination (audits). Fast Track\nMediation offers an expedited process with a trained mediator,\nwho will help facilitate communication, in a neutral setting. \nThe mediator will work with you and the IRS to understand the\nnature of the dispute. The purpose is to help the two of you \nreach a mutually satisfactory resolution that is consistent with\nthe applicable law. The mediator has no authority to require\neither party to accept any resolution. You may withdraw from \nthe mediation process anytime. If any issues remain unresolved\nyou will retain all of your usual appeal rights.\nMost cases qualify for Fast Track Mediation. To begin the\nprocess, you may request the examiner or IRS representative\nto arrange a mediation meeting. Both you and the IRS\nrepresentative must sign a simple Agreement to Mediate form.\nA mediator will then be assigned. Generally, within a week,\nthe mediator will contact you and the IRS representative to\nschedule a meeting. After a brief explanation of the process,\nthe mediator will discuss with you when and where to hold the\nmediation session.\nIf You Agree\nIf you agree with a proposed increase to tax, you can sign an\nagreement form and pay any additional tax you may owe. You\nmust pay interest and applicable penalties on any additional\nbalance due. If you pay when you sign the agreement, interest\nis generally figured from the due date of your return to the date\nof your payment.\n If you do not pay the additional tax and interest, you will\nreceive a bill (See “What To do When You Receive a Bill from\nthe IRS” on page 4.) If the amount due (including interest and\napplicable penalties) is less than $100,000 and you pay it\nwithin 21 business days, we will not charge more interest or\npenalties. If the amount is $100,000 or more, the period is\nreduced to 10 calendar days. If you can’t pay the tax due at\nthe end of the examination, you may pay whatever amount you\ncan and request an installment agreement for the balance.\n(See “Setting up an Installment Agreement” on page 7.)\nIf you are entitled to a refund, you will receive it sooner if you\nsign the agreement form at the end of the examination. You\nwill also be paid interest on the refund.\nIf You Do Not Agree\nIf you do not agree with the proposed changes, the examiner\nwill explain your appeal rights. If your examination takes place\nin an IRS office, you may request an immediate meeting with\nthe examiner’s supervisor to explain your situation. You may\nalso enter into an Agreement to Mediate to help resolve\ndisputes through Fast Track Mediation services. (See next column.)\nMediation can take place at this meeting or afterwards. If an\nagreement is reached, your case will be closed.\nIf you cannot reach an agreement with the supervisor at this\nmeeting, or if the examination took place outside an IRS office\nor was conducted through correspondence with an IRS Campus\nemployee, the examiner will prepare a report explaining your\nposition and ours. The examiner will forward your case to the\nArea office for processing .\nYou will receive:\nYou generally have 30 days from the date of the 30-day letter\nto tell us whether you will accept the proposed changes or\nappeal them. The letter will explain what steps you should\ntake, depending on what action you choose. Be sure to follow\nthe instructions carefully. Appeal rights are explained following\nthis section.\ny \nA letter (known as a 30-day letter) notifying you of your\nrights to appeal the proposed changes within 30 days,\ny\nA copy of the examiner’s report explaining the proposed\nchanges, and\ny\nAn agreement or a waiver form.\n",
"y\nIf the total amount of tax, penalties, and interest for any tax\nperiod is more than $25,000;\ny\nIn all partnership and S corporation cases, regardless of the\ndollar amount;\ny\nIn all employee plan and exempt organization cases,\nregardless of the dollar amount;\ny\nIn all other cases, unless you qualify for other special\nappeal procedures, such as requesting appeals consideration\nof liens, levies, seizures, or installment agreements.\n(See Publication 1660, Collection Appeal Rights, for more information\non special collection appeals procedures.)\nHow Do You Appeal a Decision?\n6\nBe sure to send the protest within the time\nlimit specified in the letter you received.\nWhen a formal protest is required, send it within the time limit\nspecified in the letter you received. Include in your protest:\ny\nYour name and address, and a daytime telephone number.\ny\nA statement that you want to appeal the IRS findings to the\nAppeals Office.\ny\nA copy of the letter showing the proposed changes and\nfindings you do not agree with (or the date and symbols from\nthe letter.)\ny\nThe tax periods or years involved.\ny\nA list of the charges that you do not agree with, and why\nyou do not agree.\ny\nThe facts supporting your position on any issue that you do\nnot agree with.\ny\nThe law or authority, if any, on which you are relying.\ny\nYou must sign the written protest, stating that it is true, under\nthe penalties of perjury as follows:\n“Under the penalties of perjury, I declare that I examined the\nfacts stated in this protest, including any accompanying\ndocuments, and, to the best of my knowledge and belief,\nthey are true, correct, and complete.”\nFiling a Formal Protest\nIf your representative prepares and signs the protest for you, he\nor she must substitute a declaration stating:\ny\nThat he or she submitted the protest and accompanying\ndocuments and;\ny\nWhether he or she knows personally that the facts stated in\nthe protest and accompanying documents are true and\ncorrect.\nWe urge you to provide as much information as you can, as this\nwill help us speed up your appeal. This will save you both time\nand money.\nAdditional information about the Appeals process may be found\nin Publication 5, Your Appeals Rights and How to Prepare a\nProtest if you Don’t Agree.\nBecause people sometimes disagree on tax matters, the\nService has an appeal system. Most differences can be\nsettled within this system without going to court.\nYour reasons for disagreeing must come within the scope of\ntax laws, however. For example, you cannot appeal your\ncase based only on moral, religious, political, constitutional,\nconscientious, or similar grounds.\nIf you do not want to appeal your case within the IRS, you\nmay take your case directly to tax court.\nAppeal Within the IRS\nYou may appeal our tax decision to a local appeals office,\nwhich is separate and independent of the IRS Office taking\nthe action you disagree with. An appeals office is the only\nlevel of appeal within the IRS. Conferences with Appeals\nOffice personnel may be conducted in person, through\ncorrespondence, or by telephone with you or your authorized\nrepresentative\nIf you want to have a conference with an appeals officer,\nfollow the instructions in the letter you received. We will send\nyour conference request letter to the appeals office to\narrange for a conference at a convenient time and place.\nYou or your qualified representative should be prepared to\ndiscuss all disputed issues at the conference. Most\ndifferences are settled at this level. Only attorneys, certified\npublic accountants or enrolled agents are allowed to\nrepresent a taxpayer before Appeals. An unenrolled\npreparer may be a witness at the conference, but not a\nrepresentative.\nIf you want to have a conference with an appeals\nofficer, you may also need to file either a small case\nrequest or a formal written protest with the contact\nperson named in the letter you receive. \nThe Appeal System\nWhether you file a small case request or a formal written \nprotest depends on several factors.\nYou may make a small case request if the total amount of\ntax, penalties, and interest for each tax period involved is\n$25,000 or less, and you do not meet one of the exceptions\nbelow for which a formal protest is required. If more than one\ntax period is involved and any tax period exceeds the $25,000\nthreshold, you must file a formal written protest for all periods\ninvolved. The total amount includes the proposed increase or\ndecrease in tax and penalties or claimed refund. For an\nOffer-in-Compromise, include total unpaid tax, penalty, and\ninterest due.\nMaking a Small Case Request\nTo make a small case request, follow the instructions in our\nletter to you by sending a brief written statement requesting an\nappeals conference. Indicate the changes you do not agree\nwith and the reasons you do not agree with them.\nYou must file a formal written protest\n",
"After the Examination\n7\nIf you want to pay off your tax debt through an installment\nagreement, call the number shown on your bill. If you owe:\ny\n$25,000 or less in tax, we will tell you what you need to do\nto set up the agreement;\ny\nMore than $25,000, we may still be able to set up an\ninstallment agreement for you, but we may also ask for\nfinancial information to help us determine your ability to\npay.\nEven if you set up an installment agreement, we may still file a\nNotice of Federal Tax Lien to secure the government’s interest\nuntil you make your final payment.\nNote: We cannot take any collection actions affecting your\nproperty while we consider your request for an installment\nagreement, while your agreement is in effect, for 30 days after\nwe reject your request for an agreement, or for any period while\nyou appeal the rejection.\nIf you arrange for an installment agreement, you may pay with:\ny\nPersonal or business checks, money orders, or certified\nfunds (all made payable to the U.S. Treasury),\ny\nCredit and debit cards,\ny\nPayroll deductions your employer takes from your salary\nand regularly sends to IRS, or\ny\nElectronic transfers from your bank account or other similar\nmeans.\nYou cannot pay all that you owe now\nIf you cannot pay all your taxes now, pay as much as you can. By\npaying now, you reduce the amount of interest and penalty you\nowe. Then immediately call, write, or visit the nearest IRS office to\nexplain your situation. After you explain your situation, we may ask\nyou to fill out a Collection Information Statement. If you are\ncontacting us by mail or by telephone, we will mail the statement to\nyou to complete and return to us. This will help us compare your\nmonthly income with your expenses so we can figure the amount\nyou can pay. We can then help you work out a payment plan that\nfits your situation. This is known as an installment agreement.\nPayment by credit card\nPayment Options\nApply for an Offer-in-Compromise\nIn some cases, we may accept an Offer-in-Compromise to\nsettle an unpaid tax account, including any penalties and\ninterest. With this kind of arrangement, we can accept less\nthan the full amount you owe when it is doubtful we will be able\nto collect the entire amount due.\nOffers in compromise are also possible if collection action\nwould create an economic hardship. You may want to discuss\nthese options with your examiner.\nTemporarily Delay the Collection\nProcess\nIf we determine that you can’t pay any of your tax debt, we\nmay temporarily delay collection until your financial condition\nimproves. You should know that if we delay collecting from\nyou, your debt will increase because penalties and interest are\ncharged until you pay the full amount. During a temporary\ndelay, we will again review your ability to pay. We may also file\na Notice of Federal Tax Lien, to protect the government’s\ninterest in your assets. See Publication 594, The IRS\nCollection Process.\nIndividual taxpayers may make credit (and debit) card payments on\ntax liabilities (including installment agreement payments) by phone\nor Internet. Payments may be made to the United States Treasury\nthrough authorized credit card service providers.\nThe service providers charge a convenience fee based on the\npayment amount. You will be informed of the convenience fee\namount before the credit card payment is authorized. This fee is in\naddition to any charges, such as interest, that may be assessed by\nthe credit card issuer. Visit www.irs.gov to obtain a list of autho-\nrized service providers and to obtain updated information on credit\ncard payment options.\nNote: You can use debit cards issued by VISA and MasterCard\nwhen making tax payments through the participating service\nproviders. However, the service providers and card issuers treat\ndebit cards and credit cards equally for the purpose of processing\nelectronic tax payments. Therefore, debit card users are charged\nthe same fee traditionally associated with credit card transactions\nEFTPS is an Electronic Federal Tax Payment System developed\nby the Internal Revenue Service and Financial Management\nService (FMS).\nThe system allows federal taxes to be paid electronically. The\nsystem allows the use of the Internet at www.eftps.gov or\ntelephone to initiate tax payments directly. EFTPS payments may\nalso be made through your local financial institution. The service\nis convenient, secure and saves time.\nYou may enroll in EFTPS through the website at www.eftps.gov or\nby completing a form available from EFTPS customer service at\n(800) 555-4477 or (800) 945-8400.\nPayment by Electronic Federal Tax\nPayment System (EFTPS)\nSetting up an installment agreement\nInstallment agreements allow you to pay your full debt in smaller, more\nmanageable amounts. Installment agreements generally require equal\nmonthly payments. The amount and number of your installment\npayments will be based on the amount you owe and your ability to pay\nthat amount within the time we can legally collect payment from you.\nYou should be aware, however, that an installment agreement\nis more costly than paying all the taxes you owe now. Like\nrevolving credit arrangements, we charge interest on the\nunpaid portion of the debt. Penalties also continue to\naccumulate on installment agreements.\n",
"If you believe your bill is wrong, let us know as\nsoon as possible. Call the number on your\nbill, write to the IRS office that sent you the\nbill, call 1-800-829-1040 (for 1040 filers),\n1-800-829-4933 (for business filers),\n1-800-829-4059 /TDD, or visit your local IRS\noffice.\nWhat If You Believe Your Bill is\nWrong\n8\nYou Must Contact Us\nIt is important that you contact us regarding any correspon-\ndence you receive from us. If you do not pay your bill or\nwork out a payment plan, we are required by law to take\nfurther collection actions.\nInnocent spouse relief and separation of liability apply only\nto items incorrectly reported on the return. If a spouse does\nnot qualify for innocent spouse relief or separation of liability,\nthe IRS may grant equitable relief.\nEach type of relief is different and each has different\nrequirements. You must file Form 8857, Request for\nInnocent Spouse Relief, to request any of these methods of\nrelief. Publication 971, Innocent Spouse Relief, explains\neach type of relief, who may qualify, and how to request\nrelief.\nTo help us correct the problem, gather a copy of the bill along with\ncopies of any records, tax returns, and canceled checks, etc., that\nwill help us understand why you believe your bill is wrong.\nIf you write to us, tell us why you believe your bill is wrong. With\nyour letter, include copies of all the documents you gathered to\nexplain your case. Please do not send original documents. If we\nfind you are correct, we will adjust your account and, if necessary,\nsend you a corrected bill.\nInnocent Spouse Relief\nIf you filed a joint tax return, you are jointly and individually responsible\nfor the tax and any interest or penalty due on the joint return, even if\nyou later divorce. In some cases, a spouse may be relieved of the \ntax, interest, and penalties on a joint return.\ny\nSeparation of liability - may apply to joint filers who\nare divorced, widowed, legally separated, or have not\nlived together for the past 12 months;\ny\nEquitable relief - applies to all joint filers.\ny\nInnocent spouse relief - may apply to all joint filers;\nYou can ask for relief no matter how small the liability.\nThree types of relief are available.\nThe Privacy Act of 1974 says that when we ask you for\ninformation, we must first tell you our legal right to ask for the\ninformation, why we are asking for it, and how it will be used.\nWe must also tell you what could happen if you do not provide it\nand whether or not you must respond under the law.\nThis notice applies to tax returns and any papers filed with\nthem. It also applies to any questions we need to ask you so we\ncan complete, correct, or process your return; figure your tax;\nand collect tax, interest, or penalties.\nOur legal right to ask for information is found in Internal\nRevenue Code sections 6001, 6011, and 6012(a), and their\nregulations. They say that you must file a return or statement\nwith us for any tax you are liable for. Your response is manda-\ntory under these sections.\nCode section 6109 and its regulations say that you must show\nyour social security number or individual taxpayer identifica-\ntion number on what you file. You must also fill in all parts of\nthe tax form that apply to you. This is so we know who you are,\nand can process your return and papers. You do not have to\ncheck the boxes for the Presidential Election Campaign Fund.\nWe ask for tax return information to carry out the U.S. tax laws.\nWe need it to figure and collect the right amount of tax.\nWe may give the information to the Department of Justice and\nto other Federal agencies, as provided by law. We may also\ngive it to cities, states, the District of Columbia, and U.S.\nCommonwealths or possessions to carry out their tax laws.\nAnd we may give it to certain foreign governments under tax\ntreaties they have with the United States.\nWe may also disclose this information to Federal, state, or\nlocal agencies that investigate or respond to acts or threats of\nterrorism or participate in intelligence or counterintelligence\nactivities concerning terrorism.\nIf you do not file a return, do not give us the information we\nask for, or provide fraudulent information, the law says that we\nmay have to charge you penalties and, in certain cases, subject\nyou to criminal prosecution. We may also have to disallow the\nexemptions, exclusions, credits, deductions, or adjustments\nshown on your tax return. This could make your tax higher or\ndelay any refund. Interest may also be charged.\nPlease keep this notice with your records. You may want to refer\nto it if we ask you for other information. If you have questions\nabout the rules for filing and giving information, please call or\nvisit any Internal Revenue Service office.\nPrivacy Act Statement\nAfter the Examination (cont.)\n"
] |
f8849s8.pdf
|
1006 Form 8849 (Schedule 8) (PDF)
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https://www.irs.gov/pub/irs-pdf/f8849s8.pdf
|
[
"OMB No. 1545-1420\n \nRegistered Credit Card Issuers\n \n(October 2006)\n \nDepartment of the Treasury\nInternal Revenue Service\n \nSchedule 8\n(Form 8849)\n \nName as shown on Form 8849\n \nUse by a state or local government\n \nTotal refund (see instructions)\n \nFor Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.\n \nCat. No. 47991M\n \nSchedule 8 (Form 8849) (10-2006)\n \nC\n \nC\n \n© Attach to Form 8849. Do not file with any other schedule.\n \nPeriod of claim: Enter month, day, and year\nin MMDDYYYY format.\n \nClaimant’s registration no. ©\n \nSales of Undyed Kerosene (Other Than Kerosene For Use in Aviation)\n \n1\n \nNote. For lines 1 through 5, claimant (a) has not collected the amount of tax from the ultimate purchaser or has obtained the\nwritten consent of the ultimate purchaser to make the claim, (b) has repaid or agreed to repay the amount of tax to the ultimate \nvendor, has obtained the written consent of the ultimate vendor to make the claim, or has made arrangements that directly or\nindirectly provide the ultimate vendor with repayment of the tax, and (c) has obtained the required certificate from the ultimate\npurchaser and has no reason to believe any of the information in the certificate is false.\n \nUse by a state or local government\n \nSales of Undyed Diesel Fuel\n \n2\n \nYou must enter your registration number to make a\nclaim on Schedule 8.\n \n(d)\nCRN\n \nFrom ©\n \nTo ©\n \n(d)\nCRN\n \n360\n \n346\n \n(c) Amount of refund\n \n(a) Rate\n \n(b) Gallons\n \n(c) Amount of refund\n \n(a) Rate\n \n(b) Gallons\n \n$\n.243\n \n$\n.243\n \nMultiply col. (a) by col. (b)\n \nMultiply col. (a) by col. (b)\n \n$\n \nEIN\n \n$\n \n$\n \nUse by a nonprofit educational\norganization\n \n362\n \na\n \n$\n \n$\n \n.183\n \nSales of Kerosene for Use in Aviation\n \n3\n \nSales of Gasoline\n \n4\n \nUse by a nonprofit educational\norganization\n \n324\n \nUse by a state or local government\n \na\n \nb\n \n$\n \n$\n \n.193\n \n.193\n \nSales of Aviation Gasoline\n \n5\n \nUse by a state or local government\n(kerosene taxed at $ .244)\n \n346\n \na\n \n$\n \n$\n \n.243\n \nUse by a state or local government\n \nb\n \n.183\n \n(d)\nCRN\n \n(c) Amount of refund\n \n(a) Rate\n \n(b) Gallons\n \nMultiply col. (a) by col. (b)\n \n(d)\nCRN\n \n(c) Amount of refund\n \n(a) Rate\n \n(b) Gallons\n \nMultiply col. (a) by col. (b)\n \n(d)\nCRN\n \n(c) Amount of refund\n \n(a) Rate\n \n(b) Gallons\n \nMultiply col. (a) by col. (b)\n \nUse by a state or local government\n(kerosene taxed at $ .219)\n \nb\n \n369\n \n.218\n \n",
"Page 2\n \nSchedule 8 (Form 8849) (10-2006)\n \nInstructions\n \nYou must enter your registration number. You are registered\nif you received a letter of registration with a registration\nnumber from the IRS that has not been revoked or\nsuspended. If you do not have a registration number, you\ncannot make this claim. Use Form 637, Application for\nRegistration (For Certain Excise Tax Activities), to apply for\none.\n \nAttach Schedule 8 to Form 8849. On the envelope write\n“Registered Credit Card Issuer Claim” and mail to the IRS at\nthe address under Where To File in the Form 8849\ninstructions.\n \nLines 1 Through 5\n \nClaim requirements. The following requirements must be\nmet.\n 1. The claim must be for taxable fuel sold during a period\nthat is at least 1 week.\n \nNote. If the requirements above are not met for lines 1\nthrough 3, see Annual Claims in the Form 8849 instructions.\n \n2. The amount of the claim must be at least $200. To meet\nthis minimum, amounts from lines 1 through 5 may be\ncombined.\n 3. The claim must be filed by the last day of the first\nquarter following the earliest quarter of the claimant’s income\ntax year included in the claim. For example, a calendar-year\nclaimant’s claim for diesel fuel sold during September and\nOctober must be filed by December 31.\n \nAdd all amounts in column (c) and enter the result in the\ntotal refund box at the top of the schedule.\n \nNew Schedule 8, Registered Credit Card Issuers, is used by\nregistered credit card issuers to make a claim for refund or\npayment of tax paid on certain sales of taxable fuel (diesel\nfuel, kerosene, and gasoline) to state and local governments\nand certain sales of gasoline to nonprofit educational\norganizations. The taxable fuel must have been purchased\nwith a credit card issued to the state or local government or\nnonprofit educational organization by the credit card issuer\nmaking the claim. These rules apply to taxable fuel sold after\nDecember 31, 2005.\n \nRequired Certificate\n \nTotal Refund\n \nRegistration Number\n \nHow To File\n \nClaims may be made for the fuels and uses as listed on\nlines 1 through 5. To make a claim, the credit card issuer\nmust:\n \nPurpose of Schedule\n \nSee Model Certificate R in Pub. 510, Excise Taxes for 2006.\n \n1. Be registered by the IRS, and\n \n2. Meet the conditions described in the note above line 1.\n \nIf 1 and 2 above are not met, or if the taxable fuel is\npurchased without the use of a credit card issued by the\ncredit card issuer to a state or local government or nonprofit\neducational organization, the credit card issuer cannot make\nthe claim.\n \n \n"
] |
f1122.pdf
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1203 Form 1122 (PDF)
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https://www.irs.gov/pub/irs-pdf/f1122.pdf
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[
"Authorization and Consent of Subsidiary Corporation\nTo Be Included in a Consolidated Income Tax Return\n1122\nForm\n(Rev. December 2003)\nDepartment of the Treasury\nInternal Revenue Service\nFor the calendar year 20\n, or other tax year beginning\n , 20\nand ending\n, 20\nName\nEmployer identification number\nNumber, street, and room or suite no.\nCity or town, state, and ZIP code\nName of parent corporation\nEmployer identification number\nThe subsidiary corporation named above authorizes its parent\ncorporation to include it in a consolidated return for the tax year\nindicated and for each subsequent year the group must file a\nconsolidated return under the applicable regulations. If the\nparent corporation does not file a consolidated return on\nUnder penalties of perjury, I declare that the subsidiary named above has authorized me to sign this form on its behalf, that I have examined this\nform and the information contained herein, and to the best of my knowledge and belief, it is true, correct, and complete.\nTitle\nDate\nSignature of subsidiary officer\nForm 1122 (Rev. 12-2003)\n\u0001\n\u0001\n \nSign\nHere\nThe subsidiary consents to be bound by the provisions of\nthe consolidated return regulations.\nbehalf of the subsidiary, the subsidiary authorizes the\nCommissioner of the Internal Revenue Service or an IRS\nofficial to do so.\nCat. No. 17228S\n\u0001 Attach to the consolidated income tax return.\nInstructions for the subsidiary corporation. Complete and\nsubmit an original, signed Form 1122 to the common parent\ncorporation of the consolidated group for the first tax year the\nsubsidiary consents to be included in the group’s consolidated\nincome tax return.\nInstructions for the parent corporation filing the\nconsolidated return. The common parent corporation of a\nconsolidated group must attach a separate Form 1122 to the\ngroup’s consolidated income tax return for each subsidiary\ncorporation for the first tax year each subsidiary consents to\nbe included in the consolidated return. Attach to the\nconsolidated return either the signed Form 1122 or an\nunsigned version containing the same information stated on\nthe signed form. If the parent corporation submits an\nunsigned Form 1122, it must retain the original, signed form\nin its records.\n"
] |
f8609a.pdf
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1208 Form 8609-A (PDF)
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https://www.irs.gov/pub/irs-pdf/f8609a.pdf
|
[
"Form\n \nOMB No. 1545-0988\n \nAnnual Statement for Low-Income Housing Credit\n \n© File with owner’s federal income tax return.\n \n(Rev. December 2008)\n \nAttachment\n \nDepartment of the Treasury\nInternal Revenue Service\n \nFor Paperwork Reduction Act Notice, see separate instructions.\n \nName(s) shown on return\n \nIdentifying number\n \n1\n \n1\n \nEligible basis of building \n \n.\n \n2\n \n2\n \nLow-income portion (smaller of unit fraction or floor space fraction) (if first year of the credit\nperiod, see instructions) \n \n3\n \n3\n \nQualified basis of low-income building. Multiply line 1 by line 2 (see instructions for exceptions)\n \n4\n \nPart-year adjustment for disposition or acquisition during the tax year \n \n4\n \n.\n \n5\n \n5\n \nCredit percentage \n \n6\n \nMultiply line 3 or line 4 by the percentage on line 5 \n \n6\n \n7\n \n7\n \nAdditions to qualified basis, if any \n \n8\n \n8\n \n9\n \n.\n \n9\n \n10\n \n10\n \nMultiply line 7 or line 8 by the percentage on line 9 \n \n11\n \n11\n \nSection 42(f)(3)(B) modification \n \n12\n \n12\n \nAdd lines 10 and 11 \n \n13\n \n13\n \nCredit for building before line 14 reduction. Subtract line 12 from line 6 \n \n14\n \n14\n \nDisallowed credit due to federal grants (see instructions) \n \n15\n \n15\n \nCredit allowed for building for tax year. Subtract line 14 from line 13, but do not enter more than\nthe amount shown on Form 8609, Part I, line 1b \n \n16\n \nTaxpayer’s proportionate share of credit for the year (see instructions) \n \n16\n \n17\n \n18\n \nAdjustments for deferred first-year credit (see instructions) \n \n17\n \nTaxpayer’s credit. Combine lines 16 and 17. Enter here and on Form 8586 (see instructions) \n \nSequence No. 36\n \nCredit percentage. Enter one-third of the percentage on line 5 \n \nCat No. 38841T\n \n18\n \nForm 8609-A (Rev. 12-2008)\n \nPart-year adjustment for disposition or acquisition during the tax year \n \nB\n \nA\n \nC\n \nBuilding identification number (BIN) ©\n \nThis Form 8609-A is for (check the box) ©\na newly constructed or existing building \nsection 42(e) rehabilitation expenditures\n \nDo you have in your records the original Form 8609 (or a copy thereof) signed and issued by the housing credit\nagency for the building in A? \n \nIf “No,” see the instructions and stop here—do not go to Part II.\n \nDid the building in A qualify as a part of a qualified low-income housing project and meet the requirements of\nsection 42 as of the end of the tax year for which this form is being filed? \n \nIf “No,” see the instructions and stop here—do not go to Part II.\n \nWas there a decrease in the qualified basis of the building in A for the tax year for which this form is being\nfiled? \n \nIf “Yes,” see the instructions. If “No,” and the entire credit has been claimed in prior tax years, stop here—do \nnot go to Part II.\n \nD\n \nE\n \nYes\n \nNo\n \nPart I\n \nPart II\n \nCompliance Information\n \nComputation of Credit\n \n8609-A\n \n© See separate instructions.\n \n"
] |
n1215.pdf
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1106 Notc 1215 (PDF)
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https://www.irs.gov/pub/irs-pdf/n1215.pdf
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[
"IRS \nDepartment of the Treasury \nInternal Revenue Service \nwww.irs.gov \nNotice 1215 (Rev. 11-2006) \nCatalog Number 26180V \nWhat to do if You Disagree with the Penalty \nThis notice explains your appeal rights if you disagree with the penalty IRS has \nproposed. \nIf you disagree you must first notify the IRS supervisor, within 30 days, by completing Form \n12009, Request for an Informal Conference and Appeals Review. \nIf you are unable to resolve the issue with the supervisor, you may request that your case be \nforwarded to the Appeals Office. You have 30 days from the date that the supervisor notifies \nyou that your case cannot be resolved at that level to request an appeal. \nThe Appeals Office is separate from and independent of the IRS office that proposed the \npenalty. Appeals Office reviews are conducted in an informal manner, by correspondence, \ntelephone, or at a personal conference. \nMost differences are settled in Appeals without expensive and time consuming court trials. \nAppeals will consider any reason you have for disagreeing except for moral, religious, political, \nconstitutional, conscientious objection, or similar grounds. \nYou may represent yourself in Appeals, or if you wish, be represented by someone. The \nperson you choose to represent you must be an attorney, certified public accountant or an \nenrolled agent authorized to practice before the IRS. If you plan to have your representative \ntalk to us in your absence, you must provide a properly completed Form 2848, Power of \nAttorney and Declaration of Representative. \nIf the matter is not resolved in Appeals, we will send you a notice of the penalty amount due. \nIf you disagree, you must first pay the total amount due and file a claim for refund on Form \n843. If the claim is rejected, or the IRS does not take action on the claim within six (6) months \nafter the date you file the claim, you may proceed to litigate in either the U. S. District Court or \nthe U. S. Court of Federal Claims. Publication 1 contains additional information regarding \nappeal rights. \nFor more information, see the IRS Internet web site at http://www.irs.gov or the Appeals web \nsite at http://www.irs.gov/individuals then click on the link Appeal a Tax Dispute. \n"
] |
f5713sa.pdf
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1210 Form 5713 (Schedule A) (PDF)
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https://www.irs.gov/pub/irs-pdf/f5713sa.pdf
|
[
"SCHEDULE A \n(Form 5713) \n(Rev. December 2010) \nDepartment of the Treasury \nInternal Revenue Service \nInternational \nBoycott Factor (Section 999(c)(1)) \nComplete only if you are not computing a loss of tax benefits using the specifically \nattributable taxes and income method on Schedule B (Form 5713) \n▶ Attach to Form 5713. \n▶ See instructions on page 2. \nOMB No. 1545-0216 \nName \nIdentifying number \nName of country being boycotted (check one): \nIsrael \nOther (identify) ▶ \nImportant: If you are involved in more than one boycott, use a separate Schedule A for each boycott and attach to Form 5713. \nName of Country \n(1) \nPurchases, sales, and payroll attributable to boycotting operations, by operation \nBoycott purchases \n(2) \nBoycott sales \n(3) \nBoycott payroll \n(4) \n \n \n \n \na \nb \nc \nd \ne \nf \ng \nh \ni \nj \nk \nl \nm \nn \no \nTotal \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \nNumerator of boycott factor (add totals of columns (2), (3), and (4)) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \nDenominator of boycott factor: \na Total purchases from countries other than United States .\n.\n.\n.\n.\nb Total sales to or from countries other than United States .\n.\n.\n.\n.\nc Total payroll paid or accrued for services performed in countries other \nthan United States .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nd Total of lines 2a, b, and c \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \nInternational boycott factor (divide line 1 by line 2d). Enter here and on Schedule C (Form 5713) \n(see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\nFor Paperwork Reduction Act Notice, see the Instructions for Form 5713. \nCat. No. 12050W \nSchedule A (Form 5713) (Rev. 12-2010) \n",
"Schedule A (Form 5713) (Rev. 12-2010) \nPage 2 \nGeneral Instructions \nReferences are to the Internal Revenue \nCode. \nWho Must File \nComplete Schedule A (Form 5713) if: \n• You participated in or cooperated \nwith an international boycott and \n• You are using the international \nboycott factor to figure the loss of tax \nbenefits. \nYou must use the international \nboycott factor to figure the reduction \nto foreign trade income qualifying for \nthe extraterritorial income exclusion. \nTo figure the loss of all other \napplicable tax benefits, you may either \nuse the international boycott factor or \nyou may specifically attribute taxes \nand income by operation on Schedule \nB (Form 5713). \nBoycott Operations \nAll your operations in a boycotting \ncountry are considered to be boycott \noperations, unless you rebut the \npresumption of participating in or \ncooperating with the boycott (as \nexplained below). In addition, your \noperations that are not in a boycotting \ncountry are boycott operations if they \nare connected to your participation in \nor cooperation with the boycott. \nRebutting the presumption of \nboycott participation or \ncooperation. One act of participation \nor cooperation creates the \npresumption that you participate in or \ncooperate with the boycott unless you \nrebut the presumption. The \npresumption applies to all your \noperations and those of each member \nof any controlled groups (defined in \nsection 993(a)(3)) to which you belong, \nin each country that helps carry out \nthe boycott. \nYou can rebut the presumption of \nparticipation in or cooperation with a \nboycott for a particular operation by \ndemonstrating that the operation is \nseparate from any participation in or \ncooperation with an international \nboycott. The presumption applies only \nto operations in countries that carry \nout the boycott. Therefore, you do not \nneed to rebut the presumption for \noperations that are related to those \ncountries if the operations take place \noutside of those countries. \nInternational Boycott Factor \nYour international boycott factor \nreflects boycott purchases, boycott \nsales, and boycott payroll. \nControlled groups. All members of a \ncontrolled group generally share one \ninternational boycott factor, which \nreflects all their purchases, sales, and \npayroll. However, if you belong to two \nor more controlled groups, your \ninternational boycott factor will reflect \nthe purchases, sales, and payroll of all \nthe controlled groups to which you \nbelong. \nPartnerships and trusts. You are \ndeemed to have a prorated share of \nthe purchases, sales, and payroll of \neach partnership in which you are a \npartner and of each trust of which you \nare treated as the owner under section \n671. As a result, your international \nboycott factor may also reflect \npurchases, sales, and payroll of \npartnerships or trusts. \nSpecific Instructions \nCompute a separate boycott factor \nand a separate schedule for each \ninternational boycott you participated \nin or cooperated with. Include your \nown operations and, if applicable, the \noperations of partnerships, trusts, and \nmembers of your controlled group. \nSee the instructions for lines 8 \nthrough 13, in the Instructions for \nForm 5713, to determine the years for \nwhich you should report purchases, \nsales, and payroll for partnerships, \ntrusts, and controlled groups. \nColumns (1) Through (4) \nIn completing columns (1) through (4), \nshow all boycott purchases, boycott \nsales, and boycott payroll from one \noperation on one line. \nPartnerships. Complete only lines a \nthrough o, the total of columns (2), (3), \nand (4), and line 2. Do not complete \nline 3. Give this information to all \npartners so they can compute their \nown international boycott factor. \nColumn (1). Enter the name of the \ncountry that requires participation in or \ncooperation with an international \nboycott as a condition of doing \nbusiness in that country. The country \nnamed in column (1) is not necessarily \nthe country in which the operation \ntakes place. For example, if you have \nan operation in Country Z that is not a \nboycotting country and the operation \nrelates to Country X that is a \nboycotting country, enter the name of \nCountry X in column (1). The Secretary \nmaintains a list, under section \n999(a)(3), of countries that require \nparticipation in or cooperation with an \ninternational boycott. See the \nInstructions for Form 5713 for the \ncurrent list of boycotting countries. \nColumn (2). Enter all purchases that \nare made from boycotting countries \nthat are attributable to the operation \nreported on each line. \nColumn (3). Enter the sales that are \nmade to or from boycotting countries \nand that are attributable to the \noperation reported on each line. \nColumn (4). Enter the total payroll that \nwas paid or accrued for services \nperformed in boycotting countries and \nthat are attributable to the operation \nreported on each line. \nLines 1 Through 3 \nLine 1. Add the totals of columns (2), \n(3), and (4). This amount is the \nnumerator of your international \nboycott factor.\nDo not include amounts attributable \nto operations for which you rebutted \nthe presumption of participating in or \ncooperating with the boycott. \nLine 2. The denominator of the \ninternational boycott factor reflects all \nyour purchases, sales, and payroll in \nor related to all countries other than \nthe United States. If applicable, the \ndenominator also reflects these items \nfor your controlled groups, \npartnerships, and trusts. Include the \namounts that are attributable to \noperations for which you rebutted the \npresumption of participating in or \ncooperating with the boycott.\nLine 3. Enter the international boycott \nfactor from line 3 of this form on the \nappropriate line of Schedule C \n(Form 5713) as follows.\nIF you . . . \nTHEN enter the \ninternational \nboycott factor \non . . .\nAre required to reduce \nyour foreign tax credit,\nLine 2a(2). \nAre denied a tax deferral \non subpart F income, \nLine 3a(4). \nAre denied a tax deferral \non IC-DISC income,\nLine 4a(2).\nAre denied an exemption \nof foreign trade income of \na FSC,\nLine 5a(2). \nAre required to reduce \nforeign trade income \nqualifying for the \nextraterritorial income \nexclusion, \nLine 6b.\n"
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p4974.pdf
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0112 Publ 4974 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4974.pdf
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[
"How does it work?\nAll you have to do is bring your documentation into a FREE tax preparation \nsite and we’ll get you started, answer your questions and help you file your \nown tax return. You’ll have access to free tax software that will build your \nconfidence in preparing your own return.\nWhat do I need to get started?\n• Basic computer skills \n• An email address \n• Documentation: Picture ID, Social Security cards for you, your spouse and \ndependents, income information – W-2, 1099, prior year adjusted gross \nincome, bank account and routing information\nWhere do I go?\nFind the site that can help you do your own taxes, or visit:\nPublication 4974 (1-2012) Catalog Number 59102P Department of the Treasury Internal Revenue Service www.irs.gov\nIf you have a simple tax return and need a little \nhelp or do not have access to a computer, you \ncan visit one of the participating tax assistance \nsites and an IRS-certified volunteer will guide \nyou through the process.\nFILE YOUR \nTAXES \nYOURSELF \nFORFREE\nYou may also find the list of all participating sites on www.irs.gov and type the word “VITA” in the search box.\n"
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p4341.pdf
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0110 Publ 4341 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4341.pdf
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[
"1\nInformation Guide for Employers Filing Form 941 or Form 944\nInformation Guide for \nEmployers Filing Form \n941 or Form 944 \nFrequently Asked Questions \nabout the Reclassification of \nWorkers as Employees\n1\nInformation Guide for Employers Filing Form 941 or Form 944\nInformation Guide for \nEmployers Filing Form \n941 or Form 944 \nFrequently Asked Questions \nabout the Reclassification of \nWorkers as Employees\n",
"",
"Information Guide for Employers Filing Form 941 or Form 944\t\n3\nPart 1. General information for employers.....................................................4\nPart 2. Voluntary correction before a determination has been issued..........8\nPart 3. What should you do now about your misclassification \n of workers?............................................................................................9\na) Current year.\n..................................................................................................9\nb) Prior years.\n.....................................................................................................9\nPart 4. Do you qualify for IRC section 3509 rates?......................................10\nPart 5. What rates are used to compute tax liability under \n IRC section 3509?...............................................................................11\nPart 6. How do you correct tax returns and information \n returns when workers are reclassified as employees? .\n....................12\na) Correcting the current year........................................................................12\nb) Correcting a prior year using IRC section 3509 rates.............................14\nc) Correcting a prior year when IRC section 3509 rates do not apply ......15\nPart 7. How do you correct tax returns and information returns to \n correct the treatment of additional wage payments that do not \n relate to reclassification of workers?..................................................17\na) Correcting the current year........................................................................17\nb) Correcting a prior year...............................................................................18\nPart 8. Do you need to correct any unemployment tax returns?.\n................20 \nPart 9. What do you do with the employment tax forms? .\n..........................20\nPart 10. Can you get help in filing all the corrected \n employment tax forms?......................................................................21\nChecklist............................................................................................................21\nSocial Security Wage Base for recent years....................................................24\nContents\n",
"4\t\nInformation Guide for Employers Filing Form 941 or Form 944\n1. General information \nfor employers. \nn\t Under Rev. Proc. 2010-1, I.R.B.1, the Internal Revenue Service may \nissue a determination letter to an employer or a worker regarding the \nworker’s status for employment tax purposes when Form SS-8, Determi-\nnation of Worker Status for Purposes of Federal Employment Taxes and \nIncome Tax Withholding, is filed with the IRS. Where the IRS determines \nthat a worker is an employee, the employer is instructed to file corrected \nemployment tax returns and information returns showing that the worker \nand any other worker performing services under the same circumstances \nare treated as employees.\nn\t The IRS does not calculate your balance due and send you a bill after \nit issues a determination or information letter. You are responsible for \nsatisfying the resulting employment tax reporting and payment obliga-\ntions, such as filing employment tax returns or correcting previously filed \nemployment tax returns.\nn\t The information in this guide is intended to assist employers that have \nreceived a determination letter reclassifying the employer’s worker(s) as \nemployee(s). This guide will also help the employer complete and file the \ncorrect employment tax returns and issue the correct information returns \nto the reclassified worker(s). \nn\t The information in this guide may also be used by an employer who current-\nly has an SS-8 determination letter request pending for processing with the \nIRS, and who decides to voluntarily reclassify its worker(s) as employee(s) \ninstead of continuing to participate in the SS-8 determination letter process. \nIn the case of an employer who voluntarily decides to reclassify its worker(s) \nas employee(s), a photocopy of the corrected information return(s) (such as \nForm 1099 MISC, Form W-2, or Form W-2c) must be submitted to the office \nthat was processing the SS-8 determination letter request. \nn\t Some payments not treated as wages by an employer may appear to \ninvolve a worker reclassification situation; but since the employer has \nalready treated the person who received these payments as an employee, \nthis is an issue of additional wages. This information guide may also be \nused by employers that have additional wage payment issues. (See Part \n7 of the guide.) The additional wage payments at issue may be bonuses, \ncommissions, overtime pay, accumulated sick leave, severance pay, \nawards, prizes, back pay and retroactive pay increases for employees, \npayment of nondeductible moving expenses, taxable fringe benefits, \nexpense allowances paid under a non-accountable plan, or any other \ncompensation for services not initially treated as wages. \nn\t This guide is not applicable if an employer is entitled to relief from treating \nthis class of workers as employees under section 530 of the 1978 Revenue \nAct. Section 530 established a safe haven from an employer’s liability for \nemployment taxes arising from an employment relationship. This relief \nmay be available to employers who have misclassified workers if they meet \ncertain criteria. It is important to note that the IRS SS-8 Employment Tax \n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n5\nDetermination Program does not have the authority to grant section 530 \nrelief in relation to a determination it issues. Section 530 relief is officially \nconsidered and possibly granted by an auditor at the commencement of \nthe examination process should the IRS select your return(s) for audit. The \nSS-8 determination process is not related to an examination of your returns. \nYou must first consider your eligibility for section 530 relief to determine \nwhether you should correct your returns as a result of an IRS determination. \nn\t If you are not eligible for section 530 relief, and the failure to pay the \ncorrect amount of employment tax was due to the misclassification of a \nworker’s status, you must correct your tax returns and may be required \nto use the rates outlined in Part 4 below. You may wish to contact a tax \nprofessional if you need assistance with this matter. \nn\t This guide is only intended to assist you in correcting your tax returns \nand information returns due to the reclassification of your worker(s) or \nbecause you made additional wage payments that you did not treat as \nwages. It is not intended to provide a complete analysis of all relevant \nlaw or to replace Publications 15, (Circular E) Employer’s Tax Guide, \nor 15-A, Employer’s Supplemental Tax Guide. You should refer to the \nappropriate legal authorities and publications for further information and \nemployer responsibilities.\nn\t Before correcting your tax returns and information returns, you need to \nconsider whether the period of limitations for the assessment of taxes has \nexpired. If that is the case, it will not be necessary for you to adjust your \nreturn(s). IRC section 6501(a) provides that the period of limitations for \nassessment generally expires three years from the due date of the return, \nor three years after the date the return was actually filed, whichever is \nlater. Under a special rule in IRC section 6501(b)(2) for employment tax \nreturns, the three years generally begins April 15th of the following year \nfor which the return was due.\nn\t You must secure an employer identification number (EIN) if one has \nnot already been assigned to you. You can apply for and receive an EIN \nthe same day by calling 1 (800) 829-4933 or by completing an online \napplication (Form SS-4) at our website www.irs.gov. To locate this online \napplication form, enter “Online EIN” in the search box. To be sure you \nhave access to all the information you will need, you may find it help-\nful to print and complete a hardcopy of Form SS-4 before calling the \n800 number or completing the online form. You may also mail or fax the \nForm SS-4 as directed in the instructions. \nn\t Starting with calendar year 2006, certain employers were required to file \nForm 944, Employer’s ANNUAL Federal Tax Return, instead of Form 941, \nEmployer’s QUARTERLY Federal Tax Return, if they were notified by the \nIRS to do so. (This form is for employers that expect to have an employment \ntax liability of $1,000.00 or less. Generally, if an employer expects to pay \n$4,000.00 or less in wages for the calendar year, the employer is likely to pay \n",
"6\t\nInformation Guide for Employers Filing Form 941 or Form 944\n$1,000 or less in employment taxes.) Beginning January 1, 2010, the filing \nof Form 944 is voluntary. Employers may opt in or opt out of filing Form \n944 by calling the IRS by April 1st of the current tax year, or writing the \nIRS. Employers who write the IRS to request to opt in or out must have their \ncorrespondence postmarked on or before March 15th of the current tax year. \nThe IRS will send you a written notice that your filing requirement has been \nchanged. If you do not receive this notice, then you must file the tax return \nyou were previously assigned to file. The phone numbers and addresses to \nopt in or out of using Form 944, as well as additional information regarding \nthe use of this Form, are specified in the Instructions for Form 944. \nn\t Starting with calendar year 2009, you must use Form 941-X, Adjusted \nEmployer’s QUARTERLY Federal Tax Return or Claim for Refund, to make \ncorrections to a previously filed Form 941, and Form 944-X, Adjusted \nEmployer’s ANNUAL Federal Tax Return or Claim for Refund, to make cor-\nrections to a previously filed Form 944. Forms 941-X and 944-X are stand-\nalone forms, meaning employers can file them when an error is discovered, \nrather than waiting to file an adjustment with the next Form 941/944 due. \nA separate Form 941-X/944-X must be filed for each Form 941/944 you are \ncorrecting. These forms should not be attached to Forms 941/944 unless you \ndid not file a Form 941/944 for the period at issue because you did not treat \nany workers as employees and you are now correcting the worker’s classifi-\ncation (see Part 3(b) below for additional clarification). \nn\t You may be able to adjust and pay the additional federal income tax with-\nholding and FICA taxes due for prior quarters or the FICA taxes for prior \nyears without incurring any interest charges. To do this, you must correct \nyour employment taxes by reporting and paying the additional taxes by \nthe due date of the Form 944 or Form 941, depending on which return \nyou are correcting, for the period in which the error was discovered. \nIn most cases, the date the error was discovered will be the date of our \ndetermination letter. See the example below for more clarification. This \ninterest-free adjustment does not apply to FUTA taxes.\nExample: Jill performed services for you in tax year 2006 and you \nissued her a Form 1099-MISC for these services. In 2008, Jill filed a \nForm SS-8 and she was found to be an employee. The date of the de-\ntermination letter was January 15, 2009. You had other employees and \npreviously filed an employment tax return for 2006. \nCorrecting a previously filed Form 944:\nIf you file Form 944 and are correcting a previously filed Form 944, you \nmust report the additional tax on Form 944-X by the due date of the yearly \nreturn for the year in which the determination letter was issued to get an \ninterest-free adjustment. For this example, the additional tax should be re-\nported and paid by the due date of the annual return for calendar year 2009, \nthe year in which the error was discovered. Therefore, Form 944-X would \nhave to be filed by January 31, 2010. The amount due must be paid by the \ntime Form 944-X is filed, or, interest will accrue on the balance due. \n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n7\nCorrecting a previously filed Form 941: \nIf you file Form 941 and are correcting a previously filed Form 941, \nyou must report the additional tax on Form 941-X by the due date of \nthe quarterly return for the quarter in which the determination letter \nwas issued. For this example, the additional tax should be reported and \npaid by the due date of the return for the first quarter of 2009, which \nincludes January, 2009, the month in which the error was discovered. \nTherefore, Form 941-X would have to be filed April 30, 2009. The \namount due must be paid by the time Form 941-X is filed or interest \nwill begin to accrue. \nCorrecting a previously filed return when there has been a \nchange to your filing requirement:\nIf you were previously required to file a Form 941, but now file a Form \n944, and you are correcting a previously filed Form 941, you must \nreport the additional tax on Form 941-X. The additional tax must be \nreported by the due date of the quarterly return for the quarter in which \nthe determination letter was issued. For this example, the additional tax \nshould be reported and paid by the due date of the return for the first \nquarter of 2009, which includes January, 2009, the month in which the \nerror was discovered. Therefore, Form 941-X would have to be filed \nApril 30, 2009. The amount due must be paid by the time Form 941-X \nis filed or interest will begin to accrue.\nIf you were previously required to file a Form 944 but now file a Form \n941, and you are correcting a previously filed Form 944, you must \nreport the additional tax on Form 944-X. The additional tax must be \nreported by the due date of the yearly return for the year in which the \ndetermination letter was issued to get an interest-free adjustment. For \nthis example, the additional tax should be reported and paid by the due \ndate of the annual return for calendar year 2009, the year in which the \nerror was discovered. Therefore, Form 944-X would have to be filed by \nJanuary 31, 2010. The amount due must be paid by the time Form 944-\nX is filed or interest will begin to accrue. \nThe following table will help you determine the date that your \nadjustment and tax payment is due if you are filing Form 941-X. \nIf the error was discovered between: \nThe adjustment \nand tax is due by:\nJanuary 1st and March 31st\n(First Quarter)\nApril 30th\nApril 1st and June 30th\n(Second Quarter)\nJuly 31st\nJuly 1st and September 30th\n(Third Quarter)\nOctober 31st\nOctober 1st and December 31st\n(Fourth Quarter)\n January 31st\n",
"8\t\nInformation Guide for Employers Filing Form 941 or Form 944\nn\t In order to receive an interest-free adjustment, the failure to pay the em-\nployment taxes must be due to an error. Thus, an interest-free adjustment \nis not available if:\nu\t Your returns for prior years were audited and additional tax found to \nbe due with respect to the same issue was involved;\nu\t You had been informed of your tax status as an employer with respect \nto the same class of workers; or,\nu\t You otherwise knowingly underreported your employment tax liability \nin subsequent years.\nn\t An interest-free adjustment is not available after receipt of a notice and \ndemand for payment, based on an assessment or receipt of a Notice of \nDetermination of Worker Classification under section 7436.\nn\t Generally, your correction of an underreported amount will not be \nsubject to penalty or interest if you file on time (by the due date of the \nyear you discover the error), pay the amount shown on line 17 of Form \n941-X/944-X, enter the date you discovered the error and explain in \ndetail the grounds and facts relied on to support the correction. If you \nare charged a penalty on this adjustment, you may request an abatement \nof the penalty by filing a Form 843, Claim For Refund and Request for \nAbatement. This request may or may not be approved. \nn\t You must file appropriate information returns in accordance with reclassi-\nfying the workers as employees. See Parts 6 and 7 for more information.\nn\t You must notify most employees who have no income tax withheld that \nthey may be able to claim a tax refund because of the earned income \ncredit (EIC). Refer to Publication 15 for more information on this re-\nquirement and exceptions. Look for the section labeled Required Notice \nto Employees in Publication 15. You will meet the notification require-\nment if you give the employee one of the following: \nu\t Form W-2, with the EIC information on the back of the copy B;\nu\t Substitute Form W-2 with the same EIC information on the back of the \nemployee’s copy;\nu\t Notice 797, “Possible Federal Tax Refund Due to the Earned Income \nCredit (EIC);” or, \nu\t A written statement with the same wording as Notice 797. \nIf, during the processing of the SS-8 determination letter request, you decide \nto voluntarily reclassify your worker(s) as employees instead of continuing \nto participate in the SS-8 determination letter process, you must submit \ncopies of the corrected information returns (preferably by fax) to the office \nthat is processing the SS-8 request. (The original corrected information \n2. Voluntary correction \nbefore a determination \nhas been issued.\n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n9\nreturns should be filed according to the instructions for the corrected infor-\nmation returns.) Be sure to refer to Part 4 to see if you qualify for reduced \nrates under IRC section 3509. Part 8 provides you with information on \namending your Form 940/940-EZ, Employer’s Annual Federal Unemploy-\nment (FUTA) Tax Return, if applicable. \na) Current year:\nIf the services by the reclassified worker(s) were performed during the cur-\nrent year, you need to make an adjustment to the federal income tax with-\nholding and FICA tax so that the amount withheld and paid is correct by the \nend of the calendar year. See Part 6 for more information. You must also pay \nFUTA tax on wages paid to employees unless you are exempt from FUTA \nor unless you have already computed the maximum FUTA tax this year on \nother wages you paid to the employee(s). You are responsible for providing \nthe appropriate information returns to the worker(s) and for filing employ-\nment tax returns. \nFor most employers that includes filing:\nn\t Form 940 (Form 940-EZ is no longer available for 2006 and thereafter)\nn\t Form 941/944, if none was filed\nn\t Form 941-X/944-X, if Form 941 or Form 944 were previously filed\nn\t Form W-2 \nb) Prior years: \nBefore you can report the additional employment tax on your Form \n941-X/944-X, you need to know if you qualify for the reduced rates avail-\nable under IRC section 3509 to employers that have misclassified an em-\nployee as an independent contractor or non-employee, or if you need to use \nfull rates. \nIf you qualify, IRC section 3509 provides reduced rates for the employee’s \nshare of FICA taxes and for the federal income tax that should have been \nwithheld, for which you are liable. You are still responsible for the full \namount of the employer’s share of FICA taxes. See Parts 4 and 5 for more \ninformation. IRC section 3509 does not provide a reduced rate for FUTA tax. \nFUTA taxes are computed in the normal manner. See Part 8 for information \non unemployment tax returns.\nIf the services by the reclassified worker(s) were performed during prior \nyears, you need to: \nn\t File the necessary forms (such as Form W-2 or Form W-2c) with the \nSocial Security Administration (SSA) or the IRS, as appropriate, and \nissue corrected information returns to the worker(s). \n3. What should you \ndo now about your \nmisclassification of \nworkers?\n",
"10\t\nInformation Guide for Employers Filing Form 941 or Form 944\nn\t Report the additional employment tax due on Form 941-X/944-X, or both \nForm 941/944 and 941-X/944-X if you did not previously file a Form \n941/944 because you did not treat any workers as employees, and now \nyou are correcting the misclassification (See Part 6 for more informa-\ntion). \nn\t You may also have to file a Form 940 or an amended Form 940/940-EZ \nfor the years at issue. See Part 8 for more information. \nIRC section 3509 rates provide a one-time opportunity to correct the tax \ntreatment of your misclassified employees. You are eligible for the reduced \ntax rates under IRC section 3509, unless one of the circumstances listed \nbelow applies to you. If these rates apply, you must use these rates in figur-\ning your employment tax liability. If section 3509 rates apply, you cannot \nelect to use the full rates and you cannot recover any tax you pay under \nthis provision from your employees.\nCircumstances where IRC section 3509 rates do not apply are:\nn\t In cases where you intentionally disregarded the requirements to deduct \nand withhold income and FICA taxes. Note: There are specific penalties \nthat may be imposed on any responsible person for willful failure to with-\nhold income and FICA taxes, or for willful failure to file correct Forms \nW-2 or to furnish correct Forms W-2 to employees.\nBelow are two Examples:\nu\t If you have previously been audited and this class of worker was \nfound to be employees, but you continued to treat the workers as non-\nemployees.\nu\t You were previously issued a determination letter notifying you of \nthe determination of employee status of a worker and the applicability \nof the letter to other workers you engage under substantially similar \ncircumstances, but you continued to treat the workers in such circum-\nstances as non-employees.\nn\t In cases where the worker was an employee and his/her regular com-\npensation was treated as wages (either for withholding purposes or as \nreported on an employment tax return for one or more periods during \nthe calendar year, or on a Form W-2), but other income paid to him/her \n(e.g., bonuses, probationary pay, severance pay, commissions, overtime \npay, accumulated sick leave, awards, prizes, back pay and retroactive pay \nincreases) was not treated as wages.\nn\t In cases where a worker was treated as an employee and you stopped \nwithholding taxes without a significant change in the work done by the \nworker or your right to control the worker. \n4. Do you qualify for IRC \nsection 3509 rates?\n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n11\nn\t In cases where you withheld federal income taxes, but not FICA taxes.\nn\t For wages paid in the current calendar year.\nn\t In cases where the worker was found to be one of the following statutory \nemployees:\nu\t An agent-driver or commission-driver;\nu\t A full-time life insurance salesman;\nu\t A home worker; or,\nu\t A traveling or city salesman.\nIRC section 3509(a) rates\nThe rates under IRC section 3509(a) are 10.68% of the employee’s wages \nthat total an amount less than or equal to the Social Security wage base for \nsuch year, and 3.24% of the wages paid to an employee in excess of the \nSocial Security wage base, and consist of the following:\nn\t Income Tax Withholding - Your liability for federal income tax withhold-\ning is 1.5 percent of the wages you paid to your employee.\nn\t FICA Taxes - Your liability for the employee’s share of the social securi-\nty and Medicare taxes is 20 percent of the full rate (20% of 6.20%=1.24% \nof wages that total an amount less than or equal to the Social Security \nwage base; 20% of 1.45%=.29% of the total wages, including wages in \nexcess of the Social Security wage base).\nn\t FICA Taxes- Your liability for the employer’s share of the social security \nand Medicare taxes is 100 percent of the full rate (6.20% of wages that \ntotal an amount less than or equal to the to the Social Security wage base; \n1.45% of the total wages, including wages in excess of the Social Secu-\nrity wage base). \nFor section 3509(a) & (b) rates for FICA taxes, please refer to the Social \nSecurity Wage Base Chart found in this Publication.)\nIRC section 3509(b) rates\nIf you did not file required information returns (e.g., Form 1099-MISC) con-\nsistent with treating the worker as a non-employee, you must use the rates \nunder IRC section 3509(b). The rates under IRC section 3509(b) are 13.71% \nof the employee’s wages that total an amount less than or equal to the Social \nSecurity wage base for such year, and 5.03% of the wages paid in excess of \nthe Social Security wage base, and consist of the following: \n5. What rates are used \nto compute tax liability \nunder IRC section 3509?\n",
"12\t\nInformation Guide for Employers Filing Form 941 or Form 944\nn\t Income Tax Withholding - Your liability for federal income tax withhold-\ning is 3 percent of the wages you paid to your employee.\nn\t FICA Taxes - Your liability for the employee’s share of the social securi-\nty and Medicare taxes is 40 percent of the full rate (40% of 6.20%=2.48% \nof wages up to the Social Security wage base; 40% of 1.45%=.58% of the \ntotal wages, including wages in excess of the Social Security wage base).\nn\t FICA Taxes - Your liability for the employer’s share of the social secu-\nrity and Medicare taxes is 100 percent of the full rate (6.20% of wages \nup to the Social Security wage base; 1.45% of the total wages, including \nwages in excess of the Social Security wage base). \nNOTE: If your failure to file information returns is due to reasonable cause \nand not willful neglect, or because no information return was required (e.g. \nwages under $600.00) you should use IRC section 3509(a) rates. (Reason-\nable cause for not filing an information return is a limited exception, requir-\ning that the failure be due to an event beyond your control or due to signifi-\ncant mitigating factors.)\n(For section 3509(a) & (b) rates for FICA taxes, please refer to the Social \nSecurity Wage Base Chart found in this Publication.)\na) Correcting the current year:\nIf your worker has been reclassified as an employee, you as the employer are \nnow responsible for withholding and paying the applicable federal employ-\nment taxes for this employee and any other worker that performs similar \nservices for you under similar circumstances. In addition, you must also file \nwith the Social Security Administration (SSA) and furnish to the worker(s) \na Form W-2 to report the compensation paid to them. Send a copy of all \nForms W-2 with Form W-3 to the SSA at the appropriate address provided \non the form. You may file Forms W-2 and W-3 electronically. Visit the SSA’s \nwebsite at www.socialsecurity.gov/employer for more information. If you \nare required to file 250 or more Forms W-2, you must file them electroni-\ncally unless the IRS granted you a waiver. The 250 or more requirement \napplies separately for each type of return (e.g., Form W-2) and separately to \neach type of corrected return (e.g., Form W-2c). Even though employers may \nsubmit up to 249 information returns on paper, employers are encouraged to \nfile those information returns electronically. See the Instructions for Forms \nW-2 and W-3 and Publication 1220, Specifications for Filing Form 1098, \n1099, 5498, and W2-G Electronically, for more information on electronic \nfiling requirements and waivers. \nYou should not issue the worker(s) a Form 1099-MISC and a Form W-2 for \ncompensation paid for the same services. The Form W-2 must include all \ntaxable compensation paid to the worker(s) for the entire year.\n6. How do you correct \ntax returns and informa-\ntion returns when work-\ners are reclassified as \nemployees?\n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n13\nYou must adjust the taxes of the employee(s) withheld for the current year \nso that the proper amount of taxes is withheld from wages by the end of the \ncalendar year. IRC section 3509 rates cannot be used for determining the \ntaxes due on current year wages. If you withheld no income tax or FICA tax \nduring the calendar year or less than the right amount from an employee’s \nwages, you must deduct the taxes from later wages you pay to that employee \nif the employee still works for you, but the underwithheld income tax must \nbe deducted from the employee on or before the last day of the calendar year. \nIf you do not deduct the taxes from your employee’s wages or the employee \nno longer works for you, reimbursement is a matter for settlement between \nyou and the employee. However, you are liable for the underpayment of \ntaxes whether or not they are withheld or otherwise recovered from the em-\nployee. If the correction is for a fringe benefit, you should refer to Publica-\ntion 15-B, Employer’s Tax Guide for Fringe Benefits, for further information. \nThere are special rules for taxes on fringe benefits. \nYour liability for federal income tax withholding is based on the employee’s \nfiling status and withholding allowances. The employee provides this informa-\ntion on Form W-4. If the employee has not given you a Form W-4, you should \nwithhold tax as if he or she is single with no withholding allowances unless \nthis was “supplemental wages.” Refer to Publication 15 for information on \nhow to compute the federal income tax withholding on supplemental wages. \nIf you choose to pay the employee’s federal income tax and/or FICA tax \nrather than withholding them from the employee’s wages, or otherwise \nrecover them from the employee, in addition to making the adjustment as \ndirected below, you must include the amount of the taxes in the employee’s \nwages this year for income tax withholding, FICA tax and FUTA tax pur-\nposes. This increase in the employee’s wages is also subject to employment \ntaxes, which again increases the amount of tax you need to pay. To compute \nthe employee’s increased wages and the appropriate tax, refer to the formula \nin Publication 15-A. Part 7 of Publication 15-A addresses the employer’s \npayment of the employee’s FICA taxes under the heading “Employee’s \nPortion of Taxes Paid by Employer,” including an exception for house-\nhold or agricultural employees. You will need to modify the computation in \nPublication 15-A if you pay income tax withholding and employee FICA tax \nwithout withholding this tax from the employee.\nWhether or not such taxes are actually withheld from the employee, you \nmust report the additional taxes on a Form 941-X/944-X. In order for the \nadjustment for prior quarters in the current tax year to be interest-free, the \nadjustment must be reported on Form 941-X/944-X, lines 7, 8, and 10, and \nbe filed on or before the due date for the return period during which the \nmisclassification was discovered. (See example in Part 1 for clarification.) \nThe additional taxes must be paid by the time Form 941-X/944-X is filed. \nIf the taxes are not paid by then, interest will begin to accrue. This interest-\nfree adjustment is not applicable to FUTA tax. In order to show that you paid \nthe additional taxes timely, you must pay the tax in full by the time you file \nForm 941-X/944-X. Do not attach Forms 941-X/944-X to Forms 941/944. \n",
"14\t\nInformation Guide for Employers Filing Form 941 or Form 944\nAccording to the Instructions for Form 941-X/944-X, file Forms 941-X/944-X \nseparately. File Forms 941-X/944-X with Forms 941/944 only if you did not \npreviously file Form 941/944 because you did not treat any workers as em-\nployees and you are correcting the misclassification now. \nYou must also pay FUTA tax on each reclassified worker’s wages that total \nless than or are equal to the FUTA wage base, unless you are exempt from \nFUTA. See Part 8.\nb) Correcting a prior year using IRC section 3509 rates: \nTo correct the failure to withhold tax and to pay income tax and FICA tax on \nwages paid in prior years using section 3509 rates as applicable, you must:\n1.\tComplete a Form 941-X/944-X to compute the tax, and file it sepa-\nrately from the Form 941/944 if you previously filed a return. \n2.\tIf you did not previously file a return, file Form 941/944 and attach \nForm 941-X/944-X to the Form 941/944, according to the Instructions \nfor Form 941-X or the Instructions for Form 944-X.\n3.\tWrite “Misclassified Employees” in dark, bold letters across the top \nmargin of page 1 on all forms.\n4.\tComplete the remainder of the Form 941/944 and/or Form 941-X/944-X \naccording to the instructions for the form(s).\nIf the income tax withholding and FICA tax adjustments using section 3509 \nrates are reported and paid with Form 941-X/944-X and it is filed on or before \nthe due date of the return for the return period in which the error is discovered, \nthe adjustment is interest-free (see example in Part 1 for clarification). This \ninterest-free adjustment is not applicable to FUTA tax. You must pay the tax in \nfull by the time you file Form 941-X/944-X. When using section 3509 rates, \nyou are not permitted to recover any portion of the taxes from the employee.\nYou must complete item 20 of Form 941-X/944-X to provide an explanation \nof the adjustment and to notate that you are using IRC section 3509 rates for \nthe adjustment. Be sure to fill out the box titled “Enter the Date You Dis-\ncovered Errors.” This is the date you had enough information to correct the \nerror. You can use the date of your determination letter, if one was issued. If \nyou determine you should reclassify the worker(s) as employee(s) while the \ndetermination letter is pending, use the date that you notified the processing \noffice that you are reclassifying the worker(s) as employee(s). \nOn lines 12, 13, and 14 of Form 941-X/944-X, enter only corrections to \nwages resulting from reclassifying the workers listed in item 20 as employ-\nees or as otherwise directed by IRS personnel. In column 1 only, enter the \ncorrected wages related to worker reclassification, not the amount paid to \nALL employees. Enter previously reported reclassification amounts (if any) \nin column 2. To get the amount for column 4, use the applicable tax rates \noutlined in Part 5, above, when multiplying the amount in column 3. \n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n15\nYou must file a Form W-2 for the prior years to report the income earned \nby the worker. If you originally issued the worker a Form 1099-MISC, you \nmust file a Form W-2 for the prior years to correctly report the wages and a \ncorrected Form 1099-MISC showing “zero” in the box in which the income \nwas originally reported (usually this is box 7 or box 3) and check the “Cor-\nrected” box on the Form 1099-MISC. More specifically, include in boxes \n1, 3 and 5 of the Form W-2 the amount originally reported on Form 1099-\nMISC. There will be no taxes reported in the three withholding boxes (2, \n4 and 6) when using IRC section 3509 rates as the worker will not receive \ncredit for the taxes you pay using IRC section 3509 rates. Show “zero” in \nthese boxes. \nc) Correcting a prior year when IRC section 3509 rates \ndo not apply:\nIf you did not withhold income tax or FICA tax on wages paid in prior \nyear(s) and IRC section 3509 rates do not apply, you must deduct the FICA \ntax from later wages you pay to that employee if the employee still works for \nyou, but you may not recover underwithheld income tax from the employee \nfor a prior year. If you do not deduct the FICA tax from your employee’s \nwages or the employee no longer works for you, reimbursement of the FICA \ntax is a matter for settlement between you and the employee. However, you \nare liable for the underpayment of FICA tax whether or not it is withheld \nor otherwise recovered from the employee. If the correction is for a fringe \nbenefit, you should refer to Publication 15-B for further information. There \nare special rules for taxes on fringe benefits. \n \nIf you choose to pay the employee’s FICA tax rather than withholding it \nfrom the employee’s wages, or otherwise recover it from the employee, in \naddition to making the adjustment as directed below, you must include the \namount of the tax in the employee’s wages this year for income tax with-\nholding, FICA tax, and FUTA tax purposes. This increase in the employee’s \nwages is also subject to employment taxes, which again increases the \namount of tax you need to pay. To compute the employee’s increased wages \nand the appropriate tax, refer to the formula in Publication 15-A. Part 7 of \nPublication 15-A addresses the employer’s payment of the employee’s FICA \ntax under the heading “Employee’s Portion of Taxes Paid by Employer,” \nincluding an exception for household or agricultural employees. You will \nneed to modify the computation in Publication 15-A if you pay the employ-\nee’s share of FICA tax without withholding it from the employee’s wages.\nTo correct the failure to withhold and pay FICA tax on wages paid in prior \nyears using full rates, you must complete Form 941-X/944-X to compute the \ntax if you previously filed Form 941/944. Do not file Form 941/944.\nIf you did not previously file a return, file Form 941/944 for each affected \nquarter and attach Form 941-X/944-X according to the Instructions for Form \n941-X/944-X. Write “Misclassified Employees” in red ink across the top \nmargin of page 1 of each Form 941/944. \n",
"16\t\nInformation Guide for Employers Filing Form 941 or Form 944\nIf the FICA tax adjustment is reported and paid on or before the due date of \nthe return for the return period in which the error is discovered (or before \nthe due date of Form 941/944, if you did not previously file), the adjustment \nis interest-free (see example in Part 1 for clarification). This interest-free \nadjustment is not applicable to FUTA tax. You must pay the FUTA tax in full \nby the time you file Form 941-X/944-X. \nNote that the failure to withhold and pay federal income tax cannot \nbe adjusted for prior years because, for prior years, you can no longer \nwithhold income tax for which the employee will get credit. However, \nyou may be held liable under examination for the underwithheld income tax, \nincluding applicable interest and penalties, if the employee did not pay the \nincome tax due in connection with his or her Form 1040/1040A/1040EZ.\nComplete item 20 of Form 941-X/944-X to provide an explanation of the \nFICA tax adjustment. Be sure to fill out the box titled “Enter the Date You Dis-\ncovered Errors.” This is the date when you had enough information to correct \nthe error. You can use the date of your determination letter, if one was issued. \nIf you determine you should reclassify the worker(s) as employee(s) while the \ndetermination letter is pending, use the date that you notified the processing \noffice that you are reclassifying the worker(s) as employee(s). \nIn columns 1 and 2 of lines 6 through 10, show amounts for all of your \nemployees, not just for those employees whose amounts you are correcting. \nEnter previous adjustments to Form 941/944 (if any) in column 2. \nYou must file a Form W-2 for the prior years to report the income earned \nby the worker. If you originally issued the worker a Form 1099-MISC, you \nmust file a Form W-2 for the prior years to correctly report the wages and a \ncorrected Form 1099-MISC showing “zero” in the box in which the income \nwas originally reported. Usually this is box 7 or box 3. Check the “Correct-\ned” box on the Form 1099-MISC. More specifically, in boxes 1, 3 and 5 of \nthe Form W-2, include the amount originally reported on Form 1099-MISC. \nInclude the employee’s FICA tax (that you have now paid) in boxes 4 and \n6. If you are paying these taxes without recovering them from the worker, \nthe worker receives credit for these taxes. However, these credited taxes are \ntaxable income to the worker this year (the year in which you actually pay \nthe additional tax). Accordingly, a Form W-2 must be issued for this tax year \nreflecting this tax as wages. The Form W-2 should also include as wages any \nother taxable compensation you paid to the employee during this tax year. \nSince these taxes are also subject to employment taxes, there is a formula to \nuse to compute the employee’s increased wages and the appropriate tax. See \nPart 7 of Publication 15-A.\n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n17\na) Correcting the current year:\nIf your employee has received an additional wage payment, as the employer \nyou are responsible for withholding and paying the applicable federal em-\nployment taxes for this employee. \nYou must adjust the taxes of the employee(s) for the current year so that the \nproper amount of taxes is withheld from wages by the end of the calendar \nyear. If you did not withhold income tax or FICA tax during the calen-\ndar year or you withheld less than the right amount from an employee’s \nwages, you must deduct the taxes from later compensation you pay to that \nemployee, if the employee still works for you. However, the underwith-\nheld income tax must be deducted from the employee’s compensation on or \nbefore the last day of the calendar year. If you do not deduct the taxes from \nyour employee’s compensation, or the employee no longer works for you, \nreimbursement is a matter for settlement between you and the employee. \nHowever, you are liable for the underpayment of taxes whether or not they \nare withheld or otherwise recovered from the employee. If the correction is \nfor a fringe benefit, you should refer to Publication 15-B for further informa-\ntion. There are special rules for taxes on fringe benefits. \nYour liability for federal income tax withholding is based on the employee’s \nfiling status and withholding allowances. The employee provides this infor-\nmation on Form W-4. If the employee has not given you a Form W-4, you \nshould withhold tax as if he or she is single with no withholding allowances \nunless this was “supplemental wages.” Refer to the formula in Publication \n15 to compute the federal income tax withholding on supplemental wages. \nIf you choose to pay the employee’s federal income tax and/or FICA tax, \nrather than withholding them from the employee’s wages, or otherwise \nrecover them from the employee, in addition to making the adjustment as \ndirected below, you must include the amount of the taxes in the employee’s \nwages this year for federal income tax withholding, FICA tax, and FUTA \ntax purposes. This increase in the employee’s wages is also subject to \nemployment taxes, which again increases the amount of tax you need to pay. \nTo compute the employee’s increased wages and the appropriate tax, refer \nto the formula in Publication 15-A. Part 7 of Publication 15-A addresses \nthe employer’s payment of the employee’s FICA tax under the heading \n“Employee’s Portion of Taxes Paid by Employer,” including an exception \nfor household or agricultural employees. You will need to modify the \ncomputation in Publication 15-A if you pay federal income tax withholding \nand employee FICA tax without withholding them from the employee.\nWhether or not such taxes are withheld from the employee, you must report \nthe additional taxes on Form 941-X/944-X, if you previously filed a Form \n941/944. Do not file a second Form 941/944.\nIn order to be interest-free, the adjustment for prior quarters in the current \nyear must be reported on Form 941-X/944-X, lines 7, 8, and 10, and be filed \n7. How do you correct \ntax returns and informa-\ntion returns to correct the \ntreatment of additional \nwage payments that do \nnot relate to reclassifica-\ntion of workers?\n",
"18\t\nInformation Guide for Employers Filing Form 941 or Form 944\non or before the due date of the return for the return period during which the \nmisclassification was discovered. (See example in Part 1 for clarification.) \nThe additional taxes must be paid by the time Form 941-X/944-X is filed. \nIf the taxes are not then paid by then, interest will accrue. This interest-free \nadjustment is not applicable to FUTA tax. You must pay the FUTA tax in full \nby the time you file the 941-X/944-X.\nYou must also pay FUTA tax on the additional wages if other wages paid \nto the employee have not exceeded the FUTA wage base, unless you are \nexempt from FUTA. \nNote: If you did not previously file Form 941/944, file Form 941/944 for \neach affected quarter according to the Instructions in Form 941/944. Do not \nfile Form 941-X/944-X, because the failure to file the return was not due to \nworker misclassification. Interest-free adjustments are not applicable to late-\nfiled Forms 941/944.\nb) Correcting a prior year: \nIf no federal income tax or FICA tax was withheld from an employee’s \nadditional wage payment during prior year(s), you must deduct the FICA \ntax from later compensation you pay to that employee if the employee still \nworks for you. However, you may not recover underwithheld income tax \nfrom the employee for a prior year. If you do not deduct FICA tax from \nyour employee’s compensation or the employee no longer works for you, \nreimbursement of the FICA tax is a matter for settlement between you and \nthe employee. However, you are liable for the underpayment of FICA tax \nwhether or not it is withheld or otherwise recovered from the employee. If \nthe correction is for a fringe benefit, you should refer to Publication 15-B for \nfurther information. There are special rules for taxes on fringe benefits. \nIf you choose to pay the employee’s FICA tax rather than withholding it from \nthe employee’s compensation, or otherwise recovering it from the employee, \nin addition to making the adjustment as directed below, you must include \nthe amount of the tax in the employee’s wages this year for income tax with-\nholding, FICA tax, and FUTA tax purposes. This increase in the employee’s \nwages is also subject to employment taxes, which again increases the amount \nof tax you need to pay. Refer to the formula in Publication 15-A to compute \nthe employee’s increased wages and the appropriate tax. Part 7 of Publication \n15-A addresses the employer’s payment of the employee’s FICA tax under \nthe heading “Employee’s Portion of Taxes Paid by Employer,” including an \nexception for household or agricultural employees. You will need to modify \nthe computation in Publication 15-A if you pay the employee’s share of FICA \ntax without withholding it from the employee’s wages.\nTo correct the failure to withhold and pay FICA tax on the additional wages \npaid in prior years, you must complete Form 941-X/944X to compute the tax \nif you previously filed Form 941/944. Do not file Form 941/944.\n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n19\nIf the FICA tax adjustment is reported and paid on or before the due date of \nthe return for the return period in which the error is discovered, the adjust-\nment is interest-free. You must pay the tax in full by the time you file Form \n941-X/944-X. (See example in Part 1 for clarification.) This interest-free \nadjustment is not applicable to FUTA tax. \nNote: If you did not previously file Form 941/944, file Form 941/944 for \neach affected quarter according to the Instructions for Form 941/944. Do not \nfile Form 941-X/944-X, because the failure to file the return was not due to \nworker misclassification. Interest-free adjustments are not applicable to late-\nfiled Forms 941/944.\nNote that the failure to withhold and pay federal income tax cannot \nbe adjusted for prior years because, for prior years, you can no longer \nwithhold income tax for which the employee will get credit. However, \nyou may be held liable under examination for the underwithheld income tax, \nincluding applicable interest and penalties, if the employee did not pay the \nincome tax due in connection with his or her Form 1040/1040A/1040EZ.\nComplete item 20 of Form 941-X/944-X to provide an explanation of the \nFICA tax adjustment. Be sure to fill in the box titled “Enter the Date You \nDiscovered Errors.” This is the date when you had enough information to \ncorrect the error. You can use the date of your information letter, if one was \nissued. If you determine you should make this correction before an informa-\ntion letter is issued, use the date that you notified the processing office that \nyou will be correcting your Form 941/944. \nIn columns 1 and 2 of lines 6 through 10, show amounts for all of your \nemployees, not just for those employees whose amounts you are correcting. \nEnter any previous adjustments to Form 941/944 in column 2.\nYou must file Form W-2c for the prior years to report the additional wages \npaid to the worker. If you originally issued the worker a Form 1099-MISC \nfor the additional payment, you must file Form W-2c for the prior year to \ncorrectly report the total wages and a corrected Form 1099-MISC showing \n“zero” in the box in which the income was originally reported. (Usually this \nis box 7 or box 3). Check the “Corrected” box on the Form 1099-MISC. \nMore specifically, in boxes 1, 3 and 5 of the Form W-2c, include the amount \noriginally reported on the Form W-2 and the amount originally reported on \nthe Form 1099-MISC. Include the employee’s FICA taxes (that you have \nnow paid) in boxes 4 and 6. If you are paying these taxes without recover-\ning them from the worker, the worker receives credit for these taxes but they \nare taxable income to the worker this year (the year that you actually pay \nthe additional tax). Accordingly, Form W-2 must be issued for this tax year \nreflecting this tax as wages. The Form W-2 should also include as wages any \nother taxable compensation you paid to the employee this year. Since these \ntaxes are also subject to employment taxes, there is a formula to use to com-\npute the employee’s increased wages and the appropriate tax. See Part 7 of \n",
"20\t\nInformation Guide for Employers Filing Form 941 or Form 944\nPublication 15-A. You will need to modify the computation formula shown \nin Publication 15A if you pay the income tax withholding and employee \nFICA tax for the current year.\nYes, you may be liable for unemployment tax on your employee’s wages. \nYou may also need to contact your state tax agency in order to make any \nnecessary state income or unemployment tax corrections.\nRefer to Publication 15 for information on your liability for this tax. Use \nForm 940 (or Form 940-EZ for years prior to 2006) to make corrections for \nunemployment tax. Check off the amended return box, if applicable. If you \nmake contributions to a state unemployment fund by the due date for the \napplicable year, you receive a credit toward your FUTA tax liability for these \ncontributions. If you are making payments to the state unemployment fund \nafter the due date, your credit against your FUTA tax obligation is limited to \n90 percent of the state unemployment tax you paid late. Refer to the Instruc-\ntions for Form 940 for further information on this credit. Interest-free adjust-\nments are not applicable to FUTA tax. \nForms 940, 940EZ, 941, 941-X, 944, 944-X, 1096, 1099-MISC, W-2 and \nW-3, or W-2c and W-3c must be sent to the addresses where you would usu-\nally file these. The worker must be given a copy of the information returns \nfor use in filing or correcting individual tax returns. \nThe address for Forms 940/940-EZ, 941/944, and 941-X/944-X can be found \nin the instructions for these forms. The address is determined by the location of \nyour business and also depends on whether or not you are submitting a payment \nwith your return. These forms should not be mailed to the office that issued \nyour determination letter (or considered your determination letter request). \nForm 1099-MISC needs to be filed with Form 1096. Form 1096 serves as a \nsummary of the Forms 1099-MISC that you are filing. These documents are \nsubmitted to the IRS. \nThe address for submitting these documents is located on the back of Form \n1096 and is determined by the location of your business. If you are amending \nthe information returns issued to your worker(s) in response to a Form SS-8 \ndetermination letter request before receiving a formal determination, you \nmust send a copy of the corrected Form 1099-MISC to the office processing \nthe SS-8 request so that the case can be closed. \nForm W-2 needs to be filed with Form W-3. Form W-2c needs to be filed \nwith Form W-3c. The Form W-3 and Form W-3c serve as a summary of \nthe Form W-2 or Form W-2c, respectively, that you are filing. These docu-\nments are submitted to the SSA. The address for submitting these docu-\n8. Do you need to \ncorrect any unemploy-\nment tax returns?\n9. What do you do \nwith the employment \ntax forms? \n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n21\nments is located on the front of Form W-3 and on the back of the first page \nof Form W-3c. If you are amending the information returns issued to your \nworker(s) in response to a Form SS-8 request before receiving a formal \ndetermination, you must send a copy of Form W-2 or W-2c to the office \nprocessing the SS-8 request so that the case can be closed. \nYes, you may wish to request assistance by calling one of the toll-free tele-\nphone numbers listed below. You may also seek assistance from your local IRS \nTaxpayer Service or a professional tax advisor in order to make the above-\nmentioned employment tax adjustments. To find the location of the IRS office \nnearest you, visit us online at www.irs.gov and click on the link Contact IRS.\nFor questions on Forms 940, 941, 941-X. 944, or 944-X, call 1 (800) 829-4933.\nFor questions on information returns, call 1 (866) 455-7438.\nFor general tax questions call 1 (800) 829-1040. \nBy taking the initiative to correct your account, you may be able to reduce or \navoid any otherwise applicable interest or penalty charges. \nChecklist\nDid you read this Information Guide and determine whether IRC section \n3509 rates apply?\nIf the reduced rates under IRC section 3509 apply, did you calculate the ad-\nditional employment taxes due using Form 941-X/944-X? \nn\t Did you calculate the tax using lines 12, 13, and 14 and the rates listed in \nPart 5 of this publication?\nn\t Did you enter only corrections to wages resulting from reclassifying the \nworkers in column 1?\nn\t Did you state in item 20 that the adjustment is due to the reclassification of \na worker (or workers) and reduced rates under IRC section 3509 apply? \nn\t Did you write the date that you discovered the error (i.e., the date of your \ndetermination letter, or the date that you notified the IRS that you were \nreclassifying the workers as employees) in the “Enter the Date You Dis-\ncovered Errors” box? \nn\t If you did not previously file a Form 941/944, did you also complete the \nForm 941/944 to be submitted with Form 941-X/944-X?\nn\t Did you write “Misclassified Employees” in dark, bold letters across the \ntop margin of the Form 941/944 and Form 941-X/944-X?\n10. Can you get help in \nfiling all the corrected \nemployment tax forms?\n",
"22\t\nInformation Guide for Employers Filing Form 941 or Form 944\n If IRC section 3509 rates do not apply, did you report the wages, FICA \ntaxes for current and prior years, and income tax withholding for the current \nyear only on Form 941-X/944-X? \nn\t Did you calculate the tax using lines 7, 8, and 10 and enter the total cor-\nrected amount for ALL employees in column 1?\nn\t In item 20, did you explain that the adjustment is due to the reclassifica-\ntion of a worker (or workers) by the IRS or due to the correction of the \ntreatment of a wage payment unrelated to the classification of a worker’s \nstatus? \nn\t Did you write the date that you discovered the error (i.e., the date of your \ndetermination or information letter or the date that you notified the IRS \nthat you were reclassifying the workers as employees or correcting an \nerror) in the “Enter the Date You Discovered Errors” box?\nn\t If you had not previously filed a return, did you file Form 941/944 along \nwith Form 941-X/944-X?\nDid you complete and file a Form W-2 for each reclassified worker for each \naffected year and furnish the worker(s) copies of the Forms W-2? \nn\t Did you send Copy A of all Forms W-2 with Form W-3, to the Social \nSecurity Administration (SSA)? \nn\t Did you complete boxes 1, 3 and 5 of Form W-2 with the appropriate \nwage amount and enter zero in boxes 2, 4 and 6 if reduced rates under \nIRC section 3509 apply? \nn\t Did you complete boxes 1, 3 and 5 of Form W-2 with the appropriate \nwage amount and enter the employee tax you paid in box 2 (for the cur-\nrent year W-2 only) and in boxes 4 and 6 if full rates apply? \nn\t If you paid the employee’s FICA tax (and the income tax withholding for \nthe current year) without withholding it from the employee’s compensa-\ntion or otherwise recovering it from the employee, did you include the \namount of tax (increased for any additional taxes you paid) in the em-\nployee’s wages for this year?\nIf you paid additional wages that you did not originally treat as wages, did \nyou complete and file a Form W-2c for the employee for each affected year \nand furnish the employee(s) their copies of the Forms W-2c? \nn\t Did you send Copy A of all Forms W-2c with Form W-3c to the Social \nSecurity Administration (SSA) \n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n23\nn\t Did you correct boxes 1, 3 and 5 of Form W-2 on W-2c to reflect the ap-\npropriate wage amount and enter the FICA tax you paid on the worker’s \nbehalf in the corrected boxes 4 and 6 of Form W-2c? \nn\t If you paid the employee’s FICA tax (and the income tax withholding for \nthe current year) without withholding it from the employee’s compensa-\ntion or otherwise recovering it from the employee, did you include the \namount of tax (increased for any additional taxes you paid) in the em-\nployee’s wages for this year? \nDid you correct and file Form 1099-MISC with zero in box 7 (or 3 if appli-\ncable), check the “Corrected” box, and furnish copy B of Form l099-MISC \nto the worker(s)?\nn\t The corrected copy should be identical to the original regarding employer \nand employee information.\nn\t Did you use Form 1096 to submit the corrected Form(s) 1099 to the IRS?\nDid you complete Form 940/940-EZ to make the necessary unemployment \ntax corrections?\nn\t Did you check off the box indicating that this is an amended return?\nn\t Did you contact your state tax agency to find out about your state tax li-\nability? A percentage of the unemployment tax paid to the state is allow-\nable as a credit against your FUTA tax obligation. \nDid you include your check for payment made payable to the United States \nTreasury with the tax period in question and your employer identification \nnumber annotated on the memo line of the check or money order (or did you \ndeposit such amount if you are required to do so)? For other forms of payment, \n",
"24\t\nInformation Guide for Employers Filing Form 941 or Form 944\nconsult the applicable form instructions or visit our website at www.irs.gov. \nSocial Security Wage Base for recent years\nThe following chart shows the tax rates and wage bases for the years 1999 \nthrough 2009. If you need information for a year not listed below, please see \nSocial Security Tax\nMedicare Tax\nYear\nRate\nWage Base\nRate\nWages\n1999\n6.2%\n$ 72,600\n1.45%\nNo limitation\n2000\n6.2%\n$ 76,200\n1.45%\nNo limitation\n2001\n6.2%\n$ 80,400\n1.45%\nNo limitation\n2002\n6.2%\n$ 84,900\n1.45%\nNo limitation\n2003\n6.2%\n$ 87,000\n1.45%\nNo limitation\n2004\n6.2%\n$ 87,900\n1.45%\nNo limitation\n2005\n6.2%\n$ 90,000\n1.45%\nNo limitation\n2006\n6.2%\n$ 94,200\n1.45%\nNo limitation\n2007\n6.2%\n$ 97,500\n1.45%\nNo limitation\n2008\n6.2%\n$102,000\n1.45%\nNo limitation\n2009\n6.2%\n$106,800\n1.45%\nNo limitation\n2010\n6.2%\n$106,800\n1.45%\nNo limitation\n",
"Information Guide for Employers Filing Form 941 or Form 944\t\n25\nPublication 15 for the applicable year. \nTerms and acronyms: \nEmployment tax: includes federal withheld income tax, FICA tax and \nFUTA tax\nFICA: Federal Insurance Contributions Act \nFull Rates: 100% of the employer’s and the employee’s share of FICA tax, \nand, where relevant, the full amount of the federal income tax that should \nhave been withheld \nFUTA: Federal Unemployment Tax Act\nIRC: Internal Revenue Code\nInformation returns: Forms 1099-MISC, W-2 or W-2c\nPublications: \n15 (Circular E) Employer’s Tax Guide\n15-A Employer’s Supplemental Tax Guide\n15-B Employer’s Tax Guide to Fringe Benefits\nForms and schedules:\n940, Employer’s Annual Federal Unemployment (FUTA) Tax Return \n941, Employer’s QUARTERLY Federal Tax Return\n941-SS, Employer’s QUARTERLY Federal Tax Return\n941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or \nClaim for Refund\n944, Employer’s ANNUAL Federal Tax Return\n944-SS, Employer’s ANNUAL Federal Tax Return\n944-X, Adjusted Employer’s ANNUAL Federal Tax Return or \nClaim for Refund\n1096, Annual Summary and Transmittal of U. S. Information Returns\n1099-MISC, Miscellaneous Income\nSS-4, Application for Employer Identification Number\nW-2, Wage and Tax Statement (Also W-2AS, W-2CM, W-2GU, W-2VI)\nW-2c, Corrected Wage and Tax Statement \nW-3, Transmittal of Wage and Tax Statements\nW-3c, Transmittal of Corrected Wage and Tax Statements\nW-3SS, Transmittal of Wage and Tax Statements\nW-4, Employee’s Withholding Allowance Certificate\nTerms, acronyms, \npublications, forms, \nand schedules \nreferred to in \nthis guide\n",
"",
"",
"Publication 4341 (Rev. 1-2010) Catalog Number 38560X Department of the Treasury Internal Revenue Service www.irs.gov\n"
] |
i8871.pdf
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0211 Inst 8871 (PDF)
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https://www.irs.gov/pub/irs-pdf/i8871.pdf
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[
"Department of the Treasury\nInternal Revenue Service\nInstructions for Form 8871\n(Rev. February 2011)\nPolitical Organization Notice of Section 527 Status\nSection references are to the Internal Revenue Code unless\ndue date falls on a Saturday, Sunday, or legal holiday,\notherwise noted.\nthe organization may file on the next business day. See\nPub. 4216, Political Organization Filing and Disclosure,\nGeneral Instructions\nFiling Process User Guide, for more information.\nNote. An organization that has not filed an initial Form\nPurpose of Form\n8871 because it reasonably expected its annual gross\nreceipts to always be less than $25,000 must file an initial\nPolitical organizations must use Form 8871 to notify the\nForm 8871 within 30 days of reaching $25,000 in annual\nIRS that the organization is to be treated as a tax-exempt\ngross receipts.\nsection 527 organization. The IRS is required to make\npublicly available on the Internet and at its offices a list of\nTo Report a Material Change or Termination\nthe organizations that file Form 8871 (including the\nIn general, an organization must file an amended Form\norganization’s mailing address, email address, custodian\n8871 within 30 days after the occurrence of the material\nof records, and contact person as shown on Form 8871).\nchange being reported. An organization must file a final\nPolitical organizations must also use Form 8871 to\nForm 8871 within 30 days of termination. If the due date\nnotify the IRS of any material change in the information\nfalls on a Saturday, Sunday, or legal holiday, the\nreported on a previously filed Form 8871.\norganization may file on the next business day. See Pub.\n4216, Political Organization Filing and Disclosure, Filing\nDefinitions\nProcess User Guide, for more information.\nPolitical organization\nWhere and How To File\nPolitical organization means a party, committee,\nSection 527(i)(1)(A) requires that the organization file\nassociation, fund, or other organization (whether or not\nForm 8871 electronically. The paper version of Form\nincorporated) organized and operated primarily for the\n8871 is obsolete. File Form 8871 online at \npurpose of directly or indirectly accepting contributions or\nwww.irs.gov/polorgs (IRS Keyword: political orgs).\nmaking expenditures, or both, for an exempt function.\n A first-time user electronically submitting an initial\nForm 8871 will be instructed to print, sign, and mail a\nExempt function\nForm 8453-X, Political Organization Declaration for\nExempt function means the function of influencing or\nElectronic Filing of Notice of Section 527 Status, to the\nattempting to influence the selection, nomination,\nIRS. An authorized official must sign and date Form\nelection, or appointment of any individual to any federal,\n8453-X. Send the completed Form 8453-X to:\nstate, or local public office or office in a political\norganization, or the election of the Presidential or Vice\nDepartment of the Treasury\nPresidential electors, whether or not such individual or\nInternal Revenue Service\nelectors are selected, nominated, elected, or appointed. It\nOgden, UT 84201\nalso includes expenditures made relating to one of these\nUpon receipt of Form 8453-X, the IRS will mail to the\noffices, which if incurred by the individual, would be\norganization a username and password that must be\nallowable as a business deduction under section 162(a).\nused to file an amended or final Form 8871 or to\nelectronically file Form 8872, Political Organization\nWho Must File\nReport of Contributions and Expenditures.\nEvery political organization that is to be treated as a\ntax-exempt political organization under the rules of\nWho Must Sign\nsection 527 must file Form 8871, except for:\nForm 8871 must be signed by an official authorized by\n• An organization that reasonably expects its annual\nthe organization to sign this notice.\ngross receipts to always be less than $25,000,\n• A political committee required to report under the\nEffect of Failure To File Form 8871\nFederal Election Campaign Act of 1971 (2 U.S.C. 431 et\nAn organization that is required to file Form 8871, but\nseq.),\nfails to do so on a timely basis, will not be treated as a\n• A political committee of a state or local candidate,\ntax-exempt section 527 organization for any period\n• A state or local committee of a political party, or\nbefore the date Form 8871 is filed. In addition, the\n• A tax-exempt organization described in section 501(c)\ntaxable income of the organization for that period (or,\nthat is treated as having political organization taxable\nwhere there is a material change and a failure to timely\nincome under section 527(f)(1).\nfile an amended Form 8871, for the period beginning on\nthe date the change occurred and ending on the date on\nWhen To File\nwhich the amended Form 8871 is filed) is subject to tax\nand must be reported on Form 1120-POL. The tax will be\nInitial Filing\ncomputed by including its exempt function income (minus\nForm 8871 must be electronically filed within 24 hours of\nany deductions directly connected with the production of\nthe date on which the organization was established. If the\nthat income).\nCat. No. 35287H\n",
"qualified for the exception. For an amended notice, enter\nOther Required Reports and Returns\nthe date of the material change being reported. For a\nAn organization that files Form 8871 also may be\nfinal notice, enter the date the organization terminated.\nrequired to file the following forms:\n• Form 8872, Political Organization Report of\nLines 6a and 6b. Custodian of Records\nContributions and Expenditures (periodic reports are\nEnter the name and address of the person in possession\nrequired during the calendar year).\nof the organization’s books and records.\n• Form 990, Return of Organization Exempt From\nIncome Tax, or Form 990-EZ, Short Form Return of\nLines 7a and 7b. Contact Person\nOrganization Exempt From Income Tax (or other\ndesignated annual information return).\nEnter the name and address of the person whom the\n• Form 1120-POL, U.S. Income Tax Return for Certain\npublic may contact for more information about the\nPolitical Organizations (annual income tax return).\norganization.\nLines 9a and 9b. Election Authority\nPublic Inspection of Form 8871 and\nIdentification Number\nRelated Materials\nEnter the name of the election authority on line 9a. If the\nForm 8871 (including any supporting papers), and any\norganization has not been assigned any identification\nletter or other document the IRS issues with regard to\nnumber by any election authority, enter “None” on line\nForm 8871, are open to public inspection at the IRS in\n9b. Otherwise, provide each identification number\nWashington, DC, and online at www.irs.gov/polorgs (IRS\nassigned and identify the state in which the election\nKeyword: political orgs). In addition, the organization\nauthority is located. For a federal identification number,\nmust make available for public inspection a copy of these\nenter ‘‘Federal’’ for the state.\nmaterials during regular business hours at the\norganization’s principal office and at each of its regional\nPart II. Notification of Claim of\nor district offices having at least three paid employees. A\npenalty of $20 per day will be imposed on any person\nExemption From Filing Certain Forms\nunder a duty to comply with the public inspection\nrequirement for each day a failure to comply continues.\nLines 10a and 10b. Qualified State or Local\nPolitical Organization\nTelephone Assistance\nQualified state or local political organizations (defined\nIf you have questions or need help completing Form\nbelow) are exempt from filing Form 8872. If you are\n8871, please call 1-877-829-5500. This toll-free\nclaiming this exemption for the organization, you must\ntelephone service is available Monday through Friday.\ncheck the ‘‘Yes’’ box on line 10a and enter the state\nwhere the organization files its reports on line 10b. If not,\ncheck the “No” box.\nSpecific Instructions\nA qualified state or local political organization is a\npolitical organization that meets the following\nPart I. General Information\nrequirements.\n• The organization limits its exempt function to the\nEmployer Identification Number (EIN)\npurpose of influencing or attempting to influence the\nEnter the EIN in the space provided. If the organization\nselection, nomination, election, or appointment of any\ndoes not have an EIN, it must apply for one on Form\nindividual to any state or local public office or office in a\nSS-4, Application for Employer Identification Number.\nstate or local political organization.\nForm SS-4 can be downloaded at IRS.gov or by calling\n• The organization is required under a state law to report\n1-800-TAX-FORM (1-800-829-3676). See the Form SS-4\nto a state agency (and the organization does so) the\ninstructions for information about where and how to file,\ninformation that otherwise would be required to be\nincluding by telephone, fax, mail, or online.\nreported on Form 8872. The organization will meet this\nrequirement even if the state law does not require\nWhen electronically filing an amended or final Form\nreporting of the identical information required on the\n8871, the organization’s EIN will be entered by the\nForm 8872, so long as at least the following information\ncomputer program and may not be changed.\nis required to be reported under the state law and is\nreported by the organization:\nLine 3. Applicable Notice\n1. The name and address of every person who\n• Check Initial notice if this is the first Form 8871 filed by\ncontributes $500 or more in the aggregate to the\nthe organization.\norganization during the calendar year and the amount of\n• Check Amended notice if the organization is filing an\neach contribution, and\namended notice.\n2. The name and address of every person to whom\n• Check Final notice when the organization ceases\nthe organization makes expenditures aggregating $800\noperations and dissolves as a tax-exempt Section 527\nor more during the calendar year, and the amount of\norganization or is no longer required to file Form 8871.\neach expenditure.\nLine 4b. Date of Material Change\nHowever, if the state law requires the reporting of (if an\nFor an initial notice, the date of material change is not\nindividual) the occupation or employer of any person to\nrequired unless the organization is filing its initial notice\nwhom such expenditures are made, or the date or\nbecause it no longer qualifies for an exception to the filing\npurpose of each such expenditure; or, if the state law\nrequirements, such as reasonably anticipating it will\nrequires the reporting of (if an individual) the occupation\nalways have annual gross receipts of less than $25,000.\nor employer of any such contributor or the date of each\nIn that case, enter the date the organization no longer\nsuch contribution, the organization will meet this\n-2-\n",
"requirement only if it reports that additional information to\nor (b) substantial common direction or control (either\nthe state agency.\ndirectly or indirectly).\n• The state agency makes the reports filed by the\n2. Either the organization or that entity owns (directly\norganization publicly available.\nor through one or more entities) at least a 50% capital or\n• The organization makes the reports filed with the state\nprofits interest in the other. For this purpose, all entities\nagency available for public inspection during regular\nthat are defined as related entities under 1 above must\nbusiness hours at the organization’s principal office (and\nbe treated as a single entity.\nat each of its regional or district offices having at least\n If 1 applies, enter ‘‘connected’’ under relationship. If 2\nthree paid employees). Contributor information must be\napplies, enter ‘‘affiliated’’ under relationship.\ndisclosed to the public.\n• No federal candidate or officeholder controls or\nmaterially participates in the direction of the organization,\nPart V. List of All Officers, Directors,\nsolicits contributions to the organization, or directs any of\nand Highly Compensated Employees\nthe organization’s disbursements.\nFor additional information, see section 527(e)(5) and\nLines 15a through 15c. Name, Title, and\nRevenue Ruling 2003-49, 2003-20 I.R.B. 903.\nAddress\nLine 11. Caucus or Association\nEnter the name, title, and address of all of the\nA political organization that is a caucus or association of\norganization’s officers, members of the board of directors\nstate or local officials is exempt from filing Form 990. If\n(that is, governing body, regardless of name), and highly\nyou are claiming this exemption for the organization, you\ncompensated employees. Highly compensated\nmust check the “Yes” box on line 11. If not, check the\nemployees are the five employees (other than officers\n“No” box.\nand directors) who are expected to have the highest\nannual compensation over $50,000. Compensation\nPart IV. List of All Related Entities\nincludes both cash and noncash amounts, whether paid\ncurrently or deferred.\nLine 13.\nIf there is more than one individual required to be\nIf there are no related entities, check this box and\nlisted in Part V, add each officer name until all names are\nproceed to the next step.\nentered and proceed to the next step.\nLines 14a through 14c. Name, Relationship,\nFiling\nand Address of Related Entity\nYou will not be able to reach this step until you have\nIf there is more than one related entity, add each related\nprovided all required information. Before moving on to\nentity until all related entities are entered and proceed to\nthis step, please review all information entered to ensure\nthe next step.\nthat it is true, correct, and complete. Once you have\nList the name, relationship, and address of all related\nattested to this by entering your name and using the\nentities. An entity is a related entity if either 1 or 2 below\n‘‘Submit Form 8871’’ button, the information entered will\napplies:\nbe made available to the public. Form 8453-X is\n1. The organization and that entity have (a) significant\ngenerated when the initial Form 8871 is electronically\ncommon purposes and substantial common membership\nfiled. See Where and How to File on page 1.\nPaperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of\nthe United States. If the organization is to be treated as a tax-exempt section 527 organization, you are required to give\nus the information. We need it to ensure that you are complying with these laws.\nYou are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act\nunless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be\nretained as long as their contents may become material in the administration of any Internal Revenue law. The rules\ngoverning the confidentiality of Form 8871 are covered in section 6104.\nThe time needed to complete and file these forms will vary depending on individual circumstances. The estimated\naverage times are:\nForms\n8871\n8453-X\nRecordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n5 hr., 15 min.\n28 min.\nLearning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n 47 min.\n6 min.\nPreparing and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n55 min.\n6 min.\nIf you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,\nwe would be happy to hear from you. You can write to the Internal Revenue Service, Tax Products Coordinating\nCommittee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form\n8871 to this address. Instead, see Where and How To File on page 1.\n-3-\n"
] |
f706gsd1.pdf
|
1008 Form 706-GS(D-1) (PDF)
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https://www.irs.gov/pub/irs-pdf/f706gsd1.pdf
|
[
"Notification of Distribution From a\nGeneration-Skipping Trust\n \nOMB No. 1545-1143\n \nForm\n \n706-GS(D-1)\n \n(Rev. October 2008)\n \nComplete for each skip person distributee. See separate instructions.\n \nDepartment of The Treasury\nInternal Revenue Service\n \nCopy A: Send to IRS\n \nFor calendar year \n \nGeneral Information\n \n2a\n \nTrust’s employer identification number (see instructions)\n \n1a\n \nSkip person distributee’s identifying number (see instructions)\n \n2b\n \nTrust’s name, address, and ZIP code\n \n1b\n \nSkip person distributee’s name, address, and ZIP code\n \nDistributions\n \n3\n \nDescribe each distribution below. (see instructions)\n \ne \nValue\n(see instructions)\n \nd\nInclusion \nratio\n \nc\nDate of \ndistribution\n \nb \nDescription of property\n \na\nItem\nno.\n 1\n \nTrust Information (see instructions)\n \nIf this is not an explicit trust, check here and attach a statement describing the arrangement that makes its effect \nsubstantially similar to an explicit trust\n©\n \n4\n \nNo\n \nYes\n \nHas any property been contributed to this trust since the last Form 706-GS(T) or (D-1) was filed? If “Yes,” attach\na schedule showing how the trust’s inclusion ratio has been refigured\n \n5\n \nHave any contributions been made to this trust since the last Form 706-GS(T) or (D-1) was filed that were not\nincluded in calculating the trust’s inclusion ratio? If “Yes,” attach a statement explaining why the contributions\nwere not included\n \n6\n \nHas any exemption been allocated to this trust by reason of the deemed allocation rules?\n \n7\n \nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,\nit is true, correct, and complete. Declaration of preparer other than trustee is based on all information of which preparer has any knowledge.\n \nSignature of trustee © \nDate © \nSignature of preparer other than trustee © \nAddress © \nForm 706-GS(D-1) (Rev. 10-2008)\n \nFor Paperwork Reduction Act Notice, see page 5 of the separate trustee’s instructions.\n \nCat. No. 10328B\n \nDate © \nPart I\n \nPart II\n \nPart III\n \nf\nTentative transfer\n(multiply col. e by col. d)\n \n",
"Notification of Distribution From a\nGeneration-Skipping Trust\n \nOMB No. 1545-1143\n \nForm\n \n706-GS(D-1)\n \n(Rev. October 2008)\n \nComplete for each skip person distributee. See separate instructions.\n \nDepartment of The Treasury\nInternal Revenue Service\n \nFor calendar year \n \nGeneral Information\n \n2a\n \nTrust’s employer identification number (see instructions)\n \n1a\n \nSkip person distributee’s identifying number (see instructions)\n \n2b\n \nTrust’s name, address, and ZIP code\n \n1b\n \nSkip person distributee’s name, address, and ZIP code\n \nDistributions\n \n3\n \nDescribe each distribution below (see instructions).\n \ne \nValue\n(see instructions)\n \nd\nInclusion \nratio\n \nc\nDate of \ndistribution\n \nb \nDescription of property\n \na\nItem\nno.\n 1\n \nForm 706-GS(D-1) (Rev. 10-2008)\n \nFor Paperwork Reduction Act Notice, see page 5 of the separate trustee’s instructions.\n \nPart I\n \nPart II\n \nf\nTentative transfer\n(multiply col. e by col. d)\n \nSkip person distributee. To report this distribution, you must file Form 706-GS(D), Generation-Skipping Transfer Tax Return for\nDistributions, at the following address: Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999.\n \nCopy B: For\nDistributee\n \n",
"Instructions for Skip Person Distributee\n \nSpecific Instructions\n \nGeneral Instructions\n \nPart I\n \nForm 706-GS(D-1) is used by a trustee to report to the\ndistributee and to the Internal Revenue Service\ndistributions from a trust that are subject to the\ngeneration-skipping transfer tax. The skip person\ndistributee uses the information on Form 706-GS(D-1)\nto complete Form 706-GS(D), Generation-Skipping\nTransfer Tax Return for Distributions.\n \nPart II\n \nColumn c. The date of distribution is the date the title\nto the property distributed passed from the trustee to\nthe distributee. This is the date used to determine the\nvalue of the distribution.\n \nAttach a copy of each Form 706-GS(D-1) you\nreceived during the year to your Form 706-GS(D). You\nshould also keep a copy for your records.\n \nIf you believe the trustee has made an error on your\nForm 706-GS(D-1), notify the trustee and ask for a\ncorrected Form 706-GS(D-1). Do not change any items\non your copy. Be sure to ask the trustee to send a\ncopy of the corrected Form 706-GS(D-1) to the IRS.\n \nColumn f. Enter the tentative transfer amount on Form\n706-GS(D), Part II, column c.\n \nLine 2a. Enter the trust’s employer identification\nnumber from Part I of this form on Form 706-GS(D),\nPart II, column a.\n \nColumn a. Use the same item number used here for\nthe corresponding entry on Form 706-GS(D), Part II,\ncolumn b.\n \nPurpose of Form\n \nErrors\n \n"
] |
f8874b.pdf
|
1211 Form 8874-B (PDF)
|
https://www.irs.gov/pub/irs-pdf/f8874b.pdf
|
[
"Form 8874-B\n(Rev. December 2011)\nDepartment of the Treasury \nInternal Revenue Service \nNotice of Recapture Event for New Markets Credit\nOMB No. 1545-2066\n1 Name of qualified community development entity (CDE) \n2 EIN of qualified CDE \n3 Name of taxpayer with qualified equity investment subject to \nrecapture\n4 TIN of taxpayer with qualified equity investment subject to \nrecapture\n5 Date of qualified equity investment (mm/dd/yyyy)\n6 Amount of qualified equity investment\n7 Date of recapture event (mm/dd/yyyy)\n8 Amount of New Markets Credit captured\n9 Reason for recapture \nCDE ceased to be a CDE \nThe proceeds of the investment ceased to be used in a \nmanner that satisfies the substantially-all requirement \nThe investment is redeemed or otherwise cashed out \nby the CDE \n10a Aggregate decrease in credit: Year 1 \nb Aggregate decrease in credit: Year 2 \nc Aggregate decrease in credit: Year 3 \nd Aggregate decrease in credit: Year 4 \ne Aggregate decrease in credit: Year 5 \nf Aggregate decrease in credit: Year 6 \ng Aggregate decrease in credit: Year 7 \nPlease \nSign \nHere \nUnder penalties of perjury, I declare that the recapture event identified above occurred on the date identified above.\n▲\nSignature of authorized official of CDE \nDate \nType or print name \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 49312R\nForm 8874-B (Rev. 12-2011) \n",
"Form 8874-B (Rev. 12-2011) \nPage 2 \nGeneral Instructions \nSection references are to the Internal Revenue Code \nunless otherwise noted. \nPurpose of Form \nCDEs must provide notification to any taxpayer holder of \na qualified equity investment (including prior holders) that \na recapture event has occurred. This form is used to \nmake the notification as required under Regulations \nsection 1.45D-1(g)(2)(i)(B). \nWhere To File \nDepartment of the Treasury \nInternal Revenue Service Center \nPhiladelphia, PA 19255-0549 \nWhen To File \nThe original signed form must be provided by the CDE to \nthe taxpayer holder no later than 60 days after the date \nthe CDE becomes aware of the recapture event. Send a \ncopy of the form to the IRS at the address listed above. \nKeep a copy for your records. \nA separate notice must be provided for each qualified \nequity investment for which a recapture event occurred.\nAdditional Information \nFor more details, see Form 8874, New Markets Credit, \nsection 45D, Regulations section 1.45D-1, and \nwww.cdfifund.gov. \nPaperwork Reduction Act Notice \nWe ask for the information on this form to carry out the \nInternal Revenue laws of the United States. You are \nrequired to give us the information. We need it to ensure \nthat you are complying with these laws and to allow us to \nfigure and collect the right amount of tax. \nYou are not required to provide the information \nrequested on a form that is subject to the Paperwork \nReduction Act unless the form displays a valid OMB \ncontrol number. Books or records relating to a form or its \ninstructions must be retained as long as their contents \nmay become material in the administration of any Internal \nRevenue law. Generally, tax returns and return \ninformation are confidential, as required by section 6103. \nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated \naverage time is: \nRecordkeeping .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 5 hr., 1 min. \nLearning about the \nlaw or the form .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 12 min. \nPreparing and sending \nthe form to the IRS \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 17 min. \nIf you have comments concerning the accuracy of \nthese time estimates or suggestions for making this form \nsimpler, we would be happy to hear from you. You can \nemail us at: [email protected]. Enter “Form 8874-B \nComment” on the subject line. Or write to: Internal \nRevenue Service, Tax Products Coordinating Committee, \nSE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, \nIR-6526, Washington, DC 20224. Do not send the form to \nthis address. Instead, see Where To File above. \n"
] |
f720cs.pdf
|
0910 Form 720-CS (PDF)
|
https://www.irs.gov/pub/irs-pdf/f720cs.pdf
|
[
"Form 720-CS\n(Rev. September 2010)\nDepartment of the Treasury \nInternal Revenue Service\nCarrier Summary Report\nFor the month ending\n, 20\n.\nOMB No. 1545-1733\nCorrected\nVoid\nPart I\nCarrier\nCompany name\nEmployer identification number (EIN)\nAddress (number, street, room or suite number)\nForm 637 registration number\nCity, state, and ZIP code (Foreign addresses, include province and postal code as appropriate. Do not abbreviate country name.)\nContact person\nDaytime telephone number\nFax number\nEmail address\nPart II\nTransactions for the Month\nNet Gallons (attach additional schedule(s) if needed)\nEnter the transactions for the period on Schedules A and B, then complete \nlines 1 and 2 for each product code (PC) (see instructions).\n(a)\nPC:\n(b)\nPC:\n(c)\nPC:\n(d)\nPC:\n1\nTotal receipts. Enter the total net gallons from \nSchedule(s) A, column (g), by PC. If you have \nreceipts from more than one facility for a PC, \nadd the amounts from each facility's Schedule \nA and enter the combined total by PC.\n2\nTotal deliveries. Enter the total net gallons \nfrom Schedule(s) B, column (g), by PC. If you \nhave deliveries to more than one facility for a \nPC, you must add the amounts from each \nfacility’s Schedule B and enter the combined \ntotal by PC.\nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my \nknowledge and belief, it is true, correct, and complete.\nSignature ▶\nTitle, if applicable ▶\nDate ▶\nType or print your name below signature.\nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 73073H\nForm 720-CS (Rev. 9-2010)\n",
"Form 720-CS (Rev. 9-2010)\nCorrected\nVoid\nPage 2\nCarrier name as shown on Form 720-CS\nEIN\nForm 637 registration number\nFor the month ending (enter MM/DD/YYYY)\nSchedule A\nCarrier Receipts \nFacility name. Complete a separate Schedule A for each facility.\nFacility control number\n1 Product Code (PC). Enter the PC (see instructions). A separate schedule is \nrequired for each PC \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶ \nPage\nof\nFor more than one Schedule A, for each different PC, number each sheet. For \nexample, 1 of 4, 2 of 4, etc.\nEnter in the columns below the information requested for the PC on line 1 above.\n(a) \nConsignor \nEIN\n(b) \nConsignor \nname\n(c) \nMode \ncode\n(d) \nVessel official number \n(required when mode \ncode is B, S, IB, IS, EB, or ES)\n(e) \nDocument \ndate\n(f) \nDocument \nnumber\n(g) \nNet \ngallons\n3 Total. Add all amounts in column (g) and enter the total. If there is more than one page for a PC, add the amounts from each page and enter the result on the \nlast page of Schedule A for that PC. Do not enter page subtotals. Enter the amount from column (g) on Form 720-CS, Part II, line 1, in the column for the \napplicable PC .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n3\nForm 720-CS (Rev. 9-2010)\n2\n",
"Form 720-CS (Rev. 9-2010)\nCorrected\nVoid\nPage 3\nCarrier name as shown on Form 720-CS\nEIN\nForm 637 registration number\nFor the month ending (enter MM/DD/YYYY)\nSchedule B\nCarrier Deliveries\nFacility name. Complete a separate Schedule B for each facility.\nFacility control number\n1 Product Code (PC). Enter the PC (see instructions). A separate schedule is \nrequired for each PC \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nPage\nof\nFor more than one Schedule B, for each different PC, number each sheet. For \nexample, 1 of 4, 2 of 4, etc.\n2 Enter in the columns below the information requested for the PC on line 1 above.\n(a) \nConsignor \nEIN\n(b) \nConsignor \nname\n(c) \nMode \ncode\n(d) \nVessel official number \n(required when mode \ncode is B, S, IB, IS, EB, or ES)\n(e) \nDocument \ndate\n(f) \nDocument \nnumber\n(g) \nNet \ngallons\n3 Total. Add amounts in column (g) and enter the total. If there is more than one page for a PC, add the amounts from each page and enter the result on \nthe last page of Schedule B for that PC. Do not enter page subtotals. Enter the amount from column (g) on Form 720-CS, Part II, line 2, in the column for \nthe applicable PC\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n3\nForm 720-CS (Rev. 9-2010)\n"
] |
f12451.pdf
|
0105 Form 12451 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f12451.pdf
|
[
"Form 12451\n(Rev. January 2005)\nRequest for Relocation Expenses Allowance\nDepartment of the Treasury - Internal Revenue Service\nSubmit this form only with an application for certificate of Discharge of Property under IRC section 6325(b)(2)(A)\nwhen relocation expenses are being requested in connection with the sale of a principal residence. Any amount\napproved will be deducted from sale proceeds and will not reduce the amount of your tax liability. This allowance\nis based upon inability to pay relocation expenses and is subject to limitations. To process your request, please\nprovide the information requested below. If additional information is needed, you will be contacted.\nSection I.\nTaxpayer Information\n1. Taxpayer name\n 2. Taxpayer identification\n number (EIN or SSN)\n3. Address of property being sold (Street, City, State, Zip code)\n4. Property is principle residence of taxpayer (\"X\" appropriate box.)\n5. Address of new residence (Street, City State, ZIP code)\n6. Amount of relocation expenses requested (Please provide sufficient documentation to support requested expenses.)\nSection II.\nTaxpayer Attestation\nSignature of Taxpayer\n Date\nUnder penalties of perjury, I declare that I have examined this application,\nincluding all attachments, and to the best of my knowledge and belief, it is\ntrue, correct, and complete.\nForm 12451 (Rev. 1-2005)\nCatalog Number 28667B\nwww.irs.gov\n7. This allowance may be granted only when inability to pay relocation expenses is determined by United States.\n Please explain your financial circumstances and provide supporting documentation.\nb. No (If \"No\" is checked, a relocation allowance cannot be approved.)\na. Yes\n"
] |
f8874a.pdf
|
1211 Form 8874-A (PDF)
|
https://www.irs.gov/pub/irs-pdf/f8874a.pdf
|
[
"Form 8874-A\n(Rev. December 2011)\nDepartment of the Treasury \nInternal Revenue Service \nNotice of Qualified Equity Investment for \nNew Markets Credit\nOMB No. 1545-2065\n1 \nName of qualified community development entity (CDE) \n2 \nEIN of qualified CDE \n3 \nIf applicable, name of parent taxpayer with whom CDE files \na consolidated tax return \n4 \nIf applicable, EIN of parent taxpayer with whom CDE files \na consolidated tax return \n5 \nName of taxpayer making qualified equity investment \n6 \nTIN of taxpayer making qualified equity investment \n7 \nDate of qualified equity investment (mm/dd/yyyy) \n8 \nAmount of qualified equity investment \n9 \nTotal allowable credit\n10a\nAllowable credit: Year 1 \nb Allowable credit: Year 2 \nc Allowable credit: Year 3 \nd Allowable credit: Year 4 \ne Allowable credit: Year 5 \nf Allowable credit: Year 6 \ng Allowable credit: Year 7 \nPlease \nSign \nHere \nUnder penalties of perjury, I declare that the qualified equity investment identified above was received by the CDE identified above. \n▲\nSignature of authorized official of CDE \nDate \nType or print name \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 49311G \nForm 8874-A (Rev. 12-2011) \n",
"Form 8874-A (Rev. 12-2011) \nPage 2 \nGeneral Instructions \nSection references are to the Internal Revenue Code \nunless otherwise noted. \nPurpose of Form \nCDEs must provide notice to any taxpayer who acquires \na qualified equity investment in the CDE at its original \nissue that the equity investment is a qualified equity \ninvestment entitling the taxpayer to claim the new \nmarkets credit. This form is used to make the notification \nas required under Regulations section 1.45D-1(g)(2)(i)(A). \nWhere To File \nDepartment of the Treasury \nInternal Revenue Service Center \nPhiladelphia, PA 19255-0549\nWhen To File \nThe original signed form must be provided by the CDE to \nthe taxpayer no later than 60 days after the date the \ntaxpayer makes the investment in the CDE. Send a copy \nof the form to the IRS at the address listed above. Keep a \ncopy for your records. \nA separate form must be provided for each qualified \nequity investment. \nAdditional Information \nFor more details, see Form 8874, New Markets Credit, \nsection 45D, Regulations section 1.45D-1, and \nwww.cdfifund.gov. \nPaperwork Reduction Act Notice \nWe ask for the information on this form to carry out the \nInternal Revenue laws of the United States. You are \nrequired to give us the information. We need it to ensure \nthat you are complying with these laws and to allow us to \nfigure and collect the right amount of tax. \nYou are not required to provide the information \nrequested on a form that is subject to the Paperwork \nReduction Act unless the form displays a valid OMB \ncontrol number. Books or records relating to a form or its \ninstructions must be retained as long as their contents \nmay become material in the administration of any Internal \nRevenue law. Generally, tax returns and return \ninformation are confidential, as required by section 6103. \nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated \naverage time is: \nRecordkeeping .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 4 hr., 32 min.\nLearning about the \nlaw or the form .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 24 min. \nPreparing and sending \nthe form to the IRS \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 28 min. \nIf you have comments concerning the accuracy of \nthese time estimates or suggestions for making this form \nsimpler, we would be happy to hear from you. You can \nemail us at: [email protected]. Enter “Form 8874-A \nComment” on the subject line. Or write to: Internal \nRevenue Service, Tax Products Coordinating Committee, \nSE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, \nIR-6526, Washington, DC 20224. Do not send the form to \nthis address. Instead, see Where To File above. \n"
] |
f8453ex.pdf
|
1211 Form 8453-EX (PDF)
|
https://www.irs.gov/pub/irs-pdf/f8453ex.pdf
|
[
"Form 8453-EX\n(Rev. December 2011)\nDepartment of the Treasury \nInternal Revenue Service \nExcise Tax Declaration for an IRS e-file Return\nFor the period beginning \n, 20 \n, and ending \n, 20 \n. \nFor use with Forms 720, 2290, and 8849. \n▶ File electronically. Do not file paper copies. ▶ See instructions. \nOMB No. 1545-2082\nName (as shown on Form 720, 2290, or 8849) \nTaxpayer identification number \nPart I \nType of Return and Return Information (Whole dollars only) \nCheck the box for the return for which you are using this Form 8453-EX and enter the applicable amount from the return. If you check \nthe box on lines 1a, 2a, or 3a, below, and the amount on that line for the return for which you are filing this form was blank, leave lines \n1b, 1c, 2b, or 3b, whichever is applicable, blank (do not enter -0-). However, if you entered -0- on the return, enter -0- on the \napplicable line below. Do not complete more than one line in Part I. \n1a Form 720 check here ▶\nb Balance due, if any (Form 720, Part III, line 10) .\n.\n.\n.\n.\n1b \nc Overpayment, if any (Form 720, Part III, line 11) \n.\n.\n.\n. \n1c \n2a Form 2290 check here ▶\nb Balance due (Form 2290, line 6) \n.\n.\n.\n.\n.\n.\n.\n.\n. \n2b \n3a Form 8849 check here ▶\nb Total refund (from Schedules 1, 2, 3, 5, 6, or 8) \n.\n.\n.\n. \n3b \nCaution. For line 3b, Schedules 2, 3, 5, and 8 cannot be combined with any other schedules. File a separate Form 8453-EX for each \nschedule. \nPart II \nDeclaration of Taxpayer (see instructions) \n4a \nI am requesting a refund on Form 720 or Form 8849. \nb \nI authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry \nto the financial institution account indicated in the tax preparation software for payment of the federal taxes owed for the \nreturn indicated on lines 1a or 2a, and the financial institution to debit the entry to this account. To revoke a payment, I must \ncontact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than two business days prior to the payment \n(settlement) date. I also authorize the financial institutions involved in the processing of the electronic payment of taxes to \nreceive confidential information necessary to answer inquiries and resolve issues related to the payment. \nUnder penalties of perjury, I declare that the information I have given my electronic return originator (ERO), transmitter, and/or intermediate service provider (ISP) and the \namounts in Part I above agree with the amounts on the corresponding return. To the best of my knowledge and belief, the return is true, correct, and complete. I consent to \nmy ERO, transmitter, and/or ISP sending the return, this declaration, and accompanying schedules and statements to the IRS. I also consent to the IRS sending my ERO, \ntransmitter, and/or ISP an acknowledgment of receipt of transmission and an indication of whether or not the return is accepted and, if rejected, the reason(s) for the \nrejection. If the processing of the return or refund is delayed, I authorize the IRS to disclose to my ERO, transmitter, and/or ISP the reason(s) for the delay, when the refund \nwas sent. \nSign \nHere \n▲\nTaxpayer’s signature \n▲\nDate \nPart III \nDeclaration of Electronic Return Originator (ERO) and Paid Preparer (see instructions) \nI declare that I have reviewed the return indicated above and that the entries on Form 8453-EX are complete and correct to the best of my knowledge. If I am only a\ncollector, I am not responsible for reviewing the return and only declare that this form accurately reflects the data on the return. The taxpayer will have signed this form \nbefore I submit the return. I will give the taxpayer a copy of all forms and information to be filed with the IRS, and have followed all other requirements in Pub. 3112, IRS\ne-file Application and Participation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. If I am also the paid \npreparer, under penalties of perjury I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and \nbelief, it is true, correct, and complete. This paid preparer declaration is based on all information of which I have any knowledge. \nERO’s \nUse \nOnly \nERO’s \nsignature \n▲\nDate \nCheck if \nalso paid \npreparer \nCheck if self- \nemployed \nERO’s SSN or PTIN \nFirm’s name (or yours \nif self-employed), \naddress, and ZIP code \n▲\nEIN \nPhone no. \nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is \ntrue, correct, and complete. This declaration is based on all information of which I have any knowledge. \nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed \nPTIN\nFirm’s name ▶\nFirm’s address ▶\nFirm's EIN ▶\nPhone no. \nFor Privacy Act and Paperwork Reduction Act Notice, see instructions.\nCat. No. 49631B\nForm 8453-EX (Rev. 12-2011) \n",
"Form 8453-EX (Rev. 12-2011) \nPage 2 \nGeneral Instructions \nNote. Instead of filing Form 8453-EX, a taxpayer filing an excise tax \nreturn or request for refund through an electronic return originator \n(ERO) can sign the return or request for refund using a personal \nidentification number (PIN). For details, see Form 8879-EX, IRS e-\nfile Signature Authorization for Forms 720, 2290, and 8849. \nPurpose of Form \nUse Form 8453-EX to: \n• Authenticate electronic Forms 720, 2290, or 8849; \n• Authorize the ERO, if any, to transmit via a third-party transmitter; \n• Authorize the intermediate service provider (ISP) to transmit via a \nthird-party transmitter if you are filing online (not using an ERO); and \n• Provide the taxpayer’s consent to authorize an electronic funds \nwithdrawal for payment of federal taxes owed. \nWho Must File \nIf you are filing Forms 720, 2290, or 8849 through an ISP and/or \ntransmitter and you are not using an ERO, you must file Form \n8453-EX with your electronically filed return. An ERO can use either \nForm 8453-EX or Form 8879-EX to obtain authorization to file Forms \n720, 2290, and 8849. \nWhen and Where To File \nFile Form 8453-EX with the taxpayer’s electronically filed return. \nUse a scanner to create a Portable Document Format (PDF) file of \nthe completed form. Your tax preparation software will allow you to \ntransmit this PDF with the return. \nSpecific Instructions \nName. Print or type the taxpayer’s name as shown on Forms 720, \n2290, or 8849. \nTaxpayer identification number. Enter the taxpayer’s \nidentification number as shown on Forms 720, 2290, or 8849. \nPart II. Declaration of Taxpayer \nIf the taxpayer has a balance due on lines 1b or 2b and the \ntaxpayer did not check box 4b, the taxpayer must use the \nElectronic Federal Tax Payment System (EFTPS) to pay the tax. For \nmore information on deposits, see the instructions for the tax form \nthe taxpayer is filing. \nIf the taxpayer checks box 4b, the taxpayer must ensure that the \nfollowing information relating to the financial institution account is \nprovided in the tax preparation software. \n• Routing number and account number. \n• Type of account (checking or savings). \n• Debit amount. \n• Debit date (date the taxpayer wants the debit to occur). \nAn electronically transmitted return will not be considered \ncomplete, and therefore filed, unless either: \n• Form 8453-EX is signed by the taxpayer, scanned into a PDF file, \nand transmitted with the return; or \n• The return is filed through an ERO and Form 8879-EX is used to \nselect a PIN that is used to electronically sign the return.\nThe taxpayer’s signature allows the IRS to disclose to the ERO, \ntransmitter, and/or ISP: \n• An acknowledgement that the IRS has accepted the electronically \nfiled return, and \n• The reason(s) for any delay in processing the return or refund. \nPart III. Declaration of Electronic Return \nOriginator (ERO) and Paid Preparer \nNote. If the return is filed online through an ISP and/or transmitter \n(not using an ERO), do not complete Part III. \nIf the taxpayer’s return is filed through an ERO, the IRS requires \nthe ERO’s signature. A paid preparer, if any, must sign Form \n8453-EX in the space for Paid Preparer Use Only. But if the paid \npreparer is also the ERO, do not complete the paid preparer \nsection. Instead, check the box labeled “Check if also paid \npreparer.” \nRefunds. After the IRS has accepted the return, the refund should \nbe issued within 3 weeks. However, some refunds may be delayed \nto ensure that returns are accurate. \nUse of PTIN\nPaid preparers. Anyone who is paid to prepare the taxpayer's \nreturn must enter their preparer tax identification number (PTIN) in \nPart III. The PTIN entered must have been issued after September \n27, 2010. For information on applying for and receiving a PTIN, see \nForm W-12, IRS Paid Preparer Tax Identification Number (PTIN) \nApplication and Renewal, or visit www.irs.gov/ptin.\nEROs who are not paid preparers. Only EROs who are not also \nthe paid preparer of the return have the option to enter their PTIN or \ntheir social security number in the “ERO's Use Only” section of Part \nIII. If the PTIN is entered, it must have been issued after September \n27, 2010. For information on applying for and receiving a PTIN, see \nForm W-12, or visit www.irs.gov/ptin.\nPrivacy Act and Paperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal Revenue laws of \nthe United States. You are required to give us the information. We \nneed it to ensure that you are complying with these laws and to \nallow us to figure and collect the right amount of tax. Section 6109 \nrequires EROs to provide their identifying numbers on the return. \nYou are not required to provide the information requested on a \nform that is subject to the Paperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books or records relating to a \nform or its instructions must be retained as long as their contents \nmay become material in the administration of any Internal Revenue \nlaw. Generally, tax returns and return information are confidential, \nas required by Internal Revenue Code section 6103. \nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated average time \nis: \nRecordkeeping .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 2 hrs., 23 min. \nLearning about the law or the form \n.\n.\n.\n.\n.\n.\n. 12 min. \nPreparing, copying, assembling, and sending \nthe form to the IRS .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. 14 min. \nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making this form simpler, we would be \nhappy to hear from you. You can write to the Internal Revenue \nService, Tax Products Coordinating Committee, \nSE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. Do not send Form 8453-EX to this address. \nInstead, see When and Where To File on this page. \n"
] |
p4832.pdf
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1209 Publ 4832 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4832.pdf
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[
"Return Preparer \nReview\nDecember 2009\nPublication 4832 (Rev. 12-2009) Catalog Number 54419P\nDepartment of the Treasury Internal Revenue Service www.irs.gov\n",
" \n \ni \n \n \n \n \nTABLE OF CONTENTS \n \nExecutive Summary \nTax Return Preparer Industry \nStakeholder and Public Input \nRecommendations \n Mandatory Tax Return Preparer Registration \n Competency Examination Requirement \n Continuing Professional Education \n Ethical Standards \n Tax Return Preparer Enforcement \n Tax Return Preparation Software \n Refund Settlement Products \n Public Awareness and Service Enhancements \n \nIntroduction \n \nHistory of the U.S. Tax Return Preparation Industry \n \nCurrent Tax Return Preparer Environment \nTax Return Preparation Software \nRefund Settlement Products \n \nTax Return Preparer Compliance Studies \nGovernment Accountability Office \nTreasury Inspector General for Tax Administration \n \nExisting Oversight of Tax Return Preparers \nFederal Regulation of Tax Return Preparers \nState Regulation of Tax Return Preparers \n Oregon \n California \n Maryland \n New York \nCalls for Increased Regulation of Tax Return Preparers \n National Taxpayer Advocate \n IRS Advisory Organizations \n Industry Stakeholders and Consumer Groups \nLegislative Proposals \n \n \n \n \n \n \n \n 1 \n 1 \n 2 \n 2 \n 3 \n 3 \n 3 \n 4 \n 4 \n 5 \n 5 \n 5 \n \n 5 \n \n 6 \n \n 7 \n 9 \n 10 \n \n 13 \n 13 \n 14 \n \n 17 \n 17 \n 18 \n 18 \n 20 \n 20 \n 21 \n 22 \n 22 \n 23 \n 24 \n 25 \n \n \n \n \n",
" \n \nii \n \n \nStakeholder and Public Input \nPublic Forums \n July 30, 2009, Public Forum \n September 2, 2009, Public Forum \n September 30, 2009, Public Forum \nNotice 2009-60 \n \nFindings and Recommendations \nMandatory Registration for Tax Return Preparers \nCompetency Examination Requirement \nContinuing Professional Education \nEthical Standards \nTax Return Preparer Enforcement \nTax Return Preparation Software \nRefund Settlement Products \nPublic Awareness and Service Enhancements \n \nAppendices \nAppendix A – News Release IR-2009-57 \nAppendix B – News Release IR-2009-66 \nAppendix C – News Release IR-2009-68 \nAppendix D – Notice 2009-60 \nAppendix E – News Release IR-2009-74 \nAppendix F – July 30, 2009, Public Forum Agenda \nAppendix G – September 2, 2009, Public Forum Agenda \nAppendix H – September 30, 2009, Public Forum Agenda \nAppendix I – Competency Examination Content \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 25 \n 26 \n 26 \n 28 \n 28 \n 30 \n \n 32 \n 33 \n 34 \n 35 \n 37 \n 37 \n 38 \n 39 \n 41 \n \n 42 \n 42 \n 43 \n 44 \n 45 \n 48 \n 49 \n 51 \n 52 \n 53 \n \n \n",
" \n \n1\nEXECUTIVE SUMMARY \n \n \nThe role of various forms of third party assistance in tax return preparation in the United \nStates has become increasingly important. For 2007 and 2008, over 80 percent of all \nfederal individual income tax returns were prepared by paid tax return preparers or by \ntaxpayers using consumer tax preparation software.1 The IRS acknowledged this trend \nwith the inclusion of the following objectives in its strategic plan: 1) Strengthen \npartnerships with tax practitioners, tax return preparers, and other third parties in order \nto ensure effective tax administration; and 2) Ensure that all tax practitioners, tax return \npreparers, and other third parties in the tax system adhere to professional standards \nand follow the law. 2 In June 2009, IRS Commissioner Douglas Shulman launched the \nReturn Preparer Review to help accomplish these objectives. \n \nThe IRS sought to have its review process be an open and transparent discussion of \nthe issues with the tax return preparer community, the associated industry, consumer \nadvocacy groups, and the American public. The IRS solicited input from a diverse \ncommunity of stakeholders through multiple outlets. The IRS thanks the hundreds of \nindividuals and organizations who took part in this review and looks forward to a \ncontinuing productive relationship to implement the recommendations in this report. \n \n \nA. \nTax Return Preparer Industry \n \nCurrently, any person may prepare a federal tax return for any other person for a fee. All \ntax return preparers are subject to some oversight, but the level of oversight depends \non whether the tax return preparer holds a professional license, has been enrolled to \npractice before the IRS, chooses to file returns electronically and the jurisdiction where \nhe or she prepares returns. \nThe precise number of tax return preparers is not known, but the IRS estimates that \nthere are between 900,000 and 1.2 million individuals preparing tax returns for a fee.3 \nAlthough some tax return preparers (e.g., attorneys and certified public accountants) \nare licensed by their States and others are enrolled to practice by the IRS, a large share \nof tax return preparers do not pass any government or professionally mandated \ncompetency requirements before they prepare a federal tax return. \n \nAll paid tax return preparers are subject to civil penalties for actions ranging from \nknowingly preparing a return that understates the taxpayer’s liability to failing to sign or \nprovide an identification number on a return they prepare. Tax return preparers who \ndemonstrate a pattern of misconduct may be enjoined from preparing further returns. \nAdditionally, the IRS may pursue and impose criminal penalties against a tax return \npreparer for the most severe misconduct. \n \n1 Internal Revenue Service Office of Research. \n2 2009-2013 IRS Strategic Plan (April 2009), http://www.irs.gov/pub/irs-pdf/p3744.pdf. \n3 IRS Office of Program Evaluation and Risk Analysis, Paid Preparer Review for National Public \nLiaison (Sept. 2007). \n",
" \n \n2\nAttorneys, certified public accountants, enrolled agents and other individuals authorized \nto practice before the IRS who prepare returns are subject to additional Federal \noversight. Collectively known as Practitioners, these individuals must adhere to the \nmore stringent standards of practice promulgated in Part 10 of Title 31 of the Code of \nFederal Regulations and reprinted in Treasury Department Circular 230. Practitioners \nwho violate these standards of practice or who are shown to be incompetent or \ndisreputable may be censured, suspended or disbarred from practice. The IRS Office \nof Professional Responsibility is charged with investigating allegations of Practitioner \nmisconduct and conducting disciplinary proceedings, where warranted. \n \n \nB. \nStakeholder and Public Input \n \nThrough the public comment process, commenters overwhelmingly expressed support \nfor efforts to increase the oversight of paid tax return preparers, particularly for those \nwho are not attorneys, certified public accountants, or other individuals authorized to \npractice before the IRS. Highlights from an IRS analysis of the responses include: \n \n 98 percent of the individuals who offered comments on oversight and \nenforcement for paid tax return preparers favor increased efforts; \n 88 percent of the individuals who expressed an opinion on registering paid tax \nreturn preparers favor registration; \n 90 percent of the individuals who commented on education and testing favor \nminimum education or testing requirements for paid tax return preparers; \n 98 percent of the individuals who commented on quality and ethics favor \nestablishment of quality and ethics standards for paid tax return preparers; \n 99 percent of the individuals who provided comments on outreach and \ncommunication for paid tax return preparers favor increased efforts. \n \nAdditionally, several commenters expressed concerns about the consumer and \ncommercial tax preparation software industry. The number of tax return preparers and \ntaxpayers who rely on tax preparation software to assist them in the preparation of \nfederal tax returns grows each year. \n \nMany commenters raised concerns about the availability and use of refund settlement \nproducts (e.g., refund anticipation loans and refund anticipation checks/cards) through \ntax return preparers. These commenters questioned whether the purchasers of these \nproducts understand the full costs and obligations of the products. \n \n \nC. \nRecommendations \n \nAfter consideration of the input provided through the public comment process, the IRS \nbelieves that taxpayers, tax administration and the tax professional industry and related \nservice providers will be better served through the implementation of a number of \nchanges in how the industry participants are overseen. The recommended changes, \nwhich can be achieved through the issuance of regulations, are: \n \n",
" \n \n3\nI. \nMandatory Tax Return Preparer Registration \n \n• \nThe IRS will require all individuals who are required to sign a federal tax \nreturn as a paid tax return preparer to register and obtain a preparer tax \nidentification number. The IRS may charge a reasonable, nonrefundable \nfee to register as a tax return preparer. The preparer tax identification \nnumber will be the exclusive number used to identify any tax return \npreparer submitting returns to the IRS; \n• \nThe IRS will study the impact and necessity of expanding this registration \nrequirement to nonsigning tax return preparers in the future; \n• \nThe IRS will make tax return preparer registration effective for three-year \nperiods and require tax return preparers to renew their registration every \nthree years. \n \nII. \nCompetency Examination Requirement \n \n• \nThe IRS will establish competency testing for all paid tax return preparers \nrequired to register with the IRS who are not attorneys, certified public \naccountants or enrolled agents; \n• \nThe IRS will assess the quality of return preparation by those exempted \nfrom testing (e.g. attorneys, certified public accountants, enrolled agents) \nto determine whether there is a need to expand competency testing to \ninclude these individuals in the future; \n• \nThe IRS will perform suitability checks on those paid tax return preparers \nrequired to complete competency testing; \n• There will not be any “grandfathering” from these testing requirements \nbased upon past tax return preparation experience; \n• \nInitially, the IRS will offer two competency examinations: One examination \nwill cover wage and nonbusiness income Form 1040 series returns; \nanother examination will cover wage and small business income Form \n1040 series returns; \n• \nThe IRS plans to add a third test to address the competency of the tax \nreturn preparer with regard to business tax rules after the three-year \nimplementation phase is completed; \n• \nThe IRS will develop transition rules to avoid significant interruption of \nservices to taxpayers during the initial testing period. The preliminary \napproach will require that competency testing requirements be met no \nlater than the required renewal date for tax return preparer registration. \n \nIII. \nContinuing Professional Education \n \n• \nThe IRS will require 15 hours of annual continuing professional education, \nincluding three hours of federal tax law updates, two hours of tax preparer \nethics and 10 hours of federal tax law topics, for tax return preparers who \nare required to register; \n",
" \n \n4\n• \nThe continuing professional education requirements will not apply to \nattorneys, certified public accountants, enrolled agents or others enrolled \nto practice before the IRS because these individuals generally must \ncomplete continuing education requirements to retain their professional \ncredentials; \n• \nThe IRS will assess the quality of return preparation by those exempted \nfrom continuing professional education (e.g. attorneys, certified public \naccountants, enrolled agents and others enrolled to practice before the \nIRS) to determine whether there is a need to expand continuing \nprofessional education to include these individuals in the future; \n• \nThe IRS will reach out to the various licensing authorities for attorneys, \ncertified public accountants and other tax professionals to encourage them \nto support annual continuing professional education that includes federal \ntax law topics and updates and ethics for those individuals who are \nlicensed by them and who prepare federal tax returns; \n• \nTax return preparers will be required to self-certify the completion of \ncontinuing professional education at the time of registration renewal. The \nIRS will perform random checks to verify compliance. \n \nIV. \nEthical Standards \n \n• \nThe IRS will place all signing and nonsigning tax return preparers under \nTreasury Department Circular 230. The authority granted to those \nindividuals who do not have professional licenses and who are not \nenrolled agents, enrolled actuaries or enrolled retirement plan agents will \nbe limited to preparing tax returns and representing their clients as \ncurrently permitted during an examination of any return prepared by the \ntax return preparer. \n \nV. \nTax Return Preparer Enforcement \n \n• \nThe IRS will implement a comprehensive enforcement strategy that \nincludes applying significant examination and collection resources to tax \nreturn preparer compliance; \n• \nThe IRS will study how to enhance the effectiveness of traditional \nenforcement tools and incorporate new non-traditional enforcement tools \n(e.g., directed notices and preparer visits) into the enforcement activities \ndirected at tax return preparers; \n• \nThe IRS will study the impact an enhanced return preparer enforcement \nstrategy has on taxpayer compliance and consider further changes to the \nIRS enforcement strategy dependent on the outcomes realized; \n• \nThe IRS will increase the coordination among its operating divisions and \nincrease the staffing of the Office of Professional Responsibility to allow \nfor increased investigations of practitioner, including tax return preparer \nmisconduct. \n",
" \n \n5\nVI. \nTax Return Preparation Software \n \n• The IRS will establish a task force that will seek the input of the tax \npreparation software industry, state government representatives, and \nother relevant stakeholders to address identified risks associated with the \ndependence of tax administration on consumer and commercial tax \npreparation software, and discuss the possibility of establishing industry \nstandards. \n \nVII. \nRefund Settlement Products \n \n• \nThe IRS will convene a working group to review the refund settlement \nproduct industry. Part of this review will include analyzing opportunities to \nimprove refund delivery options. \n• \nThe IRS will assess the effectiveness of its provision of the debt indicator \non reduction of costs and improvements in service to taxpayers; \n \nVIII. \nPublic Awareness and Service Enhancements \n \n• \nThe IRS will develop a public awareness campaign to educate taxpayers, \npaid tax return preparers, and IRS employees about the new standards \nand requirements for tax return preparers; \n• \nThe IRS will develop a searchable database of tax return preparers who \nhave registered and passed the competency examination. \n \n \nINTRODUCTION \n \n \nOver the past twenty years, there has been a significant shift in the way that U.S. \ntaxpayers complete and file their tax returns. Increased use of paid tax return preparers \nas well as explosive growth in the use of technology by both self-preparers and tax \nprofessionals has altered the ways in which tax filing is accomplished. At the same \ntime, for many U.S. taxpayers, the interactions relating to tax filing represents one of the \nbiggest financial transactions they undertake each year. More than ever, taxpayers are \nrelying on tax return preparers and consumer tax return preparation software to help \nthem prepare their returns. \n \nIn addition to preparing tax returns, tax return preparers have an opportunity to educate \ntaxpayers about the tax laws, facilitate electronic filing, and reduce the stress and \nanxiety often associated with the tax filing season. Tax return preparers may explain to \nthe taxpayer his or her rights and responsibilities. Tax return preparers advise their \nclient taxpayers, identifying issues where the guidance is unclear and assessing the \nrisks associated with a possible reporting position. A well-educated and competent tax \nreturn preparer can prevent inadvertent errors, possibly saving the taxpayer from \nunwanted problems later and the IRS from consuming valuable compliance resources. \n",
" \n \n6\n \nRecent studies conducted by the Government Accountability Office, the Treasury \nInspector General for Tax Administration, and others suggest, however, that our system \nof federal tax administration and a large number of taxpayers may be poorly served by \nsome tax return preparers. Although GAO and TIGTA could not estimate the number of \ntaxpayers adversely affected, they reported that returns completed by some tax return \npreparers were inaccurate. In some cases, they found that the tax return preparer failed \nto perform sufficient due diligence or took positions that the tax return preparer knew \nwere not supportable. \n \nWhile the IRS has encouraged taxpayers to take some common sense steps in \nchoosing a tax return preparer, more concrete steps are necessary. In June 2009, the \nInternal Revenue Service launched a Tax Return Preparer Review. As part of this \neffort, the IRS received input from a large and diverse community, including tax return \npreparers, tax professional organizations, members of associated industries, federal \nand state government officials, consumer groups and the public. The findings and \nrecommendations of this review, which are outlined in this report, are intended to better \nleverage the tax return preparer community with the twin goals of increasing taxpayer \ncompliance and ensuring uniform and high ethical standards of conduct for tax return \npreparers. \n \n \nHISTORY OF THE U.S. TAX RETURN PREPARATION INDUSTRY \n \n \nCommercial tax return preparation began primarily as an ancillary service for those in \nthe accounting, auditing, bookkeeping or legal industries. Tax return preparation was \nconsidered an extension of the services that businesses within those industries were \nproviding their clients. Many of the businesses that provided tax return preparation \nservices to their clients in the first part of the 20th century did so as a courtesy for little or \nno charge. Most individual taxpayers who were required to pay income taxes and file \nreturns4 during this time either prepared their own returns or had their returns prepared \nby their local IRS office. \n \nBy the end of World War II, most Americans had an income tax obligation.5 The \nnumber of persons affected by the federal income tax after the war increased the \nimportance of tax return preparation services. Most taxpayers could no longer walk into \ntheir local IRS office and have their return prepared by the early 1960s. Tax return \npreparation was no longer an ancillary service for the accounting, auditing bookkeeping \nand legal services industries, although many in those fields continue to provide return \npreparation services. \n \n \n4 Less than six percent of Americans had an income tax obligation as late as 1939. \n5 More than 75 percent of the American population had an income tax obligation by the end of \nWorld War II. \n",
" \n \n7\nToday, the tax return preparation industry has its own standard industry classification.6 \nIt is a multibillion dollar industry with several thousand commercial tax return \npreparation businesses open across the United States and around the world. The \nlargest of these businesses has thousands of locations, while the smallest businesses \nmay operate out of rented kiosk space in a local shopping mall or from the proprietor’s \nresidence. Many tax return preparers operate year round; others may operate only \nduring a portion of the first four months of the calendar year. Although some tax return \npreparers limit their business to preparation of tax returns, others offer their own \nancillary services, including tax return preparation software and refund settlement \nproducts. \n \n \nCURRENT TAX RETURN PREPARER ENVIRONMENT \n \n \nToday, a majority of U.S. taxpayers rely on tax return preparers to assist them in \nmeeting their federal tax filing obligations. Between 1993 and 2005, the number of \ntaxpayers who prepared their own tax returns without outside assistance fell more than \ntwo-thirds (Figure 1). For 2007 and 2008, over 80 percent of all federal tax returns were \nfiled either using a tax return preparer or software. Specifically, approximately 87 \nmillion federal individual income tax returns were prepared by paid tax return \npreparers.7 Additionally, the IRS is projecting an increase in these numbers for 2009. \n \n \n6 United States Census Bureau, North American Industry Classification System (2007). \n7 Internal Revenue Service Office of Research. \n",
" \n \n8\nFigure 1 \n \n \nCurrently, any person may prepare a federal tax return for any other person for a fee. \nDue to the lack of registration and inconsistent reporting, the number of tax return \npreparers is not known. The IRS estimates that there are between 900,000 and 1.2 \nmillion paid tax return preparers currently (Figure 2).8 Although some tax return \npreparers (e.g., attorneys and certified public accountants) are licensed by their states \nand others are enrolled to practice by the IRS, many tax return preparers do not pass \nany competency requirements before they prepare a federal tax return. This last \ncategory of tax return preparer is not required to have any minimum education, \nknowledge, training or skill before they prepare a tax return for a fee. \n \n \n8 IRS Office of Program Evaluation and Risk Analysis, Paid Preparer Review for National Public \nLiaison (Sept. 2007). \n-\n10,000,000 \n20,000,000 \n30,000,000 \n40,000,000 \n50,000,000 \n60,000,000 \n70,000,000 \n80,000,000 \n90,000,000 \n100,000,000 \nTY97 TY98 TY99 TY00 TY01 TY02 TY03 TY04 TY05 TY06 TY07\nTaxpayer Usage of Software and Preparers\nSelf Paper\nSelf Software\nPreparer Paper\nPreparer Computer\n",
" \n \n9\nFigure 2 \nReturn Preparers \nEstimated Population\nNumber of Returns Prepared \nEstimated Overall Return \nPreparer Totals \n \n0.9 – 1.2 million \n \n86.6 million \n \nEnrolled Agents \n \n42,896 active \n \nUnknown \nCertified Public \nAccountants \n \n646,520 as of 2006 \n \nUnknown \n \nAttorneys \n \n1,180,386 \n \nUnknown \nEnrolled Retirement Plan \nAgents \n \n123 \n \nUnknown \nUnenrolled Return \nPreparers \n \nUnknown \n \nUnknown \n \nVolunteers \n \n82,653 volunteers \n \n3.02 million \n \nRecent studies show that 94 percent of taxpayers who use tax return preparers \ngenerally follow their advice.9 Sixty-two percent of taxpayers said they follow their tax \nreturn preparer’s advice all the time.10 With tax return preparers preparing almost 60 \npercent of all returns filed, their impact on tax administration is significant. \n \nA. \nTax Return Preparation Software \n \nThe consumer and commercial tax software industry is one of the largest and fastest \ngrowing industries associated with tax return preparation. Taxpayers self-prepared and \nelectronically filed 32 million tax returns using consumer tax preparation software during \nthe 2009 filing season.11 These taxpayers rely on tax software to answer their tax law \nquestions and to assist them in the preparation of accurate returns. Thus, for these \ntaxpayers, the consumer tax preparation software is a low cost alternative to hiring a \npaid tax return preparer or to preparing tax returns manually on their own. \n \nProfessional tax return preparers also use commercial tax preparation software to \nprepare and electronically file returns for their clients. During the 2009 filing season, tax \nreturn preparers used tax preparation software to prepare 61.8 million tax returns.12 \n \nDespite large volumes of returns prepared using consumer and commercial tax \npreparation software, quality control over these products rests exclusively with the \n \n9 IRS, AES2 Taxpayer Survey, Question 13 (2009); IRS, Taxpayer Assistance Blueprint, Phase \n2 (2007); Barr, Dokko, Tax Filing Experiences and Withholding Preferences of Low- and \nModerate-Income Households: Preliminary Evidence from a New Survey (2006). \n10 Id. \n11 Electronic Tax Administration Research and Analysis System, IMF Electronic Transmitted \nReturns (2009). \n12 Electronic Tax Administration Research and Analysis System, IMF Electronic Transmitted \nReturns and Modernized Electronic Filed BMF Returns (2009). \n",
" \n \n10\nsoftware publishers. There are approximately 80 tax preparation software packages \navailable for purchase in the U.S. currently.13 About half of those packages are \nintended for taxpayers who intend to self prepare their tax returns (consumer software) \nand about half are intended for use by professional tax return preparers (commercial \nsoftware).14 While the number of tax software providers appears robust, four \ncompanies dominate the market, accounting for 80 percent of the tax returns filed \nelectronically over the last two years.15 \n \nCurrently, vendors develop tax preparation software complying with instructions \nprovided by the IRS in documents such as Publication 1346, Electronic Return File \nSpecifications for Individual Income Tax Returns. These software packages are tested \nby the IRS for transmission suitability (i.e. does the software interact appropriately with \nIRS systems to enable the electronic filing of the return). There is, however, no direct \nevaluation of software packages for accuracy or usability. Further, although the IRS \ncan impose penalties on tax preparation software companies for unauthorized \ndisclosure or use of a taxpayer’s personal and tax-related information, little is known \nabout the security and privacy of taxpayer information held by the companies. \n \nB. \nRefund Settlement Products \n \nAn estimated 20.5 million taxpayers purchase ancillary products that provide them \nquicker access to the amount of their expected tax refunds.16 The two primary products \nare Refund Anticipation Loans (RALs) and Refund Anticipation Checks/Cards (RACs). \nRALs are short-term loans from a financial institution secured by the taxpayer’s \nexpected refund. Several tax preparation companies and tax return preparers facilitate \nand advertise RALs to taxpayers, although the taxpayer contracts with the financial \ninstitution ― not the tax return preparer ― as lender for the loan. The lender may \nrequire the taxpayer to sign a consent form for the IRS’ Debt Indicator Program17 when \nthe taxpayer applies for the RAL. The lender uses the Debt Indicator to assist in its \nevaluation of the taxpayer’s application for the RAL. The taxpayer generally receives \nthe funds, less fees, within a day of applying for the loan. The loan is repaid when the \nrefund is sent by the IRS to a bank account specified by the lender. \n \nRACs are non-loan alternatives to RALs. With a RAC, the financial institution \nestablishes a temporary account for the taxpayer to receive his or her refund. When the \ntax refund is deposited, the taxpayer is given a check or a debit card for the refund \namount, less fees. RACs are used to expedite refunds for taxpayers who do not have \nbank accounts and would otherwise have to wait for a paper check or for taxpayers who \n \n13 Id. \n14 Id. \n15 Id. \n16 IRS Electronic Tax Administration, Compliance Data Warehouse (2007, updated fall 2009). \n17 Through the Debt Indicator Program, a taxpayer or an authorized third-party is advised \nwhether the taxpayer has any outstanding debts collectible by the Federal government that will \nbe offset as all or a portion of the taxpayer’s refund. A negative Debt Indicator result does not, \nhowever, guarantee that the refund will be paid. \n",
" \n \n11\ndo not have available funds to pay the fees for tax return preparation prior to receiving \nthe refund (or both). \n \nUse of these refund settlement products has been increasing over time (Figure 3). \nBetween 2001 and 2007, the number of taxpayers using these products grew from 15 \nmillion to approximately 20.5 million (or from 11 percent of individual income tax returns \nto nearly 14 percent).18 \n \nFigure 3: Taxpayers’ Requests for Bank Products for Tax Years 2005 – 2007 \nRequests for Bank Products\n9.20\n9.40\n9.60\n9.80\n10.00\n10.20\n10.40\n10.60\n10.80\nTY 2005\nTY 2006\nTY 2007\nSource: Full Tax Year IMF ETADB on CDW\nReturns (million)\nRAL requested by taxpayer\nRAC requested by taxpayer\n \n \nTaxpayers who use RALs and RACs have an average income considerably lower than \nthat of other taxpayers (Figure 4) and have a significantly higher incidence of receiving \nthe earned income tax credit. Consumer and taxpayer advocacy groups suggest that \ntaxpayers who purchase these products may not comprehend the true, high costs of the \nproduct.19 Fees for RALs vary widely. In a recent GAO study, the annual percentage \nrates for the loans in the study ranged from 36 percent to over 500 percent.20 And while \nRALs are subject to Truth in Lending Act Requirements, GAO found that tax return \npreparers in their study did not use consistent methods to calculate rates presented in \nadvertisements.21 Recent research by TIGTA supports the argument that tax return \n \n18 IRS Electronic Tax Administration, Compliance Data Warehouse (2007, updated fall 2009). \n19 General Accountability Office, Refund Anticipation Loans, GAO-08-800R (June 5, 2008). \n20 Id. \n21 Id. \n",
" \n \n12\npreparers do not provide many RAL applicants with a complete understanding of the full \ncosts of these products.22 \nFigure 4: Taxpayer Characteristics by Bank Product Type for Tax Year 2004 \n \nNo Bank \nProduct\nRAL \nRAC\nNumber of Returns (millions) \n110.7\n10.6 \n7.5\n \n \nAverage Adjusted Gross \nIncome \n$55,200\n$22,400 \n$32,200\nAverage Age \n \n45 \n \n35 \n \n36 \n \n \nSingle or Head of Household \n56%\n79% \n69%\n \n \nClaimed EITC w/ Qualifying \nChildren \n7.5%\n58.4% \n40.4%\n \nTIGTA’s research suggests, however, that most taxpayers who receive a RAL are told \nby their tax return preparer that they are receiving a loan.23 TIGTA also found that a \nmajority of the taxpayers who applied for a RAL received information from their tax \nreturn preparer on the length of time it would take the taxpayers to receive their tax \nrefund if they decided not to obtain the loan. In addition, TIGTA found that an \noverwhelming majority of taxpayers who received RALs used the loans to pay bills. \n \nIn 2008, GAO completed a study of refund anticipation loans. 24 GAO found RALs are \nmarketed by a wide variety of businesses, ranging from major retail tax return preparers \nto automotive dealers to shoe stores. Of the 40 tax return preparers GAO called or \nvisited, 37 offered RALs. Thirteen of the 40 tax return preparers offered year-round tax \nreturn preparation, while 27 were open only during the tax season and operated at \ntables or desks within businesses offering other products or services. Of the 27 tax \nreturn preparers open only during the tax season, 13 were located in businesses that \nGAO suggested targeted low-income customers (e.g., check cashers, payday loan \nvendors, rent-to-own stores and pawn shops) and nine offered incentives to encourage \ncustomers to spend the refunds on the businesses’ primary goods and services. \n \n \n \n22 Sixty-six percent of the 250 taxpayers who participated in a TIGTA survey after receiving \nRALS during the 2008 filing season stated that they were not provided with the annual interest \nrate for the loan. Treasury Inspector General for Tax Administration, Many Taxpayers Who \nObtain Refund Anticipation Loans Could Benefit From Free Tax Preparation Services, TIGTA \n2008-40-170 (August 29, 2008). \n23 Treasury Inspector General for Tax Administration, Many Taxpayers Who Obtain Refund \nAnticipation Loans Could Benefit From Free Tax Preparation Services, TIGTA 2008-40-170. \n24 Government Accountability Office, Refund Anticipation Loans, GAO-08-800R. \n",
" \n \n13\nTAX RETURN PREPARER COMPLIANCE STUDIES \n \n \nIn 2006, the GAO conducted a review of the services offered by paid tax return \npreparers and the quality of the services rendered by these service providers.25 As part \nof this review, GAO staff posed as taxpayers and “shopped” several outlets of chain \ncommercial tax return preparation firms in a major metropolitan area. Two years later, \nthe TIGTA conducted a similar review of unenrolled paid tax return preparers.26 \nAlthough the size and non-representative aspects of the samples in these studies \nprecluded GAO and TIGTA from generalizing their results and drawing conclusions \nabout all paid tax return preparers, the results of these “shopping visits” are illuminating. \n \nA. \nGovernment Accountability Office \n \nThe GAO study targeted 19 outlets of chain commercial tax return preparation firms.27 \nThe GAO staff asked tax return preparers at those 19 outlets to prepare federal tax \nreturns under one of two scenarios for which staff from the GAO, Senate Committee on \nFinance and the Joint Committee on Taxation had previously completed tax returns and \nagreed upon the contents of the return and the correct amount of tax. \n \nAccording to the GAO, only two of the 19 tax return preparers had the correct tax \nliability and refund amounts on the return they prepared and all 19 tax return preparers \nmade a mistake on the prepared returns. Although most of the 19 tax return preparers \nincluded all income for which a payor had an information reporting requirement, three \ntax return preparers reported incorrect amounts of ordinary dividends or capital gain \nincome. Eight of 19 tax return preparers reported the shopper’s prior year’s state tax \nrefund incorrectly. Several tax return preparers did not ask about income from sources \nother than wages and, although all tax return preparers were told that there was income \nfrom casual self-employment arrangements, 10 of the 19 tax return preparers did not \nreport this income as required. Several of the tax return preparers who did report this \nincome on the returns they completed did not provide the shopper with correct \ninformation. One tax return preparer told the shopper that she did not have to report the \nincome unless it was more than $3,200. Others advised that the shopper had discretion \non whether to report this income because the IRS would not know about the income \nunless it was reported. \nThe tax return preparers also made mistakes when it came to claiming the proper \namount of credits and deductions. For example, 10 shoppers were entitled to a credit \nfor child care expenses for their shopper, but none of the tax return preparers who \n \n25 Government Accountability Office, Paid Tax Return Preparers: In a limited Study, Chain \nPrepares Made Serious Errors, GAO-06-563T (Apr. 4, 2006). \n26 Treasury Inspector General for Tax Administration, Most Tax Returns Prepared by a Limited \nSample of Unenrolled Preparers Contained Significant Errors, Rept. # 2008-40-171 (Sept. 3, \n2008). \n27 Government Accountability Office, Paid Tax Return Preparers: In a limited Study, Chain \nPrepares Made Serious Errors, GAO-06-563T. \n",
" \n \n14\nprepared a return for these shoppers claimed the credit. Although nine shoppers would \nhave benefitted by itemizing their deductions, two of the nine tax return preparers who \nprepared their returns only claimed the standard deduction. Of the seven tax return \npreparers who did itemize their shopper’s deductions, five prepared returns claiming an \nincorrect amount of deductions. Six of these nine tax return preparers also erred in \ndetermining the amount of education credit to claim for the shopper. The 10 tax return \npreparers who were presented with an earned income tax credit scenario also made \nsignificant errors. Only one of these 10 tax return preparers asked all of the required \nquestions and half of the 10 tax return preparers incorrectly reported that GAO’s \nshopper was entitled to the earned income tax credit for two children when the shopper \nwas only entitled to claim the credit for one of her children. \nIn addition to these computational errors, some tax return preparers did not include \nrequired identifying information. Four of the 19 tax return preparers did not sign the \nreturns they prepared and two tax return preparers did not furnish their own identifying \nnumber. One tax return preparer did not include a company name and employer \nidentification number. \nB. \nTreasury Inspector General for Tax Administration \n \nThe Treasury Inspector General for Tax Administration had its auditors pose as \ntaxpayers and “shopped” 28 unenrolled tax return preparers28 in a large metropolitan \narea for its study.29 Of the 28 tax return preparers shopped by TIGTA, 12 were \nemployed by outlets of chain commercial tax return preparation firms and 16 worked at, \nor owned, small, independent tax return preparation firms. The shopped tax return \npreparers were asked to prepare a federal tax return based on one of five scenarios \ndeveloped by TIGTA. TIGTA did not consider any of the scenarios to be complex as \nthe tax topics raised by each scenario were specific, straightforward, and not dependent \non interpretation. Table 1 shows the various tax law topics covered in the five \nscenarios. \n \n28 The tax return preparers shopped by TIGTA were not attorneys, certified public accountants, \nenrolled agents, or enrolled actuaries. \n29 Treasury Inspector General for Tax Administration, Most Tax Returns Prepared by a Limited \nSample of Unenrolled Preparers Contained Significant Errors, Rept. # 2008-40-171. \n",
" \n \n15\nTable 1 \nAdditional Child Tax Credit \nEducation Credits \nBusiness Income and Expenses \nFiling Status \nCapital Gains \nIncome from Wages \nCharitable Contributions \nIndividual Retirement Account Distribution \nChild and Dependent Care \nInterest Income \nChild Tax Credit \nMortgage Interest Paid \nDependency Exemptions \nSaver’s Credit \nEarned Income Tax Credit \nSelf-Employment Tax and Deduction \n \nEach of the shopped tax return preparers used commercial tax preparation software to \nassist them in the preparation of the tax returns. \n \nAccording to TIGTA, most of the 28 tax return preparers asked probing questions before \nand during the preparation of the tax returns and 16 of the 28 tax return preparers \nasked the shoppers to complete an information worksheet.30 Tax return preparers who \ndid not ask probing questions generally made assumptions or relied upon tax return \npreparation software to make eligibility determinations. The use of probing questions or \nan information worksheet was not an indication, however, of the accuracy of the \nresulting return. TIGTA found that 11 of the 16 tax return preparers who had the \nshopper complete a worksheet prepared an incorrect return. And, at least one tax \nreturn preparer who did not ask the shopper any probing questions nevertheless \nprepared a correct tax return. \nSeven tax return preparers did not exercise due diligence when determining whether \nthe shopper was eligible to receive the earned income tax credit. Although all seven tax \nreturn preparers completed the required Form 8867, Paid Preparer’s Earned Income \nCredit Checklist, none asked any or all of the probing questions on the form. One tax \nreturn preparer complained to the shopper that the tax return preparation software \nprompts slowed down the preparation process. \nSeventeen tax return preparers did not show the correct amount of tax owed or refund \ndue on the returns they prepared.31 Although all tax return preparers correctly reported \nincome from savings account interest, wages, and self-employment, no tax return \npreparer correctly calculated the expenses relating to self-employment income. \n \n30 An information worksheet is a document tax return preparers use to gather names, social \nsecurity numbers, sources of income received or earned, the length of time children who could \nbe claimed as dependents lived in the home, and other information generally used in the \npreparation of a tax return. \n31 Id. \n",
" \n \n16\n Figure 5: Results by Tax Law Topic \nTopic \nCorrect \nIncorrect \nPercentage \nCorrect \nAdditional Child Tax Credit (28 tax returns) \n24 \n4 \n86% \nBusiness Income (6 tax returns) \n6 \n0 \n100% \nBusiness Expenses (6 tax returns) \n0 \n6 \n0% \nCapital Gains (6 tax returns) \n5 \n1 \n83% \nChild and Dependent Care Credit (12 tax returns) \n10 \n2 \n83% \nChild Tax Credit (28 tax returns) \n22 \n6 \n79% \nDependency Exemptions (28 tax returns) \n26 \n2 \n93% \nEarned Income Tax Credit (12 tax returns) \n10 \n2 \n83% \nEducation Credits (12 tax returns) \n6 \n6 \n50% \nFiling Status (28 tax returns) \n27 \n1 \n96% \nIncome – Wages (28 tax returns) \n28 \n0 \n100% \nIndividual Retirement Account Distribution \n(17 tax returns) \n15 \n2 \n88% \nInterest Income (28 tax returns) \n28 \n0 \n100% \nItemized deductions (5 tax returns)1 \n3 \n2 \n60% \nSaver’s Credit (23 tax returns) \n18 \n5 \n78% \nSelf-Employment Tax and Deduction \n(12 tax returns) \n1 \n11 \n8% \n 1 Itemized deduction tax law topic includes mortgage interest paid and charitable contributions. \nSource: Treasury Inspector General for Tax Administration, Most Tax Returns Prepared by a Limited \nSample of Unenrolled Preparers Contained Significant Errors, Rept. # 2008-40-171. \n \nIf taxpayers had filed the 17 returns that did not show the correct amount of tax owed or \nrefund due, the net effect would have been $12,828 in understated taxes. \n \nTIGTA also found that the preparers of six of the 17 returns prepared incorrectly acted \nwillfully or recklessly during the preparation of the shopped returns. These tax return \npreparers added or increased deductions without permission and, in some situations, \ndid so after the shopper questioned whether they were entitled to receive the \ndeductions. Examples include a tax return preparer who increased the child care \nexpenses claimed on the return after the shopper explained to the tax return preparer \nthat child care expenses were paid in cash and a tax return preparer who completed a \nreturn claiming a deduction for charitable contributions after the shopper stated that no \ncharitable contributions were made. These six individuals prepared more than 950 tax \nreturns during the 2008 filing season. \n \nAdditionally, a few of the shopped tax return preparers did not provide required \nidentifying information. Five of the 28 tax return preparers did not sign the shopper’s tax \nreturn as required, and two tax return preparers did not furnish their own identification \nnumbers as required on the completed tax returns. Three tax return preparers did not \n",
" \n \n17\nprotect their client’s tax information from disclosure. These tax return preparers \nrepeated their client’s social security numbers aloud or had their client’s return \ninformation visible on the computer screen or desk when other individuals were present \nin the office. \n \n \nEXISTING OVERSIGHT OF TAX RETURN PREPARERS \n \n \nAll tax return preparers are subject to some oversight. The level of oversight depends \non whether the tax return preparer holds a tax-related professional license, has been \nenrolled to practice before the IRS, and chooses to file returns electronically and on the \njurisdictions in which they prepare returns. The different categories of tax return \npreparers are shown in Figure 6. \n \nFigure 6 – Paid Tax Return Preparers \nAttorneys \nCertified Public \nAccountants \nEnrolled Agents, \nEnrolled Actuaries and \nEnrolled Retirement \nPlan Agents \n \nUnenrolled Tax Return Preparers \n \nMembers in \ngood standing \nof the bar of \nthe highest \ncourt of a \nstate, territory, \nor possession \nof the United \nStates. \nPersons duly \nqualified to \npractice as a \ncertified public \naccountant in any \nstate, territory, or \npossession of the \nUnited States. \nProfessionals enrolled to \npractice before the IRS. \nEnrollment requires \npassing an examination \nor presenting evidence of \nqualifying experience. \n \nOther tax return preparers who, except \nin a limited number of states, have no \nminimum education or training \nrequirements. \n \nRegulated by state licensing \nauthorities and, if they practice \nbefore the IRS, under Treasury \nDepartment Circular 230* \nRegulated by the IRS \nunder Treasury \nDepartment Circular 230 \nGenerally, not regulated \n* The Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled \nRetirement Plan Agents and Appraisers before the Internal Revenue Service are published in 31 CFR Part 10 and reprinted in \nTreasury Department Circular 230 \n \nA. \nFederal Regulation of Tax Return Preparers \n \nAll paid tax return preparers are subject to Internal Revenue Code penalties. Section \n6694(a) of the Internal Revenue Code imposes a civil penalty on a tax return preparer \nwho prepares a return that understates the taxpayer’s liability where the understatement \nwas due to a position that the tax return preparer knew or reasonably should have \nknown was unreasonable. The penalty imposed on the tax return preparer is increased \nunder section 6694(b) if the understatement is due to the tax return preparer’s willful \nattempt to understate liability or reckless or intentional disregard for the rules. A tax \nreturn preparer may also be penalized for aiding or abetting in the understatement of a \n",
" \n \n18\nliability on a return under section 6701. Tax return preparers who demonstrate a \npattern of misconduct may be enjoined from preparing further returns. \nIn addition, section 6695 imposes penalties on a tax return preparer who fails to perform \ncertain acts. For example, a tax return preparer must sign the return and include his or \nher own identification number on the return. The tax return preparer must also provide \nthe taxpayer with a copy of the return. The penalty for failing to meet these \nrequirements is $50 per failure and cannot exceed $25,000 for each type of failure \nannually. These penalties generally will not be assessed if the tax return preparer \nshows that the violation was due to reasonable cause and not willful neglect. \nTax return preparers are also subject to criminal sanctions arising from improper \nconduct. For example, a tax return preparer that helps taxpayers prepare false or \nfraudulent returns may be liable and could receive a prison term and a fine of up to \n$100,000 under sections 7206 and 7207. Other penalties, both civil and criminal, \nprohibit tax return preparers from improperly disclosing or using the information \ntaxpayers provide to a tax return preparer in connection with the preparation of a \ntaxpayer’s tax return. Civil and criminal penalties can be imposed for the same violation. \nAttorneys, certified public accountants, enrolled agents and other individuals authorized \nto practice before the IRS who prepare returns are subject to additional federal \noversight. Collectively known as Practitioners, these individuals must adhere to the \nmore stringent standards of practice promulgated in Part 10 of Title 31 of the Code of \nFederal Regulations and reprinted in Treasury Department Circular 230. Practitioners \nwho violate these standards of practice or who are shown to be incompetent or \ndisreputable may be reprimanded, censured, suspended or disbarred from practice. \nThe IRS Office of Professional Responsibility is charged with investigating allegations of \npractitioner misconduct and proposing appropriate disciplinary sanctions. \n \nAdditionally, the IRS, under its broad authority to regulate the filing of electronic returns, \nrequires any tax return preparer who files returns electronically to comply with certain \nregulations. Under these regulations, the IRS may require the electronic return \noriginator to pass background and credit history checks. \n \nB. \nState Regulation of Tax Return Preparers \n \nAll states license attorneys and certified public accountants and four states have \nenacted legislation regulating return preparers generally. Oregon and California have \nbeen regulating return preparers since the 1970s. Maryland and New York have \nrecently passed legislation and will begin regulating return preparers in the near future. \n \nI. \nOregon \n \nOregon requires individuals who prepare, advise or assist in the preparation of personal \nincome tax returns for others for a fee to be licensed unless exempted.32 Those \n \n32 OR. Rev. Stat. §673.615 (2009). \n",
" \n \n19\nexempted from the licensing requirements include certified public accountants and \npublic accountants licensed by the Oregon Board of Accountancy and members of the \nOregon State Bar who prepare returns for their law clients.33 Oregon also requires \nbusinesses that prepare tax returns to register.34 All income tax preparation \nbusinesses must be operated by or employ a licensed tax consultant who provides \nservices or who supervises tax preparers. \n \nOregon issues two types of licenses to individuals preparing income tax returns for a \nfee. Licensed Tax Consultants have the highest level of competency and may prepare \nreturns as a self-employed tax practitioner or as a supervising tax practitioner. To \nbecome a licensed Tax Consultant, an individual must work as a tax preparer for a \nminimum of 780 hours during two of the last five years; complete a minimum of 15 \nhours of continuing education within one year of submitting an application; and pass \nOregon’s tax consultant examination.35 Licensed Tax Preparers may lawfully prepare \nincome tax returns under the supervision of a licensed Tax Consultant or other qualified \nperson.36 To become a licensed Tax Preparer, an individual must be at least 18 years \nof age; be a high school graduate or have passed an equivalency examination; \ncomplete a minimum of 80 hours of basic income tax law education; and pass Oregon’s \ntax preparer examination.37 Annually, licensees must complete a minimum of 30 hours \nof continuing education, maintain professional standards and state ethics, and file a \nlicense renewal form and pay appropriate fees.38 \n \nThe Oregon Board of Tax Practitioners may refuse to issue or to renew a license, \nsuspend or revoke a license, or reprimand a tax consultant or tax preparer on \ndisciplinary grounds.39 A licensee may be disciplined for negligence or incompetence in \ntax consultant practice or tax preparer practice; conviction of crimes involving \ndishonesty, fraud, or deception; conviction of willfully failing to pay taxes or file returns; \nconviction of willfully making false returns, or supplying false information, required under \nstate or Federal tax laws; violation of the Board's code of professional conduct; and \nprofessional sanctions related to the practice of law or accountancy or to practice as an \nenrolled agent if the sanction was related to income tax preparation or if dishonesty, \nfraud, or deception was involved.40 The Board also has the authority to assess civil \npenalties up to $5,000 and to order restitution to consumers harmed by tax preparation \nfraud.41 \n \n33 OR. Rev. Stat. §673.610 (2009). \n34 OR. Rev. Stat. §673.643 (2009). The business registration is in addition to, and not in \nlieu of, the required registration for the individuals preparing, assisting in the preparation \nor advise other persons with respect to person income tax returns for a fee. \n35 OR. Rev. Stat. §673.625 (2009). \n36 OR. Rev. Stat. §673.615 (2009). \n37 OR. Rev. Stat. §673.625 (2009). \n38 OR. Rev. Stat. §673.655 (2009). \n39 OR. Rev. Stat. §673.700 (2009). \n40 Id. \n41 OR. Rev. Stat. §673.730(6) (2009). \n",
" \n \n20\nII. \nCalifornia \n \nCalifornia has been regulating return preparers since the 1970s.42 California requires \nindividuals who prepare or assist in the preparation of tax returns for a fee to register \nunless exempted.43 Individuals exempted from this requirement include attorneys who \nare active members of the State Bar of California, certified public accountants who are \nlicensed by the California Board of Accountancy, enrolled agents, and the employees of \nthese categories of individuals.44 To register, an individual must post a $5,000 surety \nbond and complete not less than 60 hours of instruction in basic personal income tax \nlaw education by an approved provider within the previous 18 months.45 Registrants \nalso must pay a registration fee of $25 and complete at least 20 hours of continuing \neducation, including 12 hours in Federal taxation, 4 hours in California taxation, and \nadditional 4 hours in either Federal or California taxation from an approved provider \nannually.46 \n \nIII. \nMaryland \n \nIn 2008, the Maryland legislature passed, and the Governor signed, the Maryland \nIndividual Tax Preparers Act.47 This act provides that, effective June 1, 2010, any \nindividual not otherwise exempted who offers individual income tax preparation services \nmust be registered.48 Individuals exempted from this registration requirement include \ncertified public accountants licensed in Maryland or any other state; attorneys admitted \nto the practice of law in Maryland or any other state; individuals employed by a local or \nstate government or by the Federal government, but only in performance of official \nduties; individuals enrolled to practice before the IRS who are governed under Circular \n230; and an employee of, or assistant to, a licensed individual tax preparer, or \nexempted individual, in performance of duties on their behalf.49 Although the \nregistration requirement is effective on June 1, 2010, the Maryland Department of \nLabor, Licensing & Regulation has stated that the implementation of the Act is \ncontingent on the appointment of the Board of Individual Tax Return Preparers and on \nthe appropriation of funds.50 To date, the Governor has not appointed a Board and the \nlegislature has not appropriated funding. \n \n \n42 In 1997, the State legislature transferred responsibility for registering individuals as tax \npreparers; certifying the education of tax preparers; approving tax schools; and educating \nCalifornia taxpayers on the selection of tax professionals to The California Tax Education \nCouncil, a non-profit corporation. \n43 Cal. Bus. & Prof. Code §22253 (West 2009). \n44 Cal. Bus. & Prof. Code §22258 (West 2009). \n45 Cal. Bus. & Prof. Code §§22250 and 22255 (West 2009). \n46 Id. \n47 MD. CODE ANN., Bus. Occ. & Prof. §21-501 (West 2009). \n48 MD. CODE ANN., Bus. Occ. & Prof. §21-301 (West 2009). \n49 MD. CODE ANN., Bus. Occ. & Prof. §21-102 (West 2009). \n50 MD. Dep’t. of Labor, Licensing & Regulation, Important Information on the Maryland Individual \nTax Preparers Act, http://dllr.maryland.gov/license/taxprep/. \n",
" \n \n21\nUnder the Maryland Individual Tax Preparers Act, individuals will be registered by \nexamination, which must be no less stringent than the \"individuals\" section of the \nspecial enrollment examination for enrolled agents.51 Registrants must complete eight \nhours of continuing education annually and will be required to renew their licenses every \ntwo years.52 \n \nThe Board of Individual Tax Return Preparers is authorized to deny registration, to \nreprimand registered individuals, or to suspend or revoke registration for fraudulently \nobtaining registration, engaging in criminal activity, or engaging in professional \nmisconduct in violation of rules of conduct to be adopted by the Board.53 The Board \nalso is authorized to impose penalties up to $5,000 for each violation.54 \n \nIV. \nNew York \n \nThe New York legislature provided the New York Department of Taxation and Finance \nstatutory authority to register tax return preparers.55 Under New York law, tax return \npreparers are individuals who prepare a substantial portion of any return for \ncompensation.56 Tax return preparers include enrolled agents; employees of tax return \npreparation business; and partners who prepare returns for clients of a partnership \nengaged in a commercial tax return preparation business.57 Tax return preparers do not \ninclude certified public accountants or public accountants currently licensed in New York \nState; attorneys currently licensed in New York State; employees who are preparing tax \nreturns under the direct supervision of a certified public accountant, public accountant, \nor attorney licensed in New York State; employees of a business who prepare that \nbusiness' return; clerical employees; and volunteer tax preparers.58 Facilitators of \nrefund anticipation loans or refund anticipation checks must register annually.59 \n \nTax return preparers and facilitators must register electronically with the Tax \nDepartment and thereafter re-register annually.60 In addition, at the time of registration \nor re-registration, commercial tax return preparers must pay a $100 fee.61 Tax return \npreparers or facilitators are liable for a $250 penalty for failure to register or re-register, \nbut the penalty will be abated if the registration requirement is met within 90 days.62 A \n \n51 MD. CODE ANN., Bus. Occ. & Prof. §21-304 (West 2009). \n52 MD. CODE ANN., Bus. Occ. & Prof. §§21-308 and 21-309 (West 2009). \n53 MD. CODE ANN., Bus. Occ. & Prof. §21-311 (West 2009). \n54 Id. \n55 N.Y. Tax §32(b)(1) (McKinney 2009). \n56 N.Y. Tax §32(a)(14) (McKinney 2009). \n57 Id. Commercial tax return preparers are tax return preparers who prepared 10 or more \nreturns in the preceding year and will prepare at least one in the current year, or who prepared \n10 or fewer returns in the preceding year and will preparer 10 or more in the current year. N.Y. \nTax §32(a)(4) (McKinney 2009). \n58 N.Y. Tax §32(a)(14) (McKinney 2009). \n59 N.Y. Tax §32(b)(1) (McKinney 2009). \n60 N.Y. Tax §32(b)(3)(McKinney 2009). \n61 N.Y. Tax §32(c)(1) (McKinney 2009). \n62 N.Y. Tax §32(g)(1) (McKinney 2009). \n",
" \n \n22\n$500 penalty applies to failure to register or re-register after the 90-day period and for \neach additional month thereafter.63 \n \nEach tax return preparer and facilitator who registers will be issued a certificate and will \nbe assigned an identification number.64 The issuance of a certificate or the assignment \nof an identification number cannot be advertised as the Tax Department's endorsement \nof the tax return preparer's or facilitator's qualifications or services.65 \n \nC. \nCalls for Increased Regulation of Tax Return Preparers \n \nVarious organizations that have observed the tax preparation methods and choices \navailable to taxpayers have questioned how taxpayers with limited tax law knowledge \nthemselves can make a knowing assessment of a tax return preparer’s competency \nwhen anyone, regardless of training, experience, skill or knowledge may prepare federal \ntax returns for a fee. \n \nI. \nNational Taxpayer Advocate \n \nThe National Taxpayer Advocate is a proponent of tax return preparer regulation, \ndevoting a significant amount of time to raising awareness of this issue in Congress, the \nIRS, and the public. The National Taxpayer Advocate has raised the issue in her \nannual reports to Congress since 2002.66 \n \nThe National Taxpayer Advocate advocates strengthening the professionalism of those \nwho prepare tax returns for compensation, not limiting or reducing their numbers. \nAccording to the National Taxpayer Advocate, the professionalism of tax return \npreparers can be increased through a framework that provides for registration, testing, \ncertification, continuing education, and consumer education. Figure 7 outlines four \nrecommendations made by the National Taxpayer Advocate. \n \n63 Id. \n64 N.Y. Tax §32(b)(2)(McKinney 2009). \n65 N.Y. Tax §32(d)(McKinney 2009). \n66 The National Taxpayer Advocate’s Annual Reports to Congress are available on the IRS \nwebpage at www.irs.gov/advocate/article/0,,id=97404,00.html. \n",
" \n \n23\nFigure 7 – National Taxpayer Advocate’s Recommendations on Paid Preparers \n \nThe National Taxpayer Advocate proposes to require individuals other than attorneys, \ncertified public accountants, and enrolled agents to pass an IRS examination to prepare \nfederal tax returns. The test would be administered in two parts. Individuals who pass \nthe first part of the examination, addressing technical issues arising on simpler \nindividual tax returns, would be authorized to prepare less complex Form 1040 series \nreturns. Individuals who pass the first and second part of the examination would be \nauthorized to prepare any income tax return. Individuals who pass the examination and \nprepare returns would be subject to oversight by the IRS. Failure to comply with IRS \nrules would subject the individual to penalties. Tax return preparers would be required \nto complete continuing education to renew their registration. \n \nII. \nIRS Advisory Organizations \n \nIn 2006, the Taxpayer Advocacy Panel recommended licensing of paid tax return \npreparers.67 In support of their recommendation, the Taxpayer Advocacy Panel noted \nthat taxpayers are hurt when their returns are not prepared accurately. The Taxpayer \nAdvocacy Panel also argued that the IRS would benefit from the licensing of paid return \n \n67 Taxpayer Advocacy Panel, 2006 Annual Report, Appendix E (2006). \n Any tax return preparer as defined in IRC § 7701(a)(36) other than an attorney, \ncertified public accountant, or enrolled agent must register with the IRS, and \nCongress should authorize the IRS to impose a per-return penalty for failure to \nregister, absent reasonable cause. \n \n All registered preparers must pass an initial examination designed by the \nSecretary to test the technical knowledge and competency of unenrolled return \npreparers to prepare federal tax returns. The exam can be administered in two \nseparate parts. The first part would address the technical knowledge required to \nprepare relatively less complex Form 1040-series returns. The second part would \ntest the technical knowledge required to prepare business returns, including \ncomplex sole proprietorship schedules. \n \n All registered preparers must complete CPE requirements as specified by the \nSecretary. And all registered preparers must renew their registration every three \nyears, at which point they must show evidence of completion of CPE \nrequirements. \n \n The Secretary should be authorized and directed to conduct a public awareness \ncampaign to inform the public about the registration requirements and offer \nguidelines about what taxpayers should look for in choosing a qualified tax return \npreparer. \n",
" \n \n24\npreparers because the IRS also incurs costs because of fraudulent and inaccurate \nreturns. \n \nThe Internal Revenue Service Advisory Council considered the issue of identification of \npaid tax return preparers in 2008.68 Noting that the IRS does not have a single \ndatabase or other information source to identify the paid tax return preparer community, \nIRSAC recommended that the IRS develop a system to identify all paid tax return \npreparers through the use of a unique identification number. IRSAC also recommended \nthat the IRS conduct research to effectuate a better process to monitor and regulate the \npaid tax return preparer community utilizing these unique identification numbers. \nIRSAC suggested that “these measures should lead to more accurately prepared tax \nreturns and would enable the IRS to provide focused resources for outreach and \neducation efforts.” \n \nMost recently, in June 2009, the Electronic Tax Administration Advisory Committee \nrecommended the IRS establish threshold standards and a related oversight model to \nsupport integrity in tax preparation software and the e-file industry.69 ETAAC \nacknowledged that it is cost and resource prohibitive for the IRS to provide total \noversight and regulation of tax preparation software products. Nevertheless, ETAAC \nsuggested the IRS determine the best model for the efficient, effective oversight of tax \nsoftware services. ETAAC further suggested that IRS select a security standard for IRS \nauthorized e-file providers from among several existing, recognized standards. And, \nmost notably, ETAAC recommended that the IRS work with the tax return preparation \nindustry and States to set high industry standards that will enhance the accuracy of \nreturn preparation software. \n \n \n \nIII. \nIndustry Stakeholders and Consumer Groups \n \nThe IRS Oversight Board sponsored a public meeting on the issue of tax return \npreparer regulation in February 2008. The panelists at the public meeting represented \nindustry stakeholders and consumer advocacy groups.70 According to the panelists, tax \nreturn preparation is a profession, not a part-time job during tax filing season. The \npanelists explained that, as professionals, most tax return preparers want to protect \ntheir profession. Thus, according to the panelists, most tax return preparers favor entry-\nlevel requirements, enforcement and penalties for those who do not comply with \nregulations, although the panelists’ views varied on how a regulatory program could be \n \n68 Internal Revenue Service Advisory Council, General Report (2008), \nhttp://www.irs.gov.taxpros/article/0,,id=188469,00.html. \n69 Electronic Tax Administration Advisory Committee, Annual Report to Congress (June 2009), \nhttp://www.irs.gov/pub/irs-pdf/p3415.pdf. \n70 Panelists included Robert Tobias, Chair, Internal Revenue Service Oversight Board \nOperations Committee (Moderator); Kevin R. Keller, Chief Executive Officer, Certified Financial \nPlanner Board of Standards; Michael A. Addington, Federation of Tax Administrators; John \nAms, Executive Vice-President, National Society of Accountants; Frank Degen, Past President \nand Spokesperson, National Association of Enrolled Agents; and Bonnie Speedy, National \nDirector, AARP Foundation Tax-Aide Program. \n",
" \n \n25\nstructured and implemented. Most panelists agreed that there should be an \nexamination for certification, continuing professional education, an ethics requirement, \nan enforcement component, and user fees. \n \nD. \nLegislative Proposals \n \nFor several years, bills requiring the registration and regulation of tax return preparers \nhave been introduced and considered in Congress.71 The sponsors of these bills \nsuggest that passage is long overdue.72 They argue that the current tax return preparer \nenvironment is inadequate because it leaves taxpayers vulnerable to abuses from \nunqualified or unethical individuals who present themselves as tax professionals.73 \nAccording to the 2007 bill’s sponsors, everyone, including the many tax return preparers \nwho provide professional and much needed services to their clients, benefits from the \nreforms in these bills.74 They explain that increased tax return preparer regulation will \nensure that taxpayers are better able to prepare and file their tax returns in a manner \nthat is fair, reasonable and affordable.75 \n \nThe 2007 legislative proposal would have required the IRS to develop standards for \npersons to prepare returns commercially.76 Any individual other than an attorney or \ncertified public accountant would have been required to pass a minimum competency \nexamination to prepare returns for a fee. These individuals also would have been \nrequired to complete continuing education to renew their credentials. Further, the IRS \ncould have imposed a penalty on any person who prepared a return for a fee without \nobtaining the necessary credentials. \n \n \nSTAKEHOLDER AND PUBLIC OPINION \n \n \nThe IRS is committed to a transparent and open dialogue about the issues concerning \ntax return preparers and tax return preparation. From the Commissioner’s June 2009 \nannouncement that he planned to make recommendations to better leverage the tax \nreturn preparer community with the twin goals of increasing taxpayer compliance and \nensuring uniform and high ethical standards of conduct for tax preparers, the IRS has \nsought the input of a large and diverse community of internal and external stakeholders. \n \n71 See, e.g., S. 802, Low Income Taxpayer Protection Act of 2001, 107th Cong. § 2 (2001); H.R. \n1528 (incorporating S. 882), Tax Administration Good Government Act, 108th Cong. § 141 \n(2004); S. 1321 (incorporating S. 832), Telephone Excise Tax Repeal Act of 2005, 109th Cong. \n§ 203 (2005); S. 1219, Taxpayer Protection and Assistance Act of 2007, 110th Cong. § 4 (2007); \nH.R. 5716, Taxpayer Bill of Rights Act of 2008, 110th Cong. § 4 (2008). \n72 See, e.g., 153 Cong. Rec. S. 5101-5103 (statement of Rep. Bingaman). \n73 Id. \n74 Id. \n75 Id. \n76 S. 1219, Taxpayer Protection and Assistance Act of 2007, 110th Cong. (2007). \n",
" \n \n26\nThe IRS used numerous channels including public forums, solicitation of written \ncomments, and meetings with advisory groups to obtain this input. \n \nA. \nPublic Forums \n \nThe IRS sponsored three public forums featuring panelists representing consumer \nadvocacy groups, tax professional organizations, federal and state government \nagencies, the software industry, and the retail and unenrolled tax return preparer \ncommunity. Each forum began with panelists making a short prepared statement. The \nforums continued with an open discussion moderated by IRS officials. Complete \ntranscripts for each forum are available on the IRS website.77 \n \nI. \nJuly 30, 2009, Public Forum \n \nThe IRS held the first public forum on July 30, 2009, in Washington D.C. Two panels \nrepresenting consumer advocacy and tax professional organizations shared their \nperspectives and positions on the regulation of federal tax return preparers. The \norganizations represented on the panels included: \n \nConsumer Advocacy Panel: \n \n National Community Tax Coalition \n Center on Budget and Policy Priorities \n American Association of Retired Persons \n Consumer Federation of America \n The Community Tax Law Project \n \nTax Professional Panel: \n \n National Association of Enrolled Agents \n American Institute of Certified Public Accountants \n American Bar Association \n National Society of Accountants \n National Association of Tax Professionals \n \nIn addition to the panelists, approximately 200 people registered and attended this open \nforum. \n \nConsumer Panel Summary: \n \nThe representatives from consumer advocacy organizations all recommended that the \nIRS should increase its oversight of tax return preparers. All five panelists spoke about \nthe benefits of registering tax return preparers. Four of the five panelists also spoke of \nthe additional value of including a testing requirement for unenrolled tax return \n \n77 The agendas for each forum are reprinted in Appendices of this report. \n",
" \n \n27\npreparers. Three panelists referenced the existing testing requirement for IRS \nVolunteer Income Tax Assistance (VITA) volunteers. These panelists insisted that the \nVITA program establishes a process of standardization for what taxpayers can expect \nfrom tax return preparers that also should be followed by the paid tax return preparer \ncommunity. \n \nThe consumer advocacy panelists also expressed their concern about refund \nanticipation loans. A few panelists were particularly vocal. These panelists expressed \nconcern that RALs are marketed mostly to low-income taxpayers and involve annual \npercentage rates ranging from 50 to nearly 500 percent. The panelists noted that RALs, \nbecause of their high annual percentage rates, attract “fringe financial outlets” to tax \nreturn preparation including businesses such as payday loan stores, and check \ncashers. According to these panelists, fringe tax return preparers are a fundamental \nproblem because of the questionable quality of tax return preparation. \n \nTax Professional Panel Summary: \n \nThe tax professional organization representatives were uniform in their support for \nincreased IRS oversight of tax return preparers. Each panelist commented on the \nappropriateness of requiring registration and use of a unique identification number for all \ntax return preparers. The panelists agreed on the benefits of some type of competency \ntesting for those individuals not already holding a certification or having a minimum \namount of experience. The panelists also suggested that regulated professionals who \nhave demonstrated competence through licensing could be deemed to have \ndemonstrated the minimum competence to prepare returns. \n \nOther areas of agreement included the necessity of enforcement and taxpayer \neducation programs and the benefits of continuing professional education for tax return \npreparers. The panelists advised that the best way to ensure that those who want to \nignore the law comply with any new requirements is to ensure that they suffer financial \nharm if they flout these requirements. \n \nThe tax professional organizations made a variety of comments on the recommended \nstructure for oversight. One panelist, for example, supported the establishment of an \nadministrative entity to oversee tax return preparers, while another panelist insisted that \nthe program build on the existing regulatory framework and consolidate administration \nand enforcement under the Office of Professional Responsibility. \n \nFinally, the tax professional organizations reminded the IRS to consider burden and \navoid unnecessary duplications. They strongly advised against any strategy that would \nimpose duplicative regulatory regimes on attorneys, certified public accountants and \nenrolled agents. \n \n",
" \n \n28\nII. \nSeptember 2, 2009, Public Forum \n \nThe IRS held its second IRS public forum on September 2, 2009, in Washington D.C. A \npanel representing federal and state government agencies presented their findings and \nexperiences related to oversight of tax return preparers. The organizations represented \nincluded: \n \nGovernment Panel: \n \n Government Accountability Office (GAO) \n Treasury Inspector General for Tax Administration (TIGTA) \n Oregon State Board of Tax Practitioners \n California Franchise Tax Board \n California Tax Education Council \n Comptroller of Maryland Revenue Administration Division \n New York Department of Taxation and Finance \n \nIn addition to the panelists, approximately 125 persons registered and attended this \nopen forum. \n \nAcross the board, the government panelists strongly supported increased IRS oversight \nof tax return preparers. A few panelists cited examples from GAO and TIGTA \ninvestigations as evidence that increased oversight is needed. The panelists from the \nvarious States presented background on how their agencies have implemented various \nlevels of regulation involving tax return preparers. \n \nPanelists recommended that the IRS develop a plan to require a single identification \nnumber for paid tax return preparers as a first step. One panelist suggested that the \nIRS expand the use of preparer tax identification numbers to create a unique number for \neach tax return preparer. \n \nWhile California and Oregon have had tax return preparer programs in place \nsignificantly longer than Maryland and New York, all of the state panelists suggested \nthat their tax return preparer regulations have a positive impact on tax administration. \nThe state panelists also expressed support for stronger federal oversight. They each \nsuggested that their State stands ready to work with the IRS to achieve meaningful \noversight of the tax return preparation industry. \n \nIII. \nSeptember 30, 2009, Public Forum \n \nThe IRS held its third and final public forum on September 30, 2009, in Chicago, Illinois. \nTwo panels representing the tax return preparation software industry and independent \ntax return preparers weighed in with information about their current practices and their \nopinions about tax return preparation in the U.S. The organizations represented on the \npanels included: \n \n",
" \n \n29\n \nSoftware Industry Panel: \n \n Council for Electronic Revenue Communication Advancement \n CCH Small Firm Services \n Drake Software \n Intuit, Inc. \n \nIndependent Tax Return Preparer Panel: \n \n H&R Block executive \n H&R Block franchisee \n Jackson Hewitt franchisee \n Empire Accounting & Tax Service owner \n An independent unenrolled preparer \n \nIn addition to the panelists, approximately 140 persons registered and attended the \nopen forum. \n \nSoftware Industry Panel Summary: \n \nThe tax return preparation software industry panelists all agreed on the importance of \ntax preparation software in today’s U.S. tax system and the need for increased \noversight of tax return preparers. Yet, the panelists had a range of opinions on the level \nof IRS or government involvement in this oversight. \n \nSome panelists supported increased IRS involvement in tax return preparation software \noversight. But, these panelists recommended against day-to-day involvement by the \nIRS, suggesting, instead, that the increased oversight be IRS approved standards and \ncertification requirements carried out through a formal self-regulatory organization \noperating outside the government. \n \nOther panelists encouraged a careful approach to any changes under consideration. \nThese panelists explained that the software market is a competitive market that has and \nwill continue to dictate both the design and cost of these software programs. They \nnoted that if the software is not accurate and compliant, customers will find software that \nis. \n \nIndependent Preparer Panel Summary: \n \nThe independent preparer panel included an H&R Block executive who represented her \norganization and Jackson Hewitt – the nation’s two largest tax preparation companies – \nfrom a corporate standpoint. Four local tax return preparers representing the \nunlicensed community of tax return preparers completed the panel. \n \n",
" \n \n30\nThe panelists recommended registration of all tax return preparers. They also \nsupported some type of qualification standards to demonstrate a minimum level of \ncompetency and high ethical standards, noting that their companies and employees \nalready do this. For example, although H&R Block and Jackson Hewitt’s 155,000 tax \npreparers may be primarily unlicensed individuals, the panelists noted that these \ncompanies have extensive training and continuing education requirements for their \nemployees. The independent panelists noted that they and many other independent tax \nreturn preparers regularly attend educational seminars and classes to ensure they \nmaintain the expertise required to serve their customers. The panelists recognized, \nhowever, that based on media and government reports, not all tax return preparers are \nconducting business in a professional manner. Accordingly, the panelists all appeared \nto support a federal standard of tax return preparer registration and qualification. \n \nB. \nNotice 2009-60 \n \nOn July 24, 2009, the IRS announced that the public was invited to contribute ideas as \npart of its effort to ensure high performance standards for all tax return preparers.78 To \ncast the widest net possible for comment, the IRS chose to solicit written comments. In \nIRS Notice 2009-60,79 the IRS specifically requested comments on how the tax return \npreparer community can assist in increasing taxpayer compliance and how to ensure \nthat tax return preparers meet both uniform and high ethical standards of conduct. The \nIRS welcomed all ideas but was particularly interested in comments regarding: \n \n• The types of individuals, entities, and professionals who currently \nwork as tax return preparers; \n• The level of current regulation of these various categories of tax \nreturn preparers and who monitors them; \n• Minimum levels of education and training necessary to provide tax \nreturn preparation services; \n• Whether tax return preparers should be subject to a code of \nethics, and, if so, what specific behavior should that code promote \nor prohibit; \n• The responsibility firms or businesses that employ tax return \npreparers should have for the conduct of the individuals they \nemploy; \n• The responsibility tax return preparer professional organizations \nshould have for the education, training, and conduct of their \nmembers; \n• Special provisions that should be made for individuals who are \nalready tax return preparers, licensed attorneys, certified public \naccountants, enrolled agents, or software providers if tax return \npreparation services should be regulated; \n \n78 IRS News Release IR 2009-68 (July 24, 2009). \n79 2009-32 IRB 181 (Aug. 10, 2009). \n",
" \n \n31\n• Additional legislative, regulatory, or administrative rules the IRS \nshould consider recommending as part of its proposals with respect \nto the tax return preparer community. \n \nThe IRS received more than 500 comments in response to this solicitation.80 The \nbackgrounds of the respondents are diverse, covering all categories of affected \nindividuals and entities. The IRS heard from hundreds of individual tax return preparers \nand taxpayers in addition to receiving comments from dozens of tax professional \norganizations, consumer advocacy groups, commercial tax return preparation firms, and \ncommercial tax return preparation software providers. The overwhelming majority of \nrespondents favor some level of increased regulation. Highlights from an IRS analysis \nof the responses include: \n \n 98 percent of the individuals who offered comments on oversight and \nenforcement for paid tax return preparers favor increased efforts; \n 88 percent of the individuals who expressed an opinion on registering paid tax \nreturn preparers favor registration; \n 90 percent of the individuals who commented on education and testing favor \nminimum education or testing requirements for paid tax return preparers; \n 98 percent of the individuals who commented on quality and ethics favor \nestablishment of quality and ethics standards for paid tax return preparers; \n 99 percent of the individuals who provided comments on outreach and \ncommunication for paid tax return preparers favor increased efforts. \n \nNotwithstanding this tremendous support for increased IRS oversight of tax return \npreparers, a few commenters considered increased oversight a waste of time and \nmoney. A few commenters rejected the suggestion that tax return preparers be tested, \nnoting that the IRS and tax return preparer community are doing a good job of policing \ntax return preparers currently via audits and reviews. These commenters suggested \nthat the “bad apples” eventually come to light. Some commenters expressed concern \nthat the intent of any increased oversight not be to “squeeze out” the unlicensed tax \nreturn preparer who has been conducting themselves competently and professionally \nover the years. These commenters wanted to ensure that individuals who prepare \nsimple Form 1040 would not be subject to examination and regulation inconsistent with \nthe returns that they prepare. \n \nThe commenters also offered different views on the form of any increased oversight. \nMany commenters, for example, supported the view of the National Taxpayer Advocate \nand consumer advocacy groups who advocate for a regulatory framework that includes \nregistration, testing, continuing education, and consumer education. Other commenters \nbelieved that testing should not be part of the framework because it is not the solution to \nincompetent return preparation. To these commenters, the issue is compliance and that \n \n80 Comments to Notice 2009-60 are posted on the IRS webpage at \nwww.irs.gov/taxpros/article/0,,id=212569,00.html. \n",
" \n \n32\ncompliance can be adequately addressed through registration and ethical standards, \nnot testing. \n \nFor those who supported testing, another issue of concern was “grandfathering.” \nProponents of “grandfathering” suggested that many unlicensed tax return preparers \nhave been preparing accurate returns for several years with little to no problems with \nthe IRS. These tax return preparers, they argued, have been obtaining continuing \nprofessional education and kept current with the tax literature and should be given a \npass on any testing requirements. Several enrolled agents, attorneys and certified \npublic accountants argued against “grandfathering,” noting that a minimum level of \ncompetency needs to be assured through examination. Many attorneys, certified public \naccountants and enrolled agents expressed concern, however, about duplicative \nregulation for those tax return preparers who hold professional licenses or are \nauthorized to practice before the IRS and are subject to IRS and State regulation \ncurrently. But, other commenters raised the specter of fairness if certain tax return \npreparers were exempted from any new requirements because of their professional \nlicenses. \n \nCommenters also offered ideas about enforcement. Some commenters suggested new \npenalties for those individuals who prepare returns without a license. Others suggested \nraising the current penalties for tax return preparers who prepare inaccurate returns. A \nfew commenters suggested ‘A Paid Tax Preparer Registry’ on the IRS webpage where \nmembers of the public could find a list of registered tax return preparers, research a tax \nreturn preparer for possible complaints or judgments against them, and report tax return \npreparers who violated the law or provided unacceptable service. Commenters also \nspoke of a code of ethics for tax return preparers with many suggesting that tax return \npreparers should be subject to Circular 230 or a code of ethics similar to the one in \nCircular 230. \n \nA few commenters expressed concern about the cost of increased regulation and who \nwould bear the responsibility for incurring the additional costs. \n \n \nFINDINGS AND RECOMMENDATIONS \n \n \nOver the past 6 months, the IRS, tax return preparers, the associated industry, other \nfederal and state government officials, consumer advocacy groups and the American \npublic engaged in a transparent and open dialogue about tax return preparation in this \ncountry. Three public forums were held and more than 500 individuals and groups \noffered written comments. The results of this discussion are, in many ways, \nremarkable. There is general agreement that tax return preparers and the associated \nindustry play a pivotal role in our system of tax administration and they must be a part of \nany strategy to strengthen the integrity of the tax system. And, more directly, the \nAmerican public overwhelmingly supports efforts to increase the oversight of paid tax \nreturn preparers. \n",
" \n \n33\n \nThe IRS believes that increased oversight of paid tax return preparers does not require \nadditional legislation. As discussed more fully below, the IRS’ intention is to require \npaid tax return preparers to register with the IRS through the issuance of regulations \nunder section 6109 of the Internal Revenue Code. Further, the IRS considers the \npreparation of a tax return for compensation as a form of representation before the \nagency. Thus, the IRS intends to amend the regulations under 31 U.S.C. 330 to clarify \nthat any person preparing a tax return for compensation is practicing before the agency \nand, therefore, must demonstrate good character, good reputation, and the necessary \nqualifications and competency to advise and assist other persons in the preparation of \ntheir federal tax returns. The IRS, therefore, is recommending the following: \n \nA. \nMandatory Registration for Tax Return Preparers \n \nIncreased oversight begins with mandatory registration. Almost 90 percent of those \npersons expressing an opinion on registration favored registering all paid tax return \npreparers. Registration of all tax return preparers will enable the IRS to collect more \naccurate data on return preparers. Additionally, registration will help the IRS provide \nbetter service to the tax return preparer community and taxpayers generally. For \nexample, by tracking the number of persons who prepare returns, the qualifications of \nthose who are preparing returns and the number of returns each person prepares, the \nIRS will be able to send targeted updates to those tax return preparers who have clients \nthat are most likely to be impacted by significant or late changes in the tax laws or IRS \nprocedures. Additionally, registration will make it easier for the IRS to locate and review \nthe returns prepared by a tax return preparer when instances of misconduct are \ndetected. \n \nAll tax return preparers are required to furnish an identifying number on any return that \nthey are required to sign as a paid tax return preparer. Currently, the signing tax return \npreparer may provide either a social security number or a preparer tax identification \nnumber that the IRS will issue to the tax return preparer on application. The use of \nmore than one number by any signing tax return preparer, however, makes it more \ndifficult for the IRS to collect accurate tax return preparer data and to identify an \nindividual tax return preparer. The IRS, therefore, intends to require all individuals who \nprepare returns for compensation and are required to sign those returns to register and \nobtain a preparer tax identification number. The IRS may charge a reasonable, \nnonrefundable fee to register as a tax return preparer. All tax return preparers will be \nrequired to provide their preparer tax identification number on any tax return that they \nprepare and sign for compensation. \n \nRegistration will be phased in to reduce burden on both the IRS and tax return \npreparers. Tax return preparers also will be required to renew their registration every \nthree years. All tax return preparers will be required to pay a user fee to register and \nwhen they renew their registration. Tax return preparers also will be subject to a tax \n",
" \n \n34\ncompliance check at the time of each renewal.81 Although the IRS initially will require \nonly signing tax return preparers to register, it will consider extending the registration \nrequirement to all tax return preparers, and in particular to non-signing tax return \npreparers who are not attorneys, CPAs, enrolled agents, or otherwise licensed as tax \nprofessionals. \n \nThe renewal requirement will assist the IRS in collecting accurate identifying information \non tax return preparers. For example, to better understand who is preparing returns, \nthe IRS proposes to collect information regarding a tax return preparer’s professional \nqualifications and current employment. The IRS also intends to request updated \ncontact information when the tax return preparer renews his or her registration. \n \nB. \nCompetency Examination Requirement \n \nMost commenters favored competency examinations for tax return preparers. The \ncommenters do not agree, however, on who should be tested. Many attorneys, certified \npublic accountants and enrolled agents support testing for those who are not required to \npass examinations to obtain their professional credentials. They argue that testing of \nthose who had to pass examinations to obtain their professional credentials would be \ncostly and redundant. Other commenters noted, however, that many of these \nprofessionals passed examinations that have no bearing on the professional’s ability to \nprepare a tax return, although their ethical standards require that they not offer or \nprovide services that they are not qualified to provide. Some commenters disagreed \nwith testing or offered only lukewarm support. Other commenters appeared resigned to \nthe idea that testing was going to be implemented and merely held out hope that those \nwith significant return preparation experience and no known issues would be \n“grandfathered” from any testing requirement. \n \nIn addition to the commenters’ support for testing, government studies reveal that a \nnumber of return preparers are not always preparing accurate returns. Similarly, a \nrecent undercover effort by the State of New York Department of Taxation and Finance \nresulted in 20 arrests and 13 convictions for unethical and criminal behavior in the first \n20 months. Although the samples for these studies are too limited to make broad \npronouncements about tax return preparers generally, they can not be overlooked when \ndiscussing the need for competency testing. \n \nThe IRS is proposing to establish competency testing for tax return preparers who are \nnot attorneys, certified public accountants, or enrolled agents. The IRS is not proposing \na competency testing program for attorneys, certified public accountants, or enrolled \n \n81 For renewal of registration purposes, a tax compliance check is a limited review of the tax \nreturn preparer’s filing and payment compliance history (i.e., the IRS will ensure that the tax \nreturn preparer has filed his or her federal personal and business tax returns and that the tax \ndue on those returns has been paid or the tax return preparer has reached an acceptable \nagreement with the IRS to satisfy any outstanding liabilities). Those tax return preparers who \nare not in compliance will be referred to the IRS Office of Professional Responsibility for \npossible disciplinary action. \n",
" \n \n35\nagents currently, but the IRS will consider expanding testing to those individuals if data \nis collected in the future that identifies a need for this testing. \n \nInitially, two examinations will be offered for tax return preparers who are not attorneys, \ncertified public accountants, or enrolled agents. The first test will cover wage and \nnonbusiness income Form 1040 series returns. The second test will cover wage and \nsmall business income Form 1040 series returns. The proposed content for two \nexaminations is shown in Appendix I. The IRS will not “grandfather” any tax return \npreparer from the testing requirement based on return preparation experience. \n \nDuring the roll-out of the initial testing that will require return preparers to take one of \ntwo examinations relating to Form 1040 issues, the IRS will closely monitor the \nimplementation of the testing requirements. The IRS plans to add a third competency \nexamination for return preparers after the initial implementation phase is completed. \nThe third competency examination will address business tax issues. \n \nAdditionally, although attorneys, certified public accountants, and enrolled agents are \nasked to demonstrate their good character before they obtain their professional license \nor are enrolled to practice, many tax return preparers are not required to make any \nshowing of character before they prepare returns. Consumer advocacy groups and \nmany commenters expressed concern about the lack of regulation in this regard. Thus, \nthe IRS intends to perform suitability checks82 when these individuals make their initial \napplication to take the competency examination. \n \nAlthough the IRS believes that testing of paid tax return preparers who are not \nattorneys, certified public accountants, or enrolled agents is essential, the testing must \nbe administered in a way that avoids significant interruption of service to taxpayers. \nThe IRS, therefore, proposes that these tax return preparers be given three years from \nthe initial implementation date of testing to pass the required examination(s).83 Also, tax \nreturn preparers testing during this initial implementation period may attempt to pass the \nexamination as often as the examination is offered provided the applicable fee is paid \nfor each attempt. \n \nC. \nContinuing Professional Education \n \nContinuing professional education requirements serve to encourage professionals to \nremain current and to expand their knowledge within their field of expertise. These \nrequirements are important to tax administration given the complexity of the tax laws \nand the frequent changes made to the Internal Revenue Code and the rules and \nregulations implemented to assist in the administration of the Code. \n \n82 Suitability checks may include criminal background checks and tax compliance checks. For \npurposes of a suitability check, a tax compliance check is a limited review of the tax return \npreparer’s filing and payment compliance history. \n83 Individuals required to pass the examination(s) will be permitted to register as tax return \npreparers and receive a preparer tax identification number during this initial implementation \neven if they have not passed the examination(s). \n",
" \n \n36\n \nCommenters generally supported continuing professional education requirements for \nreturn preparers. Several commenters noted that most attorneys, certified public \naccountants, enrolled agents, and state registered tax return preparers currently must \ncomplete continuing education to retain their professional credentials (Figure 8). In \naddition, certain tax return preparers who are not licensed and do not hold professional \ncredentials are members of organizations that have minimum continuing education \nrequirements. For example, one organization of accountants requires that its members \ncomplete 72 hours of continuing professional education over three years, with a \nminimum of 16 hours per year. These commenters generally supported continuing \neducation requirements for those tax return preparers who were not required to \ncomplete continuing education already. \n \nFigure 8 – Existing Continuing Education Requirements \nCertification \nContinuing education requirement \nAttorney \nVaries by state – 10 to 15 hours per year \nis average \nCertified Public Accountant \nVaries by state – ranges from 120 hours \nover 3 years to 20 per year \nEnrolled Agent \n72 hours over 3 years; 16 hours minimum \nper year including 2 hours \nethics/professional conduct \nCalifornia registered preparer \n20 hours per year \nOregon registered preparer \n30 hours per year \n \nThe IRS believes that all tax return preparers have an obligation to stay current on the \ntax laws. The IRS, therefore, proposes that return preparers complete 15 hours of \ncontinuing professional education annually. Of the 15 hours of continuing professional \neducation, the IRS proposes that three hours cover federal tax law updates (including \nrecent legislation and updates to IRS procedures), two hours cover ethics, and 10 hours \ncover general federal tax law topics. Because most attorneys, certified public \naccountants, enrolled agents, enrolled actuaries and enrolled retirement plan agents \nmust complete continuing education to retain their professional credentials, these \nindividuals will be exempted from the tax return preparers’ continuing professional \neducation requirements. The IRS will consider requiring the completion of tax return \npreparer continuing professional education from these individuals if data is collected in \nthe future that identifies a need for this educational requirement. Additionally, the IRS \nwill reach out to their licensing authorities to encourage them to support annual \ncontinuing professional education that includes federal tax law topics and updates and \nethics for those individuals who are licensed by them and who prepare federal tax \nreturns. \n",
" \n \n37\n \n \nD. \nEthical Standards \n \nAlmost all commenters who had an opinion on ethical standards favored the \nestablishment of ethics standards for return preparers. Most of these commenters \nsuggested that tax return preparers be required to follow the standard of conduct found \nin Treasury Department Circular 230. Other commenters expressed concern about \nbringing all tax return preparers under the umbrella of Circular 230 if that means those \nwho are not attorneys, certified public accountants, enrolled agents, enrolled actuaries \nor enrolled retirement plan agents would be authorized to practice before the IRS \nwithout meeting the current requirements for enrolled agents, enrolled actuaries or \nenrolled retirement plan agents. \n \nThe IRS agrees with the overwhelming majority of commenters that tax return preparers \nmust be covered by a standard of ethics. The IRS is proposing to require all signing \nand nonsigning tax return preparers to comply with the standard of conduct in Part 10 of \nTitle 31 of the Code of Federal Regulations and reprinted in Treasury Department \nCircular 230. The authority of attorneys, certified public accountants, enrolled agents, \nenrolled actuaries and enrolled retirement plan agents to practice before the IRS will not \nchange from the authority they have under current Treasury Department Circular 230. \nThe remaining tax return preparers will be authorized to prepare returns and to \nrepresent a client before the IRS during an examination of any return that the tax return \npreparer prepared for the client as they are currently permitted under the limited \npractice provisions in section 10.7(viii) of Treasury Department Circular 230. The \nconduct of the tax return preparer in connection with the preparation of the return and \nany representation of the client during an examination will be subject to standard of \nconduct in Treasury Department Circular 230. Further, inquiries into possible \nmisconduct and disciplinary proceedings relating to tax return preparer misconduct will \nbe conducted under Treasury Department Circular 230. \n \nE. \nTax Return Preparer Enforcement \n \nMost commenters observed that increased IRS oversight of tax return preparers will \nrequire a strong enforcement program. Without a strong enforcement program, some \ncommenters suggested that taxpayers could be misled. According to these \ncommenters, taxpayers will assume that the new standards are being enforced and they \nwill rely on this assumption when they choose a tax return preparer. If individuals \nbelieve that the IRS will not detect noncompliance or sanction those who are not \ncompliant, tax return preparers and taxpayers will lose confidence in the standards and \nmay have an incentive not to comply. Increased IRS oversight of tax return preparers, \ntherefore, must include a strong enforcement mechanism that has sufficient resources \nto assure its long-term viability and credibility. \n \nThe IRS will develop a comprehensive, service-wide enforcement strategy that utilizes \ndata gathered through registration and other means to address individuals who fail to \n",
" \n \n38\ncomply with the new IRS paid preparer regulations. This strategy will include the \nissuance of new policy guidance that applies significant examination and collection \nresources to tax return preparer compliance. Additionally, the IRS intends to strengthen \nthe relationships and coordination among its business units relating to tax return \npreparer compliance issues. \n \nThe strategy will also include the IRS looking at ways to enhance the effectiveness of its \ntraditional enforcement tools against tax return preparers (e.g., tax return preparer and \npromoter penalties, program action cases, and injunctions). For example, the IRS \nintends to elevate the priority of tax return preparer penalties in Collection. \n \nFurther, the IRS proposes to recommend that the period of limitations under section \n6696(d) for assessing a penalty under sections 6694(a), 6695 and 6695A be extended. \nThe IRS is not recommending any new penalties or an increase in any penalty amounts \ncurrently, but will continue to study whether a recommendation might be appropriate in \nthe future. \n \nThe IRS intends to incorporate new enforcement tools into its enforcement strategy. \nFor example, the IRS will consider the use of targeted notices that call on tax return \npreparers to correct situations of noncompliance. If the tax return preparer self corrects \nthe noncompliance, the IRS may not pursue penalties. The IRS also intends to more \nwidely utilize preparer visits to identify tax return preparer noncompliance. Currently, \nthe IRS only performs earned income tax credit preparer visits and electronic return \noriginator visits. Further, the IRS will increase the staffing of the Office of Professional \nResponsibility to allow for more investigations of practitioner, including tax return \npreparer, misconduct. \n \nThe IRS believes that increased tax return preparer compliance will increase taxpayer \ncompliance generally. However, the IRS recognizes that increased tax return preparer \ncompliance will not address all taxpayer compliance issues. The IRS, therefore, \ncontinues to explore ways to enhance overall taxpayer compliance. The IRS is \nparticularly focused on improving enforcement in areas where acknowledged issues \nexist (e.g., earned income tax credit, international taxation). \n \nThe IRS is cognizant that the robust enforcement of tax return preparer compliance will \nrequire resources. The IRS, therefore, plans to study the impact an enhanced tax \nreturn preparer enforcement strategy has on other enforcement initiatives and taxpayer \ncompliance generally. Dependent on the outcomes realized, the IRS will consider \nfurther changes to its enforcement strategy to maximize the use of its enforcement \nresources. \n \nF. \nTax Return Preparation Software \n \nThe tax software industry has fundamentally changed the means of compliance with our \ncivic tax obligations. There is general agreement that tax administration has benefited \nfrom the proliferation of consumer and commercial tax preparation software. There is, \n",
" \n \n39\nhowever, no consensus on whether tax administration would benefit from increased or \nenhanced regulation of the tax preparation software industry. \n \nWhile there have been few studies completed on the quality and accuracy of tax \npreparation software, some in the industry suggest that the market adequately regulates \nthe industry. According to these stakeholders, if your software is not accurate and \ncompliant, your customers will find software that is. Others, however, acknowledge that \nthere is room for improvement and enhancement in the furtherance of the public \ninterest. \n \nWith no consensus on whether enhanced regulation of the tax preparation software \nindustry is necessary and little data available, additional research and planning are \nrecommended. The IRS plans to continue to assess the risks of a high level \ndependence on consumer and commercial tax preparation software. In furtherance of \nthis goal, the IRS will form a task force that will seek the input of industry \nrepresentatives, state governments, and other impacted stakeholders. The task force \nwill identify possible risks to tax administration, particularly in the area of tax return \naccuracy, the security and privacy of taxpayer information and the reliability of electronic \nfiling. The task force will also explore the possibility of establishing industry standards. \nResearch on accuracy issues will be conducted and sources to validate accuracy \nproblems, if any, will be identified and analyzed. \n \nG. \nRefund Settlement Products \n \nConsumer and taxpayer advocates have long been vocal in their opposition to the use \nof refund settlement products. These groups charge that changes are needed to \nprotect taxpayers from fraudulent and misleading marketing schemes that conceal the \ntrue, high cost of services and loan products. \n \nSome consumer advocates argue that refund settlement products entice fringe tax \nreturn preparers, including payday loan stores, and check cashers. Others suggest that \nthe presence of refund settlement products and their pricing structure encourages tax \nreturn preparers to take overly aggressive positions on returns to inflate the size of the \nexpected refund and, therefore, the profits to be made from the refund settlement \nproduct. Some consumer advocates also criticize the refund settlement industry for \nmisleading sales practices and what they describe as high, unnecessary fees. A recent \nTIGTA study found that, although taxpayers purchase refund settlement products to \nobtain quicker access to their refunds, the timing gap between the receipt of the refund \nsettlement product proceeds and the refund may not be great for most.84 For example; \n16 percent of respondents with RALs waited six or more days, and 28 percent of \nrespondents with RALs had to wait at least three days for access to their funds. (See \nFigure 9 for additional detail.) \n \n \n84 Treasury Inspector General for Tax Administration, Many Taxpayers Who Obtain Refund \nAnticipation Loans Could Benefit From Free Tax Preparation Services, TIGTA 2008-40-170. \n",
" \n \n40\nFigure 9: Number of Days Respondents Waited to Receive Their RALs or Refund \nAnticipation Checks Compared to the Time it Took the IRS to Issue the Refunds \n# of Days for \nRespondents to \nReceive RALs \nor RACs \nNumber of \nRespondents\nReceived \nRALs \nReceived \nRACs \n# of Days for the \nIRS to Process Tax \nReturns/Refunds \n6 \n \n5 to 7 days \nSame Day \n28 (11%) \n21 \n \n8 to 14 days \n24 \n1 \n5 to 7 days \n1 to 2 Days \n103 (41%) \n77 \n1 \n8 to 14 days \n6 \n5 \n5 to 7 days \n3 to 5 Days \n32 (13%) \n16 \n5 \n8 to 14 days \n5 \n10 \n5 to 7 days \n6 to 10 Days \n42 (17%) \n11 \n16 \n8 to 14 days \n2 \n8 \n5 to 7 days \n11 Days or \nLonger \n45 (18%) \n11 \n22 \n8 to 14 days \nTotals \n250 (100%) \n179 \n68 \n \nTotals \n250 \n247* \n \n* As of April 17, 2008, three taxpayers had not received their refunds because the tax returns were going \nthrough IRS screening. \n \nSource: Treasury Inspector General for Tax Administration, Many Taxpayers Who Obtain Refund \nAnticipation Loans Could Benefit From Free Tax Preparation Services, TIGTA 2008-40-170 \n \nIn response to concerns about the refund settlement industry, consumer advocates and \nothers have called for a ban or severe restriction of refund settlement products, such as \nthrough a statutory prohibition against making loans secured by tax refunds or by the \nproceeds of specific tax credits, such as the earned income credit. Short of a total ban \non refund settlement products, some have proposed eliminating the debt indicator85, \nlimiting access to the debt indicator, or changing the timing or programming of the debt \nindicator to limit refund loans. \n \nIn order to address widespread concerns about the refund settlement product industry, \nthe IRS will convene a working group to review the refund settlement product industry. \nPart of this review will include analyzing opportunities available for the improvement of \nrefund delivery options, including those for unbanked taxpayers. The IRS will seek \ninput from industry representatives and consumer advocates during this process. \nAdditionally, the IRS will assess the effectiveness of the debt indicator program and will \nconsider changes to the program, including its possible elimination. The IRS also will \nexplore additional opportunities to improve the efficiency of refund delivery. \n \n85 The IRS ceased providing the debt indicator in the mid-1990s but reinstated in it 1999. \n",
" \n \n41\nH. \nPublic Awareness and Service Enhancements \n \nPublic awareness and support is a key to the success of increased IRS oversight of tax \nreturn preparers. Taxpayers will “vote with their feet” if they can easily discern which tax \nreturn preparers are qualified to prepare returns.86 But, taxpayers are not different than \nother consumers; they cannot be expected to make the best decisions if they do not \nhave good information. The IRS, therefore, intends to conduct an extensive public \nawareness campaign to educate taxpayers about the new standards and requirements \nfor tax return preparers. \n \nThe IRS will utilize a full range of social media, public service announcements and paid \nadvertising, if authorized, to provide taxpayers with information on what standards the \nIRS requires of tax return preparers and how they can determine whether their tax \nreturn preparer has met these standards. The IRS also intends to leverage its \nrelationships with key industry stakeholders and consumer advocacy groups to have \nthem put the message out that taxpayers should only use a tax return preparer who has \nmet the required standards. The IRS will develop a strategy to ensure that taxpayers \nand tax return preparers know that the IRS values the role of the tax return preparer \ncommunity in tax administration and is committed to ongoing collaboration and \ncommunication and education enhancements. Finally, the IRS plans to introduce a \nsearchable database of tax return preparers who have met the required standards on its \nwebsite after the initial registration and examination period have been completed. \n \n86 IRS Oversight Board Taxpayer Attitude Survey, Question 13 (2008). \n",
" \n \n42\nAPPENDIX A \n \nIRS Launches Tax Return Preparer Review; Recommendations to \nImprove Compliance Expected by Year End \nIR-2009-57, June 4, 2009 \n \nWASHINGTON — IRS Commissioner Doug Shulman announced today that by \nthe end of 2009, he will propose a comprehensive set of recommendations to \nhelp the Internal Revenue Service better leverage the tax return preparer \ncommunity with the twin goals of increasing taxpayer compliance and ensuring \nuniform and high ethical standards of conduct for tax preparers. \nSome of the potential recommendations could focus on a new model for the \nregulation of tax return preparers; service and outreach for return preparers; \neducation and training of return preparers; and enforcement related to return \npreparer misconduct. The Commissioner will submit recommendations to the \nTreasury Secretary and the President by the end of the year. \n“Tax return preparers help Americans with one of their biggest financial \ntransactions each year. We must ensure that all preparers are ethical, provide \ngood service and are qualified,” Shulman said. “At the end the day, tax preparers \nand the associated industry must be part of our overall game plan to strengthen \nthe integrity of the tax system.” \nThe first part of this groundbreaking effort will involve fact finding and receiving \ninput from a large and diverse constituent community that includes those that are \nlicensed by state and federal authorities – such as enrolled agents, lawyers and \naccountants – as well as unlicensed tax preparers and software vendors. The \neffort will also seek input and dialog with consumer groups and taxpayers. \n“We plan to have a transparent and open dialogue about the issues,” Shulman \nsaid. “At this early and critical stage of the process, we need to hear from the \nbroadest possible range of stakeholders.” \nLater this year, the IRS plans to hold a number of open meetings in Washington \nand around the country with constituent groups. \nMore information, including schedules and agendas for public meetings, will be posted \non the “Tax Professionals” page on the IRS web site at www.irs.gov, and will be \ncommunicated to stakeholder groups.\n",
" \n \n43\nAPPENDIX B \n \nTax Preparer Review; Public Forums to Gather Input this Summer \nIR-2009-66, July 14, 2009 \n \nWASHINGTON — The Internal Revenue Service today announced a series of public forums at \nwhich individuals and representatives of diverse constituent groups will be able to provide input on \nthe development of tax preparer performance standards. \nThe public forums, a crucial part of an effort launched in June by IRS Commissioner Doug \nShulman to help ensure tax preparers are qualified, ethical and provide a high level of service, will \nkick off on July 30 in Washington, D.C. \n“These public meetings will be an important part of the dialogue as we move toward a set of \ncomprehensive recommendations by the end of this year,” Shulman said. “We want an open \ndiscussion on how to strengthen the overall integrity of our tax system.” \nTwo panels are scheduled for a forum on July 30. The first panel will give consumer groups an \nopportunity to provide recommendations. These groups include the AARP, Consumer Federation \nof America, Center on Budget and Policy Priorities, National Community Tax Coalition and Low \nIncome Tax Clinics. \nThe second panel will be made up of tax professional groups, including the American Institute of \nCertified Public Accountants, the National Association of Enrolled Agents, the National Association \nof Tax Professionals and the National Society of Accountants. \nThe two panels will take place at the Ronald Reagan Building amphitheater in Washington starting \nat 9 a.m. on July 30. People interested in attending should confirm attendance by sending an e-\nmail message to: [email protected]. \nThe IRS also plans to convene meetings with other constituent groups later this summer and fall. \nInput will be sought from: \n \nFederal and state organizations \n \nIRS advisory groups, including the Internal Revenue Service Advisory Committee (IRSAC), \nthe Information Reporting Program Advisory Committee (IRPAC), the Electronic Tax \nAdministration Advisory Committee (ETAAC), the Taxpayer Advocacy Panel (TAP) and the \nAdvisory Committee on Tax Exempt and Government Entities (ACT) \n \nUnaffiliated and individual tax preparers and groups \n \nPrivate firms that support tax preparers \nThe dates and locations of these meetings will be announced as they become available. Small \ngroups of tax preparers will also have the opportunity this summer to meet with IRS representatives \nto present their ideas at the IRS Nationwide Tax Forums. \nThe Nationwide Tax Forums this year include: Orlando, Aug. 4-6; New York, Aug. 25-27; Dallas, Sept. 8-\n10; and Atlanta, Sept. 22-24.\n",
" \n \n44\nAPPENDIX C \n \nIRS Seeks Public Comment for Proposals to Boost \nTax Preparer Performance Standards \nIR-2009-68, July 24, 2009 \n \nWASHINGTON — The Internal Revenue Service is inviting the public to contribute ideas \nas part of an effort to ensure high performance standards for all tax preparers. \nLast month, IRS Commissioner Doug Shulman announced plans to develop by year-end \na comprehensive set of proposals to ensure consistent standards for tax preparer \nqualifications, ethics and service. Subsequently, the IRS announced a series of public \nforums, beginning in Washington, D.C., on July 30, to gather input from various \nstakeholder groups and organizations. \nTwo panel discussions involving representatives of consumer groups and tax \nprofessional organizations will take place at the Ronald Reagan Building amphitheater \nin Washington starting at 9 a.m. on July 30. Anyone interested in attending should \nconfirm attendance by sending an e-mail message to: \[email protected]. \nNotice 2009-60 issued today is an additional call for public comments and helps \nguarantee that all interested individuals and entities have the opportunity to contribute \nideas. \n“We are casting a wide net and seeking comment from not only tax preparers and the \nindustry but also from the general public,” Shulman said. “We encourage a wide range \nof people, including taxpayers themselves, to give us their ideas and suggestions.” \nMore than 80 percent of taxpayers use either a paid-preparer or third-party software to \nprepare their annual tax returns. Professionals who represent clients before the IRS, \nincluding attorneys, accountants and enrolled agents are already subject to IRS \noversight. But under current law, a much larger group of return preparers are not. \nWritten comments must be received by Aug. 31, 2009. They should be submitted to \nCCPA:LPD:PR (Notice 2009-60), Room 5203, Internal Revenue Service, P.O. Box \n7604, Ben Franklin Station, Washington, D.C. 20044. Comments may also be e-mailed \nto: [email protected] \nPlease include “Notice 2009-60” in the subject line of any e-mail messages. More details can be \nfound in IRS Notice 2009-60.\n",
" \n \n45\nAPPENDIX D \n \nPart III - Administrative, Procedural, and Miscellaneous \n \n \n \n \nStandards of Conduct for the Tax Return Preparer Community and Increased Taxpayer \nCompliance \n \n \n \nNotice 2009-60 \n \nPURPOSE \n \nThis notice invites public comments regarding the Internal Revenue Service’s \nreview of issues concerning tax return preparers. In June 2009, the Service announced \nplans to propose a comprehensive set of recommendations by the end of 2009 \nregarding how the tax return preparer community can help increase taxpayer \ncompliance and how to ensure that tax return preparers meet both uniform and high \nethical standards of conduct. See IR-2009-57 (June 4, 2009). The Service is seeking \nthe input of tax preparers, the associated industry, consumer groups, and taxpayers \nbefore any recommendations are made. \nTo assist in developing its proposals and to ensure that input is received from a \nbroad range of stakeholders, the Service has scheduled a number of meetings in \nWashington, D.C., and around the country with constituent groups. See IR-2009-66 \n(July 14, 2009). In this Notice, the Service is requesting written comments from all \naffected persons and entities. The information collected will assist the Service in \ndrafting recommendations. \n",
" \n \n46\nREQUESTS FOR PUBLIC COMMENT \n \nThe Service requests comments on 1) how the tax return preparer community \ncan assist in increasing taxpayer compliance and 2) how to ensure that tax return \npreparers meet both uniform and high ethical standards of conduct. The Service is \nparticularly interested in any comments regarding: \n• What types of individuals, entities, and professionals currently work as tax \nreturn preparers? How are their tax return preparation services currently \nmonitored or regulated by professional organizations or the government? How \ncould this monitoring and regulation be improved? \n• How do difference in regulation and oversight affect how the various groups of \ntax return preparers interact with the Service and taxpayers? \n• Is there a minimum level of education and training necessary to provide tax \nreturn preparation services? If so, who should be responsible for ensuring that a \ntax return preparer meets this minimum level and how should that be done? \n• What, if any, service and outreach should be provided to tax return preparers \nand taxpayers? Who should provide (and bear the costs for) these needed \nservices? \n• Should tax return preparers be subject to a code of ethics, and, if so, what \nspecific behavior should that code promote or prohibit? How would that code of \nethics interact with existing ethical standards that may already be applicable? \n• What, if any, responsibility should the firms or businesses that employ tax \nreturn preparers have for the conduct of the individuals they employ? \n",
" \n \n47\n• What, if any, responsibility should tax return preparer professional \norganizations have for the education, training, and conduct of their members? \n• If tax return preparation services should be regulated, what, if any, special \nregulatory provisions should be made for individuals who are already tax return \npreparers, licensed attorneys, certified public accountants, enrolled agents, or \nsoftware providers? \n• What, if any, additional legislative, regulatory, or administrative rules should the \nService consider recommending as part of its proposals with respect to the tax \nreturn preparer community? \n \nWritten comments should be sent to: CCPA:LPD:PR (Notice 2009-60), Room \n5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, \nD.C. 20044. Alternatively, comments may be hand delivered between the hours of 8:00 \na.m. and 4:00 p.m. Monday to Friday to CC:PA:LPD:PR (Notice 2009-60), Courier’s \nDesk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, D.C. \nComments may also be transmitted electronically via the following e-mail address: \[email protected]. Please include “Notice 2009-60” in the \nsubject line of any electronic communications. \nAll comments will be available for public inspection and copying. \nBecause the Service intends to make recommendations by December 31, 2009, \ncomments, if any, must be received by August 31, 2009. \nDRAFTING INFORMATION \nThe principal author of this notice is Richard S. Goldstein of the Office of \nAssociate Chief Counsel (Procedure & Administration). For further information \nregarding this notice contact Richard S. Goldstein at (202) 622-3400 (not a toll free call).\n",
" \n \n48\nAPPENDIX E \nIRS Seeks Comments from Government Agencies at Upcoming Public \n Forum on Proposals to Advance Tax Preparer Performance Standards \nIR-2009-74, Aug. 17, 2009 \n \nWASHINGTON — The Internal Revenue Service today announced the second in a series of \npublic forums will be held on Wednesday, Sept. 2, in Washington, D.C., and feature a panel of \nfederal and state officials, moderated by IRS Commissioner Doug Shulman. \nThe panel will include representatives from the Treasury Inspector General for Tax \nAdministration (TIGTA) and the U.S. Governmental Accountability Office (GAO). Representatives \nfrom the states of California, Maryland, Oregon and New York will also participate on the panel. \nShulman announced a far-reaching review of paid preparers on June 4 to produce a \ncomprehensive set of recommendations by the end of this year to boost taxpayer compliance \nand strengthen industry standards. \n “This is the next important step in our open dialogue with interested parties in this effort,” \nShulman said. “I’m very pleased with the quality of the feedback we’ve received so far. I’m \nconfident these forums will ensure that all ideas are on the table when it’s time to form our \nrecommendations.” \nThe forum will convene at 9 a.m. ET in the IRS Headquarters at 1111 Constitution Ave. NW, \nWashington, DC 20224. Anyone interested in attending should confirm attendance by sending an \ne-mail message to [email protected]. \nThe first public forum was held on July 30 in Washington, D.C., and featured a panel of \nconsumer groups and another panel of tax professional organizations. A third forum will be held \nin Chicago on Sept. 30 featuring independent return preparers and software industry \nrepresentatives. \nThe IRS issued Notice 2009-60 on July 24 as an added call for public comments to ensure that \nall interested individuals and entities have the opportunity to contribute ideas. \nWritten comments must be received by Aug. 31, 2009. They should be submitted to \nCCPA:LPD:PR (Notice 2009-60), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben \nFranklin Station, Washington, D.C. 20044. \nComments may also be e-mailed to [email protected]. Please include \n“Notice 2009-60” in the subject line of any e-mail messages. More details can be found in the \nnotice. \nRelated information \n \nIR-2009-57 \n \nIR-2009-66 \n \nIR-2009-68 \n \nNotice 2009-60 \n \nComments from July 30 Forum \n",
" \n \n49\nAPPENDIX F \nReturn Preparer Review Public Forum \nJuly 30, 2009 \n9:00 – 12:00 \nAgenda \n \n \nWelcome \n \nDoug Shulman, Commissioner \n \nConsumer Panel \nMark Ernst, Deputy Commissioner, Operations Support \n(Moderator) \n Introduction of Panel Members \n \n○ \nNational Community Tax Coalition-Robin McKinney, Director of the Maryland \nCASH Campaign \no Center on Budget and Policy Priorities – John Wancheck, EITC Campaign \nCoordinator \no \nAmerican Association of Retired Persons – Bonnie Speedy, National Director, \nAARP Tax-Aide \no Consumer Federation of America – Jean Ann Fox, Director of Financial \nServices \no Low Income Tax Clinic – Paul Harrison, Clinic Coordinator, Community \nTax Law Project \n \n \n \n 5 Minute Statements \n \n Discussion \n \nWrap Up \nMark Ernst, Deputy Commissioner, Operations Support \nKaren L. Hawkins, Director, Office of Professional Responsibility \nDoug Shulman, Commissioner \n \n \n \n15 Minute Break \n",
" \n \n50\n \n \nPreparer Panel \nKaren L. Hawkins, Director, Office of Professional Responsibility \n \n \n \n \n \n \n \n(Moderator) \n Introduction of Panel Members \n \no National Association Enrolled Agents – Frank Degen, Chair, Government \nRelations Committee \no The American Institute of Certified Public Accountants – \nMike Dolan, Chair, IRS Practice and Procedure Committee of the \nAICPA \no American Bar Association – Armando Gomez, Vice Chair, Government \nRelations \no National Society of Accountants – Jim Nolen, President \no National Association of Tax Professionals – Larry Gray, Government Affairs \nLiaison \n \n 5 Minute Statements \n Discussion \n \nWrap Up \nKaren L. Hawkins, Director, Office of Professional Responsibility \nMark Ernst, Deputy Commissioner, Operations Support \nDoug Shulman, Commissioner \n \n \nClosing \n \nDoug Shulman, Commissioner \n \n",
" \n \n51\nAPPENDIX G \n \nReturn Preparer Review Public Forum \nSeptember 2, 2009 \n9:00 – 11:00 \nAgenda \n \n \nWelcome \n \n \n \n Doug Shulman, Commissioner \n \n \nIntroduction of Panel Members \nMark Ernst, Deputy Commissioner, Operations Support \n(Moderator) \nKaren L. Hawkins, Director, Office of Professional Responsibility \n \n \n \n \n \n \n \n(Moderator) \n \no \nU.S. Government Accountability Office (GAO) - Michael Brostek, Director, Strategic \nIssues \n \n○ Treasury Inspector General for Tax Administration (TIGTA) – Mike McKenney, \nAssistant Inspector General for Audit \no \nCalifornia Tax Education Council (CTEC) – Celeste Heritage, CTEC Administrator \no \nCalifornia Franchise Tax Board – Ruth Moore, Manager, Fraud & Discovery Section, \nFiling Compliance Bureau \no \nMaryland – Wallace A. Eddleman, Assistant Director-Legal, Comptroller of Maryland, \nRevenue Administration Division \no \nNew York – Jamie Woodward, Acting Commissioner, Department of Taxation and \nFinance \no \nOregon – Ron A. Wagner, Executive Director, State Board of Tax Practitioners \n \n 5 Minute Statements \n \n Discussion \n \n \nClosing \nDoug Shulman, Commissioner \n \n",
" \n \n52\nAPPENDIX H \nReturn Preparer Review Public Forum \nSeptember 30, 2009 \n10:00 – 1:00 \nAgenda \n \nWelcome \n \n \nSoftware Industry Panel \nMark Ernst, Deputy Commissioner, Operations Support \n (Moderator) \n \n Introduction of Panel Members \no \nCouncil for Electronic Revenue Communication Advancement (CERCA)- \nMichael F. Cavanagh, Executive Director \no \nCCH Small Firm Services – Leonard Holt, Vice President, Business \nDevelopment \no \nDrake Software – John Sapp, Vice President, Sales & Marketing \no \nIntuit, Inc. – Dan Maurer, Senior Vice President and General Manager, \nConsumer Group \n \n \n \n 5 Minute Statements \n \n Discussion \n \n \n15 Minute Break \n \nIndependent Preparer Panel \nKaren L. Hawkins, Director, Office of Professional \nResponsibility (Moderator) \n \n Introduction of Panel Members \no H&R Block – Amy McAnarney, Executive Director, The Tax Institute \no H&R Block Franchisee – Antonio (Tony) Zabaneh \no Jackson Hewitt Franchisee – Marianne Moe \no Empire Accounting & Tax Service – Cynthia MacIntosh \no Independent Preparer - Raymond W. Heinen \n \n 5 Minute Statements \n \n Discussion \n \nClosing \n \n \n \n \nMark Ernst/Karen L. Hawkins \n \n \n",
" \n \n53\n APPENDIX I \nCompetency Examination Content \nWage & NonBusiness Income Form 1040 Examination \n FORMS \n \n INCOME \n 1040EZ \n 8606 \n Cash \n 1040A \n 8812 \n \n 1040A Schedules 1, 2 and 3 \n 8821 Tax Information Authorization \n W-2 \n 1040 \n 8859 DC First Time Home Buyers Credit \n W2G \n 1040 Schedules A, B, C-EZ, D, D-1, \n EIC, L, M, R, SE \n 8863 \n 1098 \n 2106EZ \n 8867 \n 1098E Student Loan Interest \n 2120 \n 8879 \n 1098T \n 2441 \n 8880 \n 1099B \n 2555EZ \n 8888 Direct Deposit Voucher \n 1099C \n 3903 \n 8889 \n 1099DIV \n 4137 Unreported Tip Income \n 8917 \n 1099G \n 4868 Extension of Time to File \n 9465 Request for an Installment \nAgreement \n 1099INT \n 5405 First Time Home Buyers Credit \n 1040ES \n 1099 MISC (box 9) \n 8283 \n 1040X \n 1099 OID \n 8332 \n 1040V \n 1099 R \n 8379 Injured Spouse \n W-4/W-4P/W-4V \n \n 8453 \n W-7 \n \nWage & Small Business Income Examination \n ALL ITEMS FROM WAGE AND NONBUSINESS INCOME EXAMINATION \n FORMS \n \n \n 1040NR \n 4835 \n 8862 \n 1040PR \n 4952 \n 8885 \n 1040 Schedules C, D and F \n 5329 \n 8903 \n 1116 \n 6198 \n 8910 \n 2106 \n 6251 \n 8919 \n 2210 \n 6252 \n \n 2439 \n 8283 \n INCOME \n 2555 \n 8396 \n 1041 K-1 \n 3800 \n 8582 \n 1065 K-1 \n 4136 \n 8801 \n 1099A \n 4562 \n 8814 \n 1120S K-1 \n 4684 \n 8824 \n \n 4797 \n 8839 \n \n \n",
"Publication 4832 (Rev. 12-2009) Catalog Number 54419P Department of the Treasury Internal Revenue Service www.irs.gov \n \n \n \n \n"
] |
f5129.pdf
|
1207 Form 5129 (PDF)
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https://www.irs.gov/pub/irs-pdf/f5129.pdf
|
[
"Form 5129 \n(Rev. December 2007) \nQuestionnaire—Filing Status, Exemptions, and Standard Deduction \nSection I. \nTaxpayer Data \n1. Name(s) and address (exactly as shown on your income tax return) \n2. Social Security Number \n3. Tax Form Number \n4. Spouse’s Social Security Number \n5. Tax Year Ending \nSection II.\n Filing Status and Standard Deduction \nPlease check the appropriate box and answer the corresponding question(s) to show how you intended to file your tax return. \n1. \nSingle \n2. \nMarried filing joint return \n3. \nMarried filing separate return \na. Did your spouse file a tax return for the tax year in Section I above? . . . . . . . \nYes \nNo \nUnknown \nb. Please enter your spouse’s Social Security Number in Section I above and print \nyour spouse’s name here as it appeared on that return \nc. Did you and your spouse live together at any time during the last 6 months of \nthe year? \n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \nYes \nNo \n4. \nHead of Household (with qualifying dependent) \n(During the tax year, you provided more than half the cost of maintaining a household for a qualifying dependent.) \na. If the qualifying person is your child, but is being claimed by the other parent, \nenter this child’s name here: . . . . . . . . . . . . . . . . . . . . . . . . . . \nb. At the end of the tax year in Section I, above, you were: \nUnmarried \nWidowed \nLegally Separated \nMarried to a Nonresident Alien \nYou claimed your married child, grandchild, great-grandchild, etc., to include stepchild or adopted child who qualifies \nas your dependent. \nYou claimed your married child, grandchild, great-grandchild, etc., adopted child, or stepchild who is not claimed \nas a dependent, due to your divorce or separation from the other parent who is claiming the child as a dependent. \nYou claimed your foster child who is qualified as your dependent. \nYou claimed any other relative who is qualified as your dependent. \nc. The household mentioned in Item 4a, above, was: \nYour household. \nThe home you maintained for your parent who can be claimed as your dependent. \nd. Did you and your spouse live together at any time during the last 6 \nmonths of the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . \nYes \nNo \n5. \nQualifying widow(er) with dependent child . . . . . . . . . . . \nWhat year did your spouse die? \nSection Ill. \nExemptions for Dependents and Standard Deduction \nPlease give complete information below for each person you claimed as a dependent on your return for the tax year shown in Section 1. \nThe names and Social Security Numbers you provide below must be written as they appear on the Social Security Card(s) issued by the Social \nSecurity Administration. If you need additional space or have made changes to any of these items, please use the back of this form to continue \nand/or explain your entries. \n1. First and Last Name \n2. Social Security Number \n3. Dependent’s \nRelationship to You \n4. Check box if dependent\nqualifies for Child Tax Credit \n5. Were you 65 or over at the end of the tax year shown in Section I, above? . . . . . . . . . . . . . \nYes \nNo \n6. Were you blind at the end of the tax year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . \nYes \nNo \n7. Was your spouse 65 or older at the end of the tax year? . . . . . . . . . . . . . . . . . . . . . \nYes \nNo \n8. Was your spouse blind at the end of the tax year? . . . . . . . . . . . . . . . . . . . . . . . . \nYes \nNo \n9. Did you intend to claim an exemption for your spouse? . . . . . . . . . . . . . . . . . . . . . . \nYes \nNo \n10. Did your spouse have any gross income for the tax year? . . . . . . . . . . . . . . . . . . . . . \nYes \nNo \n11. Can you be claimed as a dependent on another person’s return for the tax year? . . . . . . . . . . \nYes \nNo \n12. Can your spouse be claimed as a dependent on another person’s return for the tax year? . . . . . . \nYes \nNo \nSign here \n(if filing jointly, \nboth must sign) \nUnder penalties of perjury, I declare that I have examined this statement and to the best of my knowledge and belief, it is true, \ncorrect, and complete. \nYour Signature \nSpouse’s Signature \nDate \nForm 5129 (Rev. 12-2007) \nCat. No. 27391O \nDepartment of the Treasury–Internal Revenue Service \n"
] |
f952.pdf
|
1206 Form 952 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f952.pdf
|
[
"952\n \nForm\n \nConsent To Extend the Time To\nAssess Tax Under Section 332(b)\n \n(Rev. December 2006)\n \nDepartment of the Treasury\nInternal Revenue Service\n \nEmployer identification number\n \nName of receiving corporation\n \nNumber, street, and room or suite no. (If a P.O. box, see instructions below.)\n \nCity or town, state, and ZIP code\n \nName of subsidiary (liquidating corporation)\n \nAddress of subsidiary (Do not complete if same as receiving corporation.)\n \nIf all of the assets of the liquidating subsidiary will not be distributed to the receiving corporation by the end of the subsidiary’s tax \nyear in which the first distribution was made under the plan of liquidation, then you must file Form 952 for each tax year or part of \na tax year that falls within the period of liquidation.\n \nIn accordance with a plan of complete liquidation of the subsidiary named above under the conditions prescribed in section\n332(b), the receiving corporation will receive the property of the liquidating subsidiary in complete cancellation or redemption of\nthe subsidiary’s stock. Under the provisions of section 332(b), the receiving corporation and an authorized Internal Revenue\nofficial consent as follows:\n Any income taxes due on any tax return made by or for the receiving corporation for the tax year ending ___________, _____, may\nbe assessed at any time during the 4-year period that begins on the later of the due date of the receiving corporation’s income tax\nreturn or the date that the return is filed for the 3rd tax year beginning after the end of the tax year of the first distribution.\n \n(Signature and Title)\n \n(Date signed)\n \nBy\n \n(Signature and Title)\n \n(Date signed)\n \nTitle\n \nAuthorized Internal Revenue Official\n \n(Signature and Title)\n \n(Date signed)\n \nGeneral Instructions\n \nPurpose of form. Form 952 is used to extend the period of assessment of all income taxes of the receiving corporation on the\ncomplete liquidation of a subsidiary under section 332. Form 952 must be used if the liquidation will be completed within the\n3-year period following the end of the subsidiary’s tax year that the first distribution was made.\n \nAddress. Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the\nstreet address and the corporation has a P.O. box, show the box number instead.\n \nWhen and where to file. File Form 952 by the due date (including extensions) of the receiving corporation’s income tax return\nfor each tax year or part of a tax year that falls within the liquidation period. File the form with the Ogden Submission\nProcessing Center, P.O. Box 9941, Ogden, UT 84409-0941.\n \nSuspension of period to assess income tax. This consent establishes an extended period for assessing tax. The expiration of\nthe extended period may be suspended or otherwise affected by the operation of law in the same manner as the original period.\nFor example, if a notice of deficiency in tax covered by this consent is issued, the period for assessing tax will not end prior to\nthe end of the suspension period provided for by section 6503(a), plus any time that remained in the assessment period, as\nextended, at the time the suspension took effect. Under no circumstances will this consent reduce the period of time otherwise\nprovided by law for making an assessment.\n \nAffiliated groups filing a consolidated income tax return should see Regulations section 1.1502-77 for rules about a common\nparent signing as an agent for a receiving corporation and substitute agents for affiliated groups.\n \nRecognition of gain or loss. Gain or loss on complete liquidation of a subsidiary is generally not recognized when the assets of\nthe subsidiary are distributed. However, gain or loss will be recognized if the distribution is not completed within the 3-year\nperiod or if the receiving corporation can no longer meet the requirements of section 1504(a)(2).\n \nSignature. Form 952 must be signed and dated by a corporate officer authorized to sign the form. If Form 952 is signed by an\nattorney or an agent of the receiving corporation, attach a copy of the authorization.\n \nForm 952 (Rev. 12-2006)\n \nBy\n \nCat. No. 17039X\n \nEmployer identification number\n \nIRS USE ONLY\n \nSignature of Receiving \nCorporation’s\nOfficer\n \nSection references are to the Internal Revenue Code unless otherwise noted.\n \n"
] |
i941sd.pdf
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0611 Inst 941 (Schedule D) (PDF)
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https://www.irs.gov/pub/irs-pdf/i941sd.pdf
|
[
"Department of the Treasury\nInternal Revenue Service\nInstructions for\nSchedule D (Form 941)\n(Rev. June 2011)\nReport of Discrepancies Caused by Acquisitions, Statutory Mergers, or\nConsolidations\nSection references are to the Internal Revenue Code unless\nEach party to an applicable transaction (see\notherwise noted.\nbelow) files its own Schedule D (Form 941).\nTIP\nGeneral Instructions\nFile Schedule D (Form 941) for:\nUnderstanding Schedule D (Form 941)\n• A statutory merger,\n• A consolidation, or\nThese instructions tell you about Schedule D (Form 941),\n• An acquisition for which you are using the alternate\nReport of Discrepancies Caused by Acquisitions,\nprocedure under Rev. Proc. 2004-53. See Rev. Proc.\nStatutory Mergers, or Consolidations. Employers can use\n2004-53, 2004-34 I.R.B. 320, available at \nSchedule D (Form 941), to explain certain discrepancies\nwww.irs.gov/irb/2004–34_IRB/ar13.html.\n(caused by acquisitions, statutory mergers, and\nconsolidations) between Forms W-2, Wage and Tax\nDo NOT file a Schedule D for:\nStatement (Copy A), and Forms 941, Employer’s\n• An acquisition for which you are using the standard\nQUARTERLY Federal Tax Return, for the totals of social\nprocedure under Rev. Proc. 2004-53, or\nsecurity wages, Medicare wages and tips, social security\n• An acquisition that is not a statutory merger or\ntips, federal income tax withheld, and advance earned\nconsolidation and that does not qualify under the\nincome credit (EIC) payments (for tax years ending\npredecessor-successor rules. See Acquisitions that\nbefore January 1, 2011).\nQualify Under Predecessor-Successor Rules, on page 2,\nWhat Is Schedule D (Form 941)?\nfor a complete discussion of the predecessor-successor\nrules.\nEach year the Internal Revenue Service (IRS) and the\nSocial Security Administration (SSA) compare the totals\nTypes of Mergers and Acquisitions\non your Forms 941 with the totals from your Forms W-2\nMergers, acquisitions, and other reorganizations\n(Copy A), to verify the following.\ngenerally fall into one of three categories for purposes of\n• The wages you reported on Forms 941 match those\nreporting employment taxes.\nyou reported on Forms W-2 (Copy A) so that your\n• Statutory mergers and consolidations.\nemployees’ social security earnings records are complete\n• Acquisitions that qualify under the\nfor benefit purposes.\npredecessor-successor rules (see Acquisitions that\n• You have paid the appropriate taxes.\nQualify Under Predecessor-Successor Rules on\nGenerally, the totals of all your Forms W-2 (Copy A)\npage 2).\nshould equal the aggregate quarterly totals you reported\n• Other acquisitions that are not statutory mergers or\non Forms 941. Use Schedule D (Form 941) if\nconsolidations and that do not qualify under the\ndiscrepancies exist between the totals you reported on\npredecessor-successor rules (see Acquisitions that\nthose forms only as a result of an acquisition, statutory\nQualify Under the Predecessor-Successor Rules on \nmerger, or consolidation.\npage 2).\nIRS uses Schedule D (Form 941) to determine if\nStatutory Mergers and Consolidations\nyou have reported your wages and tax liabilities\nIf you are the surviving corporation after a statutory\ncorrectly. In many cases, the information on\nCAUTION\n!\nmerger or consolidation, you should file Schedule D\nSchedule D (Form 941) helps the IRS resolve\n(Form 941) to provide:\ndiscrepancies without contacting you.\n• The date of the statutory merger or consolidation;\nWho Should File Schedule D (Form 941)?\n• The name, trade name (doing business as or d/b/a),\naddress, and employer identification number (EIN) of the\nYou do not need to file a Schedule D (Form 941) for\nacquired corporation; and\nevery merger, acquisition, or other reorganization that\n• An explanation of any discrepancies between Forms\noccurs. File Schedule D (Form 941) only for those\nW-2 (Copy A) and Forms 941 in the totals of social\nacquisitions, statutory mergers or consolidations that\nsecurity wages, Medicare wages and tips, social security\ncreate discrepancies between Forms W-2 (Copy A) and\ntips, federal income tax withheld, and advance EIC\nForms 941 in the totals of:\npayments (only for tax years ending before January 1,\n• Social security wages,\n2011).\n• Medicare wages and tips,\n• Social security tips,\nIf you are the acquired corporation after a statutory\n• Federal income tax withheld, and\nmerger or consolidation and you are filing a final Form\n• Advance EIC payments (for tax years ending before\n941, you should file Schedule D (Form 941) to provide:\nJanuary 1, 2011).\n• The date of the statutory merger or consolidation;\nCat. No. 38789M\nJun 27, 2011\n",
"• The name, trade name (doing business as or d/b/a),\nWhen Should You File?\naddress, and EIN of the surviving corporation; and\n• An explanation of any discrepancies between Forms\nIf your business is continuing to operate, you should file\nW-2 (Copy A) and Forms 941 in the totals of social\nSchedule D (Form 941) with your Form 941 no later than\nsecurity wages, Medicare wages and tips, social security\nthe due date of your Form 941 for the first quarter of the\ntips, federal income tax withheld, and advance EIC\nyear after the calendar year of the transaction.\npayments (only for tax years ending before January 1,\nIf your business is not continuing to operate, you\n2011).\nshould file Schedule D (Form 941) with your final Form\n941.\nRev. Rul. 62-60, 1962-1 C.B. 186, provides that, for\nFor example, if the transaction occurred in the third\nemployment tax purposes, the “resultant” corporation\nquarter of 2010 and your business is continuing to\n(now called a “surviving” corporation) resulting from a\noperate, you would file Schedule D (Form 941) with your\nstatutory merger or consolidation is the same employer\nForm 941 no later than the due date for the first quarter\nand taxpayer as the “absorbed” corporation (now called\nof 2011. However, if your business is not continuing to\nan “acquired” corporation). The predecessor-successor\noperate during 2010, you would file Schedule D (Form\nrules described in Rev. Proc. 2004-53 do not apply to\n941) with your final Form 941 no later than the due date\nthese transactions.\nfor the third quarter of 2010.\nHowever, Rev. Proc. 2004-53 provides guidance for\nHow Should You File?\nusing Schedule D (Form 941) by a surviving corporation\nor an acquired corporation to report information after a\nSchedule D (Form 941) was designed to be filed\nstatutory merger or consolidation only where there is a\nelectronically with your electronic submission of Form\ndiscrepancy. If the surviving corporation completes and\n941. Electronic filing of Schedule D (Form 941) enables\nfiles Schedule D (Form 941) to explain discrepancies\nIRS to process information on the form more efficiently\nbetween the totals on Forms W-2 (Copy A) and the totals\nand accurately.\non Forms 941, filing Schedule D (Form 941) will also\nHowever, you may file Schedule D (Form 941) on\nprovide notice of a statutory merger or consolidation\npaper if necessary. When filing on paper, do not attach\nunder Rev. Rul. 62-60.\nSchedule D (Form 941) to your Form 941. Instead, file\nSchedule D (Form 941) separately using the following\nAcquisitions that Qualify Under the\naddress.\nPredecessor-Successor Rules\nAcquisitions that qualify under the\nIRS Philadelphia Campus\npredecessor-successor rules are acquisitions in which a\nMail Stop 4-G08 151\nsuccessor employer:\n2970 Market Street\n• Acquires substantially all the property used in a trade\nPhiladelphia, PA 19104\nor business of another employer (predecessor) or in a\nDo not use this address to file Form 941. See Where\nseparate unit of a trade or business of a predecessor,\nShould You File? in the Instructions for Form 941 for the\nand\nfiling address of Form 941.\n• In connection with and directly after the acquisition (but\nduring the same calendar year) employs individuals who\nimmediately before the acquisition were employed in the\nSpecific Instructions\ntrade or business of the predecessor.\nThese acquisitions satisfy the conditions for\nCompleting Schedule D (Form 941)\npredecessor-successor status set forth in section\n3121(a)(1) and Regulations section 31.3121(a)(1)-1(b).\nYour Business Information\nCarefully fill in your employer identification number (EIN),\nRev. Proc. 2004-53 contains the rules that apply to\nname, trade name (doing business as or d/b/a), and\nemployment tax reporting in a predecessor-successor\ncomplete address at the top of the schedule.\nsituation. Two procedures can be used in an acquisition\nthat qualifies as a predecessor-successor situation.\nAlways be sure the EIN on the Schedule D (Form\n• Standard procedure—Do not file Schedule D (Form\n941) you file exactly matches the EIN the IRS\n941). No discrepancies should exist between the totals of\nassigned to your business.\nCAUTION\n!\nthe Forms W-2 (Copy A) and the totals of the Forms 941\nas a result of the acquisition.\nTax Year of Discrepancies\n• Alternate procedure—Each party in the transaction\nIn the box at the top of the schedule, write the tax year\nshould file Schedule D (Form 941). Forms W-2 (Copy A)\n(not the quarter) in which the discrepancies occurred.\nfiled by the successor may include amounts reported on\nWrite the tax year using four digits. For example, if the\nForms 941 filed by the predecessor.\ntransaction occurred on March 22, 2011, write “2011” in\nthe box.\nOther Acquisitions\nMake sure you fill in the correct tax year so you can\nIf you completed other acquisitions that are not statutory\nreconcile the information appropriately. The tax year\nmergers or consolidations and that do not qualify under\nmust be the same as the calendar year you write in Part\nthe predecessor-successor rules, no discrepancies\n1, line 2.\nshould exist as a result of the acquisition. Rev. Rul. 62-60\nBe sure to fill in your EIN, business name, other\nand Rev. Proc. 2004-53 do not apply to such\nparty’s EIN, and the tax year of the discrepancies\ntransactions. Do not file Schedule D (Form 941) for such\non the top of page 2 as well.\ntransactions.\nTIP\n-2-\n",
"If no Forms W-2 (Copy A) were filed by you, write\nType of Submission\n“-0-” in Column B, “Amount you reported to SSA\nCheck the appropriate box to show whether this form is\nfor the tax year.”\nCAUTION\n!\nthe “Original” Schedule D (Form 941) for a specific\nIf you are filing for one transaction only, stop here. If\ntransaction or corrects (mark “Corrected”) a Schedule D\nyou are filing for more than one transaction, go to Part 3.\n(Form 941) you previously submitted.\nPart 3: Fill this part out ONLY if you\nPart 1: Answer these background\nare filing more than one Schedule D\nquestions\n(Form 941) for any calendar year\n1. Check the appropriate box to explain the type of\ntransaction for which you are submitting Schedule D\nIf you are filing only one Schedule D (Form 941) for the\n(Form 941). See Types of Mergers and Acquisitions on\ncalendar year, leave this part blank.\npage 1 for details.\nWhen more than one statutory merger, consolidation,\nFile Schedule D (Form 941) after either:\nor acquisition occurs during a calendar year, file a\na. A statutory merger or consolidation (Check whether\nseparate Schedule D (Form 941) for each transaction.\nyou are an acquired corporation or a surviving\nComplete Part 3 for each transaction. For instance, if you\ncorporation.), or\nhave 11 different transactions in a calendar year, you\nb. An acquisition for which you are using the alternate\nneed to file 11 different Schedules D (Form 941). Part 2\nprocedure under Rev. Proc. 2004-53. (Check whether\nwould be the same for each schedule. Part 3 would show\nyou are a predecessor or a successor.)\none of the 11 transactions. For example, the amount\n2. Fill in the effective date of the transaction in the\nentered in Part 2 on line 4 for Column C should equal the\nbox. Make sure you write the month, day, and year in this\ntotal of all 11 entries in Part 3 on line 10 for Column C.\nformat: MM/DD/YYYY. The year must be the same as the\nLine 9. Show the number of schedules you are filing for\ncalendar year you write in the box at the top of the\nthe year and identify which schedule this is. For example,\nschedule.\nif you had three different transactions in a calendar year\n3. Fill in the contact information about the OTHER\nand you are filing a Schedule D (Form 941) to describe\nPARTY in the transaction by including the other party’s\nthe second transaction, fill in “2” and “3” so the sentence\nEIN, name, trade name (doing business as or d/b/a),\nreads: “This is schedule 2 of 3. ”\ncomplete address, and phone number. Verify the other\nLines 10–14. For purposes of Part 3, Columns A and B,\nparty’s EIN to make sure it is correct.\nthe term “employees affected by the transaction reported\non this Schedule D” means those employees who\nreceived wages that were reported on Forms 941 filed by\nPart 2: Tell us about the\none employer but whose wages were reported on Form\ndiscrepancies with your returns\nW-2 (Copy A) filed by another employer as a result of this\nparticular transaction. Report the totals for social security\nLines 4–8. Gather your information about the social\nwages, Medicare wages and tips, social security tips,\nsecurity wages, Medicare wages and tips, social security\nfederal income tax withheld, and advance earned income\ntips, federal income tax withheld, and advance earned\ncredit (EIC) payments (for tax years ending before\nincome credit (EIC) payments (for tax years ending\nJanuary 1, 2011).\nbefore January 1, 2011) you reported. When entering\nmoney amounts from your Forms 941 and W-2 (Copy A)\n In Column A, fill in the amount you reported to the IRS\non lines 4–14, you may round to the nearest dollar. Do\nfor the tax year for employees affected by the transaction\nnot show dollar signs but do use commas as appropriate.\nreported on this Schedule D (Form 941) for each of the\nShow an amount (even if it is zero) for each column of a\nitems. Add the totals from all your Forms 941, as\nline.\ncorrected by any Forms 941-X, and write your answers\non the appropriate lines.\nIn Column A, fill in the amount you reported to the IRS\nfor the tax year for each of the items. Add the totals from\nIn Column B, fill in the amount you reported to SSA for\nall Forms 941, as corrected by any Forms 941-X,\nthe tax year for employees affected by the transaction\nAdjusted Employer’s QUARTERLY Federal Tax Return\nreported on this Schedule D (Form 941) for each of the\nor Claim for Refund, and write your answers on the\nitems. Add the totals from all Forms W-2 (Copy A), as\nappropriate lines.\ncorrected by any Forms W-2c (Copy A), and write your\nanswers on the appropriate lines.\nIn Column B, fill in the amount you reported to SSA for\nCalculate the differences between the entries in the\neach of the items. Add the totals from all Forms W-2\ncolumns:\n(Copy A), as corrected by any Forms W-2c, Corrected\nWage and Tax Statement (Copy A), and write your\nColumn A\nanswers on the appropriate lines.\n– Column B\nColumn C\nCalculate the differences between the entries in the\ncolumns:\nColumn A\nEnter any negative result in parentheses, if possible.\n– Column B\nFor example, if line 12, Column A is “-0-” and line 12,\nColumn C\nColumn B is “6,000,” write “(6,000)” on line 12, Column\nC.\nIf no Forms W-2 (Copy A) were filed by you, write\nEnter any negative result in parentheses, if possible.\n“-0-” in Column B, “Amount you reported to SSA\nFor example, if line 6, Column A is “-0-” and line 6,\nfor the tax year.”\nColumn B is “6,000,” write “(6,000)” on line 6, Column C.\nCAUTION\n!\n-3-\n",
"circumstances. The estimated average time is:\nPaperwork Reduction Act Notice. We ask for the\nRecordkeeping, 11 hr., 43 min.; Learning about the\ninformation on Schedule D (Form 941) to carry out the\nlaw or the form, 18 min.; Preparing, copying,\nInternal Revenue laws of the United States. You are\nassembling, and sending the form to the IRS, 30 min.\nrequired to give us the information. We need it to ensure\nIf you have comments concerning the accuracy of this\nyou are complying with these laws and to allow us to\ntime estimate or suggestions for making Schedule D\nfigure and collect the right amount of tax.\n(Form 941) simpler, we would be happy to hear from you.\nYou are not required to provide the information\nYou can email us at: [email protected]. Enter “Schedule\nrequested on a form that is subject to the Paperwork\nD (Form 941)” on the subject line. Or write to: Internal\nReduction Act unless the form displays a valid OMB\nRevenue Service, Tax Products Coordinating Committee,\ncontrol number. Books or records relating to a form or its\nSE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW,\ninstructions must be retained as long as their contents\nIR-6526, Washington, DC 20224. Do not send Schedule\nmay become material in the administration of any Internal\nD (Form 941) to this address. Instead, see How Should\nRevenue law. Generally, tax returns and return\nYou File?, earlier.\ninformation are confidential, as required by section 6103.\nThe time needed to complete and file Schedule D\n(Form 941) will vary depending on individual\n-4-\n"
] |
f13690es.pdf
|
0406 Form 13690 (EN-SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/f13690es.pdf
|
[
"Income and Deductions Checklist \nLista de Control de Ingreso y Deducciones \n \nFavor de traer documentos sobre su \ningreso y deducciones para la \npreparación de su declaración de \nimpuestos\nPlease bring income and deduction \ndocuments needed to prepare your \ntax return\nForm W-2, Form 1099\nInterés, dividendos\nInterest, dividend\nCopia de declaración año anterior\nCopy of prior year’s tax return\nNúmero de Seguro Social ó ITIN suyo, \ndel cónyuge y dependientes\nSocial Security or ITIN number for \nyourself, spouse and dependents\nInterés hipotecario e impuestos\nde propiedad\nMortgage interest and tax statements\nContribuciones caritativas\nCharitable contributions\nRecibos de gastos médicos \nMedical expense receipts\nRecibos de gastos cuidado de niños \nnúmero de identifi\n cación del proveedor\nReceipt childcare expense identifying \nnumber of care provider\nInternal Revenue Service\nCatalog Number 40139U\nDepartment of the Treasury\nForm 13690 (ENG/SP) (4-2006)\n"
] |
p4215.pdf
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0804 Publ 4215 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4215.pdf
|
[
"",
" \n \n \n \n \n \n \n \n \n \n \n \n \n \nP\nPo\nol\nli\nit\nti\nic\nca\nal\nl \n O\nOr\nrg\nga\nan\nni\niz\nza\nat\nti\nio\non\nn \n \n \nF\nFi\nil\nli\nin\nng\ng \n a\nan\nnd\nd \n D\nDi\nis\nsc\ncl\nlo\nos\nsu\nur\nre\ne \n \n \n \nSearch Process \nUser Guide \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n",
"Table of Contents \n \n1.0 \nINTRODUCTION........................................................................................4 \n1.1.1 \nPurpose ................................................................................................................. 4 \n1.1.2 \nHow to Use this Guide........................................................................................... 4 \n1.1.3 \nPolitical Organization Disclosure........................................................................... 4 \n2.0 \nPOLITICAL ORGANIZATION FILING AND DISCLOSURE LANDING \nPAGE.........................................................................................................5 \n2.1.1 \nPurpose of the Political Organization Filing and Disclosure Landing Page .......... 5 \n2.1.2 \nFiling and Disclosure Landing Page Display......................................................... 5 \n2.1.3 \nProcedure .............................................................................................................. 6 \n3.0 \nBASIC SEARCH........................................................................................7 \n3.1.1 \nPurpose of the Basic Search................................................................................. 7 \n3.1.2 \nBasic Search Page Display ................................................................................... 8 \n3.1.3 \nProcedure .............................................................................................................. 9 \n3.1.4 \nBasic Search Results Page Display.................................................................... 11 \n3.1.5 \nProcedure ............................................................................................................ 12 \n4.0 \nADVANCED SEARCH.............................................................................13 \n4.1.1 \nPurpose of the Advanced Search Page .............................................................. 13 \n4.1.2 \nAdvanced Search Page Display.......................................................................... 14 \n4.1.3 \nProcedure ............................................................................................................ 15 \n4.1.4 \nAdvanced Search Results ................................................................................... 19 \n4.1.5 \nProcedure ............................................................................................................ 20 \n5.0 \nPOPULAR SEARCH PAGE ....................................................................21 \n5.1.1 \nPurpose of the Popular Search Page:................................................................. 21 \n5.1.2 \nPopular Search Page Display ............................................................................. 21 \n5.1.3 \nProcedure ............................................................................................................ 22 \n5.1.4 \nPopular Search Results Page Display ................................................................ 24 \n5.1.5 \nPopular Search Results Page Procedure............................................................ 24 \n6.0 \nNO RESULTS PAGE...............................................................................26 \n6.1.1 \nPurpose of the No Results Page ......................................................................... 26 \n6.1.2 \nNo Results Page Display..................................................................................... 26 \n6.1.3 \nProcedure ............................................................................................................ 27 \n7.0 \nDATA DOWNLOAD PAGE......................................................................28 \n7.1.1 \nPurpose of the Data Download Page.................................................................. 28 \n7.1.2 \nData Download Page Display.............................................................................. 28 \n7.1.3 \nProcedure ............................................................................................................ 29 \n8.0 \nEXEMPT ORGANIZATION CUSTOMER ACCOUNT SERVICES \nPAGE…………………………………………………………………………...30 \n8.1.1 \nPurpose of the Exempt Organization Customer Account Services Page ........... 30 \n \n2\n",
"8.1.2 \nExempt Organization Customer Account Services Page Display....................... 30 \n8.1.3 \nProcedure ............................................................................................................ 31 \n9.0 \nAPPENDIX A ...........................................................................................32 \n10.0 APPENDIX B ...........................................................................................40 \n \n \n3\n",
" \n1.0 \nIntroduction \n1.1.1 Purpose \nThe purpose of this guide is to help users navigate the Political Organization \nFiling and Disclosure website. The step-by-step instructions walk users through \nthe searching process. \n1.1.2 How to Use this Guide \nThis user guide is divided into multiple sections and documents the procedures \nfor the form search and form download pages. A table of contents is provided at \nthe beginning of the guide as a tool to locate specific page information. \nThe guide contains screen shots to help users through the process of selecting \ncriteria and initiating search requests and using other features of the site. \nFor each page, applicable button and page references will be presented in bold \ntype and “Notes” will further explain the instructions. \nAdditionally, this guide contains a glossary (Appendix A) of some of the most \ncommonly used field terms as a reference. Appendix B contains an article on \ngeneral search information and tips to support the step-by-step search \nprocedure. \n1.1.3 Political Organization Disclosure \nThe Political Organization Disclosure site can be used for searching paper and \nelectronic filings of Forms 8871 and Forms 8872, as well as paper filings of Form \n990. The information below will increase your success in searching and your \nunderstanding of the results. The most important tip for successful searching of \npolitical organization disclosures is to understand what data is available in the \nsearch and from which dates. This information will be provided in this article and \non the search pages. \nAll paper and electronic forms on the Political Organization Disclosure site are in \nPDF format. To view PDF files you will need the free Adobe Acrobat Reader. \nFor more information on Adobe Acrobat Reader, view the related help section \nfrom IRS.gov. \nAs an alternative to online searching, you may choose to download the entire \ndatabase of electronically submitted Forms 8871 and Forms 8872. Please note \nthat the downloadable data files do not include any paper submissions of Forms \n8871, Forms 8872, or Form 990. \n \n4\n",
" \n2.0 \nPolitical Organization Filing and Disclosure Landing Page \n2.1.1 Purpose of the Political Organization Filing and Disclosure Landing \nPage \nThe Political Organization Filing and Disclosure Landing Page is the starting \npoint for the user. From the Political Organization Filing and Disclosure Landing \nPage, a user can login to the filing center, access the search system, or access \nthe database download page. \n2.1.2 Filing and Disclosure Landing Page Display \n \n \n5\n",
"2.1.3 Procedure \nStep # \nStep Description \nNotes \nF\nFi\nil\nli\nin\nng\ng \n a\nan\nnd\nd \n D\nDi\nis\nsc\ncl\nlo\nos\nsu\nur\nre\ne \n L\nLa\nan\nnd\ndi\nin\nng\ng \n P\nPa\nag\nge\ne \n \nClick on one of the eight links presented: \n\u0001\u0002\nClick on Login to Political Organization \nFiling Center to be routed to the User \nAuthentication page (See Section 4) \n \nUse this link if you want to \nfile a Form 8871 or \nForm 8872 or view your \norganization’s previously \nsaved or submitted forms. \n\u0001\u0002\nClick on Search Political Organization \nDisclosures to be routed to the Search \npages. Basic (See Section15) or \nAdvanced (See Section 16) \nUse this link if you want to \nsearch all Forms 8871, \nForms 8872 and \nForms 990 filed by political \norganizations with the \nService. \n\u0001\u0002\nClick on Download Political \nOrganization Disclosures to be routed to \nthe Data Download page. (See \nSection 19) \nUse this link if you want to \ndownload the entire \ndatabase of electronically \nfiled Forms 8871 and \nForms 8872. \n\u0001\u0002\nClick on Users Guides to be routed to a \npage containing user’s guides on filing \nand searching. \nUse this link if you need \nhelp with the filing or \nsearching process. \n\u0001\u0002\nClick on Visit the Federal Election \nCommission to be routed to the FEC \nwebsite. \nUse this link if you want \ninformation about political \norganizations required to \nfile with the FEC. \n\u0001\u0002\nClick on Download Form 8871 & Form \n8872 XML Schemas to be routed to the \nForm 8871 & Form 8872 XML \nSchemas page. \nUse this link if you want to \nlearn more about \nuploading files to complete \nyour Form 8871 or \nForm 8872. \n\u0001\u0002\nClick on Forgot your Password to be \nrouted to the EO Customer Account \nServices page. (See Section 20) \nUse this link if you need \ninformation on how to \nobtain a new password for \nthe POFD website. \n1 \n\u0001\u0002\nClick on Email us problems with your \ndata to open a preaddressed e-mail \nmessage. \nUse this link if you need to \ninform us of discrepancies \nin your posted information. \n \n6\n",
"3.0 \nBasic Search \n3.1.1 Purpose of the Basic Search \nThe default page for users coming to the search function from the Political \nOrganization Filing and Disclosure Landing Page (see Section 3), is the Basic \nSearch page. \nThe Basic Search enables users to find all electronic submissions of Form 8871 \nand Form 8872 and paper submissions of Form 8871, Form 8872, and \nForm 990. \nThe Basic Search page allows the user to search by form type, organization \nname, employer identification number (EIN), or date the form was posted to the \nPolitical Organization Disclosure website. A link to Tips for Successful Searching \ncontains information to assist users in performing searches. \nThe Basic Search Results page displays the information retrieved from the \ncriteria the user entered in the Basic Search. When a search produces multiple \nresults, users will be alerted to the number of results and given links to additional \npages. The No Results Page is shown in Section 18. \n \n7\n",
"3.1.2 Basic Search Page Display \n \n \n \n8\n",
"3.1.3 Procedure \nStep # \nStep Description \nNotes \nB\nBa\nas\nsi\nic\nc \n S\nSe\nea\nar\nrc\nch\nh \n P\nPa\nag\nge\ne \n \n1 \nClick on the Basic Search tab. \nThe Basic Search page is \nthe default page for the \nPolitical Organization \nDisclosure page. The user \nonly needs to click on this \ntab if coming from an \nAdvanced Search page. \n2 \nClick the box next to the type of form for which \nyou wish to search: \n\u0001\u0002\nFORM 8871 \n\u0001\u0002\nFORM 8872 \n\u0001\u0002\nFORM 990 \nAt least one form must be \nselected. \nSelect only one type of form \nto narrow the search. \nSelect all the forms to \nexpand the search. \n3 \nComplete the ORGANIZATION NAME field. \n(Optional) \nIf the user is searching for a \nspecific organization, \ncomplete this field. \n4 \nComplete the EIN field. (Optional) \nIf the user is looking for a \nspecific EIN, complete this \nfield. \n5 \nComplete the DATE FORM POSTED START DATE \nand DATE FORM POSTED END DATE fields. \n(Optional) \nIf the user is looking for \nforms posted between \nspecific dates, enter those \ndates in these fields. \nEnter dates in the following \nformat: MM/DD/YYYY. \n7 \nClick the SUBMIT BASIC SEARCH button. \nThe user will be routed to the \nBasic Search Results \npage. \n \n9\n",
"Step # \nStep Description \nNotes \n8 \nIf necessary, click on Click here for Tips on \nSuccessful Searching to be routed to the \nSearch information and tips. \nThe user will be routed to the \nsearch help information \ncontained in Appendix B. To \nreturn to the Political \nOrganization Disclosure \npages, user may either click \non Return to Political \nOrganization Disclosure \nPage (to go to the Basic \nSearch page) or use their \nbrowser’s BACK button (to \nreturn to the page the user \nwas on before reviewing \narticle). \n9 \nOr, if desired, click the RESET SEARCH button \nto change the criteria. \n \n \n10\n",
"3.1.4 Basic Search Results Page Display \n \n \n \n11\n",
"3.1.5 Procedure \nStep # \nStep Description \nNotes \nB\nBa\nas\nsi\nic\nc \n S\nSe\nea\nar\nrc\nch\nh \n R\nRe\nes\nsu\nul\nlt\nts\ns \n P\nPa\nag\nge\ne \n \n10 \nIf provided, click on [Prev] or [Next] or any \nnumbers in between to move through all pages \ncontaining results for the requested search. \nIf more than 10 results are \nfound, the results will be \ndisplayed on multiple pages. \nUse the links provided on the \nupper right corner to \nnavigate through the results \npages. \n11 \nClick on Organization Name or EIN to sort the \nresults by that column. \nClick either link once to sort \nthe list in ascending order. \nClick either link twice to sort \nthe list in descending order. \n12 \nClick on the name of the organization to view \nmore information. \nClicking on the \norganization’s name will \ndisplay the current \ninformation about the \norganization and all of the \nforms the organization has \nfiled. \n13 \nIf necessary, click on Click here for Tips on \nSuccessful Searching to be routed to the \nSearch information and tips. \nThe user will be routed to the \nsearch help information \ncontained in Appendix B. To \nreturn to the Political \nOrganization Disclosure \npages, user may either click \non Return to Political \nOrganization Disclosure \nPage (to go to the Basic \nSearch page) or use their \nbrowser’s BACK button (to \nreturn to the page the user \nwas on before reviewing \narticle). \n14 \nClick on the SEARCH AGAIN button to be \nrouted back to the Basic Search page. \n \n \n12\n",
"4.0 \n Advanced Search \n4.1.1 Purpose of the Advanced Search Page \nThe Advanced Search page enables users to be more specific in performing \nsearches for information through the use of more criteria. There are three types \nof advanced searches: Form 8871, Form 8872, and a combined search of \nForm 8871 and Form 8872. The advanced search only returns results from \nelectronically filed Forms 8871 and Forms 8872. \nThe default page for users clicking on the Advanced Search tab is the \nSearch 8871 page. \nA user can perform an advanced search using any of the fields on the forms \n(Name of Organization, Contact Name, Period Begin and End Dates, EIN, etc.). \nThe results of an Advanced Search will be limited by the dates the information in \nthe fields on the forms was collected by the IRS. If an Advanced Search is \nperformed over more than one date range, the results will be limited to the most \nrecent time period. \nThe Advanced Search Results Page displays information or links to information \nrequested in the Advanced Search. Based on the criteria entered by the user, \nthis page will present different results. \nThis section contains a sample of an advanced search performed for a \ncustodian’s city/town. The pages for the sample provided are presented in order \nand document the use of an advanced search to narrow the number of results \ndisplayed when a specific location is entered as the search criteria. \n \n13\n",
"4.1.2 Advanced Search Page Display \nExample of 8871 Advanced Search page \n \n \n \n14\n",
"4.1.3 Procedure \nStep # \nStep Description \nNotes \nA\nAd\ndv\nva\nan\nnc\nce\ned\nd \n S\nSe\nea\nar\nrc\nch\nh \n P\nPa\nag\nge\ne \n \n1 \nClick on the Advanced Search tab. \n \n2 \nClick on one of the following tabs to select the \ntype of search you wish to perform: \n\u0001\u0002\nSearch 8871 \n\u0001\u0002\nSearch 8872 \n\u0001\u0002\nSearch 8871 & 8872 \n\u0001\u0002\nPopular Search \nFor all searches other than Popular Search, \nproceed to Step 2. For Popular Search, \nproceed to Section 17. \nSearch 8871 allows user to \nsearch all fields on the \nForm 8871. \nSearch 8872 allows the \nuser to search all fields on \nthe Form 8872. \nSearch 8871 & 8872 allows \nthe user search all fields \nthat are on both the \nForm 8871 and the \nForm 8872. \nPopular Search is detailed \nin Section 17. \n3 \nClick the box next to the fields on which you \nwish to search. \nThe fields are presented \nunder the date from which \nthe IRS electronically \ncollected information in that \nfield. \nIf the search is across \nmultiple date ranges, the \nsearch results will be limited \nto the most recent date \nrange. \n4 \nIf necessary, Click on Click here for Tips for \nSuccessful Searching to be routed to the \nSearch information and tips. \nThis information is also \ncontained in Appendix B. \nTo return to the Political \nOrganization Disclosure \npages, user may either click \non Return to Political \nOrganization Disclosure \nPage (to go to the Basic \nSearch page) or use their \nbrowser’s BACK button (to \nreturn to the page the user \nwas on before reviewing \narticle). \n \n15\n",
"Step # \nStep Description \nNotes \n5 \nIf desired, click the RESET SEARCH button to \nclear the page \n \n6 \nOnce you have activated the fields you want to \nsearch, click the NEXT STEP button to \ncontinue to next page. \nBased on the search \nrequest, the next page \npresented will have fields \nprovided for the user to \nenter the more specific \ncriteria for their search. \nFor purposes of this \nmanual, a search was \nactivated requesting a \nCustodian’s City/Town. \n \n \n16\n",
"Advanced Search Request for a Custodian’s City/Town \n \n \nProcedure (continued) \nStep # \nStep Description \nNotes \nA\nAd\ndv\nva\nan\nnc\nce\ned\nd \n S\nSe\nea\nar\nrc\nch\nh-\n-P\nPa\nag\nge\ne \n \n7 \nEnter the criteria you wish to search for in the \nfields provided. \nNote at the top of the page \nthe date range to which \nyour search results will be \nlimited. \nFor the sample provided in \nthis manual Anytown was \nentered to narrow the \nsearch for Custodian’s. \n \n17\n",
"Step # \nStep Description \nNotes \n8 \nIf necessary, click on Click here for Tips for \nSuccessful Searching to be routed to the \nSearch information and tips \nThis information is also \ncontained in Appendix B. \nTo return to the Political \nOrganization Disclosure \npages, user may either click \non Return to Political \nOrganization Disclosure \nPage (to go to the Basic \nSearch page) or use their \nbrowser’s BACK button (to \nreturn to the page the user \nwas on before reviewing \narticle). \n9 \nIf desired, click the RESET SEARCH button to \nclear the page. \n \n10 \nClick the SUBMIT ADVANCED SEARCH \nbutton to continue with the search. \nThe user will be routed to \nthe Advanced Search \nResults page. \n \n \n18\n",
"4.1.4 Advanced Search Results \nCustodians in Anytown \n \n \n19\n",
"4.1.5 Procedure \nStep # \nStep Description \nNotes \n1 \nIf provided, click on [Prev] or \n[Next] or any numbers in between \nto move through all pages \ncontaining results for the \nrequested search. \nIf more than 10 results are found, \nthe results will be displayed on \nmultiple pages. Use these links \nprovided on the upper right corner \nof the page to navigate through \nthe results pages. \n2 \nClick on a column heading to sort \nthe results by that column. \nClick the heading link once to sort \nthe list in ascending order. Click \nthe heading link twice to sort the \nlist in descending order. \n3 \nClick on a link in the Submission \nType column to view that \norganization’s form. \nClicking on electronic will display \nan electronic PDF version of the \nform filed by the organization. \n4 \nClick on Click here for Tips on \nSuccessful Searching to be routed \nto the Search information and tips. \nThe user will be routed to the \nsearch help information contained \nin Appendix B. To return to the \nPolitical Organization Disclosure \npages, user may either click on \nReturn to Political Organization \nDisclosure Page (to go to the \nBasic Search page) or use their \nbrowser’s BACK button (to return \nto the page the user was on \nbefore reviewing article). \n5 \nClick on the SEARCH AGAIN \nbutton to be routed back to the \nAdvanced Search page. \nThe user will be routed to the \nAdvanced Search page. \n \n \n20\n",
" \n5.0 \nPopular Search Page \n5.1.1 Purpose of the Popular Search Page: \nThe Popular Search provides easy access to routine information. A Popular \nSearch allows users to search for forms by their period of submission (previous \nday, month or year) or to search forms for contributions or expenditures in a \ndollar amount and time period chosen by the user. \n \nThe Popular Search Results Page displays the information requested in the \nPopular Search. Based on the criteria entered by the user, the results page will \npresent different results. \n5.1.2 Popular Search Page Display \n \n \n21\n",
"5.1.3 Procedure \nStep # \nStep Description \nNotes \nP\nPo\nop\npu\nul\nla\nar\nr \n S\nSe\nea\nar\nrc\nch\nh \n P\nPa\nag\nge\ne \n \n1 \nChoose from the following types of popular \nsearches: \n\u0001\u0002\nTo search for all organizations with any \nform (8871/8872/990) posted the \nprevious day, month, or year, proceed \nto Step 2. \n\u0001\u0002\nTo search for a contribution or \nexpenditure by specific dollar amount \nduring a chosen time period, proceed to \nStep 4. \nOnly one of the popular \nsearches may be selected at \nany time. A user that wants \nto combine any of the \npopular searches may create \na search in the Advanced \nSearch (See Section 17). \n2 \nClick on the drop-down arrow next to the ALL \nORGANIZATIONS WITH ANY field. \nThis search includes paper \nfilings as well as electronic \nfilings of forms. The user \ncan search for any forms \nposted on the previous day, \n3 \nSelect from the choices provided in the \ndrop-down box. Proceed to Step 6. \n \n4 \nClick in the first field of any of the five rows \nprovided and enter a dollar amount. \n \n5 \nClick on the drop-down arrow in the second \nfield of the selected row and choose a time \nframe from the choices provided. Proceed to \nStep 6. \nYou can chose to search for \na contribution or expenditure \nduring the previous day, \nprevious month, or current \nyear. \n6 \nClick on the POPULAR SEARCH button to \ninitiate search. \nThe user will be routed to the \nPopular Search Results \npage. \n \n22\n",
"Step # \nStep Description \nNotes \n7 \nClick on Click here for Tips on Successful \nSearching to be routed to the Search \ninformation and tips. \nThe user will be routed to the \nsearch help information \ncontained in Appendix B. To \nreturn to the Political \nOrganization Disclosure \npages, user may either click \non Return to Political \nOrganization Disclosure \nPage (to go to the Basic \nSearch page) or use their \nbrowser’s BACK button (to \nreturn to the page the user \nwas on before reviewing \narticle). \n8 \nIf desired, click on the RESET SEARCH button \nto change criteria. \n \n \n23\n",
"5.1.4 Popular Search Results Page Display \n \n5.1.5 Popular Search Results Page Procedure \nStep # \nStep Description \nNotes \nP\nPo\nop\npu\nul\nla\nar\nr \n S\nSe\nea\nar\nrc\nch\nh \n R\nRe\nes\nsu\nul\nlt\nts\ns \n P\nPa\nag\nge\ne \n \n1 \nIf provided, click on [Prev] or [Next] or any \nnumbers in between to move through all pages \ncontaining results for the requested search. \nIf more than 10 results are \nfound, the results will be \ndisplayed on multiple \npages. Use these links \nprovided on the upper right \ncorner of the page to \nnavigate through the results \npages. \n \n24\n",
"Step # \nStep Description \nNotes \n2 \nClick on a column heading to sort the results by \nthat column. \nClick the heading link once \nto sort the list in ascending \norder. Click the heading \nlink twice to sort the list in \ndescending order. \n3 \nClick on the name of the organization to view \nmore information. \nClicking on the \norganization’s name will \ndisplay the current \ninformation about the \norganization and all the \nforms the organization has \nfiled. \n4 \nIf necessary, click on Click here for Tips for \nSuccessful Searching to be routed to the \nSearch information and tips. \nThe user will be routed to \nthe search help information \ncontained in Appendix B. \nTo return to the Political \nOrganization Disclosure \npages, user may either click \non Return to Political \nOrganization Disclosure \nPage (to go to the Basic \nSearch page) or use their \nbrowser’s BACK button (to \nreturn to the page the user \nwas on before reviewing \narticle). \n5 \nClick on the SEARCH AGAIN button to return \nto the Popular Search page. \nThe user will be routed to \nthe Popular Search page. \n \n \n25\n",
"6.0 \n No Results Page \n6.1.1 Purpose of the No Results Page \nThe No Results Page informs users there was no matching information found \nwithin the database for their Basic or Advanced search request. \n6.1.2 No Results Page Display \n \n \n26\n",
"6.1.3 Procedure \nStep # \nStep Description \nNotes \nN\nNo\no \n R\nRe\nes\nsu\nul\nlt\nts\ns \n P\nPa\nag\nge\ne \n \n1 \nIf necessary, click on Click here for Tips on \nSuccessful Searching to be routed to the \nSearch information and tips. \nThe user will be routed to \nthe search help information \ncontained in Appendix B. \nTo return to the Political \nOrganization Disclosure \npages, user may either click \non Return to Political \nOrganization Disclosure \nPage (to go to the Basic \nSearch page) or use their \nbrowser’s BACK button (to \nreturn to the page the user \nwas on before reviewing \narticle). \n2 \nClick on the SEARCH AGAIN button to be \nrouted back to the Basic, Advanced, or \nPopular Search page. \nThe user will be routed back \nto the search page for the \ntype of search they were \nperforming. \n \n27\n",
"7.0 \nData Download Page \n7.1.1 Purpose of the Data Download Page \nThe Data Download page allows a user to download the entire database of \nelectronically submitted Forms 8871 and Forms 8872 to their own computer. \n7.1.2 Data Download Page Display \n \n \n28\n",
"7.1.3 Procedure \nStep # \nStep Description \nNotes \nD\nDa\nat\nta\na \n D\nDo\now\nwn\nnl\nlo\noa\nad\nd \n P\nPa\nag\nge\ne \n \n1 \nClick on one of the following links to download \na zip file: \n\u0001\u0002\nDownload data layout file \n\u0001\u0002\nDownload form data file \n\u0001\u0002\nOrganization names A-G \n\u0001\u0002\nOrganization names H-M \n\u0001\u0002\nOrganization names N-R \n\u0001\u0002\nOrganization names S-Z \n \nThe data layout file gives a \nfull description and data \nlayout of the file of \nelectronically submitted \nforms that the user can \ndownload. \nIt is suggested that only \nusers with high-speed \ninternet connectivity select \nDownload form data file. \nThose without high-speed \naccess should choose from \nthe alphabetically divided \nlinks. \n2 \nAccess and open the zip file. \n \n \n29\n",
"8.0 \nExempt Organization Customer Account Services Page \n8.1.1 Purpose of the Exempt Organization Customer Account Services \nPage \nThe EO Customer Account Services page provides phone and address \ninformation for individuals to direct technical and procedural questions \nconcerning charities and other non-profit organizations. The page also provides \nusers with information on how to request a new password. \n8.1.2 Exempt Organization Customer Account Services Page Display \n \n \n \n30\n",
"8.1.3 Procedure \nStep # \nStep Description \nNotes \nC\nCo\non\nnt\nta\nac\nct\nt \n E\nEx\nxe\nem\nmp\npt\nt \n O\nOr\nrg\nga\nan\nni\niz\nza\nat\nti\nio\non\nn \n C\nCu\nus\nst\nto\nom\nme\ner\nr \n A\nAc\ncc\nco\nou\nun\nnt\nt \n S\nSe\ner\nrv\nvi\nic\nce\ne \n P\nPa\nag\nge\ne \n \n1 \nRead the information provided on the page and \ncontact the IRS by phone or by mail. \nThe page provides contact \ninformation for both general \nexempt organization \nquestions and for requesting \na new password for the \nPOFD website. \n \n \n31\n",
" \n9.0 \nAppendix A \nGlossary of Field Terms \nA \nAggregate Year-to-Date Contributions \nEnter the total amount of contributions accepted from the contributor during this \ncalendar year as of the end of this reporting period. \n \nC \nContact Person \nEnter the name and address of the person whom the public may contact for more \ninformation about the organization. \n \nCustodian of Records \nEnter the name and address of the person in possession of the organization’s \nbooks and records. \n \nD \nDate of Material Change \n\u0001\u0002 For an initial notice, the date of material change is not required unless the \norganization is filing its initial notice because it no longer qualifies for an \nexception to the Form 8871 filing requirements (such as reasonably \nanticipating it will always have annual gross receipts of less than $25,000). \nIn that case, enter the date the organization no longer qualified for the \nexception. \n\u0001\u0002 For an amended return, enter the date of the material change being \nreported. \n\u0001\u0002 For a final return, enter the date the organization terminated. \n \nE \nElection Authority Identification Number \nIf the organization has not been assigned any identification number by any \nelection authority, check the \"The organization has no EAIN\" checkbox. \nOtherwise, provide each identification number assigned and identify the state in \nwhich the election authority is located. For a federal identification number, enter \n\"Federal\" for the state. \n \n \n \n \n32\n",
"Election Year \nAn election year is any year in which a regularly scheduled general election for \nfederal office is held (i.e., any even-numbered year). \n \n \nEmployer Identification Number (EIN) \nEnter the correct EIN in the space provided. If the organization does not have an \nEIN, it must apply for one on Form SS-4, Application for Employer Identification \nNumber. For more information about obtaining an EIN, including how to apply \nonline, see Employer Id Numbers (EIN). \n \nWhen electronically filing an amended or final Form 8871 or a Form 8872, the \norganization's EIN will be entered by the application and may not be changed. \n \n \nExemption from Form 990 \nA political organization that is a caucus or association of state or local officials is \nexempt from filing Form 990. If you are claiming this exemption for the \norganization, you must check the “Yes” box. If not, check the “No” box. \n \nH \nHighly Compensated Employees \nHighly compensated employees are the five employees (other than officers and \ndirectors) who are expected to have the highest annual compensation over \n$50,000. Compensation includes both cash and non-cash amounts, whether paid \ncurrently or deferred. \n \nI \nInitial, Amended, or Final for Form 8871 \n\u0001\u0002 Check the ‘‘Initial” box if this is the first Form 8871 filed by the \norganization. \n\u0001\u0002 Check the ‘‘Amended” box if the organization is reporting a material \nchange to information provided on previously submitted Forms 8871 \n\u0001\u0002 Check the ‘‘Final” box if the organization is terminating. \n \nInitial, Amended, Address Change or Final for Form 8872 \n\u0001\u0002 Check the ‘‘Initial” box if this is the first Form 8872 filed by the organization \nfor this period. \n\u0001\u0002 Check the ‘‘Change of Address’’ box if the organization changed its \naddress since it last filed Form 8871, Form 8872, Form 990 (or 990-EZ), \nor Form 1120-POL. \n\u0001\u0002 Check the ‘‘Amended” box if the organization is filing this report to amend \na report it already filed. \n \n33\n",
"\u0001\u0002 Check the ‘‘Final” box if the organization will not be required to file Form \n8872 in the future. \n \nN \nName of Contributor’s Employer \nIf the contributor is an individual, enter the name of the organization or person by \nwhom the contributor is employed (and not the name of his or her supervisor). If \nthe individual is self-employed, enter ‘‘Self-employed.’’ If the contributor is not an \nindividual, enter “N/A”. \n \nName of Recipient’s Employer \nIf the recipient is an individual, enter the name of the organization or person by \nwhom the recipient is employed (and not the name of his or her supervisor). If the \nindividual is self-employed, enter ‘‘Self-employed.’’ If the contributor is not an \nindividual, enter “N/A”. \n \nNon-Disclosed Contributions \nAs the last entry on Schedule A, list the aggregate amount of contributions that \nare required to be reported on this schedule for which the organization does not \ndisclose all of the information required under § 527(j). Enter “Withheld” as the \ncontributor’s name. Enter the organization’s address, the date of the report, and \n“N/A” for occupation and employer. This amount is subject to the penalty for the \nfailure to provide all the information required. \n \nNon-Disclosed Expenditures \nAs the last entry on Schedule B, list the aggregate amount of expenditures that \nare required to be reported on this schedule for which the organization does not \ndisclose all of the information required under § 527(j). Enter “Withheld” as the \nrecipient’s name. Enter the organization’s address, the date of the report, and \n“N/A” for occupation and employer. This amount is subject to the penalty for the \nfailure to provide all the information required. \n \nNon-Election Year \nA non-election year is any odd numbered year (i.e., 2003). \n \nO \nOfficers, Directors and Highly Compensated Employees \nEnter the name, title, and address of all of the organization’s officers, members of \nthe board of directors, and highly compensated employees. \n \nHighly compensated employees are the five employees (other than officers and \ndirectors) who are expected to have the highest annual compensation over \n \n34\n",
"$50,000. Compensation includes both cash and non-cash amounts, whether paid \ncurrently or deferred. \n \nIf there is more than one individual required to be listed, use the form to enter \neach officer’s information, following each entry by clicking the “Add Officer” \nbutton until all names are entered, then click the “Proceed to Next Step” button. \n \nQ \nQualified State or Local Political Organizations \nQualified state or local political organizations (defined below) are exempt from \nfiling Form 8872. If you are claiming this exemption for the organization, you \nmust check the “Yes” box and enter the state where the organization files its \nreports. If not, check the “No” box. \n \nA qualified state or local political organization is a political organization that \nmeets the following requirements: \n\u0001\u0002 The organization’s exempt functions are solely for the purpose of \ninfluencing or attempting to influence the selection, nomination, election, \nor appointment of any individual to any state or local public office or office \nin a state or local political organization. \n\u0001\u0002 The organization is subject to state law that requires it to report \ninformation similar to that required on Form 8872. \n\u0001\u0002 The organization files the required reports with the state. \n\u0001\u0002 The state makes such reports public and the organization makes them \nopen to public inspection in the same manner that organizations must \nmake Form 8872 available for public inspection. \n\u0001\u0002 No federal candidate or office holder controls or materially participates in \nthe direction of the organization, solicits contributions to the organization, \nor directs any of the organization’s disbursements. \n \nFor additional information, see § 527(e)(5) and Revenue Ruling 2003-49, 2003-\n20 I.R.B. 903 (May 19, 2003). \n \nR \nRelated Entities \nList the name, relationship, and address of all related entities. An entity is a \nrelated entity if either 1 or 2 below applies: \n \n1. The organization and that entity have (a) significant common purposes \nand substantial common membership or (b) substantial common direction \nor control (either directly or indirectly). \n2. Either the organization or the entity owns (directly or through one or more \nentities) at least a 50% interest in the capital or profits of the other. For this \n \n35\n",
"purpose, all entities defined as related entities under 1 above must be \ntreated as a single entity. \n \nIf 1 applies, choose ‘‘connected’’ under relationship. If 2 applies, choose \n‘‘affiliated’’ under relationship. \n \nIf there is more than one related entity, use the form to enter each entity’s \ninformation, following each entry by clicking the “Add Entity” button until all \nrelated entities are entered, then click the “Proceed to Next Step” button. \n \nIf there are no related entities, check the No Related Entities box and use the \n“Proceed to Next Step” button. \n \nReport Period \nFor a Form 8872, enter the beginning and ending date for the period to which this \nreport relates. If the organization filed a prior report for this calendar year, the \nbeginning date must be the first day following the ending date shown on the prior \nreport. \n \nS \nSchedule A — Itemized Contributions \nThe organization must list on Schedule A each contributor from whom it accepted \ncontributions during the calendar year if: \n\u0001\u0002 The aggregate amount of the contributions accepted from that person \nduring the calendar year as of the end of this reporting period was at least \n$200 and \n\u0001\u0002 Any of those contributions were accepted during this reporting period. \n \nTreat contributions as accepted if the contributor has contracted or is otherwise \nobligated to make the contribution. \n \n\u0001\u0002 Name of Contributor’s Employer: If the contributor is an individual, enter \nthe name of the organization or person by whom the contributor is \nemployed (and not the name of his or her supervisor). If the individual is \nself-employed, enter ‘‘Self-employed.’’ If the contributor is not an \nindividual, enter “N/A”. \n\u0001\u0002 Contributor’s Occupation: If the contributor is an individual, enter the \nprincipal job title or position of that contributor. If the contributor is not an \nindividual, enter “N/A”. \n\u0001\u0002 Aggregate Year-to-Date Contributions: Enter the total amount of \ncontributions accepted from the contributor during this calendar year as of \nthe end of this reporting period. \n\u0001\u0002 Amount of Contribution: If a contributor made more than one \ncontribution in a reporting period, report each contribution separately by \n \n36\n",
"entering the amount of the contribution and then clicking on the “Add \nContribution” button. \n \nNon-Disclosed Amounts: As the last entry on Schedule A, list the \naggregate amount of contributions that are required to be reported on this \nschedule for which the organization does not disclose all of the information \nrequired under § 527(j). Enter “Withheld” as the contributor’s name. Enter the \norganization’s address, the date of the report, and “N/A” for occupation and \nemployer. This amount is subject to the penalty for the failure to provide all \nthe information required. \n \nEnter the above information for each contributor from whom the organization \naccepted contributions and click on the “Add Contribution” button. Once all \ncontributions have been added, click the “Proceed to next Step” button. \n \nSchedule B — Itemized Expenditures \nThe organization must list on Schedule B each recipient to whom it made \nexpenditures during the calendar year if: \n\u0001\u0002 The aggregate amount of expenditures made to that person during the \ncalendar year as of the end of this reporting period was at least $500 and \n\u0001\u0002 Any of those expenditures were made during this reporting period. \n \nTreat expenditures as made if the organization has contracted or is otherwise \nobligated to make the expenditure. \n \nDo not include any independent expenditures required to be reported to the \nFederal Election Commission. An independent expenditure means an \nexpenditure by a person for a communication expressly advocating the election \nor defeat of a clearly identified candidate for federal office that is not made with \nthe cooperation or prior consent of, in consultation with, or at the request or \nsuggestion of, a candidate for federal office or agent or authorized committee of \na candidate for federal office. \n \n\u0001\u0002 Name of Recipient’s Employer: If the recipient is an individual, enter the \nname of the organization or person by whom the recipient is employed \n(and not the name of his or her supervisor). If the individual is self-\nemployed, enter ‘‘Self-employed.’’ If the recipient is not an individual, enter \n“N/A”. \n\u0001\u0002 Recipient’s Occupation: If the recipient is an individual, enter the \nprincipal job title or position of that recipient. If the recipient is not an \nindividual, enter “N/A”. \n\u0001\u0002 Amount of Expenditure: Report each separate expenditure made to any \nperson during the calendar year that was not reported in a prior reporting \nperiod. \n \n37\n",
"\u0001\u0002 Purpose of Expenditure: Describe the purpose of each separate \nexpenditure. \n \nNon-Disclosed Amounts: As the last entry on Schedule B, list the \naggregate amount of expenditures that are required to be reported on this \nschedule for which the organization does not disclose all of the information \nrequired under § 527(j). Enter “Withheld” as the recipient’s name and as the \npurpose. Enter the organization’s address, the date of the report, and “N/A” \nfor occupation and employer. This amount is subject to the penalty for the \nfailure to provide all the information required. \n \nT \nType of Report \nCheck only one box. An organization may choose to file Form 8872 on a \nmonthly basis or on a quarterly/semi-annual basis, but it must file on the same \nbasis for the entire calendar year. \n\u0001\u0002 Quarterly/Semi-annual Report: For Quarterly reports (in \neven-numbered years), file the first report for the first quarter of the \ncalendar year in which the organization accepts a contribution or makes \nan expenditure. In addition, the organization may have to file a pre-\nelection report, a post-general election report, or both. For Semi-annual \nreports (in odd-numbered years), the organization must file a mid-year \nreport and a year-end report. Monthly Report: If the organization is filing \non a monthly basis, enter the month for which this report is being filed. \nFile the first report for the first month of the calendar year in which the \norganization accepts a contribution or makes expenditure. This report \nmust reflect all reportable contributions accepted and expenditures made \nduring the month for which the report is being filed. During a year in which \na regularly scheduled general election is held, do not check this box to \nreport October, November, or December activity. Instead, file a pre-\nelection report, post-general election report, and a year-end report. \n\u0001\u0002 Pre-election Report: For organizations that choose to file quarterly, this \nreport must be filed before any election for which the organization made a \ncontribution or expenditure with respect to a candidate for federal office. \nFor organizations that choose to file monthly, this report must be filed in \nlieu of the October monthly report in even-numbered years. This report \nmust reflect all reportable contributions accepted and expenditures made \nthrough the 20th day before the election. If the organization is filing a pre-\nelection report also indicate the type of election (primary, general, \nconvention, special, or run-off), the date of the election, and the state in \nwhich the election was held. \n \n38\n",
"\u0001\u0002 Post-general Election Report: This report must reflect all reportable \ncontributions accepted and expenditure made through the 20th day after \nthe general election. If the organization is filing a post-general election \nreport, indicate the date of the election and the state in which the election \nwas held. \n \nAn election year is any year in which a regularly scheduled general election for \nfederal office is held (i.e., any even-numbered year). A non-election year is \ntherefore any odd-numbered year. \n \n39\n",
" \n10.0 Appendix B \nGeneral Search Information and Tips \n \nGeneral Search Information and Tips \nIn both the basic and advanced search, the more information provided in the \nsearch query will produce more refined results because searches on the Political \nOrganization Disclosure site are “AND” queries. This means that there is an \nimplied AND between each term entered. For example, when conducting an \nadvanced search for an organization with an officer named “John Smith,” you will \nreturn more refined results if you type “John Smith” rather than only “John” or \n“Smith.” Conversely, using the previous search example, if you are uncertain of \nthe officer’s first name, entering only “Smith” will return all names containing \n“Smith,” thus allowing you to scan the results to find the target organization. \n \nNone of the search fields on the Political Organization Disclosure site are case \nsensitive. All words are understood as lower case (not capitalized) during \nsearching. Therefore, searching with the phrases “JOHN SMITH,” “John Smith,” \nor “john smith” will all produce the same results. All of these searches will return \nrecords containing “John Smith” regardless of the case in which it exists on the \nsite. \n \nWild Card Searching \nThe Political Organization Disclosure site allows “wild card” searches. To \nconduct a wild card search, use an asterisk (*) to truncate a word or phrase to \nthe portion you require in your results. The asterisk represents a wild card \nbecause it stands for ANY characters. There are three types of wild card \nsearches: Right Truncation, Left Truncation, and Middle Truncation. \n \nRight Truncation \nRight truncation occurs when you end a word or phrase with a wild card \ncharacter. It results in a search for words matching the characters before the \nasterisk, and ignoring all characters to the right. For example, a search \ncontaining the phrase \"Smith*\" may produce results containing “Smith,” \n“Smithson,” “Smith for President,” etc. \n \nLeft Truncation \nLeft truncation occurs when you begin a word or phrase with a wild card \ncharacter. It results in a search for words matching the characters after the \nasterisk, and ignoring all characters to the left. For example, a search containing \n \n40\n",
"the phrase \"*tion\" may produce results containing “organization,” “relation,” “gas \nstation,” etc. \n \nMiddle Truncation \nMiddle truncation occurs when you place a wild card character in the middle of a \nword or phrase. It results in a search for words matching the characters before \nand after the asterisk, and ignoring all characters in the middle. For example, a \nsearch containing the phrase \"org*tion\" may produce results containing \n“organization,” “organized nation,” etc. \nWhere in the search the asterisk or wild card is placed affects the search results. \nThe information entered in a field by a filer is treated as a single data “string.” \nThe Political Organization Disclosure site searches for exact words in the order \nyou enter them. The following examples illustrate various searches including \n“wild card” searches. Generally, a search with fewer words yields more results. \nName as entered \non Form 8872 \nSearch criteria \nFound \nwith \nSearch \nCriteria? \nY/N \nReason expected \nresult is not found \nJohn B Smith, MD \nSmith \nY \n \nJohn B Smith, MD \nJohn B Smith, MD \nY \n \nJohn B Smith, MD \nJohn B Smith \nY \n \nJohn B Smith, MD \nJohn B Smith * \nY \n \nJohn B Smith, MD \n*Smith \nN \nThe query is looking \nfor strings beginning \nwith ANYTHING and \nending with Smith. \nThis string ends with \nSmith, MD \nJohn B Smith, MD \nSmith * \nN \nThe query is looking \nfor strings beginning \nwith “Smith” and \nending with \nANYTHING. This \nstring begins with \n“John.” Searching \nwith *smith* or smith \nwould find John B \nSmith, MD \nJohn B Smith, MD \nJohn Smith \nN \nThe query is looking \n \n41\n",
"for the existence \n(anywhere in the \nfield) of the exact \nstring “John Smith”. \nThe actual data is \n“John B. Smith”. \nJohn B. Smith, MD \n* John B Smith \nN \nThe query is looking \nfor strings beginning \nwith ANYTHING, and \nending with “John B \nSmith”. This string \nends with John B \nSmith, MD”. \n \n \nExact and Partial String Searching \nThe Political Organization Disclosure site searches for exact words and phrases \nin the order you enter them, regardless of where they exist in the target string. \nFor example, searching on “John Smith” may produce results containing “John \nSmith,” “Elect John Smith,” “John Smith for President.” However, using “John \nSmith” as the query will not return “John A. Smith” or “John Locksmith” in the \nresults. \n \nExact Match Searching \nWhen you only want a specific phrase in your results, surrounding the word or \nphrase with quotation marks will restrict your results to exact matches. For \nexample, searching the organization name field with “John Smith for President” \n(as appears – surrounded by quotation marks) will produce only the single \norganization named John Smith for President. In this example, the search \nresults would not return “John Smithson for President,” “John Smith for President \n2004,” or “John Smith for Vice-President.” \n \nBasic Search Details \nThe Basic Search is an easy way to find all electronic submissions of Form 8871 \nand Form 8872 and paper submissions of Form 8871, Form 8872, and Form \n990. All paper and electronic filings contain searchable data for the \nOrganization’s Name field, Employer Identification Number (EIN) field, and the \ndate the form was originally posted to the site (Date Posted field). To conduct a \nbasic search, simply enter the terms into one or more of the fields and click the \n“Submit Basic Search” button. If you want to reset your search, click the “Reset \nSearch” button. \n \n \n42\n",
"Basic Search Results Explained \nUpon submitting a basic search, a results page will display a listing of the names \nand EINs for organizations that have filed forms meeting your search criteria. To \nview the actual forms, click the name of the desired organization. The resulting \npage will display, in detail, the organization’s latest information and a listing of its \nfilings that meet your search criteria. \n\u0001\u0002 To view an Adobe PDF version of a specific filing, click on the word \n”Paper” or “Electronic” in the Submission Type column next to the \nappropriate form. The Submission Type refers to how the filing was made \n(either electronically through the web site or by mailing a paper form). \n\u0001\u0002 To sort the results by a particular column, click on the column heading. \nClicking once will sort the list in ascending order, while clicking a second \ntime will sort the list in descending order. \n\u0001\u0002 The list of filings in your results will be limited to 10 per page. Use the \npage numbers or the “Next” and “Prev” links to view all of the results \npages. \n \nAdvanced Search Details \nThere are three types of Advanced Searches: the Advanced 8871 Search, the \nAdvanced 8872 Search, and the Combined 8871 and 8872 Search. Advanced \nsearches are limited to information available from electronically filed forms (not \nforms filed on paper). In all three advanced searches, you can search any or all \nfields contained on the electronically filed form (such as Name of Organization, \nEIN, Contact Name, Amount of Contribution, etc) for criteria that you specify. \nThe results will be limited by the date the information was made available, as the \nlegal requirements and the reporting methods (paper or electronic filing) \nchanged. To help you search, the advanced search pages indicate which \ninformation is available from which dates. Therefore, if you search fields across \nmultiple date ranges, your search results will be limited to the most recent date \nrange. \n \nAdvanced 8871 Search Details \nThe Advanced 8871 Search can find all electronic submissions of Form 8871. \nThe Advanced 8871 Search allows the use of ANY or ALL Form 8871 fields in \nyour query. \n \nThere are two steps to an Advanced 8871 search. First, select the field(s) that \nyou want to include in your search by clicking the checkbox next to the \nappropriate field. Once you have chosen your desired field(s), click the “Next \nStep” button, which produces a search form page. Second, use the search form \npage to enter your criteria into the chosen fields and click the “Submit Advanced \n \n43\n",
"Search” button to obtain your results. If you want to reset your search, click the \n“Reset Search” button. \n \nIMPORTANT: Notice that the fields you choose for your search are listed by the \ndate information is available. If you search fields across multiple date ranges \nyour search results will be limited to the most recent date range. For example, a \nsearch for Date Established and Name of Organization will only return forms \nsubmitted since December 2002. \n \nAdvanced 8872 Search Details \nThe Advanced 8872 Search can find all electronic submissions of Form 8872. \nThe Advanced 8872 Search allows the use of ANY or ALL Form 8872 fields in \nyour query. \n \nThere are two steps to an Advanced 8872. First, select the field(s) that you want \nto include in your search by clicking the checkbox next to the appropriate field. \nOnce you have chosen your desired field(s), click the “Next Step” button, which \nproduces a search form page. Second, use the search form page to enter your \ncriteria into the chosen fields and click the “Submit Advanced Search” button to \nobtain your results. If you want to reset your search, click the “Reset Search” \nbutton. \n \nIMPORTANT: Notice that the fields you choose for your search are listed by the \ndate information is available. If you search fields across multiple date ranges \nyour search results will be limited to the most recent date range. For example, a \nsearch for Date of Contribution and Name of Organization will only return forms \nsubmitted since December 2002. \n \nCombined 8871 and 8872 Details \nThe Combined 8871 and 8872 Search can find all electronic submissions of \nForms 8871 and Forms 8872. This combined search allows the use of ANY or \nALL fields that are common between Form 8871 and Form 8872 in your query. \n \nThere are two steps to a Combined 8871 and 8872 search. First, select the \nfield(s) that you want to include in your search by clicking the checkbox next to \nthe appropriate field. Once you have chosen your desired field(s), click the “Next \nStep” button, which produces a search form page. Second, use the search form \npage to enter your criteria into the chosen fields and click the “Submit Advanced \nSearch” button to obtain your results. If you want to reset your search, click the \n“Reset Search” button. \n \n \n44\n",
"IMPORTANT: Notice that the fields you choose for your search are listed by the \ndate information is available. If you search fields across multiple date ranges \nyour search results will be limited to the most recent date range. For example, a \nsearch for Date Established and Name of Organization will only return Forms \n8871 submitted since December 2002 and Forms 8872 since November 2000. \n \n \nAdvanced Search Results Explained \nUpon submitting an advanced search, a results page will display a listing of all \nfilings that meet your search criteria. \n\u0001\u0002 To view an Adobe PDF version of a specific filing, click on the word \n“Electronic” in the Submission Type column next to the appropriate form. \nAll advanced search results will be electronic filings. Paper filings can be \nfound with the Basic Search. \n\u0001\u0002 To sort the results by a particular column, click on the column heading. \nClicking once will sort the list in ascending order, while clicking a second \ntime will sort the list in descending order. \n\u0001\u0002 The list of filings in your results will be limited to 10 per page. Use the \npage numbers or the “Next” and “Prev” links to view all of the results \npages. \n \nPopular Search Details \nThe Popular Search is an easy way to search without having to choose or submit \nnumerous criteria. To conduct a popular search, select ONLY ONE of the \navailable pre-defined searches and click the “Submit Popular Search” button. \n \nThe following are Popular Search options from which you may choose: \n \n\u0001\u0002 All organizations with any… \no Form posted on the previous day \no Form 8871 posted on the previous day \no Form 8872 posted on the previous day \no Form 990 posted on the previous day \no Form posted during the previous month \no Form 8871 posted during the previous month \no Form 8872 posted during the previous month \no Form 990 posted during the previous month \no Form posted during the current year \no Form 8871 posted during the current year \no Form 8872 posted during the current year \no Form 990 posted during the current year \n \n \n45\n",
" \n46\nIn addition, the following five Popular Search options allow you to refine your \nresults by entering a dollar amount in the box provided and selecting the time \nperiod to which your search should apply. \n \n\u0001\u0002 Any Form 8872 with total contributions in excess of any dollar amount you \nprovide (during the current month, previous month, or current year) \n\u0001\u0002 Any Form 8872 with total expenditure in excess of any dollar amount you \nprovide (during the current month, previous month, or current year) \n\u0001\u0002 Any person making a contribution in excess of any dollar amount you provide \n(during the current month, previous month, or current year) \n\u0001\u0002 Any person with aggregate contributions in excess of any dollar amount you \nprovide (during the current month, previous month, or current year) \n\u0001\u0002 Any person receiving a payment in excess of any dollar amount you provide \n(during the current month, previous month, or current year) \n \n"
] |
f13748.pdf
|
1005 Form 13748 (PDF)
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https://www.irs.gov/pub/irs-pdf/f13748.pdf
|
[
"Form 13748 (10-2005)\nCatalog Number 47482W\nDepartment of the Treasury - Internal Revenue Service\npublish.no.irs.gov\nInternal Revenue Service\nWorkshops/Seminars Registration\nPlease complete a separate form for each participant.\nWorkshop/Seminar(s) Planning to Attend\nAttendee Information\nWould you like a certificate for CPE credits? Yes No\nComments\n*Important Note: Your e-mail address may be used to send important information regarding the seminars or workshops,\nsuch as confirmation of registration, directions, change in location, payment information, special accommodations, or\nother pertinent information.\nFor further information or questions, please contact the Registration Point of Contact. Thank you.\nProfessional Education Credits (If available)\nWorkshop/Seminar\nDate(s)\n Time(s)\n City\n State\nName\nAgency/Company Name\nMailing Address\nCity\n State\n Zip Code\nTelephone Number\n Fax Number\n*Email Address (required)\n"
] |
f5213.pdf
|
0206 Form 5213 (PDF)
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https://www.irs.gov/pub/irs-pdf/f5213.pdf
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[
"Election To Postpone Determination\nas To Whether the Presumption Applies That an\nActivity Is Engaged in for Profit\n5213\nForm\nOMB No. 1545-0195\n(Rev. February 2006)\nDepartment of the Treasury\nInternal Revenue Service\n\u0002 To be filed by individuals, estates, trusts, partnerships, and S corporations.\nName(s) as shown on tax return\nIdentifying number as shown on tax return\nAddress (number and street, apt. no., rural route) (or P.O. box number if mail is not delivered to street address)\nCity, town or post office, state, and ZIP code\nThe taxpayer named above elects to postpone a determination as to whether the presumption applies that the activity described\nbelow is engaged in for profit. The determination is postponed until the close of:\n●The 6th tax year, for an activity that consists mainly of breeding, training, showing, or racing horses or\n●The 4th tax year for any other activity,\nafter the tax year in which the taxpayer first engaged in the activity.\n1\nType of taxpayer engaged in the activity (check the box that applies):\nEstate or trust\nS corporation\nPartnership\nIndividual\n2b\nFirst tax year you engaged in activity described in 2a\n2a\nDescription of activity for which you elect to postpone a determination\nUnder penalties of perjury, I declare that I have examined this election, including accompanying schedules, and to the best of my knowledge and belief, it is true,\ncorrect, and complete.\n(Date)\n(Signature of taxpayer or fiduciary)\n(Date)\n(Signature of taxpayer’s spouse, if joint return was filed)\n(Date)\n(Signature of general partner authorized to sign partnership return)\n(Date)\n(Signature and title of officer, if an S corporation)\nForm 5213 (Rev. 2-2006)\nFor Privacy Act and Paperwork Reduction Act Notice, see instructions on back.\nCat. No. 42361U\n",
"Form 5213 (Rev. 2-2006)\nPage 2\nYou may not use this form if you have been\nengaged in:\nGeneral Instructions\n●Breeding, training, showing, or racing\nhorses for more than 7 years or\n●Any other activity for more than 5 years.\nAutomatic Extension of Period of\nLimitations\nGenerally, filing this form automatically\nextends the period of limitations for assessing\nany income tax deficiency specifically\nattributable to the activity during any year in\nthe presumption period. The extension also\napplies to partners or shareholders in the\nactivity.\nThe time needed to complete and file this\nform will vary depending on individual\ncircumstances. The estimated burden for\nindividual taxpayers filing this form is\napproved under OMB control number\n1545-0074 and is included in the estimates\nshown in the instructions for their individual\nincome tax return. The estimated burden for\nall other taxpayers who file this form is shown\nbelow.\nRecordkeeping\n7 min.\nThe period is extended until 2 years after\nthe due date for filing the return (determined\nwithout extensions) for the last tax year in the\npresumption period. For example, for an\nactivity subject to a 5-year presumption\nperiod that began in 2003 and ends in 2007,\nthe period of limitations automatically extends\nto April 15, 2010, for all tax years in the\npresumption period that would otherwise\nexpire before that date. Periods of limitations\nfor tax years in the 5-year period expiring\nafter April 15, 2010, would remain open until\ntheir normal expiration date. However, early\ntermination of the presumption period does\nnot terminate the automatic extension of the\nperiod of limitations.\nLearning about the\nlaw or the form\n10 min.\nJoint Returns\nPreparing the form\n10 min.\nIf you and your spouse filed a joint return,\nboth of you must elect to postpone the\ndetermination even if only one of you is\nengaged in the activity.\nCopying, assembling, and\nsending the form to the IRS\n20 min.\nIf you have comments concerning the\naccuracy of these time estimates or\nsuggestions for making this form simpler, we\nwould be happy to hear from you. See the\ninstructions for the tax return with which this\nform is filed.\nHow Many Forms To File\nGenerally, if you want a postponement for\nmore than one activity, you must file a\nseparate Form 5213 for each activity.\nHowever, you may file one form for more than\none activity if all of the activities have the\nsame presumption period. Be sure to\ndescribe each activity in detail and list the\nfirst tax year in which you were engaged in\nthe activities.\nThe automatic extension applies only to\nthose deductions attributable to the activity\nand to any deductions (such as medical\nexpenses or charitable contribution\ndeductions) that are affected by changes\nmade to adjusted gross income.\nPurpose of Form\nUse Form 5213 to elect to postpone an IRS\ndetermination as to whether the presumption\napplies that an activity is engaged in for\nprofit.\nThe automatic extension does not affect\ngeneral waivers of the statute of limitations\nthat may be executed.\nGeneral Information\nGenerally, if you are an individual, estate,\ntrust, partnership, or S corporation in an\nactivity not engaged in for profit, some of\nyour deductions may not be allowed.\nHowever, an activity is presumed to be\nengaged in for profit (and, therefore,\ndeductions are not limited) if the gross\nincome exceeds the deductions:\nGenerally, in determining whether you are\nengaged in more than one activity, you must\nconsider all of the following:\nSpecific Instructions\nName and Identifying Number as\nShown on Tax Return\n●The similarity of the activities,\n●The business purpose that is (or might be)\nserved by carrying on the activities separately\nor together in a trade or business or\ninvestment setting, and\nEnter your name(s) and identifying number as\nshown on your tax return for the first tax year\n●The organizational and economic\ninterrelationship of the activities.\n●From an activity that consists mainly of\nbreeding, training, showing, or racing horses\nfor each of 2 or more of the tax years in the\nperiod of 7 consecutive tax years ending with\nthe tax year in question or\nWhen To File\nFile this form within 3 years after the due date\nof your return (determined without extensions)\nfor the first tax year in which you engaged in\nthe activity. However, if you received a written\nnotice that the IRS proposes to disallow\ndeductions attributable to an activity not\nengaged in for profit (under Internal Revenue\nCode section 183) and you want a\npostponement of the determination, you must\nfile this form within 60 days after receiving the\nnotice. This 60-day period does not extend\nthe 3-year period referred to above.\nIf you and your spouse filed a joint return,\nenter both your name and your spouse’s name\nas they were shown on your tax return. Enter\nthe SSN that was shown first on your return as\nyour identifying number.\n●From any other activity for each of 3 or\nmore of the tax years in the period of 5\nconsecutive tax years ending with the tax\nyear in question.\nWho Should File\nIndividuals, estates, trusts, partnerships\n(including limited liability companies or other\nentities that are treated as partnerships for\nFederal tax purposes), and S corporations\nshould use this form if they want to postpone\nan IRS determination as to whether the\npresumption applies that they are engaged in\nan activity for profit. An election made by a\npartnership or an S corporation is binding on\nall persons who were partners or\nshareholders at any time during the\npresumption period.\nSignature and Date\nWhere To File\nBe sure to sign and date the form on the\nappropriate line or lines. Keep a copy for your\nrecords.\nFile this form with the Internal Revenue\nService Center where you are required to file\nyour return. Do not send it in with any other\nreturn because that will delay processing the\nelection to postpone. However, if the IRS\nnotifies you about proposing to disallow\ndeductions for an activity not engaged in for\nprofit, file the form with the IRS office that\nsent you the notification.\nIf you elect a postponement and file this\nform on time, the IRS will generally postpone\nthe determination until after the end of the 4th\nconsecutive tax year (6th tax year for an\nactivity that consists mainly of breeding,\ntraining, showing, or racing horses) after the\ntax year in which you first engaged in the\nactivity. This period of 5 (or 7) tax years is\ncalled the “presumption period.” The election\nto postpone covers the entire presumption\nperiod.\nYou are not required to provide the\ninformation requested on a form that is\nsubject to the Paperwork Reduction Act\nunless the form displays a valid OMB control\nnumber. Books or records relating to a form\nor its instructions must be retained as long as\ntheir contents may become material in the\nadministration of any Internal Revenue law.\nGenerally, tax returns and return information\nare confidential, as required by Code section\n6103.\nPrivacy Act and Paperwork Reduction Act\nNotice. We ask for the information on this\nform to carry out the Internal Revenue laws of\nthe United States. We need this information\nto determine your eligibility for making the\nelection to postpone determination as to\nwhether the presumption applies that an\nactivity is engaged in for profit. If you make\nthis election, you are required by Internal\nRevenue Code section 183 to provide the\ninformation requested on this form. Under\nsection 6109, you must disclose your SSN,\nindividual taxpayer identification number\n(ITIN), or EIN. Routine uses of this information\ninclude giving it to the Department of Justice\nfor civil and criminal litigation, and to cities,\nstates, and the District of Columbia for use in\nadministering their tax laws. We may also\ndisclose this information to other countries\nunder a tax treaty, to federal and state\nagencies to enforce federal nontax criminal\nlaws, or to federal law enforcement and\nintelligence agencies to combat terrorism. If\nyou fail to provide this information in a timely\nmanner, or provide incomplete or false\ninformation, you may be liable for interest and\npenalties.\nFor information on the limits on deductions\nin not-for-profit activities, see Pub. 535,\nBusiness Expenses.\nin which you engaged in the activity. If you\nare an individual, your identifying number is\nyour social security number (SSN). If you are\nother than an individual, your identifying\nnumber is your employer identification\nnumber (EIN).\n"
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fw8ce.pdf
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1109 Form W-8CE (PDF)
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https://www.irs.gov/pub/irs-pdf/fw8ce.pdf
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[
" \nFormW-8CE\nNotice of Expatriation and Waiver of Treaty Benefits\nDepartment of the Treasury\nInternal Revenue Service\nName of owner\nCity, town or post office, state, and ZIP code. If you have a foreign address, enter city, province or state, postal code, and country.\nCity, province or state, postal code, and country\nCurrent mailing address, if different from permanent address. Include apt. or suite no., or P.O. box if mail is not delivered to street address.\nPlease print or type\nUnder penalties of perjury, I certify that I am a covered expatriate (as defined in the instructions below). Furthermore, I authorize\nthis form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial\nowner or any withholding agent that can disburse or make payments of the income of which I am the beneficial owner.\nForm W-8CE (11-2009)\nPermanent address\nCat. No. 51945M\nName of payer\n\u0002\nEligible Deferred Compensation Item. Checking this box notifies the payer that you are\nirrevocably waiving any right to claim any reduction in withholding for such eligible deferred\ncompensation item under any treaty with the United States (see instructions)\nIneligible Deferred Compensation Item\nSpecified Tax Deferred Account\nNongrantor Trust. Checking this box notifies the payer that you will be treated as having waived any\nright to claim any reduction in withholding on any distribution from this trust under any treaty with the\nUnited States (see instructions)\nSignature\nDate\nGeneral Instructions\nUse Form W-8CE to notify the payer that\nyou are a covered expatriate individual\nsubject to special tax rules.\nPurpose\nCovered Expatriate\nYou are a covered expatriate if you are an\nexpatriate to whom any of the following\napplied on your expatriation date.\n1) Your average annual net income tax for\nthe 5-year period ending the year before\nyour expatriation date is more than\n$145,000 (for 2009 and 2010). This amount\nis indexed for inflation. For years after 2010,\nsee the Instructions for Form 8854 for the\nadjusted amount.\n2) Your net worth is $2 million or more.\n3) You have not certified under penalties\nof perjury that you met all federal tax\nExceptions. Statements (1) and (2) above\ndo not apply if:\n●You relinquished U.S. citizenship before\nthe age of 181⁄2 and were a U.S. resident\nfor not more than 10 tax years before your\nexpatriation date.\nLong-Term Resident. For expatriation\npurposes, a long-term resident is any\nindividual who was a lawful permanent\nresident of the United States in at least 8\nout of the last 15 tax years ending with the\ntax year of expatriation.\nExpatriation date. Your expatriation date is\nthe date you relinquished U.S. citizenship or\nthe date on which you ceased to be a lawful\npermanent U.S. resident.\nCovered expatriates are required to give\nForm W-8CE to the payer if they had any of\nthe items identified in Boxes 1 through 4 on\nthe day before their expatriation date. In\naddition, all expatriates must file Form 8854\nwith the Internal Revenue Service.\nWho Must File\nU.S. taxpayer identification number\n1.\n2.\n3.\n4.\nAccount Number\n(or other identifying information)\n●You became a U.S. citizen and a citizen\nof another country at birth and, as of your\nexpatriation date, continue to be a citizen\nof, and taxed as a resident of, such other\ncountry, and you were a U.S. resident for\nnot more than 10 tax years during the \n15-year period ending with the tax year in\nwhich you expatriated, or\nExpatriate. An expatriate is a U.S. citizen\nwho relinquished citizenship or a long-term\nresident who ceased to be a lawful\npermanent resident.\n\u0002 Give this form to the payer. Do not send to the IRS.\nChecking this box notifies the payer that you are electing to be treated as having received the value of your interest in the trust on\nthe day before your expatriation date and that you will be subject to withholding under section 877A until the payer receives (a) a\ncopy of the letter ruling issued by the IRS stating the value of your interest in the trust and (b) your certification that you have paid\nany tax due on the receipt of the value of your interest in the trust (see instructions).\n(November 2009)\nExpatriation date\nOMB No. 1545-2138\nFor the payer above, check the box below if you had any of the following items on the day\nbefore your expatriation date (see instructions).\nobligations for the preceding 5 years or\nhave not submitted evidence of such\ncompliance.\nFor Paperwork Reduction Act Notice, see page 2.\nDeferred compensation items. Deferred\ncompensation items include any interest in\na plan or arrangement described in section\n219(g)(5), any interest in a foreign pension\nplan or similar retirement arrangement\n\u0002 Section references are to the Internal Revenue Code.\n",
"Form W-8CE (11-2009)\nPage 2\nWhen To File\nFile Form W-8CE on the earlier of (a) the\nday before the first distribution on or after\nthe expatriation date or (b) thirty (30) days\nafter the expatriation date for each\nspecified tax deferred account, item of\ndeferred compensation, or interest in a\nnongrantor trust.\nSpecified tax deferred account (Box 3).\nSpecified tax deferred accounts include\nindividual retirement plans (as defined in\nsection 7701(a)(37)) other than\narrangements described in subsection (k)\nor (p) of section 408, qualified tuition\nprograms (as defined in section 529),\nCoverdell education savings accounts (as\ndefined in section 530), health savings\naccounts (as defined in section 223), and\nArcher MSAs (as defined in section 220).\nCheck Box 3 if you have a specified tax\ndeferred account. Checking this box\nprovides notice to the payer that you are a\ncovered expatriate who is to be treated as\nreceiving a distribution of your entire\ninterest in the account on the day before\nyour expatriation date.\nCheck Box 4 if you were the beneficiary\nof a nongrantor trust on the day before\nyour expatriation date. Checking this box\nprovides notice to the trustee that you are\na covered expatriate who, unless the box\nbelow this line is checked, is deemed to\nhave waived any right to claim any\nreduction in withholding on any distribution\nfrom this trust under any treaty with the\nUnited States.\nGive Form W-8CE to each payer of the\nincome described above. Keep a copy for\nyour own records.\n2. You notify the payer of your status as a\ncovered expatriate.\n3. You make an irrevocable waiver on\nForm 8854 of any right to claim any\nreduction of withholding on this item under\nany treaty with the United States.\nCheck Box 1 if you have an eligible\ndeferred compensation item. Checking this\nbox provides notice to the payer that you\nare a covered expatriate who is waiving\nbenefits under any treaty with the United\nStates for the eligible deferred\ncompensation item.\nIneligible deferred compensation item\n(Box 2). A deferred compensation item is an\nineligible deferred compensation item if the\nthree conditions listed above are not met.\nCheck Box 2 if you have an ineligible\ndeferred compensation item. Checking this\nbox provides notice to the payer that you\nare a covered expatriate who is to be\ntreated as receiving an amount equal to\nthe present value of your accrued benefit\non the day before your expatriation date.\nWhere To File\nAs a result of receiving notification of\nexpatriation on Form W-8CE, you may\nhave a requirement to withhold tax under\nsection 877A or to report information to the\nIRS.\nElection to be treated as receiving\nvalue of interest in the trust. You can\nelect to pay tax currently on the value of\nyour interest in the trust if you first obtain a\nletter ruling from the IRS stating the value\nof your interest in the trust as of the day\nbefore your expatriation date. Make the\nelection on Form 8854. Attach the\nvaluation letter ruling to Form 8854 and file\nForm 8854 with your Form 1040 or Form\n1040NR. An election is not valid unless\nyour income tax return is filed by the due\ndate plus extensions.\nInstructions for Payer\nIneligible deferred compensation. You\nmust advise the covered expatriate within\n60 days of receipt of this form of the\npresent value of the individual’s accrued\nbenefit in the deferred compensation item\non the day before the expatriation date.\nSpecified tax deferred account. You\nmust advise the covered expatriate within\n60 days of receipt of this form of the\nindividual’s entire interest in the account\non the day before the expatriation date.\nEligible deferred compensation item\n(Box 1). A deferred compensation item is an\neligible deferred compensation item if the\nfollowing three conditions are met.\n1. The payer is either a U.S. person or a\nforeign person electing to be treated as a\nU.S. person under an agreement with the\nIRS. (Separate guidance will be issued\nproviding procedures to make this election.)\nor program, any item of deferred\ncompensation, and any property, or right to\nproperty, that the individual is entitled to\nreceive in connection with the performance\nof services to the extent not previously\ntaken into account under section 83 or in\naccordance with section 83.\nEligible deferred compensation. You\nmust withhold 30% on any taxable\npayment to the covered expatriate.\n●A copy of the trust deed document.\n●A list of assets held by the trust on the\nday before the expatriation date and\nthe values of such assets.\n●Relevant information about the\ninterests of the other beneficiaries.\n●Any other relevant information.\nIf you do not provide such documents\nand information to the covered expatriate,\nthen the election is not valid and you must\nwithhold 30% on any taxable distributions\nfrom the trust.\nIf the covered expatriate makes the\nelection, you must withhold 30% on any\ntaxable distribution from the trust until you\nreceive (a) a copy of the valuation letter\nruling issued by the IRS and (b) the\ncovered expatriate’s certification under\npenalties of perjury that he has paid any\ntax due on the value of the trust that he is\ntreated as receiving.\nPaperwork Reduction Act Notice. We ask\nfor the information on this form to carry out\nthe Internal Revenue laws of the United\nStates. You are required to provide the\ninformation. We need it to ensure that you\nare complying with these laws and to allow\nus to figure and collect the right amount of\ntax.\nThe time needed to complete and file this\nform will vary depending on individual\ncircumstances. The estimated average time\nis: Recordkeeping, 3 hr., 35 min.; Learning\nabout the law or the form, 1 hr., 00 min.;\nPreparing and sending the form, 1 hr., 6\nmin.\nIf you have comments concerning the\naccuracy of these time estimates or\nsuggestions for making this form simpler,\nwe would be happy to hear from you. You\ncan email us at *[email protected]. (The\nasterisk must be included in the address.)\nEnter “Forms Comment” on the subject\nline. Or you can write to Internal Revenue\nService, Tax Products Coordinating\nCommittee, SE:W:CAR:MP:T:T:SP, 1111\nConstitution Ave. NW, IR-6526,\nWashington, DC 20224. Do not send Form\nW-8CE to this address. Instead, give it to\nthe payer.\nNongrantor trust (Box 4). A nongrantor\ntrust is the portion of any trust (U.S. or\nforeign) that you are not considered\n(immediately before your expatriation date)\nto own under the grantor trust rules (see\nsections 671 through 679). The withholding\nrules of section 877A apply to a nongrantor\ntrust only if you were a beneficiary on the\nday before your expatriation date.\n●Dates of birth of all persons who\nconstitute measuring lives for any\ndistributions.\n●Policies used by trustees in making\ndiscretionary distributions (if any) that\nmay constitute an ascertainable\nstandard.\nNongrantor trust. If the covered expatriate\nelects to be treated as receiving the value\nof his interest in the nongrantor trust on\nthe day before his expatriation date, you\nmust provide the covered expatriate within\n60 days of receipt of this form with the\ninformation needed to calculate the value\nof his interest in the trust as of the day\nbefore the expatriation date. This\ninformation includes the following.\n"
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f4361.pdf
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0111 Form 4361 (PDF)
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https://www.irs.gov/pub/irs-pdf/f4361.pdf
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[
"Form 4361\n(Rev. January 2011)\nDepartment of the Treasury \nInternal Revenue Service \nApplication for Exemption From Self-Employment Tax \nfor Use by Ministers, Members of Religious Orders \nand Christian Science Practitioners\nOMB No. 1545-0074\nFile Original \nand Two Copies \nFile original and two copies and attach supporting documents. This exemption is granted only if the IRS returns a copy to you marked “approved.” \nPlease type or print \n1 Name of taxpayer applying for exemption (as shown on Form 1040)\nSocial security number\nNumber and street (including apt. no.)\nTelephone number (optional)\nCity or town, state, and ZIP code\n2 Check one box: \nChristian Science practitioner \nOrdained minister, priest, rabbi \nMember of religious order not under a vow of poverty \nCommissioned or licensed minister (see line 6) \n3 Date ordained, licensed, etc. \n (Attach supporting document. \n See instructions.)\n4 Legal name of ordaining, licensing, or commissioning body or religious order\nNumber, street, and room or suite no.\nEmployer identification number\nCity or town, state, and ZIP code\n5 Enter the first 2 years after the date shown on line 3 that you had net self-employment earnings of $400 or \nmore, any of which came from services as a minister, priest, rabbi, etc.; member of a religious order; or \nChristian Science practitioner \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n6 If you apply for the exemption as a licensed or commissioned minister and your denomination also ordains ministers, please indicate how your \necclesiastical powers differ from those of an ordained minister of your denomination. Attach a copy of your denomination’s bylaws relating to the \npowers of ordained, commissioned, and licensed ministers. \n7 I certify that I am conscientiously opposed to, or because of my religious principles I am opposed to, the acceptance (for services I perform as a \nminister, member of a religious order not under a vow of poverty, or Christian Science practitioner) of any public insurance that makes payments in \nthe event of death, disability, old age, or retirement; or that makes payments toward the cost of, or provides services for, medical care. (Public \ninsurance includes insurance systems established by the Social Security Act.) \n I certify that as a duly ordained, commissioned, or licensed minister of a church or a member of a religious order not under a vow of poverty, I have \ninformed the ordaining, commissioning, or licensing body of my church or order that I am conscientiously opposed to, or because of religious \nprinciples I am opposed to, the acceptance (for services I perform as a minister or as a member of a religious order) of any public insurance that \nmakes payments in the event of death, disability, old age, or retirement; or that makes payments toward the cost of, or provides services for, \nmedical care, including the benefits of any insurance system established by the Social Security Act. \n I certify that I have never filed Form 2031 to revoke a previous exemption from social security coverage on earnings as a minister, member of a \nreligious order not under a vow of poverty, or Christian Science practitioner. \n I request to be exempted from paying self-employment tax on my earnings from services as a minister, member of a religious order not under a \nvow of poverty, or Christian Science practitioner, under section 1402(e) of the Internal Revenue Code. I understand that the exemption, if granted, \nwill apply only to these earnings. Under penalties of perjury, I declare that I have examined this application and to the best of my knowledge and \nbelief, it is true and correct. \nSignature ▶\nDate ▶\nCaution: Form 4361 is not proof of the right to an exemption from federal income tax withholding or social security tax, the right to a parsonage \nallowance exclusion (section 107 of the Internal Revenue Code), assignment by your religious superiors to a particular job, or the exemption or church \nstatus of the ordaining, licensing, or commissioning body, or religious order. \nFor Internal Revenue Service Use \nApproved for exemption from self-employment tax on ministerial earnings \nDisapproved for exemption from self-employment tax on ministerial earnings \nBy \n(Director’s signature) \n(Date) \nGeneral Instructions \nSection references are to the Internal Revenue \nCode unless otherwise noted. \nPurpose of form. File Form 4361 to apply for an \nexemption from self-employment tax if you have \nministerial earnings (defined later) and are: \n• An ordained, commissioned, or licensed \nminister of a church; \n• A member of a religious order who has not \ntaken a vow of poverty; or\n• A Christian Science practitioner.\nNote. If you are a commissioned or licensed \nminister of a religious denomination or church \nthat ordains its ministers, you may be treated in \nthe same manner as an ordained minister if you \nperform substantially all the religious functions \nwithin the scope of the tenets and practices of \nyour religious denomination or church.\nThis application must be based on your \nreligious or conscientious opposition to the \nacceptance (for services performed as a \nminister, member of a religious order not under a \nvow of poverty, or Christian Science practitioner) \nof any public insurance that makes payments for \ndeath, disability, old age, or retirement; or that \nmakes payments for the cost of, or provides \nservices for, medical care, including any \ninsurance benefits established by the Social \nSecurity Act. \nIf you are a duly ordained, commissioned, or \nlicensed minister of a church or a member of a \nreligious order not under a vow of poverty, prior \nto filing this form you must inform the ordaining, \ncommissioning, or licensing body of your church \nor order that, on religious or conscientious \ngrounds, you are opposed to the acceptance of \npublic insurance benefits based on ministerial \nservice. \nCat. No. 41586H \nForm 4361 (Rev. 1-2011) \nFor Privacy Act and Paperwork Reduction Act Notice, see page 2 \n",
"Form 4361 (Rev. 1-2011) \nPage 2 \nMinisterial service, in general, is the service \nyou perform in the exercise of your ministry, in \nthe exercise of the duties required by your \nreligious order, or in the exercise of your \nprofession as a Christian Science pracitioner. \nMinisterial earnings are the self-employment \nearnings that result from such service. See Pub. \n517 for details.\nDo not file Form 4361 if: \n• You ever filed Form 2031, Revocation of \nExemption From Self-Employment Tax for Use \nby Ministers, Members of Religious Orders, and \nChristian Science Practitioners; or \n• You belong to a religious order and took a vow \nof poverty. You are automatically exempt from \nself-employment tax on earnings for services you \nperform for your church or its agencies. No tax \nexemption applies to earnings for services you \nperform for any other organization. \nAdditional information. See Pub. 517, Social \nSecurity and Other Information for Members of \nthe Clergy and Religious Workers. \nWhen to file. File Form 4361 by the due date, \nincluding extensions, of your tax return for the \nsecond tax year in which you had at least $400 \nof net earnings from self-employment, any of \nwhich came from ministerial services. \nEffective date of exemption. An exemption \nfrom self-employment tax is effective for all tax \nyears ending after 1967 in which you have net \nself-employment earnings of $400 or more if you \nreceive any of it from ministerial services. For \nexample, if you had qualified net earnings of \n$400 or more in 2008 and not again until 2010, a \nvalid Form 4361 filed by April 15, 2011, would \napply to 2008 and all later years. See Pub. 517 to \nfind out if you are entitled to a refund of self-\nemployment tax paid in earlier years. \nWhere to file. Mail the original and two copies of \nthis form to: Department of the Treasury, Internal \nRevenue Service Center, Philadelphia, PA \n19255-0733. \nApproval of application. Before your application \ncan be approved, the IRS must verify that you \nare aware of the grounds for exemption and that \nyou want the exemption on that basis. When \nyour completed Form 4361 is received, the IRS \nwill mail you a statement that describes the \ngrounds for receiving an exemption under \nsection 1402(e). You must certify that you have \nread the statement and seek exemption on the \ngrounds listed on the statement. The certification \nmust be made by signing a copy of the \nstatement under penalties of perjury and mailing \nit to the IRS not later than 90 days after the date \nthe statement was mailed to you. If it is not \nmailed by that time, your exemption will not be \neffective until the date the signed copy is \nreceived by the IRS. \nIf your application is approved, a copy of \nForm 4361 will be returned to you marked \n“approved.” Keep this copy of Form 4361 for \nyour permanent records. Once the exemption is \napproved, you cannot revoke it. \nExempt earnings. Only earnings from \nministerial services (ministerial earnings) are \nexempt from self-employment tax. \nConducting religious worship services or \nministering sacerdotal functions are ministerial \nservices whether or not performed for a religious \norganization. \nMinisterial services also include controlling, \nconducting, and maintaining religious \norganizations (including religious boards, \nsocieties, and other agencies integral to these \norganizations) under the authority of a church or \nchurch denomination.\nIf your church assigns or designates you to \nperform services for an organization that is \nneither a religious organization nor an integral \nagency of a religious organization, you are \nperforming ministerial services even though they \nmay not involve conducting religious worship or \nministering sacerdotal functions. Your services \nare ordinarily not considered assigned or \ndesignated by your church if any of the following \nis true. \n• The organization for which you perform the \nservices did not arrange with your church for \nyour services. \n• You perform the same services for the \norganization as other employees not designated \nas you were. \n• You perform the same services before and \nafter the designation. \nNonexempt earnings. Exemption from self-\nemployment tax does not apply to earnings from \nservices that are not ministerial. \nEarnings from the following entities are not \nexempt even if religious services are conducted \nor sacerdotal functions are ministered: the United \nStates; a state, territory, or possession of the \nUnited States; the District of Columbia; a foreign \ngovernment; or a subdivision of any of these \nbodies. For example, chaplains in the U.S. \nArmed Forces are considered commissioned \nofficers, not ministers. Similarly, chaplains in \nstate prisons or universities are considered civil \nservants. \nIndicating exemption on Form 1040. If the IRS \nreturns your application marked “approved” and \nyour only self-employment income was from \nministerial services, enter “Exempt—Form 4361” \non the self-employment tax line in the Other \nTaxes section of Form 1040. If you had other \nself-employment income, see Schedule SE \n(Form 1040). \nSpecific Instructions \nLine 3. Enter the date you were ordained, \ncommissioned, or licensed as a minister of a \nchurch; became a member of a religious order; \nor began practice as a Christian Science \npractitioner. Do not file Form 4361 before this \ndate. Attach a copy of the certificate (or, if you \ndid not receive one, a letter from the governing \nbody of your church) that establishes your status \nas an ordained, commissioned, or licensed \nminister; a member of a religious order; or a \nChristian Science practitioner. \nLine 4. If you are a minister or belong to a \nreligious order, enter the legal name, address, \nand employer identification number of the \ndenomination that ordained, commissioned, or \nlicensed you, or the order to which you belong. \nGet the employer identification number from your \nchurch or order. \nYou must be able to show that the body that \nordained, commissioned, or licensed you, or your \nreligious order, is exempt from federal income \ntax under section 501(a) as a religious \norganization described in section 501(c)(3). You \nmust also be able to show that the body is a \nchurch (or convention or association of churches) \ndescribed in section 170(b)(1)(A)(i). To assist the \nIRS in processing your application, you can \nattach a copy of the exemption letter issued to \nthe organization by the IRS. If that is not \navailable, you can attach a letter signed by an \nindividual authorized to act for the organization \nstating that the organization meets both of the \nabove requirements. \nPrivacy Act and Paperwork Reduction Act \nNotice. We ask for the information on this form \nto carry out the Internal Revenue laws of the \nUnited States. We need this information to \nensure that you are complying with these laws \nand to allow us to figure and collect the right \namount of tax. Applying for an exemption from \nself-employment tax is voluntary. However, \nproviding the requested information is mandatory \nif you apply for the exemption. Our legal right to \nask for the information requested on this form is \nInternal Revenue Code sections 1402(e), 6001, \n6011, 6012(a), and 6109 and their regulations. \nCode section 6109 requires that you provide \nyour social security number on what you file. If \nyou fail to provide all or part of the information \nrequested on Form 4361, your application may \nbe denied. If you provide false or fraudulent \ninformation, you may be subject to penalties. \nYou are not required to provide the information \nrequested on a form that is subject to the \nPaperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books or \nrecords relating to a form or its instructions must \nbe retained as long as their contents may \nbecome material in the administration of any \nInternal Revenue law. \nGenerally, tax returns and return information \nare confidential, as stated in section 6103. \nHowever, section 6103 allows or requires the \nInternal Revenue Service to disclose or give the \ninformation shown on your tax return to others as \ndescribed in the Code. We may disclose this \ninformation to the Social Security Administration \nfor administration of the exemption, to the \nDepartment of Justice to enforce civil and \ncriminal tax laws, and to cities, states, the \nDistrict of Columbia, and U.S. commonwealths \nor possessions to administer their tax laws. We \nmay also disclose this information to other \ncountries under a tax treaty, to federal and state \nagencies to enforce federal nontax criminal laws, \nand to federal law enforcement and intelligence \nagencies to combat terrorism. \nPlease keep this notice with your records. It \nmay help you if we ask you for other information. \nIf you have any questions about the rules for \nfiling and giving information, please call or visit \nany Internal Revenue Service office. \nThe average time and expenses required to \ncomplete and file this form will vary depending \non individual circumstances. For the estimated \naverages, see the instructions for your income \ntax return. \nIf you have suggestions for making this form \nsimpler, we would be happy to hear from you. \nYou can write to the Internal Revenue Service, \nTax Products Coordinating Committee, \nSE:W:CAR:MP:T:T:SP, 1111 Constitution \nAvenue, NW, IR-6526, Washington, DC 20224. \nDo not send the form to this address. Instead, \nsee Where to file on this page. \n"
] |
f921a.pdf
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0101 Form 921-A (PDF)
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https://www.irs.gov/pub/irs-pdf/f921a.pdf
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[
"Department of the Treasury - Internal Revenue Service\nConsent Fixing Period of Limitation On Assessment of\nIncome and Profits Tax\n(S-Corporation, Partnerships, Limited Liability Company, Trusts, Syndicates, Pools, Etc.)\nFor Allowance of Estimated Future Expense Liabilities Under Contract for Sale of Real Estate\na\n, whose address is\n(S-Corporation, Partnership, Limited Liability Company, Trust, Syndicate, Pool, Etc.)\n, the undersigned taxpayer,\nof the said\na\n(Shareholder, Partner, Member,\nBeneficiary, Tax Matters Partner)\nand the Commissioner of Internal Revenue, hereby consent and agree as follows:\nThat the amount of any income or profits tax due under any return or returns made by or on behalf of the above-named\ntaxpayer for the taxable year (or years)\nunder existing acts, or under prior revenue acts, may be assessed at any time on or before\nexcept that if a notice of a deficiency in tax is sent to said taxpayer by certified or registered mail on or before said date,\nthen the time for making any assessment as aforesaid shall be extended beyond the said date by the number of days\nduring which the making of an assessment is prohibited and for 60 days thereafter.\n Form 921-A\n(Revised January 2001)\nIn consideration of the tentative allowance, in whole or in part, by the Commissioner of Internal Revenue, for income or\nprofits tax purposes of the estimated cost of future improvements as apart of the cost or other basis of certain real estate\nsold or otherwise disposed of under contract by\n Cat. No. 16976Z Form 921-A (Rev. 1-2001)\n,\n,\n(Signature instructions are on the back of this form)\nBY\n(Authorized Official Signature and Title - see instructions)\n(Date signed)\n(Division Executive Name - see instructions)\n(Division Executive Title - see instructions)\nINTERNAL REVENUE SERVICE SIGNATURE AND TITLE\nIn reply refer to:\nTaxpayer Identification Number\n,\n(Number, Street, City or Town, State, ZIP Code)\n(S-Corporation, Partnership, Limited Liability\nCompany, Trust, Syndicate, Pool, Etc.)\nYOUR SIGNATURE HERE\nSPOUSE'S SIGNATURE\nTAXPAYER'S REPRESENTATIVE\nSIGN HERE\n(Title)\n(Date signed)\n(Title)\n(Date signed)\nENTITY\nNAME\nENTITY\nOFFICER(S)\nSIGN HERE\n(Date signed)\n(Date signed)\n(Date signed)\n(S-Corporation, Partnership, Limited Liability Company, Trust, Syndicate, Pool, Etc.)\n(Shareholder, Partner, Member,\nBeneficiary, Tax Matters Partner)\n(Shareholder, Partner, Member,\nBeneficiary, Tax Matters Partner)\nwww.irs.gov\n",
"If this consent is executed with respect to a year for which a JOINT RETURN OF A\nHUSBAND AND WIFE was filed, it must be signed by both unless one, acting under a\npower of attorney, signs as agent for the other.\nIf the taxpayer is a corporation, this consent must be signed with the corporate name\nfollowed by the signature and title of the officer(s) duly authorized to sign. It is not\nnecessary that the corporate seal be affixed. The space provided for the seal is for the\nconvenience of corporations required by charter or by the laws of the jurisdictions in\nwhich they are incorporated to affix their corporate seals in the execution of instruments.\nThis consent may be executed by the taxpayer's attorney or agent, provided this is\nspecifically authorized by a power of attorney which, if not previously filed, must\naccompany this form.\nInstructions for Internal Revenue Service Employees\nInstructions\nCatalog Number 16976Z\nForm 921-A (Rev. 1-2001)\nComplete the Division Executive's name and title depending upon your division.\nIf you are in the Small Business /Self-Employed Division, enter the name and title\nfor the appropriate division executive for your business unit (e.g., Area Director for\nyour area; Director, Compliance Policy; Director, Compliance Services).\nIf you are in the Wage and Investment Division, enter the name and title for the\nappropriate division executive for your business unit (e.g., Area Director for your\narea; Director, Field Compliance Services).\nIf you are in the Large and Mid-Size Business Division, enter the name and title of\nthe Director, Field Operations for your industry.\nIf you are in the Tax Exempt and Government Entities Division, enter the name and\ntitle for the appropriate division executive for your business unit (e.g., Director,\nExempt Organizations; Director, Employee Plans; Director, Federal, State and\nLocal Governments; Director, Indian Tribal Governments; Director, Tax Exempt\nBonds).\nIf you are in Appeals, enter the name and title of the appropriate Director, Appeals\nOperating Unit.\nThe signature and title line will be signed and dated by the appropriate authorized\nofficial within your division.\n"
] |
f1120sg.pdf
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1211 Form 1120 (Schedule G) (PDF)
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https://www.irs.gov/pub/irs-pdf/f1120sg.pdf
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[
"SCHEDULE G \n(Form 1120)\n(Rev. December 2011)\nDepartment of the Treasury \nInternal Revenue Service\nInformation on Certain Persons Owning the \nCorporation’s Voting Stock\n▶ Attach to Form 1120. \n▶ See instructions on page 2.\nOMB No. 1545-0123\nName\nEmployer identification number (EIN)\nPart I\nCertain Entities Owning the Corporation’s Voting Stock. (Form 1120, Schedule K, Question 4a). Complete \ncolumns (i) through (v) below for any foreign or domestic corporation, partnership (including any entity treated \nas a partnership), trust, or tax-exempt organization that owns directly 20% or more, or owns, directly or \nindirectly, 50% or more of the total voting power of all classes of the corporation’s stock entitled to vote (see \ninstructions).\n(i) Name of Entity\n(ii) Employer Identification \nNumber (if any)\n(iii) Type of Entity\n(iv) Country of Organization\n(v) Percentage Owned in Voting Stock\nPart II\nCertain Individuals and Estates Owning the Corporation’s Voting Stock. (Form 1120, Schedule K, \nQuestion 4b). Complete columns (i) through (iv) below for any individual or estate that owns directly 20% or \nmore, or owns, directly or indirectly, 50% or more of the total voting power of all classes of the corporation’s \nstock entitled to vote (see instructions).\n(i) Name of Individual or Estate\n(ii) Identifying Number \n(if any)\n(iii) Country of \nCitizenship (see \ninstructions)\n(iv) Percentage Owned \nin Voting Stock\nFor Paperwork Reduction Act Notice, \nsee the Instructions for Form 1120.\nCat. No. 52684S\nSchedule G (Form 1120) (Rev. 12-2011)\n",
"Schedule G (Form 1120) (Rev. 12-2011)\nPage 2 \nGeneral Instructions\nPurpose of Form\nUse Schedule G (Form 1120) to provide \ninformation applicable to certain entities, \nindividuals, and estates that own, directly, \n20% or more, or own, directly or indirectly, \n50% or more of the total voting power of all \nclasses of the corporation’s stock entitled \nto vote.\nWho Must File\nEvery corporation that answers “Yes” to \nForm 1120, Schedule K, Questions 4a or \n4b, must file Schedule G to provide the \nadditional information requested for certain \nentities, individuals, and estates owning the \ncorporation’s voting stock.\nConstructive Ownership of \nthe Corporation\nFor purposes of Schedule G (Form 1120), \nthe constructive ownership rules of section \n267(c) (excluding section 267(c)(3)) apply to \nownership of interests in corporate stock \nand ownership of interests in the profit, \nloss, or capital of a partnership. An interest \nin the corporation owned directly or \nindirectly by or for another entity \n(corporation, partnership, estate, or trust) is \nconsidered to be owned proportionately by \nthe owners (shareholders, partners, or \nbeneficiaries) of the owning entity. Also, \nunder section 267(c), an individual is \nconsidered to own an interest owned \ndirectly or indirectly by or for his or her \nfamily. The family of an individual includes \nonly that individual’s spouse, brothers, \nsisters, ancestors, and lineal descendants.\nAn interest will be attributed from an \nindividual under the family attribution rules \nonly if the person to whom the interest is \nattributed owns a direct or an indirect \ninterest in the corporation under section \n267(c)(1) or (5). However, for purposes of \nthese instructions, an individual will not be \nconsidered to own, under section 267(c)(2), \nan interest in the corporation owned, \ndirectly or indirectly, by a family member \nunless the individual also owns an interest \nin the corporation either directly or \nindirectly through a corporation, \npartnership or trust.\nExample 1. Corporation A owns, \ndirectly, a 50% interest in the profit, loss, \nor capital of Partnership B. Corporation A \nalso owns, directly, a 15% interest in the \nprofit, loss, or capital of Partnership C and \nowns, directly, 15% of the voting stock of \nCorporation D. Partnership B owns, \ndirectly, a 70% interest in the profit, loss, \nor capital of Partnership C and owns, \ndirectly, 70% of the voting stock of \nCorporation D. Corporation A owns, \nindirectly, through Partnership B, a 35% \ninterest (50% of 70%) in the profit, loss, or \ncapital of Partnership C and owns, \nindirectly, 35% of the voting stock of \nCorporation D. Corporation A owns, \ndirectly or indirectly, a 50% interest in the \nprofit, loss, or capital of Partnership C \n(15% directly and 35% indirectly), and \nowns, directly or indirectly, 50% of the \nvoting stock of Corporation D (15% directly \nand 35% indirectly).\nCorporation D reports in Part I that its \nvoting stock is owned, directly or indirectly, \n50% by Corporation A and is owned, \ndirectly, 70% by Partnership B.\nExample 2. A owns, directly, 50% of the \nvoting stock of Corporation X. B, the \ndaughter of A, does not own, directly, any \ninterest in Corporation X and does not \nown, indirectly, any interest in Corporation \nX through any entity (corporation, \npartnership, trust, or estate). Therefore, the \nfamily attribution rules do not apply and, \nfor the purposes of Part II, the 50% interest \nof A in Corporation X is not attributed to B.\nExample 3. A owns, directly, 50% of the \nvoting stock of Corporation X. B, the \ndaughter of A, does not own, directly, any \ninterest in X but does own, indirectly, 10% \nof the voting stock of Corporation X \nthrough Trust T of which she is the sole \nbeneficiary. No other family member of A or \nB owns, directly, any interest in \nCorporation X nor does any own, indirectly, \nany interest in Corporation X through any \nentity. Neither A nor B owns any other \ninterest in Corporation X through any entity.\nFor the purposes of Part II, the 50% \ninterest of A in the voting stock of \nCorporation X is attributed to B and the \n10% interest of B in the voting stock of \nCorporation X is attributed to A. A owns, \ndirectly or indirectly, 60% of the voting \nstock of Corporation X, 50% directly and \n10% indirectly through B. B owns, directly \nor indirectly, 60% of the voting stock of \nCorporation X (50% indirectly through A \nand 10% indirectly through Trust T).\nSpecific Instructions\nPart I\nComplete Part I if the corporation \nanswered “Yes” to Form 1120, Schedule K, \nQuestion 4a. List each foreign or domestic \ncorporation, partnership, trust, or tax-\nexempt organization that owns, at the end \nof the tax year, directly 20% or more, or \nowns, directly or indirectly, 50% or more of \nthe total voting power of all classes of the \ncorporation’s stock entitled to vote. \nIndicate the name of the entity, employer \nidentification number (if any), type of entity \n(corporation, partnership, trust, or tax-\nexempt organization), country of \norganization, and the percentage owned, \ndirectly or indirectly, of the voting stock of \nthe corporation.\nFor an affiliated group filing a \nconsolidated tax return, list the parent \ncorporation rather than the subsidiary \nmembers. List the entity owner of a \ndisregarded entity rather than the \ndisregarded entity. If the owner of a \ndisregarded entity is an individual rather \nthan an entity, list the individual in Part II.\nPart II\nComplete Part II if the corporation \nanswered “Yes” to Form 1120, Schedule K, \nQuestion 4b. List each individual or estate \nthat owns, at the end of the tax year, \ndirectly 20% or more, or owns, directly or \nindirectly, 50% or more, of the total voting \npower of all classes of the corporation’s \nstock entitled to vote. Indicate the name of \nthe individual or estate, taxpayer \nidentification number (if any), country of \ncitizenship (for an estate, the citizenship of \nthe decedent), and the percentage owned, \ndirectly or indirectly, of the voting stock of \nthe corporation.\n"
] |
p4982.pdf
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0212 Publ 4982 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4982.pdf
|
[
"Tuition\nInformation Worth Knowing\nWHO MUST FILE TUITION STATEMENTS\nAll eligible educational institutions are required to file a Form \n1098-T, Tuition Statement, with the Internal Revenue Service \nfor each enrolled student with a reportable trans\naction during \nthe taxable year. Reportable transactions include payments re\nceived, amounts billed, or refunds made for tuition and related \nexpenses. Also, educational institutions must send copy B of \nthe completed form to students no later than January 31 each \nyear.\nAn eligible educational institution is any college, university, vo\ncational school or other postsecondary educational institution \neligible to participate in a student aid program administered \nby the U.S. Department of Education. It includes virtually all \naccredited public, nonprofit, and proprietary (privately owned \nprofit-making) postsecondary institutions. Certain educational \ninstitutions located outside the United States also participate \nin the U.S. Department of Education's Federal Student Aid \n(FSA) programs.\nHOW TO FILE TUITION STATEMENTS\nEducational institutions must file electronically if they have 250 \nor more tuition statements. An important reminder when filling \nin the forms for electronic filing, be sure to report the student’s \nenrollment status on this form; put a “1” in any appropriate \ncheckbox, for example in Box 8 if the student was enrolled at \nleast half-time, and in Box 9, if the student was enrolled as a \ngraduate student. \nNeed specific instructions on filing? Visit www.IRS.gov and \nsearch for General Instructions for Certain Information Returns \nor Instructions for Forms 1098-E and 1098-T. To get free copies \nof the forms or these instructions, call 1-800-829-3676.\nHELP STUDENTS GET INFORMATION \nABOUT EDUCATION TAX CREDITS \nStudents with questions about credits they may qualify for can \nvisit www.IRS.gov and search for Tax Benefits for Education \nInformation Center or download Publication 970, Tax Benefits \nfor Education.\nPublication 4982 (2-2012) Catalog Number 59177Q Department of the Treasury Internal Revenue Service www.irs.gov\nStatements\n"
] |
f5305ase.pdf
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0606 Form 5305-A-SEP (PDF)
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https://www.irs.gov/pub/irs-pdf/f5305ase.pdf
|
[
"OMB No. 1545-1012\n5305A-SEP\nForm\n(Rev. June 2006)\nDo not file\nwith the Internal\nRevenue Service\nDepartment of the Treasury \nInternal Revenue Service\n(Under section 408(k) of the Internal Revenue Code)\namends its salary reduction SEP by adopting the following Model Salary Reduction\nSEP under Internal Revenue Code section 408(k) and the instructions to this form.\nArticle I—Eligibility Requirements (check applicable boxes—see instructions)\nProvided the requirements of Article III are met, the employer agrees to permit elective deferrals to be made in each calendar year to the\nindividual retirement accounts or individual retirement annuities (IRAs), established by or for all employees who are at least\nyears old\n(not to exceed 21 years) and have performed services for the employer in at least\nyears (not to exceed 3 years) of the immediately\npreceding 5 years. This simplified employee pension (SEP)\nincludes \ndoes not include employees covered under a collective\nbargaining agreement, \nincludes\ndoes not include certain nonresident aliens, and \nincludes \ndoes not include employees\nwhose total compensation during the year is less than $450*.\nArticle II—Elective Deferrals (see instructions)\nA. Salary Reduction Amount. An eligible employee may elect to have his or her compensation reduced by a specified percentage or amount\nper pay period, as designated in writing to the employer.\nArticle III—SEP Requirements (see instructions)\nThe employer agrees that each employee’s elective deferrals to the SEP will be:\nB. Limited annually to the smaller of: (1) 25% of compensation; or (2) the section 402(g) limit for the tax year.\nC. Limited further, under section 415, if the employer makes nonelective contributions to this or another SEP.\nD. Paid to the employee’s IRA trustee, custodian, or insurance company (for an annuity contract) or, if necessary, an IRA established for an\nemployee by the employer.\nE. Made only if at least 50% of the employer’s employees eligible to participate elect to have amounts contributed to the SEP. If the 50%\nrequirement is not satisfied as of the end of any calendar year, then all of the elective deferrals made by the employees for that calendar year\nwill be considered “disallowed deferrals” (IRA contributions that are not SEP-IRA contributions).\nF. Made only if the employer had 25 or fewer employees eligible to participate at all times during the prior calendar year.\nG. Adjusted only if deferrals to this SEP for any calendar year do not meet the “deferral percentage limitation” described on page 3.\nArticle IV—Excess SEP Contributions (see instructions)\nArticle VI—Top-Heavy Requirements (see instructions)\nA. Unless paragraph B is checked, the employer will satisfy the top-heavy requirements of section 416 by making a minimum contribution each\nyear to the SEP-IRA of each employee eligible to participate in this SEP (other than a key employee as defined in section 416(i)). This\ncontribution, in combination with other nonelective contributions, if any, is equal to the smaller of 3% of each eligible nonkey employee’s\ncompensation or a percentage of such compensation equal to the percentage of compensation at which elective (not including catch-up elective\ndeferral contributions) and nonelective contributions are made under this SEP (and any other SEP maintained by the employer) for the year for\nthe key employee for whom such percentage is the highest for the year.\nForm 5305A-SEP (Rev. 6-2006)\nA. Based only on the first $220,000* of compensation.\nName of employer\nCat. No. 64362R\nB. Timing of Elective Deferrals. No deferral election may be based on compensation an eligible employee received, or had a right to receive,\nbefore execution of the deferral election.\nElective deferrals by a “highly compensated employee” must satisfy the deferral percentage limitation under section 408(k)(6)(A)(iii). Amounts in\nexcess of this limitation will be deemed excess SEP contributions for the affected highly compensated employee or employees.\nArticle V—Notice Requirements (see instructions)\nA. The employer will notify each highly compensated employee, by March 15 following the end of the calendar year to which any excess SEP\ncontributions relate, of the excess SEP contributions to the highly compensated employee’s SEP-IRA for the applicable year. The notification will\nspecify the amount of the excess SEP contributions, whether they must be withdrawn, the calendar year in which any excess contributions are\nincludible in income, and must provide an explanation of applicable penalties if the excess contributions that must be withdrawn are not\nwithdrawn on time.\nB. The employer will notify each employee who makes an elective deferral to a SEP that, until March 15 after the year of the deferral, any\ntransfer or distribution from that employee’s SEP-IRA of SEP contributions (or income on these contributions) attributable to elective deferrals\nmade that year will be includible in income for purposes of sections 72(t) and 408(d)(1).\nC. The employer will notify each employee by March 15 of each year of any disallowed deferrals to the employee’s SEP-IRA for the preceding\ncalendar year. Such notification will specify the amount of the disallowed deferrals and the calendar year in which those deferrals are includible\nin income and must provide an explanation of applicable penalties if the disallowed deferrals are not withdrawn on time.\nFor Paperwork Reduction Act Notice, see page 7.\n* This is the amount for 2006. For later years, the limit may be increased for cost-of-living adjustments. Increases, if any, to the amounts in this form that are subject\nto cost-of-living adjustments (COLAs), are announced by the IRS in a news release, in the Internal Revenue Bulletin, and on the IRS website at www.irs.gov.\nNote: An employer may not establish a salary reduction SEP after 1996.\nSalary Reduction Simplified Employee Pension—\nIndividual Retirement Accounts\nContribution Agreement\n",
"Article VI—Top-Heavy Requirements (continued)\nEmployer’s signature\nName and title\nPage 2\nForm 5305A-SEP (Rev. 6-2006)\nC. To satisfy the minimum contribution requirement under section 416, all nonelective SEP contributions will be taken into account but elective\ndeferrals will not be taken into account.\nArticle VII—Effective Date (see instructions)\nThis SEP will be effective upon adoption and establishment of IRAs for all eligible employees.\nSection references are to the Internal Revenue\nCode unless otherwise noted.\n4. Are a state or local government or a\ntax-exempt organization.\nUse this form only if you intend to permit\nelective deferrals to a SEP. If you want to\nestablish a SEP to which nonelective employer\ncontributions may be made, use Form\nCompleting the Agreement\n1. You have completed all blanks on the\nform.\nEmployers who have established a salary\nreduction SEP using Form 5305A-SEP and\nhave provided each participant a copy of the\ncompleted Form 5305A-SEP and the other\ndocuments and disclosures described in\nInstructions for the Employer and Instructions\nfor the Employee, are not required to file the\nannual information returns, Forms 5500 or\n5500-EZ, for the SEP. However, under Title I of\nthe Employee Retirement Income Security Act\nof 1974 (ERISA), this relief from the annual\nreporting requirements may not be available to\nan employer who selects, recommends, or\ninfluences its employees to choose IRAs into\nwhich contributions will be made under the\nSEP, if those IRAs are subject to provisions\nthat impose any limits on a participant’s ability\nto withdraw funds (other than restrictions\nimposed by the Code that apply to all IRAs).\nFor additional information on Title I\nrequirements, see the Department of Labor\nregulations at 29 CFR 2520.104-49.\nPurpose of Form\nWhat Is A SEP?\nWhen To Use Form 5305A-SEP\n1. Have any leased employees as defined in\nsection 414(n)(2).\nInstructions\nInstructions for the Employer\n2. Currently maintain any other qualified\nretirement plan. This does not prevent you\nfrom also maintaining a Model SEP (Form\n5305-SEP) or other SEP to which either\nelective or nonelective contributions are\nmade.\n3. Have more than 25 employees eligible to\nparticipate in the SEP at any time during the\nprior calendar year. If you are a member of one\nof the groups described in paragraph 2 under\nExcess SEP Contributions—Deferral\nPercentage Limitation on page 3, you may use\nthis SEP only if in the prior year there were\nnever more than 25 employees eligible to\nparticipate in this SEP, in total, of all the\nmembers of such groups, trades, or\nbusinesses. In addition, all eligible employees\nof all the members of such groups, trades, or\nbusinesses must be eligible to make elective\ndeferrals to this SEP.\nThe information provided below is intended\nto help you understand and administer the\nelective deferral rules of your SEP.\nA SEP is a written arrangement (a plan) that\nprovides you with an easy way to make\ncontributions towards your employees’\nretirement income. Under a salary reduction\nSEP, employees may choose whether or not to\nmake elective deferrals to the SEP or to\nreceive the amounts in cash. If elective\ndeferrals are made, you contribute the\namounts deferred by your employees directly\ninto a traditional individual retirement\narrangement (traditional IRA) set up by or for\neach employee with a bank, insurance\ncompany, or other qualified financial\ninstitution. The traditional IRA, established by\nor for an employee, must be one for which the\nIRS has issued a favorable opinion letter or a\nmodel traditional IRA published by the Service\nas Form 5305, Traditional Individual\nRetirement Trust Account, or Form 5305-A,\nTraditional Individual Retirement Custodial\nAccount. It cannot be a SIMPLE IRA (an IRA\ndesigned to accept contributions made under\na SIMPLE IRA Plan described in section\n408(p)) or a Roth IRA. Adopting Form\n5305A-SEP does not establish an employer\nIRA described in section 408(c).\nDo not use Form 5305A-SEP if you:\nThis SEP agreement is considered adopted\nwhen:\nDate\nForms and Publications You May\nUse\nAn employer may need to use any of the\nfollowing forms or publications:\n●Form W-2, Wage and Tax Statement.\nb. A statement that traditional IRAs other\nthan the traditional IRAs into which employer\nSEP contributions will be made may provide\ndifferent rates of return and different terms\nconcerning, among other things, transfers and\nwithdrawals of funds from the IRAs.\nc. A statement that, in addition to the\ninformation provided to an employee at the\ntime the employee becomes eligible to\nparticipate, the administrator of the SEP must\nfurnish each participant within 30 days of the\neffective date of any amendment to the SEP, a\ncopy of the amendment and a written\nexplanation of its effects.\nd. A statement that the administrator will\ngive written notification to each participant of\nany employer contributions made under the\n●Form 5330, Return of Excise Taxes Related\nto Employee Benefit Plans. Employers who\nare liable for the 10% tax on excess\ncontributions use this form to pay the excise\ntax.\n2. You have given all eligible employees the\nfollowing information:\na. A copy of Form 5305A-SEP. Any\nindividual who in the future becomes eligible\nto participate in this SEP must be given Form\n5305A-SEP, upon becoming an eligible\nemployee.\n●Pub. 560, Retirement Plans for Small\nBusiness (SEP, SIMPLE, and Qualified Plans).\n●Pub. 590, Individual Retirement\nArrangements (IRAs).\nForm 5305A-SEP is a model salary reduction\nsimplified employee pension (SEP) used by an\nemployer to permit employees to make\nelective deferrals to a SEP described in\nsection 408(k).\nNote: SEPs permitting elective deferrals\ncannot be established after 1996. If you\nestablished a SEP before 1997 that permitted\nelective deferrals, under current law you may\ncontinue to maintain such SEP for years after\n1996.\nDeducting Contributions\nYou may deduct, subject to any applicable\nlimits, contributions made to a SEP. This SEP\nis maintained on a calendar year basis, and\ncontributions to the SEP are deductible for\nyour tax year with or within which the\nparticular calendar year ends. See section\n404(h). Contributions made for a particular tax\nyear and contributed by the due date of your\nincome tax return, including extensions, are\ndeemed made in that tax year and the\ncontributions are deductible if they would\notherwise be deductible had they actually\nbeen contributed by the end of that tax year.\nSee Rev. Rul. 90-105, 1990-2 C.B. 69.\nHowever, the deductibility of your\ncontributions may be limited if the\nB.\nThe top-heavy requirements of section 416 will be satisfied through contributions to nonkey employees’ SEP-IRAs under this employer’s\nother SEP.\nDo not file Form 5305A-SEP with the IRS.\nInstead, keep it with your records.\n5305-SEP, Simplified Employee\nPension—Individual Retirement Accounts\nContribution Agreement, or a nonmodel SEP\ninstead of, or in addition to, this form.\nSEP to that participant’s IRA by the later of\nJanuary 31 of the year following the year for\nwhich a contribution is made or 30 days after\nthe contribution is made.\nIf you used the March 2002 version of\nForm 5305-A SEP for your SEP, you are not\nrequired to use this version of the form.\n",
"Page 3\nForm 5305A-SEP (Rev. 6-2006)\nElective Deferrals\nYou may permit your employees to make\nelective deferrals through salary reduction\nthat, at the employee’s option, may be\ncontributed to the SEP or received by the\nemployee in cash during the year.\nYou must inform your employees how they\nmay make, change, or terminate elective\ndeferrals. You must also provide a form on\nwhich they may make their deferral elections.\nYou may use the Model Salary Reduction\nSEP Deferral Form (elective form) on page 5,\nor a form that explains the information\ncontained in this form in a way that is written\nto be understood by the average plan\nparticipant.\nCompensation, for purposes other than the\n$450 rule (see Excludable Employees above),\nis defined as wages under section 3401(a) for\nincome tax withholding at the source but\nwithout regard to any rules that limit the\nremuneration included in wages based on the\n●The maximum an employee may elect to\ndefer under this SEP for a year is the smaller\nof 25% of the employee’s compensation or\nthe limitation under section 402(g), as\nexplained below.\nNote: The deferral limit is 25% of\ncompensation (minus any employer SEP\ncontributions, including elective deferrals).\nCompute this amount using the following\nformula: Compensation (before subtracting\nemployer SEP contributions) \u0002 20%.\nExcess SEP Contributions—Deferral\nPercentage Limitation\nThe amount each of your “highly\ncompensated employees” may contribute to a\nsalary reduction SEP is also limited by the\n“deferral percentage limitation.” This is based\non the amount of money deferred, on\naverage, by your nonhighly compensated\nemployees. Deferrals made by a highly\ncompensated employee that exceed this\ndeferral percentage limitation for a calendar\nyear are considered “excess SEP\ncontributions” and must be removed from the\nemployee’s SEP-IRA, as discussed below,\nunless the following exception applies.\nExcess SEP contributions of a highly\ncompensated employee who is 50 or older\nbefore the end of the calendar year do not\nhave to be removed from the employee’s\nSEP-IRA to the extent the amount of the\nexcess SEP contributions is less than the\ncatch-up elective deferral contribution limit\n(see Section 402(g) Limit above) reduced by\nany catch-up elective deferral contributions\nalready made for the year.\nThe deferral percentage limitation for your\nhighly compensated employees is computed\nby first averaging the “deferral percentages”\n(defined below) for the eligible nonhighly\ncompensated employees for the year and\nthen multiplying this result by 1.25.\nExcess Elective Deferrals\nAmounts deferred for a year in excess of the\nsection 402(g) limit are considered “excess\nelective deferrals” and are subject to the rules\ndescribed below.\nThe limit applies to the total elective\ndeferrals the employee makes for the\ncalendar year, from all employers, under the\nfollowing arrangements:\n●Salary reduction SEPs under section\n408(k)(6);\n●Cash or deferred arrangements under\nsection 401(k);\n●Salary reduction arrangements under\nsection 403(b); and\nThus, an employee may have excess\nelective deferrals even if the amount deferred\nunder this SEP alone does not exceed the\nsection 402(g) limit.\nSEP or arrangement has made excess\nelective deferrals for a calendar year, the\nemployee must withdraw those deferrals by\nApril 15 following the calendar year to which\nthe deferrals relate. Deferrals not withdrawn\nby April 15 will be subject to the IRA\ncontribution limits of sections 219 and 408\nand may be considered excess contributions\nto the employee’s IRA. For the employee,\nthese excess elective deferrals are subject to\na 6% tax on excess contributions under\nsection 4973. Income on excess elective\ndeferrals is includible in the employee’s\nincome in the year it is withdrawn from the\nIRA. The income must be withdrawn by April\n15, following the calendar year for which the\ndeferrals were made. If the income is\nwithdrawn after that date and the recipient is\nnot 591⁄2 years of age, it may be subject to\nthe 10% tax on early distributions under\nsection 72(t).\n●If you make nonelective contributions to\nthis SEP for a calendar year, or maintain any\nother SEP to which contributions are made\nfor that calendar year, then contributions to\nall such SEPs may not exceed the smaller of\n$44,000 (this is the amount for 2006; for later\nyears, it may be increased for cost-of-living\nadjustments) or 25% of compensation for any\nemployee.\nEligible Employees\nAll eligible employees must be allowed to\nparticipate in the SEP. An eligible employee is\nany employee who: (1) is at least 21 years\nold, and (2) has performed “service” for you\nin at least 3 of the immediately preceding 5\nyears.\nEffective Date\nInsert the date the provisions of this\nagreement are effective.\nService means any work performed for you\nfor any period of time, however short. If you\nare a member of an affiliated service group, a\ncontrolled group of corporations, or trades or\nbusinesses under common control, service\nincludes any work performed for any period\nof time for any other member of such group,\ntrades, or businesses.\nExcludable Employees\nThe following employees do not have to be\ncovered by the SEP: (1) employees covered\nby a collective bargaining agreement whose\nretirement benefits were bargained for in\ngood faith by you and their union, (2)\nnonresident alien employees who did not earn\nU.S. source income from you, and (3)\nemployees who received less than $450 (this\nis the amount for 2006; for later years, it may\nbe increased for cost-of-living adjustments) in\ncompensation during the year.\nYou can establish less restrictive eligibility\nrequirements, but not more restrictive ones.\n●SIMPLE IRA Plans under section 408(p).\nSection 402(g) limits the maximum amount of\ncompensation an employee may elect to\ndefer under a SEP (and certain other\narrangements) during the calendar year. This\nlimit is $15,000 for 2006 and later years. After\n2006, the $15,000 amount may be increased\nfor cost-of-living adjustments. In the case of\nan eligible employee who is 50 or older\nbefore the end of the calendar year, an\nadditional amount of compensation\n(“catch-up elective deferral contributions”)\nmay be deferred during the year. The limit on\ncatch-up elective deferral contributions is\n$5,000 for 2006 and later years. After 2006,\nthe $5,000 amount may be increased for\ncost-of-living adjustments.\nNotwithstanding any limit in Article IIIB(1) or\nIIIC, an eligible employee who is 50 or older\nbefore the end of the calendar year can defer\nan additional amount of compensation during\nthe year up to the catch-up elective deferral\ncontribution limit (see Section 402(g) Limit\nbelow).\nSection 402(g) Limit\n●Catch-up elective deferral contributions\n(see Section 402(g) Limit below) are not\nsubject to the 25% limit.\nOnly elective deferrals are included in this\ncomputation. Nonelective SEP contributions\nmay not be included. The determination of\nthe deferral percentage for any employee is\nmade under section 408(k)(6).\nFor purposes of this computation, the\ncalculation of the number and identity of\nhighly compensated employees, and their\ndeferral percentages, is made on the basis of\nthe entire “affiliated employer” (defined\nbelow).\nSEP Requirements\n●Elective deferrals may not be based on\nmore than $220,000 of compensation (this is\nthe amount for 2006; for later years, it may be\nincreased for cost-of-living adjustments).\ncontributions are excess contributions. See\nExcess SEP Contributions—Deferral \nPercentage \nLimitation on page 3 and the\nDeferral Percentage Limitation Worksheet on\npage 8.\nnature or location of the employment or the\nservices performed (such as the exception for\nagricultural \nlabor \nin \nsection \n3401(a)(2)).\nCompensation also includes earned income\nunder section 401(c)(2). Compensation does\nnot include any employer SEP contributions,\nincluding elective deferrals. Compensation, for\npurposes of the $450 rule, is the same, except\nit includes deferrals made to this SEP and any\namount not includible in gross income under\nsection 125 or section 132(f)(4).\nIf an employee who elects to defer\ncompensation under this SEP and any other\nThe following definitions apply for purposes\nof computing the deferral percentage\nlimitation under this SEP:\nA worksheet is provided on page 8 to\nassist in figuring the deferral percentage. You\nmay want to photocopy it for yearly use.\n1. Deferral percentage is the ratio\n(expressed as a percentage to 2 decimal\nplaces) of an employee’s elective deferrals for\na calendar year to the employee’s\ncompensation for that year. For this purpose,\nan employee’s elective deferrals does not\ninclude any catch-up elective deferral\n",
"Page 4\nForm 5305A-SEP (Rev. 6-2006)\nIf you do not notify any of your employees\nby March 15 of an excess SEP contribution\nthat must be withdrawn, you must pay a 10%\ntax on such excess SEP contribution for the\npreceding calendar year. The tax is reported in\nPart VIII of Form 5330. If you do not notify your\nemployees by December 31 of the calendar\nyear following the calendar year in which the\nYour notification to each affected employee\nof the excess SEP contributions must\nspecifically state in a manner written to be\nunderstood by the average employee:\n●The calendar year in which the excess SEP\ncontributions that must be withdrawn are\nincludible in gross income; and\n●Information stating that the employee must\nwithdraw the excess SEP contributions that\nmust be withdrawn (and allocable income)\nfrom the SEP-IRA by April 15 following the\ncalendar year of notification by the employer.\nExcess contributions not withdrawn by April\n15 following the year of notification will be\nsubject to the IRA contribution limits of\nsections 219 and 408 for the preceding\ncalendar year and may be considered excess\ncontributions to the employee’s IRA. For the\nemployee, the excess contributions may be\nsubject to the 6% tax on excess contributions\nunder section 4973. If income allocable to an\nexcess SEP contribution is not withdrawn by\nApril 15 following the calendar year of\nnotification by the employer, the employee\nmay be subject to the 10% tax on early\ndistributions under section 72(t) when\nwithdrawn.\nFor information on reporting excess SEP\ncontributions that must be withdrawn, see\nNotice 87-77, 1987-2 C.B. 385, Notice 88-33,\n1988-1 C.B. 513, Notice 89-32, 1989-1 C.B.\n671, and Rev. Proc. 91-44, 1991-2 C.B. 733.\nTo avoid the complications caused by\nexcess SEP contributions, you may want to\nmonitor elective deferrals on a continuing\nbasis throughout the calendar year to insure\nthat the deferrals comply with the limits as\nthey are paid into each employee’s SEP-IRA.\nDisallowed Deferrals\nIf you determine at the end of any calendar\nyear that more than half of your eligible\nemployees have chosen not to make elective\ndeferrals for that year, then all elective\ndeferrals made by your employees for that\nyear will be considered disallowed deferrals,\nfor example, IRA contributions that are not\nSEP-IRA contributions.\nYour notification to each affected employee\nof the disallowed deferrals must clearly state:\n●The amount of the disallowed deferrals;\n●The calendar year in which the disallowed\ndeferrals and earnings are includible in gross\nincome; and\nDisallowed deferrals should be reported the\nsame way excess SEP contributions are\nreported.\nRestrictions on Withdrawals\nYour highly compensated employees may not\nwithdraw or transfer from their SEP-IRAs any\nSEP contributions (or income on these\ncontributions) attributable to elective deferrals\nmade for a particular calendar year until\nMarch 15 of the following year. Before that\ndate, however, you may notify your\nemployees when the deferral percentage\nlimitation test has been completed for a\nparticular calendar year and that this\nwithdrawal restriction no longer applies. In\ngeneral, any transfer or distribution made\nbefore March 15 of the following year (or\nnotification, if sooner) will be includible in the\nemployee’s gross income and the employee\nmay also be subject to a 10% tax on early\nwithdrawal. This restriction does not apply to\nan employee’s excess elective deferrals.\nTop-Heavy Requirements\nElective deferrals may not be used to satisfy\nthe minimum contribution requirement under\nsection 416. In any year in which a key\nemployee makes an elective deferral, this\nSEP is deemed top-heavy for purposes of\nsection 416, and you are required to make a\nminimum top-heavy contribution under either\nthis SEP or another SEP for each nonkey\nemployee eligible to participate in this SEP.\nA key employee under section 416(i)(1) is\nany employee who, at any time during the\npreceding year was:\n●An officer of the employer with\ncompensation greater than $140,000 (this is\nthe amount for 2006; for later years, it may be\nincreased for cost-of-living adjustments);\n●A 5% owner of the employer, as defined in\nsection 416(i)(1)(B)(i); or\n●A 1% owner of the employer with\ncompensation greater than $150,000.\n3. A highly compensated employee is an\nindividual described in section 414(q) who:\n2. Affiliated employer includes (a) any\ncorporation that is a member of a controlled\ngroup of corporations, described in section\n414(b) that includes the employer, (b) any\ntrade or business that is under common\ncontrol, defined in section 414(c) with the\nemployer, (c) any organization that is a\nmember of an affiliated service group, defined\nin section 414(m) that includes the employer,\nand (d) any other entity required to be\naggregated with the employer under\nregulations under section 414(o).\nExcess SEP Contributions—\nNotification\nYou must notify each affected employee, if\nany, by March 15 of the amount of any excess\nSEP contributions made to that employee’s\nSEP-IRA for the preceding calendar year and\nwhat amount must be withdrawn. If needed,\nuse the model form on page 5 of these\ninstructions. Excess SEP contributions that\nmust be withdrawn are includible in the\nemployee’s gross income in the preceding\ncalendar year. However, if these excess SEP\ncontributions (not including allocable income)\ntotal less than $100, then the excess\ncontributions that must be withdrawn are\nincludible in the employee’s gross income in\nthe calendar year of notification. Income\nallocable to these excess SEP contributions is\nincludible in gross income in the year of\nwithdrawal from the IRA.\nb. For the preceding year had compensation\nin excess of $95,000 (if the preceding year\nwas 2005, $100,000 if the preceding year was\n2006) and was in the top-paid group (the top\n20% of employees, by compensation). For\nlater years, the amount may be increased for\ncost-of-living adjustments.\na. Was a 5% owner defined in section\n416(i)(1)(B)(i) during the current or preceding\nyear; or\n●The amount of the excess SEP\ncontributions attributable to that employee’s\nelective deferrals;\n●The amount of these excess SEP\ncontributions that must be withdrawn;\ncontributions that exceed the limit in Article\nIIIB(1) or IIIC or the section 402(g) limit\napplicable to employees under 50. No more\nthan $220,000 (this is the amount for 2006; for\nlater years, it may be increased for\ncost-of-living adjustments) of compensation\nper individual is taken into account. The\ndeferral percentage of an employee who is\neligible to make an elective deferral, but who\ndoes not make a deferral during the year, is\nzero. If a highly compensated employee also\nmakes elective deferrals under another salary\nreduction SEP maintained by the employer,\nthen the deferral percentage of that highly\ncompensated employee includes elective\ndeferrals made under the other SEP.\nYou must notify each affected employee by\nMarch 15 that the employee’s deferrals for\nthe previous calendar year are no longer\nconsidered SEP-IRA contributions. Such\ndisallowed deferrals are includible in the\nemployee’s gross income in that preceding\ncalendar year. Income allocable to the\ndisallowed deferrals is includible in the\nemployee’s gross income in the year of\nwithdrawal from the IRA.\n●That the employee must withdraw the\ndisallowed deferrals (and allocable income)\nfrom the IRA by April 15 following the\ncalendar year of notification by the employer.\nThose disallowed deferrals not withdrawn by\nApril 15 following the year of notification will\nbe subject to the IRA contribution limits of\nsections 219 and 408 and thus may be\nconsidered an excess contribution to the\nemployee’s IRA. For the employee, these\ndisallowed deferrals may be subject to the\n6% tax on excess contributions under section\n4973. If income allocable to a disallowed\ndeferral is not withdrawn by April 15 following\nthe calendar year of notification by the\nemployer, the employee may be subject to\nthe 10% tax on early distributions under\nsection 72(t) when withdrawn.\nexcess SEP contributions arose, the SEP no\nlonger will be treated as meeting the rules of\nsection 408(k)(6). In this case, any\ncontribution to an employee’s IRA will be\nsubject to the IRA contribution limits of\nsections 219 and 408 and thus may be\nconsidered an excess contribution to the\nemployee’s IRA.\n",
"The deferral election specified in I above shall not become effective before\n. Specify\na date no earlier than the first day of the first pay period beginning after this authorization.\nPage 5\nForm 5305A-SEP (Rev. 6-2006)\nModel Salary Reduction SEP Deferral Form\nI. Salary reduction deferral\n(name of employer)\nSubject to the requirements of the Model Salary Reduction SEP of\n, I authorize the\nfollowing amount or percentage to be withheld from each of my paychecks and contributed to my SEP-IRA:\n(a)\n% (not to exceed 25%) of my salary; or (b) $\n.\nThis salary reduction authorization shall remain in effect until I provide written modification or termination of its terms to my employer.\nII. Amount of deferral\nI understand that the total amount I defer in any calendar year may not exceed the smaller of:\nIII. Commencement of deferral\n(Month, day, year)\nDate \u0003\nSignature of employee \u0003\nNotification of Excess SEP Contributions\nTo:\n(name of employee)\nOur calculations indicate that the elective deferrals you made to your SEP-IRA for calendar year\nexceed the maximum\npermissible limits under section 408(k)(6), and that $\nmust be withdrawn from your SEP-IRA.\nThese excess SEP contributions are includible in your gross income for the\n(insert the year identified above, or if less\nthan $100, the following year) calendar year.\nThese excess SEP contributions must be distributed from your SEP-IRA by April 15, 20 \n(insert year after the calendar\nyear in which this notice is given) in order to avoid possible penalties. Income allocable to the excess amounts must be withdrawn at\nthe same time and is includible in income in the year of withdrawal. Excess SEP contributions remaining in your SEP-IRA account after\nthat time are subject to a 6% excise tax, and the income on these excess SEP contributions may be subject to a 10% penalty when\nfinally withdrawn.\nSignature of employer \u0003\nDate \u0003\nIV. Distributions from SEP-IRAs\nI understand that I should not withdraw or transfer any amounts from my SEP-IRA that are attributable to elective deferrals and income\non elective deferrals for a particular calendar year (except for excess elective deferrals) until March 15 of the subsequent year or, if\nsooner, when my employer notifies me that the deferral percentage limitation test for that plan year has been completed. Any such\namounts that I withdraw or transfer before this time will be includible in income for purposes of sections 72(t) and 408(d)(1).\nForm 5305A-SEP (Rev. 6-2006)\n(a) 25% of my compensation (determined without including any SEP-IRA contributions); or (b) the section 402(g) limit for the year.\nYou made total excess contributions for the year of $\n. This amount may be different from the amount you have to\nwithdraw if you have unused catch-up elective deferral contributions under this SEP for the year.\n",
"Page 6\nForm 5305A-SEP (Rev. 6-2006)\nInstructions for the Employee\nWhat Is A SEP?\nA SEP is a written arrangement (a plan) that\nallows an employer to make contributions\ntoward your retirement without becoming\ninvolved in more complex retirement plans. A\nSEP may include a salary reduction\narrangement, like the one provided on this\nform. Under this arrangement, you can elect to\nhave your employer contribute part of your pay\nto your own traditional individual retirement\naccount or annuity (traditional IRA), set up by\nyou or on your behalf with a bank, insurance\ncompany, or other qualified financial\ninstitution. The part contributed is tax\ndeferred. Only the remaining part of your pay\nis currently taxable. This type of SEP is\navailable only to an employer with 25 or fewer\neligible employees.\nYour employer must provide you with a\ncopy of the SEP agreement containing\neligibility requirements and a description of the\nbasis upon which contributions may be made.\nAll amounts contributed to your IRA belong\nto you, even after you quit working for your\nemployer.\nElective Deferrals\nThe maximum amount that you may defer to a\nSEP for a calendar year is limited to the\nsmaller of 25% of compensation or the section\n402(g) limit. The 25% limit is reduced if your\nemployer makes nonelective contributions on\nyour behalf to this or another SEP for the year.\nIn that case, the total contributions on your\nbehalf to all such SEPs may not exceed the\nsmaller of $44,000 (this is the amount for\n2006; for later years, it may be increased for\ncost-of-living adjustments) or 25% of\ncompensation.\nFor a highly compensated employee, there\nmay be a further limit on the amount you can\ndefer. Figured by your employer and known\nas the deferral percentage limitation, it limits\nthe percentage of pay that a highly\ncompensated employee can elect to defer to\na SEP-IRA. Your employer will notify any\nhighly compensated employee who has\nexceeded the limitation.\nTax Treatment\nElective deferrals that do not exceed the\nlimits discussed above are excluded from\nyour gross income in the year of the deferral.\nThey are not included as taxable wages on\nForm W-2, Wage and Tax Statement.\nHowever, elective deferrals are treated as\nwages for social security, Medicare, and\nunemployment (FUTA) tax purposes.\nExcess Amounts\nThere are three situations which will result in\nexcess amounts in a salary reduction\nSEP-IRA.\n1. Making excess elective deferrals (for\nexample, amounts in excess of the section\n402(g) limit). You must determine whether you\nhave exceeded the limit in the calendar year.\n2. Highly compensated employees who\nmake excess SEP contributions (for example,\namounts in excess of the deferral percentage\nlimitation referred to above). The employer\nmust determine if an employee has made\nexcess SEP contributions.\n3. Having disallowed deferrals (for example,\nmore than half of your employer’s eligible\nemployees choose not to make elective\ndeferrals for a year). All elective deferrals\nmade by employees for that year are\nconsidered disallowed deferrals, as discussed\nbelow. Your employer must also determine if\nthere are disallowed deferrals.\nExcess Elective Deferrals\nExcess elective deferrals are includible in your\ngross income in the calendar year of deferral.\nIncome earned on the excess elective\ndeferrals is includible in the year of\nwithdrawal from the IRA. You should\nwithdraw excess elective deferrals and any\nallocable income by April 15 following the\nyear to which the deferrals relate. These\namounts may not be transferred or rolled over\ntax-free to another IRA.\nIncome earned on excess elective deferrals\nis includible in your gross income in the year\nyou withdraw it from your IRA. The income\nshould be withdrawn by April 15 following the\ncalendar year in which the deferrals were\nmade. If the income is withdrawn after that\ndate and you are not 591⁄2 years of age, it\nmay be subject to the 10% tax on early\ndistributions. Report the tax in Part I of Form\n5329. Also see Pub. 590 for a discussion of\nexceptions to the age 591⁄2 rule.\nExcess SEP Contributions\nIf you are a highly compensated employee,\nyou may have excess SEP contributions for a\ncalendar year that may have to be withdrawn\nfrom your SEP-IRA. If you have excess SEP\ncontributions that do not have to be\nwithdrawn (because you had unused\ncatch-up elective deferral contributions), the\nfollowing rules on including the contributions\nin income, withdrawing the contributions, and\npenalties if you don’t withdraw them do not\napply to these excess SEP contributions.\nYour employer must notify you of any excess\ncontributions, whether or not they must be\nwithdrawn. This notification should show the\namount of the excess SEP contributions, the\namount that must be withdrawn, the calendar\nyear to include any excess contributions in\nincome, and the penalties that may be\nassessed if the contributions that must be\nwithdrawn are not withdrawn from your IRA\nwithin the applicable time period.\nYour employer must notify you of the\nexcess SEP contributions by March 15\nfollowing the calendar year for which you\nmade the excess SEP contributions.\nGenerally, you include the excess SEP\ncontributions in income for the calendar year\nin which you made the original deferrals. This\nmay require you to file an amended individual\nincome tax return. However, any excess SEP\ncontribution less than $100 (not including\nallocable income) must be included in income\nin the calendar year of notification. Income\nearned on these excess contributions must\nbe included in your gross income when you\nwithdraw it from your IRA.\nThe following instructions explain what a\nsimplified employee pension (SEP) is, how\ncontributions to a SEP are made, and how to\ntreat these contributions for tax purposes. For\nmore information, see the SEP agreement on\npages 1 and 2 and the Instructions for the\nEmployer beginning on page 2.\nForms and Publications You May\nUse\nAn employee may use either of the two forms\nand the publications listed below.\n●Form 5329, Additional Taxes on Qualified\nPlans (including IRAs) and Other Tax-Favored\nAccounts. Use Form 5329 to pay tax on\nexcess contributions and/or tax on early\ndistributions.\n●Form 8606, Nondeductible IRAs. Use Form\n8606 to report nondeductible IRA\ncontributions.\nThe traditional IRA must be one for which\nthe IRS has issued a favorable opinion letter or\na model traditional IRA published by the IRS\nas Form 5305, Traditional Individual\nRetirement Trust Account, or Form 5305-A,\nTraditional Individual Retirement Custodial\nAccount. It cannot be a SIMPLE IRA (an IRA\ndesigned to accept contributions made under\na SIMPLE IRA Plan described in section\n408(p)) or a Roth IRA.\nYou must withdraw these excess SEP\ncontributions (and allocable income) from\nyour IRA. You may withdraw these amounts\nwithout penalty, until April 15 following the\ncalendar year in which you were notified by\nyour employer of the excess SEP\ncontributions. Otherwise, the excess SEP\ncontributions are subject to the IRA\ncontribution limits of sections 219 and 408\nand will be considered an excess contribution\nto your IRA. Thus, the excess SEP\ncontributions are subject to a 6% excise tax\nreportable in Part III of Form 5329 for each\nyear the contributions remain in your IRA.\nAnnual Limitation\n●Pub. 590, Individual Retirement\nArrangements (IRAs).\nSection 402(g) limits the maximum amount of\ncompensation you can defer in each calendar\nyear to all salary reduction SEPs, SIMPLE IRA\nplans under section 408(p), section 403(b)\nsalary reduction arrangements, and cash or\ndeferred arrangements under section 401(k),\nregardless of the number of employers you\nmay have worked for during the year. This\nlimit is $15,000 for 2006 and later years. After\n2006, the $15,000 amount may be increased\nfor cost-of-living adjustments. If you are 50 or\nolder before the end of the calendar year, you\ncan defer an additional amount of\ncompensation (“catch-up elective deferral\ncontributions”) during the year. The limit on\ncatch-up elective deferral contributions is\n$5,000 for 2006 and later years. After 2006,\nthe $5,000 amount may be increased for\ncost-of-living adjustments.\nSection 402(g) Limit\nIf you do not withdraw excess elective\ndeferrals and any allocable income by April\n15, the excess elective deferrals will be\nsubject to the IRA contribution limits of\nsections 219 and 408 and will be considered\nexcess contributions to your IRA. Such\nexcess deferrals are subject to a 6% excise\ntax for each year they remain in the SEP-IRA.\nThe excise tax is reported in Part III of Form\n5329.\nIf you do not withdraw the income earned\non the excess SEP contributions by April 15\nfollowing the calendar year of notification by\nyour employer, the income may be subject to\n●Pub. 560, Retirement Plans for Small\nBusiness (SEP, SIMPLE, and Qualified Plans).\n",
"Income Allocable To Excess\nAmounts\nThe rules for determining and allocating\nincome to excess elective deferrals, excess\nSEP contributions, and disallowed deferrals\nare the same as those governing regular IRA\ncontributions. The trustee or custodian of\nyour SEP-IRA will inform you of the income\nallocable to these amounts.\nIRA Contribution for SEP\nParticipants\nIn addition to any SEP amounts, you may\nmake regular IRA contributions to an IRA.\nHowever, the amount of your contribution that\nyou may deduct on your income tax return is\nsubject to various income limits. See Form\n8606. Also, you may want to see Pub. 590.\nSEP-IRA Amounts—Rollover or\nTransfer To Another IRA\nIf you are a highly compensated employee,\nyou may not withdraw or transfer from your\nSEP-IRA any SEP contributions (or income on\nIf the restrictions above do not apply, you\nmay withdraw funds from your SEP-IRA and\nno more than 60 days later place those funds\nin the same or another IRA, but not in a\nSIMPLE IRA. This is called a “rollover” and\ncan be done without penalty only once in any\n1-year period. However, there are no\nrestrictions on the number of times that you\nmay make “transfers” if you arrange to have\nthese funds transferred between the trustees\nor the custodians so that you never have\npossession of the funds.\nYou may not, however, roll over or transfer\nexcess elective deferrals, excess SEP\ncontributions, or disallowed deferrals from\nyour SEP-IRA to another IRA. These amounts\nmay be reduced only by a distribution to you.\nEmployer To Provide Information on\nSEP-IRAs and Form 5305A-SEP\nYour employer must give you a copy of the\nfollowing information:\nFinancial Institution Requirements\nThe financial institution where your IRA is\nmaintained must provide you with a\n1. The law that relates to your IRA.\n2. The tax consequences of various options\nconcerning your IRA.\n3. Participation eligibility rules, and rules on\nthe deductibility of retirement savings.\n4. Situations and procedures for revoking\nyour IRA, including the name, address, and\ntelephone number of the person designated\nto receive notice of revocation. (This\ninformation must be clearly displayed at the\nbeginning of the disclosure statement.)\n5. A discussion of the penalties that may\nbe assessed because of prohibited activities\nconcerning the IRA.\n6. Financial disclosure that provides the\nfollowing information.\na. Projects value growth rates of the IRA\nunder various contribution and retirement\nschedules, or describes the method of\ncomputing and allocating annual earnings and\ncharges that may be assessed.\nb. Describes whether, and for what period,\nthe growth projections are guaranteed, or a\nstatement of earnings rate and the terms on\nwhich these projections are based.\nc. States the sales commission to be\ncharged in each year expressed as a\npercentage of $1,000.\nIn addition, the financial institution must\nprovide you with a financial statement each\nyear. You may want to keep these statements\nto evaluate your IRA’s investment\nperformance and to report IRA distributions\nfor tax purposes.\nPage 7\nForm 5305A-SEP (Rev. 6-2006)\n1. A copy of a completed Form\n5305A-SEP, the Model Salary Reduction SEP\nDeferral Form (used to defer amounts to the\nSEP), and, if applicable, a copy of the Notice\nof Excess SEP Contributions. Your employer\nshould also provide you with a statement of\nany contributions made during the calendar\nyear to your SEP-IRA. Highly compensated\nemployees must also be notified at the time\nthe deferral percentage limitation test is\ncompleted.\n2. A statement that traditional IRAs other\nthan SEP-IRAs receiving contributions under\nthis SEP may have different rates of return\nand different terms (for example, transfers\nand withdrawals from the IRAs).\n3. A statement that the administrator of an\namended SEP must furnish to each\nparticipant within 30 days of the amendment,\na copy of the amendment and an explanation\nof its effects.\n4. A statement that the administrator must\nnotify each participant in writing of any\nemployer contributions to the SEP-IRA. The\nnotification must be made by the later of\nJanuary 31 following the year of the\ncontribution or 30 days after the contribution\nis made.\nAdditional Top-Heavy Contributions\nIf you are not a key employee, your employer\nmust make an additional contribution to your\nSEP-IRA for a year in which the SEP is\nconsidered “top heavy.” (Your employer can\ntell you if you are a key employee. Also, see\nTop-Heavy Requirements on page 4 for the\ndefinition of a key employee.) This additional\ncontribution will not exceed 3% of your\ncompensation. It may be less if your employer\nhas already made a contribution to your\nSEP-IRA, and for certain other reasons.\nDisallowed deferrals and any income the\ndeferrals have earned may be withdrawn,\nwithout penalty until April 15 following the\ncalendar year in which you are notified of the\ndisallowed deferrals. Amounts left in the IRA\nafter that date will be subject to the same\npenalties discussed in Excess SEP\nContributions above.\nPaperwork Reduction Act Notice. You are\nnot required to provide the information\nrequested on a form that is subject to the\nPaperwork Reduction Act unless the form\ndisplays a valid OMB control number. Books\nor records relating to a form or its instructions\nmust be retained as long as their contents\nmay become material in the administration of\nany Internal Revenue law. Generally, tax\nreturns and return information are\nconfidential, as required by section 6103.\nRecordkeeping\n4 hr., 29 min.\nLearning about the\nlaw or the form \n5 hr., 1 min.\nPreparing the form \n58 min.\nIf you have comments concerning the\naccuracy of these time estimates or\nsuggestions for making this form simpler, we\nwould be happy to hear from you. You can\nwrite to the Internal Revenue Service, Tax\nProducts Coordinating Committee,\nSE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.\nNW, IR-6406, Washington, DC 20224. Do not\nsend this form to this address. Instead, keep\nit for your records.\nThe time needed to complete this form will\nvary depending on individual circumstances.\nThe estimated average time is:\nDisallowed Deferrals\nYou are not required to make elective\ndeferrals to a SEP-IRA. However, if more than\n50% of your employer’s eligible employees\nchoose not to make elective deferrals in a\ncalendar year, then no employee may\nparticipate for that calendar year. If you make\nelective deferrals during a year in which this\nhappens, then your deferrals for that year will\nbe “disallowed,” and the deferrals will be\ntreated as ordinary IRA contributions (which\nmay be excess IRA contributions) rather than\nSEP-IRA contributions.\na 10% tax on early distributions if you are not\n591⁄2 years of age when you withdraw it.\nReport the tax in Part I of Form 5329. Also\nsee Pub. 590.\nIf you have both excess elective deferrals\nand excess SEP contributions, the amount\nof excess elective deferrals that you withdraw\nby April 15 will reduce any excess SEP\ncontributions that must be withdrawn for the\ncorresponding calendar year.\nthese contributions) attributable to elective\ndeferrals made during the year until March 15\nof the following year or, if sooner, at the time\nyour employer notifies you that the deferral per-\ncentage limitation test (discussed under Annual\nLimitation on page 6) has been completed for\nthat year. In general, any transfer or distribution\nmade before this time is includible in your gross\nincome and may also be subject to a 10% tax\non early distribution. Report this tax in Part I of\nForm 5329. You may, however, remove excess\nelective deferrals from your SEP-IRA before this\ntime but you may not roll over or transfer these\ndeferrals to another IRA.\ndisclosure statement that contains the\nfollowing information in plain, nontechnical\nlanguage:\n",
"Page 8\nForm 5305A-SEP (Rev. 6-2006)\nDeferral Percentage Limitation Worksheet (see instructions on page 3)\n(f) Permitted\nratio\n(for HCE* only, see\nbelow)\n(e) Ratio\n(d) \u0003 (c)\n(d) Deferrals\n(see below)\n(c) Compensation\n(see below)\n(b) Status \nH = HCE*\nO = Other\n(g) Permitted\namount\n(for HCE* only)\n(c) \u0002 (f)\n(h) Excess\n(for HCE* only)\n(d) minus (g)\n(a) Employee Name\n1\nColumn (f). Permitted ratio.\nA\nEnter the total of the ratios in column (e) for the employees marked as “O” in column (b)\nB\nDivide line A by the number of employees marked as “O” in column (b)\nC\nPermitted ratio. Multiply line B by 1.25 and enter the permitted ratio here\n* Highly compensated employee. See the definition on page 4.\nColumn (c). Compensation. Enter compensation from this employer and any related employers.\nColumn (d). Deferrals. Enter all SEP elective deferrals other than catch-up elective deferral contributions. See Deferral percentage on page 3.\nColumn (h). Excess. Amounts in this column may have to be withdrawn by the HCE. See instructions on page 3.\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\n18\n19\n20\n21\n22\n23\n24\n25\n"
] |
f921.pdf
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0701 Form 921 (PDF)
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https://www.irs.gov/pub/irs-pdf/f921.pdf
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[
"YOUR SIGNATURE HERE\nSPOUSE'S SIGNATURE HERE\nTAXPAYER'S REPRESENTATIVE\nSIGN HERE\n(Date signed)\n(Date signed)\nBY\n(Authorized Official Signature and Title - See Instructions)\n(Date signed)\nCORPORATE\nNAME\nCORPORATE\nOFFICER(S)\nSIGN HERE\n(Division Executive Name - See Instructions)\n(Division Executive Title - See Instructions)\nINTERNAL REVENUE SERVICE SIGNATURE AND TITLE\n(Date signed)\n(Date signed)\n(Date signed)\nwww.irs.gov\nIn reply refer to:\nDepartment of the Treasury-Internal Revenue Service\nConsent to Extend the Time to Assess Income Tax\nEstimated Future Common Expense Allowance for Real Estate Sales Under Contract\nFor income tax purposes, the Commissioner of Internal Revenue has tentatively allowed\n(Name(s))\ntaxpayer(s) of\n(Number, Street, City or Town, State, ZIP Code)\nThe amount of federal income tax due on any return(s) filed by or for the taxpayer(s) for the tax year(s) ended\n assessed at any time before and up to one year after a return is filed for tax year ended\nmay be\nto consider the allocable share of the estimated cost of future common improvements as part of the cost or other basis of\ncertain real estate sold or otherwise disposed of under contract. As a provision of this tentative allowance, the above\ntaxpayer(s) and the Commissioner of Internal Revenue agree that:\n.\nForm 921\n(Rev. July 2001)\n Catalog Number 16974D Form 921 (Rev. 07 -2001)\nTaxpayer Identification\nNumber(s)\nReal Estate Project covered by this consent agreement:\nA return filed before the expected project completion date shall be considered filed on the day prescribed above without\nregard to extensions. This consent agreement to extend the time to assess tax is limited to the assessment of\ndeficiencies attributable to the use of the alternative cost method with respect to the real estate project described above.\nIf a notice of tax deficiency is sent to the taxpayer(s) by certified or registered mail on or before the date above, the time\nto assess income tax under this consent agreement is further extended by the assessment suspension period, plus 60\ndays.\n(Tax Year of Expected Project Completion)\n THIS CONSENT AGREEMENT DOES NOT DEPRIVE THE TAXPAYER(S) OF ANY\n APPEAL RIGHTS TO WHICH THEY WOULD OTHERWISE BE ENTITLED.\n(Name/Title/Taxpayer Identification Number)\n(Name/Title/Taxpayer Identification Number)\n(See back of form for signature instructions)\n",
"Catalog Number 16974D\nForm 921 (Rev. 07-2001)\nInstructions for Internal Revenue Service Employees\nThe signature and title line must be signed and dated by the appropriate authorized official within your division.\nSMALL BUSINESS/SELF-EMPLOYED DIVISION\nEnter the name and title of your business unit executive (e.g., Area Director; Director, Compliance Policy; or Director,\nCompliance Services). Secure signature of authorized division official.\nWAGE AND INVESTMENT DIVISION\nEnter the name and title of your business unit executive (e.g., Area Director or Director, Field Compliance Services).\nSecure signature of authorized division official.\nLARGE AND MID-SIZE BUSINESS ENTITIES DIVISION\nEnter the name and title of your business unit executive (e.g., Director, Field Compliance). Secure signature of\nauthorized division official.\nTAX EXEMPT AND GOVERNMENT ENTITIES DIVISION\nEnter the name and title of your business unit executive (e.g., Director, Exempt Organizations; Director, Employee\nPlans; Director, Federal, State and Local Governments; Director, Indian Tribal Governments; or Director, Tax Exempt\nBonds). Secure signature of authorized division official.\nAPPEALS DIVISION\nEnter the name and title of your business unit executive (e.g., Director, Appeals Operating Unit). Secure signature of\nauthorized division official.\nInstructions for Taxpayer(s)\nPlease sign and return the original and copy of Form 921, Consent to Extend the Time to Assess Income Tax, to apply\nfor an extension in accordance with Revenue Procedure 92-29 and its successors. Your signature(s) must match the\nname(s) as it appears on this form.\nIf the taxpayer named on this consent form is a corporation, the officer(s) duly authorized to sign on behalf of the entity\nmust sign the consent. Include the name of the corporation and signature/ title of the corporate officer(s).\nIf this consent form includes tax years where a joint return was filed, the signature of both husband and wife is required.\nOne spouse may sign as agent for the other, if acting under an authorized power of attorney.\nIf you're an attorney or agent for the taxpayer(s), you may sign the consent form provided the action is specifically\nauthorized by a power of attorney. If you haven't filed a power of attorney, please include it with this form.\nIf you're acting as a fiduciary (executor, administrator, trustee, etc.) you must include a completed Form 56, Notice\nConcerning Fiduciary Relationship, if you haven't already filed one.\nIf you're an entity subject to the unified audit and litigation procedures for TEFRA (Tax Equity and Fiscal\nResponsibility Act) partnerships, you must use Form 921-P. If you're an entity not subject to the TEFRA\nrequirements (namely S-Corporations, partnerships, limited liability companies, trusts, syndicates, pools, etc.), you must\nuse Form 921-I.\n"
] |
i1028.pdf
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0906 Inst 1028 (PDF)
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https://www.irs.gov/pub/irs-pdf/i1028.pdf
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[
"Department of the Treasury\nInternal Revenue Service\nInstructions for Form 1028\n(Rev. September 2006)\nApplication for Recognition of Exemption Under Section 521 of the Internal\nRevenue Code\nrepresentative to act in person or by\nruling recognizing its exemption under\nSection references are to the Internal\ncorrespondence. Send the power of\nsection 521 of the Internal Revenue Code\nRevenue Code unless otherwise noted.\nattorney with the application when you file\nof 1986 or corresponding provisions of\nit. Use Form 2848, Power of Attorney and\nprior law.\nGeneral Instructions\nDeclaration of Representative, or Form\n8821,Tax Information Authorization, for\nKeep a copy of the completed\nF. User Fees for Exempt\nthis purpose.\napplication form in your permanent\nOrganization Ruling and\nrecords.\nD. Attachments\nDetermination Requests\nA. Who May Use This Form\nEvery attachment should state that it\nThe Internal Revenue Service is required\nForm 1028 may be used by a farmers’\nrelates to Form 1028 and identify the\nto collect a fee from any organization\ncooperative to apply for recognition of\napplicable part and line item number. The\nseeking an IRS determination of its\nexempt status under section 521. A\nattachments should also show the\nexempt status as an organization\nfarmers’ cooperative, as defined in\norganization’s name, address, and\ndescribed in section 521. A fee also\nsection 521, is an association of farmers,\nemployer identification number (EIN), and\napplies to any exempt organization’s\nfruit growers, or persons with similar\nbe on 81/2’’ x 11’’ paper.\nrequest for a private letter ruling.\noccupations that is organized and\nThe nonrefundable fee must be\nIn addition to the required documents\noperated on a cooperative basis.\nsubmitted with the application or ruling\nand statements, include any additional\nrequest. Otherwise, the request will be\ninformation citing court decisions, rulings,\nB. Where To File\nreturned without any action being taken\nopinions, etc., that may help to speed the\nSend the completed application, all\non it.\nprocessing of the application. Generally,\nrequired information, and Form 8718,\nattachments in the form of tape\nThe fees are shown in Form 8718,\nUser Fee for Exempt Organization\nrecordings are not accepted unless\nwhich is used to transmit both the\nDetermination Letter Request, with the\naccompanied by a transcript.\nappropriate fee and the application or\nappropriate user’s fee, to the address\nruling request. User fees are subject to\nshown in the Instructions to Form 8718.\nE. Annual Return\nchange. Check our website at www.irs.\nSoon after we receive the application, you\ngov and type “User Fee” in the keyword\nAn organization that is recognized as\nwill be advised of the Internal Revenue\nbox, or call Customer Account Services at\nexempt from income tax under section\nService’s determination and of the annual\n1-877-829-5500 for current information.\n521 must file an annual return on Form\nreturns that the organization will be\n1120-C, U.S. Income Tax Return for\nrequired to file.\nCooperative Associations. An\norganization will not be considered\nC. Power of Attorney\nSpecific Instructions\nexempt, even though it operates within\nIf an agent or attorney will represent the\nthe provisions of sections 521 and 1381\norganization, you must file a power of\nthrough 1388, unless it files this\nPart I—Identification\nattorney, specifically authorizing the\napplication or has previously received a\nLine 1a—Organization’s Name. Enter\nthe organization’s name as it appears in\nMake sure the application is complete. Remember to...\nits organizing documents, including\n1.\nComplete all parts of the application.\namendments. If the organization will be\n2.\nShow the employer identification number (EIN):\noperated under another name, show that\na.\nIf the organization has one, put it on line 1b.\nname in parentheses.\nb.\nIf the organization doesn’t have an EIN, you must apply for one (see the Specific\nInstructions for Part I, line 1b).\nLine 1b—Employer Identification\n3.\nEnclose financial statements (see the Specific Instructions for Part IV):\nNumber (EIN). Enter the organization’s\na.\nCurrent year (must include the period that is within 60 days of the application’s filing\nEIN. If the organization does not have an\ndate) and 3 preceding years.\nEIN, it must apply for one. An EIN can be\nb.\nDetailed breakdown of receipts and expenditures — no lump sums.\napplied for:\n4.\nInclude a conformed copy of the complete organizing instrument and a copy of the\n• Online—Click on the EIN link at www.\nbylaws.\nirs.gov/businesses/small. The EIN is\na.\nAn organizing instrument means:\nissued immediately once the application\n1)\nArticles of incorporation\ninformation is validated.\na) Signed by the incorporators, and\n• By telephone at 1-800-829-4933 from\nb) Signed by an appropriate government official, or\n8:00 a.m. to 8:00 p.m. in the local time\n2)\nConstitution of articles of association (signed).\nzone.\nb.\nA conformed copy is one that agrees with the original and all amendments to it.\n• By mailing or faxing Form SS-4,\n5.\nEnclose Form 8718 and appropriate user fee (see General Instruction F).\nApplication for Employer Identification\n6.\nHave the application signed by one of the following:\nNumber.\na.\nAn officer,\nb.\nA director, or\nIf the organization has not received its\nc.\nA person having power of attorney (submit the power of attorney too).\nEIN by the time the return is due, enter\n7.\nGive the name and phone number of someone we can call during normal business\n“Applied for” in the space for the EIN. For\nhours if we need additional information (Part I, line 3).\nmore details, see Pub. 583.\nCat. No. 17139Y\n",
"purchase more than 50% of their supplies\nlease of premises, from investment in\nPart II—Type of Entity and\nand equipment through the cooperative\nsecurities, or from the sale or exchange of\nOrganizational Documents\nduring the cooperative’s tax year.\ncapital assets constitutes income from\nsources other than patronage.\nOne of the basic requirements for\nPart IV—Financial Data\nexemption is that the organization be\nAlso include in the schedule the total\n“organized” for one or more exempt\namount of per-unit retain allocations other\nThe statement of receipts and\npurposes. If the organization does not\nthan those reflected in cost of sales on\nexpenditures and the balance sheets\nhave an organizing instrument, it will not\nline 3b and the total amount of written\nmust be completed for the current year\nqualify for exempt status.\nnotices of allocation other than those\nand each of the 3 immediately preceding\nreflected on line 16. (See sections 1382\nyears (or for the time the organization has\nNone of the documents submitted in\nand 1388.)\nexisted if less than 4 years). We may\nsupport of this application, including\nrequest financial data for more than 4\norganizational documents, will be\nLine 16—Patronage Dividends. In the\nyears if circumstances warrant. All\nreturned.\nattached schedule, show the amount of\nfinancial information for the current year\npatronage dividends paid to patrons in\nInstead of the originals, submit\nmust cover the period beginning on the\nmoney, qualified written notices of\n“conformed” copies of these documents.\nfirst day of your organization’s established\nallocation, or other property (except\nA “conformed” copy is one that agrees\nannual accounting period and ending on\nnon-qualified written notices of allocation)\nwith the original document and all of its\nany day which is within 60 days of the\nand the amount paid to patrons in money\namendments. If the copies are not signed,\ndate of the application. If the date of the\nor other property (except written notices\nthey must be accompanied by a\napplication is less than 60 days after the\nof allocation) to redeem nonqualified\ndeclaration signed by an officer\nfirst day of the current accounting period,\nwritten notices of allocation. (See sections\nauthorized to sign for the organization,\nno financial information is required for the\n1382 and 1388 and the related\ncertifying that they are complete and\ncurrent year. Financial information is\nregulations.)\naccurate copies of the original\nrequired for the 3 preceding years\ndocuments.\nPaperwork Reduction Act Notice. We\nregardless of the current year\nChemically or photographically\nask for the information on this form to\nrequirements. Please note that if no\nreproduced copies of articles of\ncarry out the Internal Revenue laws of the\nfinancial information is required for the\nincorporation showing the certification of\nUnited States. If you want your\ncurrent year, the preceding year’s\nan appropriate government official need\norganization to be recognized as\nfinancial information can end on any day\nnot be accompanied by a declaration.\ntax-exempt by the IRS, you are required\nwhich is within 60 days of the date of the\nto give us this information. We need it to\napplication.\nPart III—Activities and\ndetermine whether the organization\nYou may reproduce page 4 of the form\nmeets the legal requirements for\nOperational Information\nand complete the financial data for each\ntax-exempt status.\nrequired year. Attach the financial data for\nLines 17 through 19. The information\nYou are not required to provide the\nall required years to the application.\nrequested on lines 17 through 19 must be\ninformation requested on a form that is\nThe statements should be consistent\ncompleted for the current year and each\nsubject to the Paperwork Reduction Act\nwith the method of accounting the\nof the 3 immediately preceding years (or\nunless the form displays a valid OMB\norganization uses in maintaining its books\nfor the time the organization has existed if\ncontrol number. Books or records relating\nand records.\nless than 4 years). The requested\nto a form or its instructions must be\ninformation for the current year must\nLine 3b—Cost of Goods Sold. Include\nretained as long as their contents may\ncover the period beginning on the first day\nper-unit retain allocations paid to patrons\nbecome material in the administration of\nof your organization’s established annual\nin money, qualified written notices of\nany Internal Revenue law. Generally, tax\naccounting period and ending on any day\nallocation, or other property (except\nreturns and return information are\nwhich is within 60 days of the date of the\nnonqualified per-unit retain certificates)\nconfidential, as required by section 6103.\napplication. If the date of the application is\nand the amount paid to patrons in money\nThe time needed to complete and file\nless than 60 days after the first day of the\nor other property (except per-unit retain\nthis form will vary depending on individual\ncurrent accounting period, no information\ncertificates) to redeem nonqualified\ncircumstances. The estimated average\nis required for the current year.\nper-unit retain certificates. (See sections\ntime is:\nRequested information is required for the\n1382 and 1388.)\n3 preceding years regardless of the\nLine 15—Other Expenditures. In the\nRecordkeeping . . . . . . . . .\n44 hr., 14 min.\ncurrent year requirement. Please note\nattached schedule for other expenditures,\nLearning about the law or\nthat if no information is required for the\ninclude a breakdown for nonpatronage\nthe form . . . . . . . . . . . . . .\n1 hr., 44 min.\ncurrent year, the preceding year’s\ndistributions paid as dividends on capital\nPreparing the form . . . . . . .\n4 hr., 23 min.\ninformation period can end on any day\nstock and nonpatronage distributions\nCopying, assembling, and\nwhich is within 60 days of the date of the\nmade on a patronage basis. This\nsending the form to the IRS\n32 min.\napplication.\nbreakdown should include only\nIf you have comments concerning the\nDefinitions. The term “producer” means\ndistributions of earnings derived from\naccuracy of these time estimates or\nan individual or corporation engaged in\nbusiness done for the United States\nsuggestions for making this form simpler,\nfarming as a business receiving income\nGovernment or any of its agencies or\nwe would be happy to hear from you. You\nbased on farm production rather than\nincome from sources other than\ncan write to the Internal Revenue Service,\nfixed compensation. For example, a\npatronage, but only to the extent such\nTax Products Coordinating Committee,\ncorporation leases its land to a tenant\namounts are paid in the same manner\nSE:W:CAR:MP:T:T:SP, 1111 Constitution\nfarmer who agrees to pay a rental fee\nprovided for patronage dividends below.\nAve. NW, IR-6406, Washington, DC\nbased on a percentage of the farm crops\nThe term “income from sources other\n20224. Do not send the tax form to this\nproduced. Both the landowner and the\nthan patronage” means incidental income\naddress. Instead, see Where To File on\ntenant farmer qualify as producers.\nderived from sources not directly related\npage 1.\nto the marketing, purchasing, or service\n“Current and active” producers are\nactivities of the cooperative association.\npatrons of a cooperative who market\nFor example, income derived from the\nmore than 50% of their products or\n-2-\n"
] |
p4750esp.pdf
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0709 Publ 4750 (EN-SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p4750esp.pdf
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[
"Haven’t filed your\nWho knows...\nYou may be entitled to tax \ncredits that will get you a \nrefund ... even if you paid no \ntax for that year.\nPublication 4750 (EN/SP) (7-2009) Catalog Number 52939S www.irs.gov\nIRS\nDepartment of the Treasury\nInternal Revenue Service\nin a while?\nfederal tax returns\nLet’s Talk!\nThe IRS is making special \nefforts to help you with filing \nprior year returns.\nFast, Easy & More Accurate\nWhat to Bring:\nAll forms W-2, 1099’s and all other income records. Information for all deductions/credits. \nProof of account for direct deposit of refund (e.g., voided check). Social Security card \nor Individual Taxpayer Identification letter for you, your spouse, and/or dependents \nand other proof of identification.\nSite Name:\nLocation:\nDays:\nHours:\n",
"¿Hace tiempo que no presenta una \nQuién sabe...\nUsted podría tener derecho \na los créditos tributarios que \nle pueden dar un reembolso \n... Aún cuando usted NO ha \npagado ningún impuesto por \nese año.\nPublication 4750 (EN/SP) (7-2009) Catalog Number 52939S www.irs.gov\nIRS\nDepartment of the Treasury\nInternal Revenue Service\nDeclaración de Impuestos?\n¡Vamos a conversar!\nEl IRS está haciendo esfuerzos \nespeciales para ayudarle a \npresentar las declaraciones de \nimpuestos de años anteriores.\nRápido, Fácil y Más Exacto\nLo Que Tiene Que Traer Con Usted:\nTodas las Formas W-2, 1099 y todos los otros documentos sobre el ingreso. Toda la información \nde las deducciones/créditos. Prueba de la cuenta para el depósito directo del reembolso \n(por ejemplo, cheque cancelado). Tarjeta del Seguro Social o la carta de Identificación \nde Contribuyente Individual para usted, su cónyuge, y/o dependientes, y otra prueba \nde identificación.\nNombre del Lugar:\nLocalización:\nDías:\nHorario:\n"
] |
f13797.pdf
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1106 Form 13797 (PDF)
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https://www.irs.gov/pub/irs-pdf/f13797.pdf
|
[
"Form 13797 \n(November 2006) \nOMB No. 1545-2026 \nDepartment of the Treasury — Internal Revenue Service \nCompliance Check Report \nThis page to be completed by the IRS ITG Specialist. \nUse this form to fully document the activity and findings from your Compliance Check. This template \nis designed to report on data for one entity within the tribe (each Employer Identification Number \n(EIN) is considered to be one Entity for this purpose). If you decide to expand to additional tribal \nentities, pages 2-7 should be completed for each entity and attached to the final report. Only one \nsummary sheet should be completed. \nIf you have any questions regarding a federal tax administration issue during the course of your Compliance \nCheck, or any questions regarding the completion of this form, please check our web resources, or contact: \nOnce the Compliance Check is completed, this document should be saved and returned on a 3½''\ndiskette or CD-Rom to: \nIn order to assist you in completing the Compliance Check, our records currently indicate the \nfollowing information in regard to this entity: \nEIN: \nEntity Name: \nAddress: \nRequired to file the following federal tax returns: \nForm 940 \nEmployer’s Annual Federal Unemployment (FUTA) Tax Return \nForm 941 \nEmployer’s Quarterly Federal Tax Return \nForm 943 \nEmployer’s Annual Return – Agricultural Employees \nForm 945 \nAnnual Return of Withheld Federal Income Tax \nForm 990 \nReturn of Exempt Organization \nForm 1065 \nPartnership Tax Return \nForm 1120 \nCorporation Income Tax Return \nForm 720 \nQuarterly Federal Excise Tax Return \nForm 730 \nMonthly Tax on Wagering \nForm 11-C \nOccupational Tax and Registration Return for Wagering \nForm 1042 \nAnn. Withholding Return for U.S. Source Income of Foreign Persons \nForm 2290 \nHighway Use Tax Return \nForm 1041 \nFiduciary Tax Return \nOther \nCatalog Number 48503Y \nwww.irs.gov \nForm 13797 (11-2006) \n",
"Page 2 of 8 \nTribal Entity Reviewed \nEmployer Identification Number (EIN) \nName of Entity \nAddress \nCity \nState \nZip \nActivity of Entity \nYear Entity Started \nPerforms Services for the Tribe in the Area of \nWhich of the following tax issues are applicable to the entity: \nYES NO \nTax Issues Present \nEmployment Tax (Withholding and FICA) \nInformation Reporting (Forms 1099) \nTip Income (do employees of the entity receive tip income) \nTitle 31 (Bank Secrecy Act compliance) \nNatural Resources (Fishing and Land based income exclusions) \nExcise Tax (Wagering) \nExcise Tax (Other) \nEmployee Plans (pension and 401k plans) (are employees of the entity covered by an employee \nretirement or income deferral plan) \nExempt Organizations (is the entity structured as a not-for-profit organization under Section 501 \nof the Internal Revenue Code) \nTax Exempt Bonds (does the entity have any outstanding obligations for tax exempt bonds issued) \nIs the Entity presently required to file: \nYES \nNO \nForm \nForm Description \nForm 940 \nEmployer’s Annual Federal Unemployment (FUTA) Tax Return \nForm 941 \nEmployer’s Quarterly Federal Tax Return \nForm 943 \nEmployer’s Annual Return – Agricultural Employees \nForm 945 \nAnnual Return of Withheld Federal Income Tax \nForm 990 \nReturn of Exempt Organization \nForm 1065 \nPartnership Tax Return \nForm 1120 \nCorporation Income Tax Return \nForm 720 \nQuarterly Federal Excise Tax Return \nForm 730 \nMonthly Tax on Wagering \nForm 11-C \nOccupational Tax and Registration Return for Wagering \nForm 1042 \nAnnual Withholding Return for U.S. Source Income of Foreign Persons \nForm 2290 \nHighway Use Tax Return \nForm 1041 \nFiduciary Tax Return \nForm W-2 \nWage and Tax Statement \nForm W-2G \nCertain Gambling Winnings \nForm 8027 \nEmployer’s Annual Return of Tip Income and Allocated Tips \nForm 1098-T \nTuition Statement \nForm 1099-MISC \nStatement for Recipients of Miscellaneous Income \nForm 1099-R \nDistributions from Retirement, Insurance, or Profit Sharing Plans \nForm 8300 \nCash Transactions Over $10,000 Received in a Trade or Business \nFinCEN Form 102 \nSuspicious Activity Report by Casinos and Card Clubs \nFinCEN Form 103 \nCurrency Transaction Report by Casinos \nCatalog Number 48503Y \nwww.irs.gov \nForm 13797 (11-2006) \n",
"Page 3 of 8 \nReview of Forms \nComment from your reviews of copies of the most recently filed tax forms. Include comments on whether the returns were \naccurately prepared; whether there were any returns processing problems, whether there was a balance due, whether \nthere were any penalties imposed, etc. \nIf problems were encountered, how could they have been mitigated? \nForms W-4 \nDoes the entity have employees? \nYes \nNo \nAre Forms W-4 on file for every employee? \nYes \nNo \nAre all forms W-4 secured prior to initial payment? \nYes \nNo \nIf No, what percentage was received after initial payment? \nAre all forms W-4 properly completed? \nYes \nNo \nIf No, what percentage was incomplete? \nAre new forms W-4 secured each year on all individuals \nclaiming to be exempt from income tax withholding? \nNo \nYes \nList any other comments from inspection of Forms W-4. \nForms W-9 \nDoes the entity make payments to vendors or independent contractors? \nYes \nNo \nAre Forms W-9 on file for every vendor or independent contractor? \nYes \nNo \nAre all forms W-9 secured prior to initial payment? \nYes \nNo \nIf No, what percentage was received after initial payment? \nAre all forms W-9 properly completed? \nYes \nNo \nIf No, what percentage was incomplete? \nList any other comments from inspection of Forms W-9. \nCatalog Number 48503Y \nwww.irs.gov \nForm 13797 (11-2006) \n",
"Page 4 of 8 \nForms 1099 \nAre Forms 1099 filed for payments to all vendors and independent contractors for payments \nin excess of $600 per year? \nYes \nNo \nIs federal income tax withheld when required, due to invalid or missing Forms W-9? \nYes \nNo \nEmployment Taxes \nDo Forms W-3, W-2 and 941 reconcile for the most recent calendar year? \nYes \nNo \nIf No, comment on the discrepancy and any actions needed or taken to resolve it. \nWere there Federal Tax Deposit penalties assessed that could have been avoided? \nYes \nNo \nDoes the entity provide any fringe benefits (i.e., medical insurance, life insurance, \ntribal/employer-provided vehicle, tribal/employer-provided housing, etc.) \nYes \nNo \nIf Yes, list the type and whether they are deemed taxable in whole or part by the Entity. \nWere taxable fringe benefits included on Forms W-2 for the applicable employee? \nYes \nNo \nDoes the entity pay Tribal Council members for their services on the Council (i.e. salary, meetings \nfees, stipends, etc.)? \nYes \nNo \nAre the payments reported on Form W-2 or Form 1099? \nYes \nNo \nIf reported on Form W-2, are there withholding for FICA, Medicare, and Federal Income Tax? \nYes \nNo \nIs the entity aware of Revenue Ruling 59-354? \nYes \nNo \nAre internal controls present to ensure that a Form 1099 is not issued to an employee for an item \nthat should be reported on Form W-2 (i.e. bonuses, excess reimbursement of expenses, personal \nuse of a tribal asset, etc.)? \nYes \nNo \nIs the level of tax filings consistent with the activity of the entity (i.e. Do the wages paid and withholding \nremittances appear accurate based on the size of the entity and the number of employees)? \nYes \nNo \nIf No, comment on the discrepancy and any actions taken to resolve it. \nDoes the Entity utilize a payroll service or Employee Leasing entity to file any required employment \ntax forms? \nYes \nNo \nIf Yes, list the name, address and EIN of the service provider as well as the specific forms filed on behalf of the entity. \nEIN \nName \nAddress \nCity \nState \nZip \nForms filed by payroll service on behalf of THIS entity \nIs the entity required to file Form 940 (Employer’s Annual Federal Unemployment (FUTA) Tax Return? \nYes \nNo \nIf Yes, does the entity participate in the State Unemployment Tax Act (SUTA) program? \nYes \nNo \nIf yes, are you aware of the relief from Federal Unemployment Tax \nthat is available if you are in compliance with SUTA? \nYes \nNo \nCatalog Number 48503Y \nwww.irs.gov \nForm 13797 (11-2006) \n",
"Page 5 of 8 \nComment on tax compliance in the following areas, including if the area is “not applicable” since the Entity has \nno involvement with the listed issue. \n1. \nGeneral Welfare Programs \nIs the Entity involved in the development and/or implementation of any programs that are designed \nto promote the general welfare of tribal members? \nYes \nNo \nIf Yes, describe the nature of the programs and how the potential tax consequence of such program was \ndetermined. \n2. \nEmployee Leasing \nIs the Entity involved in leasing employees TO or FROM another entity? \nYes \nNo \nLease TO another entity \nLease FROM another entity \nIs the other entity controlled by the tribe or another tribe? \nYes \nNo \nHave all federal tax filings and payments been properly made? \nYes \nNo \nList any other comments on employee leasing. \n3. \nExcise Taxes \nComment on the excise taxes that are applicable to the Entity as reflected on Forms 720, 730, 2290, and 11-C \n(include a comment on whether the essential government services exclusion was appropriately defined and applied \nto any communication or fuel taxes) \n4. \nNon-Gaming Distributions to Members \nAre there any distributions of non-gaming revenue made by the entity to any individuals (i.e. royalty \nincome, business profits, land claim proceeds, etc.)? \nYes \nNo \nIf Yes, are Forms 1099 issued? \nYes \nNo \nIf No (Forms 1099 are NOT issued) comment on the reason. \nList any other comments on Non-Gaming Distributions. \nCatalog Number 48503Y \nwww.irs.gov \nForm 13797 (11-2006) \n",
"Page 6 of 8 \n5. Housing Assistance for Law Enforcement Personnel Living in High Crime Tribal Areas \nDoes the Entity provide any tax-free housing for law enforcement officials to reside in areas \ndeemed to be a “high crime zone” by the Tribe? \nYes \nNo \nIf Yes, has the tribal governing body duly designated the zone and payments? \nYes \nNo \nList any other comments on law enforcement housing. \n6. \nTip Income \nDoes the Entity have employees who receive tip income? \nYes \nNo \nIf Yes, is there a voluntary Tip Agreement in place (Tip Rate Determination Agreement or a \nGaming Industry Tip Compliance Agreement? \nYes \nNo \nWhat is the percentage of tipped employees who are participating in such an agreement? \nIf there are non-participating employees, do all of them report their tip income to the entity \nas required each month? \nYes \nNo \nAre all employee tips properly reported on line 6c of Form 941? \nYes \nNo \nComment on whether the tip income being reported by employees appears accurate. \n7. \nBank Secrecy Act (BSA) Issues \nIs the Entity subject to Title 31 (gross gaming revenues of $1 million or more per year, \nor the entity provides services such as check cashing, wire transfers, etc.)? \nYes \nNo \nDoes the entity have a designated BSA Compliance Officer? \nYes \nNo \nIs that position solely dedicated to that task? \nYes \nNo \nDoes the entity have formal written BSA compliance program? \nYes \nNo \nIs ongoing Bank Secrecy Act training held for all employees who interact with customers \non the gaming floor, or work in security? \nYes \nNo \nComment on the level of filings of FinCEN Forms 102 and 103, specifically whether the number \nbeing filed is changing in proportion to any changes in the size of the gaming operation. \n8. \nPer Capita Distributions of Gaming Revenues to Members \nDoes the Tribe distribute any gaming revenues directly to tribal members? \nYes \nNo \nDoes the Tribe have a Revenue Allocation Plan (RAP)? \nYes \nNo \nIf Yes, is the tribe in compliance with it’s RAP? \nYes \nNo \nIs Form 1099 issued to each recipient? \nYes \nNo \nIs proper withholding made from the distributions? \nYes \nNo \nList any other comments on Per Capita Gaming Distributions \nCatalog Number 48503Y \nwww.irs.gov \nForm 13797 (11-2006) \n",
"Page 7 of 8 \n9. \nUse of Trusts or Other Programs to Defer Distributions, or the Tax Consequence of Distributions \nAre any programs utilized by the tribe or tribal members to defer the tax consequence of a distribution, or \nto defer the actual distribution to a later date (i.e. through the use of a trust or other legal structure)? \nYes \nNo \nAre they operated by the tribe? \nYes \nNo \nAre they under contract or facilitated by a third party? \nYes \nNo \nWere the guidelines in Revenue Procedure 2003-14 used? \nYes \nNo \nIf not, was a Private Letter Ruling secured on the deferral program? \nYes \nNo \nList any other comments on use of Trusts. \n10. Aggregation Agreement on Gaming \nDoes the Entity have an agreement with the IRS to aggregate slot machine wins for a patron in a \ngaming day? \nYes \nNo \nIf Yes, is the entity in compliance with that agreement? \nYes \nNo \nList any other comments on aggregation agreements. \n11. Acceptance Agent Agreement on ITINs for Gaming Patrons \nDoes the Entity have an agreement with the IRS to secure Tax Identification Numbers for gaming \npatrons from foreign countries who lack a social security number? \nYes \nNo \nIf Yes, is the entity in compliance with that agreement? \nYes \nNo \nList any other comments on ITIN agreements. \nActions / Corrections / Improvements \nList any actions that the Tribe has taken on its own, or plans to implement, to effect improvements in compliance as a \nresult of conducting this Compliance Check. \nList any actions where the IRS office of Indian Tribal Governments could assist the Tribe in effecting improvements to \ncompliance (i.e. Outreach/Education, improved access to information, need for a Private Letter Ruling, implementation of \na Tip Agreement, etc.) Note: Specific identified compliance concerns that may result in additional tax or penalties can be \nlisted at the conclusion of this form if you are seeking IRS assistance and potential penalty relief. \nCatalog Number 48503Y \nwww.irs.gov \nForm 13797 (11-2006) \n",
"Page 8 of 8 \nSUMMARY OF COMPLIANCE CHECK \nName of Tribe \nAddress of Tribe \nCity \nState \nZip \nDate Compliance Check Completed \nTribal Entity Contact Name \nTribal Entity Contact Title \nTribal Entity Contact Telephone Number \nTribal Entity Contact E-Mail Address \nThe following information summarizes the results of the Compliance Check that was conducted \n(complete all applicable sections) \nEMPLOYER IDENTIFICATION NUMBER (EIN) CHANGES REQUIRED \n(List the affected EINs, check the column for the change(s) required \nand list an explanation for each change in the last column). \nEIN \nNew \nEIN \nChange \nof \nAddress \nFiling \nRequirement\nChange \nOther \nExplanation of Change \nREQUIRED CORRECTIVE ACTIONS UNCOVERED BY COMPLIANCE CHECK \nBased on the results of this Compliance Check, we request assistance in effecting the following corrective actions with the \nunderstanding that penalties will be waived wherever permissible. \nPrivacy Act Statement and Paperwork Reduction Act Notice \nThis notice is given under the Privacy Act of 1974 and the Paperwork Reduction Act of 1995. The Privacy Act and Paperwork Reduction Act requires \nthat the Internal Revenue Service inform businesses and other entities the following when asking for information. \nThe information on this form will carry out the Internal Revenue laws of the United States. We will comply with Internal Revenue Code (IRC) section \n6109 and the regulations hereunder, which generally require the inclusion of an Employer Identification Number (EIN) on certain returns, statements, or \nother documents filed with the Internal Revenue Service. Information on this form may be used to determine which Federal tax returns are required to \nfile and to provide related forms and publications. This Form will be disclosed to the Social Security Administration for their use in determining \ncompliance with applicable laws. An EIN will not be issued unless you provide all of the requested information, which applies to your entity. \nRespondents should be aware that notwithstanding any other provision of law, no person shall be subject to any penalty for failing to comply with a \ncollection of information if it does not display a valid OMB control number. Books or records relating to a form or its instructions must be retained as long \nas their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, \nas required by IRC section 6103. \nCatalog Number 48503Y \nwww.irs.gov \nForm 13797 (11-2006) \nReset Form Fields, but not on Page 1\n"
] |
f5309.pdf
|
0112 Form 5309 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f5309.pdf
|
[
"Form 5309\n(Rev. January 2012)\nDepartment of the Treasury \nInternal Revenue Service\nApplication for Determination of \nEmployee Stock Ownership Plan \n(Under section 4975(e)(7) of the Internal Revenue Code)\n▶ Attach to Form 5300.\nOMB No. 1545-0284\nFor IRS Use Only\n1\nName of plan sponsor (employer if single-employer plan)\n2\nEmployer identification number (EIN)\n3\nPlan number\nAll Plans (Complete lines 4a through 4k.)\nYes\nNo\n4a\nIs the plan designated as an employee stock ownership plan (ESOP) within the meaning of section 4975(e)(7)?\nb\nIs the plan designed to invest primarily in employer securities as defined in section 409(l)?\nc\nIs each participant or beneficiary entitled to direct the plan to vote the allocated securities as required by section \n409(e)?\nd\nDoes the plan provide that each participant who is entitled to a distribution from the plan has a right to demand \nthat the benefit be distributed in the form of employer securities?\nIf the answer to d is “No,” please answer the following questions:\n(i)\nIf the charter or bylaws of the corporation restrict substantially all outstanding stock ownership to employees or to \na 401(a) trust, does the plan provide that participants are entitled to receive distributions in cash, except that such \nplan may distribute employer securities subject to a requirement that such securities may be resold to the \nemployer under a fair valuation formula? (See section 409(h)(2))\n(ii)\nIf the plan is maintained by an S corporation, does the plan provide that participants are entitled to receive \ndistributions in cash, except that such plan may distribute employer securities subject to a requirement that such \nsecurities may be resold to the employer under a fair valuation formula? (See section 409(h)(2))\ne\nIf the plan is established and maintained by a bank which is legally prohibited from redeeming or purchasing its \nstock, does the plan provide that participants are entitled to receive distributions in cash? (See section 409(h)(3))\nf\nIf the trust makes a distribution in stock and the securities are not readily tradable on an established market, can \nthe participant require the employer to repurchase the securities under a fair valuation formula within the time \nframes prescribed by law? (See section 409(h)(1)(B))\ng\nIf the plan holds employer securities consisting of stock in an S corporation, does the plan provide that no portion \nof the assets of the plan attributable to (or allocable in lieu of) such employer securities may, during a \nnonallocation year, accrue (or be allocated directly or indirectly under any section 401(a) plan of the employer) for \nthe benefit of any disqualified person? (See section 409(p))\nh\nDoes the plan provide that a qualified participant may elect to diversify a portion of his or her account investment \nin employer securities, as described in section 401(a)(28)(B)? \nIf the answer to h is “No,” please answer the following question: \n(i)\nDoes the plan provide that an applicable individual may elect to diversify a portion of his or her account \ninvestment in employer securities as described in section 401(a)(35)? \ni\nWith respect to activities that are carried on by the plan, are all valuations of employer securities acquired after \nDecember 31, 1986, which are not readily tradable on an established securities market, made by an independent \nappraiser? (See section 401(a)(28)(C))\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 11835F\nForm 5309 (Rev. 1-2012)\n",
"Form 5309 (Rev. 1-2012)\nPage 2 \nYes\nNo\nj\nDoes the plan provide that a participant may begin receiving a distribution of his or her account that is attributable \nto employer securities after the participant has separated from service upon reaching normal retirement age, or after \ndeath, disability, or other separation from service, within the time frames specified in section 409(o)?\nk\nIf the plan is maintained by a C corporation, does the plan provide that the assets of the plan attributable to (or \nallocable in lieu of) employer securities acquired by the plan in a sale to which section 1042 applies cannot accrue \n(or be allocated directly or indirectly under any section 401(a) plan of the employer) for the benefit of persons \nspecified in section 409(n) during the nonallocation period? \nPlans Applying Under Section 4975(d)(3) and Regulations Section 54.4975-7 (Leveraged ESOPs) (Complete lines 5a through 5g.)\n5a\nDoes the plan provide that the exempt loan proceeds must be used within a reasonable time to acquire qualifying \nemployer securities, repay such loan, or repay a prior loan as required under Regulations section 54.4975-7(b)(4)?\nb\nDoes the plan provide for the establishment and maintenance of a suspense account as required under Regulations \nsection 54.4975-11(c)?\nc\nDoes the plan provide that the collateral must be limited to qualifying employer securities purchased with such \nexempt loan or qualifying employer securities used as collateral on a prior exempt loan repaid with the proceeds of \nthe current exempt loan as required under Regulations section 54.4975-7(b)(5)?\nd\nDoes the plan provide that no person entitled to payment under an exempt loan shall have any right to assets of the \nESOP other than collateral given for such loan, contributions (other than contributions of employer securities) made \nto repay such exempt loan, and earnings attributable to such collateral and the investment of such contributions as \nrequired under Regulations section 54.4975-7(b)(5)?\ne\nDoes the plan provide that payments made with respect to an exempt loan by the ESOP during the year must not \nexceed an amount equal to the sum of contributions and earnings received during or prior to such year less such \npayments in prior years as required under Regulations section 54.4975-7(b)(5)?\nf\nDo plan terms provide that qualifying employer securities will be forfeited only after other assets as required under \nRegulations section 54.4975-11(d)(4)?\ng\nDoes the plan provide that the protections and rights provided to participants and beneficiaries with respect to \nemployer securities are nonterminable as required in Regulations section 54.4975-11(a)(3)(i) and (ii)?\nUnder penalties of perjury, I declare that I have examined this application, including accompanying statements and schedules, and to the best of my \nknowledge and belief, it is true, correct, and complete.\nSIGN HERE ▶\nDate ▶\nType or print name\nType or print title\nForm 5309 (Rev. 1-2012)\n",
"Form 5309 (Rev. 1-2012)\nPage 3 \nWhat's New\nThe IRS has created a page on \nIRS.gov for information about \nForm 5309 and its instructions, at \nwww.irs.gov/form5309. Information \nabout any recent developments \naffecting Form 5309 will be posted \non that page.\nGeneral Information\nSection references are to the Internal \nRevenue Code unless otherwise \nnoted.\nUse this form to apply for a \ndetermination letter for an employee \nstock ownership plan (ESOP) that \nmeets the requirements of section \n4975(e)(7). Attach Form 5309 to \nForm 5300, Application for \nDetermination for Employee Benefit \nPlan.\nThe plan you establish must be \ndesigned to invest primarily in \nemployer securities. For a definition \nof employer securities and how it \napplies to your plan, see section \n409(I) or section 4975(e)(8). Also see \nRegulations section 54.4975-11 for \nthe formal plan requirements of an \nESOP.\nMore information. For more \ninformation about the latest \ndevelopments on Form 5309 and its \ninstructions, go to www.irs.gov/\nform5309.\nGeneral Instructions\nA Change To Note\nThe questions with regard to tax \ncredit ESOPs have been deleted. If \nyour plan involves such a plan, \nplease state so in the cover letter \nand refer to Regulations section \n1.46-8(d) for the formal requirements \nof a tax credit ESOP. The question \nrelating to type of plan has been \ndeleted from the form.\nWho May File\n1. Any corporate employer who \nhas established an ESOP intended \nto meet the requirements under \nsection 4975(e)(7). \n2. Any corporate employer who \namends an ESOP under section \n4975(e)(7).\nAn S corporation-sponsored ESOP \nmust provide that no prohibited \nallocation of employer stock may be \nmade to a disqualified person for a \nnonallocation year. This applies to all \nplan years beginning on or after \nJanuary 1, 2005. This applies to plan \nyears ending after March 14, 2001, if:\n1. The ESOP was established after \nMarch 14, 2001, or\n2. The ESOP was established on \nor before March 14, 2001, if the \nemployer maintaining the ESOP had \nnot made an S-corporation election \nin effect on such date.\nHow To Complete the Application\n• If a number is requested, a number \nmust be entered.\n• If an item provides a box to check, \nwritten responses are not \nacceptable.\n• The application has formatted \nfields that will limit the number of \ncharacters entered per field.\n• All data input will need to be \nentered in Courier 10 point font.\n• Alpha characters should be \nentered in all capital letters.\n• Enter spaces between any words. \nSpaces do not count as characters.\nWhat To File\nTo receive a determination on \nwhether a plan, initially or as a result \nof a plan amendment, meets the \nrequirements of section 4975(e)(7), \nsubmit Form 5309, Form 5300, and \na copy of all documents and \nstatements required by those forms. \nAttach the completed Form 5309 to \nForm 5300.\nSignature\nForm 5309 must be signed by the \nprincipal officer authorized to sign.\nNote. Stamped signatures are not \nacceptable; see Rev. Proc. 2012-4, \n2012-1 I.R.B. 125, at www.irs.gov/\npub/irs-irbs/irb12-01.pdf.\nPaperwork Reduction Act Notice. \nWe ask for the information on this \nform to determine whether you meet \nthe legal requirements for the plan \napproval you request. Your filing of \nthis information is only required if you \nwish the IRS to determine if your plan \nqualifies under section 4975(e)(7).\nYou are not required to provide \nthe information requested on a form \nthat is subject to the Paperwork \nReduction Act unless the form \ndisplays a valid OMB control \nnumber. Books or records relating to \na form or its instructions must be \nretained as long as their contents \nmay become material in the \nadministration of any Internal \nRevenue law. Generally, tax returns \nand return information are \nconfidential, as required by section \n6103.\nThe time needed to complete and \nfile this form will vary depending on \nindividual circumstances. The \nestimated average time is:\nRecordkeeping .\n. 6 hr., 13 min.\nLearning about the \nlaw or the form .\n. 2 hr., 10 min.\nPreparing and \nsending the form \nto the IRS .\n.\n.\n.\n2 hr., 22 min.\nIf you have comments concerning \nthe accuracy of these time estimates \nor suggestions for making this form \nsimpler, we would be happy to hear \nfrom you. You can write to the \nInternal Revenue Service, Tax \nProducts Coordinating Committee, \nSE:W:CAR:MP:T:M:S, 1111 \nConstitution Ave. NW, IR-6526, \nWashington, DC 20224.\n"
] |
p4224.pdf
|
1010 Publ 4224 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4224.pdf
|
[
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nMistakes in benefit plans \ncan – and do – happen. \nThese Federal agencies have programs ready to help: \ny Internal Revenue Service y U.S. Department of Labor \nRead on to learn more \nFor More Information \nIRS, TAX EXEMPT AND GOVERNMENT ENTITIES, \nEMPLOYEE PLANS \nFor information on the Employee Plans Compliance Resolution \nSystem, visit www.irs.gov/ep and click on “Correcting Plan Errors” \nunder “Retirement Plans Community Topics.” Subscribe to the \nIRS’s free retirement plan newsletters, Employee Plans News and \nRetirement News for Employers, at www.irs.gov/ep. \nU.S. Department of Labor, \nEmployee Benefits Security Administration \nVisit www.dol.gov/ebsa for fact sheets on the agency’s two \nself-correction programs, guides to ERISA compliance, calculators, \nand more. Call toll-free 1-866-444-3272 for copies of many of the \npublications featured on the Web site. \n(10-2010) \nOctober 2010 \nRetirement Plan Correction Programs \nMinimize the effects of plan errors \nComply with the law \nProtect participant benefits \n",
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nInternal Revenue Service \nTax Exempt & Government Entities Division Employee Plans \nThe IRS system of retirement plan correction programs, the Employee Plans \nCompliance Resolution System (EPCRS), helps plan sponsors of various types \nof qualified retirement plans protect participant benefits and keep their plans \ncompliant with the Internal Revenue Code requirements. The EPCRS encour\nages plan sponsors to correct plan errors earlier rather than later. More infor\nmation is available at www.irs.gov/ep, click on “Correcting Plan Errors.” \nIs there a way to correct mistakes myself? \nYes! Under the Self-Correction Program (SCP) many plan errors can be \ncorrected without IRS involvement. \nn No notification to the IRS is required; \nn No fees need to be paid to IRS; and \nn Your plan and its participants will retain favorable tax benefits. Of course, \nyou can also ask for IRS assurance about correcting these mistakes, too, \nthrough the Voluntary Correction Program. \nWhat if our mistakes can’t be corrected in this “do-it-yourself” \nprogram? \nThe Voluntary Correction Program (VCP) works for plan errors that are not \neligible for self-correction or for any error in which you want IRS assurance \nabout the methods used to fix the error. \nn You must make a written submission and pay a compliance fee to the IRS. \nn Errors are corrected and the plan’s tax benefits are preserved for plan \nparticipants and the plan sponsor with IRS help and approval. \nAnd what happens if the IRS audits my plan? \nn Errors corrected appropriately under SCP or VCP will not jeopardize the \nplan’s tax-favored status when the IRS audits your plan. \nn For other errors found during an IRS examination, help is available \nthrough the Audit Closing Agreement Program (Audit CAP). This program \nalso permits you to correct errors and preserve the tax benefits for plan \nparticipants and sponsors. However, your fee to the IRS will be greater \nthan the fee required under VCP but less than the tax, interest and \npenalties due if the plan lost its tax-favored status. \nU.S. Department of Labor \nEmployee Benefits Security Administration (EBSA) \nEBSA protects the assets of employee benefit plans (both retirement and \nhealth) under Title I of the Employee Retirement Income Security Act (ERISA). \nAmong the key areas EBSA oversees are the critical responsibilities of those \nwho exercise discretion over retirement and health plans. \nEBSA has two voluntary self-correction programs for plan administrators who \nneed help in meeting ERISA requirements: \nn The Delinquent Filer Voluntary Compliance Program (DFVCP) assists late or \nmissed Form 5500 filers in coming up to date with corrected filings. \n• n• Participation is a two-part process. For more information, including \na calculator to help you accurately determine the penalty \npayment needed to participate in the DFVCP and the \nconvenient option of paying the penalty electronically, visit \nwww.dol.gov/ebsa and click on “Correction Programs.” \n• \n• n• To view the Form 5500, visit www.efast.dol.gov. \n• \t\nTo speak with a DOL representative, call EBSA’s Office of the Chief \nAccountant at 202-693-8360 (not a toll-free number). \nn The Voluntary Fiduciary Correction Program (VFCP) affords plan sponsors \nand officials the chance to identify and fully correct certain transactions \nsuch as prohibited purchases, sales and exchanges, improper loans, \ndelinquent participant contributions and improper plan expenses. The \nVFCP includes 19 specific transactions. \n• n• The VFCP also provides immediate relief from payment of excise \ntaxes under a class exemption which covers six transactions. \n • \t\nViolations can be fully and correctly resolved in four easy steps. \nFor a list of violations and corrective actions, and the addresses \nof EBSA Regional Offices that can help with applications, visit \nwww.dol.gov/ebsa and click on “Correction Programs.” \n • \t\nThere are a number of tools online to assist applicants in using the \nProgram, including an online calculator, model application, and \nchecklist. \nHere are some examples of common errors and the \ncorrection program that you can use to bring your \nplan into compliance: \nPlan Error: \nApply to: \nForm 5500 Late or Missed Filing \nDFVCP \nLate or Missed Deposits of Employee Salary \nReduction Contributions \nVFCP \nParticipant Loan Failures \n(for example, loans that exceed the maximum \npermitted dollar amount) \nEPCRS \nVFCP (for certain \nfailures – after \nusing the EPCRS) \nFailure to Timely Amend Plan to Keep it Updated with \nChanges in the Law \nEPCRS \nPlan Operational Errors arising from the failure to \nfollow plan terms (for example, an employee who \nmeets the plan’s eligibility requirements but is not \nallowed to participate) \nEPCRS \nSpecified Plan Prohibited Transactions (for example, \nsales or loans between the plan and a party in \ninterest) \nVFCP \nFor more information on: \nn DFVCP and VFCP go to www.dol.gov/ebsa and select “Correction \nPrograms.” \nn EPCRS, go to www.irs.gov/ep and select “Correcting Plan Errors.” \n"
] |
p785.pdf
|
1005 Publ 785 (PDF)
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https://www.irs.gov/pub/irs-pdf/p785.pdf
|
[
"If the IRS has recorded a Notice of Federal Tax Lien\n(NFTL) against you and you are trying to obtain a\nloan to buy real or personal property, the following\nquestions frequently arise:\nDoes the lien prevent a bank, mortgage company, or\nother lender from lending you money to buy a house,\na motor vehicle, or other consumer goods or property?\nWhen a loan is made to purchase real property,\nthe lender may obtain a Purchase Money Mortgage\n(PMM); when a loan is made to purchase personal\nproperty, the lender may obtain a Purchase Money\nSecurity Interest (PMSI). Provided all requirements of\nstate law are complied with, these types of financing\nagreements allow lenders to finance the purchase of\nreal and personal property even though a NFTL has\nbeen filed against you.\nIf you borrow money from a lender for such a purpose\nand give the lender a security interest in the property\npurchased with the proceeds of the loan, will the lender’s\nsecurity interest have priority over the tax lien?\nIn 1968 the Internal Revenue Service published\nRevenue Ruling 68-57, which states that it is the\nposition of the IRS that a PMM or a PMSI given\nin good faith to secure a loan for the purchase of\nreal property or goods, has priority over an already\nrecorded Notice of Federal Tax Lien. (See Revenue\nRuling 68-57 at the end of this publication.)\nIs it necessary for the Internal Revenue Service to issue\na certificate of subordination giving the security interest\npriority over the NFTL?\nIt is not necessary for the Internal Revenue Service\nto issue a certificate of subordination in order for the\nlender’s PMM or PMSI to have priority over the lien.\nIn order for the PMM or PMSI to have priority over\nthe lien, the PMM or PMSI must meet all of the\nrequirements under state law, including the following.\nThe PMI or PMSI must:\nBe allowed under local law – The creation of a\nPMM or a PMSI is based on state law. While allowed\nby all states, you or your lender should be familiar\nwith the laws of the state in which you live. Make sure\nthat your state’s law does not put a limit on the dollar\namount of a PMM or a PMSI.\nThe proceeds of the loan must be used to\npurchase the property – The PMM or PMSI will have\npriority over the federal tax lien in the property you are\npurchasing in an amount equal to the proceeds of the\nloan that are directly used to purchase the property.\nIf the PMM or PMSI must be recorded – Make\nsure that the PMM or PMSI is recorded in the place\ndirected by your state’s law, and that it is recorded\nwithin any time frame that your state’s law may\nrequire.\nIf the security interest that will be securing the loan\nyou are making qualifies for the priority given to a\nPMM or a PMSI, you do not need a certificate of\nsubordination from the Internal Revenue Service,\nand a certificate will not be provided if applied for.\nIf you or your lender have any questions about whether\nyour loan is being secured by a qualifying purchase\nmoney mortgage or purchase money security interest,\nplease call or write the Technical Services (Advisory)\noffice in your area. Contact information is found in\nPublication 4235, Technical Services (Advisory) Group\nAddresses.\nRevenue Ruling 68-57\nSection 6321 – LIEN FOR TAXES\n26 cfr 301.6321-1: Lien for Taxes\nRev.Rul. 68-57\nThe Federal Tax Lien Act of 1966, P.L. 89-719, C.B.\n1966-2, 623, does not refer to a purchase money\nsecurity interest of mortgage. However, the General\nExplanation of the Act, as set forth in House of\nRepresentatives Report No. 1884, C.B. 1966-2, at\npage 817, states as follows:\nAlthough so-called purchase money mortgages are\nnot specifically referred to under present law, it has\ngenerally been held that these interests are protected\nwhenever they arise. This is based upon the concept\nthat the taxpayer has acquired property or a right to\nproperty only to the extent that the value of the whole\nproperty or right exceeds the amount of the purchase\nmoney mortgage. This concept is not affected by the\nbill.\nIn view of the legislative history of the Federal Tax Lien\nAct of 1966, the Internal Revenue Service will consider\nthat a purchase money security interest or mortgage\nvalid under local law is protected even though it may\narise after a notice of Federal tax lien has been filed.\nSpecial information relating to\nPurchase Money Mortgages, Purchase Money Security Interests, and\nSubordination of the Federal Tax Lien\nPublication 785 (10-2005)\nCatalog Number 47474W\nDepartment of Treasury\nInternal Revenue Service\nwww.irs.gov\n"
] |
p3366a.pdf
|
1210 Publ 3366-A (PDF)
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https://www.irs.gov/pub/irs-pdf/p3366a.pdf
|
[
"Publication 3366-A (Rev. 12-2010) Catalog Number 27272G Department of the Treasury Internal Revenue Service www.irs.gov\nPhotocopies Available Here\nFor additional tax products visit \nwww.irs.gov or Call 1-800-829-3676\nNeed \nIRS Tax \nForms?\n"
] |
f14135.pdf
|
0610 Form 14135 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f14135.pdf
|
[
"Form 14135 \n(June 2010) \nApplication for Certificate of Discharge of\nProperty from Federal Tax Lien \nDepartment of the Treasury — Internal Revenue Service \nOMB No. 1545-2174\nComplete the entire application. Enter NA (not applicable), when appropriate. Attachments and exhibits should be \nincluded as necessary. Additional information may be requested of you or a third party to clarify the details of the \ntransaction(s). \n1. Taxpayer Information (Individual or Business named on the notice of lien): \nName (Individual First, Middle Initial, Last) or (Business) as it appears on lien \nName Continuation (Individual First, Middle Initial, Last) or (Business d/b/a) \nAddress (Number, Street, P.O. Box) \nPrimary Social Security Number \n(last 4 digits only) \nSecondary Social Security Number \n(last 4 digits only) \nEmployer Identification Number \nCity \nState \nZIP Code \nTelephone Number (with area code) \nFax Number (with area code) \n2. Applicant Information: \nCheck if also the Taxpayer (If not the taxpayer, attach copy of lien. See Sec.10) \nName (First, Middle Initial, Last) \nRelationship to taxpayer \nAddress (Number, Street, P.O. Box) \nCity \nState \nZIP Code \nTelephone Number (with area code) \nFax Number (with area code) \n3. Purchase/Transferee/New Owner \nCheck if also the Applicant \nRelationship to taxpayer \n4. Attorney/Representative Information \nPower of Attorney Form 2848 \nAttached: Form 8821 or\nYes \nNo\nName (First, Middle Initial, Last) \nInterest Represented (e.g. taxpayer, lender, etc.) \nAddress (Number, Street, P.O. Box) \nCity \nState \nZIP Code \nTelephone Number (with area code) \nFax Number (with area code) \n5. Lender/Finance Company Information - or (Settlement/Escrow Company for applications under Section 6325(b)(3) only) \nCompany Name \nContact Name \nContact Phone Number \nCatalog Number 54727S \nwww.irs.gov \nForm 14135 (Rev. 06-2010) \n",
"Page 2 of 3 \n6. Monetary Information \nProposed sales price \nExpected proceeds to be paid to the United States in exchange for \nthe certificate of discharge (Enter NA if no proceeds are anticipated) \n7. Basis for Discharge: Check the box below that best addresses what you would like the United States to consider in \nyour application for discharge. (Publication 783 has additional descriptions of the Internal Revenue Code sections listed below.) \n6325(b)(1) \nValue of property remaining attached by the lien(s) is at least double the liability of the federal tax \nlien(s) plus other encumbrances senior to the lien(s) \n6325(b)(2)(A) The United States receives an amount not less than the value of the United States' interest. \n(Note: If you are applying under 6325(b)(2)(A) and are the property owner but not the taxpayer, see also \nsection 16.) \n6325(b)(2)(B) Interest of the United States in the property to be discharged has no value. \n6325(b)(3) \nProceeds from property sale held in escrow subject to the liens and claims of the United States. \n6325(b)(4) \nDeposit made or bond furnished in an amount equal to the value of the United States' interest. \n(Note: This selection provides a remedy under 7426(a)(4) for return of deposit but is exclusively for a property \nowner not named as the taxpayer on the lien) \n8. Description of property (for example, 3 bedroom rental house; 2002 Cessna twin engine airplane, serial number \nAT919000000000X00; etc.): \nAddress of real property (If this is personal property, list the address where the property is located): \nAddress (Number, Street, P.O. Box) \nCity \nState \nZIP Code \nFOR REAL ESTATE: a legible copy of the deed or title showing \nthe legal description is required \nAttached \nNA \nFOR Discharge Requests under Section 6325(b)(1): \ncopy of deed(s) or title(s) for property remaining subject to the \nFederal Tax Lien is required \nAttached \nNA \n9. Appraisal and Valuations \nREQUIRED APPRAISAL \nProfessional appraisal completed by a disinterested third party \nAttached \nPLUS ONE OF THE FOLLOWING ADDITIONAL VALUATIONS: \nCounty valuation of property (real property) \nAttached \nInformal valuation of property by disinterested third party \nAttached \nProposed selling price (for property being sold at auction) \nAttached \nOther: \nAttached \nAND for applications under Section 6325(b)(1), valuation information (of the type described above in this section) must also be \nprovided for property remaining subject to the lien. \nCatalog Number 54727S \nwww.irs.gov \nForm 14135 (Rev. 06-2010) \n",
"Page 3 of 3 \n10. Copy of Federal Tax Lien(s) (Complete if applicant and taxpayer differ) \nAttached \nNo \nOR list the lien number(s) found near the top right corner on the lien document(s) (if known) \n11. Copy of the sales contract/purchase agreement (if available) \nAttached \nNo \nOR \nDescribe how and when the taxpayer will be divested of his/her interest in the property: \n12. Copy of a current title report \nAttached \nNo \nOR \nList encumbrances senior to the Federal Tax Lien. Include name and address of holder; description of encumbrance, \ne.g., mortgage, state lien, etc.; date of agreement; original loan amount and interest rate; amount due at time of \napplication; and family relationship, if applicable (Attach additional sheets as needed): \n13. Copy of proposed closing statement (aka HUD-1) \nAttached \nNo \nOR \nItemize all proposed costs, commissions, and expenses of any transfer or sale associated with property (Attach \nadditional sheets as needed): \n14. Additional information that may have a bearing on this request, such as pending \nlitigation, explanations of unusual situations, etc., is attached for consideration \nAttached \nNo \n15. Escrow Agreement (For applications under IRC 6325(b)(3)) \nAttached \nNo \nEscrow agreement must specify type of account, name and depositary for account, \nconditions under which payment will be made, cost of escrow, name and address of any \nparty identified as part of escrow agreement, and signatures of all parties involved including \nAdvisory Group Manager. Terms for agreement must be reached before discharge approved. \n16. WAIVER (For applications made by third parties under IRC 6325(b)(2)) \nIf you are applying as an owner of the property and you are not the taxpayer, to have this application considered under section \n6325(b)(2), you must waive the rights that would be available if the application were made under section 6325(b)(4). If you choose \nnot to waive these rights, the application will be treated as one made under 6325(b)(4) and any payment will be treated like a \ndeposit under that section. Please check the appropriate box. \nI understand that an application and payment made under section 6325(b)(2) does not provide the judicial remedy \navailable under section 7426(a)(4). In making such an application / payment, I waive the option to have the payment \ntreated as a deposit under section 6325(b)(4) and the right to request a return of funds and to bring an action under \nsection 7426(a)(4). \nWaive \nNo \n17. Declaration \nUnder penalties of perjury, I declare that I have examined this application, including any accompanying schedules, exhibits, \naffidavits, and statements and to the best of my knowledge and belief it is true, correct and complete. \nSignature/Title \nDate \nSignature/Title \nDate \nCatalog Number 54727S \nwww.irs.gov \nForm 14135 (Rev. 06-2010) \n"
] |
f13287.pdf
|
1209 Form 13287 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f13287.pdf
|
[
"Department of the Treasury – Internal Revenue Service\nForm 13287 \n(December 2009) \nBank Payment Problem Identification \nSection I. \nPart 1: Taxpayer Information (For completion by bank) \nInformation Supplied by Bank \n1. Taxpayer Identification Number (TIN) \n(DO NOT enter the EIN of the taxpayer's bank.) \n2. Multiple TINs \nYes \n(See attached list) \n3. Form(s) Payment Intended For (if known) 4. Tax Period(s) Payment Intended For \n(if known) \nPart 2: Bank Information (For completion by bank) \n5. Name of Bank (Enter complete legal name of responsible bank)\n 6. Federal Employer Identification Number \n(FEIN) of Bank \n7. Bank Branch Street Address\n 8. Branch Number of Bank Where Problem \nOccurred \n9. City, State, ZIP Code \n10. American Banking Association (ABA) Number \n11. Bank Contact Name and Title (Please print) \n12. Telephone Number \n13. FAX Number \n14. Number of Payments Delayed 15. Payment / Combined Payments Amount \n$ \n17. Date T/P Requested\nPayment (explain in item 26) \n18. Date Payment \nTransmitted \n19. Number of Days\nPayment Late \n16. Method of Payment (“x” proper box) \nACH debit \nACH credit \nCoupon \nFed wire \n20. Date IRS was \nContacted \n21. Mode of Contact (“x” proper box) \nPhone \nFAX \nLetter \n22. Problem Involved Multiple Payments \nYes (See attached list.) \nNo \n23. Deposit Made More than 48 Hours After\nProblem Discovered \nNo \nYes (Explain in Item 25.) \n24. IRS Contacted within 48 Hours of Problem \nDiscovery \nNo (Explain in Item 25.)\nYes \nSignature\nAuthorization of \nBank Official \n25. Explanation (Items 23 and 24) \n26. Brief explanation why payment could not be processed as taxpayer requested \nBy signing below, I understand that the financial institution listed above will accept responsibility for the payment(s) delay. \n27. Name (Please print) \n28. Title \n29. Signature \n30. Date \nSection II. \nINFORMATION SUPPLIED BY INTERNAL REVENUE SERVICE \nPart 3: IRS Information (For completion by IRS) \n31. History \n32. Resolution \n33. Name of Taxpayer \n34. Taxpayer \nCorrespondence Date \n35. Date Bank's Completed Form \n13287 received at IRS \n36. Method of Taxpayer Contact \n(“x” proper box) \nPhone \nFAX \nLetter\n37. TC 971 \nAction Code 30 ___ \n38. Payment Date \n39. Intended Payment Date \n40. Additional Action(s) for Adjustment(s) \nto Account (TC 181, ADX 48/24/34) \n41. IRS Contact Name (Please print) \n42. IRS Contact Employee \nNumber \n43. IRS Contact Phone Number \n44. IDRS Input Date (mm/dd/yyyy) \n45. Master File Projected 23C \nPosting Date \n46. Date Information FAXd to Federal \nReserve Board (FRB) \nCatalog No. 34294M \nwww.irs.gov \nForm 13287 (Rev. 12-2009) \n( \n) \n \n \n(\n(\n) \n) \n",
" \n \nInstructions for Completing Form 13287, Bank Problem Identification Worksheet \nGENERAL— When a bank delays forwarding a taxpayer's “timely received with proper instructions” Federal Tax Deposit \n(FTD) to the U.S. Treasury, the taxpayer may be relieved of the portion of the FTD penalty pertaining to that payment, if the \nbank accepts responsibility for the delay. For each delayed FTD payment or issue, FAX a separate Form 13287 and \nInstructions to the responsible bank for completion and a bank official's signature. The signed form then becomes the \nauthorization for the Federal Reserve Board (FRB) to charge the bank for the loss of funds to the U.S. Treasury. \nSECTION I. INFORMATION SUPPLIED BY BANK \nPart 1: Taxpayer Information\n(Items 1 thru 4 for completion by bank) \nItem 1: Taxpayer Identification Number (TIN) — \nEnter the Employer Identification Number (EIN) or Social \nSecurity Number (SSN) of the taxpayer. (DO NOT enter the\nEIN of the taxpayer's bank.) \nItem 2: Multiple TIN(s) — \nIf multiple TINs (clients) are involved in this issue, please \nindicate this and attach a list to this document. The list should \ninclude the clients’ TIN(s), the deposit date(s), the deposit \namount(s), and the form(s) and tax period(s) where the deposit \nwas intended. \nItem 3: Form(s) — \nEnter the Form number of the account where the deposit was \nintended (if known). If the payment was submitted for an \nincorrect form number, please notate that form in Item # 26. \nItem 4: Tax Period(s) — \nEnter the Tax Period of the account where the deposit was \nintended (if known). If the payment was submitted for an \nincorrect tax period, please notate that tax period in Item # 26. \nPart 2: Bank Information \n(Items 5 thru 30 for completion by bank) \nItem 10: American Banking Association (ABA) Number — \nEnter the ABA number of the responsible bank for assessment \nof the cost of funds (loss of interest). \nItem 11: Bank Contact Name and Title — \nEnter the name and title of the bank contact person who can \ndiscuss this issue. \nItem 14: Number of Payments Delayed —\nIf only one payment was delayed, enter “1” in this block. If \nmore than one, enter the total and attach a separate \nspreadsheet which shows the breakdown by TIN of the \nindividual payment amounts (see Item # 2). \nItem 15: Payment / Combined Payments Amount —\nEnter the single payment amount or, if multiple payments are \ninvolved, enter the total of all delayed payments. \nItem 17: Date T/P Requested Payment (mm/dd/yyyy) —\nEnter the date the taxpayer requested the payment to post to \ntheir IRS account. (This usually is the due date.) \nItem 19: Number of Days Payment Late —\nEnter the number of days elapsed between the date the \npayment should have been posted to the taxpayer's IRS \naccount and the date it actually posted (settlement date and \nthe intended settlement date). \nItem 20: Date IRS was contacted (mmddyyyy) —\nEnter the date the IRS was first contacted about the issue. \nSECTION II. INFORMATION SUPPLIED BY IRS \nPart 3: IRS Information \n(Items 31 thru 46 for completion by IRS) \nItem 31: History —\nEnter a brief history of any actions, contacts, etc. \nItem 32: Resolution — \nEnter a brief history of actions taken to resolve this issue. \nItem 33: Name of Taxpayer —\nIf the case only involves one TIN, list the name of the \ntaxpayer(s) or business. \nItem 34: Taxpayer correspondence date (mmddyyyy) — \nEnter the date the taxpayer first contacted IRS about this \nissue. \nItem 36: Method of Taxpayer Contact (mm/dd/yyyy) — \nEnter the mode the taxpayer used to contact the IRS about \nthis issue. \nItem 37: TC 971 — \nFor TC971 input, enter “1 – 9” for action codes 301-309. If \nTC971 cannot be input, prepare a Form 8646, Checklist to \nIdentify Delays in Processing Federal Tax Deposits (FTDs). \nItem 38: Payment Date (mm/dd/yyyy ) — \nEnter the date the payment was posted to the taxpayer's \naccount. \nItem 39: Intended Payment Date (mm/dd/yyyy ) — \nEnter the date the payment should have posted to the \ntaxpayer's account. \nItem 40: Additional Action(s) for Adjustment(s) to\nAccount (TC 181, ADX 48/24/34) — \nEnter any other actions taken in addition to the TC 971 (or in \nplace of). \nItem 41: IRS contact name — \nEnter the name of the person who worked the case. \nCatalog No. 34294M \nwww.irs.gov \nForm 13287 (Rev. 12-2009) \n"
] |
p4275.pdf
|
1007 Publ 4275 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4275.pdf
|
[
"What is EFTPS Express Enrollment for New Businesses?\nA. All businesses receiving a new EIN (Employer Identification Number) are \npre-enrolled in the Electronic Federal Tax Payment System (EFTPS) enabling \nyou to make all your federal tax payments electronically. EFTPS is a free \nservice provided by the U.S. Department of the Treasury. More information is \navailable at www.eftps.gov.\nHow does EFTPS work?\nA. You can schedule your tax payments through EFTPS via Internet or phone at \nleast one calendar day prior to the tax due date (by 8:00 p.m. ET). Based on your\ninstructions, EFTPS initiates a debit against the bank account you indicated, \nsends the money to Treasury, and sends the tax payment information to IRS for\nupdating your tax records. Business taxpayers can schedule a payment up to \n120 days in advance of tax due date.\nI don’t have any federal tax obligations now, but I received this mailing.\nA. You are still pre-enrolled in EFTPS. You should complete the activation of your\nenrollment so you will be ready to make payments through EFTPS when you \ndo have tax obligations.\nWhat happens if I don’t activate my EFTPS Enrollment?\nA. You will need to begin making tax payments using Federal Tax Deposit coupons\n(Form 8109). You must call the IRS at 1-800-829-4933 to order Coupons. Allow \n5-6 weeks for delivery. We recommend you activate your enrollment in the event\nyou are without FTD coupons when your tax obligation is due to avoid any \npenalties for late payment. FTD coupons cannot be downloaded via the Internet.\nCan I still use FTD coupons?\nA. You have the option to order FTD coupons as noted above. You can avoid waiting\nto receive the coupons via the mail and the trip to the bank by activating your\nEFTPS enrollment now. Your EFTPS payment history that is available via the\nInternet or phone will only reflect the EFTPS payments you make, not any \npayments made with a paper coupon.\nWhat if I have not received my EFTPS PIN?\nA. The EFTPS PIN package is mailed to your IRS address of record. (If less \nthan 1 week since receiving your EIN) please wait, the PIN should arrive within \n5 business days after receiving the EIN. If more than one week since receiving \nyour EIN, call EFTPS Customer Service at 1-800-555-4477.\nEFTPS EXPRESS ENROLLMENT FOR NEW BUSINESSES\n1\n",
"How do I activate my EFTPS enrollment?\nA. Instructions for activating are included in your EFTPS PIN package. Follow the\nsteps in the “How to Activate Your Enrollment” brochure or follow the steps below.\n1. Call 1- 800-555-3453 and follow the automated instructions.\n2. Enter financial institution information (bank routing and account number)\n3. Choose whether or not you wish to have EFTPS verify the bank \ninformation. If you choose to verify the bank account information it will\ndelay making a payment for 6-10 business days. If you choose not to \nhave the bank account number verified, you can begin making payments\nimmediately after all activation steps have been completed. You are \nresponsible for the accuracy of the number entered. If it is incorrect, the\nfinancial institution may return the payment and you may incur an IRS\npenalty for late payment.\n4. Authorize withdrawal of electronic payments from bank account\n5. Enter phone number\n6. Write down the confirmation number\n7. The voice response system will offer the option of obtaining an Internet\nPassword so you can make payments via the Internet\n8. Within 7-10 days, taxpayers will receive an EFTPS\nConfirmation/UpdatePackage by mail that contains a Confirmation/Update\nForm and an EFTPS Payment Instruction Booklet \nI finished my activation, but did not receive a confirmation number?\nA. Call EFTPS Customer Service at 1-800-555-4477.\nI finished my activation, but couldn’t get my Internet Password?\nA. Call EFTPS Internet Password at 1-800-982-3526.\nCan I use the Internet right away to make payments?\nA. Yes. Once you activate your enrollment and obtain an Internet password, you can\nmake payments immediately, if you chose not to have your bank account verified.\nHow will I know if my payments have been made?\nA. For each payment made through EFTPS, you receive an immediate \nacknowledgement number that can be used to track the payment and \ncommunicate with IRS. This acknowledgement number acts as a receipt for \nthe payment instructions. You can view your payments via the Internet or call\nEFTPS Customer Service 1-800-555-4477 to verify payments and review up to \n16 months of your payment history.\nDepartment of the Treasury\nInternal Revenue Service\nw w w . i r s . g o v\nPublication 4275 (10-2007)\nCatalog Number\n37951G\nIRS\n"
] |
f8879ex.pdf
|
1210 Form 8879-EX (PDF)
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https://www.irs.gov/pub/irs-pdf/f8879ex.pdf
|
[
"Form 8879-EX\n(Rev. December 2010) \nDepartment of the Treasury \nInternal Revenue Service \nIRS e-file Signature Authorization \nfor Forms 720, 2290, and 8849\nFor the period beginning\n, 20\n, and ending\n, 20\n.\n▶ Do not send to the IRS. Keep for your records. ▶ See instructions.\nOMB No. 1545-2081\nName (as shown on Forms 720, 2290, or 8849) \nTaxpayer identification number \nPart I \nType of Return and Return Information (Whole dollars only) \nCheck the box for the return for which you are using this Form 8879-EX and enter the applicable amount from the return. If you check \nthe box on lines 1a, 2a, or 3a, below, and the amount on that line for the return for which you are filing this form was blank, leave lines \n1b, 1c, 2b, or 3b, whichever is applicable, blank (do not enter -0-). However, if you entered -0- on the return, enter -0- on the \napplicable line below. Do not complete more than one line in Part I. \n1 \na\nForm 720 check here ▶\nb Balance due, if any (Form 720, Part III, line 10) .\n.\n.\n1b \nc Overpayment, if any (Form 720, Part III, line 11) \n.\n.\n1c \n2 \na\nForm 2290 check here ▶ \nb Balance due (Form 2290, line 6) \n.\n.\n.\n.\n.\n.\n.\n2b \n3 \na\nForm 8849 check here ▶\nb Total refund (from Schedules 1, 2, 3, 5, 6, or 8) \n.\n.\n3b \nCaution. For line 3b, Schedules 2, 3, 5, and 8 cannot be combined with any other schedules. File a separate Form 8879-EX \nfor each schedule. \nPart II \nTaxpayer Declaration and Signature Authorization \nUnder penalties of perjury, I declare that I have examined a copy of my electronic return and accompanying schedules and statements for the \nperiod shown above and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amounts in \nPart I above are the amounts shown on the copy of my electronic return. I consent to allow my electronic return originator (ERO), transmitter, \nor intermediate service provider to send my return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for \nrejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund, that are required \nfor electronic returns processing. If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds \nwithdrawal (direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the federal taxes \nowed on this return, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury \nFinancial Agent at 1-888-353-4537 no later than two business days before the payment (settlement) date. I also authorize the financial \ninstitutions involved in the processing of the electronic payment of taxes to receive confidential information necessary to answer inquiries and \nresolve issues related to the payment. I have selected a personal identification number (PIN) as my signature for the electronic return and, if \napplicable, my consent to electronic funds withdrawal. \nTaxpayer’s PIN: check one box only \nI authorize \nERO firm name\nto enter my PIN \ndo not enter all zeros\nas my signature\non my electronically filed return and, if filing Form 2290, the Consent to Disclosure of Tax Information. \nI will enter my PIN as my signature on my electronically filed tax return or request for refund. Check this box \nonly if you are entering your own PIN and your return or request is filed using the Practitioner PIN method. The \nERO must complete Part III below. \nTaxpayer’s signature ▶\nDate ▶\nPart III\nCertification and Authentication\nERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN. \ndo not enter all zeros \nI certify that the above numeric entry is my PIN, which is my signature on the electronically filed return for the taxpayer indicated \nabove. I confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file Application and \nParticipation, and Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns. \nERO’s signature ▶\nDate ▶\nERO Must Retain This Form — See Instructions \nDo Not Submit This Form to the IRS Unless Requested To Do So\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 49632M\nForm 8879-EX (Rev. 12-2010) \n",
"Form 8879-EX (Rev. 12-2010) \nPage 2 \nPurpose of Form \nUse Form 8879-EX if you and the electronic return originator \n(ERO) want to use a personal identification number (PIN) to \nelectronically sign an electronic excise tax return or request for \nrefund. \nIf applicable, Form 8879-EX is also used to authorize an \nelectronic funds withdrawal. If you do not use Form 8879-EX to \nsign your return, you must use Form 8453-EX, Excise Tax \nDeclaration, for an IRS e-file Return. For more information, see \nthe instructions for Form 8453-EX. \nDo not send this form to the IRS. The ERO must retain \nForm 8879-EX. \nERO Responsibilities \nThe ERO will: \n• Enter the name and taxpayer identification number as shown \non Forms 720, 2290, or 8849. \n• Complete Part I by checking the box for the type of return \nbeing filed and using the amounts (zeros may be entered when \nappropriate) from the return being filed. \n• Enter on the authorization line in Part II the ERO firm name \n(not the name of the individual preparing the return) if the ERO \nis authorized to enter the taxpayer’s PIN. \n• Give the taxpayer Form 8879-EX for completion and review. \nThis can be done by hand delivery, U.S. mail, private delivery \nservice, email, or Internet website. \n• Complete Part III, including a signature and date. \n▲\n!\nCAUTION\nForm 8879-EX must be completed and signed \nbefore the electronic return is transmitted (or \nreleased for transmission). \nTaxpayer’s Responsibilities \nThe taxpayer filing Forms 720, 2290, or 8849 has the following \nresponsibilities. \n• Verify the type of return being filed in Part I. \n• Verify the accuracy of the prepared return. \n• Check the appropriate box in Part II to either authorize the \nERO to enter your PIN or to choose to enter it in person. \n• Indicate or verify his or her PIN when authorizing the ERO to \nenter it (the PIN must be five numbers other than all zeros). \n• Sign and date Part II. \n• Return the completed Form 8879-EX to the ERO by hand \ndelivery, U.S. mail, private delivery service, or fax. \nNote. Your return will not be transmitted to the IRS until the \nERO receives the signed Form 8879-EX. \nImportant Notes for EROs \n• Do not send Form 8879-EX to the IRS unless requested to do \nso. Retain the completed Form 8879-EX for 3 years from the \nreturn due date or IRS received date, whichever is later. \n• Enter the taxpayer’s PIN on the input screen only if the \ntaxpayer has authorized you to do so. \n• Provide the taxpayer with a copy of the signed Form 8879-EX \nupon request. \n• Provide the taxpayer with a corrected copy of Form 8879-EX if \nchanges are made to the return (for example, based on the \ntaxpayer’s review). \n• See Pub. 4163, Modernized e-File (MeF) Information for \nAuthorized IRS e-file Providers for Business Returns. \nPaperwork Reduction Act Notice. We ask for the information \non this form to carry out the Internal Revenue laws of the United \nStates. You are required to give us the information. We need it \nto ensure that you are complying with these laws and to allow \nus to figure and collect the right amount of tax. \nYou are not required to provide the information requested on \na form that is subject to the Paperwork Reduction Act unless \nthe form displays a valid OMB control number. Books or \nrecords relating to a form or its instructions must be retained as \nlong as their contents may become material in the \nadministration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by \nInternal Revenue Code section 6103. \nThe time needed to complete this form will vary depending \non individual circumstances. The estimated average time is: \nRecordkeeping \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n 52 min. \nLearning about the law \nor the form .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. 6 min. \nPreparing, copying, assembling, \nand sending the form \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. 9 min. \nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making this form simpler, we would \nbe happy to hear from you. You can write to the Internal \nRevenue Service, Tax Products Coordinating Committee, \nSE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. Do not send Form 8879-EX to this \naddress. Instead, keep it for your records. \n"
] |
f4421.pdf
|
0487 Form 4421 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f4421.pdf
|
[
"of Payee\nDepartment of the Treasury\nInternal Revenue Service\nDECLARATION\nExecutor's Commissions and Attorney's Fees\nEstate of:\nDate of Death:\ndeclare under\nI (We)\nto administer this\npenalties of perjury that my (our) total commissions of $\nhave been agreed upon and have been or\nestate and total attorney's fees of $\nwill be paid as follows:\nDate Paid\nSocial Security\nTotal Amount\nName and Address\nor to be Paid\nPaid or to be Paid\nNumber of Payee\nhas been or will be claimed as\nOf the commissions or fees shown above, only $\nan income tax deduction. If the amounts or dates are changed, or if an election is made to claim\ncommissions or fees deducted on the estate tax return as an income tax deduction, the Internal Revenue\nService will be notified, and any resulting estate tax will be paid. The recipients of these commissions and\nfees will report them for income tax purposes for the year received.\n(Signature of Executor or Administrator)\n(Date)\n(Signature of Executor or Administrator)\n(Date)\n(Signature of Attorney)\n(Date)\n(Signature of Attorney)\n(Date)\nForm 4421 (Rev. 4-1987)\nFor Privacy Act Notice, see back of form.\nCat. No. 41641V\n",
"Privacy Act Notice\nUnder the Privacy Act of 1974, we must tell you:\nWe ask for tax return information to carry out the In-\nternal Revenue laws-of the United States. We need it\nto figure and collect the right amount of tax.\nOur legal right to ask for the information and\nwhether the law says you must give it.\nWe may give the information to the Department of\nJustice and to other Federal agencies, as provided by\nlaw. We may also give it to cities, States, the District\nof Columbia, and U.S. commonwealths or\npossessions to carry out their tax laws. And we may\ngive it to foreign governments because of tax treaties\nthey have with the United States.\nWhat major purposes we have in asking for it, and\nhow it will be used.\nWhat could happen if we do not receive it.\nThe law covers: Tax returns and any papers\nfiled with them. Any questions we need to ask\nyou so we can:\nIf you do not file a return, do not provide the infor-\nmation we ask for, or provide fraudulent information,\nthe law provides that you may be charged penalties\nand, in certain cases, you may be subject to criminal\nprosecution. We may also have to disallow the exemp-\ntions, exclusions, credits, deductions, or adjustments\nshown on the tax return. This could make the tax\nhigher or delay any refund. Interest may also be\ncharged.\nComplete, correct, or process your return.\nFigure your tax.\nCollect tax, interest, or penalties.\nOur legal right to ask for information is Internal\nRevenue Code sections 6001, 601 1, and 6012(a),\nand their regulations. They say that you must file a\nreturn or statement with us for any tax you are liable\nfor. Code section 6109 and its regulations say that\nyou must show your social security number on what\nyou file. This is so we know who you are, and can\nprocess your return and papers.\nPlease keep this notice with your records. It may help\nyou if we ask you for other information.\nIf you have questions about the rules for filing and\ngiving information, please call or visit any Internal\nRevenue Service office.\nThis is the only notice we must give you to explain the\nPrivacy Act. However, we may give you other notices\nif we have to examine your return or collect any tax,\ninterest, or penalties.\nYou must fill in all parts of the tax form that apply to\nyou. But you do not have to check boxes for the\nPresidential Election Campaign Fund.\n"
] |
f5754.pdf
|
1208 Form 5754 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f5754.pdf
|
[
"5754\n \nForm\n \nOMB No. 1545-0239\n \nStatement by Person(s) Receiving Gambling Winnings\n \n(Rev. December 2008)\n \n© Payers of gambling winnings should see the separate Instructions for Forms W-2G\nand 5754.\n \nDepartment of the Treasury\nInternal Revenue Service\n \nRace number\n \nMachine number\n \nGame number\n \nType of winnings\n \nDate won\n \nPerson to Whom Winnings Are Paid\n \nAddress\n \nName\n \nFederal income tax\nwithheld\n \nAmount received\n \nOther I.D.\n \nTaxpayer identification number\n \nPersons to Whom Winnings Are Taxable (continued on page 2)\n \n(e) Winnings from\nidentical wagers\n \n(b) Taxpayer\nidentification number\n \n(d) Amount won\n \n(c) Address\n \n(a) Name\n \nUnder penalties of perjury, I declare that, to the best of my knowledge and belief, the names, addresses, and taxpayer identification numbers that I have furnished correctly\nidentify me as the recipient of this payment and correctly identify each person entitled to any part of this payment and any payments from identical wagers.\n \nDate ©\n \nSignature ©\n \nCat. No. 12100R\n \nForm 5754 (Rev. 12-2008)\n \nPart I\n \nPart II\n \n© Recipients of gambling winnings should see the instructions on the back of this form.\n \nFor Paperwork Reduction Act Notice, see back of form.\n \nReturn to payer. Do not\nsend to the IRS.\n \n",
"Page 2\n \nForm 5754 (Rev. 12-2008)\n \nPersons to Whom Winnings Are Taxable (continued from page 1)\n \n(e) Winnings from\nidentical wagers\n \n(b) Taxpayer\nidentification number\n \n(d) Amount won\n \n(c) Address\n \n(a) Name\n \nPurpose of form. You must complete Form 5754 if you\nreceive gambling winnings either for someone else or as\na member of a group of two or more people sharing the\nwinnings, such as by sharing the same winning ticket.\nThe information you provide on the form enables the\npayer of the winnings to prepare Form W-2G, Certain\nGambling Winnings, for each winner to show the winnings\ntaxable to each.\n \nComplete Part II to identify each winner and each\nwinner’s share of the winnings. If you are also one of the\nwinners, enter your information first in Part II by entering\n“Same as above” in columns (a), (b), and (c) and the\napplicable amounts in columns (d) and (e). Then complete\ncolumns (a) through (e) for each of the other winners.\nReturn the form to the payer.\n \nTaxpayer identification number. \nThe taxpayer\nidentification number for an individual is the social\nsecurity number or individual taxpayer identification\nnumber. For all others, it is the employer identification\nnumber.\n \nCompleting the form. If you are the person to whom\ngambling winnings are paid, enter your name, address,\nand taxpayer identification number in Part I. If the\nwinnings are from state-conducted lotteries, the box\nlabeled “Other I.D.” may be left blank. The total amount\nreceived and the total federal income tax withheld must\nbe entered in the remaining columns.\n \nSignature. If federal income tax is withheld, the person\nwho receives the winnings must sign and date the form. If\nno federal income tax is withheld, no signature is\nrequired.\n \nPaperwork Reduction Act Notice. We ask for the\ninformation on this form to carry out the Internal Revenue\nlaws of the United States. You are required to give us the\ninformation. We need it to ensure that you are complying\nwith these laws and to allow us to figure and collect the\nright amount of tax. Regulations section 31.3402(q)\nrequires you to furnish an information return to the payer\nif you receive gambling winnings either for someone else\nor as a member of a group of two or more people sharing\nthe winnings, such as by sharing the same winning ticket.\n \nThe time needed to complete this form will vary\ndepending on individual circumstances. The estimated\naverage time is 12 minutes.\n If you have comments concerning the accuracy of this\ntime estimate or suggestions for making this form\nsimpler, we would be happy to hear from you. You can\nwrite to the Internal Revenue Service, Tax Products\nCoordinating Committee, SE:W:CAR:MP:T:T:SP, 1111\nConstitution Avenue, NW, IR-6526, Washington, DC\n20224. Do not send this form to this address. Instead,\nreturn it to the payer.\n \nPart II\n \nInstructions for Recipient of Gambling\nWinnings\n \nYou are not required to provide the information\nrequested on a form that is subject to the Paperwork\nReduction Act unless the form displays a valid OMB\ncontrol number. Books or records relating to a form or its\ninstructions must be retained as long as their contents\nmay become material in the administration of any Internal\nRevenue law. Generally, tax returns and return\ninformation are confidential, as required by section 6103.\n \nForm 5754 (Rev. 12-2008)\n \n"
] |
f8804c.pdf
|
0309 Form 8804-C (PDF)
|
https://www.irs.gov/pub/irs-pdf/f8804c.pdf
|
[
"OMB No. 1545-1934\n \nCertificate of Partner-Level Items to Reduce\nSection 1446 Withholding\n \n8804-C\n \nForm\n \nDepartment of the Treasury\nInternal Revenue Service\n \nTaxpayer identification number\n \nForeign partner’s name\n \nNumber, street, and room or suite no. If a P.O. box, see instructions.\n \nDate of certification\n \nCity, state, and ZIP code. If a foreign address, see instructions.\n \nSection A—Partner Information\n \nPart I\n \nGeneral Information\n \nPartnership’s tax year for which the certificate is submitted\nbeginning \n, 20\n, and ending \n, 20\n \nSection B—Partnership Information\n \nEmployer identification number\n \nPartnership’s name\n \nNumber, street, and room or suite no. If a P.O. box, see instructions.\n \nCity, state, and ZIP code. If a foreign address, see instructions.\n \nForm 8804-C (Rev. 3-2009)\n \nCat. No. 37731M\n \nThis certificate is not being submitted by a partnership, estate, trust (other than certain grantor trusts described in the\ninstructions), or beneficiary thereof.\n \nb\n \nI acknowledge that submitting this certificate does not relieve me of my obligation to file my income tax return and pay income \ntax nor my obligation to make any estimated tax payments under section 6654 or 6655. I will make all estimated tax payments \nrequired under section 6654 or 6655.\n \n2a\n \nI acknowledge that the receipt of this certificate by the IRS does not constitute acceptance of the amount or character of any \nitem of deduction or loss submitted as part of this certificate.\n \nb\n \nThe partner makes the following representations:\n \nThis certificate is not being submitted to a publicly traded partnership.\n \n1a\n \n© See separate instructions.\n \nFor Paperwork Reduction Act Notice, see separate instructions.\n \nIf this is the first certificate submitted for this or any prior tax year, check here ©\n.\n \n1\n \nA\n \nIf a certificate was submitted for a prior tax year, enter that tax year here ©\n \nB\n \nIf the partner is submitting an updated certificate, check here ©\n. Also, complete Part I, line 5.\n \nC\n \nSection C—Partner Representations\n \nI have provided valid documentation to the partnership to which this certificate is being submitted in accordance with\nRegulations section 1.1446-1.\n \nc\n \nIf this year is the first tax year for which I am submitting a certificate to any partnership (regardless of whether I was a partner \nin the partnership to which I am submitting this certificate or any other partnership during each of these years):\n(i) My U.S. federal income tax return for the immediately preceding tax year has been (or will be) timely filed (including extensions \nI obtained);\n(ii) The U.S. federal income tax returns for the second and third preceding tax years were filed by the earlier of:\n(1) The date that is 1 year after the due date set forth in section 6072(c) for filing such return, not including any extensions \nof time to file; or \n(2) The date on which this certificate is submitted to the partnership;\n(iii) All amounts due with each return (including interest, penalties, and additions to tax, if any) were (or will be) paid on or\nbefore these dates.\n \n3a\n \nIf this year is not the first tax year for which I am submitting a certificate to any partnership: \n(i) I met the requirements on line 3a for the first tax year for which I submitted a certificate to any partnership; \n(ii) I timely filed (including extensions I obtained) a U.S. federal income tax return for the first year I submitted a certificate to \nany partnership; \n(iii) I have (or will have) timely filed (including extensions I obtained) a U.S. federal income tax return for each tax year since\nthe first tax year for which I submitted a certificate to any partnership (regardless of whether I was a partner in any partnership \nduring each of those years); and \n(iv) I have (or will have) timely paid all amounts due with those returns.\n \nb\n \nI will timely file my U.S. federal income tax return for the current tax year and timely pay all amounts due with that return.\n \nc\n \nAs of the time of submission of this certificate, I had not filed the following U.S. federal income tax return:\n \nForm ©\n \nTax year ended ©\n \nFiling due date ©\n \nI will comply with the provisions of Regulations section 1.1446-6(c)(2)(ii)(B) for providing an updated certificate or status update \nwith respect to the filing of any such return. See instructions for additional information.\n \nb\n \n4a\n \n(Rev. March 2009)\n \n",
"Complete Part II to certify the deductions and losses for the tax year that you reasonably expect to be available to reduce your U.S.\nfederal income tax liability on your allocable share of effectively connected income or gain from the partnership (see instructions).\n \nPage 2\n \nForm 8804-C (Rev. 3-2009)\n \nAn updated certificate is required when the facts or representations made in the original certificate have changed or a status\nreport is required. If you did not check the box on line C in Part I and are not submitting an updated certificate, skip this Section \nD and go to Part II.\n \nSection D—Updated Certificates\n \nCheck the applicable box(es) to indicate the reason(s) for filing an updated certificate:\n \n5\n \nThe certificate I submitted to the partnership for this tax year listed a prior tax year U.S. federal income tax return that I had not yet\nfiled. I have now filed this tax return and am submitting this updated certificate to inform the partnership that the return has been filed.\nThis updated certificate must be submitted within 10 days of the return’s filing. Note: Complete Part I, line 4a and substitute the date\nfiled for the filing due date.\n \na\n \nThe certificate I submitted to the partnership for this tax year listed a prior tax year U.S. federal income tax return that I had not yet\nfiled. I am submitting this updated certificate to the partnership prior to its final installment due date of 1446 tax (see instructions) to\ninform the partnership that such tax return remains unfiled, but will be timely filed. Also, I am hereby informing the partnership that the\nfirst certificate submitted can continue to be considered by the partnership. Note: Complete Part I, line 4a and include any extension\nof time in the filing due date.\n \nb\n \nThe amount or character of the deductions and losses listed on the most recent certificate I submitted to the partnership has changed\nand I am informing the partnership of those changes. This updated certificate must be submitted within 10 days of making that\ndetermination. Note: Complete all three columns of Part II, line 7.\n \nd\n \nI previously certified to the partnership that, for this tax year, my investment in the partnership was my only activity giving rise to\neffectively connected income, gain, loss, or deduction. I am informing the partnership that this certification is no longer accurate. \nNote: This updated certificate must be submitted within 10 days of this change.\n \ne\n \nOther information on the most recent certificate I submitted is incorrect. I am providing the corrected information on this updated\ncertificate and I am attaching a statement identifying the information being corrected.\n \nf\n \nWhereas the partner has completed all of the applicable information requested in Part I of this form, which is incorporated into this\ncertification by reference, the partner represents:\n \nPart II\n \nCertifications of Deductions and Losses Under Regulations section 1.1446-6(c)(1)(i)\n \nThe deductions and losses set forth in this certificate are described in Regulations section 1.1446-6(c)(1)(i).\n \n6\n \nAll of the deductions and losses set forth in this certificate are (or will be) reflected on my U.S. federal income tax returns for a tax year ending\nprior to the installment due date or the close of the partnership tax year for which this certificate will be considered.\n \n7\n \nThe deductions and losses described in Regulations\nsection 1.1446-6(c)(1)(i) that meet the requirements of\nline 7 that I reasonably expect to be available to reduce \nmy U.S. federal income tax liability on my allocable\nshare of effectively connected income or gain from the\npartnership for this tax year are:\n \nNet operating loss carryover\n \n8\n \na\n \nOther ordinary deductions and losses described in Regulations\nsection 1.1446-6(c)(1)(i) that are subject to partner level limitation\nor warrant special consideration. Attach a statement that indicates \ntype, amount, and limitations\n \n8a\n \n8b\n \nCapital losses. Attach a statement that indicates type and\namount\n \nf\n \nb\n \n8c\n \n(a) Amount on First or \nPreviously Superseded \nCertificate\n \n(b) Net Change–\nAmount of Increase or \n(Decrease)\n \n(c) Updated Certificate \nAmount\n \nLosses suspended under section 704(d) that are\nattributable to the partnership to which this certificate is\nbeing submitted\n \nc\n \n8d\n \nSuspended passive activity losses that meet the\nrequirements of Regulations section 1.1446-6(c)(1)(i)(D).\nAttach a statement identifying the partnership activity to\nwhich the loss relates\n \nd\n \n8e\n \nSuspended at-risk losses that meet the requirements of\nRegulations section 1.1446-6(c)(1)(i)(D). Attach a statement\nidentifying the partnership activity to which the loss relates\n \ne\n \n8f\n \nForm 8804-C (Rev. 3-2009)\n \n© Complete columns (b) and (c) if filing an updated certificate.\n \n© All filers must complete column (a).\n \nNote: If Part III is applicable, it is not necessary to complete Part II. However, under some circumstances, it may be advisable to\ncomplete both Part II and Part III. See instructions.\n \nThe certificate I submitted to the partnership for this tax year listed a prior tax year U.S. federal income tax return that I had not yet\nfiled. I am submitting this updated certificate to the partnership prior to its final installment due date of 1446 tax (see instructions) to\ninform the partnership that such tax return remains unfiled. Also, I am hereby informing the partnership that the first certificate\nsubmitted can no longer be considered by the partnership. Note: Complete Part I, line 4a and include any extension of time in the\nfiling due date.\n \nc\n \n",
"Page 3\n \nForm 8804-C (Rev. 3-2009)\n \nWhereas the partner has provided all of the applicable information requested in Part I of this form, which is incorporated into this\ncertification by reference, the partner represents:\n \nIf the only activity that gives rise to effectively connected income, gain, deduction, or loss during the partner’s tax year is (and \nwill be) the partner’s investment in the partnership, check here ©\n \n12\n \nConsent is hereby given to disclosures of return and return information by the Internal Revenue Service pertaining to the validity\nof this certificate to the partnership or other withholding agent to which this certificate is submitted for the purpose of administering \nsection 1446.\n \nUnder penalties of perjury, I declare that I have examined this certification, including accompanying schedules and statements, and \nto the best of my knowledge and belief, it is true, correct, and complete.\n \nPart III\n \nCertification Under Regulations section 1.1446-6(c)(1)(ii)\n \nPart IV\n \nDisclosure Consent and Signature\n \nSign \nHere\n \nSignature of partner or authorized representative\nIf signed by an authorized representative, a copy of the power of attorney must be attached.\n \nForm 8804-C (Rev. 3-2009)\n \nTitle\n \nDate\n \n©\n \nThe deductions and losses set forth in this certificate have not been disallowed by the IRS as part of a proposed adjustment \ndescribed in Regulations section 601.103(b) or 601.105(b).\n \n11\n \n9\n \nThe amounts of deductions and losses set forth in this Form 8804-C have not been certified to another partnership for the same \ntax year for the purpose of reducing that other partnership’s withholding under section 1446.\n \nComplete Part III to certify that your investment in the partnership is (and will be) your only activity that will give rise to effectively\nconnected items for the tax year (see instructions).\n \nI have not used (and will not use) any of the deductions and losses set forth in this certificate to reduce installment tax\nobligations under section 6654 or 6655 on income, other than my allocable share of income from the partnership to which\nthis certificate is provided.\n \n10\n \n"
] |
f14199.pdf
|
0111 Form 14199 (PDF)
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https://www.irs.gov/pub/irs-pdf/f14199.pdf
|
[
"Form 14199 (Rev. 1-2011) \nForm 14199 \n(January 2011) \nCatalog Number 57048S \nCOBRA Recapture Statement \nDepartment of the Treasury — Internal Revenue Service \nwww.irs.gov \nComplete the following information \nTaxpayer Name \nSocial Security Number \nDaytime telephone number (including area code) \n( \n) \n-\nComplete the following information \nI, \n(Print Name) \n, under penalties of perjury, certify that I did not meet the \nrequirements, as explained in the enclosed letter and Publication 502, for recapturing COBRA premium \nassistance, for the 2009 tax year. \nI did not meet the requirements because: \nNOTE: If you are not required to recapture your COBRA premium assistance because of the modified adjusted gross \nincome calculation, please send us a completed copy of the worksheet for Recapture of COBRA Premium Assistance for\nHigher Income Taxpayers (also included with the letter), when you send us this completed Form. \nSignature \nDate \n"
] |
f12277.pdf
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1011 Form 12277 (PDF)
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https://www.irs.gov/pub/irs-pdf/f12277.pdf
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[
"Form 12277 \n(October 2011) \nDepartment of the Treasury — Internal Revenue Service \nApplication for Withdrawal of Filed \nForm 668(Y), Notice of Federal Tax Lien\n(Internal Revenue Code Section 6323(j)) \n1. Taxpayer Name (as shown on the Notice of Federal Tax Lien) \n2. Social Security/Employer Identification No. \n3. Taxpayer's Representative, if applicable, or Name and Title of contact person, if taxpayer is a business \n4. Address (Number, Street, P.O. Box) \n5. City \n6. State \n7. ZIP code \n8. Phone Number \n9. Attach copy of the Form 668(Y), Notice of Federal Tax Lien, if available, OR, if you don't have a copy, provide the \nfollowing information, if available: \nSerial number of Form 668(Y) (found near the top of the document) \nDate Form 668(Y) filed \nRecording office where Form 668(Y) was filed \n10. Current status of the federal tax lien (\"x\" appropriate box) \nOpen \nReleased \nUnknown \n11. Reason for requesting withdrawal of the filed Notice of Federal Tax Lien (\"x\" appropriate box(es)) \nThe Notice of Federal Tax Lien was filed prematurely or not in accordance with IRS procedures. \nThe taxpayer entered into an installment agreement to satisfy the liability for which the lien was imposed\nand the agreement did not provide for a Notice of Federal Tax Lien to be filed. \nThe taxpayer is under a Direct Debit Installment Agreement. \nWithdrawal will facilitate collection of the tax. \nThe taxpayer, or the Taxpayer Advocate acting on behalf of the taxpayer, believes withdrawal is in the\nbest interest of the taxpayer and the government. \n12. Explain the basis for the withdrawal request (attach additional sheets and other documentation that substantiates your \nrequest, as needed) \nAffirmation \nUnder penalties of perjury, I declare that I have examined this application (including any accompanying \nschedules, exhibits, affidavits, and statements) and, to the best of my knowledge and belief, it is true, \ncorrect, and complete \nSignature (Taxpayer or Representative) \nTitle (if business) \nDate \nCatalog Number 27939C \nwww.irs.gov \nForm 12277 (Rev. 10-2011) \n",
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nPage 2 of 2 \nGeneral Instructions \n1. Complete the application. If the information you supply is \nnot complete, it may be necessary for the IRS to obtain \nadditional information before making a determination on the \napplication. bullet\nSections 1 and 2: Enter the taxpayer's name and \nSocial Security Number (SSN) or Employer \nIdentification Number (EIN) as shown on the Notice of \nFederal Tax Lien (NFTL). \nSection 3: Enter the name of the person completing \nthe application if it differs from the taxpayer's name in \nsection 1 (for example, taxpayer representative). For \nbusiness taxpayers, enter the name and title of person \nmaking the application. Otherwise, leave blank. \nSections 4 through 8: Enter current contact information \nof taxpayer or representative. \nSection 9: Attach a copy of the NFTL to be withdrawn, \nif available. If you don't have a copy of the NFTL but \nhave other information about the NFTL, enter that \ninformation to assist the IRS in processing your \nrequest. \nSection 10: Check the box that indicates the current \nstatus of the lien. \n\"Open\" means there is still a balance owed with \nrespect to the tax liabilities listed on the NFTL. \n\"Released\" means the lien has been satisfied or is no \nlonger enforceable. \n\"Unknown\" means you do not know the current status \nof the lien. \nSection 11: Check the box(es) that best describe the \nreason(s) for the withdrawal request. NOTE: If you are \nrequesting a withdrawal of a released NFTL, you \ngenerally should check the last box regarding the best \ninterest provision. \nSection 12: Provide a detailed explanation of the \nevents or the situation to support your reason(s) for the \nwithdrawal request. Attach additional sheets and \nsupporting documentation, as needed. \nAffirmation: Sign and date the application. If you are \ncompleting the application for a business taxpayer, \nenter your title in the business. \n2. Mail your application to the IRS office assigned your \naccount. If the account is not assigned or you are \nuncertain where it is assigned, mail your application to IRS, \nATTN: Advisory Group Manager, in the area where you live \nor is the taxpayer's principal place of business. Use \nPublication 4235, Advisory Group Addresses, to determine \nthe appropriate office. \n3. Your application will be reviewed and, if needed, you may \nbe asked to provide additional information. You will be \ncontacted regarding a determination on your application. \na. If a determination is made to withdraw the NFTL, we\n will file a Form 10916(c), Withdrawal of Filed Notice of\n Federal Tax Lien, in the recording office where the\n original NFTL was filed and provide you a copy of the\n document for your records.\n b. If the determination is made to not withdraw the\n NFTL, we will notify you and provide information\n regarding your rights to appeal the decision. \n4. At your request, we will notify other interested parties \nof the withdrawal notice. Your request must be in \nwriting and provide the names and addresses of the \ncredit reporting agencies, financial institutions, and/or \ncreditors that you want notified. \nNOTE: Your request serves as our authority to release the \nnotice of withdrawal information to the agencies, financial \ninstitutions, or creditors you have identified. \n5. If, at a later date, additional copies of the withdrawal notice \nare needed, you must provide a written request to the \nAdvisory Group Manager. The request must provide:\n a. The taxpayer's name, current address, and taxpayer\n identification number with a brief statement\n authorizing the additional notifications;.\n b. A copy of the notice of withdrawal, if available; and\n c. A supplemental list of the names and addresses of\n any credit reporting agencies, financial institutions, or\n creditors to notify of the withdrawal of the filed Form\n 668(Y). \n. \nPrivacy Act Notice \nWe ask for the information on this form to carry out the \nInternal Revenue laws of the United States. The primary \npurpose of this form is to apply for withdrawal of a notice of \nfederal tax lien. The information requested on this form is \nneeded to process your application and to determine \nwhether the notice of federal tax lien can be withdrawn. \nYou are not required to apply for a withdrawal; however, if \nyou want the notice of federal tax lien to be withdrawn, you \nare required to provide the information requested on this \nform. Sections 6001, 6011, and 6323 of the Internal \nRevenue Code authorize us to collect this information. \nSection 6109 requires you to provide the requested \nidentification numbers. Failure to provide this information \nmay delay or prevent processing your application; providing \nfalse or fraudulent information may subject you to penalties.\n Routine uses of this information include giving it to the \nDepartment of Justice for civil and criminal litigation, and to \ncities, states, the District of Columbia, and U.S. \ncommonwealths and possessions for use in administering \ntheir tax laws. We may also disclose this information to \nother countries under a tax treaty, to federal and state \nagencies to enforce federal nontax criminal laws, or to \nfederal law enforcement and intelligence agencies to \ncombat terrorism. \nCatalog Number 27939C \nwww.irs.gov \nForm 12277 (Rev. 10-2011) \n"
] |
f8813.pdf
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1208 Form 8813 (PDF)
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https://www.irs.gov/pub/irs-pdf/f8813.pdf
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[
"Partnership Withholding Tax Payment Voucher (Section 1446)\n \n8813\n \nForm\n \nOMB No. 1545-1119\n \n© See separate Instructions for Forms 8804, 8805, and 8813.\n \nDepartment of the Treasury\nInternal Revenue Service\n \nForm 8813 (Rev. 12-2008)\n \nFor Paperwork Reduction Act Notice, see separate Instructions for Forms 8804, 8805, and 8813.\n \nCat. No. 10681H\n \nFor calendar year\n, or tax year beginning\n, 20\n, and ending\n, 20\n \nAmount of this payment\n \n2\n \n$\n \nPartnership’s U.S. employer identification\nnumber\n \n1\n \nMail this voucher with a check\nor money order payable to the\n“United States Treasury.” Write\nthe partnership’s employer\nidentification number, tax year,\nand “Form 8813” on the check\nor money order.\n \n3\n \nPARTNERSHIP’S name, address, (number, street, and room or suite no.), city, state, and ZIP code. If a P.O.\nbox or foreign address, see instructions.\n \n(Rev. December 2008)\n \n© Do not staple or attach this\nvoucher to your payment.\n \n© Do not send cash.\n \n© If you have applied the provisions\nof Regulations section 1.1446-6,\nattach all required Forms 8804-C\nand computations (see instructions).\n \n"
] |
f8878a.pdf
|
1208 Form 8878-A (PDF)
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https://www.irs.gov/pub/irs-pdf/f8878a.pdf
|
[
"Form\n \n8878-A\n \nDepartment of the Treasury\nInternal Revenue Service\n \nIRS e-file Electronic Funds Withdrawal\nAuthorization for Form 7004\n \nOMB No. 1545-1927\n \nName on Form 7004\n \nIdentifying number\n \nInformation From Form 7004 (Whole Dollars Only)\n \nAuthorized Person’s Declaration and Signature Authorization\n \nPart I\n \nPart II\n \nERO’s EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.\n \nERO Must Retain This Form — See Instructions\n \nDo Not Submit This Form to the IRS Unless Requested To Do So\n \nFor Paperwork Reduction Act Notice, see instructions.\n \nCat. No. 39223B\n \nForm 8878-A (Rev. 12-2008)\n \nTentative total tax (Form 7004, line 6) \n \nTotal payments and credits (Form 7004, line 7)\n \n1\n \n2\n \nERO’s signature\n©\n \nDate\n©\n \n1\n \n2\n \nFor calendar year 20\nor tax year beginning\n, 20\n, ending \n, 20\n \n©See instructions. Do not send to the IRS. Keep for your records.\n \nCertification and Authentication\n \ndo not enter all zeros\n \nI certify that the above numeric entry is my PIN, which is my signature to authorize submission of the electronic funds withdrawal \nauthorization with the electronic Form 7004 for the taxpayer indicated above. I confirm that I am submitting this authorization with \nForm 7004 in accordance with the requirements of Pub. 3112, IRS e-file Application and Participation, and Pub. 4163, Modernized \ne-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.\n \nPart III\n \nAuthorized Person’s PIN: check one box only\n \nI authorize \nto enter my PIN \nas my signature\n \nI will enter my PIN as my signature for the taxpayer’s consent to electronic funds withdrawal for the balance due on the\ntaxpayer’s electronic Form 7004 for the tax year indicated above.\n \nAuthorized person’s signature ©\n \nTitle ©\n \nERO firm name\n \ndo not enter all zeros\n \n3\n \nBalance due (Form 7004, line 8)\n \n3\n \nUnder penalties of perjury, I declare that I have been authorized by the above taxpayer to make this authorization and that I have\nexamined a copy of the taxpayer’s electronic Form 7004 for the tax year indicated above. I further declare that the amounts in Part \nI above are the amounts shown on the copy of the taxpayer’s electronic Form 7004. I consent to allow my electronic return originator \n(ERO), transmitter, or intermediate service provider to send this authorization to the IRS with the electronic Form 7004 and to receive \nfrom the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, and (b) the reason for any delay in\nprocessing the form. I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal\n(direct debit) entry to the financial institution account indicated in the tax preparation software for payment of the taxpayer’s balance \ndue on Form 7004, and the financial institution to debit the entry to this account. To revoke a payment, I must contact the U.S.\nTreasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also authorize \nthe financial institutions involved in the processing of the electronic payment of taxes to receive confidential information necessary \nto answer inquiries and resolve issues related to the payment. I have selected a personal identification number (PIN) as my signature \nfor the taxpayer’s consent to electronic funds withdrawal.\n \nDate ©\n \n(Rev. December 2008)\n \nfor the taxpayer’s consent to electronic funds withdrawal for the balance due on the taxpayer’s electronic Form 7004 for \nthe tax year indicated above.\n \n",
"You must receive the\ncompleted and signed Form\n8878-A from the authorized\nperson before an electronic\nForm 7004 with an electronic\nfunds withdrawal authorization is\ntransmitted (or released for transmission).\n \nForm 8878-A (Rev. 12-2008)\n \nPage 2\n \nPurpose of Form\n \n●Provide the authorized person with a\ncorrected copy of Form 8878-A if\nchanges are made to Form 7004 (for\nexample, based on the authorized\nperson’s review).\n \n●Enter the authorized person’s PIN on\nthe input screen only if that person has\nauthorized you to do so.\n \n●See Pub. 3112 and Pub. 4163 for\nmore information. Also, go to\nwww.irs.gov/efile and select Tax\nProfessionals.\n \nThe time needed to complete this\nform will vary depending on individual\ncircumstances.\n \n●You should confirm the identity of the\nauthorized person. For additional\nguidance, see Pub. 3112, IRS e-file\nApplication and Participation.\n \n●Provide the authorized person with a\ncopy of the signed Form 8878-A upon\nrequest.\n \nIf you have comments concerning the\naccuracy of these time estimates or\nsuggestions for making this form\nsimpler, we would be happy to hear\nfrom you. You can write to Internal\nRevenue Service, Tax Products\nCoordinating Committee,\nSE:W:CAR:MP:T:T:SP, 1111 Constitution\nAve. NW, IR-6526, Washington, DC\n20224.\n \nThe estimated average time is:\n \nLearning about the\nlaw or the form \n6 min.\n \nPreparing the form \n9 min.\n \nThe ERO will:\n \n●Enter the name and identifying number\nof the taxpayer at the top of the form;\n \nERO Responsibilities\n \nAuthorized Person\nResponsibilities\n \nThe taxpayer’s Form 7004 with an\nelectronic funds withdrawal authorization\nwill not be transmitted to the IRS until\nthe ERO receives the signed Form\n8878-A.\n \nImportant Notes for EROs\n \n●Do not send Form 8878-A to the IRS\nunless requested to do so. Retain the\ncompleted Form 8878-A for 3 years from\nthe return due date or IRS received date,\nwhichever is later. Form 8878-A can be\nretained electronically in accordance\nwith the recordkeeping guidelines in\nRev. Proc. 97-22, which is on page 9 of\nInternal Revenue Bulletin 1997-13 at\nwww.irs.gov/pub/irs-irbs/irb97-13.pdf.\n \n●Enter on the authorization line in Part\nII the ERO firm name (not the name of\nthe individual preparing the return) if the\nERO is authorized to enter the\nauthorized person’s PIN;\n \n●Give the authorized person Form\n8878-A for completion and review—this\ncan be done by hand delivery, U.S. mail,\nprivate delivery service, email, or Internet\nwebsite; and\n \n●Complete Part I using the amounts\n(zeros may be entered when appropriate)\nfrom the taxpayer’s Form 7004;\n \nA person authorized to sign an\nelectronic funds withdrawal authorization\nand an electronic return originator (ERO)\nuse Form 8878-A to use a personal\nidentification number (PIN) to authorize\nan electronic funds withdrawal of the\nbalance due on an electronic Form\n7004.\n \nDo not send the form to this address.\nInstead, keep it for your records.\n \n \nCAUTION\n \nForm 8878-A is not an\napplication for an extension\nof time to file. Taxpayers\nmust file Form 7004,\nApplication for Automatic Extension of\nTime To File Certain Business Income\nTax, Information, and Other Returns.\n \nPaperwork Reduction Act Notice. We\nask for the information on this form to\ncarry out the Internal Revenue laws of\nthe United States. You are required to\ngive us the information. We need it to\nensure that you are complying with\nthese laws and to allow us to figure and\ncollect the right amount of tax.\n You are not required to provide the\ninformation requested on a form that is\nsubject to the Paperwork Reduction Act\nunless the form displays a valid OMB\ncontrol number. Books or records\nrelating to a form or its instructions must\nbe retained as long as their contents\nmay become material in the\nadministration of any Internal Revenue\nlaw. Generally, tax returns and return\ninformation are confidential, as required\nby Internal Revenue Code section 6103.\n \nDo not send this form to the IRS.\nThe ERO must retain Form 8878-A.\n \n●Complete Part III including a signature\nand date.\n \nCAUTION\n \nThe authorized person will:\n \n●Indicate or verify his or her PIN when\nauthorizing the ERO to enter it (the PIN\nmust be five numbers other than all\nzeros);\n \n●Sign, date, and enter his or her title in\nPart II; and\n \n●Check the appropriate box in Part II to\neither authorize the ERO to enter the\nauthorized person’s PIN or to choose to\nenter it in person;\n \n●Return the completed Form 8878-A to\nthe ERO by hand delivery, U.S. mail,\nprivate delivery service, or fax.\n \nRecordkeeping \n3 hrs., 21 min.\n \n"
] |
p487.pdf
|
0106 Publ 487 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p487.pdf
|
[
"There is no standard form available for an\napplication for Requesting the United States to\nRelease Its Right to Redeem Property Secured by\na Federal Tax Lien. Prepare your request in the\nform of a typed letter and submit it with all\naccompanying documents to:\nIRS, Attn: Technical Services Advisory Group Manager\n (Address Application to the IRS office that filed the lien. Use\n Publication 4235, Technical Services Advisory Group\n Addresses, to determine where to mail your request.)\nGeneral Information\nSection 7425(d) of the Internal Revenue Code provides\nthat the United States may redeem real property sold\nin a nonjudicial proceeding when the sale is made to\nsatisfy a lien prior to that of the government. The\nTechnical Services Advisory Group Manager for the\nInternal Revenue Area in which the property is located\nhas been delegated authority to release any right to\nredeem property.\nThe government may release its right of redemption if\nyou pay the Internal Revenue Service an amount equal\nto the value of that right; or if the IRS determines that\nthe right of redemption is valueless.\nPlease follow all applicable instructions in this\npublication when you apply for a release by the United\nStates of its right to redeem property under IRC\nSection 7425(d).\nGeneral Instructions\nHow to Prepare an Application\nRequesting the United States to Release Its Right to Redeem\nProperty Secured by a Federal Tax Lien\n(over)\n 1. Do not send any payment with your\napplication. The Technical Services Advisory\nGroup Manager will notify you of any amount\ndue after your application is investigated and\napproved. When your payment (if required) is\nreceived, the Technical Services Advisory\nGroup Manager will issue you a release of the\nright to redeem property.\n 2. Please send payment in cash, or by United\nStates postal or bank money order, or a\ncertified, cashier’s or treasurer’s check. Any\npayment made with uncertified funds will delay\nissuance of the release of the right to redeem\nuntil the funds are validated and honored.\nNOTE: Any questions regarding payment can\nbe addressed with the Technical Services\nadvisor assigned to handle the investigation.\n 3. JUDICIAL PROCEEDINGS – You can get an\napplication for a release of right to redeem\nproperty from the United States Attorney’s\noffice for the judicial district in which the\nproperty subject to the right of redemption is\nlocated, if the United States has been properly\nnamed a party defendant in a judicial\nproceeding under Section 2410 of Title 28,\nUnited States Code.\nSpecific Instructions\nImportant: You must include the date of your\n application.\n 1. Please give the name and address of the\nperson requesting the United States to release\nits right to redeem property under Internal\nRevenue Code (IRC) section 7425(d).\n 2. Describe the property for which you are\nrequesting the United States to release its\nright of redemption. Use the description in\nthe title or deed to the property, or attach a\ncertified copy of the title or deed. Include\nstreet address, city and state. Indicate\nwhether it is a personal residence, rental\nproperty, commercial property, unimproved\nproperty, etc., at the time of the nonjudicial\nsale.\n 3. Furnish the following information about the\nnonjudicial sale (such as a foreclosure,\nexecution, state or local tax sale):\n•\nDate sale was held.\n•\nName and address of the Technical\nServices Advisory Group Manager to whom\nthe notice of sale was sent (if known).\n•\nName and address of purchaser.\n•\nPurchase price.\n 4. If the property owner at the date of this\napplication was not the purchaser at the\nnonjudicial sale, give the owner’s name and\naddress.\n",
"Publication 487 (Rev. 1-2006)\nCatalog Number 46553K\nDepartment of Treasury\nInternal Revenue Service\nwww.irs.gov\n 5. List the encumbrances you want to have\nconsidered. For each encumbrance show:\n•\nName and address of holder.\n•\nDescription of the encumbrance.\n•\nDate it arose.\n•\nIf the encumbrance was recorded, give the\ndate and place.\n•\nThe original principal amount of the\nencumbrance and the interest rate.\n•\nThe principal amount due as of the date of\nthe application, if known. (Show costs and\naccrued interest separately.)\n•\nYour family relationship, if any, to the\nholder of any other encumbrance on the\nproperty.\n 6. Attach a copy of each Notice of Federal Tax Lien\naffecting the property, or furnish the following\ninformation as it appears on each filed Notice of\nFederal Tax Lien:\n•\nName of the Internal Revenue Area Office.\n•\nName and address of the taxpayer.\n•\nDate and place each notice was filed.\n 7.\nGive your estimate of the fair market value of\nthe real property with a detailed explanation of\nhow you arrived at the estimate.\n 8. The Technical Services Advisory Group\nManager may request you to furnish additional\ninformation.\n 9. Provide a daytime telephone number and E-mail\naddress (if available) where you may be\nreached.\n 10.Provide the name, address, telephone number\nand E-mail address of your attorney or\nrepresentative, if you have retained one.\n 11.You must make the following declaration over\nyour signature and title. “Under the penalties of\nperjury, I declare that I have examined this\napplication (including any accompanying\nschedules, exhibits, affidavits, and statements)\nand to the best of my knowledge and belief it is\ntrue, correct, and complete.”\n"
] |
f720to.pdf
|
0910 Form 720-TO (PDF)
|
https://www.irs.gov/pub/irs-pdf/f720to.pdf
|
[
"Form\n \nTerminal Operator Report\n \nOMB No. 1545-1734\n \n(Rev. September 2010)\n \nDepartment of the Treasury\nInternal Revenue Service\n \nFor the month ending\n, 20\n.\n \nEmployer identification number (EIN)\n \nCompany name\n \nAddress (number, street, room or suite number)\n \nTerminal\n \nBeginning inventory.\n \nForm 720-TO (Rev. 9-2010)\n \nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\n \n1\n \nCat. No. 73072W\n \n720-TO\n \nPart III\n \nPart I\n \nPart II\n \nCity, state, and ZIP code\n \nContact person\n \nTerminal Operator\n \nName of terminal\n \nTerminal location\n \nTransactions for the Month\n \nForm 637 registration number\n \nEmail address\n \nTerminal control number (TCN)\n \n2\n \nTotal gallons available. Add lines 1\nand 2.\n \n3\n \nTotal disbursements. Enter the\ntotal net gallons from Schedule(s) B,\ncolumn (f). If you have\ndisbursements for more than one\nposition holder for a PC, add the\namounts from each position holder’s\nSchedule B and enter the combined\ntotal by PC.\n \n4\n \nSubtract line 4 from line 3.\n \n5\n \nStock gains and losses. Show\nlosses in (parentheses).\n \n6\n \nActual physical ending inventory at\nterminal.\n \n7\n \nUnder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my\nknowledge and belief, it is true, correct, and complete.\n \nSignature ©\n \nTitle, if applicable ©\n \nDate ©\n \nEnter the transactions for the period on Schedules A and B, then complete lines\n1 through 7 for each product code (PC) (see the instructions).\n \nFax number\n \nDaytime telephone number\n \n(\n)\n \n(\n)\n \nNet Gallons (attach additional schedule(s) if needed)\n \n(a)\n \nPC:\n \n(b)\n \nPC:\n \n(c)\n \nPC:\n \n(d)\n \nPC:\n \nType or print your name below signature.\n \nCorrected\n \nVoid\n \nTotal receipts. Enter the total net\ngallons from Schedule(s) A, column\n(g), by PC.\n \n",
"Form 720-TO (Rev. 9-2010)\n \nProduct Code (PC). Enter the PC (see instructions). A separate\nschedule is required for each PC \n©\n \nTerminal operator name as shown on Form 720-TO\n \n(a)\nCarrier\nname\n \n(b)\nCarrier\nEIN\n \n(c)\nMode\ncode\n \n(d)\nVessel official number\n(required when mode code is\nB, S, IB, IS, EB, or ES)\n \n(e)\nDocument\ndate\n \n(f)\nDocument\nnumber\n \nPage 2\n \nFor the month ending (enter MM/DD/YYYY)\n \nTCN\n \nEIN\n \nTotal. Add amounts in column (g) and enter the total. If there is more than one page for a PC, add the amounts from each page\nand enter the result on the last page of Schedule A for that PC. Do not enter page subtotals. Enter the amount from column (g) on\nForm 720-TO, Part III, line 2, in the column for the applicable PC \n©\n \nTerminal Operator Receipts\n \nSchedule A\n \nForm 720-TO (Rev. 9-2010)\n \nCorrected\n \nVoid\n \nPage\n \nFor more than one Schedule A, for each different PC, number each sheet. For\nexample, 1 of 4, 2 of 4, etc.\n \nof\n \nEnter in the columns below the information requested for the PC on line 1 above.\n \nPosition Holder (PH) name. Enter PH name for PCs Bxx, Dxx,\nand Exx. Enter one name per page.\n \nPH EIN\n \nPH Form 637 registration number\n \n(g)\nNet\ngallons\n \n1\n \n1a\n \n2\n \n3\n \n3\n \n",
"Form 720-TO (Rev. 9-2010)\n \nTerminal operator name as shown on Form 720-TO\n \n(a)\nCarrier\nname\n \n(b)\nCarrier\nEIN\n \n(c)\nVessel official number\n(required when mode code is\nB, S, IB, IS, EB, or ES)\n \n(d)\nDocument\ndate\n \n(e)\nDocument\nnumber\n \n(f)\nNet\ngallons\n \nPage 3\n \nFor the month ending (enter MM/DD/YYYY)\n \nTCN\n \nEIN\n \nTotals. Add all amounts in columns (f) and (g) for each PC, DS, or MC. If there are two MCs for a product destined for one\nstate, or if a product is destined for two states, then two Schedules B and totals are required. If there is more than one Schedule\nB for a PC, DS, or MC, add the amounts from each schedule and enter the result on the last page of Schedule B for each\ndifferent PC, DS, or MC. Do not enter page subtotals. Enter the amount from column (f) for each PC on Form 720-TO, Part III,\nline 4, in the column for the applicable PC \n©\n \nTerminal Operator Disbursements by Position Holder\n \nSchedule B\n \nForm 720-TO (Rev. 9-2010)\n \nCorrected\n \nVoid\n \nPage\n \nFor more than one Schedule B, for each different PC, DS, or\nMC, number each sheet. For example, 1 of 4, 2 of 4, etc.\n \nof\n \nEnter in the columns below the information requested for the PC on line 1 above.\n \nPosition Holder name. Enter one name per page.\n \nPH EIN\n \nPH Form 637 registration number\n \n(g)\nGross\ngallons\n \nComplete lines 1 through 4 for each PC.\n \nProduct Code (PC). Enter the PC (see instructions). A separate schedule is required for each PC \n©\n \nDestination State (DS). Enter the DS for each PC (see instructions). A separate schedule is required for each PC by state. PC 167 destined for Virginia\n(VA) and Maryland (MD) requires two schedules \n©\n \nMode Code (MC). Enter the MC (see instructions) for each PC for each DS. PC 167 destined for VA by truck and rail and destined for MD by truck and\nrail would require four separate schedules: (1) PC 167, VA, rail; (2) PC 167, VA, truck; (3) PC 167, MD, rail; and (4) PC 167, MD, truck \n©\n \nExample. ABC Terminal is preparing Schedule B for disbursements made by position holder XYZ. XYZ disburses gasoline (PC 065), diesel fuel #2 low sulphur undyed\n(PC 167), and jet fuel (PC 130) during the month destined for two states by truck. ABC must prepare six Schedules B to report XYZ’s transactions (3 PCs x 2 DSs). A\nfurther breakdown by MC is not needed because only truck was used.\n \n5(f)\n \n5(g)\n \n1\n \n2\n \n3\n \n4\n \n5\n \n1\n \n2\n \n3\n \n"
] |
p4324.pdf
|
1111 Publ 4324 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4324.pdf
|
[
"Employee Plan Examination Process\n▼\n▼\n▼\n▼\n▼\n▼\n▼\n▼\n▼\n▼\n▼\n▼\n▼\nEmployer mails additional \ninformation to agent \nor agent conducts \nsubsequent visit\nEmployer mails additional \ninformation to agent \nor agent conducts \nsubsequent visit\nCASE CLOSED\nClosing letter issued\nCASE CLOSED\nClosing letter issued\nPublication 4324 \n(Rev. 11-2011) Catalog Number 38453H\nDepartment of the Treasury Internal Revenue Service \nwww.irs.gov\nCORRECTION PROGRAMS\n(Employee Plans Compliance Resolution System)\nCORRECTION PROGRAMS\n(Employee Plans Compliance Resolution System)\nYes\nNo\nNo\nYes\nor\nor\nYour retirement plan is selected for audit\nYour retirement plan is selected for audit\nLetter sent requesting review of plan records and documents\nLetter sent requesting review of plan records and documents\nAppointment date set between Employer/POA or \nAuthorized Representative and Internal Revenue Service Agent\nAppointment date set between Employer/POA or \nAuthorized Representative and Internal Revenue Service Agent\nIRS AGENT CONDUCTS ON-SITE AUDIT OF PLAN\nIRS AGENT CONDUCTS ON-SITE AUDIT OF PLAN\nIs additional information needed? \nIs additional information needed? \nAre there any issues \nrequiring change?\nAre there any issues \nrequiring change?\nTAX CHANGES\n(Potential income or excise tax)\nTAX CHANGES\n(Potential income or excise tax)\nUNAGREED CASE/REVOCATION\n(Proposed revocation or nonqualification letter issued)\nUNAGREED CASE/REVOCATION\n(Proposed revocation or nonqualification letter issued)\n"
] |
f8849s5.pdf
|
0106 Form 8849 (Schedule 5) (PDF)
|
https://www.irs.gov/pub/irs-pdf/f8849s5.pdf
|
[
"OMB No. 1545-1420\nSection 4081(e) Claims\n(Rev. January 2006)\nDepartment of the Treasury\nInternal Revenue Service\nSchedule 5\nName as shown on Form 8849\nClaimant certifies that the amount of the second tax has not been included in the price of the fuel, and has not been\ncollected from the purchaser. Claimant has attached a copy of the First Taxpayer’s Report, and if applicable, a copy\nof the Statement of Subsequent Seller.\nType of fuel\nGasoline\nAviation gasoline\n(a)\nAmount of refund\n(Form 8849)\nTotal refund (see instructions)\n(b)\nCRN\nFor Privacy Act and Paperwork Reduction Act Notice, see Form 8849 instructions.\nCat. No. 27453B\nSchedule 5 (Form 8849) (Rev. 1-2006)\n362\n324\nKerosene\n\u0002 Attach to Form 8849. Do not file with any other schedule.\n(c) Type of fuel\nEnter line number from\nPart I.\n(d)\nDate second tax liability incurred\n(f) \nAmount of second tax paid\n(e)\nGallons of fuel claimed\nPart I\nPart II\nSupporting Information Required. See instructions. If more space is needed, attach separate sheets.\nClaim for Refund of Second Tax. Caution. Claims are made on Schedule 5 by the person that has\nfiled Form 720 reporting and paying the tax claimed.\nDiesel fuel\n1\n4\n3\n2\n360\nUse MMDDYYYY format.\nClaimant’s registration number \u0002\n$\n$\nEIN\n$\n346\nDiesel-water fuel emulsion\n5\n309\nDyed diesel fuel, dyed kerosene, and other exempt removals\n6\n303\nKerosene for use in aviation\n7\n369\nKerosene for use in commercial aviation (other than foreign trade)\n8\n355\n",
"Page 2\nSchedule 5 (Form 8849) (Rev. 1-2006)\nInstructions\nSection 4081(e) Claims\nSection 4081(e) applies to the fuels listed in Part I.\nIf two taxes were paid on the fuel for which the claim is\nfiled, then a claim for refund of the second tax may be made.\nClaimant\nClaim Requirement\nPart I\nPart II\nInformation to be Attached\n1. A copy of the First Taxpayer’s Report that relates to the\nfuel covered by each claim and\n2. If the fuel covered by the claim was bought from\nsomeone other than the first taxpayer, a copy of the\nStatement of Subsequent Seller that the claimant received\nwith respect to that fuel.\nHow To File\nSection references are to the Internal Revenue Code.\nPurpose of Schedule\nExample. Janet is a taxable fuel registrant that owns 10,000\ngallons of gasoline that is being transported on a vessel in\nthe United States. On June 1, 2006, Janet sells the gasoline\nto Hazel, a person that is not a taxable fuel registrant. Janet\nis liable for tax on this sale. Janet prepares a First Taxpayer’s\nReport related to this sale and gives a copy of the report to\nHazel.\nOn June 4, 2006, Hazel sells the same gallons of gasoline\nto Caroline, a taxable fuel registrant. Hazel also gives\nCaroline a copy of Janet’s First Taxpayer’s Report and a\nStatement of Subsequent Seller. On June 9, 2006, the\ngasoline is removed from a terminal at the rack. Caroline is\nthe position holder of the gasoline at the time of the removal\nand thus is liable for tax on the removal. Caroline pays this\ntax to the government.\nAfter Caroline has filed a return of this second tax, Caroline\nfiles Form 8849 and Schedule 5 for a refund for the second\ntax and includes a copy of the First Taxpayer’s Report and\nStatement of Subsequent Seller. In Part I of Schedule 5,\nCaroline enters “1,840.00” in column 1(a). In Part II, Caroline\nenters “1” in column (c); “06092006” in column (d);\n“10,000.00” in column (e); and “1,840.00” in column (f).\nThe person who reported on Form 720 and paid the second\ntax to the government on the same fuel is the only person\neligible to make this claim.\nGenerally, the claim must be filed within 3 years from the\ntime the return for the second tax was filed or 2 years from\nthe time the second tax was paid to the government,\nwhichever is later.\nFor each payment of a second tax, complete all the\ninformation required.\nAttach Schedule 5 to Form 8849. On the envelope write\n“Section 4081(e) Claim” and mail to the IRS at the address\nunder Where To File in the Form 8849 instructions.\nTotal Refund\nAdd all amounts in column (a) and enter the result in the\ntotal refund box at the top of the Schedule.\nThe First Taxpayer’s Report and Statement of Subsequent\nSeller must contain all the information as shown in Model\nCertificates A and B in Appendix B of Pub. 510.\nWhat’s New\n●Line 5 is used for section 4081(e) claims for a diesel-water\nfuel emulsion, effective after December 31, 2005.\n●Line 6 is used for section 4081(e) claims for dyed diesel\nfuel, dyed kerosene, and other exempt removals, effective\nafter September 30, 2005. See Line 6 below for the fuels\napplicable on line 6.\n●Claims relating to kerosene for use in aviation are completely\nrevised, effective after September 30, 2005. Aviation-grade\nkerosene has been deleted from line 5. Lines 7 and 8 have been\nadded for kerosene for use in aviation. For section 4081(e) claims\nrelated to aviation-grade kerosene before October 1, 2005, use\nthe February 2005 revision of Schedule 5 (Form 8849).\nA person who has paid and reported a section 4081 tax to\nthe government on taxable fuel uses Schedule 5 to claim a\nrefund of that tax if a prior section 4081 tax on that fuel has\nalso been paid and reported to the government.\nLine 6. Section 4081(e) claims can be made on line 6 for the\ntax on the following fuels: dyed diesel fuel, dyed kerosene,\nand other exempt removals (gasoline blendstocks, kerosene\nused for a feedstock, and diesel fuel or kerosene used in\nAlaska). The person that has reported a section 4081 tax on\nForm 720 and paid that tax to the government, if a prior\nsection 4081 tax on the fuel has also been paid and reported\nto the government, makes the claim.\nLine 7. Section 4081(e) claims can be made for kerosene for\nuse in aviation by a person that has reported a section 4081\ntax on Form 720 (IRS No. 69) and paid that tax to the\ngovernment if a prior section 4081 tax on the kerosene has\nalso been paid and reported to the government.\nLine 8. Section 4081(e) claims can be made for kerosene for\nuse in commercial aviation (other than foreign trade) by a\nperson that has reported a section 4081 tax on Form 720\n(IRS No. 77) and paid that tax to the government if a prior\nsection 4081 tax on the kerosene has also been paid and\nreported to the government.\nFor each type of fuel, enter the total of all amounts from\ncolumn (f), Part II.\n"
] |
f5305sep.pdf
|
1204 Form 5305-SEP (PDF)
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https://www.irs.gov/pub/irs-pdf/f5305sep.pdf
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"OMB No. 1545-0499\nSimplified Employee Pension—Individual\nRetirement Accounts Contribution Agreement\nForm 5305-SEP\n(Rev. December 2004)\nDo not file\nwith the Internal\nRevenue Service\nDepartment of the Treasury\nInternal Revenue Service\n(Under section 408(k) of the Internal Revenue Code)\nmakes the following agreement under section 408(k) of the\nInternal Revenue Code and the instructions to this form.\n(Name of employer)\nThe employer agrees to provide discretionary contributions in each calendar year to the individual retirement account or individual\nretirement annuity (IRA) of all employees who are at least\nyears old (not to exceed 21 years old) and have performed\nservices for the employer in at least\nyears (not to exceed 3 years) of the immediately preceding 5 years. This simplified\nemployee pension (SEP)\nincludes\ndoes not include employees covered under a collective bargaining agreement,\nincludes\ndoes not include certain nonresident aliens, and\nincludes\ndoes not include employees whose total\ncompensation during the year is less than $450*.\nThe employer agrees that contributions made on behalf of each eligible employee will be:\nA.\nBased only on the first $205,000* of compensation.\nB.\nThe same percentage of compensation for every employee.\nC.\nLimited annually to the smaller of $41,000* or 25% of compensation.\nD.\nPaid to the employee’s IRA trustee, custodian, or insurance company (for an annuity contract).\nName and title\nEmployer’s signature and date\nSection references are to the Internal\nRevenue Code unless otherwise noted.\nWhen not to use Form 5305-SEP. Do not\nuse this form if you:\n1. Currently maintain any other qualified\nretirement plan. This does not prevent you\nfrom maintaining another SEP.\nContribution limits. You may make an\nannual contribution of up to 25% of the\nemployee’s compensation or $41,000*,\nwhichever is less. Compensation, for this\npurpose, does not include employer\ncontributions to the SEP or the employee’s\ncompensation in excess of $205,000*. If you\nalso maintain a salary reduction SEP,\ncontributions to the two SEPs together may\nnot exceed the smaller of $41,000* or 25% of\ncompensation for any employee.\n2. Have any eligible employees for whom\nIRAs have not been established.\n3. Use the services of leased employees\n(described in section 414(n)).\n4. Are a member of an affiliated service\ngroup (described in section 414(m)), a\ncontrolled group of corporations (described in\nsection 414(b)), or trades or businesses under\ncommon control (described in sections 414(c)\nand 414(o)), unless all eligible employees of\nall the members of such groups, trades, or\nbusinesses participate in the SEP.\nPurpose of Form\nEligible employees. All eligible employees\nmust be allowed to participate in the SEP. An\neligible employee is any employee who: (1) is\nat least 21 years old, and (2) has performed\n“service” for you in at least 3 of the\nimmediately preceding 5 years. You can\nestablish less restrictive eligibility\nrequirements, but not more restrictive ones.\nSimplified employee pension. A SEP is a\nwritten arrangement (a plan) that provides you\nwith an easy way to make contributions\ntoward your employees’ retirement income.\nUnder a SEP, you can contribute to an\nemployee’s traditional individual retirement\naccount or annuity (traditional IRA). You make\ncontributions directly to an IRA set up by or\nfor each employee with a bank, insurance\ncompany, or other qualified financial\ninstitution. When using Form 5305-SEP to\nestablish a SEP, the IRA must be a Model\ntraditional IRA established on an IRS form or\na master or prototype traditional IRA for\nwhich the IRS has issued a favorable opinion\nletter. You may not make SEP contributions\nto a Roth IRA or a SIMPLE IRA. Making the\nagreement on Form 5305-SEP does not\nestablish an employer IRA described in\nsection 408(c).\n* For 2005 and later years, this amount is subject to annual cost-of-living adjustments. The IRS announces the increase, if any, in a news release, in the Internal Revenue\nBulletin, and on the IRS website at www.irs.gov.\nCat. No. 11825J\nForm 5305-SEP (Rev. 12-2004)\nArticle I—Eligibility Requirements (check applicable boxes—see instructions)\nArticle II—SEP Requirements (see instructions)\nInstructions\nInstructions to the Employer\nService is any work performed for you for\nany period of time, however short. If you are\na member of an affiliated service group, a\ncontrolled group of corporations, or trades or\nbusinesses under common control, service\nincludes any work performed for any period\nof time for any other member of such group,\ntrades, or businesses.\nExcludable employees. The following\nemployees do not have to be covered by the\nForm 5305-SEP (Model SEP) is used by an\nemployer to make an agreement to provide\nbenefits to all eligible employees under a\nsimplified employee pension (SEP) described\nin section 408(k).\n5. Will not pay the cost of the SEP\ncontributions. Do not use Form 5305-SEP for\na SEP that provides for elective employee\ncontributions even if the contributions are\nmade under a salary reduction agreement.\nUse Form 5305A-SEP, or a nonmodel SEP.\nNote. SEPs permitting elective deferrals\ncannot be established after 1996.\nIf this SEP is intended to meet the\ntop-heavy minimum contribution rules of\nsection 416, but it does not cover all your\nemployees who participate in your salary\nreduction SEP, then you must make minimum\ncontributions to IRAs established on behalf of\nthose employees.\nDeducting contributions. You may deduct\ncontributions to a SEP subject to the limits of\nsection 404(h). This SEP is maintained on a\ncalendar year basis and contributions to the\nContributions cannot discriminate in favor of\nhighly compensated employees. Also, you may\nnot integrate your SEP contributions with, or\noffset them by, contributions made under the\nFederal Insurance Contributions Act (FICA).\nYou are not required to make contributions\nevery year, but when you do, you must\ncontribute to the SEP-IRAs of all eligible\nemployees who actually performed services\nduring the year of the contribution. This\nincludes eligible employees who die or quit\nworking before the contribution is made.\nFor more information on SEPs and IRAs,\nsee Pub. 560, Retirement Plans for Small\nBusiness (SEP, SIMPLE, and Qualified Plans),\nand Pub. 590, Individual Retirement\nArrangements (IRAs).\nDo not file Form 5305-SEP with the IRS.\nInstead, keep it with your records.\nFor Paperwork Reduction Act Notice, see page 2.\nSEP: (1) employees covered by a collective\nbargaining agreement whose retirement\nbenefits were bargained for in good faith by\nyou and their union, (2) nonresident alien\nemployees who did not earn U.S. source\nincome from you, and (3) employees who\nreceived less than $450* in compensation\nduring the year.\n",
"Page 2\nForm 5305-SEP (Rev. 12-2004)\nTax treatment of contributions. Employer\ncontributions to your SEP-IRA are excluded\nfrom your income unless there are\ncontributions in excess of the applicable limit.\nEmployer contributions within these limits will\nnot be included on your Form W-2.\nCompleting the agreement. This agreement\nis considered adopted when:\nEmployee contributions. You may make\nregular IRA contributions to an IRA. However,\nthe amount you can deduct may be reduced\nor eliminated because, as a participant in a\nSEP, you are covered by an employer\nretirement plan.\nInformation for the Employee\nThe information below explains what a SEP is,\nhow contributions are made, and how to treat\nyour employer’s contributions for tax\npurposes. For more information, see Pub. 590.\nSEP participation. If your employer does not\nrequire you to participate in a SEP as a\ncondition of employment, and you elect not to\nparticipate, all other employees of your\nemployer may be prohibited from participating.\nIf one or more eligible employees do not\nparticipate and the employer tries to establish\na SEP for the remaining employees, it could\ncause adverse tax consequences for the\nparticipating employees.\n1. The law that relates to your IRA.\n2. The tax consequences of various options\nconcerning your IRA.\n3. Participation eligibility rules, and rules on\nthe deductibility of retirement savings.\nSimplified employee pension. A SEP is a\nwritten arrangement (a plan) that allows an\nemployer to make contributions toward your\nretirement. Contributions are made to a\ntraditional individual retirement\naccount/annuity (traditional IRA).\nContributions must be made to either a\nModel traditional IRA executed on an IRS\nform or a master or prototype traditional IRA\nfor which the IRS has issued a favorable\nopinion letter.\n4. Situations and procedures for revoking\nyour IRA, including the name, address, and\ntelephone number of the person designated\nto receive notice of revocation. This\ninformation must be clearly displayed at the\nbeginning of the disclosure statement.\nYour employer will provide you with a copy of\nthe agreement containing participation rules and\na description of how employer contributions\nmay be made to your IRA. Your employer must\nalso provide you with a copy of the completed\nForm 5305-SEP and a yearly statement showing\nany contributions to your IRA.\nSEP-IRA amounts—rollover or transfer to\nanother IRA. You can withdraw or receive\nfunds from your SEP-IRA if, within 60 days of\nreceipt, you place those funds in the same or\nanother IRA. This is called a “rollover” and\ncan be done without penalty only once in any\n1-year period. However, there are no\nrestrictions on the number of times you may\nmake “transfers” if you arrange to have these\nfunds transferred between the trustees or the\ncustodians so that you never have\npossession of the funds.\n5. A discussion of the penalties that may\nbe assessed because of prohibited activities\nconcerning your IRA.\nAll amounts contributed to your IRA by your\nemployer belong to you even after you stop\nworking for that employer.\n6. Financial disclosure that provides the\nfollowing information:\na. Projects value growth rates of your IRA\nunder various contribution and retirement\nschedules, or describes the method of\ndetermining annual earnings and charges that\nmay be assessed.\nAn employer is not required to make SEP\ncontributions. If a contribution is made,\nhowever, it must be allocated to all eligible\nemployees according to the SEP agreement.\nThe Model SEP (Form 5305-SEP) specifies\nthat the contribution for each eligible\nemployee will be the same percentage of\ncompensation (excluding compensation\ngreater than $205,000*) for all employees.\nb. Describes whether, and for when, the\ngrowth projections are guaranteed, or a\nstatement of the earnings rate and the terms\non which the projections are based.\nWithdrawals. You may withdraw your\nemployer’s contribution at any time, but any\namount withdrawn is includible in your\nincome unless rolled over. Also, if withdrawals\nc. States the sales commission for each\nyear expressed as a percentage of $1,000.\nContribution limits. Your employer will\ndetermine the amount to be contributed to\nyour IRA each year. However, the amount for\nany year is limited to the smaller of $41,000*\nor 25% of your compensation for that year.\nCompensation does not include any amount\nthat is contributed by your employer to your\nIRA under the SEP. Your employer is not\nrequired to make contributions every year or\nto maintain a particular level of contributions.\nAn employer may not adopt this IRS Model\nSEP if the employer maintains another\nqualified retirement plan. This does not\nprevent your employer from adopting this IRS\nModel SEP and also maintaining an IRS\nModel Salary Reduction SEP or other SEP.\nHowever, if you work for several employers,\nyou may be covered by a SEP of one\nemployer and a different SEP or pension or\nprofit-sharing plan of another employer.\n●IRAs have been established for all your\neligible employees;\n●You have completed all blanks on the\nagreement form without modification; and\n●You have given all your eligible employees\nthe following information:\nEmployers who have established a SEP\nusing Form 5305-SEP and have furnished\neach eligible employee with a copy of the\ncompleted Form 5305-SEP and provided the\nother documents and disclosures described in\nInstructions to the Employer and Information\nfor the Employee, are not required to file the\nannual information returns, Forms 5500 or\n5500-EZ for the SEP. However, under Title I of\nthe Employee Retirement Income Security Act\nof 1974 (ERISA), this relief from the annual\nreporting requirements may not be available to\nan employer who selects, recommends, or\ninfluences its employees to choose IRAs into\nwhich contributions will be made under the\nSEP, if those IRAs are subject to provisions\nthat impose any limits on a participant’s ability\nto withdraw funds (other than restrictions\nimposed by the Code that apply to all IRAs).\nFor additional information on Title I\nrequirements, see the Department of Labor\nregulation at 29 CFR 2520.104-48.\nIn addition, the financial institution must\nprovide you with a financial statement each\nyear. You may want to keep these statements\nto evaluate your IRA’s investment performance.\nExcess SEP contributions. Contributions\nexceeding the yearly limitations may be\nwithdrawn without penalty by the due date\n(plus extensions) for filing your tax return\n(normally April 15), but are includible in your\ngross income. Excess contributions left in\nyour SEP-IRA after that time may have\nadverse tax consequences. Withdrawals of\nthose contributions may be taxed as\npremature withdrawals.\n1. A copy of Form 5305-SEP.\n2. A statement that traditional IRAs other\nthan the traditional IRAs into which employer\nSEP contributions will be made may provide\ndifferent rates of return and different terms\nconcerning, among other things, transfers and\nwithdrawals of funds from the IRAs.\n3. A statement that, in addition to the\ninformation provided to an employee at the\ntime the employee becomes eligible to\nparticipate, the administrator of the SEP must\nfurnish each participant within 30 days of the\neffective date of any amendment to the SEP,\na copy of the amendment and a written\nexplanation of its effects.\n4. A statement that the administrator will\ngive written notification to each participant of\nany employer contributions made under the\nSEP to that participant’s IRA by the later of\nJanuary 31 of the year following the year for\nwhich a contribution is made or 30 days after\nthe contribution is made.\nFinancial institution requirements. The\nfinancial institution where your IRA is\nmaintained must provide you with a disclosure\nstatement that contains the following\ninformation in plain, nontechnical language:\nSEP are deductible for your tax year with or\nwithin which the calendar year ends.\nContributions made for a particular tax year\nmust be made by the due date of your\nincome tax return (including extensions) for\nthat tax year.\nPaperwork Reduction Act Notice. You are\nnot required to provide the information\nrequested on a form that is subject to the\nPaperwork Reduction Act unless the form\ndisplays a valid OMB control number. Books\nor records relating to a form or its instructions\nmust be retained as long as their contents\nmay become material in the administration of\nany Internal Revenue law. Generally, tax\nreturns and return information are confidential,\nas required by section 6103.\nRecordkeeping\n1 hr., 40 min.\nIf you have comments concerning the\naccuracy of these time estimates or suggestions\nfor making this form simpler, we would be\nhappy to hear from you. You can write to the\nInternal Revenue Service, Tax Products\nCoordinating Committee, SE:W:CAR:MP:T:T:SP,\n1111 Constitution Ave. NW, Washington, DC\n20224. Do not send this form to this address.\nInstead, keep it with your records.\nLearning about the\nlaw or the form\n1 hr., 35 min.\nPreparing the form\n1 hr., 41 min.\nThe time needed to complete this form will\nvary depending on individual circumstances.\nThe estimated average time is:\noccur before you reach age 591⁄2, you may be\nsubject to a tax on early withdrawal.\n"
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