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p5117.pdf
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1215 Publ 5117 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5117.pdf
|
[
"Latest revision of Forms, Instructions, \nand Publications in PDF format.\nCurrent Forms & Publications\nPrior Year Forms & \nPublications\nAccessible Forms & \nPublications\nPast revisions of Forms, Instructions, \nand Publications in PDF format.\nThe most popular tax Forms and \nPublications for screen readers and \nBraille output.\nForms & \nPublications\nOrder a Tax Return or \nAccount Transcript\nIf you can’t find your tax return, the IRS \ncan provide a copy or give you a \ntranscript of the tax information you need.\nUse your QR Reader app \nto scan this code and get \nconnected to the IRS Forms \nand Publications homepage \nwhich will allow you to \naccess the following: \nCan’t find what you need?\n",
"IRS.gov is the official \nWeb site of the \nInternal Revenue \nService. \nIRS.GOV\nUseful Links\nCovers a variety of \nscenarios involving \nidentity theft.\nIdentity Theft\nUse this tool to check \non the status of your \nrefund.\nWhere Is My \nRefund?\nA mobile application \nthat lets you interact \nwith the IRS using \nyour mobile device.\nIRS2GO \nMobile App\nUse your QR Reader app to scan the code below and \nbe connected to the webpage.\nYou can order your \ntax return or account \ntranscript online.\nTax Return or \nAccount \nTranscript\nPublication 5117 (Rev. 12-2015) Catalog Number 65241X \nDepartment of the Treasury Internal Revenue Service www.irs.gov\n"
] |
p1sp.pdf
|
1017 Publ 1 (SP) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p1sp.pdf
|
[
"Derechos del \nContribuyente\n \nLa Misión del IRS\nLa Carta de Derechos del Contribuyente\n \nPublicación 1SP\nEn esta publicación se explican los derechos que usted tiene como contribuyente y los procesos de revisión, apelación, \nrecaudación y reembolso.\nProveerle a los contribuyentes de los Estados Unidos de América un servicio de alta calidad, \nayudándolos a entender y cumplir con sus responsabilidades tributarias, y hacer cumplir las leyes de \nmanera íntegra y justa para todos.\nPublicación 1SP (Rev. 10-2017) Catalog Number 10919W Department of the Treasury Internal Revenue Service www.irs.gov/espanol\n1. El Derecho de Estar Informado\nLos contribuyentes tienen el derecho de saber lo que ellos tienen que \nhacer para cumplir con las leyes relacionadas con los impuestos. Ellos \ntienen el derecho de recibir explicaciones claras sobre las leyes y los \nprocedimientos del IRS en todos los formularios, instrucciones, \npublicaciones, avisos y correspondencia tributaria. Ellos tienen el \nderecho de estar informados sobre las decisiones que el IRS lleva a \ncabo sobre sus cuentas tributarias y de recibir explicaciones claras \nsobre los resultados de dichas decisiones.\n2. El Derecho de Recibir Servicio de Calidad\nLos contribuyentes tienen el derecho de recibir ayuda de manera \noportuna, cortés y profesional al tratar con el IRS. Dicha asistencia se \ndebe llevar a cabo de una manera clara para que sea fácil de entender. \nAdemás, también los contribuyentes tienen el derecho de recibir \ncomunicaciones claras y fáciles de entender de parte del IRS y de \npoder comunicarse con un supervisor para notifcar sobre servicio \ninadecuado.\n3. El Derecho de Pagar No Más de la \nCantidad Correcta de Impuestos\nLos contribuyentes tienen el derecho de pagar sólo la cantidad de \nimpuestos que se adeuda conforme a la ley, incluyendo intereses y \nmultas, además de que el IRS acredite correctamente los pagos de \nimpuestos.\n4. El Derecho de Cuestionar la Posición del \nIRS y de ser Escuchado\nLos contribuyentes tienen el derecho de presentar objeciones y \nproveer documentación adicional como respuesta a acciones \npropuestas o acciones formales llevadas a cabo por el IRS y esperar \nque el IRS considere sus objeciones y documentación presentada a \ntiempo de manera oportuna y justa. Si el IRS no está de acuerdo con \nla posición del contribuyente, los contribuyentes tienen el derecho de \nrecibir una respuesta de parte del IRS.\n5. El Derecho de Apelar una Decisión del \nIRS en un Foro Autónomo\nLos contribuyentes tienen el derecho de presentar y recibir una \naudiencia de apelación administrativa justa e imparcial de la mayoría \nde las acciones tomadas por el IRS, incluyendo la determinación de \nmuchas multas, y tienen el derecho de recibir una respuesta escrita \nque explique la decisión de la Ofcina de Apelaciones del IRS. \nNormalmente, los contribuyentes tienen el derecho de presentar sus \ncasos ante el foro judicial apropiado.\n6. El Derecho de Llegar a una Resolución\nLos contribuyentes tienen el derecho de conocer cuál es la cantidad \nmáxima de tiempo que ellos tienen para cuestionar la posición del \nIRS además de la cantidad máxima de tiempo que el IRS tiene para \nrevisar un año tributario específco o cobrar una deuda de impuestos. \nLos contribuyentes tienen el derecho de conocer cuándo el IRS ha \nterminado una revisión (auditoría).\n7. El Derecho de Privacidad\nLos contribuyentes tienen el derecho de esperar que toda pregunta, \ntoda revisión o toda acción de cumplimiento de la ley de parte del IRS \ncumplirá con las leyes y que el IRS no investigará sus asuntos más de lo \nnecesario; además de que el IRS respetará todos los derechos al \ndebido proceso, incluyendo la protección en búsquedas e \nincautaciones, y proveerá una audiencia de proceso debido del cobro \nen donde corresponda.\n8. El Derecho de Confidencialidad\nLos contribuyentes tienen el derecho de esperar que toda información \nque ellos le proveen al IRS no se divulgará, a menos que el \ncontribuyente lo autorice o se lleve a cabo conforme a la ley. Los \ncontribuyentes tienen el derecho de esperar que se tome la acción \napropiada en contra de empleados, preparadores de declaraciones de \nimpuestos y otras personas quienes usan o divulgan información de \nlas declaraciones de los contribuyentes de manera inescrupulosa.\n9. El Derecho de Contratar a un Representante\nLos contribuyentes tienen el derecho de escoger y contratar a un \nrepresentante autorizado para que éste los represente en sus \ngestiones con el IRS. Los contribuyentes tienen el derecho de recibir \nayuda de parte de un Centro (Taller) para Contribuyentes de Bajos \nIngresos si no pueden pagar a una persona que los represente.\n10. El Derecho de Tener un Sistema de \nImpuestos que sea Justo y Adecuado\nLos contribuyentes tienen el derecho de esperar que el sistema de \nimpuestos considere los hechos y circunstancias que podrían afectar \nla causa de sus obligaciones, capacidad para pagar o para proveer \ninformación de manera oportuna. Los contribuyentes tienen el derecho \nde recibir ayuda de parte del Servicio del Defensor del Contribuyente \nsi están enfrentando una difcultad fnanciera o si el IRS no ha resuelto \nsus asuntos tributarios apropiada y oportunamente a través de las vías \nnormales.\n",
"Revisiones, Apelaciones, Recaudaciones y Reembolsos\nRevisiones (Auditorías)\nAceptamos la mayoría de las declaraciones \nde impuestos tal como los contribuyentes las \npresentan. Si le requerimos información \nacerca de su declaración de impuestos o si la \nseleccionamos para revisarla, esto no \nsignifca que usted es deshonesto. La revisión \no investigación podría o no resultar en el pago \nde impuestos adicionales. Podríamos cerrar \nsu caso sin hacerle cambios o usted podría \nrecibir un reembolso.\nEl proceso de seleccionar una declaración \nde impuestos para revisión usualmente \ncomienza de una de dos maneras. Primero, \nusamos programas de computadora para \nidentifcar las declaraciones que puedan tener \ncantidades incorrectas. Estos programas \npueden estar basados en declaraciones \ninformativas, tales como los Formularios 1099 \ny W-2, en estudios de revisiones hechas en el \npasado o en ciertas partidas identifcadas en \nproyectos de cumplimiento tributario. \nSegundo, usamos información de fuentes \nexternas que indica que una declaración \npudiera incluir cantidades incorrectas. Estas \nfuentes pueden incluir periódicos, registros \npúblicos e individuos. Si determinamos que la \ninformación es cierta y confable, podríamos \nusarla para seleccionar una declaración para \nrevisarla.\nEn la Publicación 556, Examination of \nReturns, Appeal Rights, and Claims for \nRefund (Revisión de declaraciones, derechos \nde apelación y reclamaciones de reembolsos), \nen inglés, se explican las reglas y \nprocedimientos que seguimos durante las \nrevisiones. En las secciones que aparecen a \ncontinuación hay un resumen sobre cómo \nllevamos a cabo las auditorías.\nPor Correo\nTramitamos muchas revisiones e \ninvestigaciones por correo. Le podemos \nenviar una carta pidiéndole información \nadicional o indicándole la razón por la cual \ncreemos que quizás tengamos que hacerle un \ncambio a su declaración de impuestos. Usted \npuede responder por correo o puede pedir \nuna entrevista en persona con el examinador. \nSi usted nos provee la información solicitada \no una explicación por correo, podríamos o no \nestar de acuerdo con usted, y le \nexplicaríamos las razones por las cuales \nharíamos cualquier cambio. Por favor, no \ndude en escribirnos acerca de algo que no \nentienda.\nPor Entrevista\nSi le notifcamos que haremos su revisión a \ntravés de una entrevista en persona, o si \nusted la solicita, tiene el derecho de pedir que \nla entrevista se haga en un lugar y hora que \nsea conveniente tanto para usted como para \nel IRS. Si nuestro examinador propone \ncualesquier cambios a su declaración de \nimpuestos, él o ella le explicará las razones \npor tales cambios. Si no está de acuerdo con \nestos cambios, usted se puede reunir con el \nsupervisor del examinador.\nRevisiones Repetitivas\nSi revisamos las mismas partidas en su \ndeclaración de impuestos en cualesquiera de \nlos 2 años anteriores y no propusimos \ncambios a su deuda tributaria, por favor, \ncomuníquese con nosotros lo antes posible \npara así poder determinar si debemos \ndescontinuar la revisión.\nApelaciones\nSi no está de acuerdo con los cambios \npropuestos por el examinador, usted puede \napelarlos ante la Ofcina de Apelaciones del \nIRS. La mayoría de los desacuerdos se \npueden resolver sin incurrir en la pérdida de \ntiempo y gastos que conlleva ir a juicios ante \nlos tribunales (cortes). Sus derechos de \napelación se explican en detalle en la \nPublicación 5(SP), Sus Derechos de \nApelación y Cómo Preparar una Protesta Si \nUsted No Está de Acuerdo, en español, y en \nla Publicación 556, en inglés.\nSi no desea usar la Ofcina de Apelaciones \no si está en desacuerdo con sus \ndeterminaciones, usted puede apelar su caso \nante el Tribunal Tributario de los Estados \nUnidos (U.S. Tax Court), el Tribunal de \nReclamaciones Federales de los Estados \nUnidos (U.S. Court of Federal Claims) o el \nTribunal Federal de Primera Instancia de los \nEstados Unidos (U.S. District Court) que \nsirven al área donde usted vive. Si usted lleva \nsu caso ante un tribunal, el IRS tendrá la \nobligación de probar ciertos hechos si usted \nmantuvo registros adecuados que muestren \nsu deuda tributaria, que cooperó con el IRS y \nque cumple con ciertas otras condiciones. Si \nel tribunal está de acuerdo con usted en la \nmayoría de las determinaciones de su caso y \nencuentra que nuestra posición estaba \nmayormente injustifcada, usted quizás pueda \nrecuperar alguna porción de los gastos \nadministrativos y de litigio en los que incurrió. \nUsted no tendrá derecho a recuperar estos \ngastos, a menos que haya tratado de resolver \nsu caso por la vía administrativa, incluyendo \nel que usted haya seguido los procedimientos \napropiados a través del proceso de \napelaciones y que nos haya dado la \ninformación necesaria para resolver su caso.\nRecaudaciones\nEn la Publicación 594(SP), El Proceso de \nCobro del IRS, se explican sus derechos y \nresponsabilidades relacionados con el pago \nde impuestos federales. Ésta describe:\n• Qué debe hacer cuando usted adeuda \nimpuestos. En esa publicación se describe \nqué debe hacer si recibe una factura \ntributaria y qué tiene que hacer si usted \ncree que la factura es incorrecta. También \nse explica cómo se hacen pagos a plazos, \ncómo se demoran los procedimientos de \ncobros y cómo presentar un ofrecimiento \nde transacción.\n• Acciones de cobro del IRS. En esa parte \nse explican gravámenes, relevo de \ngravámenes, embargos, relevo o liberación \nde embargos, incautación y venta y \ndevolución de la propiedad.\n• Certifcación de parte del IRS al \nDepartamento de Estado sobre una deuda \ntributaria sumamente morosa que \nresultaría normalmente en la denegación \nde una solicitud para un pasaporte y \ntambién podría resultar en la revocación \nde un pasaporte.\nSus derechos para apelar las \nrecaudaciones se explican detalladamente en \nla Publicación 1660(SP), Derechos para la \nApelación de Cobros, en español.\nAlivio del Cónyuge Inocente\nPor lo general, usted y su cónyuge son \nresponsables, conjunta e individualmente, de \npagar la cantidad completa de todo impuesto, \ninterés o multa que se adeude en su \ndeclaración conjunta. Sin embargo, si usted \nreúne los requisitos para alivio del cónyuge \ninocente, quizás pudiera ser exonerado de \nparte o de toda la obligación conjunta. Para \nsolicitar alivio, deberá presentar el Formulario \n8857(SP), Solicitud para Alivio del Cónyuge \nInocente, en español. Para más información \nsobre el alivio del cónyuge inocente, vea la \nPublicación 971, Innocent Spouse Relief \n(Alivio del cónyuge inocente), en inglés, y el \nFormulario 8857(SP).\nPosibles Comunicaciones con \nTerceros\nPor lo general, el IRS tratará directamente con \nusted o con su representante debidamente \nautorizado. Sin embargo, a veces nos \ncomunicamos con otras personas si \nnecesitamos información que usted no nos ha \npodido dar o para verifcar la información que \nhemos recibido. Si nos comunicamos con \notras personas, tales como un vecino, banco, \nempleador o empleados, por lo general \nnecesitaremos decirles información limitada, \ntal como su nombre. La ley nos prohíbe \nrevelar más información de lo necesario para \nobtener o verifcar la información que \nbuscamos. Nuestra necesidad de \ncomunicarnos con otras personas puede \ncontinuar mientras haya actividad en su caso. \nSi nos comunicamos con otras personas, \nusted tiene el derecho de solicitar una lista de \nlas personas con quienes nos hemos \ncomunicado. Puede realizar su solicitud por \nteléfono, por escrito o en persona durante la \nentrevista.\nReembolsos\nUsted puede presentar una reclamación de \nreembolso si cree que ha pagado demasiado \nimpuesto. Usted deberá, generalmente, \npresentar la reclamación dentro de 3 años a \npartir de la fecha en que presentó su \ndeclaración original o 2 años a partir de la \nfecha en que pagó el impuesto, de estas dos \nfechas, la que sea más tarde. La ley \ngeneralmente estipula que se paguen \nintereses sobre la cantidad de su reembolso, \nsi no se le paga dentro de un período de 45 \ndías contados a partir de la fecha en que \npresentó su declaración o su reclamación de \nreembolso. La Publicación 556, en inglés, \ncontiene información adicional sobre \nreembolsos.\nSi usted tenía derecho a recibir un \nreembolso, pero no presentó una declaración, \nentonces deberá presentarla dentro de un \nperíodo de 3 años a partir de la fecha en que \nla declaración tenía que ser presentada \noriginalmente (incluyendo prórrogas), para así \npoder recibir el reembolso.\nServicio del Defensor del Contribuyente\nEl Servicio del Defensor del Contribuyente \n(TAS) es una organización independiente \ndentro del IRS que puede ayudar a proteger \nsus derechos como contribuyente. Le \npodemos ofrecer ayuda si su problema \ntributario le está causando una difcultad o si \nha intentado resolverlo con el IRS \ndirectamente y no ha podido. Si usted reúne \nlos requisitos para recibir nuestra asistencia, \nla cual siempre es gratuita, nosotros haremos \ntodo lo posible para ayudarlo. Visite \nwww.taxpayeradvocate.irs.gov, en inglés, o \nllame al 1-877-777-4778.\nInformación Tributaria\nEl IRS provee las siguientes fuentes para \nformularios, publicaciones e información \nadicional.\n• Preguntas Tributarias: 1-800-829-1040 \n(1-800-829-4059, si es usuario de equipo \nTTY/TDD para personas sordas, con \nproblemas auditivos o con incapacidad del \nhabla)\n• Formularios y Publicaciones: \n1-800-829-3676 (1-800-829-4059, si es \nusuario de equipo TTY/TDD)\n• Internet: www.irs.gov\n• Ombudsman (Defensor) de los \nPequeños Negocios: Si usted es una \nentidad comercial pequeña, puede \nparticipar en el proceso regulatorio y \ncomentar sobre las acciones del IRS para \nhacer cumplir las leyes tributarias llamando \nal 1-888-734-3247 (1-888-REG-FAIR).\n• Inspector General del Tesoro para la \nAdministración de los Impuestos: Usted \npuede informar confdencialmente acerca \nde conducta impropia, desperdicio de \nrecursos, fraude o abuso de parte de un \nempleado del IRS llamando al \n1-800-366-4484 (1-800-877-8339, si es \nusuario de equipo TTY/TDD). Puede \nmantener su anonimato.\n"
] |
p4604ens.pdf
|
1016 Publ 4604 (EN-SP) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4604ens.pdf
|
[
"Need to Find a Product or Place a \nTelephone Order?\n• Order Tax Forms and Publications \n1-800-829-3676\n• Deaf and Hard of Hearing TTY/TDD \n1-800-829-4059\nNeed An IRS Form, \nPublication, or Instruction?\nIt's Easy\nPublication 4604 (EN/SP) (Rev. 10-2016) Catalog Number 50301U\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nGet it online @ IRS.gov/forms\n• Current year forms and publications - \nLatest version of forms, instructions, \nand publications in PDF format.\n• Prior year forms and publications - \nPast revisions of forms, instructions, \nand publications in PDF format.\n• Accessible forms and publications -\nThe most popular tax forms and \npublications for screen readers and \nBraille output.\nYOU CAN VIEW, DOWNLOAD or PRINT\nNEED A FORM DELIVERED BY MAIL?\nGo to \nIRS.gov/orderforms \nto place an order.\n",
"¿Necesita encontrar un producto o hacer un \npedido por teléfono?\n¿Necesita un Formulario, \nInstrucciones de un Formulario, \no una Publicación del Servicio \nde Impuestos Internos (IRS)? \nEs fácil\nPublication 4604 (EN/SP) (Rev. 10-2016) Catalog Number 50301U\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nObténgalo en línea en IRS.gov/forms\n• Formularios y publicaciones del año \nen curso - La versión más reciente \nde los formularios, instrucciones y \npublicaciones en formato PDF.\n• Formularios y publicaciones de años \nanteriores - Revisiones anteriores \nde los formularios, instrucciones y \npublicaciones en formato PDF.\n• Formularios y publicaciones accesibles \n- Los formularios y publicaciones de \nimpuestos más populares para lectores \nde pantalla e impresos en Braille.\n• Solicitar formularios y publicaciones de \nimpuestos \n• Personas sordas y con problemas auditivos \nTTY/TDD \n1-800-829-3676\n1-800-829-4059\nUSTED PUEDE VER, DESCARGAR O IMPRIMIR\n¿NECESITA UN FORMULARIO ENVIADO POR CORREO?\nVisite \nIRS.gov/orderforms \npara hacer un pedido.\n"
] |
p5315.pdf
|
1018 Publ 5315 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p5315.pdf
|
[
"Information Reporting Advisory Committee \nOctober 2018\nPUBLIC REPORT\n \nPublication 5315 (10-2018) Catalog Number 71819H Department of the Treasury Internal Revenue Service www.irs.gov \n",
" \n \n \nInformation Reporting Program Advisory Committee \n \n2018 General Report \n \n \nDana Flynn, Chair \nJoel Levenson, Vice-Chair \nLisa Allen \nMartin Bentsen \nLaura Burke \nTenesha Carter \nRandall Cathell \nAlexandra Cruz \nTerry Edwards \nAlan Ellenby \nDeborah Fox \nSanford Kelsey \nMas Kuwana \nEmily Lindsay \nRyan Lovin \nFrederick Murray \nJames Paille \nThomas Prevost \nClark Sells \nKevin Sullivan \nMary Jo Werner \nKelli Wooten \n",
" \n2 \n \n \n \nTable of Contents \n2018 Public Report Letter from the Chair \n.................................................................... 4 \n2018 Executive Summary of Issues \n............................................................................. 6 \nGeneral IRPAC Recommendations........................................................................... 6 \nA. \nChange of Business Master File Entity Addresses ......................................... 6 \nB. \nE-Signature for Form W-9 \n............................................................................... 6 \nC. \nTax Cuts and Jobs Act \n.................................................................................... 7 \nD. \nPractitioner ID and Identity Theft..................................................................... 7 \nE. \nCryptocurrency................................................................................................ 8 \nEmployer Information Reporting and Burden Reduction Subgroup Executive \nSummary \n..................................................................................................................... 9 \nA. \nReporting by Insurance Companies and Applicable Large Employers under \nIRC §6055 and §6056 .............................................................................................. 9 \nB. \nForm W-4 2018 and 2019 versions \n................................................................. 9 \nC. \nFIRE System Latency ..................................................................................... 9 \nD. \nW-2 Box 12 DD Reporting ............................................................................ 10 \nE. \nE-Levy and Electronic Payment of Levies \n..................................................... 10 \nF. Expansion of IRS Direct Pay Program for Estimated Individual Income Tax \nPayments \n................................................................................................................ 10 \nG. \nShrink the tax gap due to underreported cash income \n.................................. 10 \nH. \nImplementation of the New Backup Withholding Rate and Revised CP-\n2100/2100A ............................................................................................................ 10 \nI. \nForm 1099MISC Non-Employee Compensation .............................................. 10 \nEmerging Compliance Issues Subgroup Executive Summary ............................ 11 \nA. \nRetirement Plan Levies \n................................................................................. 11 \nB. \nSection 529 Plans and the PATH Act ........................................................... 11 \nC. \nIRC § 6050S and Form 1098-T Reporting .................................................... 12 \nD. \nInclusion of Adjusted Gross Amount for Reporting on Form 1099-K ............ 13 \nE. \nTreatment of Liquidating Distributions Paid by Mutual Funds ....................... 13 \nF. Tax Identification Number Identity Theft Resulting in False Forms 1099 ......... 13 \nG. \nCombined Federal State Filing Program \n....................................................... 13 \nH. \nCertified Acceptance Agent Compliance Review Letters .............................. 13 \nInternational Reporting and Withholding Subgroup Executive Summary \n.......... 14 \nA. \nQualified Intermediary Agreement (Rev. Proc. 2017-15) .............................. 14 \nB. \nForeign Account Tax Compliance Act including Section 871(m) .................. 15 \nC. \nPension and Individual Retirement Account Distributions \n............................. 16 \nD. \nOther Issues ................................................................................................. 17 \nEmployer Information Reporting and Burden Reduction Subgroup Report ...... 21 \nA. \nReporting by Insurance Companies and Applicable Large Employers under \nIRC §6055 and §6056 ............................................................................................ 21 \nB. \nForm W-4 2018 and 2019 versions \n............................................................... 24 \n",
" \n3 \n \n \n \nC. \nFIRE System Latency ................................................................................... 27 \nD. \nW-2 Box 12 DD Reporting ............................................................................ 28 \nE. \nE-Levy and Electronic Payment of Levies \n..................................................... 30 \nF. Expansion of IRS Direct Pay Program for Estimated Individual Income Tax \nPayments \n................................................................................................................ 30 \nG. \nShrink the tax gap due to underreported cash income \n.................................. 31 \nH. \nImplementation of the New Backup Withholding Rate and Revised CP-\n2100/2100A ............................................................................................................ 32 \nI. \n1099MISC Non-Employee Compensation ....................................................... 34 \nEmerging Compliance Issues Subgroup Report \n................................................... 37 \nA. \nRetirement Plan Levies \n................................................................................. 38 \nB. \nSection 529 Plans and the PATH Act ........................................................... 40 \nC. \nIRC § 6050S and Form 1098-T Reporting .................................................... 42 \nD. \nInclusion of Adjusted Gross Amount for Reporting on Form 1099-K ............ 45 \nE. \nTreatment of Liquidating Distributions Paid by Mutual Funds ....................... 46 \nF. Tax Identification Number Identity Theft Resulting in False Forms 1099 ......... 46 \nG. \nCombined Federal State Filing Program \n....................................................... 48 \nH. \nCertified Acceptance Agent Compliance Review Letters .............................. 49 \nInternational Reporting and Withholding Subgroup \n............................................. 51 \nA. \nQualified Intermediary Agreement (Rev. Proc. 2017-15) .............................. 51 \nB. \nForeign Account Tax Compliance Act including Section 871(m) .................. 56 \nC. \nPension and Individual Retirement Account Distributions \n............................. 63 \nDiscussion ................................................................................................................... 63 \nD. \nOther Issues ................................................................................................. 64 \nDiscussion ................................................................................................................... 74 \nAppendix A ............................................................................................................... 79 \nTable 1 Tax Treaty Table Recommendations \n......................................................... 79 \nAppendix B ............................................................................................................... 80 \nLoan Syndication Fee Chart ................................................................................... 80 \nIRPAC’s Recent Accomplishments ........................................................................ 83 \n2018 Information Reporting Program Advisory Committee Members ................ 86 \n \n \n \n \n \n \n \n \n",
" \n4 \n \n \n \n2018 Public Report Letter from the Chair \nOctober 24, 2018 \nDear Commissioner Rettig, \nOn behalf of the Information Reporting Program Advisory Committee (IRPAC), I \nam pleased to present you and your leadership team with the 2018 IRPAC annual \nreport. \nIn this increasingly complex and changing tax environment, IRPAC represents a \ncollaborative forum between the Internal Revenue Service (IRS) and tax professionals \nto establish open communication regarding information reporting issues that are present \nin our industry. It also provides a mutually beneficial opportunity that lets both the IRS \nand industry leverage such collaboration into clearer policies and guidance to ease \noperational burdens for both parties. \nAs detailed in the report, the recommendations and discussions between the IRS \nand the three subgroups within IRPAC represent a wide variety of topics. \nIn some cases, the recommendations presented by the subgroups have been \naccepted and implemented by the IRS for which we are greatly appreciative. \nWe are especially appreciative of the IRS’s support now when the IRS is \nresource constrained given the overwhelming demands of U.S. tax reform. However, we \nwould stress the importance of continuing our collaborative efforts in addressing \ninformation reporting issues as there are still more improvements to be made. \nIn addition to the specific issues addressed by our subgroups, there are also all-\nencompassing issues affecting all subgroups that we feel require general \nrecommendations from the entirety of IRPAC. These issues are varied, but IRPAC feels \nthese issues affect the entirety of the tax industry and thus warrant further discussion. \nThese general recommendations are explained in more detail in the Executive \nSummary of Issues section, but here are the brief highlights of these issues: \n• Change of Business Master File Entity Addresses: \nConfidential information of corporate filers is being disclosed to third parties as \nthe addresses of these corporate filers are being changed within the IRS’s \nBusiness Master File, without the filer’s specific request. IRPAC recommends \nthat the IRS implement procedures that require positive affirmation of a change \nof address from a filer before updating the IRS’s Business Master File. \n \n• E-Signature for Form W-9: \nWhile withholding agents may obtain an electronic signature on Forms W-8, such \nelectronic signature option is not currently available for Form W-9. IRPAC \n",
" \n5 \n \n \n \ncontinues to recommend for 2018, as it did in the 2017 annual report, that the \nIRS extend electronic signature capability to the Form W-9. \n \n• Tax Cuts and Jobs Act: \nIRPAC recognizes the historical and monumental significance of the Tax Cuts \nand Jobs Act (TCJA) to both taxpayers and the IRS. IRPAC recommends that \nthe IRS allocate the necessary financial means, personnel and technological \ntools that it needs to effectively provide guidance to the industry regarding \ninformation reporting issues that arose prior to and post enactment of the TCJA. \n \n• Practitioner ID and Identity Theft: \nTax practitioners are required to verbally provide their Taxpayer Identification \nNumber (TIN) or date of birth when speaking with the IRS on behalf of clients. \nDespite best efforts of the tax practitioner, this confidential information can be \noverheard, become compromised and used for identity theft purposes. IRPAC \nrecommends alternatives so that the tax practitioner is not required to verbally \nprovide this confidential information. \n• Cryptocurrency: \nIRPAC recommends that the IRS issue further guidance on the information \nreporting and withholding implications of cryptocurrency transactions. \n \nLastly, on behalf of IRPAC, I’d like to thank your office, the entire NPL Team and \nall IRS personnel that have worked with us throughout the year. I’d also like to thank \nActing Commissioner Kautter for his support of IRPAC, his generosity of time \nthroughout the year speaking with us and his enthusiasm for our work and committee. \nIRPAC is an amazing committee consisting of individuals of varying \nbackgrounds, professional experience and interests. I’d like to extend my gratitude to \nmy Vice-Chair, Joel Levenson, all Subgroup Chairs and each contributing member on \nIRPAC who have volunteered their time away from their professions and families to \nwork diligently throughout the year on issues that they are passionate about to the \ngreater benefit of the industry. Until I began my journey three years ago with IRPAC, I \ndidn’t realize what an extraordinary bridge it is between the industry and the IRS. It has \nbeen both my pleasure and my honor to serve as the Chair of IRPAC. \n \nSincerely, \n \nDana Flynn \n2018 IRPAC Chair \n",
" \n6 \n \n \n \n2018 Executive Summary of Issues \nGeneral IRPAC Recommendations \nThe following are the all-encompassing IRPAC issues that have been discussed \nbetween IRPAC as an entire committee and the IRS. \nA. Change of Business Master File Entity Addresses \nAs indicated in our 2017 annual report, IRPAC continues strongly to recommend \nthat the IRS implement procedures that require positive affirmation of a change of \naddress from a corporate filer before updating the IRS’s Business Master File. \nThroughout 2018, IRPAC continued to be informed of scenarios where corporate filer \naddresses are being unilaterally changed by the IRS absent any type of request from \nthe entity. The IRS is then using these incorrect addresses to communicate B-Notices, \n972CG Penalty Notice and other such notices containing personal identification \ninformation of underlying clients of the corporate filer. Such disclosure by the IRS to \nthird parties increases the risk of identity theft and information fraud. \n \nWe wish to highlight the fact that the IRS team responsible for the 972CG \nPenalty Notice process has taken prior 2017 IRPAC recommendations and substantially \nimproved this process by improving acknowledgement of taxpayer communications as \nwell as response time. The issue of incorrect addresses being used for IRS notices and \nthe risk of identity theft affects the team responsible for the 972CG Penalty Notice by \njeopardizing the strong improvements they have made this prior year. \n \nAgain, IRPAC recommends that the IRS immediately implement procedures that \nrequire positive affirmation of a change of address from a corporate filer. IRPAC \nrecommends the receipt of a completed IRS Form 8822-B (Change of Address or \nResponsible Party – Business), before any action is taken to update a filer’s address. \nThe IRS should no longer rely on the address used on previously filed returns to update \nthe filer’s address, especially when that filer has no previous history of filing these types \nof returns. \nB. E-Signature for Form W-9 \nAs indicated in our 2017 annual report, IRPAC strongly continues to recommend \nfor 2018 that the IRS extend electronic signature capability to the Form W-9. While \nIRPAC appreciates that the IRS has extended electronic signature capabilities to Forms \nW-8 for withholding agents, we request the same efficiency and effective tax \nadministration for Form W-9. Worldwide, withholding agents apply rigorous AML/KYC \nstandards to U.S. persons to determine identity. IRPAC believes that allowing the use of \nelectronic signature on Form W-9 would not risk a U.S. person attempting to circumvent \nsuch standards. In addition, many withholding agents use the IRS TIN Matching \nSystem, which adds another level of security and helps ensure that the industry is \n",
" \n7 \n \n \n \nobtaining valid names and taxpayer identification numbers for information reporting \npurposes. \nIRPAC strongly recommends that the IRS apply the resources necessary to \nexamine this issue and determine the regulatory appropriateness of allowing electronic \nsignature to be applied to the Form W-9. \nC. Tax Cuts and Jobs Act \nWith the enactment of the Tax Cuts and Job Act (TCJA) in December 2017, \nIRPAC recognizes the financial, technological and personnel challenges encountered \nby the IRS regarding its implementation. In addition, IRPAC recognizes that the IRS \ncontinues to experience similar restraints for issues pre-enactment of the TCJA that are \nnot related to the TCJA. \nIRPAC recommends that the IRS allocate the necessary financial means, \npersonnel and technological tools that it needs to effectively provide guidance to the \nindustry regarding information reporting issues that arose prior to and post enactment of \nthe TCJA. In addition, IRPAC continues to support and collaborate with the IRS \nregarding effective guidance so that all industry-wide information reporting issues can \nbe addressed to the satisfaction of the IRS and the industry. \nD. Practitioner ID and Identity Theft \nGiven security concerns, effective January 2018, the IRS began to require that \ntax practitioners who call the IRS must verbally provide personal TINs and Date of Birth \n(DOB) instead of Central Authorization File (CAF) numbers or Employer Identification \nNumbers (EINs) to speak with the IRS on behalf of clients. \nWhile IRPAC understands that the change in procedure is due to valid security \nconcerns, the requirement to verbally provide a practitioner’s TIN or DOB exposes the \npractitioner to information security risk and identity fraud. By requiring verbal statement \nof the TIN or DOB, such information can be overhead by third parties or recorded by \nthird parties despite the best efforts of the practitioner to prevent such information from \nbeing compromised. \nIRPAC recommends that the IRS immediately withdraw the requirement of the \npractitioner to verbally provide his or her personal TIN and DOB. \nIRPAC also recommends that in the interim, the prior procedure of requiring the \nuse of CAF numbers and EINs is used until the IRS can implement a procedure that \ndoes not compromise personal information of the practitioner. \nFinally, IRPAC recommends that the following alternative requirements be \nconsidered to address the IRS’s security concerns with using CAF numbers and EINs: \n• Create a PIN associated with the CAF number to enhance security, \n",
" \n8 \n \n \n \n• Request verbal statement of only the last 4 digits of the practitioner’s TIN or first \nfour digits of the practitioner’s DOB, \n• Create the ability for the practitioner to enter the last four digits of his or her TIN \nor first four digits of his or her DOB by using the telephone keypad or \n• Create an online account for use by the tax practitioner in which he can \ncommunicate with the IRS through secured means. \nE. Cryptocurrency \nIn the past few years, with the innovative rise of technology throughout the \nfinancial sector, there has also been a rise in the popularity of investment in \ncryptocurrency. However, with the popularity of cryptocurrency, there has also been an \nequal rise in questions as to the applicable tax consequences that apply to it. While we \nacknowledge and thank the IRS for publishing Notice 2014-21, which provides that \nvirtual currency is treated as property for U.S. federal tax purposes, many industry and \ntax practitioners still question other tax consequences of cryptocurrency transactions. \nFor example: Can cryptocurrency be considered a specified foreign financial asset? \nHow is the basis determined for cryptocurrency that is sold? Does broker reporting \napply to cryptocurrency transactions? \nTherefore, IRPAC recommends that the IRS issue further guidance on the tax \nconsequences of cryptocurrency transactions. \n \n \n \n \n \n \n \n \n \n \n \n",
" \n9 \n \n \n \nEmployer Information Reporting and Burden Reduction Subgroup Executive \nSummary \nThe following are the principal issues that have been discussed between the \nEmployer Information Reporting and Burden Reduction Subgroup of IRPAC and the \nIRS. \nA. Reporting by Insurance Companies and Applicable Large Employers under \nIRC §6055 and §6056 \nIRPAC would like to thank the IRS for adopting several of our prior year \nrecommendations dealing with §§ 6055 and 6056 during tax years 2017/2018 including \nthe extension of good faith efforts penalty relief for reporting of incorrect or incomplete \ninformation reported on 2017 Forms 1095-B and Forms 1095-C filed in 2018. \nIRPAC recommends good faith efforts penalty relief for reporting of incorrect or \nincomplete information reported on returns, as well as a 30-day delay for furnishing \nforms due January 31, 2019, is extended to the 2018 Forms 1095-B and Forms 1095-C \nfiled in 2019. \nIn addition, IRPAC recommends that IRS issue guidance as soon as practical \nregarding changes, if any, to reporting requirements due to the reduction of the \nIndividual Shared Responsibility Payments to $0 for calendar year 2019. \nFinally, as the compliance environment for ACA reporting becomes more mature, \nIRPAC recommends that the IRS adopt new procedures for submission of prior year \ncorrections through the AIR system by which a new transmitter will be able to submit \ncorrections that were previously transmitted by a filer’s prior service provider. \nB. Form W-4 2018 and 2019 versions \nIRPAC recommends that the IRS waive penalties for taxpayer under-withholding \nfor tax year 2018. \nIRPAC recommends the IRS further clarify the rules and procedures for federal \nincome tax withholding in 2019 when employees do not change their current Form W-4. \nIRPAC recommends the IRS provide guidance to employers that do not receive a \n2019 W-4 for new employees hired on or after January 1, 2019, or for which the \nemployer receives an invalid Form W-4. \nIRAPC recommends that the IRS enhance taxpayer and employer education \ntools regarding the filing of 2019 Form W-4. \nC. FIRE System Latency \nIRPAC recommends the IRS make significant efforts to improve the scalability of \nthe FIRE System that is used for the submissions of Forms 1099. \n",
" \n10 \n \n \n \nD. W-2 Box 12 DD Reporting \nIRPAC recommends that the reporting of the cost of employer-sponsored health \ncoverage (Form W-2 Box 12 DD) be made voluntary. \nE. E-Levy and Electronic Payment of Levies \nIRPAC recommends that the IRS continue working with employers and financial \ninstitutions on the development and implementation of electronic methods to \ncommunicate tax levy information and to electronically remit levy payments. \nF. Expansion of IRS Direct Pay Program for Estimated Individual Income Tax \nPayments \nIRPAC recommends the IRS let individual income taxpayers pay their individual \nincome tax estimates for multiple years through the Direct Pay program. \n \nG. Shrink the tax gap due to underreported cash income \nIRPAC recommends that IRS continue to increase awareness of the current \ntrend of underreporting cash income by helping promote awareness education. \nH. Implementation of the New Backup Withholding Rate and Revised CP-\n2100/2100A \nIRPAC recommends that the IRS issue a revised Form W-9 to reflect the revision \nof the backup withholding rate from 28% to 24% as the rate change was effective for the \n2018 tax year. \nI. Form 1099MISC Non-Employee Compensation \nIRPAC recommends the IRS consider reinstating Form 1099-NEC so that non-\nemployee compensation can be reported on a form other than Form 1099-MISC, which \nreports other income items with a deadline that is different than the deadline applicable \nto non-employee compensation. \n \n \n \n \n \n \n \n",
" \n11 \n \n \n \nEmerging Compliance Issues Subgroup Executive Summary \nThe following are the principal issues that have been discussed between the Emerging \nCompliance Issues Subgroup of IRPAC and the IRS. \nA. Retirement Plan Levies \nIRPAC made the following recommendations: \n• The IRS should review its processes to ensure that the correct series of Form \n668-A is being used. \n• The IRS should limit the most currently revised Form 668-A to one version to \nprevent inconsistency. \n• The IRS should use Form 5500—which is filed publicly with the Department \nof Labor—to ensure that the Form 668-A is sent to the appropriate address \nand properly identifies the plan’s current administrator. \n• Because attachments to retirement accounts are not as common, a separate \nversion of the Form 668-A should be developed for this specific purpose. \n• If the IRS begins to levy retirement accounts with greater frequency, then the \nindustry and IRS should remain in close contact regarding the timing and \nvolume of such levies. This will ensure the industry has sufficient resources \navailable to handle additional manual processing and that there is good \ncommunication to resolve any issues that arise. \n• The IRS should change verbiage on the form regarding account attachments \nto an affirmative, as opposed to a negative, statement. For example, instead \nof reading: \no “This levy won’t attach retirement account funds unless the block to the \nright is signed” the Form 668 could instead read: \no “If the block to the right is signed, this levy attaches retirement account \nfunds.” \n• The Form 668-A should implement the inclusion of a checkbox when applied \nto retirement funds. \n• The Form 668-A should make bold the instruction that indicates this is being \ntreated as flagrant behavior. \n \nB. Section 529 Plans and the PATH Act \nThe Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) included \nmany enhancements to section 529 plans. IRPAC would like to thank the IRS for \naddressing these issues in Notice 2018-58. \n \n \n",
" \n12 \n \n \n \nC. IRC § 6050S and Form 1098-T Reporting \nIRPAC continues to make the following recommendations concerning Internal \nRevenue Code §6050S, the related Treasury Regulations and their effect on IRS Form \n1098-T reporting: \n1. As noted in the 2016 and 2017 IRPAC Public Reports, the Committee continues \nto recommend the following amendments to the Proposed Regulations included \nin the Notice of Proposed Rulemaking (REG-131418-14): \n \na. Retain the exemption to reporting Form 1098-T, Tuition Statement, for \nstudents whom are non-resident aliens by reinstating Treasury Regulation \n§ 1.6050S-1(a)(2)(i). \n \nb. Remove the requirement to report the number of months a student was a \nfull-time student by deleting Proposed Treasury Regulation §1.6050S-\n1(b)(2)(ii)(I). \n \nc. Let institutions report on Form 1098-T how payments are actually applied \nto students’ accounts by revising Proposed Regulation § 1.6050S-\n1(b)(2)(J)(v) to read, “Payments received for qualified tuition and related \nexpenses determined. For purposes of determining the amount of \npayments received for qualified tuition and related expenses during a \ncalendar year, institutions may choose to report payments applied to \ncharges in a manner that reflects the payment application in the \ninstitution’s student account system. Alternatively, institutions may use a \nsafe harbor method and report payments received with respect to an \nindividual during the calendar year from any source (except for any \nscholarship or grant that, by its terms, must be applied to expenses other \nthan qualified tuition and related expenses, such as room and board) are \ntreated first as payments of qualified tuition and related expenses up to \nthe total amount billed by the institution for qualified tuition and related \nexpenses for enrollment during the calendar year, and then as payments \nof expenses other than qualified tuition and related expenses for \nenrollment during the calendar year. Payments received with respect to an \namount billed for enrollment during an academic period beginning in the \nfirst 3 months of the following calendar year are treated as payment of \nqualified tuition and related expenses in the calendar year during which \nthe payment is received by the institution. For purposes of this section, a \npayment includes any positive account balance (such as any \nreimbursement or refund credited to an individual's account) that an \ninstitution applies toward current charges.” \n \n \n",
" \n13 \n \n \n \nD. Inclusion of Adjusted Gross Amount for Reporting on Form 1099-K \n \nIRPAC recommends that the IRS require payors to report the adjusted gross \namount of payment/third-party network transactions. To support this additional reporting \nrequirement, the IRS should also modify Form 1099-K to include a box to report the \ntotal adjusted gross amount and to use the existing Boxes 5a-5l to report adjusted gross \namounts paid for each month of the calendar year. The IRS is encouraged to solicit \ninformation from interested stakeholders to identify adjustments that are most common \nand most likely to produce information reporting that is more reliable and more reflective \nof taxable income. \nE. Treatment of Liquidating Distributions Paid by Mutual Funds \nWhen a Regulated Investment Company (RIC) that is taxed under Subchapter M \nof the Code makes a complete liquidation in redemption of all holders’ interest in the \nfund, the Form 1099 reporting requirements are unclear. IRPAC recommends that the \nIRS (i) clarify whether RIC liquidating distributions are subject to cost basis reporting \nand, (ii) if so, amend Forms 1099-B and 1099-DIV, and the accompanying instructions, \nto specify that liquidating distributions by RICs should be reported on Form 1099-B, so \nthat brokers can properly report cost basis information for such distributions. \nF. Tax Identification Number Identity Theft Resulting in False Forms 1099 \n \nWith increased incidents of identity theft, IRPAC recommends that the IRS \nprovide issuers of forms in the 1099 series and taxpayers with additional mechanisms to \nreport suspected cases of identity theft. \nG. Combined Federal State Filing Program \nIRPAC continues to recommend the IRS make updates into the Combined \nFederal State Filing (CF/SF) Program by making information returns filed through the \nprogram available to the state(s) earlier in the year and on a more frequent, if not real-\ntime basis. \nH. Certified Acceptance Agent Compliance Review Letters \nIRPAC recommends the ITIN Policy Section update their compliance review \nletters to inform a Certifying Acceptance Agent (CAA) of their ability to respond to or \ndisagree with the findings listed in the letters. \n \n \n",
" \n14 \n \n \n \n \n \n \nInternational Reporting and Withholding Subgroup Executive Summary \n \n \nThe following are the principal issues that have been discussed between the \nInternational Reporting and Withholding (IRW) Subgroup of IRPAC and the IRS. For \nconvenience, the recommendations have been grouped according to topic. \n \nA. Qualified Intermediary Agreement (Rev. Proc. 2017-15) \n \nRecommendation A.1 - Validity Period of Documentary Evidence \n \nIRPAC continues to recommend that the IRS provide further details regarding its \nconsideration of applying a three-year validity period to documentary evidence obtained \nby a Qualified Intermediary (QI) in support of an account holder’s claim for treaty \nbenefits to give industry time for further comment regarding appropriate \nrecommendations. \n \nRecommendation A.2 – Electronic Provision of Documentation \n \nIRPAC recommends that the IRS review the various QI attachments to consider \nwhether the requirement that documentary evidence provided remotely by an account \nholder be a certified copy is still necessary and to modify the QI attachments to \nincorporate the electronic delivery provisions included in the regulations. \n \nRecommendation A.3 – Joint Account Certifications \n \nIRPAC requests that the IRS accept a valid Form W-8IMY for purposes of a \npartnership or trust certifying to a QI that the partnership or trust maintained a \npermissible Chapter 4 status at all times during the certification period as this \ncertification is a prerequisite for the QI to be able to apply the joint account provisions. \n \nRecommendation A.4 – Recipient-Specific Form 1042-S Reporting \n \nIRPAC recommends that the IRS establish a defined deadline for account \nholders to request payee specific Form 1042-S from QIs that file pooled Forms 1042-S \nreporting. \n \n",
" \n15 \n \n \n \nRecommendation A.5 - Section 871(m) Good Faith Efforts by QIs \n \nIRPAC recommends that the IRS clarify through an FAQ that QIs, as \nintermediaries, may request and benefit from good faith with regards to Section 871(m) \ncompliance. \n \nRecommendation A.6 - Consolidation of QDD Tax Liability \n \n \nIRPAC recommends that the IRS permit a QI acting as a QDD to report its QDD \ntax liability on a consolidated basis. IRPAC further requests the IRS to clarify why such \na consolidation is not presently permitted per the QI agreement. \n \nB. Foreign Account Tax Compliance Act including Section 871(m) \n \nRecommendation B.1 – Curing Hold Mail Addresses \n \nIRPAC recommends that the standard to cure instructions for a hold mail address \nused as an account holder’s permanent residence address be satisfied by documentary \nevidence used to establish foreign status as opposed to documentary evidence \nestablishing residence in the country in which the account holder claims to be a tax \nresident. \n \nRecommendation B.2 – Gross Proceeds Withholding \n \nIRPAC requests delay in the requirement to deduct and withhold tax on gross \nproceeds and foreign pass-through payments for two years following the issuance of \nguidance defining the terms. \n \nRecommendation B.3 – Professional Management \n \nIRPAC recommends that the IRS modify the FATCA regulations to let certain \nprofessionally managed investment entities be treated as a Passive Nonfinancial \nForeign Entity (PNFFE) rather than a Foreign Financial Institution (FFI). IRPAC \nrecommends that these entities be treated consistently as PNFFEs and that the \nfinancial institution’s (FI) holding accounts for the PNFFEs perform the required \nreporting to the IRS with respect to the substantial U.S. owners or controlling U.S. \npersons of the PNFFE. \n \n",
" \n16 \n \n \n \nRecommendation B.4 – Further Guidance Regarding Section 871(m) \nImplementation for Non-Delta 1 Transactions \n \nIRPAC recommends that the IRS revise IRC §871(m) regulatory requirements to \nlimit withholding to delta 1 transactions and those transactions captured by the anti-\nabuse rule in the regulations. Absent elimination of withholding on non-delta 1 \ntransactions, IRPAC recommends that the IRS provide other relief in the regulations to \nmake the application of Section §871(m) requirements less costly to implement and \nmaintain on an ongoing basis. \n \nRecommendation B.5 – Sponsored Entity Model 1 IGA Reporting \n \nIRPAC recommends that the IRS revise the proposed FATCA regulations on \nsponsored entities to let FFIs claiming a FATCA status of Sponsored Investment Entity \n(SIE) per the FATCA regulations report to their local tax authority as would normally be \nthe case for FFIs located in a Model 1 IGA jurisdiction. \n \nRecommendation B.6 – Standardized Field on Form W-8 for Reasonable Written \nExplanation for Lack of Foreign Taxpayer Identification Number \n \nIRPAC recommends that a standardized field be added to the Forms W-8BEN, \nW-8BEN-E, W-8ECI and W-8ECP to let an account holder provide a reasonable written \nexplanation for the lack of a foreign Taxpayer Identification Number (FTIN) on the \nwithholding certificate. \n \nC. Pension and Individual Retirement Account Distributions \n \nRecommendation C.1 – Treaty Rates for Pension Distributions \n \nIRPAC recommends that the IRS provide guidance on specific countries with \nwhich the U.S. has an income tax treaty where pension payments are subject to a \nspecialized treatment depending upon the type of payment. IRPAC recommends that \nTable 1 of the tax treaty tables, located at irs.gov/individuals/international-taxpayers/tax-\ntreaty-tables, which was previously contained in Publication 515 (Withholding of Tax on \nNonresident Aliens and Foreign Entities), be updated to reflect this specialized \ntreatment for the specific payment types by including footnotes highlighting that the rate \nof withholding may vary depending upon whether the pension payment is a periodic \npayment or a lump sum distribution. \n \n",
" \n17 \n \n \n \nD. Other Issues \n \nRecommendation D.1 – Cryptocurrency Initiatives \n \nIRPAC requests the IRS issue further guidance in respect to cryptocurrency \nactivities. \n \nRecommendation D.2 – Elimination of Form 8233 \n \nIRPAC recommends that Form 8233 be eliminated from the library of IRS forms, \nand the associated process to achieve treaty benefits for personal services performed in \nthe U.S. be streamlined. The purpose that Form 8233 currently serves can be blended \ninto existing Forms W-8 with minimal effort thus resulting in more efficient processes \nand an increase in voluntary tax compliance. \n \nRecommendation D.3 – Guidance on Character of Loan Syndication Fee \nPayments \n \nIRPAC requests the IRS issue written guidance on the source and character of \ncross-border fee payments, specifically those for loan syndication transactions. \n \nRecommendation D.4 – Allowance for Collective Refund Claims by U.S. \nWithholding Agents \n \nIRPAC recommends the IRS give U.S. withholding agents the option of making \nuse of a collective refund process similar to that available to QIs. \n \nRecommendation D.5 – Liability Calculations for Form 1042 Audits \n \nIRPAC understands the IRS is currently in the process of reviewing its policies \nwith respect to the disallowance of remediation efforts and application of cure \ndocumentation to extrapolated liability calculations as part of statistical samples in both \nQI audits as well as U.S. withholding agent audits. IRPAC further understands from \npublic IRS comments that the IRS has considered both IRPAC and other industry group \nrecommendations in formulating these new policies as items cured within a reasonable \ntimeframe will not be used to extrapolate tax liability. IRPAC would urge the IRS to \npromptly finalize and publish these policies for the information reporting and withholding \ncommunity to effectively manage tax obligations. \n \n",
" \n18 \n \n \n \nRecommendation D.6 – Retroactive Application of Section 305(c) \n \nIRPAC recommends that the IRS publicly announce that it will not impose \nwithholding tax liability, penalties or interest on withholding agents for Section 305(c) \nevents occurring in tax years before 2016. \n \nRecommendation D.7 – Form 1099 Reporting for Deemed Dividends \n \n \nIRPAC continues to recommend, consistent with the prior year IRPAC report, that \nthe regulations under IRC §6042 be amended to include coordination rules under which \nthe timing and amount of an IRC §305(c) deemed dividend reported on Form 1099-DIV \n(Dividends and Distributions) would be governed by the issuer’s reporting of the timing \nand amount of the IRC §305(c) deemed dividend on Form 8937 (Report of \nOrganizational Actions Affecting Basis of Securities), as required by IRC §6045B. \n \nFurthermore, IRPAC continues to recommend that the IRS defer Form 1099-DIV \nreporting for IRC §305(c) deemed dividends until regulations are issued and adequate \ntime is provided to implement the new reporting requirements. \n \n \nRecommendation D.8 – Section 1446 Publicly Traded Partnership Withholding \n \nIn light of the complexities in determining dividend equivalent amounts (DEAs) \nwith respect to derivatives referencing master limited partnerships (MLPs), IRPAC \nrecommends that the IRS amend the appropriate regulations to extend the time allowed \nto perform withholding and reimbursement/setoff procedures with respect to these \ntransactions to September 15 of the year following the year the DEA is determined (i.e., \nSeptember 15, 2018, for 2017 DEAs) for all withholding agents, including QDDs. In \naddition, IRPAC recommends that the IRS ensure that interest or penalties will not be \ncharged on any withholding payments made by September 15 going forward. IRPAC \ngreatly appreciates the relief provided in FAQ 23 for the 2017 tax year, but for the \nreasons discussed below, IRPAC would encourage the IRS to extend this relief to future \ntax years. \n \nRecommendation D.9 – MLP Interests Delivered to Satisfy Short Sales \n \nIRPAC requests that the tax treatment of an account holder whose MLP interests \nwere removed from an account and delivered to a purchaser in a short sale, and the \ntreatment of the short seller’s position by the partnership, be clarified. \n \n",
" \n19 \n \n \n \nRecommendation D.10 – Custodian Form 990-T Filing Responsibilities for IRA \nAccounts \n \nIRPAC requests the issuance of a series of FAQs related to the obligations and \nresponsibilities of custodians when filing a Form 990-T on behalf of an IRA account. \n \n \n \n",
" \n20 \n \n \n \nInformation Reporting Program Advisory Committee \n \nEmployer Information Reporting \nand \nBurden Reduction Subgroup Report \n \n \nCLARK SELLS, SUBGROUP CHAIR \nLISA ALLEN \nLAURA BURKE \nALAN ELLENBY \nEMILY LINDSAY \nJAMES PAILLE \nMARY JO WERNER \n \n \n",
" \n21 \n \n \n \nEmployer Information Reporting and Burden Reduction Subgroup Report \n \nA. Reporting by Insurance Companies and Applicable Large Employers under \nIRC §6055 and §6056 \nIRPAC would like to thank the IRS for adopting several of our prior year \nrecommendations dealing with §§ 6055 and 6056 during tax years 2017/2018, including \nthe extension of good faith efforts penalty relief for reporting of incorrect or incomplete \ninformation reported on returns for 2017 Forms 1095-B and Forms 1095-C filed in 2018. \nWhile not specifically requested by IRPAC, we also welcomed the extension of the \ndeadline for furnishing the forms to recipients for 30 days from January 31, 2018. \nIn addition, IRPAC would like to remind IRS that there are still two open \nrecommendations from our 2016 recommendations that we would like addressed: \n1. Guidance on reporting in situations in which an Applicable Large Employer group \nmember undergoes a corporate transaction in a calendar year and \n2. Guidance on which corrections to Form 1095-C might be considered \ninconsequential to the recipient as there are clearly elements on that form that \nonly apply to the potential liability for employer-shared responsibility payments \nand have no bearing on the recipient’s tax return. \nRecommendations: \nIRPAC recommends that good faith efforts penalty relief for reporting of incorrect \nor incomplete information reported on returns as well as a 30-day delay for furnishing \nforms from January 31, 2019, be extended to 2018 Forms 1095-B and Forms 1095-C \nfiled in 2019. In any event, it would be helpful to the filers of these forms to know as \nsoon as practicable if there will be any such relief granted. \nIn addition, IRPAC recommends that IRS issue guidance as soon as practical \nregarding changes, if any, to reporting requirements due to the reduction of the \nIndividual Shared Responsibility Payments to $0 for calendar year 2019. \nFinally, as the compliance environment for ACA reporting becomes more mature, \nwe recommend that the IRS adopt new procedures for submission of prior year \ncorrections through the AIR system by which a new transmitter will be able to submit \ncorrections that were previously transmitted by a filer’s prior service provider. \nDiscussion: \n1. Furnishing and filing relief (good faith). \nIRS announced in Notice 2018-06 that it was providing an automatic extension of \nthe due dates to comply with the Affordable Care Act (ACA) reporting requirements. The \n",
" \n22 \n \n \n \ndue date to furnish individuals the 2017 Form 1095-B, Health Coverage, and the 2017 \nForm 1095-C, Employer-Provided Health Insurance Offer and Coverage, was extended \nfor 30 days from January 31, 2018, to March 2, 2018. In addition, this notice provided \nthat that penalties would not be imposed on health insurers and employers that make a \ngood faith effort to comply with the reporting requirements, provided statements were \nfurnished to individuals and timely filings were made with the IRS. Penalties for future \nyears are to be evaluated under a more rigorous reasonable cause standard, which is \nexplained in Treas. Reg. §301.6724-1. The Notice was made public on December 22, \n2017. \nPreviously, in our 2017 subgroup report, we detailed several reasons to support \nanother year’s extension. Without reiterating them herein, we believe that they continue \nto apply. In any event, in the absence of a complete good faith waiver, we continue to \nrecommend that there be a good faith waiver extended to the most common error—\nTIN/name mismatches. There are several reasons for recommending that a similar \nextension and penalty relief be extended for the current year’s filings. First, these ACA \nforms are fundamentally different than many information returns that report income to \nrecipients and are required for completion of individual tax returns. These other income-\nreporting returns are providing information that taxpayers need to complete their Forms \n1040. However, the ACA information returns report “status.” As the IRS has observed \nmany times in many forums, including FAQs on its website, most individuals will have \nknowledge and alternate documentation that will permit them to complete their tax \nreturns without receipt of these ACA forms. The fact is that only a very small percentage \nof the employed population will need the information on a Form 1095-C to claim or \ncertify eligibility for premium tax credits for coverage secured through the Marketplace. \nThe individual should have knowledge of which months (if any) he or his dependents \nwere enrolled in coverage to address the individual shared responsibility requirements \nof his Form 1040. \nMoreover, due to the nature of the information, it is often burdensome to get the \nnecessary data for the final months of the calendar year in time to populate a form due \nJanuary 31. In fact, given the requirements around providing health care coverage, \nthere can be information and elections in February that affect reporting for the prior \nDecember. Unlike the information reporting systems that have been built up over the \nyears to support the timely filing of the income-reporting information returns, the \ninformation necessary to accurately complete the ACA forms are still not that advanced \nand are subject to the retroactivity already discussed that, for the most part, does not \naffect the income reporting to individuals who are cash-basis taxpayers. The requested \nfurnishing delay will mean that the forms provided will be more accurate and reduce the \nnumber of corrections that issuers would otherwise need to provide. \n",
" \n23 \n \n \n \nIn the absence of another universal extension to the furnishing deadline, the IRS \nshould expect to be inundated with requests for extensions. This request will be in \nwriting and require manual review by IRS. While the IRS may not feel that in the fourth \nyear of reporting it would be inclined to grant very many of such requests, we would \nexpect many filers, especially large employers, to request these extensions. Filing for \nthese extensions by large corporate conglomerates will be especially burdensome to \nboth filers and IRS because although the information is usually housed at the group \nlevel, each legal entity in the large group will need to file its own request. This will create \nburden for both the filers and IRS. \nAs to the request for penalty relief, IRPAC notes that, based on our anecdotal \nexperience, the preponderance of errors being identified on these ACA forms continue \nto be in name/TIN mismatches. Some employers have experienced these errors for \nemployees whose name/SSN combination is not being flagged for the same \ncombination when submitted on Forms W-2 for the same calendar year. \nProposed regulations were published on August 2, 2016, which explained a \nnewly designed process by which solicitations must be done to let filers demonstrate \nreasonable cause for missing or incorrect TINs. Due to the burdens on IRS to issue \nguidance under the Tax Cut and Jobs Act, it appears highly unlikely that these \nregulations will be finalized by the end of 2018. \nEspecially considering the number of these name/TIN errors and the problems \nhighlighted in the Treasury Inspector General for Tax Administration report issued \nMarch 21, 20181, filers are understandably nervous about the potential imposition of \npenalties. It is especially difficult to address these errors without TIN matching \ncapability. For these reasons, we recommend that the good faith standard be extended \nuntil ACA-reporting–specific TIN solicitation rules are finalized and the IRS’s TIN \nvalidation processes are significantly improved. We would recommend that such relief \nbe extended to these specific TIN/name matching errors if broader relief is not \nforthcoming. \nFinally, we would request that any such relief be announced as early as possible, \nbefore year end. While the announcement late in December 2017 for the 2017 reporting \nfurnished and filed in 2018 was welcome, many filers struggled to meet the original \nJanuary 31 deadline assuming that no announcement would be made. An earlier \nannouncement would relieve the same struggles from occurring again. \n2. Guidance on any changes triggered by TCJA as soon as possible. \n \n \n1 Treasury Inspector General for Tax Administration, Affordable Care Act: Processes to Identify \nEmployers Subject to the Employer Shared Responsibility Payment Need Improvement, March 21, 2018, \nhighlighting needs to streamline TIN validations, p. 15-19. \n",
" \n24 \n \n \n \nWith the effective repeal of the individual shared responsibility payments \nbeginning in calendar year 2019, we recognize that there will be limited utility in the \nfurnishing of the information contained on Forms 1095-B and 1094-C, Part III. This \ninformation is used primarily by taxpayers as evidence of enrollment in health coverage \nfor purposes of satisfying the requirement to not owe an individual shared responsibility \npayment. We recognize that the IRS might use the information in its administration of \ntaxpayer eligibility for premium tax credits under IRC §36B. For that reason, it is likely \nthat there could be significant burden reduction for filers based on the change in the \nneeds for tax administration. Understanding that, we recommend that any changes to \nreporting (or furnishing requirements) under IRC §6055 regarding the 2019 tax change \nbe communicated as early as possible to give filers sufficient time to comply with new, \nalbeit likely reduced, reporting requirements \n3. Develop new process to permit new transmitter to transmit corrections. \nAs we are entering the fourth year of ACA reporting, several filers are \nreassessing and changing relationships with third-party vendors who provide help in \nfurnishing and filing the required forms. As a filer moves to a new provider, the new \nprovider often uncovers errors made by the previous provider. With the development of \nthe IRS issuing notices of potential liability for employer-shared responsibility payments, \nmany Applicable Large Employers are particularly concerned with revising errors found \nin prior years’ filings. However, because the AIR system requires that the transmitter \ncontrol code for the original filing be used in the transmission of any corrections, the \nnew providers may be unable to transmit the desired corrections on behalf of their new \nclients. IRPAC recommends that IRS develop a process by which a new transmitter can \ntransmit corrections to records transmitted by a previous transmitter. \nB. Form W-4 2018 and 2019 versions \nRecommendation \nIRPAC recommends that the Internal Revenue Service (IRS) waive penalties for \ntaxpayer under-withholding for tax year 2019. \nIRPAC recommends the Internal Revenue Service further clarify the rules and \nprocedures for federal income tax withholding in 2020 when employees and former \nemployees do not change their current Form W-4 or W-4P. \nIRPAC recommends the Internal Revenue Service provide guidance to \nemployers that do not receive a 2020 W-4 for new employees hired after January 1, \n2020 or that receive an invalid Form W-4 or W-4P. \nWe would further recommend that the Internal Revenue Service enhance \ntaxpayer and employer education tools regarding the filing of 2020 Form W-4 and W-\n4P. \n",
" \n25 \n \n \n \nDiscussion \nPublic Law No. 115-97, often referred to as the Tax Cuts and Jobs Act (TCJA), \nwas enacted on December 22, 2017, with the bulk of the law taking effect for the 2018 \ntax year. Employees received the benefit of the law’s reduced tax rates soon after 2018 \nwithholding tables were issued on January 11. The 2018 Form W-4 was released on \nFebruary 28. The form eliminated allowances for the employee’s spouse and \ndependents because of the TCJA’s reduction of the personal exemption amount to zero, \nbut added allowances based on the increased child tax credit and new non-child \ndependent tax credit. Employees were not required to submit a 2018 Form W-4 to their \nemployers, but were encouraged to do a “Paycheck Checkup” by using the IRS’s \nrevised withholding calculator. Because the TCJA nearly doubled the standard \ndeduction, many people will now file their Form 1040 returns taking the standard \ndeduction when in the past they itemized their deductions. This change will be \nexaggerated by the limitation of state and local tax (SALT) deductions to $10,000, the \nlimit on interest deductions for mortgages exceeding $750,000, and the elimination of \nmost miscellaneous deductions including non-reimbursed business expenses. This \nmay cause a significant number of taxpayers to be under-withheld when they file their \n2018 personal income tax returns. Despite the IRS’s efforts to inform taxpayers to \ncheck their withholding and encourage the use of the “calculator” on the IRS website, \nusage of the “calculator” through completion has been minimal because of the \ncomplexity (per IRS comments). IRPAC feels that a onetime waiver of under-\nwithholding penalties for taxpayers is warranted. \nAllowing two significantly different versions of Forms W-4 or W-4P for an \nextended period is confusing to both employers and employees. The IRS is constantly \ntrying to educate the public to check their withholding. When the 2020 income tax \nwithholding tables are released, IRS has stated they will accommodate both 2020 and \nprior year versions Forms W-4 and W-4P. While there were no “exemptions” or \n“allowances” per se on the 2020 Form W-4 (other than the two or three allowances \nassigned to the employee based on filing status), allowing use of pre-2020 version \nForms W-4 or W-4P implies that they still exist. Under the new system, an employee \nindicating “single” will receive two allowances and an employee indicating” married filing \njointly” or “head of household” will receive three allowances. Employer systems will \nneed to identify at the employee level which Form W-4 or W-4P method is being used – \n2020 or pre-2020. Additionally, in 2020 if the employee finds they are under-withheld \ndue to having income tax withheld based on a pre-2020 Form W-4 or W-4P, they will \nneed to file a 2020 W-4. \nTo avoid the potential of under-withholding because many employees will not \nupdate their Form W-4 or W-4P status and to simplify reporting requirements, IRPAC \nrecommends that the IRS review the decision to allow pre-2020 Forms W-4 or W-4P to \n",
" \n26 \n \n \n \nbe used indefinitely and require employees to file a 2020 Form W-4 by a certain date \n(e.g., Oct. 1, 2020). This would be consistent with the timing for requiring new Forms \nW-4 and W-4P after enactment of the Tax Reform Act of 1986. This would also \nencourage employees to file a 2020 Form W-4 or W-4P sooner rather than later. IRPAC \nunderstands that this recommendation might require Congressional action, but believes \nit is in the best interest of taxpayers to use a Form W-4 and W-4P that is consistent with \ncurrent law and is designed to reach a correct amount of income tax withholding. \nPrior to January 1, 2020 employers that do not receive a Form W-4 or W-4P for \nnew employees or receive an invalid Form W-4 or W-4P from an employee (and have \nno valid Form W-4 or W-4P on file for that employee) are instructed to withhold as if the \nemployee claimed to be a single filer with zero withholding allowances. For 2020 this \ndoes not seem to be the correct result. It is IRPAC’s belief that the proper withholding \nfor the above situations would be based on a filing status of single with two allowances. \nIRPAC recommends that the IRS provide written guidance for these two specific \nsituations. \nTaxpayers remain confused about their federal income tax withholding. The \nwithholding calculator that appears on the IRS website is using the old marital status \nand allowance routine. It also requires taxpayers to come prepared with their prior year \ntax return and a current paystub to properly use the calculator. In 2020 the calculator \nwill have to be replaced by one based on the new Form W-4 and W-4P method of \nwithholding, which is very different than what has been used for the last three decades \nplus. IRPAC believes that many employees will not complete and submit a new Form \nW-4 or W-4P to their employer due to the changes and the confusion the employee will \nhave in completing the new form and using the calculator. In the past, employers and \npayroll professionals have been instructed not to assist employees with Form W-4 \nsubmission to avoid being put in the role of tax advisor. The complexities of the new \nForm W-4 will add additional pressure on employers to take a more active part in the \ntaxpayer education process. It is IRPAC’s recommendation that the IRS: \n1. Update the withholding calculator to account for the 2020 Form W-4 \nand W-4P changes as soon as possible. \n2. Consider having a “short form” calculator. This could be provided by \nusing questions that would determine if the taxpayer could confidently skip \nthe more detailed questions that do not apply. \n3. Enhance the calculator to produce a Form W-4 that is ready for \nsubmission to the employer upon completion of the calculator. \n 4. Require employers to distribute the 2020 Instructions for Form W-4 to \nall employees or provide the link to the document’s location on the IRS \nwebsite to the employees. \n \n",
" \n27 \n \n \n \nC. FIRE System Latency \nRecommendation \nIRPAC recommends the IRS make significant efforts to improve the scalability of \nthe FIRE System that is used for the submissions of Forms 1099. This recommendation \nis being made to not only improve the user’s ability to comply with regulatory due dates, \nbut more importantly to mitigate risk of system failure during peak processing periods \nsimilar to the Tax Day outage of tax year 2017. \nDiscussion \nDuring peak 1099 processing periods such as January 31 and March 31, the \nFIRE site that is used to submit 10 series Forms slows to an unmanageable pace to \nmeet compliance deadlines. Users of the FIRE system have reported a wait time of \nthree to five minutes per click when trying to upload the properly formatted fixed length \ntext files. \nAdditionally, the amount of time a user waits to receive acknowledgement from \nthe FIRE site has been reported to be as high as 11 days during these peak processing \ntimes. In speaking with IT leadership, IRPAC has learned that additional storage is \nbeing added to the systems responsible for file responses. This additional storage is \nexpected to greatly improve response times for tax year 2018 forward. \nThere is growing concern from taxpayers that with new regulations, such as \nthose promulgated under the Path Act, and the removal of the automatic extension of \ntime for non-employee compensation on Form 1099MISC that the FIRE system will \nprevent filers from submitting their forms to IRS by the required due dates and that they \nwill be subjected to late filing penalties because of these system limitations. \nIn discussions with the IRS through 2018, IRPAC learned that in 2017 the FIRE \nsite’s January volume was more than 500% of what was previously estimated. \nMoreover, there is an active project to implement additional security protocols to the \nFIRE system that may have the potential to further slow performance. \nIn light of the volume increases, the continued addition of requirements that \nincrease volumes during peak periods, and the reports of user latency, IRPAC \nrecommends that research into and potential investment into the system’s infrastructure \nis warranted to reduce latency and prevent an outage that would result in a filer’s \ninability to comply. \n \n \n \n",
" \n28 \n \n \n \nD. W-2 Box 12 DD Reporting \nRecommendations \nIRPAC recommends that the reporting of the cost of employer-sponsored health \ncoverage (W-2 Box 12 DD) be made voluntary. The introduction to Notice 2012-9 states \nthat the reporting is “required… to provide useful and comparable consumer information \nto employees on the cost of their health care coverage.” In Q&A-2 of Notice 2012-9, the \nIRS elaborates, \n “The purpose of the reporting is to provide useful and comparable consumer \ninformation to employees on the cost of their health care ‘coverage.’” \nThe reporting and the variability associated with such reporting means that it has \nfailed to meet its goal of providing useful and comparable consumer information, but it is \ncreating a burden on some employers. \nDiscussion \nIRS announced issued Notice 2011-28 that plan sponsors are required to report \n“aggregate reportable cost” of “; employee’s W-2 for informational purposes only \npursuant to legislation enacted as a part of the ACA. Additional guidance was issued in \nNotice 2012-9 with Q&As. \nThe employer-sponsored health insurance premium or COBRA equivalent is a \nrequired element of the reporting. This reporting meets the purpose of the reporting and \ndoes provide useful consumer information on the cost of their employer-provided health \ncare coverage. \nThe fact that other employer-provided health care coverage may or may not be \nrequired to be reported makes the value of the information in Box 12 DD not as useful \nas comparative consumer information. For example: \nThe cost of dental or vision benefits that qualify as excepted benefits under \nHIPAA are not reported. Generally, such benefits are excepted benefits for HIPAA \npurposes if they are (1) provided under a separate contract from other health coverage \nor (2) employees participation is elective with the payment of an additional premium. \nOtherwise, the cost of dental or visions benefits must be included in the Box 12 DD \namount. \nAlso, excludable from reporting is the cost of coverage for a specified disease \n(e.g., cancer) or illness, hospital indemnity or other fixed indemnity insurance, unless \nthe employer makes any contribution to this coverage or if the policy is purchased pre-\ntax though a cafeteria plan. \n",
" \n29 \n \n \n \nThe cost of coverage for terminated employees may be reported under any \nreasonable method as long as used consistently by the employer for its employees in a \nplan. This creates variability in what is reported in Box 12 between employers who \nchoose to report under a method that provides costs while actually employed and those \nthat choose to include the costs of post-employment coverages (e.g., COBRA). \nSalary reductions to a health Flexible Spending Account are excluded unless the \nemployer contribution is more than the salary reduction; then it is reportable. \nExcess reimbursements included in a highly compensated employee’s income \nunder Code Section 105(h) reduces the aggregate reportable cost of the employer-\nsponsored coverage. \n Health Reimbursement Arrangements (HRAs) are excludable; however, the \nemployer may voluntarily report. \nAn Employee Assistance Program (EAP), wellness program or on-site medical \nclinic are not reportable unless a COBRA premium is charged for these programs. \nThe variability in this reporting makes the final value reported in Box 12 DD of \nlimited value to the employee. It is difficult to see how it meets the goal of providing \n“useful and comparable consumer information” when there is so much variability. \nThe reporting adds additional burden to employers as well. Depending on the W-\n2 reporting system/software used and expertise within an employer to set up the system \nand make the employer reporting decisions, the reporting could be highly inaccurate. \nWhile most large employers have adapted to the reporting by now, the added burden to \nsmall employers is still very prevalent as many need to rely upon manual tracking and \ndata entry that results in added cost, added time and a reduced accuracy level. \nThe Box 12 DD reporting, for all the reasons listed above, is not meeting the \nmission to provide employees with useful and comparable consumer information and \nhas added additional burden to employers. Making this reporting voluntary is \nrecommended until more definitive and practical reporting rules can be circulated, which \nwould serve the purposes of the reporting without providing an undue burden upon \nemployers, especially small employers. \nMaking this reporting voluntary would not be unprecedented. The reporting of \ndeferrals of nonqualified deferred compensation using Box 12 Code Y has been \nvoluntary since it was added to the Internal Revenue Code with Code Section 409A in \nthe American Jobs Creation Act of 2004. \n \n \n",
" \n30 \n \n \n \nE. E-Levy and Electronic Payment of Levies \nRecommendation \nIRPAC recommends that the IRS continue working with employers and financial \ninstitutions on developing and implementing electronic methods to communicate tax \nlevy information and for payors to electronically remit levy payments. \nDiscussion \nFor the past several years, the IRS has been partnering with business taxpayers \nand financial institutions on plans to develop an electronic method to communicate tax \nlevy information to payors and to enable electronic remittance of levied funds to the IRS. \nIRS began a six-month pilot with eight partners in April 2018. The IRS is planning to \nexpand the pilot to include more participants, increased transaction volume and, \nhopefully, to include reporting agents and other government agency payors. \nIRPAC commends IRS for its efforts to respond to the employer need for an e-\nlevy option to the current paper-based tax levy process and supports the IRS’s \ncollaboration with the business taxpayer community. Electronic communication of tax \nlevies (i.e., e-levy) and electronic payment of levied funds will allow for reduced \nemployer burden and improved compliance. E-levy and electronic remittance will yield \nreduced processing time, employer costs and processing errors. \nIRPAC recommends development of flexible electronic payment options (e.g., \nthrough IRS Direct Pay and the IRS Electronic Federal Tax Payment System) to ensure \nwide access to electronic payment methods. IRPAC looks forward to IRS’s future \nimplementation of electronic levy and remittance options as these will be beneficial to \nIRS, employers and payroll service providers. \nF. Expansion of IRS Direct Pay Program for Estimated Individual Income Tax \nPayments \n \nRecommendation \n \nIRPAC recommends the IRS let individual income taxpayers pay their individual \nincome tax estimates for multiple years through the Direct Pay program. \n \nDiscussion \n \nThe IRS has a website called Direct Pay that lets individual income taxpayers \npay their individual income tax estimate payments online. The Direct Pay website is \nvery user-friendly for individual income taxpayers and results in more timely payments \nof taxes by taxpayers. \n \n",
" \n31 \n \n \n \nThe website does not let an individual taxpayer pay an individual estimated \nincome tax payment (Form 1040-ES) after January 31 of the year the tax return is due \nuntil after the tax return has been filed and accepted by the IRS. For example, individual \ntaxpayers can pay their individual income tax (1040-ES) estimate payments for the \n2017 tax year until January 31, 2018, using the Direct Pay website. After that date, no \nfurther estimated payments for individual income taxes can be made for the 2017 tax \nyear until the tax return is filed and accepted by the IRS. The result is that taxpayers are \nunable to make an online payment for several months (February 2018 until the tax \nreturn has been filed and accepted by the IRS). Many months can go by without any \npayments being made because the tax returns have not been filed and accepted by the \nIRS. Suspending payments by the taxpayer until the tax return is filed and accepted \nresults in the taxpayer incurring additional penalties for late payment. By letting the \ntaxpayers select the tax years for estimated income tax estimate payments on the \nDirect Pay website, the taxpayer can continue making estimated tax payments and \nreduce these penalties. \n \nG. Shrink the tax gap due to underreported cash income \nRecommendation \nIRPAC recommends that IRS continue to increase public awareness of the \ncurrent trend of underreporting cash income by helping promote awareness education. \n \nThis can easily be done by reaching out to industry organizations such as the \nNational Restaurant Association and the American Association of Cosmetology \nSchools, which have a constituency that reaches out to millions of cash-paid taxpayers. \n \nThe promotion of current IRS training videos online such as the Small Business \nTaxes: The Virtual Workshop should be used in the quest to build educational tax \nawareness. IRPAC still recommends that these video training programs be revised and \nupdated. The business income segment was updated five years ago. IRPAC also \ncontinues to recommend adding a special segment Reporting Cash Income to be \nincluded in this component of online training videos. In addition to benefiting the IRS by \npotentially collecting additional revenue, we believe that the videos should stress the \nbenefits of reporting cash-paid income to individual taxpayers, which could include the \npotential for increased Social Security benefits, qualifying for the Earned Income Tax \nCredit and increased access to credit. \n \n \n \n \n",
" \n32 \n \n \n \nDiscussion \n \nIRPAC recommends the IRS relook at shrinking the tax gap due to our current \ncash economy and improperly underreported cash income amongst numerous key \nprofessions/individuals known for receiving cash income such as bail bonds, car \nwashes, check-cashing establishments, coin-operated amusements, cosmetologists, \nhair salons, laundromats, massage salons, nail shops, scrap metal businesses, \nrestaurants, taxicab services and waiters/waitresses. \n \nDuring 2005-2007, IRPAC made a recommendation aimed at shrinking the tax \ngap due to the cash economy. As a result, reporting on Form 1099K Payment Card and \nThird Party Network Transactions was instituted. IRPAC is aware of the growing tax gap \nand recommends updating and revising the IRS’s current online training Small Business \nTaxes: The Virtual Workshop. In 2017, IRPAC made a similar recommendation to shrink \nthe tax gap due to the cash economy, which was recognized by multiple groups within \nthe IRS. \n \nIRPAC believes this Workshop to be a useful tool and a source of training \navailable to small business owners and individuals getting paid predominantly in cash. \nThe program needs to be brought up-to-date. Once the program has been updated, a \nsimple outreach to the many industry organizations via an IRS NPL public \nannouncement, along with directly targeted emails to key industry organizations that \ncontain businesses and individuals who are typically paid in cash can be used to bring \nnew awareness of their reporting obligations. \n \n IRPAC believes that this will build communication with small businesses and \nindividuals who receive much of their income in cash. Due to IRS budget constraints, \nupdating this existing Workshop will allow for cost-effective, continued and much-\nneeded education and training that could influence a reduction of non-reported cash \nincome. \nH. Implementation of the New Backup Withholding Rate and Revised CP-\n2100/2100A \nRecommendation \nIRPAC recommends that the IRS issue a revised Form W-9 to reflect the revision \nof the backup withholding rate from 28% to 24% as the rate change was effective for the \n2018 tax year. \nIRPAC recommended that IRS issue a communication to clarify that payors who \ncomputed tax year 2018 backup withholding at the 28% rate before IRS’s revision of \nForm W-9 reflecting the correct 24% rate need not refund the payee for any over-\nwithheld amounts. IRPAC acknowledges that the IRS is developing communications to \n",
" \n33 \n \n \n \nissuers of Forms 1099 that will include instructions on what to do if they over-withheld \nbackup withholding taxes. \n \nIRPAC recommended that the IRS issue a revised Notice Number CP-\n2100/2100A to reflect the revision of the backup withholding rate from 28% to 24% as \nthe rate change was effective for the 2018 tax year and to incorporate other changes to \nmake the document clearer and more readable. IRPAC commends the IRS for taking \nsteps so that the September 2018 Notice to the recipients was changed to reflect the \ncurrent backup withholding rate of 24%. \nDiscussion \nPublic Law No. 115-97, often referred to as the Tax Cuts and Jobs Act (TCJA), \nwas enacted on December 22, 2017, and provided a reduction in the backup \nwithholding rate from 28% to 24% effective for the 2018 tax year. The tax rate change \nshould be reflected on the Form W-9 for tax year 2018. Although the rate change was \neffective January 1, 2018, IRS targets the issuance of the revised Form W-9 for October \n2018, as seen in a published draft of the Form W-9, due to the very high workload \nrequired by IRS to implement other provisions of the TCJA. \nIRPAC does acknowledge that, while the Form W-9 has contained the outdated \nrate, IRS has taken numerous steps to communicate the change to the backup \nwithholding rate to the payor and practitioner communities (e.g., updates to the irs.gov \nwebpage, tax tips news releases, social media posts and updates at practitioner events \nand tax forums). However, in some instances, payors, especially those overseas or with \nless tax knowledge regarding the TCJA, may not have realized quickly enough the \nchange in the backup withholding rate during the beginning of 2018. \nIRPAC recommends that IRS issue a communication to clarify that payors who \nrelied on the 28% backup withholding rate for tax year 2018 before IRS’s correction of \nForm W-9 need not refund the payee for any over-withheld amounts. While payees \nshould seek a refund of any over-withheld amounts when filing their 2018 tax return, \npayees may, nevertheless, demand refund from payors. IRPAC recommends that the \nIRS issue communication to confirm that payors need not refund such amounts. Such \ncommunication would reduce payor burden and help avoid confusion and controversy \nbetween payees and payors over the process for refunding any over-withheld taxes. \n \nIRPAC commends the IRS for seeking input from the tax practitioner community \nregarding revisions to Notice Number CP-2100/2100A. Revisions included the change \nto the 2018 tax year backup withholding rate, which was implemented for the \nSeptember 2018 mailings to taxpayers. IRPAC recommends that future revisions to the \nCP-2100/2100A Notice should include steps to make the CP-2100 more \nunderstandable, to clarify the steps that the payor needs to take regarding Form 1099 \n",
" \n34 \n \n \n \nerrors related to taxpayer identification number (TIN) and/or name and to specify the \nconsequences should the payor receiving a CP-2100 fail to act. IRPAC acknowledges \nthe heavy workload facing IRS due to TCJA changes and the programming efforts \nrequired to modify the CP-2100/2100A. IRPAC notes that while it is unfortunate that all \nof the recommended revisions to the CP-2100/2100A will not be in place until \nSeptember 2019, we commend the IRS for making the withholding rate change this \nyear. \nI. 1099MISC Non-Employee Compensation \nRecommendation \nIRPAC recommends the IRS consider reinstating Form 1099-NEC so that non-\nemployee compensation can be reported on a form other than Form 1099-MISC, which \nreports other income items with a deadline that is different than the deadline applicable \nto non-employee compensation. \nDiscussion \nNon-employee compensation has historically been reported in Box 7 of Form \n1099MISC. The Path Act of 2015 accelerated the due date of non-employee \ncompensation to January 31 while all other boxes on the form kept the filing deadline of \nMarch 31. This created several logistical challenges for both the IRS and the tax \nreporting industry as a whole. \nHaving one form with multiple due dates created data extract challenges for \nmany large institutions that had a business need to segregate filings between non-\nemployee compensation payments and all other payment types reported on Form \n1099MISC. This significantly complicated the corrections filing process as it relates to \nthe corrections penalty tiers that are increased 30 days after a forms due date. \nAdditional burden was placed on filers when the IRS issued notice 2017-51 on \nDecember 22, 2017, that stated if forms reporting non-employee compensation are filed \nwith other 1099MISC payment amounts after January 31 that action could subject filers \nof such forms that are otherwise compliant into a penalty situation under Internal \nRevenue Code Section 6721. \nYears ago, non-employee compensation was reported on a separate form, \nknown as Form 1099-NEC. This form was then retired. IRPAC recommends that if the \nIRS has the available resources it considers resurrecting Form 1099-NEC with the \nintent to report non-employee compensation on a form different than the Form1099-\nMISC. IRPAC recommends this development to resolve the problems outlined above. \nThe implementation of a new form type is something that requires significant \ninvestment by industry. It is critical that industry be given visibility into the development \nstatus of any new (or reissued) form to forecast the development investments that will \n",
" \n35 \n \n \n \nneed to be made in the private sector to comply with the form. In addition, it is critical \nthat filers be given enough time to revise programming to meet the requirements of any \nnew form. \nIRPAC recommends that the IRS remain engaged with the various advisory \ncommittees on addressing the issues faced by filers when using a single form that \nreports different types of income that have different furnishing and filing deadlines. \nIRPAC urges the IRS to keep filers aware of developments and seek input into any \ndrafts it might develop so that any potential reporting challenges can be identified and \nresolved as efficiently as possible. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n",
" \n36 \n \n \n \nInformation Reporting Program Advisory Committee \n \n \nEmerging Compliance Issues Subgroup Report \n \n \nTenesha Carter, Subgroup Chair \nDeborah Fox \nSanford Kelsey \nMas Kuwana \nJoel Levenson \nRyan Lovin \n \n \n \n \n",
" \n37 \n \n \n \nEmerging Compliance Issues Subgroup Report \nThe Emerging Compliance Issues (ECI) subgroup would like to thank the IRS for \naddressing several issues during the year. While some of these items were initiated by \nECI, others were a result of feedback provided by the subgroup after solicitation from \nthe IRS. To resolve these issues, the IRS: \n• Implemented several suggestions provided by ECI and the Employer Information \nReporting and Burden Reduction (EIRBR) subgroups regarding updates for Form \n668A, Notice of Levy, when attaching to funds in Retirement Plans. See section \nA. below for more information on this. \n• Issued Notice 2018-58 announcing their plan to issue regulations clarifying \nseveral matters including amounts recontributed to 529 plans. See section B. \nbelow for more information on this. \n• Plans to update the box 9 information in the 2019 (and beyond) Instructions for \nForm 1099B to correct the tax year being referenced. Additionally, because the \nissue was present in the 2017 and 2018 Instructions, a Recent Development \nArticle, dated June 21, 2018, was posted on the 1099B homepage to notify \ntaxpayers of the update. \n• Has agreed to update the Scholarships section of the Instructions for Form 1099-\nMisc to clarify that taxable scholarships or fellowship payments do not have to be \nreported by the issuer to the IRS on any form unless IRC §6050S applies. \n• Accepted feedback regarding the correction of formatting and grammatical issues \npresent on Form 1096, Annual Summary and Transmittal of U.S. Information \nReturns. \n \nECI would also like to thank the IRS for providing guidance on §6050W Returns \nRelating to Payments Made in Settlement of Payment Card and Third Party Network \nTransactions, especially for the provided definitions of key terms integral to the meaning \nof third-party payment network. The FAQs on this and related topics that were released \nbetween 2015 and July 2018 effectively addressed items that had been requested by \nIRPAC for the past several years. \n \nIn a year where tax reform was obviously the priority, the resolution and/or quick \nresponse to these items was greatly appreciated. \n \n",
" \n38 \n \n \n \nA. Retirement Plan Levies \nIRPAC was asked by the IRS Small Business and Self-Employed Division \n(SB/SE) to provide input regarding what issues need to be addressed regarding the levy \nof certain retirement plan account assets, which occur on Form 668-A. \nAs background, qualified retirement plans are not generally permitted to allow \nbenefits to be assigned or alienated. However, there is an exception for federal tax \nlevies and judgments. See Treas. Reg. 1.401(a)-13(b)(2). Further, when the IRS does \nlevy assets in a retirement account, there is an exception from the tax on early \ndistributions so that the 10% penalty does not apply. See IRC section 72(t)(2)(A)(vii). \nThis exception only applies when the IRS directly levies the assets, not when the \nparticipant him or herself requests a plan loan or hardship distribution to pay the tax \nowed. Two IRS memoranda — Field Service Advice Memorandum 199930039 and \nChief Counsel Advice memorandum 199936041 — provide additional background \nregarding the IRS’s views on levying retirement assets. The Internal Revenue Manual \n(IRM) in section 5.11.6 Notice of Levy in Special Cases provides additional guidance \nregarding when the IRS will levy retirement account assets. \nIn response to SB/SE’s request for feedback, IRPAC compiled the following \nissues and suggestions for consideration. \n• Receipt of incorrect forms – The industry often receives forms where the box \nthat specifically required to levy retirement account assets is not signed or an \nincorrect series of Form 668 is provided (such as Form 668-W for wages). \n• Inconsistent appearance of forms – The form mentions the signature box to be \nused if the levy will include retirement accounts; however, some forms issued \n(examples were provided to the IRS) do not have a box despite having the same \ntitle and revision date as a version provided to IRPAC for review. \n• Issuance to correct parties – Levies directed at retirement accounts should be \ndirected to the retirement plan’s current trustee. However, they are often \nmisdirected to entities such as the retirement account record-keeper, a former \ntrustee for the retirement plan or a non-existent entity. (i.e., the organization \nlisted in the To field is not the name of the legal entity that acts as trustee of the \naccounts). \n• Infrequency of retirement related attachments – Because it is a rare \noccurrence for many financial institutions to receive levies attaching retirement \naccounts, there is higher risk of the process being handled improperly or details \nbeing missed. \n• Insufficient Time and Resources - \no Levies are often sent to an incorrect address, which may cause delays in \ngetting to the correct department or organization. \no Levies are received and processed manually (including the need for a \nprocessor to investigate any of the previously mentioned issues); this \nrequires significant time. \n",
" \n39 \n \n \n \no Responsiveness issues have been reported when trying to resolve levy \nissues with the IRS. \nRecommendations \nTo address the above issues, IRPAC made the following recommendations: \n• The IRS should review its processes to ensure that the correct series of Form \n668-A is being used. \n• The IRS should limit the most currently revised Form 668-A to one version to \nprevent inconsistency. \n• The IRS should use Form 5500 — which is filed publicly with the Department \nof Labor — to ensure that the Form 668-A is sent to the appropriate address \nand properly identifies the plan’s current administrator. \n• Because attachments to retirement accounts are not as common, a separate \nversion of the Form 668-A should be developed for this specific purpose. \n• If the IRS begins to levy retirement accounts with greater frequency, then the \nindustry and IRS should remain in close contact regarding the timing and \nvolume of such levies. This will ensure the industry has sufficient resources \navailable to handle additional manual processing and that there is good \ncommunication to resolve any issues that arise. \n• The IRS should change verbiage on the form regarding retirement account \nattachments to an affirmative, as opposed to a negative, statement. For \nexample, instead of reading: \no “This levy won’t attach retirement account funds unless the block to the \nright is signed” the Form 668 could instead read: \no “If the block to the right is signed, this levy attaches retirement account \nfunds.” \n• The Form 668-A should implement the inclusion of a checkbox when applied \nto retirement funds. \n• The Form 668-A should bold the instruction that indicates this is being treated \nas flagrant behavior. \nDiscussion \nAt the April IRPAC meeting, the representatives from SB/SE and IRPAC had a \nvery productive discussion regarding these issues. IRPAC provided the IRS with the \nabove description of our concerns, issues and suggestions on the current process for \nlevy attachment to retirement plans. In particular, the IRS indicated that they found the \nsuggestions to be sensible and committed to look into how to implement them: \n• The IRS committed to ensuring that collections agents use the correct forms. \nIn particular, they liked the idea of a separate levy form for retirement \naccounts to reduce confusion. \n",
" \n40 \n \n \n \n• As the Tax Cut and Jobs Act resulted in updates to all the levy forms, the IRS \ncommitted to taking the opportunity to update the Form 668-A. \n• The IRS acknowledged that multiple versions of the same levy form have \nbeen in use, and they are to simplify to one version of the form. \n• The IRS committed to look into procedures to perfect the source of the \ninformation rather than looking only at 1099 information that may be stale. As \nIRPAC recommended, this may include procedures to look at Form 5500. \nThe IRS indicated that the next step for their team is to decide upon a course of \naction with respect to IRPAC’s recommendations and to prepare an associated \nimplementation plan. IRPAC was cautioned that a new form would take time to develop \nand publish, but that IRPAC will be given the opportunity to review a draft when it is \navailable. IRPAC and its industry partners committed to monitoring, and to reporting \nback to the IRS through IRPAC, any changes to retirement account levies and Forms \n668-A that we encounter. IRPAC looks forward to continuing this discussion with the \nIRS as the Form 668-A and retirement account levy program is refined. \n \nB. Section 529 Plans and the PATH Act \nRecommendations \nThe Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) included \nmany enhancements to section 529 plans. \nFirst, IRPAC thanks the IRS for responding to the late-year enactment of the \nPATH Act by quickly providing much needed transition relief with respect to 2015 tax \nreporting in Notice 2016-13. \nSecond, the industry requested guidance on the new ability for section 529 plan \naccount owners to recontribute refunded amounts. Before the PATH Act, an account \nowner who withdrew money from a 529 plan, paid for a qualified higher education \nexpense and then received a refund for that expense (for example, if a student was \nforced to withdraw from school due to illness) would have had to treat the withdrawal as \nnonqualified, which would have resulted in income inclusion and penalties. The PATH \nAct added a new subsection, Code section 529(c)(3)(D), which lets a beneficiary \nrecontribute a withdrawn amount to a 529 plan, up to the refunded amount, without \nincurring income inclusion or penalties, provided the amount is recontributed within 60 \ndays of the date of the refund. The Code uses the term recontribution, but it does not \ndirectly address the characterization of the contribution. \nThe industry recommended that the IRS provide guidance on several issues \nrelated to recontributions: \n1. The industry requested guidance regarding whether an amount that is \nrecontributed to a 529 plan should be treated (i) as a new contribution or (ii) \n",
" \n41 \n \n \n \ndivided into an earnings portion and a return of investment portion, based on the \nearnings ratio applied to the amount originally distributed. \n2. If the IRS determined that a recontribution should be treated as being divided into \nan earnings portion and a return of investment portion, then certain additional \nquestions would require guidance. In particular: \na. Should a recontribution that is directed into a different investment option \nthan when it was distributed count as an investment change? Under Code \nsection 529(b)(4), an account owner may not exchange amounts (any \ncontributions and any earnings thereon) from the current investment \noption(s) to a different option(s) more than twice in any calendar year. \nb. Should a new plan administrator that receives a recontribution from an \naccount owner treat the entire recontribution as earnings in the absence of \ndocumentation from the account owner? An amount that is recontributed \nto a 529 plan with a different plan administrator from the plan from which \nthe distribution was taken would require the new plan administrator to rely \non the account owner to provide a statement issued by the distributing 529 \nprogram, showing the earnings portion of the distribution, so that the \nprincipal and earnings may be properly recorded. Absent such records, \nthe plan administrator would not have the ability to determine the amount \nthat is required to be treated as earnings. \nc. What default ordering rule should be applied where a beneficiary has \nmultiple 529 plan accounts and the beneficiary receives distributions from \nmore than one 529 plan and then receives a refund of qualified education \nexpenses relating to those distributions? \nDiscussion \nIRPAC would like to thank the IRS for addressing these issues in Notice 2018-\n58. Notice 2018-58 announces that the IRS plans to issue regulations clarifying matters \nrelating to, among other things, the administration of amounts recontributed to section \n529 plans. The Notice specifies that, until IRS issues proposed regulations, taxpayers, \nbeneficiaries and administrators of 529 plans may rely on the rules described in the \nNotice. IRPAC and 529 plan industry participants look forward to reviewing the \nproposed regulations and, where necessary, to continuing to discuss these issues. \nThe intention of the IRS, as described in Notice 2018-58, is to issue regulations \nthat will provide that the entire recontributed amount will be treated as principal, rather \nthan requiring a portion to be treated as earnings, based on the amount that \nrepresented earnings when distributed. The Notice is clear that the IRS is implementing \nthis rule of administrative convenience to eliminate the burdens associated with \ndetermining the earnings portion. Under this guidance, the recontributed amount will not \n",
" \n42 \n \n \n \ncount against the contribution limit applicable to the beneficiary, because the amount \nwill already have been taken into account when it was originally contributed to the 529 \nplan. Given that a beneficiary may have more than one 529 plan account, the Notice \nalso clarifies that the re-contribution does not need to be made to the same account \nfrom which it was distributed. The re-contribution must, however, be made to an \naccount for the same beneficiary who received the distribution. \nBecause the IRS intends to treat recontributions as principal, the additional \nquestions raised above do not need to be addressed in guidance. \n \nC. IRC § 6050S and Form 1098-T Reporting \nRecommendations \nIRPAC would like to thank the IRS for updating the Form 1098-T instructions to \nprovide helpful guidance to educational institutions. The instructions were updated to \nclarify that institutions who change their reporting method to Payments received do not \nhave to complete box 4 Adjustments Made for a Prior Year until the institution \nreimburses or refunds an amount that was previously reported as an amount paid. \nIRPAC continues to make the following recommendations concerning Internal \nRevenue Code §6050S, the related Treasury Regulations and their effect on IRS Form \n1098-T reporting: \n3. As noted in the 2016 and 2017 IRPAC Public Reports, the Committee continues \nto recommend the following amendments to the Proposed Regulations included \nin the Notice of Proposed Rulemaking (REG-131418-14): \n \na. Retain the exemption to reporting Form 1098-T, Tuition Statement, for \nnon-resident alien students by reinstating Treasury Regulation § 1.6050S-\n1(a)(2)(i). \n \nb. Remove the requirement to report the number of months a student was a \nfull-time student by deleting Proposed Treasury Regulation §1.6050S-\n1(b)(2)(ii)(I). \n \nc. Let institutions report on Form 1098-T how payments are actually applied \nto students’ accounts by revising Proposed Regulation § 1.6050S-\n1(b)(2)(J)(v) to read, “Payments received for qualified tuition and related \nexpenses determined. For purposes of determining the amount of \npayments received for qualified tuition and related expenses during a \ncalendar year, institutions may choose to report payments applied to \ncharges in a manner that reflects the payment application in the \ninstitution’s student account system. Alternatively, institutions may use a \nsafe harbor method and report payments received with respect to an \n",
" \n43 \n \n \n \nindividual during the calendar year from any source (except for any \nscholarship or grant that, by its terms, must be applied to expenses other \nthan qualified tuition and related expenses, such as room and board) are \ntreated first as payments of qualified tuition and related expenses up to \nthe total amount billed by the institution for qualified tuition and related \nexpenses for enrollment during the calendar year, and then as payments \nof expenses other than qualified tuition and related expenses for \nenrollment during the calendar year. Payments received with respect to an \namount billed for enrollment during an academic period beginning in the \nfirst 3 months of the following calendar year are treated as payment of \nqualified tuition and related expenses in the calendar year during which \nthe payment is received by the institution. For purposes of this section, a \npayment includes any positive account balance (such as any \nreimbursement or refund credited to an individual's account) that an \ninstitution applies toward current charges.” \nDiscussion \nIRC § 6050S and the related Treasury Regulations require the reporting of \ninformation to help taxpayers claim an education credit or deduction. This information is \nreported on IRS Form 1098-T. Qualified tuition and related expenses for Form 1098-T \nreporting purposes mirrors the definition found under the education credits of IRC §25A. \nGenerally, qualified tuition and related expenses means tuition and fees required for the \nenrollment or attendance at an eligible educational institution for courses of instruction \nat such institution. \nFor transactions occurring during calendar year 2018, information required to be \nreported in 2019 and in subsequent years includes: \n• The name, address and Taxpayer Identification Number (TIN) of any \nindividual who is or has been enrolled at an eligible educational institution, \n \n• The aggregate amount of payments received for qualified tuition and related \nexpenses, \n \n• The aggregate amount of grants or scholarships received by such individual \nfor payments of costs of attendance that are administered and processed by \nthe institution, \n \n• The amount of any adjustments to the aggregate amounts of previously \nreported payments received for qualified tuition and related expenses or \ngrants and \n \n",
" \n44 \n \n \n \n• The Employer Identification Number (EIN) of the eligible educational \ninstitution. \nBefore calendar year 2016, institutions had the option of reporting the aggregate \namount billed for qualified tuition and related expenses or the aggregate amount of \npayments received for qualified tuition and related expenses. Protecting Americans from \nTax Hikes of 2015, P.L. 114-113, removed the option for institutions to report the \naggregate amount billed for qualified tuition and related expenses. The Higher \nEducation Industry and IRPAC are grateful to the IRS for penalty relief granted under \nIRS Announcements 2016-17 and 2016-42 for institutions that continued to report on \nthe amounts billed basis. Educational Institutions and IRPAC understand that the \namounts billed reporting basis will no longer be an option for the 2018 calendar year to \nbe reported in 2019. \nNotice of Proposed Rulemaking (REG-131418-14) was published into the \nFederal Register on August 2, 2016. Included in this notice are multiple changes to \nForm 1098-T reporting. IRPAC’s concerns with the proposed regulations are: \n1. By removing the exception to reporting on Form 1098-T for non-resident aliens, \nthere will be a large increase in Forms 1098-T to be produced, which will not yield a \nmaterially higher number of correctly claimed education credits. Institutions, taxpayers \nand the IRS will face increased costs with processing and interpreting these forms, \nwhere there is generally no benefit. Currently, a nonresident alien may require an \ninstitution to report a Form 1098-T by requesting one. It is important to note that non-\nresident aliens are only eligible for education credits when: \n• The non-resident alien is married and chose to file a joint return with a U.S. \ncitizen or resident spouse \n \n• The non-resident alien is a dual-status alien, and chose to be treated as a \nU.S. resident for the entire year. \n2. For many institutions, the office processing the information currently required on \nForm 1098-T operates as a billing/collections office. This office contains information on \ncharge types, but does not have information on dates of semesters. By requiring the \nnumber of months that a particular student was a full-time student to be reported on \nForm 1098-T, institutions will be required to implement a manual process to report \naccurate information. Further, institutions will be required to update systems to ensure \nthat accurate information is reported and shared between offices securely. \n3. By implementing a payment application assumption, institutions may be forced to \nhave dual-student account information reporting. For example, if an institution did not \nprogram their payment application system to meet the IRS standards included in the \n",
" \n45 \n \n \n \nnotice of proposed rule-making, they would be forced to maintain one system for actual \npayment applications and one for tax reporting purposes. In this situation, if a student \nwere to verify their Form 1098-T to the actual student account, there would be \ndiscrepancies between the sources of information. \n \nD. Inclusion of Adjusted Gross Amount for Reporting on Form 1099-K \n \nRecommendation \nIRPAC recommends that the IRS require payors to report the adjusted gross \namount of payment/third party network transactions. To support the additional reporting \nrequirement, the IRS should also modify Form 1099-K to include a box to report the \ntotal adjusted gross amount and to use the existing Boxes 5a-5l to report adjusted gross \namounts paid for each month of the calendar year. The IRS is encouraged to solicit \ninformation from interested stakeholders to identify adjustments that are most common \nand most likely to produce information reporting that is more reliable and more reflective \nof taxable income. \nDiscussion \nEnacted in 2008, Internal Revenue Code Section 6050W requires payment \nsettlement entities and electronic payment facilitators to report Forms 1099-K to payees \nunless the de minimis exception applies. Section 6050W requires the payor to report the \ngross amount, which Reg 1.6050W-1(a)(6) defines as a gross amount that is not \nadjusted for credits, fees, refunds or any other amounts. As a result, Form 1099-K \nreports gross unadjusted amounts that may or may not represent taxable income and \nprovide the IRS and the taxpayer with little transparency into the amounts reported, \nincluding whether the amounts are taxable. \nTo promote transparency and maximize the value of tax information reporting, \nIRPAC encourages the IRS to require payors to report the adjusted gross amount of \npayment/third-party network transactions. Changing the tax reporting requirements to \ninclude adjusted gross amounts will produce information reporting that is more reliable \nand more likely to represent a clearer and more accurate representation of taxable \nincome. \nThrough this change, IRPAC believes that the enhanced tax reporting will help \nthe taxpayer calculate taxable income and will provide the IRS with additional \ntransparency into the amounts paid to the taxpayer. \n",
" \n46 \n \n \n \nE. Treatment of Liquidating Distributions Paid by Mutual Funds \nRecommendations \nWhen a Regulated Investment Company (RIC) that is taxed under Subchapter M \nof the Code makes a complete liquidation in redemption of all holders’ interest in the \nfund, the Form 1099 reporting requirements are unclear. \nThe mutual fund industry, through the Investment Company Institute, has long \nrecommended that the IRS (i) clarify whether RIC liquidating distributions are subject to \ncost basis reporting and, (ii) if so, amend Forms 1099-B and 1099-DIV, and the \naccompanying instructions, to specify that liquidating distributions by RICs should be \nreported on Form 1099-B so that brokers can properly report cost basis information for \nsuch distributions. \nDiscussion \nThe IRS and IRPAC had a preliminary discussion of these issues at the August \n2018 meeting. To discuss the issue in the appropriate detail, IRPAC committed to \nproviding the IRS with additional written materials for the IRS to review and discuss with \nIRPAC at a future meeting. IRPAC looks forward to working with the IRS on this issue to \nensure (i) that RIC investors receive the cost basis reporting to appropriately meet their \ntax obligations and (ii) consistent industry practice. \n \nF. Tax Identification Number Identity Theft Resulting in False Forms 1099 \nRecommendation \nWith increased incidents of identity theft, IRPAC recommends that the IRS \nprovide issuers of forms in the 1099 series and taxpayers with additional mechanisms to \nreport suspected cases of identity theft. Specifically, IRPAC makes the following \nrecommendations: \n• Update forms to include a checkbox or other indicator for the payor to report that \nthe recipient may be the victim of identity theft and \n• To reinforce the process for reporting that the taxpayer is a victim of identity theft, \nthe IRS should modify the form instructions to refer the recipient to Form 14039 \n(Identity Theft Affidavit). \nTo the extent that the IRS updates forms to include a checkbox or other indicator to \nreport that the income may be the result of identity theft, IRPAC also recommends that \n",
" \n47 \n \n \n \nthe IRS promulgate rules that provide payors with penalty relief for filing corrected \nreturns after the reporting deadlines. \nDiscussion \nAn individual or entity that is required to file an information return with the IRS \nmust generally have a tax identification number (TIN) for the recipient. The IRS \npublishes Form W-9, Request for Taxpayer Identification Number and Certification, for \nuse by U.S. persons to provide a correct TIN. Form W-9 also requires certification under \npenalties of perjury that, among other things, the TIN is correct and belongs to the \ncertifier. Failure to provide the correct TIN and certification could result in backup \nwithholding, penalties and/or imprisonment. Even with these consequences, the IRS \nacknowledges in the Form W-9 Instructions that this may not deter an identity thief from \nusing someone else’s TIN, without permission, to commit fraud or other crimes. As \nsuch, the IRS instructs taxpayers to take practical steps to protect their TIN and to \nreport suspected identity theft on Form 14039, Identity Theft Affidavit. \nAn information return issuer’s regulatory obligation to file information returns \ndoes not account for instances when the information reported is subject to a claim from \nthe recipient that such information was reported under a TIN subject to identity theft. \nFurther, completing Form 14039 to mark an account to identify questionable activity \ndoes not alone relieve an individual or entity from its obligation to file a related \ninformation return. Meeting this filing obligation often results in the recipient and IRS \nexpending time and resources rebutting information provided on such returns; \nnotwithstanding TIN theft notification to the information return issuer and timely \ncompleting Form 14039 with the IRS. \nIn its 2018 Annual Report, the Information Sharing and Analysis Center (ISAC) \nencourages real-time sharing of threats and other fast-moving suspicious activities. In \nthe report, ISAC provides that a key initiative for ISAC is to facilitate information-sharing \nabout incidents, patterns, tactics and emerging schemes. IRPAC also recognizes the \nneed to contemporaneously share and acknowledge TIN identity theft notifications that \ninformation return issuers receive. Accordingly, as part of its comprehensive efforts to \ncombat tax identity theft, IRPAC recommends that the IRS also implement a process \nthat lets an individual or entity required to file an information return alert the IRS when \nan information return required to be filed is subject to a TIN identity theft claim by the \nrecipient. \nThese changes would let issuers of the forms continue to meet their information \nreporting obligations while at the same time acknowledging and providing \ndocumentation of the claim to form recipients. Concurrently, the new process and \ncheckbox would prevent the IRS from spending time and resources investigating what \nshould be identity theft claims as underreporter issues. \n",
" \n48 \n \n \n \n \n \nG. Combined Federal State Filing Program \nRecommendation \nIRPAC continues to recommend the IRS make updates into the Combined \nFederal State Filing (CF/SF) Program by making information returns filed through the \nprogram available to the state(s) earlier in the year and on a more frequent, if not real-\ntime basis. \nDiscussion \nThe CF/SF Program is an information-sharing service offered by the IRS to \npayors of Forms 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, \n1099-PATR, 1099-R and 5498. Participating states are automatically forwarded original \nand corrected information returns that are filed electronically with the IRS. \nSeveral states have discontinued their participation in the CF/SF program. In the \n2017 tax year, only 31 states participated, which was down from 33 in 2014. Of the 31 \nstates still participating, 15 have instituted their own separate reporting requirements \nwith more states following. The primary reasons given for non-participation or separate \nfiling requirements is the delay in and infrequency of the passage of information from \nthe IRS to the states. \nPayors who are subject to separate reporting requirements by the states are \nexperiencing increased burden in several ways: \n• There are disparate processes between the IRS and states including formatting \nrules, due dates and electronic filing requirements. \n• Many small and medium businesses rely on the IRS as their source of \ninformation, not having in-house tax or legal departments. \n• Increasingly, states are requiring electronic-only filing of such informational \nreturns regardless of the federal guideline of 250 forms. \n• States do not automatically honor extended-filing due dates a payor may have \nobtained from the IRS \nThe PATH ACT, enacted by Congress in December 2015, advanced the due \ndate for employers to report wage information on Forms W-2 to the IRS and the Social \nSecurity Administration (SSA) from the end of February (or March if filing electronically) \nto January 31. This change also applied to reporters of non-employee compensation \n(NEC) on Form 1099-MISC. Many states have followed suit and moved their dates \nforward to January 31 to coincide with federal guidelines. \n \n",
" \n49 \n \n \n \nAlthough the filing date for Forms W-2 and 1099-MISC reporting NEC is now \nJanuary 31, the first remittance of a CF/SF file drop for the states does not occur until \nApril, with five other remittances occurring later in the year. This delay in the forwarding \nof information is the major reason many of the states are requesting payors to file \ndirectly with the state taxing authorities. \n \nIn ECI’s discussions with the IRS, the main reason for the delay in the first \ndistribution of data and the infrequency of subsequent distributions is the lack of funding \nand resources. Though IRPAC appreciates the difficulties this creates for the IRS, we \nfeel improving the process of information sharing with states to reduce the burden on \nemployers and payors should remain a priority. \n \nH. Certified Acceptance Agent Compliance Review Letters \nRecommendations \nIRPAC recommends the ITIN Policy Section update their compliance review \nletters to inform a Certifying Acceptance Agent (CAA) of their ability to respond to or \ndisagree with the findings listed in the letters. \nFurther, IRPAC recommends the ITIN Policy Section give at least 45 days for a \nCAA to respond to a compliance review letter. The additional time will permit a CAA to \nreview the letter and respond to the proposed findings. \nDiscussion \nThe ITIN Policy Section and IRPAC discussed procedures in place for a CAA \ncompliance review during our June meeting. IRPAC agreed to review the letters sent to \nCAAs at the end of a review and suggest any edits, if necessary. After reviewing the \nletters, IRPAC suggested the ITIN Policy Section give additional time for CAAs to \nadequately respond to the findings included in a compliance review letter. Additionally, \nIRPAC suggested some language to include in each of the letters that would better \ninform a CAA of their right to respond to the findings of the review. \n \n \n \n \n \n \n \n",
" \n50 \n \n \n \n \nInformation Reporting Program Advisory Committee \n \nInternational Reporting and Withholding Subgroup Report \n \nKelli Wooten, Subgroup Chair \nMartin Bentsen \nRandall Cathell \nAlexandra Cruz \nTerry Edwards \nDana Flynn \nFred Murray \nTom Prevost \nKevin Sullivan \n \n \n \n",
" \n51 \n \n \n \nInternational Reporting and Withholding Subgroup \n \n \nThe following are the principal issues that have been discussed between the \nInternational Reporting and Withholding (IRW) Subgroup of IRPAC and the IRS. For \nconvenience, the recommendations have been grouped according to topic. \n \nA. Qualified Intermediary Agreement (Rev. Proc. 2017-15) \n \nRecommendation A.1 - Validity Period of Documentary Evidence \n \nIRPAC continues to recommend that the IRS provide further details regarding its \nconsideration of applying a three-year validity period to documentary evidence obtained \nby a Qualified Intermediary (QI) in support of an account holder’s claim for treaty \nbenefits to give industry time for further comment regarding appropriate \nrecommendations. \n \nDiscussion \n \nSection 4.08 of the preamble to the QI Agreement provides as follows: \n \n“The Treasury Department and the IRS are considering applying the same three-\nyear validity period to documentary evidence obtained (by) QIs supporting an \naccount holder’s claim for treaty benefits to align with the validity period of the \ntreaty statement.” \n \nTo support an account holder’s claim for treaty benefits, a QI may obtain either \ndocumentary evidence detailed on the KYC jurisdiction attachment to the QI agreement \nor under Treas. Reg. §1.1441-6. Such documentary evidence includes passports or \nother governmental issued identification documents for individuals and formation \ndocuments for entities. \n \nCertain forms of documentary evidence, such as certificates of incorporation, \nlack natural expiration dates, while other forms of documentary evidence, such as \npassports, have extended periods of validity. For example, a passport is generally valid \nfor 10 years. Under the existing QI Agreement, the treaty statement is only valid for \nthree years. \n \nIt is unclear as to the benefit the IRS would obtain by requiring the account \nholder to resubmit, every three years, new copies of the documentary evidence \npreviously provided to the withholding agent in scenarios where such documentary \nevidence either does not have a prescribed expiration period or where such expiration \n",
" \n52 \n \n \n \ndate has not been reached. In addition, under Treas. Reg. §1.1441-1(e)(4)(ii)(B), there \nare certain circumstances where documentary evidence will remain valid indefinitely. It \nwould seem contradictory to apply an expiration period to documentary evidence within \nthe QI agreement when the regulations specifically provide indefinite validity for those \nforms of documentary evidence lacking a natural expiration date. Subjecting otherwise \nvalid documentation to expiration creates an undue burden on both the account holder \nand the withholding agent. As such, IRPAC continues to recommend that the IRS \nprovide additional insight into its consideration of applying a three-year validity period to \ndocumentary evidence and further requests the opportunity for affected parties to make \nadditional recommendations as applicable. \n \nRecommendation A.2 – Electronic Provision of Documentation \n \nIRPAC recommends that the IRS review the various QI Attachments to consider \nwhether the requirement that documentary evidence provided remotely by an account \nholder be a certified copy is still necessary and to modify the QI Attachments to \nincorporate the electronic delivery provisions included in the regulations. \n \nDiscussion \n \nTreas. Reg. §1.1441-1T(e)(4)(iv)(D) generally permits a withholding agent to rely \non a Form W-8 and/or documentary evidence that is provided by facsimile or email. With \nrespect to documentary evidence obtained from account holders by a QI, the rules \nassociated with the receipt and reliance of such documentary evidence are governed by \nthe applicable QI Attachment for the specific country in which the QI operates. \n \nWhile each QI Attachment is country-specific, the various attachments generally \ncontain similar requirements regarding collection and reliance on documentary \nevidence. For example, item 5(ii) of the QI Attachment for the United Kingdom reads \nas follows: \n \n“QI may obtain a photocopy of the specific documentary evidence listed in item \n4 by mail or otherwise remotely from the account holder or a person acting on \nbehalf of the account holder, provided that the photo copy has been certified as \na true and correct copy by a person whose authority to make such certification \nappears on the photocopy, and provided that the laws and regulations listed in \nitem 1 permit QI to rely on the certified photocopy to identify the account \nholder.” \n \nThe phrase, by mail or otherwise may well be interpreted to permit electronic \ndelivery in a manner consistent with the regulations, although it would be helpful to \nhave greater clarity on this. Moreover, the requirement for a certified copy of the \ndocumentary evidence seems to go beyond the requirements of the regulations, and \n",
" \n53 \n \n \n \nthereby imposes a greater burden on a QI regarding the collection of documentary \nevidence than for other withholding agents. While IRPAC realizes that a modification of \nthe provisions may be limited by local AML/KYC regulations, IRPAC’s understanding is \nthat there may have been modifications to local law and local practice since the time \nthat the QI Attachments were originally issued and/or subsequently modified. \n \n \nAML/KYC regulations, which are stringently required in the banking industry, do \nnot require certified copies of documentation when banking clients are establishing \nnew accounts. IRPAC believes it is universally agreed that the need, which AML/KYC \nprimarily addresses, that being combatting money-laundering by terrorist or other \ncriminal elements, is regarded as substantially of greater importance to the welfare of \nsociety than tax evasion. Accordingly, IRPAC asserts that the requirements for a QI to \ndocument a recipient of a withholdable payment should only be as stringent as those \napplied for purposes of AML/KYC, especially as the population to which the QI rules \napply is never larger than those applicable for AML/KYC. Thus, governmental \nstandards readily exist that could be easily adopted by the IRS and Treasury in \nmeeting these needs. \n \nGiven this passage of time, IRPAC recommends that the IRS review the QI \nAttachments to consider whether the certified copy requirement is still necessary and \nto modify the QI Attachments to incorporate the electronic delivery provisions of the \nregulations. \n \nRecommendation A.3 – Joint Account Certifications \n \nIRPAC requests that the IRS accept a valid Form W-8IMY for purposes of a \npartnership or trust certifying to a QI that the partnership or trust maintained a \npermissible Chapter 4 status at all times during the certification period as this \ncertification is a prerequisite for the QI to be able to apply the joint account provisions. \n \nDiscussion \n \nIRPAC would like to thank the IRS for publishing FAQ #112 for Qualified \nIntermediaries/Withholding Foreign Partnerships/Withholding Foreign Trusts following \nvarious discussions. \n \nUnder section 4.05(A)(1) of the 2017 QI Agreement, a QI is required to obtain a \ncertification from each partnership or trust subject to joint account treatment indicating \nthat the partnership or trust has maintained a permissible Chapter 4 status at all times \nduring the certification period. IRPAC strongly recommended that the IRS let a QI rely \non a valid Form W-8IMY for purposes of this determination, as the Form W-8IMY \n \n \n2 See FAQ 11 at the following link: https://www.irs.gov/businesses/corporations/frequently-asked-\nquestions-faqs-fatca-compliance-legal#CPRQ11. \n",
" \n54 \n \n \n \nspecifically includes a jurat signed under penalties of perjury, stating “I agree that I will \nsubmit a new form within 30 days if any certification made on this form becomes \nincorrect.” As such, the QI should be able to rely upon this certification that new \ndocumentation would be provided to the extent a status change has occurred. Again, \nIRPAC would like to thank the IRS for publishing FAQ 11 acknowledging that a valid \nForm W-8IMY would be sufficient for this purpose. \n \nRecommendation A.4 – Recipient-Specific Form 1042-S Reporting \n \nIRPAC recommends that the IRS establish a defined deadline for account \nholders to request payee-specific Form 1042-S from QIs that file pooled Forms 1042-S \nreporting. \n \nDiscussion \n \n \nUnder Section 8.01 of the QI Agreement, a QI is generally permitted, with certain \nexceptions, to file Forms 1042-S in Chapter 3 and Chapter 4 reporting pools. However, \nthe QI Agreement permits an account holder to request a payee-specific Form 1042-S \nfrom a QI. If a QI has already filed its Forms 1042-S in a reporting pool, it must not only \nfile the payee-specific Form 1042-S, but it must also amend a previously filed Form \n1042-S to reduce the amount of the payment reported to reflect the amount allocated to \nthe account holder. Depending when the payee-specific Form 1042-S is requested, the \nQI may also be required to file an amended Form 1042. \n \n \nAs a practical matter, this can be operationally cumbersome for a QI if it must \ncontinually recalculate reporting pools and amend Forms 1042-S that have been filed to \naccommodate account holder requests. In some instances, this requires the QI to \nperform this task manually as the systems are already programmed for a subsequent \ntax year. Also, as there is no time limit on an account holder to request a payee-specific \nForm 1042-S, an amended return may reopen a closed tax year or prevent a tax year \nfrom closing indefinitely. \n \nIRPAC encourages the IRS to consider instituting a deadline for account holders \nto request a payee-specific Form 1042-S. IRPAC recommends the date be set as \nAugust 1 of the following calendar year for Forms 1042-S filed by March 15 (e.g., \nAugust 1, 2019, for TY2017 Forms 1042-S filed by March 15, 2018). If a QI does not file \na Form 1042-S by March 15, the account holder will have a period of 18 months after \nthe QI files the pooled Form 1042-S by which to make the request. \n \n \n \n \n \n",
" \n55 \n \n \n \nRecommendation A.5 - Section 871(m) Good Faith Efforts by QIs \n \nIRPAC recommends that the IRS clarify through an FAQ that QIs, as \nintermediaries, may request and benefit from good faith with regards to Section 871(m) \ncompliance. \n \nDiscussion \n \n \nIRS Notice 2016-76 provides that the IRS will consider the good faith efforts \nmade by a withholding agent regarding the Section 871(m) regulations for delta one \ntransactions (tax year 2017) and non-delta one transactions (tax year 2018). IRS Notice \n2017-42 further extended the period in which the IRS would consider the good faith \nefforts of a withholding agent for such delta one and non-delta one transactions (tax \nyear 2018 and tax year 2019 respectively). \n \n \nThe QI Agreement (Rev. Proc. 2017-15) only specifies good faith in relation to a \nQI acting as a QDD. Because a QI is a withholding agent, it can be implied that IRS \nNotice 2016-76 and IRS Notice 2017-42 are applicable. However, because the QI \nagreement does not specifically address this point, IRPAC recommends clarification of \napplicability through a FAQ. \n \nIRPAC would like to thank the IRS for publishing FAQ #133 on June 6, 2018, \naddressing such concern and specifying that QIs acting as intermediaries for Section \n871(m) transactions may also request and benefit from good faith. \n \nRecommendation A.6 - Consolidation of QDD Tax Liability \n \n \nIRPAC recommends that the IRS permit a QI acting as a QDD to report its QDD \ntax liability on a consolidated basis. IRPAC further requests the IRS to clarify why such \na consolidation is not presently permitted per the QI agreement. \n \nDiscussion \n \nWithin the QI Agreement (Rev. Proc. 2017-15), Section 7.01(C), a QI acting as a \nQDD: “…must report its QDD tax liability on the appropriate U.S. tax return (to be \nprescribed by the IRS), including separately identifying each part of the QDD tax liability \ndescribed in section 3.09(A) through (C) of this Agreement separately for the home \noffice and each branch that is acting as a QDD (if applicable).” \n \n \n3 See FAQ#13 at the following link: https://www.irs.gov/businesses/corporations/frequently-asked-\nquestions-faqs-fatca-compliance-legal#CPRQ11. \n",
" \n56 \n \n \n \n \nBecause separate identification of the QDD tax liability is required for the home \noffice and each branch acting as a QDD, consolidation of such QDD tax liability is not \npermitted as currently written in the QI Agreement. For purposes of easing operational \nprocesses, IRPAC recommends that QDDs be allowed to consolidate their QDD tax \nliability. In addition, IRPAC requests clarification as to why the QI Agreement does not \ncurrently permit a QDD to consolidate its QDD tax liability. IRPAC requests such \nclarification so that it can better understand the reasoning and possible complexities \nbehind the IRS’s requirement for separate reporting so that it may make further \nrecommendations. \n \n \nB. Foreign Account Tax Compliance Act including Section 871(m) \n \nRecommendation B.1 – Curing Hold Mail Addresses \n \nIRPAC recommends that the standard to cure instructions for a hold mail address \nused as an account holder’s permanent residence address be satisfied by documentary \nevidence used to establish foreign status as opposed to documentary evidence \nestablishing residence in the country in which the account holder claims to be a tax \nresident. \n \nDiscussion \n \n \nUnder the Chapter 3 and Chapter 4 regulations, an account holder’s permanent \nresidence address is the address in the country of which the person claims to be tax \nresident. Under Treas. Reg. §§1.1441-1T(c)(38)(ii) and 1.1471–1T(b)(99), a permanent \nresidence address includes instructions for a hold mail address. However, if instructions \nfor a hold mail address are used by the account holder, the withholding agent must be \nprovided with documentary evidence establishing residence in the country in which the \naccount holder claims to be a resident for tax purposes. \n \n \nThe standard for documentary evidence used to cure instructions for a hold mail \naddress is higher than that for curing U.S. status, a U.S. address or a U.S. telephone \nnumber. For example, documentary evidence collected to establish foreign status \nincludes government identification, documentation establishing that an entity was \ncreated or organized under the laws of a foreign country and certificates of residence, \nall of which should be sufficient to cure a hold mail address. \n \n \n \n \n \n",
" \n57 \n \n \n \n \nRecommendation B.2 – Gross Proceeds Withholding \n \nIRPAC requests delay in the requirement to deduct and withhold tax on gross \nproceeds and foreign pass-through payments for two years following the issuance of \nguidance defining the terms. \n \nDiscussion \n \nTreas. Reg. §1.1473-1(a)(1)(ii) provides that a withholdable payment includes \n“for any sales or other dispositions occurring after December 31, 2018, any gross \nproceeds from the sale or other disposition of any property of a type that can produce \ninterest or dividends that are U.S. source FDAP income.” Treas. Reg. §1.1471-4(b)(4) \nprovides that “A participating FFI is not required to deduct and withhold tax on a foreign \npass-through payment made by such participating FFI to an account held by a \nrecalcitrant account holder or to a nonparticipating FFI before the later of January 1, \n2019, or the date of publication in the Federal Register of final regulations defining the \nterm foreign pass-through payment.” \n \nIndustry standard generally indicates that withholding systems require \napproximately two years to design, build, test and implement. Furthermore, given the \nwidespread participation in FATCA with 113 Intergovernmental Agreements (IGAs), \nwithholding agents would likely apply withholding on documentation failures, rather than \nreal non-participating foreign financial institutions (NPFFIs). As such, this will lead to \nunnecessary withholding resulting in considerable refund claims, thereby placing an \nadditional burden on withholding agents and the IRS. Given this short timeframe, \nIRPAC requests a minimum of two years following the issuance of guidance further \ndefining the terms. \n \nAs part of defining these terms, IRPAC recommends that the IRS restrict \nwithholding to assets otherwise subject to Form 1099-B reporting and to account \nholders for which there is actual knowledge the account holder is an NPFFI. IRPAC \nfurther recommends that actual knowledge be limited to those persons self-selecting \nNPFFI on the Form W-8. This would help in the implementation efforts, as withholding \nagents generally have existing systems to withhold on the assets that are currently \nsubject to backup withholding. \n \nRecommendation B.3 – Professional Management \n \nIRPAC recommends that the IRS modify the FATCA regulations to let certain \nprofessionally managed investment entities be treated as a Passive Nonfinancial \n",
" \n58 \n \n \n \nForeign Entity (PNFFE), rather than a Foreign Financial Institution (FFI). IRPAC \nrecommends that these entities be treated consistently as PNFFEs and that the \nFinancial Institution’s (FI’s) holding accounts for the PNFFEs perform the required \nreporting to the IRS with respect to the substantial U.S. owners or controlling U.S. \npersons of the PNFFE. \n \nThe recommendation applies to situations where the following requirements are \nmet by the entity: 1) the entity’s equity is closely held by a family or limited number of \nindividuals (if the entity is a trust without an FI trustee, the trust beneficiaries are a \nfamily or limited number of individuals), 2) the entity’s equity or trust certificates are not \noffered to the public for investment and 3) the management of the entity’s \ncorporate/trustee activities (such as deciding where to open a bank account, ability to \nauthorize a power of attorney or make decisions about distributions) are not managed \nby a FI, such as a FI trustee of a trust. \n \nThese requirements to maintain PNFFE status will also be met if the entity’s \nequity is held by one or more commonly controlled entities that collectively meet all \nthree requirements. The controlling entity must meet all three requirements and the \ncontrolled entities have to meet requirements 2 and 3. For example, this rule would be \nmet if individuals’ A and B collectively own 100% of controlling entity 1, which owns \n100% of controlled entity 2 (which has the financial account at the FI) and both entity 1 \nand entity 2 meet requirements 2 and 3 above. Requirement 1 is met because \nindividuals’ A and B collectively own 100% of the commonly controlled entities. \n \nDiscussion \n \nTreasury Regulation §1.1471-5(e)(4) seems to define an Investment Entity as \nany PNFFE that has all or part of its assets managed by a professional money \nmanager. FIs routinely sell investment products to personal investment company clients \nwhere the FI has discretionary authority to trade for the client’s account after the client \nhas picked the investment structure. These agreements are sometimes referred to as \ndiscretionary mandates (DM). Similar to mutual fund investments, clients can terminate \nthe DM on very short notice. Thus, it is quite possible for an entity to flip-flop between \nbeing professionally managed and not being professionally managed dependent upon \nthe client’s management of the DMs. A legal entity’s FATCA status should not hinge on \nwhether the legal entity has entered or terminated a DM at a given point in time. The \noperational complexity of changing the reporting status of a legal entity based on \ntransitory facts is very difficult to implement for FIs. In addition, these personal \ninvestment company entities typically do not have any employees or infrastructure to do \nreporting and register as an FFI, so this approach creates operational complexity as \nwell. \n",
" \n59 \n \n \n \n \nAside from the operational complexities, IRPAC believes the focus on \nprofessional management creates compliance risk. Personal investment companies are \ngenerally the very vehicles that created the need for FATCA given their ability to mask \nbeneficial ownership. Allowing these entities themselves to decide what they need to \nreport to the IRS and what amounts should be reported poses compliance challenges \nthat do not exist when a third-party FI is doing the reporting. \n \nMoreover, local governments are going to be challenged to enforce the reporting \nrequirement(s) as they may not be aware that the entity is professionally managed and \ntherefore accept a claimed PNFFE status. In fact, the entity may be giving different tax \nforms to the various FIs where it holds accounts, and FIs where the entity does not have \na DM will not be able to challenge the client’s claim of PNFFE status. For these \nreasons, IRPAC recommends that these entities be treated as PNFFEs with the FIs \nmaintaining the accounts being required to complete the necessary FATCA reporting. \nIRPAC recognizes that PNFFE reporting will be on controlling persons for accounts held \nin IGA jurisdictions versus all debt and equity holders of an FFI. However, these entities, \nin accordance with the IRPAC recommendation, would be closely held so the risk of \nunderreporting based on ownership threshold seems much lower than the risk of \nunderreporting due to these entities being required to manage their own reporting. \n \nRecommendation B.4 – Further Guidance Regarding Section 871(m) \nImplementation for Non-Delta 1 Transactions \n \nIRPAC recommends that the IRS revise IRC §871(m) regulatory requirements to \nlimit withholding to delta 1 transactions and those transactions captured by the anti-\nabuse rule in the regulations. Absent elimination of withholding on non-delta 1 \ntransactions, IRPAC recommends that the IRS provide other relief in the regulations to \nmake the application of Section §871(m) requirements less costly to implement and \nmaintain on an ongoing basis. \n \nDiscussion \n \nIRPAC would like to thank the IRS for responding to IRPAC’s initial request for \ndelay in the implementation of certain IRC §871(m) requirements by issuing Notice \n2017-42, Extension of the Phase-in Period for the Enforcement and Administration of \nSection 871(m). \n \nThis Notice was extremely helpful in letting withholding agents spend 2017 \nfocusing on implementing withholding on delta 1 transactions, which are expected to \ngenerate the majority of withholding tax due under the IRC §871(m) regulations. Even \n",
" \n60 \n \n \n \nthough the majority of withholding will be collected on these transactions, withholding \nagents will need to spend significant resources both up front and ongoing to implement \nthe delta 0.8 standard required by the regulations, primarily to be able to prove on audit \nthat no withholding tax was due on the thousands of transactions entered into each \nyear. \n \nGiven the cost to withholding agents is expected to exceed the benefit to the IRS, \nIRPAC recommends that the IRS eliminate the delta 0.8 standard. \n \nIf the IRS is unwilling to eliminate withholding on trades covered by the delta 0.8 \nstandard, IRPAC recommends that the IRS provide other relief for withholding agents to \nmake the application of the 0.8 standard less costly to implement and maintain on a go \nforward basis. Potential relief measures the IRS should consider include: a) elimination \nof the combination rule for listed transactions for withholding agents and maintenance of \nthe current combination rule approach for over the counter transactions (for listed \ntransactions, taxpayers should only have to combine trades done on the same day and \nwith the same maturity); b) given withholding agents normally run risk systems at the \nend of the day, let withholding agents run end of the day processes with a delta 0.75 or \nother reasonable standard, and only review those trades above the lower delta \nthreshold using real time data to test for substantial equivalence or delta 0.8 standard; \nand c) let withholding agents set upfront parameters for a product structure to conclude \nthat transactions won’t meet the substantial equivalence test or delta 0.8 standard and \nuse this analysis as proof that no withholding is required. \n \nAnother relief item that applies to delta 1 and delta 0.8 standard transactions is \nwithholding on cash equities held by a Qualified Derivatives Dealer (QDD). IRPAC \nrecommends that QDD’s continue to be able to avoid withholding on cash equities held \nin their dealer business provided the QDD can show that, in aggregate, the QDD \nwithheld an equal or greater amount from client transactions. Thus, the QDD would \ndetermine the aggregate amount of withholding it would have been subject to on its \ncash equities positions and would only pay withholding to the extent that sum is greater \nthan the sum of all IRC §871(m) withholding the QDD collected from clients and paid \nover to the IRS. \n \nLastly, IRPAC thanks the IRS for issuing Notice 2018-72, Extension of the \nPhase-in Period for the Enforcement and Administration of Section 871(m). Notice \n2018-72 provides welcome relief regarding an additional delayed effective date for \nimplementation of the delta 0.8 standard. IRPAC looks forward to working with the IRS \non the recommendations mentioned above to ensure clear guidance going forward from \nwhen the delay in Notice 2018-72 expires. \n",
" \n61 \n \n \n \n \n \nRecommendation B.5 – Sponsored Entity Model 1 IGA Reporting \n \nIRPAC recommends that the IRS revise the proposed FATCA regulations on \nsponsored entities to let FFIs claiming a FATCA status of Sponsored Investment Entity \n(SIE) per the FATCA regulations report to their local tax authority as would normally be \nthe case for FFIs located in a Model 1 IGA jurisdiction. \n \nDiscussion \n \nThe preamble to the proposed FATCA regulations on sponsored entities includes \nthe following statement: “Thus, a financial institution covered by a Model 1 or Model 2 \nIGA may choose to qualify as a SIE, controlled foreign corporation, or closely held \ninvestment vehicle pursuant to §1.1471-5(f) instead of Annex II of the Model 1 or Model \n2 IGA. In such a case, the financial institution must satisfy all the requirements \napplicable to such an entity in the regulations, including the requirement for the \nsponsoring entity to report information directly to the IRS, even in the case of a financial \ninstitution covered by a Model 1 IGA.”4 \n \nThis issue arises as some of the early IGAs (e.g., the UK and Ireland) do not \nhave SIE provisions in their Annex II that outlines non-reporting local jurisdiction \ninstitutions and products. Consequently, SIEs from those countries can get that status \nonly under the IRS FATCA regulation, §1.1471-5(f). This IRS requirement is causing \nconfusion in the marketplace as the local governments think the SIEs should report \ndirectly to them. Moreover, there should not be a compliance concern for the IRS given \nreporting would be to the local government as with other Model 1 FFIs. Further, to have \nthese sponsored entities report directly to the IRS fails to resolve the challenges posed \nby local law prohibitions on information sharing that the IGAs were initially designed to \naddress. IRPAC recommends that the IRS eliminate this requirement in the proposed \nregulations such that these SIEs located in Model 1 jurisdictions can report directly to \ntheir local jurisdiction as opposed to the IRS. \n \nRecommendation B.6 – Standardized Field on Form W-8 for Reasonable Written \nExplanation for Lack of Foreign Taxpayer Identification Number \n \nIRPAC recommends that a standardized field be added to the Forms W-8BEN, \nW-8BEN-E, W-8ECI and W-8ECP to let an account holder provide a reasonable written \n \n \n4 See Preamble to Chapter 4 Regulations Relating to Verification and Certification Requirements for \nCertain Entities and Reporting by Foreign Financial Institutions, 82 FR 1629 (January 6, 2017). \n",
" \n62 \n \n \n \nexplanation for the lack of a foreign Taxpayer Identification Number (FTIN) on the \nwithholding certificate. \n \nDiscussion \n \nUnder Treas. Reg. Section 1.1441-1T(e)(2)(ii)(B), withholding certificates \nassociated with certain payments made on or after January 1, 2018, to document an \naccount maintained at a U.S. branch or office of a financial institution that is a \nwithholding agent must contain a foreign TIN subject to certain narrow exceptions. If a \nforeign TIN is not provided on the form, a reasonable written explanation for why the \naccount holder was not issued a foreign TIN must be provided, otherwise the form will \nbe treated as invalid. The narrow exceptions include: \n \n• Accounts held by residents in jurisdictions with which the U.S. does not \nhave an agreement relating to exchange of tax information in force: The IRS \nwill publish a list of the countries with which it has an agreement in place. If the \naccount holder is resident in a country not listed, the account holder would not be \nrequired to provide a foreign TIN \n• Accounts Held by Residents in Jurisdictions That Do Not Issue Foreign \nTINs (or Jurisdictions Which Have Otherwise Requested to be Included on \nThis List): Currently this includes Bermuda, the British Virgin Islands, the \nCayman Islands and Australia and \n• Accounts Held by Certain Account Holders: Accounts where a withholding \nagent has obtained valid documentation establishing that the account holder is a \ngovernment, an international organization, a foreign central bank of issue or \nresident in a U.S. territory, will not be required to provide a foreign TIN. \n \nPer the Instructions for the Requestor of Forms W-8BEN, W-8BEN-E, W-8ECI, \nW-8EXP and W-8IMY, a withholding agent may accept an explanation written in the line \non the form for a foreign TIN, in the margins of the form or on a separate attached \nstatement associated with the form. If the account holder writes the explanation on the \nline for foreign TINs or in the margins of the form, the account holder may shorten the \nexplanation to “not legally required.” If the written explanation provided is an explanation \nother than “not legally required,” then the withholding agent must determine if the \nexplanation is reasonable. \n \nWhile the guidance in the instructions lets account holders write their explanation \nin the foreign TIN line or in the margins is helpful and ensures that the written \nexplanation is associated with the form, it does not provide the account holder adequate \nspace on the form to write the explanation. As space is limited in these areas of the \nform, the account holder may abbreviate language leaving the withholding agent to \n",
" \n63 \n \n \n \ndecipher what the account holder meant, which may result in a withholding agent \nmisunderstanding the explanation. Furthermore, account holders have been known to \nwrite in the margins of the page, otherwise encircle the page and in some cases, \ncontinue writing on the back of the form. As a result, existing business as usual \nscanning processes may fail to capture the complete explanation as included on the \noriginal form. Also, even if the account holder provides a separate page detailing the \nreasonable written explanation, this separate page must be associated with the form. \nThis step may be cumbersome to withholding agents who may receive these written \nexplanations after receiving the Form W-8 and must ensure that they are able to \nassociate these separate pieces of paper to the Form W-8, particularly when an account \nholder may have multiple accounts being held at the institution. \n \nTo prevent these scenarios, IRPAC recommends that a dedicated line or section \non the Form W-8 be specifically provided for an account holder to write their reasonable \nexplanation with the possible addition of a checkbox for those account holders where \nthe foreign TIN is not legally required. This will help to ensure that account holders \nwhose explanations are other than “not legally required” have adequate space to \nprovide their reasonable explanation, and the withholding agent is easily able to \nassociate the reasonable explanation to the Form W-8. \n \nC. Pension and Individual Retirement Account Distributions \n \nRecommendation C.1 – Treaty Rates for Pension Distributions \n \nIRPAC recommends that the IRS provide guidance on specific countries with \nwhich the U.S. has an income tax treaty where pension payments are subject to a \nspecialized treatment depending upon the type of payment. IRPAC recommends that \nTable 1 of the tax treaty tables, located at irs.gov/individuals/international-taxpayers/tax-\ntreaty-tables, which was previously contained in Publication 515 (Withholding of Tax on \nNonresident Aliens and Foreign Entities), be updated to reflect this specialized \ntreatment for the specific payment types by including footnotes highlighting that the rate \nof withholding may vary depending upon whether the pension payment is a periodic \npayment or a lump sum distribution. \n \nDiscussion \n \nWithholding agents rely heavily upon the tax treaty tables associated with \nPublication 515 to develop internal withholding logic systems. The current version of \nTable 1 of the tax treaty tables associated with Publication 515 indicates a 0% or other \nreduced treaty withholding rate on pension payments without any footnote or caveat \nregarding whether the payment is a periodic payment or a lump-sum distribution. This \n",
" \n64 \n \n \n \nremains the case, even though the 2018 Publication 515 withholding guidance on \nPensions and annuities added the following new warning language regarding treaty \nexemptions: “The exemption may not apply to lump-sum payments. See, for example, \nArticle 17(2) of the United States-U.K. income tax treaty.” \n \nHowever, the IRS examination teams are raising an issue on U.S. withholding \nagent Form 1042 audits that the liability to withhold on pension payments where a treaty \nexists, in some countries, such as the United Kingdom, the Netherlands and Italy, is \nbased on whether the payment is a periodic payment or a lump-sum distribution, as \ndefined by the applicable treaty. IRPAC recommends that the IRS provide written \nguidance on which specific countries have specialized treatment of withholding on \npension payments depending upon the type of payment or distribution. \n \nIn notable cases, such as the United Kingdom, Netherlands and Italy, the Table 1 \ntax treaty table withholding rate indicated is 0%, when the actual treaty withholding rate \non certain lump-sum distributions is 30%. The Table 1 tax treaty table is misleading and \ncould result in U.S. withholding agents withholding at 0% or another rate when 30% \nwithholding is required on lump-sum distributions. Footnotes should be added to the \nTable 1 tax treaty table to indicate when 0% or reduced treaty withholding rates do not \napply to lump-sum distributions. Form 1042 audits have included substantial debate \nover treaty language and withholding agents have generally been unable to obtain \nconfirmation from the IRS as to which countries do require specialized treatment. In the \ninterest of effective, efficient and transparent tax administration, IRPAC recommends \nthat the IRS provide written guidance in the Table 1 tax treaty table on the effective \nwithholding rates. As such, IRPAC has provided the IRS with suggested language for \nthe Table 1 treaty rate table in Appendix A. \n \nD. Other Issues \n \nRecommendation D.1 – Cryptocurrency Initiatives \n \nIRPAC requests the IRS issue further guidance in respect to cryptocurrency \nactivities. \n \nDiscussion \n \nBlockchain digital technologies have become a very real phenomenon in the \nbusiness and finance areas in the last few years. One outgrowth of the interest in the \npossibilities raised by these developments is the increase in the use of \ncryptocurrencies. Virtual currency is a type of “digital currency,” and is defined by the \n",
" \n65 \n \n \n \nEuropean Banking Authority as “a digital representation of value that is neither used by \na central bank or public authority nor necessarily attached to a fiat currency but is \naccepted by natural or legal persons as a means of payment and can be transferred, \nstored or traded electronically.” In turn, cryptocurrency is a category of virtual currency \nin which encryption techniques are used to regulate the generation of units of currency \nand verify the transfer of funds. The most commonly known unit of cryptocurrency is the \nbitcoin, although there are many other well-known examples. \n \nA recent article highlighted the significance of the tax consequences of these \ntransactions. On April 5, 2018, Fundstrat Global Advisers published a research note, \nwhich estimated cryptocurrency-related U.S. tax liabilities at $25 billion. That is based \non approximately $92 billion of taxable gains for U.S. cryptocurrency investors, who, \naccording to Fundstrat, comprise around 30 percent of cryptocurrency investors \nworldwide. Globally, the cryptocurrency market grew from about $19 billion at the start \nof January 2017 to more than $500 billion at the end of December 2017, according to \ndata from CoinMarketCap.5 Whether or not these estimates are accurate, they clearly \nunderscore the need to gain more information on the operations of these protocols and \nto ensure that taxes that may be applicable to them are efficiently collected. Assuming a \nnoncompliance rate equal to 50%, potentially unreported cryptocurrency tax liabilities \nrepresent approximately 2.5% of the estimated $458 billion tax gap. \n \nAs noted in a recent IRS News Release, IR-2018-71, March 23, 2018, because \ntransactions in virtual currencies can be difficult to trace and have an inherently pseudo-\nanonymous aspect, some taxpayers may be tempted to hide taxable income from the \nIRS. \n \nExisting general tax principles applicable to property transactions apply to virtual \ncurrency transactions. Notice 2014-21 provides that virtual currency is treated as \nproperty for U.S. federal tax purposes. General tax principles that apply to property \ntransactions apply to transactions using virtual currency. Among other things, this \nmeans that: \n• A payment made using virtual currency is subject to information reporting to the \nsame extent as any other payment made in property. \n• Payments using virtual currency made to independent contractors and other \nservice providers are taxable, and self-employment tax rules generally apply. \nNormally, payors must issue Form 1099-MISC. \n• Wages paid to employees using virtual currency are taxable to the employee, \nmust be reported by an employer on a Form W-2 and are subject to federal \nincome tax withholding and payroll taxes. \n \n \n5 Matthew DeSilva, U.S. Cryptocurrency Tax Liabilities Estimated at $25 Billion After 2017 Mania, \nETHNews, April 6, 2018. \n",
" \n66 \n \n \n \n• Certain third parties who settle payments made in virtual currency on behalf of \nmerchants that accept virtual currency from their customers are required to report \npayments to those merchants on Form 1099-K, Payment Card and Third-Party \nNetwork Transactions. \n• The character of gain or loss from the sale or exchange of virtual currency \ndepends on whether the virtual currency is a capital asset in the hands of the \ntaxpayer. \n \nThere remain significant open issues, however, that will need additional analysis and \nfurther guidance to refine the reporting of these transactions, e.g., whether virtual \ncurrency held for investment is a capital asset; whether the virtual currency ought to be \ntreated as a security, subject or not subject to the wash sale rules, or affected by mark \nto market implications under Section 475;6 whether a taxpayer may use LIFO or FIFO to \ndetermine the basis of virtual currency sold; basis tracking through activities in the \nblockchain; whether broker reporting is required under section 6045 of the Code for \ntransactions using virtual currency; whether a taxpayer may contribute virtual currency \nto an IRA; and whether virtual currency is a commodity. The answers to these questions \nmay implicate reporting as earnings from employment (subject to federal income tax \nwithholding, FICA tax, FUTA tax and reported on Form W-2). See discussion in \nAmerican Bar Association Section of Taxation, ABA Tax Section Offers Suggestions for \nCryptocurrency Guidance (March 20, 2018); AICPA, AICPA Seeks Updated Guidance \non Tax Treatment of Virtual Currency (May 30, 2018); Shakow, The Tao of the DAO: \nTaxing an Entity That Lives on a Blockchain, Tax Notes, August 13, 2018. \n \n Also, while an initial reading would suggest that virtual currency would not be \nconsidered a financial account for FATCA purposes, various guidance notes issued by \nforeign jurisdictions for purposes of implementing the Common Reporting Standard \n(CRS) have indicated virtual currency does represent a financial account. This \ninconsistency between regimes that purportedly try to maintain a high level of \nconsistency will be confusing to withholding agents and subject to inherent error. \n \nSome activities are more clearly treated under existing rules. For example, when \nprofits are distributed in the form of fiat currencies (e.g., United States dollars, or other \ngovernmentally issued currencies), the entities receiving them may be subject to \nexisting withholding and reporting rules. Similarly, entities operating wallet applications \n(investors use these to store holdings) should be required to comply with existing anti-\nmoney laundering/know-your-customer checks and reporting when participants begin to \nuse them and should know all their customers and keep records of them. \n \n \n6 The U.S. Securities and Exchange Commission is also studying whether investments in certain \nDecentralized Autonomous Organizations may be considered a security for purposes of the Securities \nActs – see SEC Release No. 81207 (July 25, 2017). \n",
" \n67 \n \n \n \n \nA good illustration of the difficulties of tax enforcement in this area may be found in a \nrecent case. In United States v. Coinbase Inc., No. 3:17-cv-01431 (N.D. Cal. 2017) on \nbehalf of the IRS, the DOJ requested permission from the U.S. District Court for the \nNorthern District of California to serve a John Doe summons on Coinbase, Inc. \nCoinbase is an exchange dealing in cryptocurrency that operates a bitcoin wallet and \nexchange business headquartered in San Francisco. During 2013 through 2015, \nCoinbase maintained over 4.9 million wallets in 190 countries with 3.2 million customers \nserved and $2.5 billion exchanged. The Coinbase summons initially sought “information \nregarding United States persons who, at any time during the period January 1, 2013, \nthrough December 31, 2015, conducted transactions in a convertible currency as \ndefined in IRS Notice 2014-21.” That request was later narrowed to Coinbase users \nwho “bought, sold, sent or received at least $20,000” worth of cryptocurrency in a year. \nThe court granted the request to issue the John Doe summons. Following Coinbase’s \ninitial refusal to comply, the United States petitioned the Court to enforce the summons. \nOn November 28, 2017, the Court granted the petition to enforce. Coinbase has since \nannounced it will comply with the summons. \n \nMany, if not most, taxpayers will report these activities correctly if they are able to \ndetermine the implications of their cryptocurrency activities. Some taxpayers will be \ntempted to do otherwise, however, because anonymity is inherent in the structure of the \nblockchain activities. In light of Coinbase, these taxpayers are likely to use exchanges \noutside the jurisdiction of the U.S. It is unclear at present whether the U.S. may obtain \ninformation from foreign exchange activities (the exact nature of residence of the virtual \nactivities of an exchange is itself vexing under existing source and jurisdiction rules, and \nlead to issues of whether the activities are sourced to any jurisdiction or are stateless \nincome.). Several countries are now concerned and may be considering cooperation \nwith others to deal with tax evasion and possible criminal activities.7 \n \nIRPAC would be very interested in helping develop information reporting and \nwithholding guidance on these important issues. \n \nRecommendation D.2 – Elimination of Form 8233 \n \nIRPAC recommends that Form 8233 be eliminated from the library of IRS forms, \nand the associated process to achieve treaty benefits for personal services performed in \nthe U.S. be streamlined. The purpose that Form 8233 currently serves can be blended \ninto existing Forms W-8 with minimal effort thus resulting in more efficient processes \nand an increase in voluntary tax compliance. \n \n \n7 See Irish Department of Finance, Virtual Currencies and Blockchain Technology (March 23, 2018). \n",
" \n68 \n \n \n \nDiscussion \n \nForm 8233 – Exemption From Withholding on Compensation for Independent \n(and Certain Dependent) Personal Services of a Nonresident Alien Individual – was \nmost recently updated in March 2009. As nearly all withholding-related forms have been \nupdated, many substantially, within the past one to four years, Form 8233 is clearly an \nanomaly, as it has remained unchanged for nearly 10 years. Moreover, as Form 8233 is \nnot technically part of the W-8 withholding tax form series, but arguably should be, given \nits purpose in the withholding and exemption arena for nonresident aliens; it is an outlier \nwhose antiquated format and numbering causes unnecessary confusion to both \ntaxpayers and withholding agents. \n \nForm 8233 currently addresses three U.S. source income fact patterns: 1) \nindependent personal services, 2) dependent personal services and 3) non-\ncompensatory scholarship or fellowship income and personal services income (paid by \nthe same withholding agent). IRPAC asserts that Form 8233 is essentially duplicative of \nexisting forms that can be modified with minimal changes to streamline the exemption \nand withholding processes for these income types. \n \nWith respect to independent personal services income, to the extent a treaty \napplies, Form W-8BEN can be used to document such treaty claims. Given that treaty \nclaims for other types of income are permitted when a foreign TIN (FTIN) is supplied, \ntreaty claimants need not apply for and obtain an ITIN in such instances. Removing the \nhurdle of obtaining an ITIN will save taxpayers (treaty claimants), withholding agents, \ntax advisors and the IRS several hours in each instance. These types of treaty claims \nare common when a professional is delivering a speech in the United States and \nreceiving an honorarium for their time. The exchange of ideas provided by these visits \nbenefits the United States, although sometimes the associated paperwork discourages \nthose who are invited, especially given the passport-related requirements, which may \naffect travel plans and incur tax advisor costs. The elimination of the ITIN requirement in \nfavor of a foreign TIN would provide a time savings to all involved, in addition to the \ngeneral advancement of the U.S. and global societies at large, with no loss of revenue \nto the U.S. Treasury. Moreover, such payors and recipients are generally regarded as \nhighly compliant as a group, further supporting a reduction in administration to deliver a \nmore efficient federal tax system. \n \nThe procedure whereby the IRS is provided a copy of the Form 8233 before \npayments being made free of withholding tax would be eliminated under this proposal. \nAccordingly, the standard procedures with respect to Form W-8BEN would apply, in \nwhich the withholding agent would review the completed form it received for \ncompleteness and reasonableness and would bear the risk of withholding to the extent \n",
" \n69 \n \n \n \nthe form was not reasonably completed, based on the withholding agent’s knowledge. \nElimination of this review procedure would also result in a cost savings to the IRS and \nwithholding agents. In the experience of IRPAC members as well as industry broadly, \nthe review procedure does not appear to be carried out on a timely basis, with questions \noften being sent to withholding agents months later – well beyond the 10 days for which \nwithholding agents are required to delay payment in case of questions from the IRS. \nThus, there are questions as to the value of the review procedures currently in place, \nnotwithstanding the question of the value of such reviews as officially conceived. \n \nWith respect to dependent personal services income, such income is taxable in \nthe United States as effectively connected income. Accordingly, an expansion of the \nscope of Form W-8ECI to document such nonresident alien workers would be most \nlogical. (To the extent such income is exempt under a treaty, Form W-8BEN would be \nused, as outlined above.) An ITIN would need to be obtained for an NRA to supply this \nform to the withholding agent, and therefore the form and instructions to Form W-8ECI \nwould need to be revised accordingly, but this is anticipated to be relatively minor. \nInclusion of dependent personal services compensation as being within the scope of \nForm W-8ECI is expected to streamline understanding of the compliance process for all \ntypes of ECI and produce efficiencies among all recipients and payors of ECI, in \naddition to such at the IRS. Stated differently, to the extent a payor or recipient of ECI \nunderstands the totality of payments subject to ECI taxation and reporting, the \npropensity to comply on the front end increases substantially. Otherwise, the user of a \nForm W-8ECI may interpret the exclusion of dependent personal services income as \nbeing outside the scope of such form and assume such income is not subject to tax; \nconversely, the same assumption might be made by those who predominantly deal with \nForm 8233. The elimination of personal exemptions as part of the Tax Cuts and Jobs \nAct of 2017 adds further weight to the argument that Form 8233 is no longer required, \nas that peculiarity was germane to Form 8233 as opposed to Form W-8ECI. \n \nFor those instances where an individual has non-compensatory scholarship or \nfellowship income and is making a treaty claim, Form W-8BEN would be used. If an \nindividual received income for personal services from the same withholding agent, Form \nW-8BEN could also be used to the extent such income was within the scope of the \napplicable treaty. Conversely, for instances where such income is subject to U.S. \ntaxation, Form W-8ECI would be used. \n \n \n \n \n \n",
" \n70 \n \n \n \nRecommendation D.3 – Guidance on Character of Loan Syndication Fee \nPayments \n \nIRPAC requests the IRS issue written guidance on the source and character of \ncross-border fee payments; specifically, those for loan syndication transactions. \n \nDiscussion \n \nThe IRS and withholding agents have a unique partnership in which the IRS \nheavily relies on withholding agents to ensure proper tax collection and administration. \nAs part of this partnership, withholding agents require clear guidelines to effectively \nadminister withholding on outbound payments. Lack of clear guidance and ambiguity \npose both audit risk and competitive disadvantage to a withholding agent as well as a \nloss of revenue to the Treasury. \n \nTo ensure compliance with IRS requirements, withholding agents have requested \nthat the IRS issue guidance on fee payments for several years, specifically with respect \nto loan syndication transactions. However, the IRS has not provided such guidance, \nwhich has resulted in inconsistent treatment of similar transactions by both withholding \nagents and IRS examiners. \n \nAs these fees are becoming a focus on audit, the IRS must have a view on the \ntreatment of these fees. Therefore, IRPAC requests written guidance and additional \ntransparency on the proper treatment of these fees to enable withholding agents to \ncontinue to effectively support the IRS in the collection and administration of these \ntaxes. \n \nTo help the IRS with such guidance and in coordination with industry \nrepresentatives, IRPAC has included a fee chart as Appendix B. The fee chart provides \na list of standard loan syndication fee categorizations (i.e., service), names, descriptions \nand classifications (i.e., non-FDAP). IRPAC requests the IRS review this chart, offer \nopinion on the conclusions and publish the conclusions, letting all withholding agents \nadapt these rules on a prospective basis. Furthermore, as indicated in prior IRPAC \nreports, given the existing ambiguity in this area, giving time for implementation and \nenforcement on a prospective basis is critical. Accordingly, IRPAC requests a minimum \nof six months following the IRS publication for withholding agents to implement any \nrequired changes in treatment. \n \n \n \n",
" \n71 \n \n \n \nRecommendation D.4 – Allowance for Collective Refund Claims by U.S. \nWithholding Agents \n \nIRPAC recommends the IRS give U.S. withholding agents the option of making \nuse of a collective refund process similar to that available to QIs. \n \nDiscussion \n \nSection 9.04 of the QI Agreement provides for a collective refund claim process \nin which QIs can, but are not required to, make a refund claim on behalf of their account \nholders. Generally, QIs are able to use this process to make refund claims for all \namounts subject to Chapter 3 U.S. non-resident withholding or Chapter 4 FATCA \nwithholding. \n \nSpecific requirements for making these claims include: \n \n(1) QI must not have issued (and will not issue) Forms 1042-S to the account \nholders that received the payment that was subject to over withholding; \n(2) QI must submit together with its amended Form 1042 on which it provides a \nreconciliation of amounts withheld and claims a credit or refund, a copy of the \nForm 1042-S furnished to QI by its withholding agent reporting the taxes withheld \nto which the claim relates (if applicable) and a statement that includes the \nfollowing information and representations — \n(i) The reason(s) for the over withholding; \n(ii) QI deposited the tax for which a refund is being sought under section \n6302 or received a Form 1042-S from its withholding agent showing the \namount of tax withheld, and neither QI nor its withholding agent has \napplied the reimbursement or set-off procedure of §§1.1461-2 and 1.1474-\n2 to adjust the tax withheld to which the claim relates; \n(iii) QI has repaid or will repay the amount for which refund is sought to the \nappropriate account holders; \n(iv) QI retains a record showing the total amount of tax withheld, credits \nfrom other withholding agents, tax assumed by QI, adjustments for under \nwithholding and reimbursements for over withholding as its relates to each \naccount holder and also showing the repayment (if applicable) to such \naccount holders for tax for which a refund is being sought; \n(v) QI retains valid documentation that meets the requirements of chapter \n3 or 4 (as applicable) to substantiate the amount of over withholding with \nrespect to each account holder for which the refund is being sought and \n(vi) QI has not issued and will not issue a Form 1042-S (or such other \nform as the IRS may prescribe) to any account holder with respect to the \npayments for which the refund is being sought. \n \n",
" \n72 \n \n \n \n \nIRPAC recommends the IRS give U.S. withholding agents the option of making \nuse of a similar collective refund claim process. It is important to note that IRPAC favors \nthis as an option for withholding agents and not as a requirement. \n \nSome changes to the QI process would be necessary to expand this program to \nU.S. withholding agents. It is critical, as demonstrated by requirement 1, that the QI not \nissue a Form 1042-S to the account holder for the amounts subject to the refund claim \nas this safeguards the IRS from the payee also seeking a refund. While this is easily \naccomplished by QIs given the availability of pooled Form 1042-S reporting, the IRS \nwould need to update Forms 1042-S if extending this privilege to U.S. withholding \nagents. This could be done via a checkbox on the Form 1042-S, which the withholding \nagent would tick to indicate the amount covered by the Form 1042-S was subject to a \ncollective refund claim and cannot be used by the payee to claim a refund. \n \n \nIn recent years, industry conferences, advisory group meetings and other \nsessions have all discussed the significant challenges the IRS faces with respect to \nrefund fraud. As a result, the IRS has implemented significant procedural safeguards to \nprotect against these very real threats; however, these safeguards have also resulted in \nforeign persons investing in the U.S. market facing significant delays in receiving \nrefunds, and in some cases essentially having to abandon refund claims for amounts \nrightfully owed to these payees. Giving U.S. withholding agents the option of making a \ncollective refund claim similar to that which QIs can make use of could free up IRS and \nindustry resources and expedite legitimate refund claims of which there are many. For \nexample, significant numbers of foreign persons are required to make refund claims for \nlate income reclasses between dividends and capital gains, etc. \n \nRecommendation D.5 – Liability Calculations for Form 1042 Audits \n \nIRPAC understands the IRS is currently in the process of reviewing its policies \nwith respect to the disallowance of remediation efforts and application of cure \ndocumentation to extrapolated liability calculations as part of statistical samples in both \nQI audits as well as U.S. withholding agent audits. IRPAC further understands from \npublic IRS comments that the IRS has considered both IRPAC and other industry group \nrecommendations in formulating these new policies as items cured within a reasonable \ntimeframe will not be used to extrapolate tax liability. IRPAC would urge the IRS to \npromptly finalize and publish these policies for the information reporting and withholding \ncommunity to effectively manage tax obligations. \n \nDiscussion \n \nAs part of both the 2016 and 2017 reports, IRPAC recommended that the IRS \nremove restrictions on extrapolating cures in both QI periodic reviews as well as U.S. \nwithholding agent audits. From public comments at recent conferences, IRPAC \nunderstands that the IRS has completed an extensive review of its policies in this space \n",
" \n73 \n \n \n \nand has determined that withholding agents will be allowed to exclude timely cured \nitems from any extrapolation of liability. IRPAC thanks the IRS for its extensive \nconsideration of this matter and is appreciative of this conclusion that provides an \neffective means of balancing the need for prompt issue resolution with an equitable \nmeans of reflecting accurate under-withholding liabilities. \n \nIRPAC would encourage the IRS to publish this guidance in the Internal Revenue \nManual as promptly as possible to help with effective audit management and allow \nwithholding agents to manage their tax obligations. \n \nRecommendation D.6 – Retroactive Application of Section 305(c) \n \nIRPAC recommends that the IRS publicly announce that it will not impose \nwithholding tax liability, penalties or interest on withholding agents for Section 305(c) \nevents occurring in tax years before 2016. \n \nDiscussion \n \nAs part of the October 2016 and 2017 IRPAC reports, IRPAC recommended that \nthe IRS “publicly announce that it will not impose withholding tax liability, penalties, or \ninterest on withholding agents for section 305(c) events occurring in tax years before \n2016.” This recommendation was presented as proposed regulations were only \nreleased in April 2016. As such, it would be unfair to penalize withholding agents for \nevents in years before the release of these proposed regulations by applying \nwithholding tax liability, penalties or interest on a retroactive basis. \n \nAs indicated in the October 2016 and 2017 IRPAC reports, IRPAC appreciated \nthe IRS’s efforts to clarify the applicable rules by issuing the 2016 proposed regulations. \nHowever, the proposed regulations serve as an acknowledgment by the IRS that \nadditional guidance was needed to administer the Section 305(c) withholding \nobligations. Accordingly, we do not believe withholding agents can reasonably be \nexpected to have put a withholding process in place in years before 2016. Therefore, \nIRPAC again requests public acknowledgement from the IRS that withholding agents \nwill not be held liable with respect to Section 305(c) events occurring before 2016. \n \nRecommendation D.7 – Form 1099 Reporting for Deemed Dividends \n \n \nIRPAC continues to recommend, consistent with the prior year IRPAC report, that \nthe regulations under IRC §6042 be amended to include coordination rules under which \nthe timing and amount of an IRC §305(c) deemed dividend reported on Form 1099-DIV \n(Dividends and Distributions) would be governed by the issuer’s reporting of the timing \n",
" \n74 \n \n \n \nand amount of the IRC §305(c) deemed dividend on Form 8937 (Report of \nOrganizational Actions Affecting Basis of Securities), as required by IRC §6045B. \n \nFurthermore, IRPAC continues to recommend that the IRS defer Form 1099-DIV \nreporting for IRC §305(c) deemed dividends until regulations are issued, and adequate \ntime is provided to implement the new reporting requirements. \n \nDiscussion \n \nIRC §6042 generally requires Form 1099-DIV reporting when a dividend is paid. \nCurrently, it does not appear that reporting on Form 1099-DIV would be required under \nIRC §6042 for deemed dividends under IRC §305(c); the reasoning, therefore, is \nbecause while a deemed dividend constitutes a dividend for this purpose, there is no \npayment of the dividend that triggers reporting. The preamble to the proposed \nregulations under IRC §305(c) requested comments on the implementation of Form \n1099-DIV reporting of deemed dividends under IRC §305(c). Such proposed regulations \nindicate that similar principles for reporting deemed dividends under Treas. Reg. \n§1.6045B-1 with respect to reporting of deemed dividends that affect the basis of a \nsecurity are to be applied in reporting IRC §305(c) deemed dividends on Form 1099-DIV \nunder IRC §6042. \n \nIRPAC recommends that the regulations under IRC §6042 be amended to \ninclude coordination rules under which the timing and amount of an IRC §305(c) \ndeemed dividend reported on Form 1099-DIV would be governed by the issuer’s \nreporting of the timing and amount of the IRC §305(c) deemed dividend on Form 8937 \n(Report of Organizational Actions Affecting Basis of Securities), as required by IRC \n§6045B. \n \nIn addition, IRPAC further recommends that the IRS defer Form 1099-DIV \nreporting for IRC §305(c) deemed dividends until regulations are issued and adequate \ntime is provided to implement the new reporting requirements. Likewise, similar \ncoordination would be required with respect to Form 1099-B reporting under Treas. \nReg. §1.6045-1(d) regarding the required basis adjustment resulting from the deemed \ndividend. \n \nRecommendation D.8 – Section 1446 Publicly Traded Partnership Withholding \n \nIn light of the complexities in determining dividend equivalent amounts (DEAs) \nwith respect to derivatives referencing master limited partnerships (MLPs), IRPAC \nrecommends that the IRS amend the appropriate regulations to extend the time given to \nperform withholding and reimbursement/setoff procedures with respect to these \n",
" \n75 \n \n \n \ntransactions to September 15 of the year following the year the DEA is determined (i.e., \nSeptember 15, 2018, for 2017 DEAs) for all withholding agents, including QDDs. In \naddition, IRPAC recommends that the IRS ensure that interest or penalties will not be \ncharged on any withholding payments made by September 15 going forward. IRPAC \ngreatly appreciates the relief provided in FAQ 23 for the 2017 tax year, but for the \nreasons discussed below, IRPAC would encourage the IRS to extend this relief to future \ntax years. \n \nDiscussion \n \nTreas. Reg. §1.871-15(m) treats derivatives on covered partnerships as having a \nDEA on a look-through basis to the extent the covered partnership is holding \ninvestments that receive a payment of a dividend or a DEA. The most common \nderivatives linked to covered partnerships are derivatives referencing MLP units. \nUnfortunately, it will often not be possible for withholding agents to determine the proper \nDEA amount with respect to a derivative on an MLP by the March 15 withholding \ndeadline in the current regulations.8 Withholding agents are expecting to rely on MLP \nForm 1065, Schedule K-1 (K-1) data to make the DEA determination, and this data will \nnot be received in time to do the necessary calculations required by March 15. IRPAC \nunderstands that K-1s are often not issued until March 15 or shortly beforehand, which \nis not enough time for withholding agents to complete the complex calculations required \nto determine the DEA amount for each MLP derivative transaction the withholding agent \nhas entered into. The K-1 data is only the starting point of a very complex allocation \nprocess that must take place to allocate the K-1 result among the various trades the \nwithholding agent had outstanding during the year. \n \nWithout the proper data, withholding agents simply cannot withhold the proper \namount by the March 15 deadline. This results in either under-withholding or over \nwithholding on taxpayers, however unintentional. Consequently, IRPAC recommends \nextending the withholding and reimbursement/setoff deadline from March 15 to the \nextended Form 1042 filing deadline of September 15. \n \nRecommendation D.9 – MLP Interests Delivered to Satisfy Short Sales \n \nIRPAC requests that the tax treatment of an account holder whose MLP interests \nwere removed from an account and delivered to a purchaser in a short sale be clarified \nas well as the treatment of the short seller’s position by the partnership. \n \n \n \n \n \n8 See Treas. Reg. §1.1441-2(e)(7)(vii). \n",
" \n76 \n \n \n \nDiscussion \n \nSince the issuance of TD 8225, which created the nominee to K-1 issuer \nreporting structure 30 years ago, questions have remained regarding the reporting of \npublicly traded MLP interests that are delivered to a third party to satisfy a short sale. \nThe regulations issued under TD 8225, IRC §§1.6031(b)-1T and 1.6031(c)-1T remain \ntemporary. The Background section of TD 8225 noted that the IRS was “actively \nstudying issues related to the tax treatment of short sales of partnership interests.” \nIRPAC believes it is now appropriate to address the following short sale situation to \nremove a growing uncertainty in the marketplace. \n \nU.S. securities regulations require a broker to deliver securities to a purchaser \neven if the securities were sold short. Such delivery in a short sale is effected by \nborrowing stock or using margined stock. IRC §1058 establishes rules for the treatment \nof securities pursuant to stock loan/borrow arrangements. However, this section is \napplicable to securities as defined under IRC §1236(c), which are shares of stock in a \ncorporation and certain other instruments. It does not define an MLP interest as a \nsecurity, so it is questionable whether IRC §1058 is applicable. Without the application \nof IRC §1058, the delivery of the shares from a margin or other third-party account \nwould seem to constitute a disposition subject to gain or loss recognition. Additionally, \nthe return of the MLP interests back into the lender’s account could be viewed as a new \nacquisition. If so, then the nominee should be informing the partnerships of such \nchanges in ownership. This does not appear to be happening in practice. In part, this \nmay be a result of the brokerage community’s application of IRC §1.6045-2, which \nestablishes a means of allocating shares, which have been loaned out, for dividends in \nlieu payments and is applicable to MLP interests. This seems to contemplate the ability \nto freely borrow and lend MLP securities pursuant to IRC §1058, despite the definition \nof securities covered by that section. \n \nAn additional complication in the short selling scenario arises for the partnership \nwhen issuing K-1s to its partners. Is there an obligation to issue a negative K-1 to short \nsellers to offset the additional partnership interest that exists if the lending transaction is \nnot deemed a sale? Without treating the lender as having disposed of the MLP position, \nthe outstanding number of MLP participation interests will be inflated by the amount that \nhas been sold short. \n \nIRPAC requests clarification of these issues. Providing such guidance will give \nnominees much needed direction in fulfilling their reporting obligations under IRC \n§1.6031(c)-1T, provide taxpayers with a clear understanding of the tax implications of \nthe use of their MLP securities for delivery in short sales and inform the partnership on \nits reporting obligations regarding short selling transactions. \n \n \n",
" \n77 \n \n \n \nRecommendation D.10 – Custodian Form 990-T Filing Responsibilities for IRA \nAccounts \n \nIRPAC requests the issuance of a series of FAQs related to the obligations and \nresponsibilities of custodians when filing a Form 990-T on behalf of an IRA account. \n \nDiscussion \n \nAlthough an IRA is generally not subject to paying current tax on the income it \ngenerates, there is an exception for the unrelated business taxable income (UBTI) it \nmay earn. This income is often derived from investing in publicly traded MLPs leading to \na filing obligation under Treas. Reg. §1.6033-1(h)(3)(i). The return to be filed is Form \n990-T. The filing obligation is set out in Treas. Reg. §1.6012-3(a)(5), which states: \n \n“Every fiduciary for a trust described in section 511(b)(2) which is subject to the \ntax imposed on its unrelated business taxable income by section 511(b)(1) shall \nmake a return on Form 990-T for each taxable year if the trust has gross income, \nincluded in computing unrelated business taxable income for such taxable year, \nof $1,000 or more.” \n \nIn the IRA business realm, this typically places the obligation to file the Form \n990-T with the broker/custodian of the account. IRC sections 511 – 514 are the general \nrules related to UBTI and incorporate paragraph (a)(5) of Treas. Reg. §1.6012-3 in \nestablishing the custodian as the responsible party for filing Form 990-T on behalf of a \ncustomer’s IRA. \n \nGiven the dynamics of the securities business and the portability of IRA \naccounts, the Form 990-T filing obligation creates certain situations for which guidance \nis needed. To demonstrate the potential magnitude of Form 990-T challenges and the \nextent to which a situation can be raise questionable IRA rule concerns, consider the \nfollowing: \n \nThere has been a large increase in IRA UBTI liability in TY 2017 due to \npartnership’s pass-through of cancellation of indebtedness income (CODI) resulting \nfrom bankruptcies in the energy sector. Custodian-trustees for these IRAs are obligated \nto submit Forms 990-T and remit payment of the tax liability to the IRS on behalf of the \naffected IRA clients. However, in the context of CODI passed through to IRAs as UBTI, \nthis is income that creates a liability without an associated payment received. There are \ninstances where cash and assets are not available in the IRA to cover the liability. \nThese scenarios place the custodian in the challenging position of determining the \nappropriate treatment. One position would be to file Form 990-T reflecting the tax \nliability as tax due without submission of payment, letting the IRS pursue collection \ndirectly with the client, even where the client may have a) some value in the account to \nmake a partial payment or b) other assets in non-IRA accounts under the custodians \n",
" \n78 \n \n \n \ncontrol that could be used to satisfy the liability. There could possibly be a liquidation of \nthe IRA and/or non-IRA to the extent funds are available to satisfy the UBTI liability. \nHowever, in liquidating a non-IRA account, one could take the position that such \nliquidation serves as a contribution into the IRA account exceeding allowable \nlimits. There are valid concerns about potential exposure a custodian may have, to the \nIRS or customer, depending upon the course of action it takes. \n \nIRPAC would encourage the IRS to provide guidance to this and other unclear \nsituations a custodian faces when carrying an IRA account subject to UBTI tax and \nForm 990-T reporting. IRPAC requests that the IRS provide answers in the form of \nFAQs to the following situations/questions: \n \n• What should a custodian do when accounts subject to UBTI transfer or deplete \nall the assets, leaving no funds available to make a 990-T tax payment? \n• If a customer has assets available outside of an IRA account, can these funds be \nused to cover a Form 990-T liability without raising excess contribution issues? \n• Would a custodian be violating its obligation to an IRA customer if it sells out \nother positions within an IRA account to meet 990-T liability? \n• How can a broker who receives in an IRA-transferred account require the \ntransferring broker to furnish historical accumulated UBTI loss data for use in \noffsetting future UBTI income? What documentation would satisfy the IRS? \n• What obligation does a custodian have when receiving IRS notices for accounts \nthat have transferred to another custodian, especially if tax is owed? \n• Which custodian has the definitive obligation to file a Form 990-T when an \naccount transfers before year end? After year end? \n• How can a custodian, on behalf of an account holder, force a partnership to \nprovide unrelated debt financed income information? While it is believed this \ninformation should be made available to partners under the tax law, it appears \nthat it is only available from K-1 processing firms on behalf of K-1 issuers for a \nfee. \n• The requirement to make estimated tax payments if the tax exceeds $500 is \nproblematic as the information to base a payment on is hard to come by until the \nK-1 is delivered in the subsequent year. Should the prior year tax obligation \ndetermine the estimate? \n \n \n \n",
" \n79 \n \n \n \n \nAppendix A \n \nTable 1 Tax Treaty Table Recommendations \n \nIRPAC recommends the following updates to the Table 1 tax treaty table that was \npreviously contained in Publication 515 and as now included on IRS.gov: \n1. Modification of the general footnote d for income code 15 Pensions and Annuities \nis necessary in Treaty Table 1. IRPAC suggests modifying the existing footnote d \nas follows - “In most cases, these rates refer to periodic payments on pensions \nnot paid by a government. If making a lump-sum distribution on a non-\ngovernment plan, you must review the actual text of the treaty to validate the rate \napplicable to lump sum distributions. See specific treaty rules for government \npensions.” \n \na. IRPAC also suggests this footnote d be added to the income code 15 \nheader on page 3 as well to confirm it is applicable to all countries. \n2. Associate existing footnote ii with the Netherlands. Specifically, this existing \nfootnote states “The exemption does not apply if (1) the recipient was a U.S. \nresident during the five-year period before the date of payment, (2) the amount \nwas paid for employment performed in the United States and (3) the amount is \nnot a periodic payment or is a lump-sum payment in lieu of a right to receive an \nannuity.” \na. IRPAC also recommends that footnote p that is currently associated \nwith the Netherlands be deleted. The applicable language in the \nNetherlands treaty is the language in existing footnote ii and not the \nlanguage in existing footnote p. \n \n3. Add footnote for the United Kingdom. IRPAC would suggest the language: “The \nexemption does not apply to lump-sum distributions.” \n \n4. Add footnote for Italy. IRPAC suggests the language: “The exemption does not \napply to lump-sum or severance payments received if the applicable past \nemployment was performed in the United States while such person was a \nresident of the United States.” \n \n \n \n",
" \n80 \n \n \n \nAppendix B \nLoan Syndication Fee Chart \n \n \n \n \n \n \n",
" \n81 \n \n \n \n \n",
" \n82 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n",
" \n83 \n \n \n \n \nINFORMATION REPORTING PROGRAM ADVISORY COMMITTEE (IRPAC) \n1111 Constitution Avenue, NW, Room 7563, Washington, DC 20224 \n \n \nOctober 24, 2018 \n \nIRPAC’s Recent Accomplishments \n \nThe Information Reporting Program Advisory Committee (IRPAC) appreciates the \nopportunity to highlight a few of the committee’s accomplishments over the past few \nyears. These accomplishments are the result of the joint efforts between the IRPAC and \nthe IRS. The IRPAC looks forward to the continuous partnership with the IRS, the result \nof which benefits taxpayers, information reporters and the Service itself. \n \n2018 Term Accomplishments \n- \n972CG Penalty Notice Process \no Improved acknowledgement of taxpayer communications. \no Improved IRS response time. \n- \n2018 General Instructions for Certain Information Returns \no Helped the IRS update the Penalties section of the instructions to be \ncurrent. \n- \nForm 668A - Notice of Levy \no The IRS agreed to address multiple issues regarding qualified retirement \nplans and the levy process. \n- \nGuidance on Section 529 plan transactions \no IRS Notice 2018-58 provided guidance on recontributions, rollovers and \nqualified higher education expenses under Section 529. \n- \n1099-MISC Instructions \no The IRS agreed to update the 1099-MISC instructions to clarify that under \ncertain circumstances, scholarships and fellowships are reportable. \n- \n1098-T instructions \no The IRS updated the instructions to provide needed guidance on Box 4 \nreporting. \n- \nFAQ Relating to Qualified Intermediaries (QI) on IRS.gov \no The IRS published Q11 to acknowledge that a QI could rely upon a Form \nW-8IMY for purposes of documenting Chapter 4 status of a partnership or \ntrust subject to the joint account provisions. \no The IRS updated Q13 to acknowledge that a QI acting as intermediaries \nfor Section 871(m) transactions may request and benefit from good faith \nunder Notices 2016-76 and 2017-42. \n",
" \n84 \n \n \n \no The IRS published Q4 providing guidance re due diligence and reporting \nrequirements for certain tax-free savings accounts formed as trust \narrangements under applicable non-U.S. law. \n- \nFurther Delay of Phase in of Section 871(m) Rules \no IRS published Notice 2018-72 providing an additional two-year delay on \napplication of Section 871(m) rules to non-delta one contracts as well as \nextending the simplified combination rule for two years. \no Extension of Qualified Securities Lender (QSL) regime through 2020. \n- \nPublication 1281 – Backup Withholding for Missing and Incorrect Name/TIN(s) \no Helped the IRS update the publication to be current. \n- \n§6050W Guidance \no The IRS provided guidance to define key terms integral to the meaning of \nthird party payment network. \no General guidance related to payments made in settlement of payment \ncard and third-party network transactions was also included. \n- \n§3405 Guidance \no Release of Revenue Ruling 2018-17 provided guidance on withholding \nand reporting with respect to payments from IRAs to state unclaimed \nproperty funds. \n- \nInteractive Tax Assistant Online Tool \no Helped the IRS identify an error in the Whom May I Claim as a \nDependent? section of the Interactive Tax Assistant tool on IRS.gov. \n \n2017 Term Accomplishments \n- \n1095-B and 1095-C Penalty Relief \no IRS Notice 2018-06 extended good faith efforts penalty relief to filers who \nreported incorrect or incomplete information on 2017 forms filed in 2018. \n- \nDelay in implementation of certain §871(m) requirements by issuing 2017-42. \n- \nTwo-year extension of Qualified Securities Lender (QSL) regime. \n- \nForm 1098-T Guidance \no The IRS updated Publication 1220 to provide guidance on the TIN \nsolicitation checkbox. \n- \nGuidance re extrapolation of liability for cured items on U.S. withholding agent \naudits. \no IRS publicly announced that U.S. withholding agents who were able to \ncure items within a reasonable amount of time would not be required to \ninclude those cured items within the extrapolation of under withholding \nliability. \n- \nRelief re Foreign Taxpayer Identification Number (FTIN) requirements \no IRS allowed for phase in of FTIN requirement on Forms W-8. \no IRS included white list of jurisdictions that do not issue FTINs and/or \njurisdictions that have requested to be included on such a list for which an \nFTIN or reasonable explanation is not required. \n",
" \n85 \n \n \n \no IRS limited application of withholding to those scenarios where there \nwould otherwise be a withholding requirement – e.g., requirement to \nbackup withhold will not apply to either foreign source income or gross \nproceeds. \n- \nExtension of time for the 2017 calendar year, stating that a withholding agent will \nnot be subject to interest, penalties, or additions to tax with respect to a dividend \nequivalent payment made with respect to a derivative referencing a partnership \nprovided that the withholding agent withholds and reports on Form 1042 and \nForm 1042-S with respect to the payment by September 17, 2018.” \n \no IRS provided extension of time for withholding agents to navigate these \nrequirements. \n \n2016 Term Accomplishments \n- \nHard-to-Value Assets \no The IRS updated the instructions to Forms 5498 and 1099-R to provide \nguidance on reporting hard-to-value assets. \n- \nForm 1098 Mortgage Interest Reporting \no The IRS provided guidance on reporting which address should be used on \nForm 1098 in instances where multiple properties secure a mortgage loan. \no The IRS provided guidance on reporting beginning of the year mortgage \nprincipal balances in instances where the service provider either \noriginated or did not hold the loan at the beginning of the year. \n- \nChanges to Proposed 2017 QI Agreement incorporated into final 2017 QI \nAgreement \no Clarification of application of QDD rules to branches. \no Clarification on withholding timing and deposit rules for QDD tax liability. \no Extension of periodic review deadline to December 31 for those QIs \nelecting to use the third year of the certification period as the periodic \nreview year. \no Clarification of independence standard for periodic reviewers. \no Changes to under withholding liability calculation and extrapolation \nprocess. \n- \nImplementation of alternative withholding statement format. \n- \nChanges in sunset period for Forms W-8. \no The IRS updated the sunset provisions to provide that previous versions \nof Forms W-8 remain valid for the longer of six months or the end of the \ncalendar year once a new version of a Form W-8 is issued. \n- \nClarification on the acceptance of Forms W-8 with electronic signatures. \no IRS published guidance providing that withholding agents may accept a \nForm W-8 with an electronic signature that was not executed on the \nwithholding agent’s electronic systems. \n- \n \n \n",
" \n86 \n \n \n \n \n \n \n \n2018 Information Reporting Program Advisory Committee Members \n \nLisa Allen \nIRPAC, Member \nEmployee Information Reporting/Burden Reduction Subgroup, Member \n \nMs. Allen is the VP of Regulatory Affairs, Relph Benefit Advisors an Alera Group \nCompany, in Fairport, NY. Ms. Allen has 25+ Years of Employee Benefit experience. \nMs. Allen is VP of Regulatory Affairs for Relph Benefit Advisors and is a Certified \nHealthcare Reform Specialist. Ms. Allen manages regulatory updates and provides \nclients with counsel regarding ACA, ERISA and Section 125. Ms. Allen supervised the \nprocessing of over 40,000 1095-Cs in Q1 2016 and Relph’s ACA penalty subject matter \nexpert and assists employers on 226J responses. Ms. Allen is the 2018 Chairman of \nCompliance Committee of the Benefit Advisors Network (BAN) and a conference \ncommittee member of the Employer Council on Flexible Compensation (ECFC). Ms. \nAllen is a member of International Society of Certified Employee Benefit Specialist and \nspeaks at their annual symposium, and also a member of SHRM and NAHU. \n \nMartin Bentsen \nIRPAC, Member \nInternational Reporting & Withholding Subgroup, Member \n \nMr. Bentsen is an attorney and director of product development, FIS Wall Street \nConcepts (WSC), in New York, N.Y. He interacts with hundreds of financial firm clients \non tax reporting matters. WSC’s client base is comprised of self-clearing brokerage \nfirms, hundreds of trust companies, some of the largest online brokers and international \nbanking institutions and firms in the asset management advisory business. Mr. Bentsen \nis the lead for WSC’s ''Tax Community\" outreach to clients, which provides a forum for \nclients to express their views and positions on tax-reporting matters. He is a member of \nthe New York State Bar Association and a certified regulatory and compliance \nprofessional. \n \nLaura Lynn Burke \nIRPAC, Member \nEmployee Information Reporting/Burden Reduction Subgroup, Member \n \nMs. Burke has been a Tax Professional for over seventeen years. She is an Enrolled \nAgent, provides tax resolution solutions and prepares tax returns for Individual, \nCorporate, Partnership, LLC Series, Estate and Not-for-profit. She has managed a VITA \nTax Site and is a lead instructor. Ms. Burke is a member of the Illinois CPA Society, \n",
" \n87 \n \n \n \nPast Treasurer of Women in Insurance & Finance, and a member of APICS. She has a \nBA in Business and Psychology, Master of Science, Management Information Systems \nand an MBA in Tax, Marketing & Leadership. \n \nTenesha Carter \nIRPAC, Member \nEmerging Compliance Issues Subgroup, Chair \n \nMs. Carter is the Senior Vice President of Tax Preparation Services for the State \nEmployees Credit Union in Raleigh, NC. Ms. Carter supervises and coordinates the tax \npreparation program for the credit union’s 260 branches. She previously supervised \ndaily operations of IRA services to ensure proper handling and reporting for the credit \nunion. Ms. Carter is an Enrolled Agent and holds a Bachelor of Arts from the University \nof North Carolina, Chapel Hill. \n \nRandall Cathell \nIRPAC, Member \nInternational Reporting & Withholding Subgroup, Member \n \nMr. Cathell is a Tax Director for Cherry Bekaert and heads the firm’s international \nsection in the State of Florida. He has more than 20 years of experience in federal, \ninternational and state tax matters. Mr. Cathell focuses on subchapter C corporations \nand partnerships in both the private and public sectors, in addition to foreign nationals \nwith U.S. investments. He specializes in companies with international operations, from \nboth a planning and compliance perspective. Mr. Cathell is a member of both the \nAmerican Institute of Certified Public Accountants and Florida Institute of Certified \nPublic Accountants. Mr. Cathell earned his Bachelor’s degrees in Accounting and \nGeneral Business & Management from the University of Maryland, and his Master’s \ndegree in Taxation from Texas Tech University. \n \nAlexandra Cruz \nIRPAC, Member \nInternational Reporting & Withholding Subgroup, Member \n \nMs. Cruz is a Senior Manager in the Information, Reporting & Withholding practice of \nErnst & Young’s Financial Services Office in New York. She is primarily focused on \nadvising and assisting clients in the Asset Management industry with the \nimplementation of FATCA and CRS across organizations inclusive of investor relations, \ncompliance and tax, along with reporting and other compliance matters under FATCA \nand CRS. She has extensive experience working with large asset management and \nbanking organizations with both domestic reporting and withholding issues (i.e., Forms \n1099 and backup withholding) and nonresident alien reporting and withholding issues \n(i.e., Forms 1042-S and section 1441 withholding). She is an attorney and is admitted \nto the bar in New York. \n",
" \n88 \n \n \n \n \nTerry W. Edwards \nIRPAC, Member \nInternational Reporting & Withholding Subgroup, Member \n \nMr. Edwards has worked in banking for over 28 years in the Corporate Tax Department \nof Wells Fargo Bank (and predecessor Wachovia Bank). He is the Director of \nInformation Reporting Consulting where he leads a team of tax professionals that \nprovide consulting to multiple and diverse business units on information reporting and \nwithholding requirements. He has been a member of the American Bankers \nAssociation’s Information Reporting Committee since 2009 and chair of the committee \nin 2015 and 2016. He served on the Clearing House’s Tax Reporting Committee from \n2002-2013 and as chair in 2011. Mr. Edwards is also a founding member of the \nInformation Reporting Roundtable Committee (comprised of numerous U.S. Banks). \nPrior to joining Wells Fargo, he was employed as a tax consultant at Deloitte. He is a \nCPA with a Masters in Accounting, concentrating in tax, from Virginia Tech and a BS in \nBusiness Administration from the University of Virginia’s college at Wise. \n \nAlan Ellenby \nIRPAC, Member \nEmployee Information Reporting/Burden Reduction, Chair \n \nMr. Ellenby is an executive director and an attorney serving as national tax technical \nadvisory leader for Ernst & Young’s practice providing ACA compliance and reporting \nservices to large employers. In addition, he has worked with qualified and non-qualified \nretirement plans, other types of compensation and employee benefit issues, assisting \nmultinational corporations with the U.S. taxation of employees participating in foreign \npensions. He is a member of the American Bar Association and was a member of the \nAICPA Tax Division’s Employee Benefit Technical Resource Panel. Mr. Ellenby \nreceived a degree in actuarial science from the University of Illinois and a JD from the \nUniversity of Chicago. \n \nDana Flynn \nIRPAC, Chair \nInternational Reporting & Withholding Subgroup, Member \n \nMs. Flynn is a Director in the Corporate Tax Department at BNP Paribas and Global \nHead of U.S. Information Reporting & Withholding, FATCA, and QI Advisory. As U.S. \ntax advisory, she works with various local and global divisions of BNP Paribas relating \nto their policy planning, implementation and compliance issues regarding various areas \nof U.S. domestic and non-resident withholding tax and information reporting, including \nthe Foreign Account Tax Compliance Act (FATCA) and Section 871(m) of the Internal \nRevenue Code. In addition, as the Global Head of QI advisory, she works closely with \nthe BNP Paribas’ Qualified Intermediary entities developing and implementing global \n",
" \n89 \n \n \n \npolicy, procedure, training and risk controls. Previously, she was a Director within \nGroup Tax at UBS where she was the Americas regional expert for FATCA. Prior to \nUBS, Ms. Flynn also worked at Bank of New York Mellon and PriceWaterhouseCoopers \nadvising local and global stakeholders with regards to U.S. information reporting and \nwithholding tax. \nMs. Flynn has been a guest speaker and chairperson at various tax information \nreporting and withholding conferences within the industry and is the 2018 Chair of \nIRPAC (Information Reporting Program Advisory Committee to the IRS). She received \nher BA from Boston College and JD from Suffolk University Law School. \n \nDeborah Fox \nIRPAC, Member \nEmerging Compliance Issues Subgroup, Member \n \nMs. Fox is a Certified Scrum Product Owner with experience in a broad spectrum of \nverticals. As the Director of Marketing she is responsible for developing future strategy \nfor tax solutions portfolio. She has a broad background in all aspects of product \nmanagement including business case development, project management, partner \nmanagement, development, operations, client services, systems analysis, sales and \nquality assurance. Ms. Fox is a self-starter with team building and leadership skills, and \na strategic thinker with market analysis skills. \n \nMasaki Kuwana \nIRPAC, Member \nEmerging Compliance Issues Subgroup, Member \n \nMr. Kuwana is a U.S. tax advisor for Amazon.com in Seattle, Wash. He is a senior tax \nadvisor providing tax technical and operational support related to information \nreporting/withholding. Mr. Kuwana was previously an Executive Director at JPMorgan \nChase & Co, where he managed US tax operations supporting multiple lines of \nbusiness. \n \nSanford Kelsey \nIRPAC, Member \nEmerging Compliance Issues Subgroup, Member \n \nMr. Kelsey is the senior tax counsel, FedEx Corporation, in Memphis, Tenn. Mr. Kelsey \nholds a Juris Doctor and Legum Magister degree. He is also a CPA and has experience \nin government and private law practice. His responsibilities at FedEx include advising \nstakeholders of various subsidiaries on federal, state, local and international tax \nmatters. He has also worked on administrative and legislative initiatives while in \ngovernment. In addition, his tax experience includes structuring transactions and \nproviding representation during tax contests. He is a member of the ABA Tax Lawyer \nEditorial Board and a past member of IRSAC. \n",
" \n90 \n \n \n \n \nJoel Levenson \nIRPAC, Vice Chair \nEmerging Compliance Issues Subgroup, Member \n \nMr. Levenson, as associate director of tax compliance at the University of Central \nFlorida, considers information reporting a significant part of his role, working with \ntaxpayers who receive information returns submitted by the university. He works with \nmultiple departments to ensure accurate reporting including: student accounts for 1098-\nT; accounts payable for 1099-MISC; international studies for 1042-S; human resources \nfor W-2; and the UCF card services for 1099-K. Mr. Levenson is a member of the Tax \nCouncil of the National Association of College & University Business Officers \n(NACUBO), the Inter-Institutional Committee on Finance & Accounting Officers \n(ICOFA), Tax Sub-Committee; and the University Tax Peer Group. He received his BS \nand Master of Science, Taxation from the University of Central Florida. \n \nEmily Lindsay \nIRPAC, Member \nEmployee Information Reporting/Burden Reduction Subgroup, Member \n \nMs. Lindsay is a former executive of Marriott International, Inc. Vice President, \nCorporate Accounting Services. Lead and directed a diverse team of over 50 \naccounting, tax, systems, and business services experts responsible for a wide variety \nof payroll, business support services, business systems analyses and development, \npayroll tax services, payroll accounting, and related banking services functions for \nMarriott, a company with $12 billion in annual system-wide sales. Ms. Lindsay is a \nCertified Public Accountant (active license since 1984), Chartered Global Management \nAccountant (CGMA). CGMA is a professional management accounting designation and \na joint venture of the AICPA and the London-based Chartered Institute of Management \nAccountants (CIMA). Professional Memberships: American Institute of Certified Public \nAccountants (AICPA); Association of Certified Fraud Examiners (ACFE); American \nPayroll Association (APA). American University Teaching and Service Awards: Kogod \nFaculty Award for Outstanding Service: September 2016; Sept. 2015; Sept. 2014; Sept. \n2013. \n \nRyan Lovin \nIRPAC, Member \nEmerging Compliance Issues Subgroup, Member \n \nMr. Lovin is Associate Counsel for product tax on the Global Tax Advisors team at \nVanguard. He has over 10 years of experience in the tax industry and previously \nworked for the Investment Company Institute in Washington, D.C. Mr. Lovin leads \nworking groups to develop consensus-based solutions to industry issues, and presents \nthose solutions to government stakeholders, including the IRS and the Dept. of the \n",
" \n91 \n \n \n \nTreasury. He also has experience with the Foreign Account Tax Compliance Act. Mr. \nLovin has a Masters in Accounting from the University of North Carolina, Chapel Hill \nand a Juris Doctorate from Georgetown University. \n \nFred Murray \nIRPAC, Member \nEmerging Compliance Issues Subgroup, Member \n \nMr. Murray is the Director of the Graduate Tax Program and Professor of Taxation \nPractice, University of Florida Frederic G. Levin College of Law. His experience includes \npublic law and accounting practice, government service as Deputy Assistant Attorney \nGeneral in the Tax Division at the Department of Justice and as a Special Counsel to \nthe Chief Counsel for the Internal Revenue Service. He is a former Chair of the US \nInternal Revenue Service Advisory Council (formerly Commissioner's Advisory Group); \nformer Advisor to the International Tax Working Group of the United States Senate \nFinance Committee; and a former member, Commissioner’s Advisory Council, \nDepartment of Taxation and Finance, State of New York. He is Vice Chair for CLE, and \na former Council Director, governing Council of the American Bar Association Section of \nTaxation, as well as former chair of several of its committees. He has twice served as \nChair of the Federal Bar Association Section of Taxation. He is a Fellow of the \nAmerican College of Tax Counsel, and a Life Elected Member of the American Law \nInstitute, a member of the International Bar Association, a member of the International \nFiscal Association, and a member of the Bloomberg BNA International and Transfer \nPricing Tax Advisory Board. \n \nJames Paille \nIRPAC, Member \nEmployee Information Reporting/Burden Reduction Subgroup, Member \n \nMr. Paille has been an executive manager in the payroll service industry for over 30 \nyears, specializing in managing multi-location offices. He has extensive experience in \noperations, customer service, mergers and acquisitions, payroll system conversions, \noperational startups and turnarounds, product development, call center design and \nimplementation, and financial and large IS installations and conversions. He has \ndesigned and implemented standard branch management practices that resulted in \ndramatic customer service and client retention improvements, and has also designed a \ncomprehensive due diligence checklist that is used in acquisitions. \n \nIn his current position at Thomson Reuters, a worldwide organization, Mr. Paille is \nresponsible for compliance, regulatory licensing with the federal government and many \nstates, periodic examinations, FINCIN reporting and AML programs. Previously Mr. \nPaille was responsible for payroll delivery and tax operations as well as assisting with \nproduct development, third party integration, strategic growth and acquisitions. Mr. \nPaille also writes The Payroll Report a monthly blog on current payroll issues. \n",
" \n92 \n \n \n \n \nPreviously, Mr. Paille served as Senior Vice President of PaySystems, Vice President of \nTime Plus Payroll Services, Inc., and Vice President of Operations for SmallBizPros, \nInc. He has also served as Vice President of Branch Operations for Advantage \nBusiness Services, Vice President and General Manager of \nEmployee Solutions, Inc., a publicly traded PEO; and Director of Operations and \nRegional Controller for ADP. \n \nMr. Paille is a member of the American Payroll Association’s Board of Directors and \nPast President, sits on the Finance Committee and National Speakers Bureau and \nchairs the CPP Certification Review Panel. He has authored numerous publications on \nthe subject of payroll and payroll taxation. Mr. Paille is also a member of the Detroit \nChapter of the American Payroll Association where he served as President and was a \npast Michigan Payroll Professional of the Year. Additionally, Mr. Paille is a member of \nIRPAC, RAF (IRS committees), IPPA, NACHA, NACTP and serves on a number of APA \ncommittees. \n \nMr. Paille holds a B.S. in Accounting from St. John Fisher College in Rochester, NY and \nis a Certified Payroll Professional. \n \nThomas Prevost \nIRPAC, Member \nInternational Reporting & Withholding Subgroup, Member \n \nMr. Prevost was a Managing Director at Credit Suisse and the FATCA Responsibility \nOfficer for all Credit Suisse Group entities. He was responsible for FATCA Advisory and \nthe Compliance Framework, including IRS certifications for Credit Suisse globally. Prior \nto March 1, 2015, Mr. Prevost was the American Head of Tax for 13 years where he \nwas responsible for all taxation issues for the Americas region, including U.S. \ninformation reporting issues. He served 10 years as the International Swaps and \nDerivatives Association North American Tax Chair and is a Securities Industry and \nFinance Markets Association Tax Compliance Group member. Mr. Prevost holds a Juris \nDoctorate from the University of Houston and a Bachelor of Science in Accounting from \nthe University of Louisiana-Lafayette. \n \nClark Sells \nIRPAC Member \nEmployee Information Reporting/Burden Reduction Subgroup, Chair \n \nMr. Sells leads the Dayforce Payroll Tax Product team at Ceridian. In this role Sells is \nresponsible for leading the product development life cycle responsible the payroll tax \ncalculation and the got to market strategy for the Cerdian platforms. Mr. Sells has \nexperience in building, implementing, and maintaining tax software for filers of all \nvolumes. In addition to payroll Mr. Sells has product strategy experience in a multiple of \n",
" \n93 \n \n \n \ntax regimes including: 1099, FATCA, CRS, and ACA. He is a subject matter expert in \nthe area of tax payer identification number matching, non-wage, and state reporting. Mr. \nSells has over 10-year experience serving as liaison to various public and private \nindustry groups that aim to reduce the burdens of tax information reporting. Previously \nin his career he held a Principal role at Sovos Compliance and worked in various Global \nTreasury Services roles within Bank of America and Ameriprise Financial. \n \nKevin V. Sullivan \nIRPAC, Member \nInternational Reporting & Withholding Subgroup, Member \n \nMr. Sullivan currently serves on the IRS Information Reporting Program Advisory \nCommittee (IRPAC) as a member of the Information Reporting and Withholding \nSubgroup. Mr. Sullivan is Managing Director and Tax Executive at Bank of America \nwhere he is the Head of U.S. Information Reporting Advisory in the Global Tax Policy \ngroup. In this capacity, he manages a team of tax advisors responsible for U.S. \nwithholding and information reporting advisory throughout Bank of America Merrill \nLynch. Prior to Bank of America, Mr. Sullivan held various positions at BNP Paribas \nincluding Head of U.S. Information Withholding & Reporting, FATCA, and QI Advisory, \nHead of North American Tax Operations, and Head of North American FATCA. Mr. \nSullivan also worked at Deloitte Tax as a Senior Manager in the Global Information \nReporting group where he advised foreign and domestic financial institutions as well as \nmultinational corporations in properly addressing U.S. and NRA tax withholding and \nreporting obligations. \n \nMary Jo Werner \nIRPAC, Member \nEmployee Information Reporting/Burden Reduction Subgroup, Member \n \nMs. Werner is a partner in Wipfli’s tax services and valuation, forensics, and litigation \nservices groups. She uses her tax and accounting expertise to assist her clients in \nreducing their income and estate tax exposure and becoming more profitable. Mary Jo \nalso specializes in litigation support for law firms and assists in fraud and forensic \ninvestigations. She prides herself on establishing long-term, solid relationships with her \nclients and works very hard to help them achieve their goals. Professional Memberships \nand Activities: American Institute of Certified Public Accountants (AICPA), American Bar \nAssociation (ABA), Gundersen Medical Foundation, Inc. – Executive Committee board \nmember and Professional Friends Committee member, and IRS Taxpayer Advocacy \nPanel - Past member. \n \nKelli Wooten \nIRPAC, Member \nInternational Reporting and Withholding Subgroup, Chair \n \n",
" \n94 \n \n \n \nMs. Wooten is a Managing Director with KPMG LLP. She advises both multinational \ncorporations and financial institutions on their compliance with information reporting and \nwithholding rules such as the Foreign Account Tax Account Compliance Act (FATCA) \nand the Common Reporting Standard (CRS). Prior to joining KPMG, Ms. Wooten was \nGlobal Commercial Head of Tax Services for CTI Tax Solutions of IHS Markit and Of \nCounsel with Burt, Staples & Maner, LLP. She also had an extensive career at Procter \n& Gamble where she served in many capacities, including domestic and international \ntax compliance, audit and litigation, and indirect tax. Ms. Wooten was previously a \nmember of the IRS Electronic Tax Administration Advisory Committee (“ETAAC”) where \nshe was the 2015 – 2016 Vice-Chair. Ms. Wooten earned a B.S. in Accounting from The \nUniversity of Tennessee, and a Juris Doctorate from the University of Cincinnati College \nof Law. \n \n \n"
] |
p4248.pdf
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0617 Publ 4248 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4248.pdf
|
[
"Please Read \nBefore Taking Any Action\nTo make your Federal Tax Deposits over the \nInternet or by phone, your company has been \nenrolled in the Electronic Federal Tax Payment \nSystem (EFTPS), a service provided free by the \nU.S. Department of the Treasury. \n \n \n \nEFTPS Customer Service\n1-800-555-4477\nPaying Federal \nTaxes using \nEFTPS\nUsing a third party to make \nfederal payments\nIf you use a payroll company, accountant, or a third \nparty to make your federal tax payments for you, be \nsure to explain to them that you want to use EFTPS \nto make your tax payments.\nPlease note: \nMany employers outsource their payroll and related \ntax duties to third-party payroll service providers. \nThey can help meet filing deadlines, deposit \nrequirements, and greatly streamline business \noperations. However, the employer is ultimately \nresponsible for the payment of income tax withheld, \nthe employer and employee portions of Social \nSecurity, and Medicare, even if the funds are sent \nto a third party payroll service provider with the \nintention of making a deposit with the IRS.\nThe IRS recommends employers monitor their \nElectronic Federal Tax Payment System (EFTPS) \naccount to ensure their payroll service provider is \nmaking timely tax payments. Employers should \nregister on the EFTPS system to get their own PIN \n(or activate the inquiry PIN issued to them) and \nuse this PIN to review current and prior payments. \nEFTPS also allows employers to make any additional \ntax payments that their third-party provider is not \nmaking on their behalf.\nPublication 4248 (Rev. 6-2017) Catalog Number 37391K \nDepartment of the Treasury Internal Revenue Service \nwww.irs.gov\n",
"Welcome to EFTPS\nTo help you get started making federal tax payments \nonline or by phone, your company has been enrolled \nin EFTPS. No action is required at this time. \n■\n■You will receive a mailing that contains your PIN \nand instructions for activating your enrollment.\n■\n■If you have not received your PIN within 5 business \ndays, please call the dedicated EFTPS Customer \nService Number: 1-800-555-4477.\nWhat is EFTPS?\n■\n■EFTPS—Electronic Federal Tax Payment System is \na service offered free by the U.S. Department of the \nTreasury for business and individual taxpayers\n■\n■Online and phone options for making Federal Tax \nDeposits and estimated tax payments\n■\n■Available 24/7\n■\n■Dedicated Customer Service operators that only \nhandle EFTPS inquiries\nHow Does EFTPS Work?\n■\n■Enrollment is required\n■\n■You authorize EFTPS to move money from your \nbank account to the Treasury’s account for paying \nyour taxes\n■\n■You make your payments online or by phone at \nleast one calendar day prior to tax due date\n■\n■To use the online feature, you need your EIN, PIN \nand Internet Password\n■\n■To use the phone feature, you need your EIN \nand PIN\n■\n■After you enter your payment instructions, EFTPS \ntransfers the funds from your account to Treasury \nin the amount you specify, on the date you indicate\n■\n■You receive an immediate confirmation of the \npayment by phone or online\n■\n■EFTPS reports the tax payment information to IRS \nto update your tax records\n1\n2\n3\nWatch Your Mail For Your EFTPS PIN\nYou will need your PIN to begin paying taxes \nusing EFTPS.\nHave your EIN, PIN and bank account \ninformation handy and call the 800-number listed \nin the instructions you receive.\nHow to Activate Your Enrollment\nEnter the information \nas instructed.\nAbout EFTPS...\nMore than 35 million taxpayers are enrolled in \nEFTPS, a free service that began in 1996. For the \ngovernment, EFTPS improves the flow and accuracy \nof funds into Treasury; for you, EFTPS makes paying \ntaxes a lot easier… \n■\n■EFTPS offers paperless payments online or by \nphone, and you receive an immediate confirmation \nnumber that acts as a receipt for your payment. \n■\n■You can schedule your payments in advance to \navoid missing a deadline if you’re out of town \nor busy.\n■\n■You can review 16 months of payment history by \nphone or online.\n■\n■A special Customer Service unit with live operators \nthat only handle EFTPS questions—available 24/7.\nAny Questions? \nCall Customer Service at 1-800-555-4477, 24 hours \na day, 7 days a week.\n"
] |
p4744b.pdf
|
0317 Publ 4744-B (PDF)
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https://www.irs.gov/pub/irs-pdf/p4744b.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 \n \n \nIRS.gov/Spanish Web Site \nFact Sheet \nSpanish Web Site \nwww.irs.gov/Spanish \nProvides internet access for \npractitioners and LEP taxpayers to \nIRS information, applications, and \nmaterials in Spanish. \nInteractive Applications \nAsistente EITC (EITC Assistant) \nPresentación Free File \n(Free File) \n¿Dónde está mi Reembolso? \n(Where’s my refund?) \nSpanish Topics \n• \nInformation for individuals who\narrive at the U.S. and need\ntax-related information\n• \nInformation for small\nbusinesses\n• \nIdentity theft\n• \nCriminal investigation\n• \nIndividual Taxpayer\nIdentification Numbers (ITINs)\n• \nTaxpayer Advocate Service\n• \nDisaster-related information\n• \nTax Topics\nIntroduction \nIRS’ Spanish web site (http://www.irs.gov/spanish) provides taxpayers with IRS filing season tax information, \ninteractive on-line applications, and downloadable forms and publications in Spanish. It meets the needs of limited \nEnglish proficient (LEP) customers for whom Spanish is the primary language: individuals, small business owners, \nand tax practitioners.This web site, based on feedback from customer surveys and research, addresses Spanish-\nspeaking LEP customers’ concerns about filing requirements and enhances IRS’ promotion of voluntary compliance. \nBackground Information \nThe Spanish web site launched in 2001 and visits to the site have increased steadily since it was started. IRS’ \nMultilingual and Agency Services Branch continually revises the Spanish web site content to address issues of \nhighest customer concern.Topics are chosen based on customer feedback. \nHighlights \n• Spanish language forms and publications – making it easier for Spanish-speaking taxpayers to understand IRS \ntax information in the language they are most comfortable with. \n• Asistente \n EITC \n (EITC \n Assistant)– an interactive application that helps taxpayers determine eligibility for EITC by \n \nanswering some basic questions. \n• Presentación \n Free \n File \n (Free \n File) - an interactive application that allows certain taxpayers to complete and \n \nelectronically file their tax returns for free using Spanish-language tax software provided by our Free File Alliance \n \npartners. \n• ¿Dónde \n está \n mi \n Reembolso? \n (Where’s \n My \n Refund?)- an interactive application helping taxpayers track the \n \nstatus of their return and expected date for receiving their federal tax refund. \nThe Spanish web site is the source of and your link to a whole world of Spanish language IRS services, filing season \ninformation, and downloadable tax materials. It offers user friendly categories, content, and links. \nLog on towww.irs.gov/spanish and see all the features for yourself! \nHow Can You Help? \nWe need your help to ensure the information is available to and used by our LEP customers and stakeholders. Please \nrefer your Spanish-speaking taxpayers to our Spanish web site for up-to-date information in Spanish. Familiarize \nthem with our products, services, and ability to interact with IRS. Also, please share this information with your \nmanagers and coworkers. \nContact: \n \nLinguistic, Policy, \n Tools and \n \nServices Sections (LPTS) \n*Linguistic Services\nPublication 4744B (Rev. 3-2017) Catalog Number 52871R Department of the Treasury Internal Revenue Service www.irs.gov \n"
] |
f13424j.pdf
|
0518 Form 13424-J (PDF)
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https://www.irs.gov/pub/irs-pdf/f13424j.pdf
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[
"Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n"
] |
f13424l.pdf
|
0518 Form 13424-L (PDF)
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https://www.irs.gov/pub/irs-pdf/f13424l.pdf
|
[
"Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/go/reader_download. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/go/acrreader. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n"
] |
p4512esp.pdf
|
1217 Publ 4512 (EN-SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p4512esp.pdf
|
[
"Publication 4512 (EN-SP) (Rev. 12-2017) Catalog Number 71130X Department of the Treasury Internal Revenue Service www.irs.gov\nGetting Your Taxes Done\nVisiting a Free Tax Preparation Site\nHelp when there is casualty loss\nThe IRS partners with various local and community organizations to provide free tax preparation services to \nqualified individuals. These sites cannot complete tax returns with casualty losses or gains. They can, however, \nprovide information about casualty loss deductions and can refer you to available sources that can help you \ncomplete your casualty loss return. They can also assist you if you have not received your Form W-2’s for the \nrecent tax year.\nThe Volunteer Income Tax Assistance (VITA) program offers free tax help for low to moderate income taxpayers. \nVolunteers sponsored by various organizations receive training to prepare basic tax returns in communities \nacross the country. VITA sites are generally located at community centers, libraries, schools, shopping malls \nand other convenient locations.\nThe Tax Counseling for the Elderly program provides free tax help for persons aged 60 or older. Trained \nvolunteers from non-profit organizations provide free tax counseling and basic income tax return preparation \nfor senior citizens. Volunteers are often retired individuals associated with the organizations that receive grants \nfrom the IRS.\nWhat do you need to bring to an IRS sponsored free tax preparation site?\nWhen visiting a free tax preparation site you should bring the following items with you (if available):\n• \nValid photo identification for yourself and/or your spouse\n• \nSocial Security cards for you, your spouse and dependents and/or a social security number verification letter issued by the Social \nSecurity Administration\n• \nBirth dates for you, your spouse and dependents\n• \nCurrent year’s tax package if you received one\n• \nWage and earning statement(s) Form W-2, W-2G, 1099-R, from all employers\n• \nInterest and dividend statements from banks (Forms 1099)\n• \nA copy of last year’s federal and state tax return\n• \nBank routing numbers and account numbers for Direct Deposit\n• \nOther relevant information about income and expenses\n• \nTotal amount paid for day care and the day care providers’ tax identification number (the individual’s Social Security Number or the \nbusiness’ Employer Identification Number)\nTo find a volunteer location near you, visit www.irs.gov and type “free tax prep” in the search box to obtain \nand use the VITA and TCE Locator Tool or call 800-906-9887\n.\n",
"Publication 4512 (EN-SP) (Rev. 12-2017) Catalog Number 71130X Department of the Treasury Internal Revenue Service www.irs.gov\nPrepare sus Impuestos\nVisite un Sitio de Preparación de Impuestos Gratis\nAyuda en pérdidas por hechos fortuitos\nEl IRS se asocia con varias organizaciones locales y comunitarias para proporcionar servicios gratuitos de preparación de \nimpuestos a las personas que reúnen los requisitos. Estos sitios no pueden completar las declaraciones de impuestos con \npérdidas o ganancias por hechos fortuitos. No obstante, sí pueden proporcionar información acerca de las deducciones de \npérdidas por hechos fortuitos y le pueden remitir a las fuentes disponibles que le pueden ayudar a completar su declaración \nde pérdida por hecho fortuito. También pueden ayudarle si no ha recibido sus Formularios W-2 para el año tributario \nreciente. \nEl Programa de Ayuda Voluntaria al Contribuyente para la Preparación de los Impuestos sobre el Ingreso (VITA, por \nsus siglas en inglés), ofrece ayuda tributaria gratuita para los contribuyentes de bajos a moderados ingresos. Varias \norganizaciones patrocinan a los voluntarios, quienes reciben adiestramiento para preparar las declaraciones de impuestos \nbásicas en las comunidades en todo el país. Los sitios de VITA se ubican generalmente en los centros comunitarios, \nbibliotecas, escuelas, centros comerciales y otros lugares convenientes. \nEl Programa de Asesoramiento Tributario para los Ancianos, proporciona ayuda tributaria gratuita para las personas con \n60 años de edad o mayores. Los voluntarios adiestrados de organizaciones sin fines de lucro, proporcionan gratuitamente \nasesoramiento tributario y preparación básica de la declaración de impuestos sobre los ingresos para las personas mayores. \nLos voluntarios son a menudo personas jubiladas asociadas con las organizaciones que reciben subvenciones del IRS. \nLo que debe traer a un sitio de preparación de impuestos gratis patrocinado por el IRS\nCuando visite un sitio de preparación de impuestos gratis, debe traer los siguientes elementos (si están \ndisponibles):\n• \nUna identificación vigente con foto de usted y/o su cónyuge\n• \nLas tarjetas de Seguro Social de usted, cónyuge y dependientes y/o una carta de verificación del número de Seguro Social emitido \npor la Administración de Seguro Social\n• \nLas fechas de nacimiento de usted, cónyuge y dependientes\n• \nEl paquete de impuestos del año en curso, si recibió alguno\n• \nLos comprobantes de salarios e ingresos, Formularios W-2, W-2G, 1099-R, de todos sus empleadores\n• \nLos comprobantes de intereses y dividendos de los bancos (Formularios 1099)\n• \nUna copia de la declaración federal y estatal del año pasado\n• \nLos números de rutas y los números de cuentas bancarias para Depósito Directo\n• \nOtra información relevante sobre los ingresos y gastos\n• \nLa cantidad total pagada a las guarderías y el número de identificación tributaria de los proveedores de cuidados (el número de \nSeguro Social de la persona o el Número de identificación de empleador del negocio)\nPara encontrar un sitio de voluntarios cerca de usted, visite www.irs.gov/espanol e ingrese las palabras “preparación \ngratuita de impuestos” en el recuadro de búsqueda para obtener y utilizar la herramienta de Localizador de Sitios VITA y \nTCE o llame al 800-906-9887\n.\n"
] |
p4512bes.pdf
|
1217 Publ 4512-B (EN-SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p4512bes.pdf
|
[
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nGetting Your Taxes Done \nObtaining Your W-2’s \nIf you were directly impacted by a federally declared disaster, take the following steps now to make sure you \nreceive your W-2’s on time or have the information needed to prepare a substitute W-2. \n1. Contact your employers to ensure they will provide your W-2 and that they have your correct mailing address.You may also\ninquire with your employer if an electronic version of your W-2 can be obtained.\n2. If any of your employers are no longer in business or tell you that they will be unable to provide a W-2 due to the loss of their\nrecords, you will need to secure the following information for each employer:\na. Employer’s name\nb. Employer’s address, including zip code\nc. Employer’s tax identification number (this maybe shown on a pay stub, your prior year W-2’s, etc.)\n3. If your employer can not provide you a W-2, you should be prepared to estimate the wages you earned from each employer\nin order to have a Substitute for Form W-2 (Form 4852) completed. To have a Substitute W-2 completed, you will need the\nfollowing information (when available):\na. Locate a final pay stub or leave and earnings statement\nb. Develop an estimate of your annual wages earned based on the weeks worked, hours worked, hourly wages earned, prior\nyear W-2’s, etc.\nc. Secure copies of your prior year return. (Note: If you do not have a copy one can be secured from the IRS. See information\nbelow)\n4. If you have not received your W-2 or you know your employers are unable to provide your W-2, you should secure the\ninformation noted above and utilize one of the following resources to have a Substitute W-2 completed:\na. Call the IRS Disaster Hotline at 1-866-562-5227\nb. Visit your local free tax preparation site\nIf you need copies of your prior year return or transcript, call the Disaster Hotline, visit the IRS Website \nat www.irs.gov, and click on “Get My Tax Record.” or call 844-545-5640 to make an appointment at your \nnearest IRS Taxpayer Assistance Center. \nPublication 4512-B (EN-SP) (Rev. 12-2017) Catalog Number 71133E Department of the Treasury Internal Revenue Service www.irs.gov \n",
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nPrepare sus Impuestos \nObtener sus Formularios W-2 \nSi usted fue afectado directamente por un desastre declarado federalmente, tome ahora los siguientes pasos \npara asegurarse de que reciba sus Formularios W-2 oportunamente o que tenga la información necesaria para \npreparar un Formulario W-2 sustituto. \n1. Comuníquese con sus empleadores para asegurarse de que le proporcionarán su W-2 y que tienen su dirección de correo\ncorrecta. También puede consultar con su empleador si puede obtener una versión electrónica de su W-2.\n2. Si alguno de sus empleadores ya no opera el negocio o le dicen que no pueden proporcionarle un W-2 debido a la pérdida de\nsus registros, usted tendrá que conseguir la información siguiente de cada empleador:\na. Nombre del empleador\nb. Dirección del empleador, incluyendo el código postal\nc. Número de identificación del Empleador (esto puede que se muestre en un talón de pago, su W-2 del año anterior, etcé\ntera).\n3. Si su empleador no puede proporcionarle un W-2, usted debe estar preparado para estimar los salarios que ganó de cada em\npleador, a fin de tener un sustituto para el Formulario W-2 completado (Formulario 4852). Para completar un Formulario W-2\nSustituto, necesitará la siguiente información (cuando esté disponible):\na. Un talón de pago final o un comprobante de los ingresos y vacaciones\nb. Un estimado de sus salarios anuales ganados basados en las semanas trabajadas, horas trabajadas, salarios por hora\nganados, Formularios W-2 de años anteriores, etcétera.\nc. Copias de su declaración de impuestos del año anterior. (Nota: si no tiene una copia, puede conseguir una del IRS. Vea la\ninformación a continuación).\n4. Si no ha recibido su W-2 o sabe que sus empleadores no pueden proporcionarle su W-2, usted deber conseguir la información\nindicada anteriormente y utilizar uno de los siguientes recursos para completar un Formulario W-2 Sustituto:\na. Llame a la línea directa del IRS para casos de Desastres, al 1-866-562-5227\nb. Visite su sitio local de preparación de impuestos gratuitos.\nSi necesita copias de su declaración de impuestos del año anterior o una transcripción, llame a la línea directa \ndel IRS para casos de Desastres, visite el sitio web del IRS en www.irs.gov/espanol y pulse en “Ordene una \ntranscripción de su declaración de impuestos” o llame al 844-545-5640 para hacer una cita en el Centro de \nAyuda al Contribuyente del IRS más cercano de usted. \nPublication 4512-B (EN-SP) (Rev. 12-2017) Catalog Number 71133E Department of the Treasury Internal Revenue Service www.irs.gov \n"
] |
n1214.pdf
|
1019 Notc 1214 (PDF)
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https://www.irs.gov/pub/irs-pdf/n1214.pdf
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[
"Helpful Contacts for Your\n“Notice of Deficiency”\nThe IRS office whose phone number appears at the top of the notice\ncan best address and access your tax information and help get you \nanswers.\nYou also may be eligible for help from the Taxpayer Advocate Service. \nThe Taxpayer Advocate Service is an independent organization within \nthe IRS that helps taxpayers and protects taxpayer rights. We help tax\npayers whose problems with the IRS are causing financial difficulties, \nwho’ve tried but haven’t been able to resolve their problems with the \nIRS, or believe an IRS system or procedure isn’t working as it should. \nAnd our service is free.\nYour local advocate’s number is in your local directory and at \ntaxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.\nFor more information about TAS and your rights under the Taxpayer \nBill of Rights, go to taxpayeradvocate.irs.gov. The Taxpayer Advocate \nService is your voice at the IRS.\nThe Taxpayer Advocate Service can’t reverse a legally correct tax de\ntermination or extend the time you have to file a petition in the United \nStates Tax Court (that time is set by law). TAS can help you resolve \ntax problems that you haven’t been able to resolve on your own. The \nbest thing you can do is act now!\nALABAMA\nBirmingham Office\nTaxpayer Advocate Service\n801 Tom Martin Drive, Room 151 \nBirmingham, AL 35211\n(205) 912-5631\nALASKA\nAnchorage Office\nTaxpayer Advocate Service\n949 East 36th Avenue, Stop A-405 \nAnchorage, AK 99508\n(907) 786-9777\nARIZONA\nPhoenix Office\nTaxpayer Advocate Service \n4041 N. Central Avenue \nMS-1005 PHX\nPhoenix, AZ 85012\n(602) 636-9500\nARKANSAS\nLittle Rock Office\nTaxpayer Advocate Service \n700 West Capitol Avenue \nStop 1005 LIT\nLittle Rock, AR 72201\n(501) 396-5978\nCALIFORNIA\nFresno Office\nTaxpayer Advocate Service \n5045 East Butler Avenue \nStop 1394\nFresno, CA 93888\n(559) 442-6400\nLaguna Niguel Office\nTaxpayer Advocate Service \n24000 Avila Road, Room 3361 \nLaguna Niguel, CA 92677\n(949) 389-4804\nOakland Office\nTaxpayer Advocate Service \n1301 Clay Street, Suite 1540-S \nOakland, CA 94612\n(510) 907-5269\nSacramento Office\nTaxpayer Advocate Service \n4330 Watt Avenue, SA-5043 \nSacramento, CA 95821\n(916) 974-5007\nSan Jose Office\nTaxpayer Advocate Service \n55 S. Market Street, Stop 0004 \nSan Jose, CA 95113\n(408) 283-1500\nCOLORADO\nDenver Office\nTaxpayer Advocate Service \n1999 Broadway, Stop 1005 DEN \nDenver, CO 80202\n(303) 603-4600\nCONNECTICUT\nHartford Office\nTaxpayer Advocate Service \n135 High Street, Stop 219 \nHartford, CT 06103\n(860) 594-9100\nDELAWARE\nNewark Office\nTaxpayer Advocate Service \n1352 Marrows Road, Suite 203 \nNewark, DE 19711\n(302) 286-1654\nDISTRICT OF COLUMBIA\nWashington DC Office\nTaxpayer Advocate Service \n77 K Street, NE\nSuite 1500 \nWashington, DC 20002 \n(202) 803-9800\nFLORIDA\nFt. Lauderdale Office\nTaxpayer Advocate Service \n7850 SW 6th Court, Room 265 \nPlantation, FL 33324\n(954) 423-7677\nJacksonville Office\nTaxpayer Advocate Service \n400 West Bay Street \nRoom 535A, MS TAS \nJacksonville, FL 32202 \n(904) 665-1000\nGEORGIA\nAtlanta City Office\nTaxpayer Advocate Service \n401 W. Peachtree Street \nRoom 510, Stop 202-D \nAtlanta, GA 30308\n(404) 338-8099\nHAWAII\nHonolulu Office\nTaxpayer Advocate Service \n1099 Alakea Street, Floor 22 \nMail Stop H2200 \nHonolulu, HI 96813\n(808) 566-2950\nIDAHO\nBoise Office\nTaxpayer Advocate Service \n550 West Fort Street, MS 1005 \nBoise, ID 83724\n(208) 363-8900\nILLINOIS\nChicago Office\nTaxpayer Advocate Service \n230 S. Dearborn Street \nRoom 2820, Stop-1005 CHI \nChicago, IL 60604\n(312) 292-3800\nSpringfield Office\nTaxpayer Advocate Service \n3101 Constitution Drive \nStop 1005 SPD \nSpringfield, IL 62704\n(217) 993-6714\nINDIANA\nIndianapolis Office\nTaxpayer Advocate Service \n575 N. Pennsylvania Street \nRoom 581 - Stop TA771 \nIndianapolis, IN 46204\n(317) 685-7840\nIOWA\nDes Moines Office\nTaxpayer Advocate Service \n210 Walnut Street\nStop 1005 DSM\nDes Moines, IA 50309\n(515) 564-6888\nKANSAS\nWichita Office\nTaxpayer Advocate Service \n555 N. Woodlawn Street, Bldg 4 \nSuite 112, MS 1005-WIC \nWichita, KS 67208\n(316) 651-2100\nKENTUCKY\nCovington Office\nTaxpayer Advocate Service \n7940 Kentucky Dr. Stop 11-G \nFlorence, KY 41042\n(859) 669-5316\nLOUISIANA\nNew Orleans Office\nTaxpayer Advocate Service \n1555 Poydras Street \nSuite 220, Stop 2\nNew Orleans, LA 70112 \n(504) 558-3001\nMAINE\nAugusta Office\nTaxpayer Advocate Service \n68 Sewall Street, Room 416 \nAugusta, ME 04330\n(207) 480-6094\nMARYLAND\nBaltimore Office\nTaxpayer Advocate Service \n31 Hopkins Plaza, Room 1134 \nBaltimore, MD 21201\n(443) 853-6000\nSan Diego Office\nTaxpayer Advocate Service \n701 B Street, Suite 902\nSan Diego, CA 92101 \n(619) 744-7156\nSt. Petersburg Office \nTaxpayer Advocate Service\n9450 Koger Blvd., #158\nSt. Petersburg, FL 33702 \n(727) 318-6178\nLos Angeles Office\nTaxpayer Advocate Service \n300 N. Los Angeles Street \nRoom 5109, Stop 6710\nLos Angeles, CA 90012\n(213) 576-3140\nAtlanta Office \nTaxpayer Advocate Service \n4800 Buford Highway \nStop 29-A \nChamblee, GA 30341\n(470) 769-2181\nLouisville Office\nTaxpayer Advocate Service\n600 Dr. Martin Luther King Jr. Place \nRoom 325\nLouisville, KY 40202\n(502) 912-5050\n",
"MISSISSIPPI\nJackson Office\nTaxpayer Advocate Service \n100 West Capitol Street, Stop 31 \nJackson, MS 39269\n(601) 292-4800\nMISSOURI\nKansas City Office\nTaxpayer Advocate Service \n333 West Pershing\nS-2 Stop 1005\nKansas City, MO 64108 \n(816) 499-6500\nMONTANA\nHelena Office\nTaxpayer Advocate Service \n10 West 15th Street, Suite 2319 \nHelena, MT 59626\n(406) 444-8668\nNEBRASKA\nOmaha Office\nTaxpayer Advocate Service \n1616 Capitol Avenue, Suite 182 \nStop 1005\nOmaha, NE 68102\n(402) 233-7272\nNEVADA\nLas Vegas Office\nTaxpayer Advocate Service \n110 City Parkway, Stop 1005 \nLas Vegas, NV 89106\n(702) 868-5179\nNEW HAMPSHIRE\nPortsmouth Office\nTaxpayer Advocate Service \nThomas J. McIntyre Federal \nBuilding\n80 Daniel Street, Room 403 \nPortsmouth, NH 03801\n(603) 570-0605\nNEW JERSEY\nSpringfield Office\nTaxpayer Advocate Service \n955 South Springfield Avenue \n3rd Floor\nSpringfield, NJ 07081\n(973) 921-4043\nNEW MEXICO\nAlbuquerque Office\nTaxpayer Advocate Service \n5338 Montogomery Boulevard NE \nStop 1005 ALB\nAlbuquerque, NM 87109\n(505) 837-5505\nNEW YORK\nAlbany Office\nTaxpayer Advocate Service \n11A Clinton Avenue, Suite 354 \nAlbany, NY 12207\n(518) 292-3001\nBrookhaven Office\nTaxpayer Advocate Service \n1040 Waverly Avenue\nStop 02\nHoltsville, NY 11742\n(631) 654-6686\nBuffalo Office\nTaxpayer Advocate Service\n130 South Elmwood Ave, Room 265 \nBuffalo, NY 14202\n(716) 961-5300\nManhattan Office\nTaxpayer Advocate Service \n290 Broadway, 5th Floor \nManhattan, NY 10007\n(212) 436-1011\nNORTH DAKOTA\nFargo Office\nTaxpayer Advocate Service \n657 Second Avenue North \nStop 1005 FAR, Room 412 \nFargo, ND 58102\n(701) 237-8342\nOHIO\nCincinnati Office\nTaxpayer Advocate Service \n550 Main Street, Room 3530 \nCincinnati, OH 45202\n(513) 263-3260\nCleveland Office\nTaxpayer Advocate Service \n1240 East 9th Street, Room 423 \nCleveland, OH 44199\n(216) 415-3460\nOKLAHOMA\nOklahoma City Office\nTaxpayer Advocate Service\n55 North Robinson, Stop 1005 OKC \nOklahoma City, OK 73102\n(405) 297-4055\nOREGON\nPortland Office\nTaxpayer Advocate Service \nMail Stop O-405\n1220 SW 3rd Ave, Suite G004 \nPortland, OR 97204\n(503) 265-3591\nPENNSYLVANIA\nPhiladelphia Office\nTaxpayer Advocate Service\n2970 Market Street \nMail Stop 2-M20-300 \nPhiladelphia, PA 19104\n(267) 466-2427\nPittsburgh Office\nTaxpayer Advocate Service \n1000 Liberty Avenue, Room 1400 \nPittsburgh, PA 15222\n(412) 404-9098\nSOUTH CAROLINA\nColumbia Office\nTaxpayer Advocate Service \n1835 Assembly Street \nRoom 466, MDP-03 \nColumbia, SC 29201\n(803) 312-7901\nSOUTH DAKOTA\nAberdeen Office\nTaxpayer Advocate Service \n115 4th Avenue Southeast \nStop 1005 ABE, Suite 413 \nAberdeen, SD 57401\n(605) 377-1600\nTENNESSEE\nMemphis Office\nTaxpayer Advocate Service \n5333 Getwell Road, Stop 13 \nMemphis, TN 38118\n(901) 707-3200\nTEXAS\nAustin Office\nTaxpayer Advocate Service \n3651 South Interregional Highway \nStop 1005 AUSC\nAustin, TX 78741\n(512) 460-8300\nEl Paso Office\nTaxpayer Advocate Service\n700 E. San Antonio Street, C101F \nEl Paso, TX 79901\n(915) 834-6512\nHouston Office\nTaxpayer Advocate Service \n1919 Smith Street, MC 1005 HOU \nHouston, TX 77002\n(713) 209-3660\nUTAH\nOgden Office\nTaxpayer Advocate Service \n324 25th Street \n2nd Floor, Suite 2001 \nOgden, UT 84401\n(801) 620-7168\nVERMONT\nBurlington Office\nTaxpayer Advocate Service \nCourthouse Plaza\n128 Lakeside Avenue, Suite 204 \nBurlington, VT 05401\n(802) 859-1052\nVIRGINIA\nRichmond Office\nTaxpayer Advocate Service \n400 North 8th Street \nRoom 916, Box 25 \nRichmond, VA 23219\n(804) 916-3501\nWASHINGTON\nSeattle Office\nTaxpayer Advocate Service \n915 2nd Avenue, Stop W-405 \nSeattle, WA 98174\n(206) 946-3707\nWEST VIRGINIA\nParkersburg Office\nTaxpayer Advocate Service \n700 Market Street, Room 303 \nParkersburg, WV 26101\n(304) 420-8695\nWISCONSIN\nMilwaukee Office\nTaxpayer Advocate Service \n211 West Wisconsin Avenue \nRoom 507, Stop 1005 MIL \nMilwaukee, WI 53203\n(414) 231-2390\nWYOMING\nCheyenne Office\nTaxpayer Advocate Service \n5353 Yellowstone Road \nFloor 2 \nCheyenne, WY 82009 \n(307) 823-6866\nTAXPAYERS LIVING \nABROAD OR IN \nU.S. TERRITORIES\nInternational\nTaxpayer Advocate Service \nCity View Plaza II\n48 Carr 165 - Suite 2000 \nGuaynabo, PR 00968\n(English): (787) 522-8601 \n(Spanish): (787) 522-8600\nSalt Lake City Office\nTaxpayer Advocate Service\n178 S Rio Grande Street \nStop 1005 SLC \nSalt Lake City, UT 84101\n(801) 799-6958\nRHODE ISLAND\nProvidence Office\nTaxpayer Advocate Service \n380 Westminster Street, 4th Floor \nProvidence, RI 02903\n(401) 528-1921\nNotice 1214 (Rev. 10-2019) Catalog Number 26162Z Department of the Treasury Internal Revenue Service www.irs.gov\nMICHIGAN\nDetroit Office\nTaxpayer Advocate Service \n500 Woodward\nStop 07, Suite 1221 \nDetroit, MI 48226\n(313) 628-3670\nMINNESOTA\nSt. Paul Office\nTaxpayer Advocate Service \nWells Fargo Place\n30 East 7th Street\nSuite 817, Stop 1005 STP \nSt. Paul, MN 55101\n(651) 312-7999\nMASSACHUSETTS\nAndover Office\nTaxpayer Advocate Service \n310 Lowell Street, Stop 120 \nAndover, MA 01810\n(978) 805-0745\nBoston Office\nTaxpayer Advocate Service\n15 New Sudbury Street, Room 725 \nBoston, MA 02203\n(617) 316-2690\nSt. Louis Office\nTaxpayer Advocate Service \n1222 Spruce Street\nStop 1005 STL, Room 10.314 \nSt. Louis, MO 63103\n(314) 339-1651\nBrooklyn Office\nTaxpayer Advocate Service \n2 Metro Tech\n100 Myrtle Avenue, 7th Floor \nBrooklyn, NY 11201\n(718) 834-2200\nNashville Office\nTaxpayer Advocate Service\n801 Broadway, Stop 22 Room 481 \nNashville, TN 37203\n(615) 250-5000\nNORTH CAROLINA\nCharlotte Office\nTaxpayer Advocate Service \n10715 David Taylor Drive \nSuite 130\nCharlotte, NC 28262 \n(704) 548-4541\nGreensboro Office\nTaxpayer Advocate Service \n4905 Koger Boulevard \nSuite 102, MS 1 \nGreensboro, NC 27407\n(336) 574-6119\nDallas Office\nTaxpayer Advocate Service \n1114 Commerce Street \nMC 1005DAL, Room 1001 \nDallas, TX 75242\n(214) 413-6500\n"
] |
p5107.pdf
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0318 Publ 5107 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5107.pdf
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[
"KNOW\nto\nWhen should I seek help from \nthe Taxpayer Advocate Service?\nBefore seeking help from the Taxpayer Advocate \nService (TAS), you or your representative should \nfirst try to resolve your problem by working directly \nwith the IRS. \nIf you’re having financial difficulties or the IRS is unresponsive, \ntaking too long to resolve your problem, or is threatening \naction that will harm you or your family, TAS may be able \nto help. You can contact TAS by calling our toll-free number at \n1-877-777-4778.\nNEED\nWHAT YOU\nThe IRS Collection Process\nYour Rights & Responsibilities\nCONSUMER TAX TIP\nDepartment of the Treasury Internal Revenue Service www.irs.gov \nPublication 5107 (Rev. 3-2018) Catalog Number 65008K\n@YourVoiceatIRS\n/YourVoiceatIRS\n/TASNTA\nIRS\nCan anyone else help me?\nDepending on your income, you may be eligible for help from a \nLow Income Taxpayer Clinic (LITC). These clinics are independent \nfrom the IRS. Some provide professional representation before the \nIRS or in court on collection disputes and other issues \nfor free or for a small fee. \nTo get more information or find a clinic near you,\nvisit www.irs.gov/litc or IRS Publication 4134, \nLow Income Taxpayer Clinic List. You can get this publication at \nwww.irs.gov, at your local IRS office, or by calling 1-800-829-3676.\n3\nwww\nFor more information on the programs and options in \nthis brochure, visit www.TaxpayerAdvocate.irs.gov for \nvideos, publications, and other resources.\nWhere can I get more information?\nwww.TaxpayerAdvocate.irs.gov\nThe Taxpayer Advocate Service (TAS) is your voice at the IRS. \nOur job is to ensure that every taxpayer is treated fairly \nand that you know and understand your rights. \n",
"The worst thing you can do is nothing at all.\nIf you do not pay or make other arrangements \nwith the IRS, the IRS may take action to collect the \nmoney. No matter what, you should still file future \ntax returns on time and pay as much as you can \nto reduce penalties and interest.\nThe notice you received from the IRS should \nprovide contact information for the department \nyou should deal with. \nThis brochure will help you understand what \nchoices and help are available. \nWhat should I do if the IRS is trying \nto collect a tax debt from me?\nThe worst thing you \ncan do is nothing at all.\nWhat if I can’t pay at all?\nIf the IRS agrees that you can’t pay, it may suspend collection \naction and classify your account as currently not collectible. \nCall the IRS at the number on the letter the IRS sent you or at \n1-800-829-3903. You’ll need to give the IRS complete financial \ninformation, so before you call, make a list of your monthly expenses \nand income, and be prepared to discuss them. Be sure to consider:\nDepending on where you are in the collection process, you \nmay be able to appeal the IRS’s actions through Collection Due \nProcess or the Collection Appeals Program. For more information:\nWhat if I disagree with IRS collection actions?\nPub\n1660\nWhat if I can’t pay in full?\n• You may qualify to pay in monthly installments.\n• You also may qualify for an offer in compromise,\nwhere the IRS agrees to accept less than \nthe full amount you owe, as long as you comply \nwith your other tax obligations. \nThe IRS charges most taxpayers a fee for setting up an installment \nagreement or requesting an offer in compromise, and interest \nand penalties still accumulate while you’re making payments. \n$\nEven if the IRS says your account is currently not collectible, this does not \nmean the debt goes away. Penalties and interest will still accumulate, \nand the IRS can collect from you later if your financial situation improves.\nCall 1-800-829-3676.\nSee Publication 1660, Collection Appeal Rights, \nat www.irs.gov/pub/irs-pdf/p1660.pdf; or \nWhat if I don’t pay voluntarily?\nIf you don’t pay your tax bill or contact the IRS to arrange \npayments, the IRS may take action to collect what you owe. \nThis can include:\n•\tFiling a Notice of Federal Tax Lien (NFTL) – An NFTL\t\t\nis a claim against your property that gives public\n\t\nnotice to creditors and may harm your credit rating.\n•\tLevying or taking your assets – The IRS can take the amount\nyou owe from your wages, bank accounts, Social \nSecurity benefits, retirement, or other sources of \nincome. The IRS can also take your car, home, or \nother property. \n• Applying your tax refunds – The IRS may apply\t\nyour federal or state tax refunds to pay down\n\t\nthe debt you owe.\nTAX LIEN\n$\ntax \nrefund\n+\nother \nexpenses\ntransportation\nhousing\nextraordinary\ncircumstances\n!\nmedical\n"
] |
p5055.pdf
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1215 Publ 5055 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5055.pdf
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[
"Publication 5055 (12-2015) Catalog Number 60839T Department of the Treasury Internal Revenue Service www.irs.gov\nBasic computer skills\nEmail Address\nDocuments\nFree Tax Return Preparation\n*if applicable\nDon’t want to wait?\nAll you need are:\nBasic computer skills\nEmail address\nCreate an account, and receive email updates on the \nstatus of your return after you e-file.\nDocuments\nPicture ID, Social Security cards for you, your \nspouse and dependents, income information – W-2, \n1099, prior year adjusted gross income, financial \ninstitution account and routing information.\nQuestions once you start? An IRS certified volunteer is available to help you.\nPrepare your \nown Federal \nand State* tax \nreturns now – \nask how!\n1\n2\n3\n"
] |
p3211esp.pdf
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0218 Publ 3211 (EN-SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p3211esp.pdf
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[
"The EITC is for people who earn less than $53,930. If you \nqualify, it could be worth as much as $6,318 this year. So \nyou could pay less federal tax or even get money back. The \nEITC provides a boost to help pay your bills or save for a \nrainy day.\nJust imagine what you could do with EITC.\nEl EITC es para las personas que ganan menos de $53,930. \nSi usted reúne los requisitos, podría recibir hasta $6,318 \neste año. Así es que, podría pagar menos impuesto federal \no hasta recibir un reembolso. El EITC es un estímulo para\nayudarle a pagar sus cuentas o ahorrar para tiempos\ndifíciles.\nImagínese lo que puede hacer con el EITC.\nSee if you qualify. \nwww.irs.gov/eitc\nAverigüe si usted califica.\nwww.irs.gov/eitc\nQ A\nLife’s a little easier with\n&\nPreguntas y Respuestas\nLa vida es más fácil con el\nconforme las reglas de desempate, tal vez reúna los requisitos de reclamar el EITC \nsin un hijo calificado. Vea la Publicación 596 (SP) si desea más información. \nLas reglas de desempate establecen que el hijo se considera el hijo calificado:\n•\t De los padres, si presentan una declaración conjunta, o\n•\t Del padre o de la madre, si sólo una de las personas es el padre o la madre del\nhijo, o\n•\t Del padre o de la madre con quien el hijo vivió más tiempo durante el año, si dos\nde las personas son los padres del hijo y no presentan una declaración conjunta el\nuno con el otro, o\n•\t Del padre o de la madre con el mayor ingreso bruto ajustado (AGI), si el hijo vivió el\nmismo tiempo con cada uno de los padres durante el año y éstos no presentan una\ndeclaración conjunta o\n•\t De la persona con el mayor AGI, si ninguno de los padres puede reclamar al hijo\ncomo hijo calificado o\n•\t De una persona con un AGI mayor que cualquiera de los padres, si dicho padre\ntambién puede reclamar al hijo como hijo calificado pero no lo hace.\n¿Qué es un número de Seguro Social válido (SSN)?\nUsted (y su cónyuge, si presentan una declaración conjunta) tiene(n) que tener un \nnúmero de Seguro Social (SSN) que es válido para el empleo para poder reclamar el \nEITC. Todo hijo calificado que usted indique en el Anexo EIC también tiene que tener \nun número de Seguro Social que es válido para el empleo. Todos los SSN utilizados \npara reclamar el EITC tienen que ser expedidos en o antes de la fecha de vencimiento \nde la declaración (incluyendo las prórrogas). Usted no puede luego reclamar ninguno \nde estos créditos en una declaración enmendada o en una declaración original \ntardía usando un SSN emitido tras esa fecha. Los SSN son expedidos solamente por \nla Administración del Seguro Social. Para recibirlo, usted tiene que demostrar su \nciudadanía estadounidense o su condición migratoria, edad e identidad.\n•\t Si usted es un extranjero que no es residente permanente y posee una tarjeta de\nSeguro Social que muestre lo siguiente: “VALID FOR EMPLOYMENT ONLY WITH DHS\nAUTHORIZATION” (Válido para empleo solamente con autorización del DHS), dicho\nnúmero de Seguro Social es válido para reclamar el EITC.\n•\t Si usted obtuvo su SSN exclusivamente para recibir un beneficio financiado por\nfondos federales, tal como Medicaid, el mismo no es válido para reclamar el EITC. \nPor lo general, la tarjeta de Seguro Social mostrará las palabras “NOT VALID FOR \nEMPLOYMENT” (no es válida para trabajar).\n•\t Si usted (o su cónyuge, si presentan una declaración conjunta) tiene un número de\nidentificación personal del contribuyente individual (ITIN, por sus siglas en inglés), \ndicho número no es válido para reclamar el EITC. \n•\t Si un hijo tiene un ITIN o un número de identificación del contribuyente en proceso\nde adopción (ATIN, por sus siglas en inglés), éste no es válido para obtener el EITC\npor dicho hijo.\n¿Qué es ingreso del trabajo?\nEs el ingreso que usted obtiene del trabajo como empleado o del trabajo por cuenta \npropia. Los siguientes son algunos ejemplos de ingreso del trabajo:\n•\t Sueldos, salarios, propinas y otra paga tributable del empleado\n•\t Beneficios de huelga recibidos del sindicato\n•\t Beneficios por discapacidad a largo tiempo que recibió antes de cumplir la edad\nmínima para la jubilación\n•\t Ganancias netas del trabajo por cuenta propia pueden incluir ingresos provenientes\nde:»\n» Ser dueño de u operar un negocio o granja»\n» Trabajar como ministro u otro miembro de un orden religioso»\n» Trabajar como empleado estatutario\n•\t Los ingresos del trabajo no incluyen:»\n» Paga que reciba por trabajo hecho mientras este recluso en una institución\npenal»\n» Beneficios del empleado no tributables, tales como ayuda con la educación\nPublication 3211 (EN-SP) (Rev. 2-2018) Catalog Number 36621F \nDepartment of the Treasury Internal Revenue Service www.irs.gov»\n» Pensión para el cónyuge divorciado, o para un hijo»\n» La Asistencia Temporaria para Familias Necesitadas (TANF, por sus siglas en\ninglés)»\n» Intereses y dividendos»\n» Ingresos de la jubilación»\n» Seguro Social»\n» Beneficios por desempleo\nLes corresponden requisitos especiales para determinar el ingreso del trabajo a \nmiembros de las Fuerzas Armadas de los Estados Unidos en zonas de combate, \na miembros del clero y a las personas que reciben pensiones de jubilación por \nincapacidad.\n¿Cómo calculo la cantidad de EITC que me \ncorresponde?\nSi usted reúne los requisitos para reclamar el EITC, puede calcular la cantidad o dejar \nque el IRS lo haga por usted. Para ayuda, puede utilizar el “Asistente del EITC” en \nwww.irs.gov/espanol o la Publicación 596(SP), Crédito por Ingreso del Trabajo, para \nlos requisitos, hojas de trabajo y ejemplos.\nTenga en cuenta:\n•\t Si reclama a un hijo calificado, tiene que llenar y adjuntar el Anexo EIC a su\ndeclaración de impuestos.\n•\t Si el IRS le deniega o reduce su EITC como resultado de una auditoría, puede que\ntenga que adjuntar a su declaración de impuestos el Formulario 8862, Information\nto Claim Earned Income Credit After Disallowance (Información necesaria para\nreclamar el crédito por ingreso del trabajo después de haber sido denegado), en\ninglés.\n¿Cuándo debo presentar mi declaración del EITC?\nPresente su declaración de impuestos tan pronto como tenga toda la información que \nnecesita sobre cuánto ganó. El IRS tramitará su declaración de impuestos, pero puede \nretener cualquier reembolso a que tenga derecho, para permitir tiempo de verificar \nque su declaración está correcta. Consulte “How can I get help with EITC?” (¿Cómo \npuedo obtener ayuda con el EITC?) y “What is a valid Social Security Number?” (¿Qué \nes un número de seguro social válido?), para obtener más información.\n¿Qué pasa si la reclamación del EITC contiene \nerrores?\nSea cauteloso al reclamar el EITC. Si el IRS audita su declaración y encuentra que \nla reclamación del EITC es incorrecta, usted tiene que devolver la cantidad de EITC \nque recibió por error, más intereses. También puede que tenga que presentar el \nFormulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo \nDespués de Haber Sido Denegado, antes por inexactitud de volver a reclamar el EITC. \nEl IRS tambien puede cobrarle una multa por inexactitud o de fraude. Igualmente, \nusted podría quedar prohibido de reclamar el EITC si lo reclama de manera indebida. \nSe impone una prohibición por 2 años en casos de incumplimiento intencional o \nimprudente de las normas y reglas; y una prohibición de 10 años en casos de fraude.\n¿Cómo puedo obtener ayuda con el EITC?\n•\t Visite el sitio web www.irs.gov/eitc para obtener información gratis, comprobar el \n“Asistente EITC” interactivo, determinar si califica y estimar cuál sería la cantidad de su \nEITC.\n•\t Visite los locales del Programa de Asistencia Voluntaria al Contribuyente (del Impuesto \nsobre el Ingreso) (VITA, por sus siglas en inglés) para obtener ayuda y preparación de los \nimpuestos gratuitamente. Llame al 1-800-906-9887 para encontrar un local.\n•\t Utilice el programa Free File en www.irs.gov/espanol para presentar una declaración \nelectrónica gratuitamente, mediante un programa de software para la prepración de \nimpuestos disponible en el mercado general.\n•\t Busque un preparador de impuestos calificado; encontrará consejos para elegir un \npreparador en IRS.gov con la palabra clave: “Choose Preparer”.\n•\t Llame al 1-800-829-4059 si usted tiene acceso al sistema TTY/TDD (sistema para \npersonas que son sordas, tienen dificultades auditivas o que tienen impedimentos del \nhabla).\nWhat is the EITC?\nThe EITC is a credit for people who work for someone else, or are self-employed, or \nreceived certain disability payments. To qualify, the amount of income you earned \nmust be less than $53,930. This year, the credit ranges from $2 to $6,318. The \namount depends on:\n•\t \t\nwhether you are single or married\n•\t \t\nif you have no children or the number of children you have\n•\t \t\nthe amount you earned.\nYou have to file a federal tax return to get the EITC even if you owe no tax and are not \nrequired to file. The EITC is a boost to help pay your bills, fix up your place or save for \na rainy day.\nAm I eligible for the EITC in 2017?\nYou may be if you meet the rules to claim the credit.\n•\t \t\nYou must have earned income from employment or self-employment.\n•\t \t\nYour earned and total income must be less than:»\n» \t\n$15,010 ($20,600 if married filing a joint return) with no qualifying children,»\n» \t\n$39,617 ($45,207 if married filing a joint return) with one qualifying child,»\n» $45,007 ($50,597 if married filing a joint return) with two qualifying children,»\n» \t\n$48,340 ($53,930 if married filing a joint return) with three or more qualifying\nchildren.\n•\t \t\nYour investment income (such as interest) must be $3,450 or less.\n•\t \t\nYour filing status cannot be married filing separately.\n•\t \t\nYou must be a U.S. citizen or resident alien all year, or a nonresident alien married\nto a U.S. citizen or resident alien and filing a joint return.\n•\t \t\nYou and your spouse, if you file a joint return, must each have a Social Security\nnumber, that is valid for employment issued on or before the due date of the return\n(including extensions).\n•\t \t\nYou and your spouse, if you file a joint return, may not be a qualifying child of\nanother person.\n•\t \t\nYou, and your spouse, if you file a joint return, must have a qualifying child or you\nmust:»\n» \t\nbe at least age 25 but under 65 at the end of the year,»\n» \t\nlive in the United States* for more than half the year, and»\n» \t\nnot qualify as a dependent of another person.\n*\n* \t\nU.S. military personnel on extended active duty outside the United States are \nconsidered to live in the United States while on extended active duty.\nWho is a qualifying child?\nA child who meets the relationship, age, residency and joint return tests is a qualifying \nchild. Your credit amount may be larger if you have a child who meets all the \nfollowing:\n•\t Is your son, daughter, stepchild, eligible foster child, brother, sister, half brother, half\nsister, stepbrother, stepsister, or a descendant of any of them.\n•\t \t\nAt the end of the year was:»\n» \t\nyounger than you (or your spouse if filing a joint return) and under age 19, or»\n» younger than you (or your spouse if filing a joint return), under age 24 and a\nfull-time student, or»\n» any age if permanently and totally disabled at any time during the year.\n•\t Must not have filed a joint return, unless the return was filed to receive a refund\nonly and neither your child or your child’s spouse is required to file a tax return.\n•\t Lived with you in the United States for more than half the year.\n•\t Must have a Social Security number that is valid for employment issued before the\ndue date of the return including extensions.\nAn adopted child, including a child placed with you for adoption, is treated as your \nown child.\nAn eligible foster child is a child placed with you by an authorized placement agency \nor a court.\n",
"What if I have the same qualifying child as someone \nelse?\nIf two or more persons have the same qualifying child for EITC, dependency \nexemption, child tax credit, head of household filing status, or credit for child and \ndependent care expenses, only one person can claim the child as a qualifying child for \nall these benefits. Special rules apply for parents who are divorced, separated or who \nare living apart. See Publication 596 for more information. A person who is not the \nparent of the child must have a higher AGI, Adjusted Gross Income, than the parent.\nOtherwise, you decide who will claim the benefits, including EITC, using that \nqualifying child. If you cannot agree, and more than one person uses the same child, \nthe tiebreaker rules apply.\nWhat are the tiebreaker rules?\nSometimes a child meets the rules to be a qualifying child of more than one person. \nIf so, generally, only one person may claim the child as a qualifying child for all of the \nfollowing tax benefits if the person is otherwise eligible for the benefits:\n•\tEITC,\n•\tDependency exemption for the child,\n•\tChild tax credit,\n•\tHead of household filing status,\n•\tCredit for child and dependent care expenses, and\n•\tExclusion for dependent care benefits.\nSometimes, a noncustodial parent may claim a child as a qualifying child for the \ndependency exemption and the child tax credit, and another person may claim the \nchild as a qualifying child for the other listed child-related tax benefits for which the \nperson is otherwise eligible. See the tiebreaker rules below for which person may \nclaim the child as a qualifying child when a child meets the definition of a qualifying \nchild for more than one person. Also, note that a person who may not claim a child as \na qualifying child under the tiebreaker rules may qualify to claim the EITC without a \nqualifying child. See Publication 596 for more information.\nUnder the tiebreaker rules state the child is treated as a qualifying child of:\n•\tThe parents, if they file a joint return together and claim the child as a qualifying \nchild;\n•\tThe parent, if only one of the persons is the child’s parent and the parent claims the \nchild as a qualifying child;\n•\tThe parent with whom the child lived longer during the tax year, if the child’s \nparents do not file a joint return together and both parents claim the child;\n•\tThe parent with the higher AGI, if the child lived with each parent for the same \namount of time during the tax year and if the child’s parents do not file a joint \nreturn together and both parents claim the child as a qualifying child;\n•\tThe person with the highest AGI, if no parent may claim the child as a qualifying \nchild; or\n•\tThe person with the highest AGI, if a parent may claim the child as a qualifying \nchild but no parent claims the child as a qualifying child, but only if that person has \nAGI higher than any parent who may claim the child as a qualifying child,\nWhat is a valid Social Security number?\nYou (and your spouse if filing a joint return) must have a SSN that is valid for \nemployment to claim EITC. Any qualifying child listed on Schedule EIC must also have \na SSN that is valid for employment. All SSNs used to claim the EITC must be issued \non or before the due date of the return (including extensions). You may not later claim \nany of these credits on an amended return or a late original return with an SSN issued \nafter this time. SSNs are issued only by the Social Security Administration. To get one, \nyou must prove your U.S. citizenship or immigration status, age and identity.\n•\t\t\nIf you are an alien who is not a permanent resident and have a Social Security card \nthat says VALID FOR WORK ONLY WITH DHS AUTHORIZATION, you have a valid SSN \nfor the EITC.\n•\tIf you obtained your SSN only to receive a federally funded benefit, such as \nMedicaid, it is not valid for claiming the EITC. The Social Security card usually says \nNOT VALID FOR EMPLOYMENT. \n•\tIf you (or your spouse if filing a joint return) have an ITIN, Individual Taxpayer \nIdentification Number, it is not valid for claiming the EITC.\n•\tIf a child has an ITIN or an ATIN, Adoption Taxpayer Identification Number, it is not \nvalid for claiming that child for the EITC.\nWhat is earned income?\nIt is income you get from working for yourself or for an employer. Here are examples \nof earned income:\n•\tWages, salaries, tips, and other taxable employee pay \n•\tUnion strike benefits\n•\tLong-term disability benefits received prior to minimum retirement age\n•\tNet earnings from self-employment may include income from:\n»\n» Owning or running a business or farm\n»\n» Working as a minister or member of a religious order\n»\n» Working as a statutory employee\n•\tEarned income does not include:\n»\n» Pay received for work while an inmate in a penal institution\n»\n» Nontaxable employee benefits such as education assistance\n»\n» Pay received for work while an inmate in a penal institution\n»\n» Alimony or child support\n»\n» Temporary Assistance for Needy Families (TANF)\n»\n» Interest and dividends\n»\n» Retirement income\n»\n» Social security\n»\n» Unemployment benefits,\nSpecial earned income rules apply for members of the U.S. Armed Forces in combat \nzones, members of the clergy, and those with disability retirement income.\nHow do I figure my EITC?\nIf you qualify to claim it, you can figure the credit yourself or have the IRS do it for \nyou. You can use the EITC Assistant at www.irs.gov/eitc to help you or Publication \n596, Earned Income Credit, for requirements, worksheets and examples.\nKeep in mind:\n•\t\t\nIf you are claiming a qualifying child, you must complete and attach Schedule EIC \nto your return.\n•\t\t\nIf your EITC was denied or reduced by the IRS because of an audit, you may need to \nattach Form 8862, Information to Claim Earned Income Credit After Disallowance, \nto your return.\nWhen should I file my EITC return?\nFile your tax return as soon as you have all the information you need about how much \nyou earned. The IRS will process your tax return but may hold any refund owed to you \nto allow time for verifying your return is correct. See “How can I get help with EITC?” \nand “What is a valid Social Security Number?” for more information.\nWhat happens if your EITC claim has errors?\nBe careful claiming the EITC. If the IRS audits your return and your EITC claim has \nerrors, you must pay back the amount of the EITC you received in error plus interest. \nYou may also have to file Form 8862, Information To Claim Earned Income Credit \nAfter Disallowance, before claiming the EITC again. The IRS may also charge you an \naccuracy penalty or a fraud penalty. Also, you may be banned from claiming the EITC \nfor an improper claim a 2-year ban due to reckless or intentional disregard of rules \nand regulations a 10-year ban due to fraud.\n¿Qué es el Crédito Tributario por Ingreso del Trabajo \n(EITC, por sus siglas en inglés)?\nEs un crédito destinado a las personas que trabajan para alguien, trabajan por cuenta \npropia, o recibieron ciertos pagos por incapacidad. Para reunir los requisitos del \ncrédito, la cantidad del ingreso que ganó tiene que ser menor de $53,930. Este año, \nel crédito varía desde $2 hasta $6,318. La cantidad depende de:\n•\tsi es soltero o casado\n•\tsi no tiene hijos o del número de hijos que tiene\n•\tla cantidad que ganó\nPara recibir el EITC, tiene que presentar la declaración de impuestos federales, aun \nsi no adeuda impuestos y no se le requiere presentar la declaración. El EITC es un \nestímulo para ayudarle a pagar sus cuentas, arreglar su vivienda o ahorrar para \ntiempos difíciles.\n¿Acaso reúno los requisitos para el EITC en 2017?\nUsted podría reclamar el crédito si cumple con los requisitos.\n•\tUsted tiene que haber recibido ingreso del trabajo como empleado o del trabajo por \ncuenta propia.\n•\tSu ingreso del trabajo y su ingreso total tienen que ser menores de:\n»\n» $15,010 si no tiene hijos calificados ($20,600 si es casado que presenta una \ndeclaración conjunta),\n»\n» $39,617 si tiene un hijo calificado ($45,207 si es casado que presenta una \ndeclaración conjunta),\n»\n» $45,007 si tiene dos hijos calificados ($50,597 si es casado que presenta una \ndeclaración conjunta),\n»\n» $48,340 si tiene tres o más hijos calificados ($53,930 si es casado que presenta \nuna declaración conjunta).\n•\tSu ingreso de inversiones (por ejemplo, intereses) tiene que ser de $3,450 o \nmenos.\n•\tSu estado civil para efectos de la declaración no puede ser casado que presenta la \ndeclaración por separado.\n•\tUsted tiene que ser ciudadano estadounidense o extranjero residente de los \nEstados Unidos todo el año o extranjero no residente que está casado con un \nciudadano estadounidense o extranjero residente de los Estados Unidos y que \npresenta una declaración conjunta.\n•\tUsted y su cónyuge, si presenta una declaración conjunta tiene que tener cada uno \nun número de Seguro Social (SSN, por sus siglas en inglés), que es válido para el \nempleo emitido en o antes de la fecha de vencimiento de la declaración (incluyendo \nlas prórrogas).\n•\tNi usted ni su cónyuge, si presenta una declaración conjunta puede ser el hijo \ncalificado de otra persona.\n•\tUsted y su cónyuge, si presenta una declaración conjunta tiene que tener un hijo \ncalificado o si no, usted:\n»\n» tiene que tener al menos 25 años de edad, pero menos de 65 años de edad al \nfinal del año,\n»\n» tiene que residir en los Estados Unidos* durante más de la mitad del año y\n»\n» no puede reunir los requisitos como dependiente de otra persona.\n*\n* Se considera que el personal militar de los Estados Unidos que presta servicio \nactivo prolongado fuera de los Estados Unidos vive en los Estados Unidos mientras \npresta el servicio activo.\nHow can I get help?\n•\t Go to www.irs.gov/eitc for free information and to check out the interactive EITC \nAssistant to see if you qualify and estimate the amount of your EITC.\n•\t \t\nVisit a VITA, Volunteer Income Tax Assistance, site for free tax help and preparation.\nCall 1-800-906-9887 to find a site.\n•\t Use Free File at www.irs.gov for free online filing through commercially available \ntax preparation software.\n•\t \t\nFind a qualified tax preparer; find tips for choosing on IRS.gov keyword: Choose \nPreparer.\n•\t \t\nCall 1-800-829-4059 if you have access to TTY/TDD equipment for the hearing \nimpaired.\n¿A quién se le considera hijo calificado?\nSe le considera hijo calificado a un hijo que cumpla con los requisitos de parentesco, \nedad, residencia y de la declaración conjunta. La cantidad del crédito podría ser \nmayor si tiene un hijo que cumple con todo lo siguiente:\n•\tEs su hijo, hija, hijastro, hijo de crianza elegible, hermano, hermana, medio \nhermano, media hermana, hermanastro, hermanastra o un descendiente de \ncualquiera de ellos.\n•\tAl final del año:\n»\n» era menor que usted (o su cónyuge, si presenta una declaración conjunta) y \nmenor de 19 años de edad, o\n»\n» era menor que usted (o su cónyuge, si presenta una declaración conjunta), \nmenor de 24 años de edad y estudiante a tiempo completo o\n»\n» estuvo total y permanentemente incapacitado en cualquier momento durante el \naño, sin importar la edad.\n•\tNo puede haber presentado una declaración conjunta, a menos que la declaración \nhaya sido presentada únicamente para recibir un reembolso y a ninguno de los \ncónyuges se le requiere presentar la declaración de impuestos.\n•\tVivió con usted en los Estados Unidos durante más de la mitad del año.\n•\tTiene que tener un número de Seguro Social que es válido para el empleo, emitido \nen o antes de la fecha de vencimiento de la declaración incluyendo las prórrogas.\nA un hijo adoptivo, incluyendo un hijo que ha sido puesto a cargo suyo por adopción, \nse le considera su hijo biológico.\nUn hijo de crianza es todo hijo puesto bajo su custodia por una agencia autorizada \npara colocar menores o por el tribunal.\n¿Qué sucede si otra persona y yo tenemos el mismo \nhijo calificado?\nSi dos o más personas tienen el mismo hijo calificado para propósitos del EITC, la \nexención por dependientes, el crédito tributario por hijos, el estado civil para efectos \nde la declaración de cabeza de familia o el crédito por gastos del cuidado de menores \ny dependientes, sólo una persona puede reclamar a dicho hijo como hijo calificado \npara todos estos beneficios. Hay reglas especiales que aplican a los padres que \nestán divorciados, separados, o viven aparte. Vea la Publicación 596(SP) para más \ninformación. Una persona que no es el padre o madre del hijo o, tiene que tener el \ningreso bruto ajustado (AGI, por sus siglas en inglés) mayor que el del padre o de la \nmadre.\nDe lo contrario, le toca a usted determinar quien reclamará los beneficios, incluyendo \nel EITC, a base de ese hijo calificado. Si no pueden llegar a un acuerdo y más de \nuna persona reclama al mismo hijo calificado, entonces corresponde la regla del \ndesempate.\n¿Qué es la regla del desempate?\nA veces un hijo cumple los requisitos de ser el hijo calificado de más de una persona. \nCuando esto ocurre, solo una persona puede reclamar al hijo como su hijo calificado \npara los propósitos de todos los siguientes beneficios tributarios, siempre que de otra \nmanera dicha persona tiene el derecho de reclamarlos. Son:\n•\tEl EITC\n•\tLa exención por dependientes a base de ese hijo\n•\tEl Crédito Tributario por Hijos\n•\tEl estado civil de Cabeza de Familia para efectos de la declaración de impuestos\n•\tEl Crédito por gastos de hijos y dependientes, y\n•\tLa exclusión por beneficios pagados para el cuidado de dependientes.\nA veces un padre que no tiene la custodia del hijo puede reclamar al hijo como su hijo \ncalificado para los propósitos de la exención por dependientes y el crédito tributario \npor hijos; mientras otra persona puede reclamarle al hijo como su hijo calificado para \nlos propósitos de los demás beneficios tributarios relacionados con los hijos indicados \nanteriormente a que dicha persona tiene derecho. Consulte las reglas de desempate \na continuación para saber cuál persona puede reclamar al hijo como su hijo calificado \ncuando el hijo cumple la definición del hijo calificado de más de una persona. Note \ntambién que si una persona que no puede reclamar a un hijo como su hijo calificado, \n"
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f13711.pdf
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1217 Form 13711 (PDF)
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https://www.irs.gov/pub/irs-pdf/f13711.pdf
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"Catalog Number 40992F\nwww.irs.gov\nForm 13711 (Rev. 12-2017)\nForm 13711 \n(December 2017)\nDepartment of the Treasury - Internal Revenue Service\nRequest for Appeal of Offer in Compromise\nProvide the information required in the spaces below. You must sign and date this form.\nTaxpayer name\nTaxpayer Identification Number\nTaxpayer name\nTaxpayer Identification Number\nMailing address\nCity\nState\nZIP Code\nTaxpayer's current daytime telephone number\nTax form number\nTax period(s) ended\nName of authorized representative\nMailing address\nCity\nState\nZIP Code\nTelephone number of authorized representative\nBest time to call (during normal business hours)\nIf you disagree with a specific item shown on the Income and Expense Table and Assets and Equity table you received with your \nrejection letter, identify the specific item(s). In the space next to the disagreed item, provide a brief statement indicating why you \ndon't agree with our determination (if the disagreed item is the value of future income, indicate that under \"Disagreed Item,\" and \nprovide an explanation under \"Reason for Disagreement\"). There is room for more entries on the back of this form, and you may \nuse additional pages, if necessary. Attach supporting documents for each disagreed item you identify and indicate on them which \nissue they apply to. If you disagree with a reason for the rejection stated in our letter but not discussed on the Table, identify what \nstatement you disagree with, the reason you disagree and attach any supporting documentation. Additional pages may be \nattached. If you do not agree with the Service's analysis of economic hardship or Effective Tax Administration, please provide an \nexplanation with documentation. If possible, attach a copy of the rejection letter to this form.\nDisagreed item\nReason for disagreement (attach supporting documentation)\nCertification of Taxpayer: Under penalties of perjury, I declare that to the best of my knowledge, the information contained herein is \ntrue, correct, and complete.\nSignature of Taxpayer\nDate signed\nSignature of Taxpayer\nDate signed\nCertification for authorized representative: Check the box that applies depending on whether you have personal knowledge. \nI declare that I have submitted the protest and accompanying documents and to the best of my \nknowledge, the facts stated in the protest and accompanying documents are true, correct, and \ncomplete.\nI declare that I have submitted the protest and accompanying documents, but have no \npersonal knowledge concerning the facts stated in the protest and the accompanying \ndocuments.\nSignature of authorized representative (Attach a copy of your completed Form 2848, \nPower of Attorney and Declaration of Representative.) \nSignature of authorized representative\nDate signed\nScan this QR Code \nwith your smartphone \nor other device with a \nQR reader, or go to the \nwebsite url shown, to \nview more information \nabout completing this \nform and other Appeals \nprocesses online.\nService employee - Staple the taxpayer's envelope here\nwww.irs.gov/compliance/appeals\n",
"Catalog Number 40992F\nwww.irs.gov\nForm 13711 (Rev. 12-2017)\nDisagreed item\nReason for disagreement (attach supporting documentation)\nDisagreed item\nReason for disagreement (attach supporting documentation)\nDisagreed item\nReason for disagreement (attach supporting documentation)\nDisagreed item\nReason for disagreement (attach supporting documentation)\nDisagreed item\nReason for disagreement (attach supporting documentation)\nDisagreed item\nReason for disagreement (attach supporting documentation)\nDisagreed item\nReason for disagreement (attach supporting documentation)\nDisagreed item\nReason for disagreement (attach supporting documentation)\n"
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p5247.pdf
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0420 Publ 5247 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5247.pdf
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[
"•1•\nVolunteer Income Tax Assistance (VITA)\nTerms and Conditions\nAdministrative and National Policy Requirements \nThe recipient agrees to operate a VITA program as proposed in conformity with the \nrequirements of the following:\n1.\t\nVITA Grant Program Terms and Conditions; \n2.\t\nAdministrative and National Policy Requirements; \n3.\t\n \nPublication 4671, VITA Grant Program Overview and Application Instructions; \n4.\t\nStandard Form 424, Application for Federal Assistance; \n5.\t\nList of Assurances and Certifications;\n6.\t\n26 USC 7526A, Return preparation programs for applicable taxpayers; \n7.\t\n2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for \nFederal Awards; and other Federal regulations, as applicable; \n8.\t\n\u0007\nAll additional applicable statutory requirements, including the whistleblower protections at 41 U.S.C. \n4712, and rules governing allowable costs at 41 U.S.C. 4304 and 4310, and all additional applicable \nrequirements in OMB Circulars, Department of the Treasury Circulars and Federal Management \nCirculars; \n9.\t\n\u0007\nThe common rule on non-procurement debarment and suspension, adopted by the Department of the \nTreasury (31 CFR Part 19); \n10.\t \u0007\nThe common rule on government-wide requirements for Drug-Free Workplace (Grants), adopted by the \nDepartment of the Treasury (31 CFR Part 20); \n11.\t \u0007\nAll sub-award and executive compensation reporting, system for award management and universal \nidentifier requirements for grant award recipients and organizations receiving sub-awards are set forth \nas items I and II in the Terms and Conditions Addendum to this Grant Agreement;\n12.\t The Trafficking Victims Protection Act of 2000, as amended at 22 U.S.C. 7104, which prohibits grant \naward recipients and sub-recipients from engaging in severe forms of trafficking in persons during \nthe period of time that the award is in effect, procuring a commercial sex act during the period of time \nthat the award is in effect, using forced labor in the performance of the award or sub-awards under the \naward, or directly supporting or advancing trafficking in persons, as set forth as item III in the Terms and \nConditions Addendum to this Grant Agreement; and\n13.\t \u0007\nAll recipient integrity and performance reporting in the Federal Awardee Performance and Integrity \nInformation System (FAPIIS) required of recipients that have federal contract, grant, and cooperative \nagreement awards with a cumulative total value greater than $10 million, as set forth as item IV in the \nTerms and Conditions Addendum to this Grant Agreement.\nPublication 5247 (Rev. 4-2020) Catalog Number 68628M Department of the Treasury Internal Revenue Service www.irs.gov\n",
"•2•\nVITA Grant Program Terms and Conditions\nThese special terms and conditions neither restate all the provisions of the applicable statutes and \nregulations, nor represent an exhaustive listing of all requirements applicable to this award. Rather, \nthey are emphasized by inclusion here because they represent areas where issues were identified in \nthe past. \n1.\t\n\u0007\nThe Recipient’s signature on the Form 13981, Grant Agreement, signifies the agreement to all terms and \nconditions. \n2.\t\nThe Recipient is obligated to provide management and technical direction for their program and ensure \nthat all sub-recipients adhere to the provisions established by this agreement. \n3.\t\n\u0007\nThe Recipient and all sub-recipients must adopt and practice a non-discriminatory policy and practice a \npolicy that meets all federal grant requirements. \n4.\t\n\u0007\nRevisions to the program plan and budget must be electronically submitted within 20 calendar days \nfrom notification of award to the IRS Grant Program Office. Subsequent changes to the budget between \nobject class categories may be made without pre-approval when the change is 25% or less of the \ntotal award. Approval of changes greater than 25% must be requested in advance electronically and \napproved before the change may be made. The maximum award amount does not change. \n5.\t\n\u0007\nThe Recipient must notify IRS within 10 business days when changes in key personnel involved in the \nprogram occur. IRS will research the Excluded Parties List System to ensure they are not debarred, \nsuspended, or otherwise excluded from or ineligible for a federal award. You may check this yourself \nbefore hiring or designating a change by searching the exclusion records from the Excluded Parties List \nSystem at www.sam.gov.\n6.\t\n\u0007\nThe Recipient must utilize the Payment Management System (PMS), Division of Payment Management, \nHealth and Human Services, for withdrawal and reporting of fund expenditures. Advance funds may \nonly be withdrawn for expenditures that will be incurred within three (3) business days of the receipt of \nthe funds. Funds may be withdrawn at any time during the period of performance and up to 90 days \nthereafter for allowable, allocable, and necessary expenditures already incurred. Notification of changes \nin contact information for the PMS is the responsibility of the Recipient. \n7.\t\n\u0007\nThe Recipient is responsible for ensuring timely responses to requests for information and accurate \nreporting as explained in the Grant Reporting Requirements section of this agreement. The submission \nof all requested information, as well as timely and accurate reports, is required for future consideration \nfor a grant. Extensions for providing the requested information and filing the reports will only be granted \nin unusual circumstances and only for information or reports due to the Grant Program Office. Recipients \nmay request an extension but it must be submitted in writing at least five business days prior to the \ndue date and the grantee must receive written response confirming the extension before the due date. \nThe Grant Program Office cannot grant extensions for Payment Management System or sub-award \nreporting. \n8.\t\n\u0007\nFinancial records must identify the source and application of funds used for this program. Recipients \nmust maintain documentation of expenditures, from both federal and matching funds, along with all in-\nkind contributions from third party or sub-recipient contributors for a minimum period of three years from \nthe end of the program period of this agreement. \na. \u0007\nFor recipients that utilize volunteer services as a match, information maintained must include the \nvolunteer’s name and contact information (address, phone and/or email) and daily time sheets to \ndemonstrate work completed. If the volunteer provides services for other than the VITA program, \nthe time must be allocated to identify the time contributed to the VITA program. Recipients using the \nsimplified method for keeping record of volunteer return preparation services must maintain the number \n",
"•3•\nof federal returns prepared and the determination of the rates paid to paid return preparers in the local \nlabor market instead of maintaining timesheets for volunteer screening, preparation, and quality review. \nb. \u0007\nRecipient must also allocate and report time for non-volunteers who perform duties for the VITA program. \nTime sheets for non-volunteers must clearly delineate the amount of time an individual spends on the \nVITA program and on other activities. For salaried employees not required to complete timesheets, \ndocumentation is required to account for the time spent on the VITA program. \nc. \u0007\nFor recipients that utilize space as a match, information must be maintained on the actual dates and \ntimes the space is used and the calculated value of the space. A complete explanation as to how the \nvaluation was determined is required. The use of per day and/or per hour costs should not exceed the \nfair market rental value of the space. \n9.\t\n\u0007\nFederal funds may not be used to pay individuals for the preparation of returns and/or screening \ntaxpayers. Individuals performing these duties in addition to site coordination, clerical support, etc. must \ndocument their time accordingly to ensure they are not paid for these activities. Where the preparation \nof a return and/or screening is ancillary to their paid activities, documentation is not required. \n10.\t \u0007\nThe Recipient and all sub-recipients must utilize Form 13614-C, Intake/Interview & Quality Review Sheet \nat sites or events where federal returns are prepared. \n11.\t \u0007\nThe Recipient and all sub-recipients must adhere to all Quality Site Requirements as explained in \nPublication 1084, IRS Volunteer Site Coordinators Handbook. \n12.\t \u0007\nThe Recipient agrees to remain tax compliant (file all required federal returns and information reporting \ndocuments and pay all federal taxes) during the period of this grant. This does not restrict the \nRecipient’s use of established processes for contesting assessments. \n13.\t \u0007\nThe Recipient must notify the Grant Program Office of any cash sub-awards of $1,000 or more. \nNotification must be within 30 days of the sub-award and include the entity name, a valid Unique Entity \nIdentifier (UEI) provided at www.sam.gov or a valid DUNS number from Dun & Bradstreet,and amount \nof award. Recipients are not required to report non-cash sub-awards to the Grant Program Office, such \nas when the grantee purchases supplies for the entity. Sub-awards involving both cash and non-cash \nonly need to be reported if the cash award is $1,000 or greater. \n14.\t \u0007\nThe Recipient must follow IRS conflict of interest policies for federal awards and must immediately \ndisclose in writing any potential conflict of interest to the Grant Program Office. The Recipient must \nrequire each sub-recipient to follow IRS conflict of interest policies for federal awards and must require \neach sub-recipient to immediately disclose in writing any potential conflict of interest to the Recipient. \nIRS conflict of interest policies are as follows: \na. \u0007\nThe Recipient and all sub-recipients must maintain written standards of conduct covering conflicts \nof interest and governing the performance of its employees, officers, and agents engaged in the \nselection, award, and administration of sub-awards and contracts as required in 2 CFR 200.318. No \nemployee, officer, or agent of the Recipient or any sub-recipient may participate in the selection, \naward, or administration of a sub-award or contract supported by a federal award if he or she has a \nreal or apparent conflict of interest. The standards of conduct must provide for disciplinary actions \nto be applied for violations of such standards by employees, officers, and agents.\nb. \u0007\nIf the Recipient or sub-recipient has a parent, affiliate, or subsidiary organization that is not a \nstate, local government, or Indian tribe, the Recipient or sub-recipient must also maintain written \nstandards of conduct covering organizational conflicts of interest. Organizational conflicts of interest \nmeans that because of relationships with a parent company, affiliate, or subsidiary organization, \nthe Recipient or sub-recipient is unable or appears to be unable to be impartial in conducting a \nprocurement action involving a related organization. \nVITA Grant Program Terms and Conditions (continued)\n",
"•4•\n15.\t \u0007\nAll contracts made by the Recipient under the federal award must contain all applicable provisions \nlisted in Appendix II to 2 CFR Part 200. \n16.\t The Recipient must timely disclose in writing to the Grant Program Office any violation of federal criminal \nlaw involving fraud, bribery, or gratuity violations that may potentially affect the award. Failure to make \nrequired disclosures can result in a number of actions, including withholding of payments, disallowance, \nand suspension/debarment from future awards. The Recipient must require each sub-recipient to \ncertify that the sub-recipient has not violated any federal criminal law involving fraud, bribery, or gratuity \nviolations that may potentially affect the award or disclose in writing to the Recipient any violation \nof federal criminal law involving fraud, bribery, or gratuity that may potentially affect the award. The \nRecipient must also include in the award documents for all sub-awards a requirement that the sub-\nrecipient timely disclose in writing to the Recipient any violation of federal criminal law involving fraud, \nbribery, or gratuity violations that may potentially affect the award. \n17.\t \u0007\nThe Recipient and all sub-recipients are prohibited from providing funds made available by the Internal \nRevenue Service to the Association of Community Organizations for Reform Now (ACORN) or any of \nits affiliates, subsidiaries, allied organizations, or successors as sub-grantees, subcontractors, or other \nsub-recipients.\n18.\t \u0007\nIRS may terminate this agreement for reasons of default or failure of the Recipient to perform its \nobligations under this agreement, as well as for malfeasance, illegal conduct, and/or management \npractices by the Recipient that jeopardize the ethical operations and implementation of this agreement. \nIn any of the above cases, IRS will notify the Recipient in writing of its intent to terminate the agreement \nand the causes for such a decision. IRS will provide seven days for the Recipient to respond in writing.\n19.\t The Recipient and all sub-recipients must agree to comply with theThe Buy American Act, 41 U.S.C. \n8301-8303, includes a requirement that all un-manufactured articles, materials, and supplies purchased \nusing grant funds be mined or produced in the United States and that all manufactured articles, \nmaterials, and supplies purchased using grant funds be manufactured in the United States substantially \nall from articles, materials, or supplies mined, produced, or manufactured in the United States. A \nconviction for violating the Buy American Act causes debarment from federal grants and contracts. \nThe requirement to Buy American does not apply to information technology that is a commercial item, \nproducts for which the expected value of the procurement is $3,500 or less, products for use outside \nthe United States, foreign products when domestic products are unavailable or are of unacceptable \nquality, or foreign products excepted by certain trade agreements. The IRS may waive the requirement \nto Buy American if its application would be inconsistent with the public interest or the cost would be \nunreasonable.\n20.\t Taxpayers utilizing volunteer program services provide Personally Identifiable Information (PII) to \nthe volunteers, such as names, addresses, Social Security Numbers, birth dates, and bank account \ninformation. Therefore, partners and volunteers must keep the information confidential and protect \nit from unauthorized individuals and misuse. Grant recipients and any sub-recipient organizations \nmust adhere to the requirements for protecting PII data as explained in Publication 4299, Privacy, \nConfidentiality, and Civil Rights - A Public Trust.\n21.\t The recipient must have a valid Unique Entity Identifier (UEI) or Dun & Bradstreet Data Universal \nNumbering System (DUNS) number and maintain current registration through the System for Award \nManagement (SAM) at www.sam.gov throughout the entire grant award cycle.\nVITA Grant Program Terms and Conditions (continued)\n",
"•5•\nVITA Grant Reporting Requirements Section\nThe Recipient is responsible for ensuring requests for information and/or documents are acted upon \npromptly and responded to by the requested date and to ensure all reports are timely and accurately \nfiled throughout the period of performance and until close out of the grant. The following information \nrequests, reports and reporting dates apply to the VITA Grant. \nItem\nDescription\nMethod\nFrequency\nDue\n1\nGrant acceptance – Forms 13981, a detailed \nbudget using the VITA Grant Workbook and \nmatching funds documentation.\nEmail to IRS grant officer\nUpon \nnotification\n20 calendar days from the \naward notice date\n2\nKey personnel changes – Notify your assigned grant \nofficer when key personnel change. Submit an \nupdated Form 14335 with the notice to your grant \nofficer.\nEmail to IRS grant officer\nVariable\nWithin 10 business days of \nchange\n3\nCash sub-awards of $1,000 or more – See page 3, \nitem 13, of this publication to determine applicability \nto your organization. \nEmail to IRS grant officer\nVariable\nWithin 30 business days of \nsub-award\n4\nSite Listing – Provide a list of planned sites by De\ncember 1 each year. Provide a list of sites operated \nduring the filing season when submitting the final \nreport.\nEmail to IRS grant officer\nBefore filing \nseason and with \nfinal report\nDecember 1, each year\nDecember 30, final report\n5\nFederal Financial Report (FFR) Cash Transaction \nReport, Standard Form 425 – Provide quarterly \nfinancial information using Payment Management \nSystem (PMS). Reporting continues until all grant \nfunds are withdrawn and reported. \nComplete electronically in the \nPMS\nQuarterly once \nfunds are \ndeposited in \nPMS account\nJanuary 30\nApril 30\nJuly 30\nOctober 30\n6\nMatching funds documentation – Provide matching \nfunds documentation within 20 days of award notice \ndate.\nEmail to IRS grant officer\nAnnually\nWithin 20 calendar days of \nthe award notice date\n7\nSub-award reporting – Provide information on \nsub-awards $25,000 or more. See the Terms \nand Conditions Addendum, pages 6-8, of this \npublication for more information. \nComplete electronically at \nwww.fsrs.gov and \nwww.SAM.gov\nUpon sub-award \nof funds meeting \nconditions\nBy the end of the month \nfollowing the month during \nwhich the sub-award is \nmade\n8\nFFR Financial Status Report - Complete and submit \nreport covering the period of performance. Select \nFinal for Report Type.\nComplete electronically in the \nPMS\nFinal \nDecember 30\n9\nUnused funds notification – Provide IRS with \nconfirmation that all funds awarded will be used. If \nnot, provide amount that can be released.\nEmail to IRS grant officer\nEnd of filing \nseason\nJuly 30\n10\nFinal report – The final report covers the period of \nperformance and includes a narrative, expenses \nwith explanation, site listing, PPR-A and submission \nof the FFR Financial Status Report (PMS). Detailed \ninstructions are provided in Publication 4883, Grant \nPrograms Resource Guide.\nEmail to IRS grant officer\n90 days after \nend of period of \nperformance\nDecember 30\n11\nStandard Form PPR-A, Performance Measures \n– Detailed instructions are provided in Publication \n4883.\nEmail to IRS grant officer\n90 days after \nend of period of \nperformance\nDecember 30\n\nDue to size restrictions in our email system, the grant recipient is responsible for confirming the receipt \nof electronic messages sent with large attachments (over 10MB).\n",
"•6•\nTerms and Conditions Addendum\nI.\t\nReporting Sub-awards and Executive Compensation.\na. \nReporting of first-tier sub-awards. \n \n \n1. \n\u0007\nApplicability. Unless you are exempt as provided in paragraph d. of this award term, you \nmust report each action that obligates $25,000 or more in Federal funds that does not include \nRecovery funds (as defined in section 1512(a)(2) of the American Recovery and Reinvestment \nAct of 2009, Pub. L. 111-5) for a sub-award to an entity (see definitions in paragraph e. of this \naward term). \n \n \n2. \n\u0007\nWhere and when to report. \ni. \u0007\nYou must report each obligating action described in paragraph a.1. of this award term to \nhttp://www.fsrs.gov. \nii. \u0007\nFor sub-award information, report no later than the end of the month following the month in \nwhich the obligation was made. (For example, if the obligation was made on November 7, \n2010, the obligation must be reported by no later than December 31, 2010.) \n \n \n3. \n\u0007\nWhat to report. You must report the information about each obligating action that the \nsubmission instructions posted at http://www.fsrs.gov specify.\nb. \nReporting Total Compensation of Recipient Executives. \n \n \n1. \n\u0007\nApplicability and what to report. You must report total compensation for each of your five most \nhighly compensated executives for the preceding completed fiscal year, if-- \ni. The total Federal funding authorized to date under this award is $25,000 or more; \nii. In the preceding fiscal year, you received-- \n \n \n \n \n(A) \u0007\n80 percent or more of your annual gross revenues from Federal procurement \ncontracts (and subcontracts) and Federal financial assistance subject to the \nTransparency Act, as defined at 2 CFR 170.320 (and sub-awards); and \n(B) \u0007\n$25,000,000 or more in annual gross revenues from Federal procurement contracts \n(and subcontracts) and Federal financial assistance subject to the Transparency Act, \nas defined at 2 CFR 170.320 (and sub-awards); and \niii. \u0007\nThe public does not have access to information about the compensation of the executives \nthrough periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of \n1934 (15 U.S.C. 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986. (To \ndetermine if the public has access to the compensation information, see the U.S. Security \nand Exchange Commission total compensation filings at http://www.sec.gov/answers/ex\necomp.htm.) \n \n \n2. \n\u0007\nWhere and when to report. You must report executive total compensation described in \nparagraph b.1. of this award term: \ni. As part of your registration profile at http://www.sam.gov. \nii. \u0007\nBy the end of the month following the month in which this award is made, and annually \nthereafter.\n",
"•7•\nTerms and Conditions Addendum (continued)\nc. \nReporting of Total Compensation of Sub-recipient Executives. \n \n \n1. \n\u0007\nApplicability and what to report. Unless you are exempt as provided in paragraph d. of this \naward term, for each first-tier sub-recipient under this award, you shall report the names and \ntotal compensation of each of the sub-recipient’s five most highly compensated executives for \nthe sub-recipient’s preceding completed fiscal year, if-- \ni. \u0007\nIn the sub-recipient’s preceding fiscal year, the sub-recipient received-- \n \n \n \n \n(A) \u0007\n80 percent or more of its annual gross revenues from Federal procurement contracts \n(and subcontracts) and Federal financial assistance subject to the Transparency Act, \nas defined at 2 CFR 170.320 (and sub-awards); and \n \n \n \n \n(B) \u0007\n$25,000,000 or more in annual gross revenues from Federal procurement contracts \n(and subcontracts), and Federal financial assistance subject to the Transparency Act \n(and sub-awards); and \nii. \u0007\nThe public does not have access to information about the compensation of the executives \nthrough periodic reports filed under section 13(a) or 15(d) of the Securities Exchange Act of \n1934 (15 U.S.C. 78m(a), 78o(d)) or section 6104 of the Internal Revenue Code of 1986. (To \ndetermine if the public has access to the compensation information, see the U.S. Security \nand Exchange Commission total compensation filings at https://www.sec.gov/answers/ex\necomp.htm.)\n \n \n2. \n\u0007\nWhere and when to report. You must report sub-recipient executive total compensation \ndescribed in paragraph c.1.of this award term: \ni. To the recipient. \nii. \u0007\nBy the end of the month following the month during which you make the sub-award. For ex\nample, if a sub-award is obligated on any date during the month of October of a given year \n(i.e., between October 1 and 31), you must report any required compensation information of \nthe sub-recipient by November 30 of that year. \nd. \nExemptions \n \n\u0007\nIf, in the previous tax year, you had gross income, from all sources, under $300,000, you are exempt from \nthe requirements to report: \ni. Sub-awards, and \nii. \u0007\nThe total compensation of the five most highly compensated executives of any sub-\nrecipient. \ne. \nDefinitions. For purposes of this award term: \n \n \n1. \nEntity means all of the following, as defined in 2 CFR part 25: \ni. A Governmental organization, which is a State, local government, or Indian tribe; \nii. A foreign public entity; \niii. A domestic or foreign nonprofit organization; \niv. A domestic or foreign for-profit organization; \nv. \u0007\nA Federal agency, but only as a sub-recipient under an award or sub-award to a non-Federal \nentity. \n \n \n2. \nExecutive means officers, managing partners, or any other employees in management positions. \n\t\n\t\n",
"•8•\nTerms and Conditions Addendum (continued)\n \n \n3. \nSub-award: \ni. \u0007\nThis term means a legal instrument to provide support for the performance of any portion \nof the substantive project or program for which you received this award and that you as the \nrecipient award to an eligible sub-recipient. \nii. \u0007\nThe term does not include your procurement of property and services needed to carry out \nthe project or program (for further explanation, see Sec. __ .210 of the attachment to OMB \nCircular A-133, “Audits of States, Local Governments, and Non-Profit Organizations 1”). \niii. \u0007\nA sub-award may be provided through any legal agreement, including an agreement that \nyou or a sub-recipient considers a contract. \n \n \n4. \nSub-recipient means an entity that: \ni. Receives a sub-award from you (the recipient) under this award; and \nii. Is accountable to you for the use of the Federal funds provided by the sub-award. \n \n \n\u0007\n5. \n\u0007\nTotal compensation means the cash and noncash dollar value earned by the executive during \nthe recipient’s or sub-recipient’s preceding fiscal year and includes the following (for more \ninformation see 17 CFR 229.402(c)(2)): \ni. Salary and bonus. \nii. \u0007\nAwards of stock, stock options, and stock appreciation rights. Use the dollar amount rec\nognized for financial statement reporting purposes with respect to the fiscal year in accor\ndance with the Statement of Financial Accounting Standards No. 123 (Revised 2004) (FAS \n123R), Shared Based Payments. \niii. \u0007\nEarnings for services under non-equity incentive plans. This does not include group life, \nhealth, hospitalization or medical reimbursement plans that do not discriminate in favor of \nexecutives, and are available generally to all salaried employees. \niv. \u0007\nChange in pension value. This is the change in present value of defined benefit and actuarial \npension plans. \nv. Above-market earnings on deferred compensation which is not tax-qualified. \nvi. \u0007\nOther compensation, if the aggregate value of all such other compensation (e.g. severance, \ntermination payments, value of life insurance paid on behalf of the employee, perquisites or \nproperty) for the executive exceeds $10,000.\nII. System for Award Management and Universal Identifier Requirements \na. \n\u0007\nRequirement for System for Award Management \n \n\u0007\nUnless you are exempted from this requirement under 2 CFR 25.110, you as the recipient must maintain \nthe currency of your information in the SAM until you submit the final financial report required under \nthis award or receive the final payment, whichever is later. This requires that you review and update the \ninformation at least annually after the initial registration, and more frequently if required by changes in \nyour information or another award term.\nb. \n\u0007\nRequirement for Unique Entity Identifier \n \nIf you are authorized to make sub-awards under this award, you: \n \n \n1. \n\u0007\nMust notify potential sub-recipients that no entity (see definition in paragraph c of this award \nterm) may receive a sub-award from you unless the entity has provided its unique entity \nidentifier to you. \n \n \n2. \n\u0007\nMay not make a sub-award to an entity unless the entity has provided its unique entity identifier \nto you.\n",
"•9•\nTerms and Conditions Addendum (continued)\nc. \nDefinitions \n \nFor purposes of this award term: \n \n \n1. \n\u0007\nSystem for Award Management (SAM) means the Federal repository into which an entity \nmust provide information required for the conduct of business as a recipient. Additional \ninformation about registration procedures may be found at the SAM Internet site (currently at \nhttps://www.sam.gov). \n \n \n2. \n\u0007\nUnique entity identifier means the identifier required for SAM registration to uniquely identify \nbusiness entities.\n \n \n3. \n\u0007\nEntity, as it is used in this award term, means all of the following, as defined at 2 CFR part 25, \nsubpart C: \ni. A Governmental organization, which is a State, local government, or Indian Tribe; \nii. A foreign public entity; \niii. A domestic or foreign nonprofit organization; \niv. A domestic or foreign for-profit organization; and \nv. \u0007\nA Federal agency, but only as a sub-recipient under an award or sub-award to a non-Federal entity. \n \n \n4. \nSub-award: \ni. \u0007\nThis term means a legal instrument to provide support for the performance of any portion \nof the substantive project or program for which you received this award and that you as the \nrecipient award to an eligible sub-recipient. \nii. \u0007\nThe term does not include your procurement of property and services needed to carry out \nthe project or program (for further explanation, see 2 CFR 200.330). \niii. \u0007\nA sub-award may be provided through any legal agreement, including an agreement that you \nconsider a contract. \n \n \n5. \nSub-recipient means an entity that: \n \n \n \ni. Receives a sub-award from you under this award; and \n \n \n \nii. Is accountable to you for the use of the Federal funds provided by the sub-award.\nIII. Trafficking in Persons\na. \nProvisions applicable to a recipient that is a private entity. \n \n \n1. \n\u0007\nYou as the recipient, your employees, sub-recipients under this award, and sub-recipients’ \nemployees may not— \ni. \u0007\nEngage in severe forms of trafficking in persons during the period of time that the award is in ef\nfect; \nii. Procure a commercial sex act during the period of time that the award is in effect; or \niii. Use forced labor in the performance of the award or sub-awards under the award. \n \n \n2. \n\u0007\nWe as the Federal awarding agency may unilaterally terminate this award, without penalty, if \nyou or a sub-recipient that is a private entity — \ni. \u0007\nIs determined to have violated a prohibition in paragraph a.1 of this award term; or \nii. \u0007\nHas an employee who is determined by the agency official authorized to terminate the \naward to have violated a prohibition in paragraph a.1 of this award term through conduct that is \neither— \n \n \n \n \n(A) Associated with performance under this award; or \n",
"•10•\nTerms and Conditions Addendum (continued)\n \n \n \n \n(B) \u0007\nImputed to you or the sub-recipient using the standards and due process for \nimputing the conduct of an individual to an organization that are provided in 2 \nCFR part 180, “OMB Guidelines to Agencies on Government wide Debarment and \nSuspension (Nonprocurement),” as implemented by the Department of Treasury at \n31 CFR part 19.\nb. \n\u0007\nProvision applicable to a recipient other than a private entity. We as the Federal awarding agency may \nunilaterally terminate this award, without penalty, if a sub-recipient that is a private entity— \n \n \n1. \n\u0007\nIs determined to have violated an applicable prohibition in paragraph a.1 of this award term; or\n \n \n \n2. \n\u0007\nHas an employee who is determined by the agency official authorized to terminate the award \nto have violated an applicable prohibition in paragraph a.1 of this award term through conduct \nthat is either— \ni. Associated with performance under this award; or \nii. \u0007\nImputed to the sub-recipient using the standards and due process for imputing the conduct \nof an individual to an organization that are provided in 2 CFR part 180, “OMB Guidelines to \nAgencies on Governmentwide Debarment and Suspension (Nonprocurement),” as imple\nmented by the Department of Treasury at 31 CFR part 19.\nc. \nProvisions applicable to any recipient. \n \n \n1. \n\u0007\nYou must inform us immediately of any information you receive from any source alleging a \nviolation of a prohibition in paragraph a.1 of this award term. \n \n \n2. \nOur right to terminate unilaterally that is described in paragraph a.2 or b of this section: \n i.\u0007\n Implements section 106(g) of the Trafficking Victims Protection Act of 2000 (TVPA), as \namended (22 U.S.C. 7104(g)), and \nii. \u0007\nIs in addition to all other remedies for noncompliance that are available to us under this \naward. \n \n \n3. \n\u0007\nYou must include the requirements of paragraph a.1 of this award term in any sub-award you \nmake to a private entity.\nd. \nDefinitions. For purposes of this award term: \n \n \n1. \n“Employee” means either: \n \n \n \ni. \u0007\nAn individual employed by you or a sub-recipient who is engaged in the performance of the \nproject or program under this award; or \n \n \n \nii. \u0007\nAnother person engaged in the performance of the project or program under this award \nand not compensated by you including, but not limited to, a volunteer or individual whose \nservices are contributed by a third party as an in-kind contribution toward cost sharing or \nmatching requirements. \n \n \n2. \n\u0007\n“Forced labor” means labor obtained by any of the following methods: the recruitment, \nharboring, transportation, provision, or obtaining of a person for labor or services, through the \nuse of force, fraud, or coercion for the purpose of subjection to involuntary servitude, peonage, \ndebt bondage, or slavery. \n \n \n3. \n“Private entity”: \ni. \u0007\n Means any entity other than a State, local government, Indian tribe, or foreign public entity, \nas those terms are defined in 2 CFR 175.25. \n",
"•11•\nTerms and Conditions Addendum (continued)\nii. Includes:\n \n \n \n \n(A) \u0007\nA nonprofit organization, including any nonprofit institution of higher education, \nhospital, or tribal organization other than one included in the definition of Indian tribe \nat 2 CFR 175.25(b). \n \n \n \n \n(B) A for-profit organization. \n \n \n4. \n\u0007\n“Severe forms of trafficking in persons,” “commercial sex act,” and “coercion” have the \nmeanings given at section 103 of the TVPA, as amended (22 U.S.C. 7102).\nIV. Reporting of Matters Related to Recipient Integrity and Performance\na. \n\u0007\nGeneral Reporting Requirement\n \n\u0007\nIf the total value of your currently active grants, cooperative agreements, and procurement contracts \nfrom all Federal awarding agencies exceeds $10,000,000 for any period of time during the period of \nperformance of this Federal award, then you as the recipient during that period of time must maintain \nthe currency of information reported to the System for Award Management (SAM) that is made available \nin the designated integrity and performance system (currently the Federal Awardee Performance and \nIntegrity Information System (FAPIIS)) about civil, criminal, or administrative proceedings described in \nparagraph 2 of this award term and condition. This is a statutory requirement under section 872 of Public \nLaw 110-417, as amended (41 U.S.C. 2313). As required by section 3010 of Public Law 111-212, all \ninformation posted in the designated integrity and performance system on or after April 15, 2011, except \npast performance reviews required for Federal procurement contracts, will be publicly available.\nb. \nProceedings About Which You Must Report\n \nSubmit the information required about each proceeding that:\n1. \u0007\n \nIs in connection with the award or performance of a grant, cooperative agreement, or procure\nment contract from the Federal Government;\n2. \nReached its final disposition during the most recent five year period; and\n3. \nIs one of the following:\ni. \u0007\nA criminal proceeding that resulted in a conviction, as defined in paragraph 5 of this award \nterm and condition;\nii. A civil proceeding that resulted in a finding of fault and liability and payment of a monetary \nfine, penalty, reimbursement, restitution, or damages of $5,000 or more;\niii.\u0007\n An administrative proceeding, as defined in paragraph 5. of this award term and condition, \nthat resulted in a finding of fault and liability and your payment of either a monetary fine or \npenalty of $5,000 or more or reimbursement, restitution, or damages in excess of $100,000; or\niv. Any other criminal, civil, or administrative proceeding if:\n(A) \u0007\nIt could have led to an outcome described in paragraph 2.c.(1), (2), or (3) of this \naward term and condition;\n(B) \u0007\nIt had a different disposition arrived at by consent or compromise with an acknowl\nedgment of fault on your part; and\n(C) \u0007\nThe requirement in this award term and condition to disclose information about the \nproceeding does not conflict with applicable laws and regulations.\nc. \n\u0007\nReporting Procedures\n \n\u0007\nEnter in the SAM Entity Management area the information that SAM requires about each proceeding \ndescribed in paragraph 2 of this award term and condition. You do not need to submit the information a \nsecond time under assistance awards that you received if you already provided the information through \nSAM because you were required to do so under Federal procurement contracts that you were awarded.\n",
"•12•\nTerms and Conditions Addendum (continued)\nd. \nReporting Frequency\n \n\u0007\nDuring any period of time when you are subject to the requirement in paragraph 1 of this award term and \ncondition, you must report proceedings information through SAM for the most recent five year period, \neither to report new information about any proceeding(s) that you have not reported previously or affirm \nthat there is no new information to report. Recipients that have Federal contract, grant, and cooperative \nagreement awards with a cumulative total value greater than $10,000,000 must disclose semiannually \nany information about the criminal, civil, and administrative proceedings.\ne. \nDefinitions\n \nFor purposes of this award term and condition:\n1. \u0007\nAdministrative proceeding means a non-judicial process that is adjudicatory in nature in order to \nmake a determination of fault or liability (e.g., Securities and Exchange Commission Administrative \nproceedings, Civilian Board of Contract Appeals proceedings, and Armed Services Board of \nContract Appeals proceedings). This includes proceedings at the Federal and State level but only \nin connection with performance of a Federal contract or grant. It does not include audits, site visits, \ncorrective plans, or inspection of deliverables.\n2. \u0007\nConviction, for purposes of this award term and condition, means a judgment or conviction of a \ncriminal offense by any court of competent jurisdiction, whether entered upon a verdict or a plea, \nand includes a conviction entered upon a plea of nolo contendere.\n3. Total value of currently active grants, cooperative agreements, and procurement contracts \nincludes—\n(i.) Only the Federal share of the funding under any Federal award with a recipient cost share or \nmatch; and\n(ii.)\u0007\n The value of all expected funding increments under a Federal award and options, even if not \nyet exercised.\n"
] |
p4190sp.pdf
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0213 Publ 4190 (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p4190sp.pdf
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[
" \n \n \n \n \n \n \n \n \n \n \n \nUna serie de publicaciones informativas que \npretenden educara los contribuyentes sobre el \nefecto tributario de eventos importantes de la vida \n \n \n \nGuía tributaria para personas jubiladas \nPreguntas \n frecuentes \n \n \n \nBeneficios tributarios, créditos y otra información. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n– Formulario W\n \n-4P si son pensiones \n \ny\nanualidades\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n¿QUÉ DIFERENCIA HAY ENTRE \nDECLARAR MIS INGRESOS COMO \nJUBILADO Y MIS INGRESOS DE \nTRABAJO MIENTRAS TRABAJABA? \nCuando usted recibía su Formulario W-2 antes \n \nde jubilarse, usted declaraba sus sueldos en \n \nuna declaración de impuestos sobre el ingreso \npersonal, tal como el Formulario 1040. Puede \nque también haya recibido ingresos del trabajo \n \npor cuenta propia que declaró en el Formulario \n1099-MISC, Miscellaneous Income (Ingresos \nmisceláneos) si usted era contratista/subcon\ntratista o si realizaba proyectos o servicios \nindependientes. Usted declaraba los ingresos \nadjuntando el Anexo C o C-EZ al Formulario \n1040 y declaraba el impuesto sobre el trabajo \n \npor cuenta propia en el Anexo SE. Una vez \n \nque se jubile oficialmente, usted hará lo mismo \n \n \nsi todavía recibe estas clases de ingresos. \n \nComo jubilado, puede recibir un Formulario \n \nSSA-1099 referente a sus beneficios de \n \nSeguro Social y/o un Formulario 1099-R \n \nreferente a los ingresos de su pensión. Hay \n \nque incluir estas clases de ingresos del \n \njubilado en el Formulario 1040, además de \ncualquier otro ingreso que usted reciba durante \n \nel año tributario. \n¿QUÉ CLASES DE INGRESOS SON \nTRIBUTABLES? \nLas clases de ingresos que son tributables \n(sujetos a impuestos) incluyen, pero no se \nlimitan a los pagos para jubilados militares, \n \ntoda o parte de las pensiones o anualidades, \ntoda o parte de los Arreglos Personales de \nJubilación (IRA, por sus siglas en inglés), \ncompensación por desempleo, ingresos por \njuegos de azar, bonificaciones y premios por \ntrabajo ejemplar, pensión para el cónyuge \ndivorciado u otros premios. Una parte de los \nbeneficios de Seguro Social puede ser \ntributable, dependiendo de sus demás ingresos \n \ny estado civil por efectos de la declaración. \nSi desea información adicional, vea la \nPublicación 525, en inglés. \n¿QUÉ CLASES DE INGRESOS NO \nSON TRIBUTABLES? \nAlgunos ingresos no son tributables. Ejemplos \n \nde éstos son beneficios para los veteranos, \n \npago por incapacidad relacionada con ciertos \neventos militares o gubernamentales, compen\nsación a trabajadores, y reembolsos en efectivo \n \nque recibe de un vendedor o fabricante de un \nartículo que usted compra. \nSi desea información adicional, vea la \nPublicación 525, en inglés. \n¿POR QUÉ ES TRIBUTABLE EL\nINGRESO DE MI PENSIÓN? \nToda, o una parte de su pensión podría ser \ntributable, dependiendo de cómo el dinero \nse depositó en el plan de pensión. Si todo \nel dinero fue aportado por el empleador, o si \nno se cobraron impuestos antes de ingresar \nel dinero en el plan, ese dinero es tributable. \nCuando las aportaciones al plan son de \ndinero que ya ha sido gravado, ese dinero no \nes tributable, pero tiene que ser recuperado a \nlo largo de su expectativa de vida. Hay hojas \nde trabajo en los folletos de instrucciones de \nla serie de Formularios 1040. \nSi desea información adicional, vea la \nPublicación 575 o 915, ambas en inglés. \nRETENCIÓN DE IMPUESTOS Y PAGO \nDEL IMPUESTO ESTIMADO \nLas leyes tributarias han establecido un sis\ntema ”pague según gane” que requiere que \nse paguen los impuestos sobre los ingresos \nal momento en que éstos se reciben. Hay dos \nmaneras típicas de pagar los impuestos: \n• \n– Formulario W\n \n-4(SP) (o el Formulario W-4, \n \nen inglés) si son sueldos y pago de jubila\nción militar\n– Formulario \n \nW-4V si es Seguro Social o\ncompensación por desempleo o ingresos\nde jubilación ferroviaria\nPara asegurar que no se retenga de sus \npagos ni más ni menos de lo debido en concepto \nde impuesto sobre los ingresos, visite a \nwww.irs.gov e ingrese la palabra clave \n“calculator” (calculador) en la casilla para \nbúsquedas. Pulse en “IRS Withholding \nCalculator” (Calculador de retención del IRS) \ne ingrese la información que le corresponde a \nusted. Puede usar los resultados para \ncompletar el Formulario W-4(SP) (o el For\nmulario W-4). \nl Pagos de impuesto estimado – Si usted \nno ha pagado lo suficiente en concepto de \nimpuesto federal mediante la retención, \nusted debe efectuar pagos del impuesto \nestimado al Servicio de Impuestos Internos \n(IRS). Puede hacerlo completando un \nFormulario de pago para el trimestre (For\nmulario1040-ES) y enviándolo al IRS. \nNOTA: Si usted no efectúa pagos sufi\ncientes y puntuales del impuesto federal, le \npodrían imponer una multa por el impuesto \nestimado. \n-\nPara calcular el impuesto estimado que debe \npagar, puede usar la hoja de trabajo del \nFormulario 1040-ES. Los pagos de impuesto \nestimado deben pagarse cada año para las \nfechas del 15 de abril, 15 de junio, 15 de \nseptiembre y 15 de enero del año siguiente. \nEjemplo: Juan se da cuenta de que la venta de \nsus fondos mutuos en diciembre le resultó en \nuna ganancia grande. Él puede estimar el \nefecto de dicha ganancia y pagar la cantidad \npara el 15 de enero para evitar una multa. \nSi desea información adicional, vea la \nPublicación 505, en inglés. \nPREGUNTAS Y RESPUESTAS PARA \nJUBILADOS: \nP Estoy jubilado y recibo Seguro Social, \npero ahora he tomado un trabajo a tiempo \nparcial. ¿Por qué me quitan impuestos de \nSeguro Social de mi pago? \nR \n La Ley \n \nde Contribución al Seguro Social, o \nFICA, por sus siglas en inglés, establece un \n \nSistema Federal de seguros para ancianos, \nsobrevivientes, incapacitados y servicios de \n \nhospital. La parte correspondiente a seguro \npara los ancianos, sobrevivientes \n e inca\npacitados es financiada por el Impuesto del \nSeguro Social. Por lo general, los sueldos \ndel empleado están sujetos al impuesto del \n \nSeguro Social y Medicare independiente\nmente de la edad del empleado o si recibe \nbeneficios de Seguro Social. \nP ¿Cómo determino qué parte de mis ingresos \nde Seguro Social es tributable? \nR \n Compare la cantidad base que se \n \nencuentra \nen la Publicación 915, Social Security and \nEquivalent Railroad Retirement Benefits, \n(Beneficios de Seguro Social y beneficios \nequivalentes de la jublicación ferroviaria), en \n \ninglés, al total de la mitad de sus beneficios \n \nde Seguro Social, más todos sus demás \ningresos (inclusive ingresos no tributables). \n \nSi la cantidad base es mayor que los \n \ningresos calculados, entonces los beneficios \n \nde Seguro Social no son tributables. Si \n \ndesea ver los cálculos más completos, debe \n \nusar las hojas de trabajo en la Publicación \n \n915 o los folletos de instrucciones para la \nserie de Formularios 1040. \nPublication 4190 SP (2-2013) Catalog Number 57138X Department of the Treasury Internal Revenue Service www.irs.gov \n",
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nBeneficios tributarios, créditos y otra información. \nPREGUNTAS Y RESPUESTAS PARA \nJUBILADOS (continuación): \nP ¿Cómo determino qué parte de mi pensión \nes tributable? \nR Su pensión se declara en un Formulario \n1099R. El Formulario 1099R le indicará \ncuánto usted aportó al plan y cuánto \nimpuesto se le retuvo. Para la gente \nrecientemente jubilada, suele ser preferible \nusar el “método simplificado” para calcular \nla parte tributable de la pensión. Vea la \nPublicación 575, Pension and Annuity \nIncome \n(Ingresos \nde \npensiones \ny \nanualidades), en inglés. Por lo general, sus \naportaciones al plan no son tributables \nsiempre que estén sujetos al impuesto al \nmomento de depositarse en dicho plan. \nP ¿Qué pasa si retiro la cantidad completa de \nmi pensión en suma global? \nl Publicación 525, Taxable and Non\ntaxable Income (Ingresos tributables y no \ntributables) \nR Si usted retira la cantidad completa de su \ncuenta de pensión, una parte o la totalidad \nde la misma será tributable en el año en \nque la retira. Tal vez le interese reinvertirla \nen otro plan de pensión o en una cuenta \nIRA (Arreglo personal de ahorros para la \njubilación) tradicional para evitar pagar una \ncantidad grande de impuestos en un sólo \naño. \nNOTA: Antes de retirar fondos de una cuenta \nde jubilación (IRA, 401-K, Thrift Savings, \netcétera), consulte con un profesional de \nimpuestos para entender las posibles conse\ncuencias tributarias. \nP Yo soy jubilado militar. ¿Dónde puedo irme \npara cambiar la cantidad de retención? \nR Hay dos maneras de cambiar la cantidad \nque le retienen. Usted puede llamar al \n1-800- 321-1080, el número de teléfono del \nDefense Finance and Accounting Service \n(Servicio de Contabilidad y Finanzas del \nDepartamento de Defensa o DFAS, por sus \nsiglas en inglés), para servicios al cliente \nreferente a los Pagos para Jubilados. \nTambién puede efectuar cambios por \nInternet mediante el sistema de gestión de \npagos electrónicos del DFAS, myPay. El \nsistema myPay permite que los militares en \nservicio activo; miembros de la Guardia \nNacional y otros cuerpos de Reserva; \nalgunos empleados civiles del gobierno \nfederal; y militares jubilados y beneficiarios \nde anualidades cambien rápidamente su \ninformación de pago, tal como la retención \nfederal y estatal. Si usted tiene una cuenta \nmyPay, visite https://mypay.dfas.mil. Si \ndesea establecer una cuenta nueva o nece\nsita ayuda con su cuenta actual, llame al \ncentro de servicio al cliente de myPay al \n1-877-363-3677. \nINFORMACIÓN ADICIONAL \nTodos los formularios y publicaciones a que \nse hacen referencia en esta publicación están \ndisponibles en el sitio web del Servicio de \nImpuestos Internos, (www.irs.gov). \nSi desea una copia gratuita en papel de un \nformulario o publicación enumerado aquí, \nllame por favor al 1-800-829-3676. \nSi tiene otras preguntas sobre sus respon\nsabilidades tributarias, puede llamar al \n1-800-829-1040. \nPublicaciones en inglés que le podrían ser \nútiles: \nl Publicación 505, Tax Withholding and \nEstimated Tax (Retención de impuestos e \nimpuesto estimado) \n-\n-\nl Publicación 575, Pension and Annuity \nIncome \n(Ingresos \nde \npensiones \ny \nanualidades) \nl Publicación 915, Social Security and \nEquivalent Railroad Retirement Benefits \n(Beneficios del Seguro Social y beneficios \nequivalentes de la jubilación ferroviaria) \nl Publicación 501, Exemptions, Standard \nDeduction, and Filing Information (Exen\nciones, deducción estándar e información \npara la presentación de la declaración) \nl Publicación 554, Tax Guide for Seniors \n(Guía tributaria para ancianos) \nl Publicación 560, Retirement Plans for \nSmall Business (Plan de jubilación para \npequeños negocios) \nl Publicación 721, Tax Guide to U.S. \nCivil Service Retirement Benefits (Guía \ntributaria de beneficios de jubilación \nfederales de los Estados Unidos) \nl Publicación 939, General Rule for Pen\nsions and Annuities (Regla general para \npensiones y anualidades) \nl Formulario 1040, U. S. Individual Income \nTax Return (Declaración del impuesto \nfederal sobre los ingresos personales) \nl Anexo SE, Self-Employment Tax (Im\npuesto sobre el trabajo por cuenta propia) \nl Formulario 1040-ES, Estimated Tax for \nIndividuals \n(Impuesto \nestimado \npara \npersonas físicas) \nl Anexo C, Profit or Loss From Business \n(Ganancias o pérdidas del negocio) \nl Anexo C-EZ, Net Profit From Business \n(Ganancias netas del negocio) \nAYUDA GRATUITA CON LA DECLA\nRACIÓN DE IMPUESTOS \nLos sitios de Asistencia Voluntaria al Contri\nbuyente con el impuesto sobre el ingreso \n(VITA, por sus siglas en inglés) y los sitios de \nAsesoramiento Tributario para los Ancianos \n(TCE, por sus siglas en inglés) ofrecen servicios \ngratuitos de preparación de impuestos para \npersonas cuyos ingresos están a nivel bajo o \nmedio. Para buscar ayuda tributaria gratuita \ncerca de usted, llame al IRS al 1-800-829\n1040 o al AARP TaxAide (Programa de Ayuda \nTributaria de la Asociación Estadounidense \nde Personas Jubiladas) al 1-888-227-7669. \n"
] |
p4808sp.pdf
|
1014 Publ 4808 (SP) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4808sp.pdf
|
[
"La incapacidad y el EITC\nMuchas personas incapacitadas o personas que tienen hijos \nincapacitados reúnen los requisitos para el Crédito Tributario \npor Ingreso del Trabajo (EITC o EIC, por sus siglas en inglés).\nCuatro de cada cinco personas que tienen derecho a \nreclamar el EITC solicitan y reciben el crédito. Sea usted una \nde las cuatro personas que lo reciben. Conozca más acerca \ndel EITC para averiguar si usted reúne los requisitos para \neste importante estímulo financiero. Y recuerde, para poder \nreclamar el EITC, usted tiene que presentar una declaración \nde impuestos, aunque no adeude impuestos.\nAverigüe si reúne los requisitos para el EITC.\nirs.gov/espanol\nLa vida es mejor con el\n",
"El EITC y otros beneficios públicos\nLos reembolsos recibidos del Crédito por Ingreso \ndel Trabajo (EITC o EIC), Crédito Tributario por \nHijos (CTC) o cualquier otro crédito tributario, no \nse consideran ingresos para ningún programa \nfederal o programa de beneficencia pública \nfinanciado con fondos federales. Esto incluye \ncupones para alimentos, la mayoría de los pagos \nde ayuda temporal para familias necesitadas \n(TANF, por sus siglas en inglés), Medicaid, \nseguridad de ingreso suplementario (SSI, por \nsus siglas en inglés), viviendas para personas de \nbajos ingresos y otros programas de asistencia \nfederal y estatal.\nSi usted ahorra su reembolso de impuestos \nu otro crédito por más de 12 meses, \ncomuníquese con el coordinador de beneficios \ngubernamentales de su estado, tribal o local, \npara averiguar si sus beneficios se consideran \ncomo bienes.\nAverigüe si usted reúne \nlos requisitos para el EITC; \npregúntele a su preparador de \ndeclaraciones de impuestos o \nvisite\nirs.gov/espanol\n",
"¿Sabía usted que…?\nSi usted recibe beneficios de jubilación por incapacidad \ny todavía no ha cumplido la edad mínima de jubilación, \nsus beneficios podrían considerarse como ingreso del \ntrabajo para propósitos del EITC. Usted podría tener \nderecho al EITC si satisface todos los otros requisitos. \nLa edad mínima de jubilación es la edad más temprana \nen la que usted pudiera haber recibido una pensión o \nanualidad si no estuviera incapacitado.\nUsted podría reclamar como hijo calificado a un \npariente de cualquier edad si esta persona está total y \npermanentemente incapacitada, es su pariente y usted \nsatisface todos los otros requisitos para el EITC.\nSegún la ley tributaria, la definición de total y \npermanentemente incapacitado es:\nLa persona no puede desempeñar ningún trabajo \nsustancial y lucrativo debido a una condición física \no mental.\nUn médico determina que la condición ha durado, \no espera que durará continuamente durante al \nmenos un año, o que conducirá a la muerte.\n¿Qué significa esto para usted?\nUsted se jubiló el año pasado por una incapacidad y \nrecibió $12,000 en beneficios de jubilación. Tiene 42 \naños de edad y trabajó para su compañía por 15 años. \nLa edad más temprana en que su compañía paga \nbeneficios de jubilación es a los 55 años con 30 años \nde servicio. Si usted satisface todos los otros requisitos \ndel EITC, puede usar sus beneficios de jubilación por \nincapacidad como ingreso del trabajo y reclamar el EITC. \n¡Averigüe si reúne los requisitos!\nUsted tiene un pariente incapacitado que tiene 35 años \nde edad y ganó $3,200 trabajando en un programa de \nempleo con apoyo. Su pariente, que nunca se casó, \nnació con una discapacidad del desarrollo y vivió con \nusted en los Estados Unidos durante todo el año. Este \npariente podría ser su hijo calificado para el EITC. \n¡Averigüe si reúne los requisitos!\n",
"Por ejemplo:\nDavid quiere reclamar su hijo Carlos para el EITC. David ganó $14,500 y no tuvo otros ingresos. Carlos tiene 35 años de edad, \nnunca se casó y su padre dice que está incapacitado. Carlos vivió con su padre en los Estados Unidos durante todo el año y \nnadie más vivió en la casa. La madre de Carlos ha fallecido. Ambos tienen números de Seguro Social válidos para el trabajo. \nCarlos trabajó durante parte del año y ganó $5,200.\n¿Qué necesitamos averiguar para saber si David reúne los requisitos para el EITC?\n¿Puede Carlos trabajar?\n¿Ha determinado un médico que Carlos está incapacitado?\n¿Indicó el médico cuánto tiempo durará la incapacidad de Carlos?\n¿Puede David conseguir una declaración del médico de Carlos sobre su incapacidad?\nNos enteramos que Carlos tuvo un accidente el pasado mes de mayo y una prolongada incapacidad debido a sus \nheridas. Su médico indicó que está total y permanentemente incapacitado, no puede trabajar y el médico no cree \nque Carlos se recupere.\nDavid puede reclamar el EITC usando a Carlos como su hijo calificado porque su médico determinó que no \npuede trabajar debido a su incapacidad y ésta durará más de un año.\nNos enteramos que Carlos tuvo un accidente el pasado mes de mayo y una prolongada incapacidad debido a sus \nheridas. La recuperación de Carlos va bien y su médico cree que volverá al trabajo el próximo mes de marzo.\nCarlos no es el hijo calificado de David porque se prevé que su incapacidad no dure un año completo.\nSituación 1\nSituación 2\nAverigüe si usted reúne los requisitos para el EITC; pregúntele a su preparador de declaraciones de \nimpuestos o visite irs.gov/espanol\n",
"Publication 4808 (SP) (Rev. 10-2014) Catalog Number 55890C\nDepartment of the Treasury Internal Revenue Service www.irs.gov\n"
] |
p962esp.pdf
|
0919 Publ 962 (EN-SP) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p962esp.pdf
|
[
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nEITC is for people who work for someone else or own \nor run a business or a farm. \n To qualify, you must have \nlow to mid income and meet the following rules. \nLife’s a little easier with \nTo qualify, you and your spouse (if filing a joint return): \n• Must have earned income \n• Must have a Social Security number that is valid for employment issued \non or before the due date of the return (including extensions) \n• Cannot have investment income, such as interest income, over a certain \namount \n• Generally must be a U.S. citizen or resident alien all year \n• May not file as married filing separately \n• May not be a qualifying child of another person \n• May not file Form 2555 or 2555-EZ (related to foreign earned income) \n• Must have a qualifying child or if you do not have a qualifying child, you \nmust: \n• be at least age 25 but under age 65 at the end of the year, \n• live in the United States* for more than half the year, and \n• not qualify as a dependent of another person. \nTo claim the EITC, you have to file a federal tax return even if you owe no \ntax and are not required to file. File your tax return as soon as you have all \nthe information you need about how much you earned. However, refunds for \nreturns claiming the EITC can’t be issued before mid-February. This delay \napplies to the entire refund, not just the portion associated with the EITC. \nEITC provides a boost to help pay your bills or save for a rainy day. \nJust imagine what you could do with EITC. \nDo you want help with the EITC? \n• Go to www.irs.gov/eitc for free information and to check out the \ninteractive EITC Assistant to see if you qualify for the credit and \nestimate the amount of your EITC. \n• Visit a Volunteer Income Tax Assistance (VITA) site for free tax help \nand preparation. Go to www.irs.gov/VITA or call 1-800-906-9887 to \nfind a site. \n• Use FreeFile at www.irs.gov/FreeFile for free online filing through \ncommercially available tax preparation software. \nErrors can delay the EITC part of your refund until corrected. If the IRS \naudits your return and finds an error in your claim of the EITC, you must \npay back the amount of the EITC you received in error plus interest and \npenalties. You may also have to file Form 8862 for future claims. And, if the \nIRS finds your incorrect claim was due to reckless or intentional disregard \nof rules and regulations or fraud, we may ban you from claiming the EITC \nfor 2 years or 10 years, depending on the reason for the error. \n* \n U.S. military personnel on extended active duty outside the United States \nare considered to live in the United States while on active duty. \n",
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nEl EITC es para las personas que trabajan para alguien más \no son dueñas o dirigen un negocio o una granja. Para tener \nderecho, usted debe tener ingresos bajos a medios y cumplir \ncon las siguientes reglas. \nPara calificar, usted y su cónyuge (si presentan una declaración conjunta): \n• Tienen que tener ingresos de trabajo \n• Tienen que tener un número de Seguro Social válido para el empleo, emitido en la \nfecha de vencimiento de la declaración (incluidas las prórrogas), o antes \n• No pueden tener ingresos de inversión, como ingresos de intereses, que superen \ncierta cantidad \n• Por lo general, tienen que ser ciudadanos de los Estados Unidos o extranjeros \nresidentes todo el año \n• No pueden presentar la declaración como “casado que presenta por separado” \n• No pueden ser un hijo calificado de otra persona \n• No pueden presentar el Formulario 2555 o el Formulario 2555-EZ (relacionado con \nlos ingresos ganados en el extranjero) \n• Tienen que tener un hijo calificado o si no tienen un hijo calificado, ustedes tienen \nque: \n• tener 25 años de edad, pero menos de 65 años de edad al final del año, \n• vivir en los Estados Unidos* durante más de la mitad del año, y \n• no reunir los requisitos como dependientes de otra persona. \nPara reclamar el EITC, usted tiene que presentar una declaración del impuesto \nfederal, aún si no adeuda impuestos y no tiene el requisito de presentar una \ndeclaración. Presente su declaración de impuestos tan pronto como tenga toda la \ninformación que necesita sobre cuánto ganó. No obstante, los reembolsos de las \ndeclaraciones en las que se reclama el EITC no se pueden emitir antes de mediados \nde febrero. Esta demora se aplica al reembolso total, no sólo a la parte asociada al \nEITC. El EITC proporciona un impulso para ayudar a pagar sus facturas o ahorrar \npara los tiempos difíciles. \nSólo imagine lo que podría hacer con el EITC. \n¿Desea ayuda con el EITC? \n• Visite www.irs.gov/eitc para obtener información gratuita y consultar el asistente \nEITC interactivo para ver si califica para el crédito y estimar la cantidad de su \nEITC. \n• Visite un sitio de Asistencia Voluntaria al Contribuyente con los Impuestos sobre \nlos Ingresos (VITA, por sus siglas en inglés). Visite www.irs.gov/VITA o llame al \n1-800-906-9887 para encontrar un sitio. \n• Utilice Free File en www.irs.gov/FreeFile para la presentación gratuita en línea a \ntravés de software de preparación de impuestos, disponible comercialmente. \nLos errores pueden demorar la parte del EITC de su reembolso, hasta que se \ncorrijan. Si el IRS audita su declaración y encuentra un error en su reclamación del \nEITC, usted tiene que devolver la cantidad del EITC que recibió por error más multas \ne intereses. Es posible que también tenga que presentar el Formulario 8862 para \nlas futuras reclamaciones. Y si el IRS encuentra que su reclamación incorrecta fue \ndebido a descuido imprudente o intencional de las reglas y regulaciones o fraude, \npodemos prohibirle reclamar el EITC por 2 años o 10 años, dependiendo de la causa \nde su error. \n* \n El personal militar de los EE.UU. en servicio activo prolongado fuera de los Estados \nUnidos se considera que vive en los Estados Unidos mientras está en servicio activo. \nPublication 962 (EN-SP) (Rev. 9-2019) Catalog Number 34506V \nDepartment of the Treasury Internal Revenue Service www.irs.gov \n"
] |
p4454sp.pdf
|
1216 Publ 4454 (SP) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4454sp.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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nLeyes y Órdenes Ejecutivas \nLas leyes Federales y las órdenes ejecutivas que \nprohíben la discriminación y protegen los derechos \nciviles del contribuyente: \nTítulo VI de la Ley de Derechos Civiles de 1964 \nTítulo IX de la Ley de Enmiendas de 1972 \nSección 504 de la Ley de Rehabilitación de 1973 \nSección 508 de la Ley de Rehabilitación de 1973 \nLey de Discriminación por la edad de 1975 \nOrden Ejecutiva 13166, Mejorar el acceso a los \nservicios para las personas con un dominio \nlimitado del inglés \nOrden Ejecutiva 13160, \nAsegurar la \nigualdad de oportunidades en programas \neducativos y de capacitación realizados \npor las agencias federales \nAcomodación Razonable para los \nContribuyentes con Discapacidades \nLos contribuyentes con discapacidades pueden \nnecesitar una acomodación razonable para \nparticipar o recibir los beneficios de los servicios \nfinanciados o apoyados por el Servicio de \nImpuestos Internos (IRS). \nCuando una solicitud es hecha por un \ncontribuyente, los empleados, personal y \nvoluntarios del IRS deben proporcionar la \nacomodación razonable. \nSi tiene preguntas sobre el proceso de \nacomodación razonable, comuníquese con el \ncoordinador de acomodación del \ncontribuyente en la Unidad de Derechos \nCiviles del IRS, en: \nTTY/TTD (202) 289-4394 \nCorreo electrónico: [email protected] \nAcceso al Idioma para los Contribuyentes \ncon Dominio Limitado del Inglés \nSi se necesita ayuda con el idioma, los \ncoordinadores y gerentes del IRS deben tomar \nmedidas razonables para asegurar que el \ncontribuyente tiene acceso para participar o \nrecibir los beneficios de los programas o \nactividades financiados o apoyados por el IRS. \nPara obtener más información acerca de la ayuda \ncon el idioma, visite el sitio del Departamento de \nJusticia en: www.LEP.gov \nDerechos Civiles del Contribuyente: \nPresentar una Queja \nSi \n usted cree que ha sido discriminado por un \nempleado, personal o voluntarios del \n IRS \n en los \n \nsitios de asistencia de los programas, usted \npuede presentar \n una \n queja de \n discriminación \n \nbasada en \ncualquiera \n \nde los grupos protegidos cubiertos por las leyes \nfederales de derechos civiles y las órdenes \nejecutivas que prohíben la discriminación. \nLa queja tiene que presentarse dentro de 180 días \na partir de la fecha en que ocurrió la discriminación. \nLa fecha de presentación puede ser ampliada si \nusted puede demostrar una buena causa. \nSu queja debe incluir: \n1) \n Su nombre \n \n2) \n Su dirección \n \n3) \n Número de teléfono \n \n4) \n El nombre de la organización \n \n5) \n Nombre \n y \n dirección de \n la \n persona \n que \n usted \n \ncree \n ha \n discriminado \n contra usted \n \n6) \n Proporcione cómo, \n cuándo y por qué \n \n7) Fecha y firma \nEl formulario de queja electrónico está \ndisponible en: www.irs.gov/uac/your-civil\nrights-are-protected \nLas quejas por correo electrónico a: \nedi.civil.rights. [email protected] \nEnviar las quejas por escrito a: \nIRS Civil Rights Unit \nRoom 2413 \n1111 Constitution Avenue NW \nWashington, DC 20224 \n",
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nMisión \nLa misión del Servicio de Impuestos Internos (IRS, \npor sus siglas en inglés), es proporcionar a los \ncontribuyentes estadounidenses un servicio de \nmáxima calidad, ayudándoles a entender y cumplir \ncon sus responsabilidades tributarias y con ello \naplicar la ley tributaria con integridad y equidad \npara todos. \nEl IRS no tolera ninguna clase de discriminación. \nEsta política de cero tolerancia también se aplica a \nlos empleados del IRS y a quienes se ofrezcan \nvoluntarios o trabajen con los contribuyentes como \nparte de un programa federal de asistencia. \nResponsabilidades \nEl IRS, la oficina de Equidad, Diversidad e Inclusión, \nUnidad de los Derechos Civiles, tienen la \nresponsabilidad de hacer cumplir las leyes federales \nde derechos civiles y las órdenes ejecutivas que \nprohíben la discriminación basada en la raza, color, \norigen nacional (incluso el dominio limitado del \ninglés), discapacidad, represalia, sexo (en los \nprogramas educativos o actividades) o edad, en los \nprogramas o actividades que reciben asistencia \nfinanciera federal del IRS. La discriminación \nprohibida también se aplica a la religión, orientación \nsexual y la condición como padre o madre, en los \nprogramas educativos o de capacitación o \nactividades realizadas por el IRS. \nInformación \nPara obtener más información sobre las \nacomodaciones razonables del contribuyente, \nayuda con el idioma o quejas, por favor \ncomuníquese con: \nSus Derechos \n \nCiviles están \n \nProtegidos \n \nIRS Civil Rights Unit \nRoom 2413 \n1111 Constitution Avenue, NW Washington, \nDC 20224 \n(202) 317-6925 (Voice) \n(855) 217-0041(Fax) \[email protected] \nwww.irs.gov/uac/your-civil-rights-are\nprotected \nOffice of Equity, Diversity and Inclusion \nCIVIL RIGHTS UNIT (CRU) \nPublication \n 4454(SP) \n (Rev. \n 12 \n-2016) \n Catalog Number \n 39740R \n Department of the Treasury Internal Revenue Service www.irs.gov \n"
] |
f8865sp.pdf
|
1219 Form 8865 (Schedule P) (PDF)
|
https://www.irs.gov/pub/irs-pdf/f8865sp.pdf
|
[
"SCHEDULE P \n(Form 8865)\n(Rev. December 2019)\nDepartment of the Treasury \nInternal Revenue Service\nAcquisitions, Dispositions, and Changes of Interests \nin a Foreign Partnership (Under Section 6046A)\n▶ Attach to Form 8865. See Instructions for Form 8865. \n▶ Go to www.irs.gov/Form8865 for instructions and the latest information.\nOMB No. 1545-1668\nName of person filing Form 8865\nFiler’s identification number\nName of foreign partnership\nEIN (if any)\nReference ID number (see instr.)\nPart I\nAcquisitions\n(a) \nName, address, and identification number of \nperson from whom your interest was acquired\n(b) \nDate of acquisition\n(c) \nFMV of \ninterest acquired\n(d) \nBasis in \ninterest acquired\n(e) \n% of interest \nbefore acquisition\n(f) \n% of interest \nafter acquisition\nPart II\nDispositions\n(a) \nName, address, and identification number of \nperson who acquired your interest\n(b) \nDate of disposition\n(c) \nFMV of \ninterest disposed\n(d) \nBasis in \ninterest disposed\n(e) \n% of interest \nbefore disposition\n(f) \n% of interest \nafter disposition\nPart III\nChange in Proportional Interest\n(a) \nDescription of change\n(b) \nDate of change\n(c) \nFMV of \ninterest\n(d) \nBasis in \ninterest\n(e) \n% of interest \nbefore change\n(f) \n% of interest \nafter change\nPart IV\nSupplemental Information Required To Be Reported (see instructions)\nFor Paperwork Reduction Act Notice, see the Instructions for Form 8865.\nCat. No. 25943Q\nSchedule P (Form 8865) (Rev. 12-2019)\n"
] |
p1546ezh.pdf
|
0117 Publ 1546-EZ (HT) (PDF)
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https://www.irs.gov/pub/irs-pdf/p1546ezh.pdf
|
[
"Haitian Creole\nSèvis ki reprezante kontribyab (Taxpayer Advocate Service – TAS) la se yon òganizasyon \nendepandan ki anndan direksyon enpo Internal Revenue Service (IRS). Nou pwoteje dwa \nkontribyab yo, epi nou veye pou tout moun sa yo (sa vle di moun ki gen pou peye taks nan \nleta oubyen nan gouvènman) resevwa yon tretman san patipri, epi pou yo konnen epi \nkonprann dwa yo anba deklarasyon dwa kontribyab yo.\nKòm yon kontribyab kisa mwen kapab atann de reprezantan \nmwen an?\nNou kapab ede ou rezoud pwoblèm ou si ou pa kapab rezoud yo ou menm avèk IRS. \nSe pou ou toujou eseye rezoud pwoblèm ou avèk IRS avan. Men si ou pa reyisi rezoud \npwoblèm nan, vin kote reprezantan kontribyab la. Pi bon bagay ou kapab fè se aji san pèdi \ntan!\nKi Dwa mwen genyen kòm yon kontribyab?\nIRS te mete an plas sa li rele yon deklarasyon dwa pou kontribyab pou pwoteje dwa tout \nmoun sa yo yo lè yo gen kontak avèk IRS. Ou menm avèk tout kontribyab yo genyen:\n • \tDwa pou ou resevwa bonjan enfòmasyon\n • \tDwa pou ou resevwa bon kalite sèvis \n • \tDwa pou ou pa peye plis pase montan korèk sou taks ou\n • \tDwa pou ou konteste pozisyon IRS la epi pou ou gen yon odyans\n • \tDwa pou ou fè apèl (oubyen di ou pa dakò) kont yon Desizyon IRS nan yon Fowòm \n\t\nEndepandan\n • \tDwa pou pwoblèm lan rezoud\n • \tDwa pou respè vi prive ou\n • \tDwa pou konfidansyalite\n • \tDwa pou ou pran yon avoka\n • \tDwa pou yon sistèm enpo ki jis epi ki pa gen patipri\nVizite sit taxpayeradvocate.irs.gov pou plis enfòmasyon sou dwa sa yo, ki sans yo genyen \npou ou, epi ki rapò yo genyen avèk sityasyon ou kapab rankontre ou menm nan rapò ou \ngenyen ak IRS. \nDEKLARASYON DWA KONTRIBYAB YO\nDwa ou Yo. Konnen Yo. Sèvi avèk Yo.\nSèvis pou kontribyab \nNou la pou ede w\n VWA PA W LA NAN IRS\n",
"Publication 1546EZ (HT) (Rev. 1-2017) Catalog Number 54854A \nDepartment of the Treasury Internal Revenue Service www.irs.gov\n VWA PA W LA NAN IRS\nKilè pou ou Vin bò kote Nou\nEseye rezoud pwoblèm ou genyen avèk IRS. Men si ou pa kapab fè sa, eben, vin bò kote nou. TAS \nla kapab ede ou si:\n • \tPwoblèm ou genyen an ap bay tèt chaje nan afè lajan pou oumenm, pou fanmi ou oubyen \n\t\npou biznis ou.\n • \tOumenm (oubyen biznis ou) anba menas dirèk yon mezi ki negatif epi ki pa bon pou ou. \n • \tOu te eseye kontakte IRS plizyè fwa, men pèsòn pat reponn ou, oubyen IRS pat reponn ou \n\t\nnan dat li te pwomèt pou fè l la.\nSi ou kalifye pou resevwa asistans nou, ou ap gen yon reprezantan ki pral travay sou dosye ou la \nak ou, epi li ap la ak ou nan tout pwosesis la. Reprezantan ou la ap koute ou, ede ou konprann \nkisa ki gen pou fèt, epi rete avèk ou jiskaske pwoblèm ou an rezoud. Sèvis sa a gratis.\nKijan pou ou kontakte reprezantan kontribyab yo\nSi ou panse TAS (Taxpayer Advocate Service ) kapab ede ou, rele reprezantan lokal ou a, ki gen \nnimewo telefòn li nan anyè lokal ou a oubyen ale sou sit entènèt taxpayeradvocate.irs.gov. Ou \nkapab tou :\n • \tRele nou nan nimewo 1-877-777-4778.\n • \tRanpli Fòmilè IRS 911, mande reprezantan kontribyab yo pou yo ba ou asistans yon \n\t\nreprezantan ki rele Taxpayer Advocate Service Assistance (And Application for Taxpayer \n\t\nAssistance Order). Ou kapab tou mande yon anplwaye IRS (fas a fas oubyen nan telefòn) pou \n\t\nranpli fòmilè a pou ou. \nKi lòt fason sèvis reprezantan kontribyab yo ka bay asistans? \n • \tRezoud pwoblèm ki gen nan sistèm lan: Nou travay pou repare gwo defo nan sistèm lan \n\t\nmenm, epi ki lakòz pwoblèm e pou moun k app eye taks yo e pou anplwaye IRS yo tou. Ale \n\t\nnan sit irs.gov/sams.\n • \tKlas oubyen sesyon an gwoup pou kontribyab men ki pa fè gwo lajan: Klas oubyen sesyon \n\t\nan gwoup yo founi sèvis bay moun ki gen revni ki piti anpil (oubyen ki pa fè gwo lajan) \n\t\nsètadi lajan yo fè a pi ba pase sa yon moun ta sipoze fè, epi ki bezwen rezoud pwoblèm taks, \n\t\ntankou odit, apèl epi kontansye nan rekouvreman enpo. Klas oubyen sesyon an gwoup sa yo \n\t\nkapab bay enfòmasyon sou dwa ak responsabilite kontribyab yo genyen an plizyè lang pou \n\t\nmoun Anglè se pa lang natif natal yo. Pou ou kapab jwenn yon Klas oubyen sesyon an \n\t\ngwoup nan zòn ou, vizite sit entènèt irs.gov/litc oubyen IRS Publication 4134, Low Income \n\t\nTaxpayer Clinic List.\n • \tGwoup moun ki la pou ede kontribyab yo: Eske ou gen yon pwopozisyon sou fason pou \n\t\nede amelyore IRS men ou pa konn ki moun pou ou kontakte? Gen yon gwoup moun ki la \n\t\npou chita tande kontribyab yo, li idantifye kesyon ki enterese kontribyab yo, epi li fè \n\t\npwopozisyon pou amelyore sèvis IRS, epi bay kliyantèl la pi bon satisfaksyon. Ale nan sit \n\t\nimproveirs.org.\nPou plis enfòmasyon sou TAS la, silvouplè vizite taxpayeradvocate.irs.gov.\n"
] |
p1546ezc.pdf
|
0117 Publ 1546-EZ (CN) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p1546ezc.pdf
|
[
"纳税人辩护服务处（TAS）是国税局制内的一个独立组织。我们确保每位\n纳税人都受到公平待遇，并且了解在纳税人权利法案之下的权利，以此保\n护纳税人的权利。\n我能从纳税人辩护服务处得到什么样的协助？\n我们能帮助解决您自己无法与国税局解决的问题。总是先设法和国税局解\n决您的问题，但是如果无法解决，则可向纳税人辩护服务处寻求协助。最\n好的做法就是马上行动！\n作为纳税人我有什么权利？\n国税局实行了纳税人权利法案，保护每个纳税人与国税局往来时的权利。\n您和所有纳税人都有：\n • 被告知的权利\n • 获得优质服务的权利\n • 支付不超过正确纳税金额的权利\n • 质疑国税局立场并且受到聆听的权利\n • 在独立的论坛对国税局的决定提出上诉的权利 \n • 得到结案的权利\n • 隐私的权利\n • 保密的权利\n • 取得代表的权利\n • 公平及公正税务体制的权利\n请造访 taxpayeradvocate.irs.gov 查阅有关这些权利的更多信息，它们对您的\n意义，以及如何适用您与国税局所处的情况。\n纳税人权利法案\n您的权利。知道这些权利，并且善加利用。\n纳税人辩护服务处\n竭诚为您服务\nMandarin\n您在国税局的声音\n",
"Publication 1546EZ (CN) (Rev. 1-2017) Catalog Number 52935A \nDepartment of the Treasury Internal Revenue Service www.irs.gov\n您在国税局的声音\n何时与我们联络\n设法解决您和国税局的问题。但是如果无法解决，请来找我们。纳税人辩护服务处\n可以协助您处理以下情况：\n • 您的问题使您、您的家庭或您的企业面临了经济困难。\n • 您（或者您的企业）面临不利行动的迫近威胁。\n • 您一再尝试联系国税局，但无人回应，或者国税局没有在承诺的日期之前与您联\n\t\n络。\n若您符合我们协助的资格，我们将指派一位辩护顾问全程提供协助。您的辩护人会\n聆听您的问题，协助您了解需办事项，并全程伴随直到您的问题获得解决。而且我\n们的服务是免费的。\n如何联络纳税人辩护服务处\n如果您认为TAS可能帮助您，请致电您的当地辩护人，他们的电话号码列在您的本地\n电话簿以及taxpayeradvocate.irs.gov。您也可以：\n • \t打我们的电话1-877-777-4778 。\n • 向纳税人辩护服务处提交911表格【纳税人辩护服务协助申请表（及纳税人协助\n\t\n要求申请）】。您也可以（当面或电话）要求国税局雇员为您填写该表格。\n纳税人辩护服务处还能提供什么协助？\n • 系统性的辩护机制：我们致力于修正对纳税人和国税局雇员都造成重大困扰的系\n\t\n统性瑕疵。请造访 irs.gov/sams。\n • 低收入纳税者服务处：向收入低于某种程度而且需要解决税务问题的人提供服\n\t\n务，例如查税、上诉和收税争议。有些服务处可以多种语言向以英语作为第二语\n\t\n言的人士提供有关纳税人权利和责任的信息。如欲寻找在您附近的服务处，请造\n\t\n访 irs.gov/litc 或者参阅国税局4134号刊物【低收入纳税者服务处一览表】（Low \n\t\nIncome Taxpayer Clinic List）。\n • 纳税人辩护服务委员会：您是否有增进国税局服务的建言，但不知道该联系何\n\t\n人？纳税人辩护服务委员会聆听纳税人的申诉、指出纳税人的问题，并提出提升\n\t\n国税局服务和顾客满意度的建议。请造访 improveirs.org 。\n如需有关纳税人辩护服务处的更多信息，请造访 taxpayeradvocate.irs.gov 。\n"
] |
p1546ezs.pdf
|
0117 Publ 1546-EZ (SO) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p1546ezs.pdf
|
[
"Somali\nCODKAAGA KU AADDAN IRS\nAdeegga U-Doodaha Cashuur-Bixiyuhu [Taxpayer Advocate Service](TAS) waa urur \nmadaxbannaan Adeegga Dakhliga Gudaha [Internal Revenue Service]. Waxaanu \nilaalinaa xuquuqda cashuur-bixiyayaasha anaga oo hubinayna in cashuur-bixiye kasta \nloola dhaqmo si xaqa, iyo inaad ogaato oo fahamto xuquuqdaada uu ku siinayo Qabyo-\nqoraalka Xuquuqda Cashuur-bixiyaha. \nMaxaan ka filan karaa U-Doodahayga Cashuur-Bixiyaha? \nWaxaan kaa caawin karnaa inaan xallino dhibatooyinka aad xallin kari waydo ee IRS \nkaa haysata. Had iyo jeer isku day in dhibaatadaada marka koowaad adiga iyo IRS aad \nxallisaan, laakiin haddii aad kari waydo, markaa u keelay Adeegga U-Doodaha Cashuur-\nBixiyaha. Waxa ugu fiican ee aad samayn karto waa inaad hadda tallaabo qaaddo!\nWaa Maxay Xuquuqdaydu Cashuur-Bixiye Ahaan? \nIRS waxay hirgalisay Qabyo-qoraalka Xuquuqda Cashuur-Bixiyaha si ay u ilaaliso \nxuquuqda dhammaan cashuur-bixiyayaasheeda arrimaha la xidhiidha IRS. Adiga iyo \ndhammaan cashuur-bixiyayaashu waxay leeyihiin: \n • Xaqa in la Wargeliyo \n • Xaqa in la siiyo Adeeg Tayo leh \n • Xaqa ah in aadan bixin waxaan ka Badnayn Xaddiga [lacagta] Saxda ah ee Cashuurta \n • Xaqa ah in ay Loollan Galinta Meesha IRS Taagan Tahay iyo in La Dhagaysto \n • Xaqa ah in ay Rafcaan ka Qaadashada Go’aanka IRS ee Cid Madaxbannaan \n • Xaqa ah la soo Afjarka \n • Xaqa Asturnaanta \n • Xaqa Qarsoodiga \n • Xaqa Inaad Yeelato Qof ku Mata \n • Xaqa Inaad hesho Nidaam Cashuureed oo Xaq iyo Caddaalad ah \nBooqo taxpayeradvocate.irs.gov si aad u hesho macluumaad dheeraad ah oo kusaabsan \nxuquuqda, waxa ay kaaga dhigan tahay, iyo sida ay u isticmaalaan xaaladaha qaar gaar ah \noo ay dhici karto inaad kala kulanto IRS. \nQABYO-QORAALKA XUQUUQDA CASHUUR-BIXIYAHA \nXuquuqdaada, Baro, Isticmaal. \nAdeegga U-doodaha Cashuur-bixyaaha \nHalkan Waxaan U-joognaa \nin aan ku Gargaarnno\n",
"Publication 1546EZ (SO) (Rev. 1-2017) Catalog Number 54853P \nDepartment of the Treasury Internal Revenue Service www.irs.gov\nCODKAAGA KU AADDAN IRS\nGoorma ayaa la Noo Yimaaddaa \nisku day in dhibaatadaada marka koowaad adiga iyo IRS. Laakiin haddii aanad karayn, \nmarkaa noo kaalay. TAS ayaa ku caawin karta haddii: \n • \tDhibaatadaadu ay ku keenayso dhibaatooyin dhaqaale adiga, qoyskaaga, ama \n\t\nganacsigaaga. \n • \tAad waajahdo (ama ganacsigaagu uu waajahayo) halist degdeg ah ee tallaabo gurracan. \n • \tAad isku dayday si soo noqnoqotay inaad xidhiidho the IRS, laakiin cidna ma jawaabin, \n\t\nama IRS ma ayna jawaabin taariikhda ay ballanqaaday. \nHaddii aad u qalanto caawimadyada, waxa laguu xilsaari doonaa u-doode kaasi oo kula joogi \ndoonaa door kasta. U-doodahaagu waa ku dhagaysan doonaa, wuxuu kaa caawin doonaa \ninaad fahamto waxa u baahan in la sameeyo, oo wuxuu kula joogi doonaa ilaa dhibaatadaada \nla xalliyo. Adeeggayaguna waa bilaash. \nSida loola xidhiidho U-Doodaha Cashuur-Bixiyaha \nHaddii aad u malaynayso TAS inay ku caawin karto, wac u-doodahaaga deegaanka, kaasi oo \nlambarkiisu ku qoran yahay diiwaanka deegaankaaga iyo taxpayeradvocate.irs.gov. Sidoo \nkale waxaad kartaa: \n • \tInaad naga soo wacdo 1-877-777-4778.\n • \tAad fayl garayso IRS Foom 911, Aad ka codsato Kaalmada Adeegga U-Doodaha Cashuur-\n\t\nBixiyaha (Iyo Dalabka Amarka Kaalmada Cashuur-Bixiyaha) Adeegga U-Doodaha \n\t\nCashuur-Bixiyaha. Sidoo kale waxaad waydiin kartaa shaqaale IRS ah (adiga oo la jooga \n\t\nama taleefan ka wacaya) inuu dhammaystiro foomka isaga oo kaa wakiil ah. \nSidee kale ayuu Adeegga U-Doodaha Cashuur-Bixiyuhu \ncaawimo u leeyahay? \n • \tU-Doodidda Nidaamsan: Waxaanu ka shaqayno kabista khaladaadka nidaam ee \n\t\nwaawayn, khaladaadka nidaamsan ee ugu keena dhibaato cashuur-bixiyayaasha iyo \n\t\nshaqaalaha IRS si isku mid ah. Booqo irs.gov/sams.\n • \tRugaha Cashuur-Bixiyaha Saboolka ah: Ruguhu waxay u adeegaan dadka dakhligoodu \n\t\nka hooseeyo heer cayiman una baahan in loo xalliyo dhibaatooyinka cashuurta sida dib u \n\t\neegida [audits], rafcaanada, iyo murannada cashuur ururinta. Rugaha qaar waxay bixin \n\t\nkaraan macluumaad kusaabsan xuquuqda iyo masuuliyadaha cashuur-bixiyaha oo ku \n\t\nqoran luuqado kala duwan oo loogu talogalay dadka ku hadla Ingiriisida iyada ooy u \n\t\ntahay luuqadda labaad. Si aad u hesho rug kuu dhaw, booqo irs.gov/litc ama \n\t\nDaabacaadda IRS 4134, Liiska Rugta Cashuur-Bixiyaha Saboolka ah. \n • \tGuddida U-Doodista Cashuur-Bixiyaha: Ma haysaa talo celin ah si loo horumariyo IRS \n\t\noo aan haddana garanayn cidda lala xidhiidhayo? Guddida ayaa dhagaysata cashuur-\n\t\nbixiyayaasha, aqoonsata mushkiladaha cashuur-bixiyayaasha, oo samaysa tallooyin lagu \n\t\nhorumarinayo adeegga IRS iyo qanacsanaanta macmiilka. Booqo improveirs.org.\nMacluumaad dheeraad ah oo kusaabsan TAS, fadlan booqo taxpayeradvocate.irs.gov.\n"
] |
f13285a.pdf
|
0112 Form 13285-A (PDF)
|
https://www.irs.gov/pub/irs-pdf/f13285a.pdf
|
[
"Catalog Number 34949Q \nForm 13285-A \n(Rev. January 2012) \nReducing Tax Burden on America's Taxpayers\n(Referral Form for Use by the Public) \nDepartment of the Treasury — Internal Revenue Service \nOMB # 1545-2009 \nThe Internal Revenue Service (IRS) needs the taxpaying public's help in identifying meaningful taxpayer burden reduction opportunities \nthat impact a large number of taxpayers. Use this form to refer ideas for reducing taxpayer burden for consideration and possible \nimplementation. \nPlease answer the following questions to the best of your knowledge. Attach additional sheets if needed. \nTracking Number\n(Official Use Only) \nOriginator's name (Optional) \nDate (mmddyyyy) \nAddress (Street, City, State & Zip Code) (Optional) \nPhone number (include area code) (Optional) \nE-mail address (Optional) \n1. Are you? \nIndividual \nBusiness Owner \nTax Professional \nOther (please specify) \n2. What is the problem/issue causing taxpayer burden? (Be as specific as possible) \n3. What kind of taxpayers or businesses does it affect? (Please check the appropriate block and describe the nature of those affected.) \nIndividuals \nParticular Business Industry(s) (Specifiy type, e.g. restaurant, trucking) \nAll Businesses \nOther (please specify) \nParticular Business Entity(s) \nCorporation, Sole Propriator, Limited Liability Company) \n(specify type, e.g. Partnership, \n4. What is your proposed solution or remedy? (Please check the appropriate box and provide a detailed description of the remedy below.) \nSimplify forms/publications \nChange regulations or rulings \nChange the tax law \nStreamline policies or procedures \nOther (please specify) \nSubmit the completed form via email to *[email protected] or send to: \nInternal Revenue Service \nATTN: TP Burden Reduction SE:S:TBR \n5000 Ellin Road C2-470 \nLanham, MD 20706-1336 \nThank you for taking the time to refer this issue to the IRS. \nwww.irs.gov \nPage 1 of 2 \nForm 13285-A (Rev. 1-2012) \n( ) \n",
"Privacy Act Statement \nWe are providing a space where you may provide information that we may use to contact you under the authority of \n5 U.S.C. 301. The primary purpose of requesting the information is that the IRS may need to obtain more information in \norder to review your request. Potential burden reduction initiatives may be coordinated with all internal and external \nstakeholders to ensure that other program areas and interests are not negatively impacted. The information may be \ndisclosed during judicial processes to Federal agencies responsible for enforcing or implementing a statute, rule, \nregulation, order or License pertaining to the burden reduction. Providing the information is voluntary. Not providing any \nor all of the contact information may delay or impede the IRS review process if there is inadequate information to \nanalyze the issue. \nPaperwork Reduction Act Notice \nWe ask for the information on this form to carry out the Internal Revenue laws of the United States. This is a voluntary \nform. You are not required to give us the information requested on the form. However, we may not be able to consider \nyour suggestion if we don't have sufficient information. The average time and expense required to complete and file \nthis form will vary depending on individual circumstances. The estimated completion time is 15 minutes. \nYou are not required to provide any information requested on a form that is subject to the Paperwork Reduction Act \nunless the form displays a valid OMB control number and is required by law. Books or records relating to a form or its \ninstructions must be retained as long as their contents may become material in the administration of any Internal \nRevenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code \nsection 6103. \nIf you have suggestions for making this form simpler, we would be happy to hear from you. You can e-mail us at \n*[email protected]. Please put \"Forms Comment\" on the subject line. Or you can write to: \nInternal Revenue Service \nTax Products Coordinating Committee; SE:W:CAR:MP:T:T:SP \n1111 Constitution Ave. NW, IR-6406 \nWashington, DC 20224 \nDO NOT send this form to this address. \nCatalog Number 34949Q \nwww.irs.gov \nPage 2 of 2 \nForm 13285-A (Rev. 1-2012) \n"
] |
f12256.pdf
|
0520 Form 12256 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f12256.pdf
|
[
"Catalog Number 27779K\nwww.irs.gov\nForm 12256 (Rev. 5-2020)\nForm 12256 \n(May 2020)\nDepartment of the Treasury - Internal Revenue Service\nWithdrawal of Request for Collection Due Process \nor Equivalent Hearing\nTaxpayer name(s)\nTaxpayer address\nCity\nState\nZip code\nType of tax/tax form*\nTax period(s)*\nSocial Security/Employer Identification Number(s)* \n*Note: You may attach a copy of your Collection Due Process notice to this form instead of listing the tax type/form number/period \nand identification number in the spaces above. \nI've reached a resolution with the Internal Revenue Service (IRS) regarding the tax and tax periods that my hearing request concerned \nor I am otherwise satisfied that I no longer need a hearing with the Independent Office of Appeals (Appeals). Therefore, I withdraw my \nhearing request under (check all that apply): \nIRC Section 6320, notice and opportunity for a hearing upon the filing of a Notice of Federal Tax Lien \nIRC Section 6330, notice and opportunity for a hearing before a levy\nBoth IRC Section 6320 and 6330 notices\nEquivalent Hearing \nI understand that by withdrawing my request for a Collection Due Process hearing under Section 6320 and/or 6330:\n• I give up my right to a hearing with Appeals. I understand that Appeals will not issue a Notice of Determination with respect to the tax \nand tax periods subject to the hearing request. As part of a CDP determination, Appeals verifies that all legal and administrative \nrequirements were met. I understand that by withdrawing my hearing request, Appeals will not conduct this verification.\n• I give up my right to seek judicial review in the Tax Court of the Notice of Determination that Appeals would have issued as a result \nof the CDP Hearing, as Appeals will not issue a Notice of Determination. \n• I give up my right to have Appeals retain jurisdiction with respect to any determination that it would have made as a result of the \nCDP Hearing.\n• The suspension of levy action and the suspension of the statute of limitations on the period of collection, as required under the \nprovisions of IRC Sections 6320 and 6330, are no longer in effect upon the receipt by the IRS of this withdrawal. \n• I do not give up any other appeal rights that I am entitled to, such as an appeal under the Collection Appeals Program (CAP).\nI understand that by withdrawing my request for an equivalent Hearing:\n• I give up my right to a hearing with Appeals. I understand that Appeals will not issue a Decision Letter with respect to the tax and tax \nperiods subject to the hearing request.\n• I do not give up any other appeal rights that I am entitled to, such as an appeal under the Collection Appeals Program (CAP).\nTaxpayer's signature\nDate\nSpouse's signature (if applicable)\nDate\nAuthorized Representative signature (if applicable)\nDate\nFor Privacy Act information refer to Notice 609 \n"
] |
p1546ezv.pdf
|
0117 Publ 1546-EZ (VN) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p1546ezv.pdf
|
[
"Dịch Vụ Biện Hộ Người Đóng Thuế là một tổ chức độc lập thuộc Sở Thuế Vụ (Internal \nRevenue Service). Chúng tôi bảo vệ quyền người đóng thuế bằng cách bảo đảm mọi \nngười đóng thuế được đối xử công bằng, biết và hiểu quyền hạn của mình theo Đạo Luật \nQuyền Người Đóng Thuế (Taxpayer Bill of Rights).\nTôi có thể được gì từ Người Biện Hộ Người Đóng Thuế?\nChúng tôi có thể giúp quý vị giải quyết nhiều vấn đề nếu quý vị không thể giải quyết \nđược với IRS. Quý vị cần phải luôn cố gắng giải quyết vấn đề với IRS trước, nhưng nếu \nkhông được thì hãy đến dịch vụ Biện Hộ Người Đóng Thuế. Điều tốt nhất là hành động \nngay bây giờ!\nQuyền của Tôi với Tư Cách Người Đóng Thuế là gì?\nIRS áp dụng Đạo Luật Quyền Người Đóng Thuế để bảo vệ quyền hạn của tất cả người \nđóng thuế khi liên quan thuế má với IRS: Quý vị và tất cả người đóng thuế có:\n • Quyền Được Cho Biết\n • Quyền Nhận Dịch Vụ Phẩm Chất\n • Quyền Trả Không Nhiều Hơn Đúng Số Tiền Thuế\n • Quyền Phản Đối IRS và Được Lắng Nghe\n • Quyền Khiếu Nại Quyết Định của IRS tại một Diễn Đàn Độc Lập\n • Quyền Được Đóng Sổ Nội Vụ\n • Quyền Giữ Thông Tin Riêng Tư\n • Quyền Giữ Thông Tin Kín Đáo\n • Quyền Thu Dụng Người Đại Diện\n • Quyền có Hệ Thống Thuế Công Bằng và Đúng Đắn\nĐến mạng lưới taxpayeradvocate.irs.gov để biết thông tin về những quyền này, ý nghĩa \ncủa các quyền này đối với quý vị và cách áp dụng trong các trường hợp cụ thể quý vị \ngặp phải khi lo thuế má với IRS.\nĐẠO LUẬT QUYỀN NGƯỜI ĐÓNG THUẾ\nQuyền của Quý Vị. Biết Các Quyền của Mình. Dùng Các Quyền của Mình.\nDịch Vụ Biện Hộ Người Ðóng Thuế \n(Taxpayer Advocate Service, hay TAS)\nChúng Tôi Luôn Sẵn Sàng Trợ Giúp\nVietnamese\nTIẾNG NÓI CỦA QUÝ VỊ VỚI IRS\n",
"Khi nào Nên Đến với Chúng Tôi\nNên ráng giải quyết vấn đề với IRS. Nhưng nếu không thể giải quyết được thì quý vị \nđến tìm chúng tôi. TAS có thể giúp quý vị nếu:\n • \tVấn đề của quý vị gây khó khăn tài chánh cho quý vị, gia đình hoặc doanh nghiệp \n\t\ncủa quý vị.\n • \tQuý vị (hay doanh nghiệp của quý vị) phải đối mặt với mối đe dọa tức thời ngoài ý \n\t\nmuốn.\n • \tQuý vị đã cố gắng nhiều lần để liên lạc với IRS nhưng không được hồi âm, hoặc \n\t\nIRS không hồi âm vào ngày đã hứa.\nNếu quý vị đủ điều kiện được giúp đỡ thì chúng tôi sẽ chỉ định một người biện hộ trợ giúp quý vị \ntrên mọi tiến trình khai thuế. Người biện hộ sẽ lắng nghe, giúp quý vị hiểu điều gì cần làm, và hỗ \ntrợ quý vị cho đến khi giải quyết xong vấn đề. Và dịch vụ của chúng tôi miễn phí.\nCách liên lạc với một Người Biện Hộ Người Đóng Thuế\nNếu quý vị nghĩ TAS có thể giúp mình thì gọi người biện hộ tại địa phương, có số điện \nthoại trong danh bạ địa phương tại taxpayeradvocate.irs.gov. Quý vị cũng có thể:\n • Gọi cho chúng tôi theo số 1-877-777-4778.\n • Điền vào Mẫu Đơn 911 của IRS, Yêu Cầu Trợ Giúp từ Dịch Vụ Biện Hộ Người \n\t\nĐóng Thuế (và Mẫu Đơn Yêu Cầu Trợ Giúp Người Đóng Thuế) với Dịch Vụ Biện \n\t\nHộ Người Đóng Thuế. Quý vị cũng có thể yêu cầu nhân viên IRS (trực tiếp hoặc \n\t\nqua điện thoại) hoàn tất điền thông tin vào mẫu thay cho mình.\nDịch Vụ Biện Hộ Người Đóng Thuế còn giúp đỡ theo cách nào nữa?\n • Biện Hộ Toàn Diện: Mục đích của chúng tôi là sửa chữa các thiếu sót lớn hơn gây \n\t\nra toàn bộ vấn đề cho người đóng thuế cũng như nhân viên IRS. Đến mạng lưới \n\t\nirs.gov/sams.\n • Nơi Tiếp Trợ Người Đóng Thuế Có Lợi Tức Thấp: Nơi tiếp trợ phục vụ những \n\t\nngười có lợi tức thấp hơn một hạng mức và cần giải quyết vấn đề thuế má như kiểm \n\t\ntra, khiếu nại và tranh chấp thu thuế. Một vài nơi tiếp trợ có thể cung cấp thông tin \n\t\nvề quyền hạn và trách nhiệm của người đóng thuế bằng nhiều ngôn ngữ khác nhau \n\t\ncho người sử dụng tiếng Anh là sinh ngữ thứ nhì. Đến mạng lưới irs.gov/litc hoặc \n\t\nxem Ấn Bản IRS 4134, Danh Sách Nơi Tiếp Trợ Người Đóng Thuế Có Lợi Tức \n\t\nThấp.\n • Ban Trợ Giúp Người Đóng Thuế Quý vị có ý kiến có thể cải tiến IRS và không \n\t\nbiết liên lạc với ai? Ban này lắng nghe ý kiến của người đóng thuế, nhận định vấn \n\t\nđề của họ và khuyến cáo cách thức cải tiến dịch vụ IRS và làm hài lòng khách hàng. \n\t\nĐến mạng lưới improveirs.org.\nXin đến mạng lưới taxpayeradvocate.irs.gov để biết thêm thông tin về TAS.\nPublication 1546EZ (VN) (Rev. 1-2017) Catalog Number 52934P \nDepartment of the Treasury Internal Revenue Service www.irs.gov\nTIẾNG NÓI CỦA QUÝ VỊ \nVỚI IRS\n"
] |
p1546ezf.pdf
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0117 Publ 1546-EZ (FR) (PDF)
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https://www.irs.gov/pub/irs-pdf/p1546ezf.pdf
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[
"French\nLe Service du Défenseur des Contribuables (Taxpayer Advocate Service [TAS]) est un \norganisme indépendant au sein de l’Internal Revenue Service (IRS). Nous protégeons les \ndroits des contribuables en nous assurant que chacun d’eux est traité équitablement et qu’il \nconnaît et comprend ses droits dans le cadre de la Charte des droits des contribuables \n(Taxpayer Bill of Rights).\nQue puis-je attendre du défenseur des contribuables qui me \nreprésente ?\nNous pouvons vous aider à démêler des problèmes que vous ne parvenez pas à régler \navec l’IRS. Vous devez d’abord tenter de régler vos problèmes avec l’IRS, mais si vous n’y \nparvenez pas, vous pouvez alors contacter le Service du Défenseur des Contribuables. La \nmeilleure chose à faire est d’agir maintenant !\nQuels sont mes droits en tant que contribuable ?\nL’IRS a adopté une Charte des droits des contribuables afin de protéger vos droits dans \nvos relations avec l’IRS. Vous, et tous les contribuables, avez :\n • Le droit d’être informé(e)\n • Le droit à un service de qualité \n • Le droit de ne pas payer plus que le montant exact de l’impôt\n • Le droit de contester la position de l’IRS et de vous faire entendre\n • Le droit de faire appel de la décision de l’IRS auprès d’un forum indépendant\n • Le droit à l’irrévocabilité \n • Le droit au respect de la vie privée\n • Le droit à la confidentialité\n • Le droit de vous faire représenter\n • Le droit à un système fiscal juste et équitable\nConsultez le site taxpayeradvocate.irs.gov pour obtenir de plus amples renseignements \nsur ces droits, sur ce qu’ils signifient pour vous et comment ils s’appliquent à certaines \nsituations particulières auxquelles vous pouvez faire face avec l’IRS.\nLA CHARTE DES DROITS DES CONTRIBUABLES \nVos droits. Connaissez-les. Utilisez-les.\nLe Service du Défenseur des Contribuables\nNous sommes là pour vous aider\nVOTRE VOIX AU SEIN DE L’IRS\n",
"Publication 1546EZ (FR) (Rev. 1-2017) Catalog Number 50620E \nDepartment of the Treasury Internal Revenue Service www.irs.gov\nVOTRE VOIX AU SEIN DE L’IRS\nQuand nous consulter\nEssayez d’abord de résoudre votre problème avec l’IRS. Si vous n’y parvenez pas, contactez-nous. TAS \npeut vous aider si:\n •\t Vous, votre famille ou votre commerce ou entreprise êtes confrontés à des difficultés financières \n\t\nen raison de votre problème.\n •\t Vous (ou votre commerce ou entreprise) êtes confronté(e) à une action imminente contre vous.\n •\t Vous avez tenté à maintes reprises de contacter l’IRS mais vous n’avez pas reçu de réponse ou on \n\t\nne vous a pas répondu dans les délais indiqués.\nSi vous pouvez bénéficier de nos services, un défenseur sera affecté à votre dossier pour vous aider \nà chaque étape. Votre défenseur est là pour vous écouter, vous aider à comprendre ce qui doit être \nentrepris et rester à vos côtés jusqu’à la résolution de votre problème. Nos services sont gratuits.\nComment contacter un défenseur des contribuables\nSi vous pensez que TAS peut vous aider, appelez le Service du Défenseur des Contribuables de votre \nlocalité dont vous trouverez le numéro dans l’annuaire ou sur le site taxpayeradvocate.irs.gov. \nVous pouvez également :\n •\t nous appeler au 1-877-777-4778.\n •\t déposer le formulaire 911, Request for Taxpayer Advocate Service Assistance (And Application \n\t\nfor Taxpayer Assistance Order) [Demande d’assistance du TAS (et Demande d’aide au \n\t\ncontribuable)], en anglais, auprès du Service du Défenseur des Contribuables. Vous pouvez aussi \n\t\ndemander à un employé de l’IRS (en personne ou par téléphone) de remplir le formulaire en \n\t\nvotre nom.\nDe quelle autre façon le Service du Défenseur des Contribuables \npeut-il vous aider ?\n •\t Systemic Advocacy (Défense générale des intérêts) : Nous nous efforçons de corriger les plus \n\t\ngrosses failles du système qui créent des problèmes aussi bien pour les contribuables que pour \n\t\nles employés de l’IRS. Visitez le site irs.gov/sams.\n •\t Cliniques pour les personnes à faibles revenus : Les cliniques sont destinées aux contribuables \n\t\ndont les revenus sont inférieurs à un certain seuil et qui font face à des problèmes fiscaux \n\t\ntels que contrôles fiscaux, appels ou litiges de collecte fiscale. Certaines cliniques proposent des \n\t\nrenseignements sur les droits et responsabilités des contribuables pour les personnes dont \n\t\nl’anglais n’est pas la langue maternelle. Pour trouver une clinique près de chez vous, consultez le \n\t\nsite irs.gov/litc ou la publication 4134 de l’IRS, Low Income Taxpayer Clinic List.\n •\t Comité de Défense des Contribuables : Vous avez des suggestions pour améliorer l’IRS mais \n\t\nne savez pas qui contacter ? Le Comité est à l’écoute des contribuables, identifie les problèmes \n\t\nauxquels les contribuables font face et propose des suggestions pour améliorer le service de l’IRS \n\t\net la satisfaction des utilisateurs. Visitez le site improveirs.org.\nPour tout complément d’information concernant TAS, veuillez visiter le site \ntaxpayeradvocate.irs.gov.\n"
] |
p1546ezr.pdf
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1216 Publ 1546-EZ (RU) (PDF)
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https://www.irs.gov/pub/irs-pdf/p1546ezr.pdf
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[
"Russian\nCлужба помощи налогоплательщикам представляет собой независимую организацию в \nсистеме Налогового управления США. Мы защищаем права налогоплательщиков, следя \nза тем, чтобы со всеми налогоплательщиками обращались справедливо, и чтобы вы знали \nи понимали свои права в рамках «Билля о правах налогоплательщиков». \nЧего я могу ожидать от своего специалиста по вопросам \nналогообложения? \nМы можем помочь вам в решении проблем с Налоговым управлением США, которые \nвы не в состоянии решить самостоятельно. Во всех случаях постарайтесь сначала сами \nрешить свою проблему с Налоговым управлением США и только потом, если это вам \nне удастся, обращайтесь за содействием к Службе помощи налогоплательщикам. Самое \nразумное для вас – действовать безотлагательно! \nКаковы мои права в качестве налогоплательщика?\nНалоговое управление США приняло «Билль о правах налогоплательщиков» в целях \nзащиты прав всех налогоплательщиков, имеющих дело с Налоговым управлением США. \nВы, как и все налогоплательщики, располагаете следующими правами: \n • Правом на получение информации\n • Правом на качественное обслуживание\n • Правом на уплату не более, чем причитающейся с вас суммы налога \n • Правом оспаририть позицию Налогового управления США и потребовать \n \nразбирательства \n • Правом обжаловать решение Налогового управления США в независимой \n \nинстанции \n • Правом на окончательное решение \n • Правом на приватность \n • Правом на конфиденциальность\n • Правом нанять представителя \n • Правом на беспристрастную и справедливую систему налогообложения \nНа веб-сайте taxpayeradvocate.irs.gov можно получить дополнительную информацию \nоб этих правах, о том, что они означают для вас лично, и какую роль они могут сыграть \nв ряде конкретных ситуаций, которые могут возникнуть в ваших взаимоотношениях с \nНалоговым управлением США.\n«БИЛЛЬ О ПРАВАХ НАЛОГОПЛАТЕЛЬЩИКОВ» \nВаши права. Изучите их. Пользуйтесь ими.\nСлужба помощи налогоплательщикам \nМы готовы помочь вам\nВАШ ГОЛОС В НАЛОГОВОМ \nУПРАВЛЕНИИ США\n",
"Publication 1546EZ (RU) (Rev. 12-2016) Catalog Number 52933E \nDepartment of the Treasury Internal Revenue Service www.irs.gov\nВАШ ГОЛОС В НАЛОГОВОМ \nУПРАВЛЕНИИ США\nВ каких случаях следует обращаться к нам?\nПопытайтесь решить свою проблему с Налоговым управлением США самостоятельно. Но если это \nвам не удастся, тогда обращайтесь к нам. Служба помощи налогоплательщикам (TAS) может помочь \nвам, если:\n • Вы, ваша семья или ваш бизнес испытываете финансовые трудности в связи с этой проблемой.\n • Вам (или вашему бизнесу) угрожают немедленные санкции.\n • Вы неоднократно пытались связаться с Налоговым управлением США, но не получили \n \nникакого ответа, или Налоговое управление США не дало вам ответа к обещанному сроку.\nЕсли вы имеете право на нашу помощь, вам назначат представителя Службы помощи \nналогоплательщикам, который будет работать с вами на всех этапах разбирательства вашего дела. \nОн выслушает вас, поможет вам понять, что нужно делать, и будет помогать вам до тех пор, пока \nпроблема не будет решена. Причем наши услуги оказываются бесплатно. \nКак связаться с представителем Службы помощи налогоплательщикам?\nЕсли вы полагаете, что Служба помощи налогоплательщикам может быть вам полезна, позвоните \nсвоему представителю TAS. Его номер можно найти в местном телефонном справочнике и на веб-\nсайте taxpayeradvocate.irs.gov. Вы также можете:\n • Позвонить нам по номеру 1-877-777-4778.\n • Подать в Службу помощи налогоплательщикам Налогового управления США Форму 911, \n \n«Заявление на получение консультации у Службы помощи налогоплательщикам (и заявление на \n \nполучение ордера на оказание помощи налогоплательщику)» (Request for Taxpayer Advocate \n \nService Assistance (And Application for Taxpayer Assistance Order)). Вы также можете (очно или по \n \nтелефону) попросить сотрудника Налогового управления США заполнить эту форму от вашего \n \nимени. \nКакие еще виды содействия оказывает Служба помощи налогоплательщикам?\n • Консультации по системным проблемам: Мы стремимся устранять крупные недостатки \n \nсистемного характера, причиняющие неудобства как налогоплательщикам, так и сотрудникам \n \nНалогового управления США. Обращайтесь на веб-сайт irs.gov/sams.\n • Пункты оказания помощи налогоплательщикам с низким уровнем дохода: Эти пункты \n \nобслуживают лиц с доходом ниже определенного уровня, нуждающихся в помощи в решении \n \nтаких налоговых проблем, как аудиты, апелляции и споры по вопросам сбора налогов. Некоторые \n \nпункты предоставляют информацию о правах и обязанностях налогоплательщиков на разных \n \nязыках, предназначенную для лиц, для которых английский не является родным языком. Адрес \n \nближайшего к вам пункта оказания помощи налогоплательщикам с низким уровнем дохода \n \nможно найти на веб-сайте irs.gov/litc или в Публикации Налогового управления США № 4134, \n \n«Список пунктов оказания помощи налогоплательщикам с низким уровнем дохода» (Low Income \n \nTaxpayer Clinic List).\n • Комиссия по защите интересов налогоплательщиков: У вас есть предложение по улучшению \n \nработы Налогового управления США, но вы не знаете, к кому обратиться? Комиссия по защите \n \nинтересов налогоплательщиков выслушивает налогоплательщиков, выявляет их проблемы и \n \nпредлагает рекомендации по повышению качества услуг, предоставляемых Налоговым \n \nуправлением США, и удовлетворению потребностей его клиентов. Обращайтесь на веб-сайт \n \nimproveirs.org.\nДля получения дополнительной информации о Службе помощи налогоплательщикам обращайтесь, \nпожалуйста, к веб-сайту taxpayeradvocate.irs.gov.\nВ каких случаях следует обращаться к нам?\nПопытайтесь решить свою проблему с Налоговым управлением США самостоятельно. Но если это \nвам не удастся, тогда обращайтесь к нам. Служба помощи налогоплательщикам (TAS) может помочь \nвам, если:\n • Вы, ваша семья или ваш бизнес испытываете финансовые трудности в связи с этой проблемой.\n • Вам (или вашему бизнесу) угрожают немедленные санкции.\n • Вы неоднократно пытались связаться с Налоговым управлением США, но не получили \n \nникакого ответа, или Налоговое управление США не дало вам ответа к обещанному сроку.\nЕсли вы имеете право на нашу помощь, вам назначат представителя Службы помощи \nналогоплательщикам, который будет работать с вами на всех этапах разбирательства вашего дела. \nОн выслушает вас, поможет вам понять, что нужно делать, и будет помогать вам до тех пор, пока \nпроблема не будет решена. Причем наши услуги оказываются бесплатно. \nКак связаться с представителем Службы помощи налогоплательщикам?\nЕсли вы полагаете, что Служба помощи налогоплательщикам может быть вам полезна, позвоните \nсвоему представителю TAS. Его номер можно найти в местном телефонном справочнике и на веб-\nсайте taxpayeradvocate.irs.gov. Вы также можете:\n • Позвонить нам по номеру 1-877-777-4778.\n • Подать в Службу помощи налогоплательщикам Налогового управления США Форму 911, \n \n«Заявление на получение консультации у Службы помощи налогоплательщикам (и заявление на \n \nполучение ордера на оказание помощи налогоплательщику)» (Request for Taxpayer Advocate \n \nService Assistance (And Application for Taxpayer Assistance Order)). Вы также можете (очно или по \n \nтелефону) попросить сотрудника Налогового управления США заполнить эту форму от вашего \n \nимени. \nКакие еще виды содействия оказывает Служба помощи налогоплательщикам?\n • Консультации по системным проблемам: Мы стремимся устранять крупные недостатки \n \nсистемного характера, причиняющие неудобства как налогоплательщикам, так и сотрудникам \n \nНалогового управления США. Обращайтесь на веб-сайт irs.gov/sams.\n • Пункты оказания помощи налогоплательщикам с низким уровнем дохода: Эти пункты \n \nобслуживают лиц с доходом ниже определенного уровня, нуждающихся в помощи в решении \n \nтаких налоговых проблем, как аудиты, апелляции и споры по вопросам сбора налогов. Некоторые \n \nпункты предоставляют информацию о правах и обязанностях налогоплательщиков на разных \n \nязыках, предназначенную для лиц, для которых английский не является родным языком. Адрес \n \nближайшего к вам пункта оказания помощи налогоплательщикам с низким уровнем дохода \n \nможно найти на веб-сайте irs.gov/litc или в Публикации Налогового управления США № 4134, \n \n«Список пунктов оказания помощи налогоплательщикам с низким уровнем дохода» (Low Income \n \nTaxpayer Clinic List).\n • Комиссия по защите интересов налогоплательщиков: У вас есть предложение по улучшению \n \nработы Налогового управления США, но вы не знаете, к кому обратиться? Комиссия по защите \n \nинтересов налогоплательщиков выслушивает налогоплательщиков, выявляет их проблемы и \n \nпредлагает рекомендации по повышению качества услуг, предоставляемых Налоговым \n \nуправлением США, и удовлетворению потребностей его клиентов. Обращайтесь на веб-сайт \n \nimproveirs.org.\nДля получения дополнительной информации о Службе помощи налогоплательщикам обращайтесь, \nпожалуйста, к веб-сайту taxpayeradvocate.irs.gov.\n"
] |
f9423.pdf
|
0220 Form 9423 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f9423.pdf
|
[
"Catalog Number 14169I\nwww.irs.gov\nForm 9423 (Rev. 2-2020)\nForm 9423 \n(February 2020)\nDepartment of the Treasury - Internal Revenue Service\nCollection Appeal Request \n(Instructions are on the reverse side of this form)\n1. Taxpayer’s name\n2. Representative (attach a copy of Form 2848, Power of Attorney)\n3. SSN/EIN\n4. Taxpayer’s business phone\n5. Taxpayer’s home phone\n6. Representative’s phone\n7. Taxpayer’s street address\n8. City\n9. State\n10. ZIP code\n11. Type of tax (tax form)\n12. Tax periods being appealed\n13. Tax due\nCollection Action(s) Appealed\n14. Check the Collection action(s) you are appealing\nFederal Tax Lien\nLevy or Proposed Levy\nSeizure\nRejection of Installment Agreement\nTermination of Installment Agreement\nModification of Installment Agreement\nExplanation\n15. Explain why you disagree with the collection action(s) you checked above and explain how you would resolve your tax problem. \nAttach additional pages if needed. Attach copies of any documents that you think will support your position. Generally, the Internal \nRevenue Service Independent Office of Appeals will ask the Collection Function to review, verify and provide their opinion on any \nnew information you submit. We will share their comments with you and give you the opportunity to respond\nUnder penalties of perjury, I declare that I have examined this request and any accompanying documents, and to the best of my \nknowledge and belief, they are true, correct and complete. A submission by a representative, other than the taxpayer, is based on all \ninformation of which the representative has any knowledge.\n16. \nTaxpayer’s or\nAuthorized Representative’s signature (only check one box)\n17. Date signed\nIRS USE ONLY\n18. Revenue Officer's name\n19. Revenue Officer's signature\n20. Date signed\n21. Revenue Officer's phone\n22. Revenue Officer's email address\n23. Date received\n24. Collection Manager’s name\n25. Collection Manager’s signature\n26. Date signed\n27. Collection Manager’s phone\n28. Collection Manager’s email address\n29. Date received\n",
"Catalog Number 14169I\nwww.irs.gov\nForm 9423 (Rev. 2-2020)\nInstructions for Form 9423, Collection Appeal Request\nFor Liens, Levies, Seizures, and Rejection, Modification or Termination of Installment Agreements\nA taxpayer, or third party whose property is subject to a collection action, may appeal the following actions under the Collection Appeals \nProgram (CAP):\na. Levy or seizure action that has been or will be taken.\nb. A Notice of Federal Tax Lien (NFTL) that has been or will be filed.\nc. The filing of a notice of lien against an alter-ego or nominee's property.\nd. Denials of requests to issue lien certificates, such as subordination, withdrawal, discharge or non-attachment.\ne. Rejected, proposed for modification or modified, or proposed for termination or terminated installment agreements.\nf. Disallowance of taxpayer's request to return levied property under IRC 6343(d).\ng. Disallowance of property owner's claim for return of property under IRC 6343(b).\nHow to Appeal If You Disagree With a Lien, Levy, or Seizure Action\n1. If you disagree with the decision of the IRS employee, and wish to appeal, you must first request a conference with the employee's \nmanager. If you do not resolve your disagreement with the Collection manager, submit Form 9423 to request consideration by \nAppeals. Let the Collection office know within two (2) business days after the conference with the Collection manager that you \nplan to submit Form 9423. The Form 9423 must be received or postmarked within three (3) business days of the conference with \nthe Collection manager or collection action may resume.\nNote: If you request an appeal after IRS makes a seizure, you must appeal to the Collection manager within 10 business days \nafter the Notice of Seizure is provided to you or left at your home or business.\n2. If you request a conference and are not contacted by a manager or his/her designee within two (2) business days of making the \nrequest, you can contact Collection again or submit Form 9423. If you submit Form 9423, note the date of your request for a \nconference in Block 15 and indicate that you were not contacted by a manager. The Form 9423 should be received or postmarked \nwithin four (4) business days of your request for a conference as collection action may resume.\n3. On the Form 9423, check the collection action(s) you disagree with and explain why you disagree. You must also explain your \nsolution to resolve your tax problem. Submit Form 9423 to the Collection office involved in the lien, levy or seizure action.\n4. In situations where the IRS action(s) are creating an economic harm or you want help because your tax problem has not been \nresolved through normal channels, you can reach the Taxpayer Advocate Service at 877-777-4778.\nHow to Appeal An Installment Agreement Which Has Been Rejected, Proposed for Modification or Modified, or Proposed for \nTermination or Terminated\n1. If you disagree with the decision regarding your installment agreement, you should appeal by completing a Form 9423, Collection \nAppeal Request.\n2. You should provide it to the office or revenue officer who took the action regarding your installment agreement, within 30 calendar \ndays.\nNote: A managerial conference is not required. However, it is strongly recommended a conference be held with the manager \nwhenever possible.\nImportant: Never forward your request for an Appeals conference directly to Appeals. It must be submitted to the office which \ntook the action on your installment agreement.\nWhat Will Happen When You Appeal Your Case\nNormally, we will stop the collection action(s) you disagree with until your appeal is settled, unless we have reason to believe that \ncollection or the amount owed is at risk.\nYou May Have a Representative\nYou may represent yourself at your Appeals conference or you may be represented by an attorney, certified public accountant or a \nperson enrolled to practice before the IRS. If you want your representative to appear without you, you must provide a properly \ncompleted Form 2848, Power of Attorney and Declaration of Representative. You can obtain Form 2848 from your local IRS office, by \ncalling 1-800-829-3676, or by going to www.irs.gov.\nDecision on the Appeal\nOnce Appeals makes a decision regarding your case, that decision is binding on both you and the IRS. You cannot obtain a judicial \nreview of Appeals' decision following a CAP. However, there may be other opportunities to obtain administrative or judicial review of the \nissue raised in the CAP hearing. For example, a third party may contest a wrongful levy by filing an action in district court. See \nPublication 4528, Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b).\nNote: Providing false information, failing to provide all pertinent information or fraud will void Appeals' decision.\nRefer to Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for more information regarding \nthe Collection Appeals Program. Copies of these publications can be obtained online at www.irs.gov.\nThe information requested on this Form is covered under Privacy Acts and Paperwork Reduction Notices which have already been \nprovided to the taxpayer.\nPrivacy Act\n"
] |
f14652cn.pdf
|
0115 Form 14652 (CN) (PDF)
|
https://www.irs.gov/pub/irs-pdf/f14652cn.pdf
|
[
"Catalog Number 68880G\nwww.irs.gov\n表格 14652 (CN) (1-2015)\n表格 14652 (CN) \n（2015年1月）\n财政部 – 国税局\n公民权利投诉\n本表格旨在协助您向财政部国税局提出民权投诉。您不必使用本表格。只要在信上提供必要的投诉信息，即足以提出投诉。 \n \n任何情况下，国税局都不容许其雇员、受款人、承包商或分包商有歧视的行为。 \n \n任何人若认为自己在国税局协助或执行的计划和活动中遭到歧视，可填写和提交本表格或者寄信到下面的地址，提出投诉。如果您需要填\n写表格的协助，可撥打 (202) 317-6925联系我们。您也可通过联邦中继服务来联系国税局。联邦中继服务为联邦政府提供中介电信服\n务，从而与失聪、听力障碍和/或言语障碍者沟通。拨打1-800-877-8339获取服务。\n1. 写明您的姓名和地址（清楚打印或填写）\n姓名\n地址\n市\n州\n邮区代码\n电话号码（住宅）\n电话号码（工作或办公）\n电子邮箱地址\n2. 您认为歧视您的机构或实体的名称。请尽可能提供最多的信息\n个人/组织/机构\n地址\n市\n州\n邮区代码\n电话号码\n3. 在下面指明您认为的歧视依据\n种族\n肤色\n原国籍\n性别\n年龄\n残障\n宗教\n其他\n4. 我们联系您的首选方法\n电话\n电子邮件\n传真\n美国邮件\n5. 我们就此投诉与您沟通时，您是否需要特殊通融（勾选所有适用项目）\n盲文\nTDD/TTY\n大字版本\n电子邮件\n传译员（注明语言）\n6. 根据您的记忆，所指控的歧视发生在哪个（些）日期\n通过电子邮件提交表格\n",
"Catalog Number 68880G\nwww.irs.gov\n表格 14652 (CN) (1-2015)\n7. 歧视投诉一般必须在所指控事件后的180日内提出。如果最近的日期是180日以上，您可以请求豁免投诉时间要求。如果您想请求豁\n免，请说明您为何未能在所指控事件后的180日内提出投诉。\n8. 尽可能详细解释发生的事情，涉及人士，您认为的发生原因，以及您受到如何歧视。如果可能，务必包括如何区别对待您和他人的解\n释。\n9. 为国税局或低收入纳税者服务处 (LITC) 工作者，或者LITC、免费报税服务中心 (VITA) 或年长者税务咨询中心 (TCE) 的志愿者，不\n得报复向国税局提出歧视投诉者。如果您认为有人因为您提出投诉、作证、协助或参与调查或程序而对您实施报复，请在下面说明\n10. 您是否有您认为与我们调查相关的其他信息\n11. 对于所指控的歧视，您寻求哪些救济\n在投诉表格签名并注明日期。\n签名\n日期\n请将填好的公民权利投诉表格邮寄或电邮至以下地址 \nOperations Director, Civil Rights Division \nInternal Revenue Service \n1111 Constitution Avenue, NW, Room 2413 \nWashington, DC 20224 \[email protected]\n您如何得知国税局民权处\n国税局网站/互联网搜索 \n家人/朋友 /同事 \n宗教/社区组织\n律师/法律组织 \n雇主\n联邦/州/地方政府\n医疗提供者/健康计划 \n海报/小册\n其他\n1995年《文书削减法》（《美国法典》第44章第3501条起）要求我们告知您，收集规定的信息是要确保我们在受理投诉时收到处理您的投诉所需的所有信\n息。本表格的主要目的是获取关于您的民权投诉的信息。除非是调查或执行法律所必需，国税局民权处不会披露关于您或您为其提出投诉者的姓名或其他\n身份信息。披露之前，我们将从投诉方取得签名的同意书/披露表。然而，根据1974年《隐私法》（《美国法典》第5章第552a款）、《信息自由法》\n（《美国法典》第5章第552款）及其他联邦法律的相应规定，有些披露可能在不征得同意的情况下是必需且被允许的。\n"
] |
p4227.pdf
|
0120 Publ 4227 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4227.pdf
|
[
"LEARN MORE ABOUT APPEALS\nTo help you understand the Appeals process, we\nhave created educational tools using videos and\naudio recordings. The educational tools are \ndesigned for taxpayers, practitioners and others \nwho have an interest in learning more about the \nInternal Revenue Service Independent Office \nof Appeals.\nTo access these educational tools, visit the \nAppeals Website at: www.irs.gov/appeals. Click \nthe link: Online Videos and Podcasts of the \nAppeals Process. The following are samples of the \ntopics covered:\n• Welcome to the Internal Revenue Service \nIndependent Office of Appeals\n• Appealing a Tax Dispute\n• Appeals Process - Examination Issues\n• Appeals Process - Collection Issues\n• Ex Parte Communications\nFor the best audio experience, please use \nheadphones. If using speakers, please increase \nyour volume level.\nOTHER USEFUL RESOURCES\nAppeals website:\nwww.irs.gov Keyword=Appeals\n1-877-777-4778\nIRS website:\nwww.irs.gov\nTaxpayer Advocate Service:\n1-877-777-4778\nTTY/TTD: 1-800-829-4059\nIRS Toll Free:\n1-800-829-1040\nForms and Publications:\n1-800-TAX-FORM\nWELCOME\nMission\nOverview Of Appeals Process\nExpectations\nLearn More About Appeals\nOther Useful Resources\nwww.irs.gov keyword=Appeals\nPublication 4227 (Rev. 1-2020) Catalog Number 37142N\nDepartment of the Treasury Internal Revenue Service\nwww.irs.gov\nInternal Revenue Service \n \n \n \n \n \nIndependent \nOffice of\n",
"MISSION\nThe mission of the Internal Revenue Service \nIndependent Office of Appeals is to resolve tax\ncontroversies, without litigation, on a basis which\nis fair and impartial to both the Government and\nthe taxpayer and in a manner that will enhance\nvoluntary compliance and public confidence in the\nintegrity and efficiency of the Service. \nToday, alternative dispute resolution instead of\nlitigation is widely valued and applied in many areas \nof our society. Customers expect more dispute \nresolution options, and Appeals has adapted its \napproach to keep up with the new methods and \ndevelopments.\nOur vision is to promote an independent and\ninnovative environment that drives quality and timely \nresolution of tax disputes by empowering a highly \nskilled, motivated and cohesive workforce.\nAppeals is a separate function and independent\nof the IRS office that proposed the adjustment\nor collection action. Appeals will not engage in\ncommunication with employees of other IRS\nfunctions (commonly referred to as ex parte\ncommunication) to the extent such communication \nappears to compromise our independence.\nOVERVIEW OF APPEALS PROCESS\nIf you disagree with the proposed adjustment or\naction in your tax case, you can appeal your case to \nthe IRS Independent Office of Appeals. An appeals \nofficer or settlement officer will review the strengths \nand weaknesses of the respective positions taken \nin your case and give them a fresh look. Reviews by \nthe IRS Independent Office of Appeals are conducted \nin an informal manner. Differences are often settled \nduring an informal review thus avoiding expensive \nand time-consuming court proceedings. Appeals will \nconsider reasons you have for disagreeing with the \nIRS, except those based on moral, religious, political, \nconstitutional, conscientious objection, or similar \ngrounds. Our goal is to provide a forum for us to \nwork together to resolve the tax dispute.\nYou can work directly with us in the Appeals \nprocess, and you may bring a person with you to \nsupport your position. If you want to be represented \nby someone else, you must choose a person who \nis an attorney, a certified public accountant, or \nan enrolled agent authorized to practice before \nthe IRS. You must also submit a completed \nForm 2848, Power of Attorney and Declaration \nof Representative, signed by both you and your \nrepresentative, or a copy of the Form 2848 if you \npreviously submitted it to IRS.\nIf you provide significant new information on a \nmajor issue to Appeals, we generally ask the IRS \nexaminer who referred your case to Appeals to \nreview the new information and provide his or her \nanalysis and opinion in writing. The IRS examiner’s \nopinion will be shared with you and you will have \nan opportunity to provide your feedback. If Appeals \nneeds a further clarification from the IRS examiner, \nwe will contact you to participate in a conference \ncall if the clarification addresses the substance of \nthe issues in your case. \n \n \nEXPECTATIONS\nOur commitments to you are to:\n• Be fair and impartial\n• Be courteous and professional\n• Listen to your concerns\n• Explain your appeal rights and the Appeals \nprocess\n• Be responsive\n• Allow you reasonable time to respond to any \nrequests for information\nIt is your responsibility to:\n• Listen to our explanation of your appeal rights \nand the Appeals process\n• Submit a statement that includes a list of all IRS \npositions with which you disagree and how you \nunderstand the facts and law for each issue\n• Tell us how you think your case should be \nresolved\n• Assist us in promptly and accurately resolving \nyour case by participating in scheduled \nconferences and promptly responding to \nany requests for additional information or \ndocumentation\n• Let us know the best time and method to \ncontact you\n"
] |
p1546ezk.pdf
|
0117 Publ 1546-EZ (KR) (PDF)
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https://www.irs.gov/pub/irs-pdf/p1546ezk.pdf
|
[
"Korean\n납세자 보호 서비스(Taxpayer Advocate Service)는 연방국세청 내의 \n독립 조직입니다. 저희는 모든 납세자들을 공정하게 대우하고 여러분이 \n납세자 권리 선언에 근거한 자신의 권리를 알고 이해하도록 함으로써 납\n세자 권리를 보호합니다.\n납세 조언자로부터 무엇을 기대할 수 있습니까?\n저희는 납세자가 IRS와 해결할 수 없는 문제들을 해결하도록 도와드립니\n다. 항상 IRS와 문제 해결을 위해 먼저 노력을 해 보고, 해결이 안 될 경\n우 납세자 보호 서비스를 방문하십시오. 가장 좋은 것은 지금 바로 실행\n하는 것입니다!\n납세자로서 나의 권리는 무엇입니까?\nIRS는 모든 납세자들이 IRS와 상대할 때 권리를 보호하기 위해 납세자 \n권리 선언을 채택하였습니다. 모든 납세자에게는 다음의 권리가 있습니\n다.\n • \t 정보를 받을 권리\n • \t 양질의 서비스를 받을 권리\n • \t 정확한 세액 이상을 납부하지 않을 권리\n • \t IRS의 입장에 이의를 제기하고 답변을 들을 권리\n • \t 독립적 포럼에서 IRS 결정에 대한 이의신청을 할 권리\n • \t 결정이 최종적인 것인지 알 권리\n • \t 사생활 보호 권리\n • \t 비밀유지에 관한 권리\n • \t 대리인을 선임할 권리\n • \t 공정하고 공평한 조세 제도에 대한 권리\n이들 권리에 관한 자세한 내용, 납세자에게 주는 의미, IRS와 상대할 \n때 직면할 수 있는 일부 상황에 적용하는 방법에 관하여 알고 싶으면 \ntaxpayeradvocate.irs.gov를 방문하십시오.\n납세자 권리 선언\n여러분의 권리. 권리 파악. 권리의 활용\n납세자 보호 서비스\n저희는 여러분을 돕기 위해 여기에 있습니다. \n국세청에서 귀하의 발언권\n",
"저희에게 방문하는 것이 필요할 때\n먼저 IRS와 문제 해결을 위해 노력하십시오. 하지만 해결이 안 되면 저희에게 오십시\n오. 아래의 경우에 TAS가 도와드릴 수 있습니다.\n • \t세무 문제로 인하여 귀하나 가족 또는 사업에 경제적인 어려움이 발생함.\n • \t귀하나 귀하의 사업체가 불리한 조치를 당할 시점에 임박함.\n • \t귀하가 연방국세청에 연락하려고 여러 번 시도했지만 응답이 없거나, 연방\n\t\n국세청이 약속한 날짜까지 응답하지 않음.\n귀하가 도움을 받을 자격이 있을 경우 항상 귀하와 함께할 상담 조언자 한 명을 지정해 \n드립니다. 담당 조언자가 여러분의 설명을 듣고 필요한 조치가 무엇인지 이해하도록 도\n와드리고 문제가 해결될 때까지 여러분과 함께 합니다. 저희 서비스는 무료입니다.\n납세 조언자에게 연락하는 방법\nTAS가 도움이 될 수 있다고 생각되시면 현지 납세 조언자에게 전화하십시오. \n전화번호는 현지 전화번호부 또는 taxpayeradvocate.irs.gov에서 찾을 수 있습니다. 아래 \n번호도 이용할 수 있습니다.\n • \t1-877-777-4778번으로 연락 주십시오.\n • \tIRS 양식 911, 납세자 보호 서비스 지원 요청서(및 납세자 지원 주문 신청\n\t\n서)를 납세자 보호 서비스에 제출하십시오. 또한 국세청 직원에게 (직접 또\n\t\n는 전화로) 귀하를 대신하여 양식을 작성해주도록 요청할 수도 있습니다.\n납세자 보호 서비스가 다른 어떤 도움을 줍니까?\n • \t체계적 조언(Systemic Advocacy): 납세자와 국세청 직원 모두에게 \n\t\n곤란을 야기할 수 있는 대규모의 체계적인 문제를 해결하기 위해 \n\t\n노력합니다. 웹사이트 irs.gov/sams를 참조하십시오.\n • \t저소득 납세자 클리닉 (Low Income Taxpayer Clinics): 여기서는 \n\t\n소득이 일정 수준 이하인 개인으로서 감사, 이의신청, 징세 분쟁 등 \n\t\n세무 문제 해결이 필요한 개인들에게 서비스를 제공하고 있습니다. 일부 \n\t\n클리닉에서는 영어가 모국어가 아닌 개인들을 위해 다양한 언어로 \n\t\n납세자의 권리와 책임에 관한 정보를 제공할 수 있습니다. 근처에 있는 \n\t\n클리닉을 찾으려면 irs.gov/litc를 방문하거나 IRS 간행물 4134, 저소득 \n\t\n납세자 클리닉 목록을 참조하십시오.\n • \t납세자 조언자 위원단(Taxpayer Advocacy Panel): 국세청 개선에 관한 \n\t\n제안사항이 있지만 누구에게 연락해야 하는지 모르십니까? 이 위원단은 \n\t\n납세자들의 말을 경청하고 그들의 문제점을 파악하며, 국세청 서비스와 \n\t\n납세자들의 만족도를 향상시킬 방안을 제시합니다. 웹사이트 \n\t\nimproveirs.org를 방문하십시오.\nTAS에 관한 자세한 내용은taxpayeradvocate.irs.gov를 참조하십시오.\nPublication 1546EZ (KR) (Rev. 1-2017) Catalog Number 52937W \nDepartment of the Treasury Internal Revenue Service www.irs.gov\n국세청에서 귀하의 발언권\n"
] |
p4528.pdf
|
0318 Publ 4528 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4528.pdf
|
[
"Making an Administrative Wrongful Levy Claim Under\nInternal Revenue Code (IRC) Section 6343(b)\nWhat is an administrative wrongful levy claim under IRC \nsection 6343(b) – An administrative wrongful levy claim under \nIRC section 6343(b) is a request, made by a person other than \nthe taxpayer who owes the taxes, for the return of property \nbelieved to be wrongfully levied upon or seized. Generally, the \nperson making the request believes that the levy or seizure \nis wrongful because the property levied or seized belongs to \nthem, or they believe they have a superior claim to the property \nthat is not being recognized by the IRS.\nWho may make an administrative wrongful levy claim – \nAny person (other than the person who owes the taxes and for \nwhich the IRS levied or seized property to collect) may make an \nadministrative wrongful levy claim. If you believe the property \nlevied or seized belongs to you and not the person against \nwhom the tax is assessed, or if you believe you have a superior \nclaim against the property that is not being recognized by the \nIRS, you may make an administrative wrongful levy claim.\nHow does a person make an administrative wrongful levy \nclaim – You can submit a written request that the IRS return \nthe levied or seized property, recognize your superior claim to \nthe property, or return to you any proceeds the IRS received \nfrom the levy or from the sale of the seized property.\nNOTE: As an alternative to making an administrative wrongful \nlevy claim, IRC section 7426(a)(1) provides that a third party \nmay bring a civil action against the United States in a district \ncourt of the United States seeking the same relief. If you file \nan administrative wrongful levy claim and the IRS rejects it, \nyou can still bring a civil action in district court. While you \ncan file a suit under section 7426(a)(1) without first filing an \nadministrative claim, you may not seek damages under section \n7426(h) unless you have exhausted all administrative remedies \nby filing an administrative claim prior to filing suit. If you choose \nto bring a civil action, you should consult with an attorney to \ndetermine the proper procedure.\nIs there a time limit for making an administrative wrongful \nlevy claim –\n1. \u0007\nIf the United States has not yet sold specific seized property, \na wrongful levy claim may be made at any time.\n2. \u0007\nIf seized tangible property has been sold, a wrongful levy \nclaim must be made before the expiration of 2 years from the \ndate the notice of seizure (Form 2433) is given to the owner \nor possessor of the property.\n3. \u0007\nIf cash has been or will be turned over to the IRS by the \nperson upon whom a levy was served, a wrongful levy claim \nmust be made before the expiration of 2 years from the date \nthe notice of the levy, (Form 668-A(c)(DO), Form 668-B, or \nForm 668-W(c)(DO)) is delivered.\nCaution: For notices of seizure given to the owner or possessor \nof property on or before March 22, 2017, and notices of levy \ndelivered on or before that date, the 2-year deadline described \nabove was 9 months. \nNOTE: If you choose to bring a civil action in district court, you \nmust do so before the expiration of 2 years from the date the \nnotice of seizure or notice of levy is delivered. If you make an \nadministrative wrongful levy claim within the 2-year period, the \n2-year period for bringing a civil action will be extended for the \nshorter of the following two periods.\n1. \u0007\nA period of 12 months from the date of filing your request, or\n2. \u0007\nA period of 6 months from the date a notice of disallowance \nis mailed to you by registered or certified mail. \nCaution: For notices of seizure and notices of levy delivered \non or before March 22, 2017, the 2-year deadline described \nabove was 9 months. For persons making an administrative \nwrongful levy claim within that 9-month period, the 12-month or \n6-month extension described above applied\nWhere should an administrative wrongful levy claim be \nfiled – Your claim should be in the form of a letter addressed to \nthe IRS Advisory Group for the area where the levy or seizure \nwas made. Publication 4235, Collection Advisory Group \nNumbers and Addresses, lists the addresses of Advisory \nGroup offices for every area of the country. You should send \nyour claim to the office marked “Other” in the “Advisory Offices” \nsection of the Publication 4235, for the area where the levy or \nseizure was made.\nWhat information should be included with an administrative \nwrongful levy claim – Your claim should include the following:\n1. The name and address of the person making the claim.\n2. A detailed description of the levied or seized property.\n3. \u0007\nA detailed description of your basis for claiming an interest in \nthe levied or seized property.\n4. \u0007\nThe name and address of the person against whom the tax \nwas assessed.\n5. The IRS office that issued the levy or made the seizure.\n6. \u0007\nThe date of the levy, as shown on the notice of seizure (Form \n2433), or as shown on the notice of levy (Form 668-A(c)(DO) \nor Form 668-W(c)(DO)).\n7. \u0007\nA statement why any of the information requested in items 4 \nthrough 6 above is not available.\n8. Any documents that support your claim.\nIf the IRS decides to reject your administrative wrongful \nlevy claim, may the determination be appealed – If your \nclaim is rejected, you have the right to appeal this determination \nthrough the Collection Appeals Program (CAP), as explained in \nPublication 1660, Collection Appeal Rights.\nPublication 4528 (Rev. 3-2018) Catalog Number 48515Q Department of the Treasury Internal Revenue Service www.irs.gov\n"
] |
p4454.pdf
|
1216 Publ 4454 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4454.pdf
|
[
"Laws and Executive Orders\nFederal laws and executive orders that prohibit \ndiscrimination and protect taxpayer civil rights: \n\n Title VI of the Civil Rights Act of 1964\n\n Title IX of the Education Amendments of \n1972\n\n Section 504 of the Rehabilitation Act of 1973\n\n Section 508 of the Rehabilitation Act of 1973\n\n Age Discrimination Act of 1975\n\n Executive Order 13166, Improving Access \nto Services for Persons with Limited English \nProficiency\n\n Executive Order 13160, Ensuring Equal \nOpportunity in Federally Conducted \nEducation and Training Programs\nReasonable Accommodation for \nTaxpayers with Disabilities\nTaxpayers with disabilities may need a \nreasonable accommodation to participate \nor receive the benefits of services funded or \nsupported by the IRS. \nWhen a request is made by a taxpayer, IRS \nemployees and staff/volunteers should provide \nthe request for reasonable accommodation. \nIf you have questions about the reasonable \naccommodation process, contact the IRS \nCivil Rights Unit taxpayer accommodation \ncoordinator at:\nTTY/TTD (202) 289-4394\nEmail:\t [email protected]\nLanguage Access for Taxpayers with \nLimited English Proficiency \t\nIf language assistance is needed, site \ncoordinators and IRS managers must take \nreasonable steps to ensure the taxpayer has \naccess to participate in or receive benefits \nfrom programs or activities funded or \nsupported by the IRS. \nFor more information about language \nassistance visit the Department of Justice \nwebsite at: www.LEP.gov\nTaxpayer Civil Rights: Filing a \nComplaint\nIf you believe you have been discriminated \nagainst by an IRS employee or by staff/\nvolunteer at assisted \nprogram sites, you may \nfile a complaint of \ndiscrimination \nbased on \nany of the \nprotected \ngroups covered by the federal civil rights \nlaws and executive orders that prohibit \ndiscrimination. \nThe complaint must be filed within 180 days \nfrom the date in which the discrimination \ntook place. The filing date may be extended \nif you can show good cause. \nYour complaint should include: \n1) Your name\n2) Your address\n3) Telephone number\n4) The name of the organization\n5) Address and name of person you believe \ndiscriminated against you\n6) Provide the how, when and why \n7) Date and signature\n\n An electronic complaint form is available \nat: www.irs.gov/uac/your-civil-rights-are-\nprotected \n\n Email complaints to: edi.civil.rights.\[email protected]\n\n Send written complaints to: \nIRS Civil Rights Unit\nRoom 2413\n1111 Constitution Avenue NW \nWashington, DC 20224\n",
"Mission\nThe mission of the Internal Revenue Service \nis to provide America’s taxpayers top quality \nservice by helping them understand and meet \ntheir tax responsibilities and in doing so apply \nthe tax law with integrity and fairness to all.\nThe IRS does not tolerate discrimination of any \nkind. This zero-tolerance policy also applies \nto employees of the IRS and anyone who \nvolunteers or works with taxpayers as part of a \nfederally assisted program.\nResponsibilities\nThe IRS, Office of Equity, Diversity and \nInclusion, Civil Rights Unit is responsible for \nenforcing the federal civil rights laws and \nexecutive orders which prohibits discrimination \nbased on race, color, national origin (including \nlimited English proficiency), disability, reprisal, \nsex (in education programs or activities) or \nage in programs or activities receiving federal \nfinancial assistance from the IRS. Prohibited \ndiscrimination also applies to religion, sexual \norientation and status as a parent in education \nor training programs or activities conducted by \nthe IRS.\nInformation\nFor more information concerning taxpayer \nreasonable accommodations, language \nassistance or complaints please contact:\nIRS Civil Rights Unit\nRoom 2413\n1111 Constitution Avenue, NW\nWashington, DC 20224\n(202) 317-6925 (Voice)\n(855) 217-0041 (Fax)\[email protected]\nwww.irs.gov/uac/your-civil-rights-are-\nprotected \nYour Civil Rights \nare Protected\nPublication 4454 (Rev. 12-2016) Catalog Number 39738F Department of the Treasury Internal Revenue Service www.irs.gov\nOffice of Equity, Diversity and Inclusion\nCIVIL RIGHTS UNIT (CRU)\n"
] |
p3148sp.pdf
|
0419 Publ 3148 (SP) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p3148sp.pdf
|
[
"Publication 3148(SP) (Rev. 4-2019) Catalog Number 27444Q Department of the Treasury Internal Revenue Service www.irs.gov\nUna Guía sobre cómo Declarar los Ingresos de propinas\nPara los empleados que reciben ingresos de propinas\nCONSEJOS\nLAS PROPINAS\n",
"",
"3\nSi usted trabaja y recibe propinas, \nesta guía es para usted.\nEl ingreso de propinas que usted recibe por los servicios que presta como un empleado ya sea en efectivo o incluido \nen un cargo – es ingreso tributable. Siendo ingreso tributable, estas propinas están sujetas al impuesto federal sobre los \ningresos, impuestos al Seguro Social y al Medicare y pueden estar sujetas al impuesto estatal sobre los ingresos también. \nEl Servicio de Impuestos Internos (IRS, por sus siglas en inglés) ha preparado esta guía para ayudar a los empleados que \npueden necesitar respuestas a las preguntas sobre cómo declarar los ingresos de propinas.\n",
"4\n¿Qué propinas tengo que declarar?\n¿Tengo que informar todas mis propinas a \nmi jefe?\nSi recibió $30.00 o más en propinas en cualquier mes, debe \ninformar todas sus propinas a su empleador para que así los \nimpuestos federales sobre los ingresos, impuestos al Seguro \nSocial y al Medicare y tal vez los impuestos estatales sobre los \ningresos, puedan ser retenidos.\n¿Tengo que declarar todas mis propinas en \nmi declaración de impuestos?\nSí. Todas las propinas son ingreso tributable y deben ser \ndeclaradas en su declaración de impuestos.\nMe dijeron que sólo tengo que declarar \ncierto porcentaje de mis ventas totales \ncomo propinas. ¿Es esto cierto?\nNo. Usted tiene que informar a su empleador todas (100%) las \npropinas que recibe, excepto las propinas de cualquier mes \nque no suman un mínimo de $30.00.\nA veces no recibo las propinas directamente \nde los clientes, sino de otro empleado. \n¿Tengo que declarar esas propinas? \nSí. Los empleados que reciben propinas de otro empleado \n(conocido como “tip out”) tienen la obligación de declararlas. \nLos empleados frecuentemente distribuyen parte de las \npropinas que han ganado a otros empleados. Recuerde, todas \nlas propinas son ingreso tributable. \n¿Tengo que declarar las propinas que yo \npague a otros empleados?\n No. Usted declara a su empleador sólo la cantidad de propinas \ncon las que usted se queda. Sin embargo, tiene que mantener \nun registro de las propinas que pague a otros empleados \nademás del registro de sus otros ingresos de propinas \n(propinas en efectivo, propinas por cargos en tarjetas, propinas \ndivididas, fondo común de propinas, etcétera).\n",
"5\n¿Qué registros tengo que mantener?\n¿Qué clase de registros tengo que \nmantener?\nTiene que mantener un registro diario de todos sus ingresos de \npropinas. Puede utilizar la Publicación 1244, Employee’s Daily \nRecord of Tips and Report to Employer (Registro diario de \npropinas recibidas por el empleado e informe al empleador), \nen inglés (o si está en Puerto Rico utilice la versión 1244-\nPR) para registrar sus ingresos de propinas en un año. La \nPublicación 1244 incluye el Formulario 4070, Employee’s \nReport of Tips to Employer (Informe al empleador de propinas \nrecibidas por el empleado), en inglés (o si está en Puerto Rico \nutilice la versión 4070-PR) y el Formulario 4070A, Employee’s \nDaily Record of Tips (Registro diario de propinas del \nempleado), en inglés (o si está en Puerto Rico utilice la versión \n4070A-PR). Estos formularios tienen espacio para que usted \nregistre su nombre, el nombre y la dirección del empleador, la \nfecha en que se recibieron las propinas, la fecha de su registro, \nlas propinas que se recibieron en efectivo y por cargos en \ntarjetas, las propinas que usted distribuyó a otros empleados \ny el nombre del empleado pagado. Su registro diario sería su \nmejor prueba en caso de que su declaración de impuestos \nsobre los ingresos sea cuestionada. Para obtener una copia \ngratis de la Publicación 1244, llame al IRS al 1-800-829-3676.\n¿Qué puede suceder si no mantengo un \nregistro de mis propinas?\nSi se determina durante una revisión que usted declaró de \nmenos sus ingresos de propinas, el IRS tasará los impuestos \nque usted adeuda basándose en los mejores registros \ndisponibles de su empleador. Los ingresos de propinas se \nsuman. La declaración insuficiente podría resultar en que \nusted adeude considerables multas por concepto del impuesto \nfederal sobre los ingresos, el impuesto al Seguro Social y al \nMedicare e intereses.\n¿Si informo todas mis propinas a mi \nempleador, aún tengo que mantener \nregistros? \nSí. Usted debe mantener un registro diario de sus propinas \npara que, en caso de una revisión, pueda comprobar la \ncantidad verdadera de las propinas recibidas. Hay varias \nrazones por las que podría necesitar los registros:\nn\nn\nSu declaración podría ser seleccionada al azar para una revisión \ndel impuesto federal sobre los ingresos.\nPor ejemplo: Su Formulario 1040, U.S. Individual Income Tax \nReturn (Declaración del impuesto sobre el ingreso personal en \nlos Estados Unidos, en inglés), establece que usted tiene su \npropia casa, dos automóviles y tres exenciones, y su Formulario \nW-2 muestra que usted sólo ganó $10.000 de ingresos. En esta \nsituación, una revisión podría ocurrir si el revisor determina que \nlos ingresos posiblemente fueron declarados de menos.\nn\nn\nUn revisor de propinas podría revisar los libros y registros \nde su empleador. La revisión podría revelar ingresos de \npropinas no declarados que usted puede tener que verificar \nposteriormente.\nn\nn\nUn Centro de Servicio al Cliente del IRS puede buscar \nuna concordancia de la información de sus ingresos en su \nFormulario 1040 con la información de sus ingresos en su \nFormulario W-2. Si estas cifras no concuerdan, usted podría \nrecibir un aviso sobre la discrepancia y una posible revisión de \nsu declaración de impuestos\n",
"6\n¿Cómo afecta esto a la presentación de mi \ndeclaración del impuesto sobre los ingresos?\nSe me olvidó informar mis ingresos de \npropinas a mi empleador, pero recordé \nincluirlos en mi declaración del impuesto \nfederal sobre los ingresos. ¿Habrá un \nproblema?\nSi usted no informa sus ingresos de propinas a su empleador, \npero sí incluye los ingresos de propinas en su declaración \ndel impuesto federal sobre los ingresos, podría adeudar una \nmulta del 50% por impuestos al Seguro Social y al Medicare, \ny estar sujeto a una multa por negligencia y posiblemente una \nmulta por el impuesto estimado. Cuando usted no informa sus \npropinas a su empleador, coloca a su empleador en riesgo de \nuna posible tasación de la parte de los impuestos al Seguro \nSocial y al Medicare correspondiente al empleador. \nSi declaro todas mis propinas, pero mis \nimpuestos sobre las propinas son mayores \nque mi pago de mi empleador, ¿cómo pago \nlos impuestos restantes?\nUsted puede pagar el impuesto al presentar su declaración del \nimpuesto federal sobre los ingresos o puede tomar parte del \ndinero que recibe en propinas y entregárselo a su empleador \npara aplicarse a los impuestos retenidos de menos. El \nempleador entonces registrará estos impuestos y usted recibirá \ncrédito en su Formulario W-2. Si usted espera para pagar \ncuando presente su declaración de impuestos, usted podría \nestar sujeto a una multa por el impuesto estimado.\n¿Qué puede suceder si no declaro mis \npropinas al IRS?\nSi el IRS determina mediante una revisión, que usted declaró \nde menos sus propinas, usted podría estar sujeto a impuestos \nadicionales del impuesto federal sobre los ingresos, impuestos \nal Seguro Social y al Medicare, y posiblemente al impuesto \nestatal sobre los ingresos. Además, una multa del 50% del \nimpuesto adicional al Seguro Social y al Medicare, y una multa \npor negligencia del 20% del impuesto adicional sobre los \ningresos, más intereses, se pueden aplicar.\n¿Cómo me beneficia si declaro todas mis \npropinas?\nHay muchas razones buenas por las que desea declarar todos \nsus ingresos de propinas:\nn\nn\nEl aumento de los ingresos puede mejorar la aprobación de \nfinanciamiento al solicitar préstamos por grandes cantidades \n(hipoteca, automóvil y otros préstamos)\nn\nn\nMayores beneficios de compensación del trabajador, si se \nlastima en el trabajo \nn\nn\nMayores beneficios de compensación por desempleo \nn\nn\nMayores beneficios de Seguro Social y de Medicare (cuanto \nmás pague, mayores serán sus beneficios)\nn\nn\nMayor participación en la pensión, anualidad, o plan de ahorros \npara la jubilación 401(k) del empleado \nn\nn\nVerifique con su empleador para otros beneficios mayores \n(basados en la paga) que su compañía puede ofrecer, tales \ncomo seguro de vida, pagos por incapacidad y el derecho de \ncomprar acciones. \nn\nn\nCumplimiento con la ley tributaria \n",
"7\n¿El requisito de informar propinas es exclusivo de \nuna industria específica?\n¿El requisito de informar propinas se \naplica únicamente a los empleados en una \nindustria específica?\nNo. La ley requiere que toda persona que recibe ingresos \nde propinas los informe a su empleador. El Programa de \nEducación/Determinación de la Tasa de Propinas (TRD/EP, \npor sus siglas en inglés) fue promovido por primera vez en \nla industria de juegos de azar (industria de casinos) en Las \nVegas, Nevada y posteriormente a la industria de comidas y \nbebidas. Otras personas que reciben ingresos de propinas \nincluyen los mozos de aeropuertos, bármanes, peluqueros, \nbotones, trabajadores de casinos, personas del servicio de \nentrega, caddies del golf, personas encargadas del servicio \nde limpieza en hoteles, manicuristas, masajistas, personas \nencargadas del estacionamiento, mozos de trenes y taxistas.\n¿Por qué debo informar mis propinas a mi \nempleador?\nCuando informa sus ingresos de propinas a su empleador, \nel empleador tiene la obligación de retener los impuestos \nfederales sobre los ingresos, los impuestos al Seguro Social y \nal Medicare y posiblemente los impuestos estatales sobre los \ningresos. \nLa declaración de las propinas puede aumentar su crédito de \nSeguro Social, resultando en mayores beneficios de Seguro \nSocial y de Medicare cuando usted se jubile. La declaración \nde las propinas también puede aumentar otros beneficios a \nlos que puede tener derecho, tales como los beneficios de \ndesempleo, compensación del trabajador por accidentes en el \ntrabajo o beneficios de jubilación.\nAdemás, un mayor ingreso puede mejorar la aprobación de \nfinanciamiento para hipotecas, automóvil y otros préstamos.\n¿Por qué la declaración de las propinas se \nha convertido en un problema?\nLa ley siempre ha requerido que se declaren todas las \npropinas. El IRS ha puesto mayor énfasis en la declaración de \nlos ingresos de propinas en los últimos años, debido a que un \nnúmero significativo de contribuyentes no declaran todo lo que \nganan de propinas como ingreso tributable.\n",
"8\n¿Qué es este programa de cumplimiento del que he \nescuchado?\nMi empleador ha firmado un acuerdo de \ncumplimiento con el IRS referente a las \npropinas. ¿Qué es esto?\nEl Programa de Educación/Determinación de la Tasa \nde Propinas fue desarrollado en 1993 para ayudar a \nlos empleados que reciben ingresos de propinas y sus \nempleadores, a entender las leyes sobre la declaración de los \ningresos de propinas. Bajo este programa y dependiendo de \nsu negocio específico, su empleador puede firmar uno de los \ntres acuerdos – el Acuerdo de Determinación de la Tasa de \nPropinas (TRDA, por sus siglas en inglés), el Compromiso \nAlternativo de Declaración de Propinas (TRAC, por sus siglas \nen inglés), o el Acuerdo de Cumplimiento de Propinas de la \nIndustria de Juegos de Azar (GITCA, por sus siglas en inglés). \nPídale a su empleador más información sobre este programa.\nTRDA–¿Cuáles son mis responsabilidades, \ncomo un empleado, conforme al Acuerdo \nde Determinación de la Tasa de Propinas?\nA usted se le requiere presentar sus declaraciones del \nimpuesto federal. Puede que se le pida que firme un Acuerdo \nde Participación del Empleado que recibe Propinas afirmando \nque usted participa en el programa. El empleador, como un \nparticipante en el TRDA, ha acordado con el IRS a una tasa de \npropinas para el negocio del empleador. Para permanecer un \nempleado participante, usted debe informar propinas iguales \no mayores de la tasa de propinas determinada conforme al \nacuerdo. Además, como parte del acuerdo TRDA, el empleador \ntiene la obligación de informar al IRS el nombre de usted, \nnúmero de Seguro Social, las horas trabajadas o las ventas \nrealizadas, la clasificación de su turno de trabajo y sus \npropinas informadas, si usted no participa en el programa.\nGITCA –¿Cuáles son mis responsabilidades, \ncomo un empleado, conforme al Acuerdo \nde Cumplimiento de Propinas de la \nIndustria de Juegos de Azar?\nA usted se le requiere presentar sus declaraciones del \nimpuesto federal. Puede que se le pida que firme un Acuerdo \nde Informar Propinas del Empleado de la Industria de Modelos \nde Juegos de Azar, afirmando que usted participa en el \nprograma. El empleador, como un participante en el GITCA, \nha acordado con el IRS a una tasa de propinas para el negocio \ndel empleador. Para permanecer un empleado participante, \nusted debe informar propinas iguales o mayores de la tasa de \npropinas determinada conforme al acuerdo. Además, como \nparte del acuerdo GITCA, el empleador tiene la obligación de \ninformar al IRS el nombre de usted, número de Seguro Social, \nlas horas trabajadas o las ventas realizadas, la clasificación \nde su turno de trabajo y sus propinas informadas, si usted no \nparticipa en el programa. \n",
"9\nTRAC–¿Cuáles son mis responsabilidades, \ncomo un empleado, conforme al \nCompromiso Alternativo de Declaración de \nPropinas\nEmpleado que recibe las propinas directamente:\nn\nn\nSu empleador le proporcionará una información por escrito (al \nmenos mensualmente) mostrando sus propinas por cargos en \ntarjetas \nn\nn\nUsted debe verificar o corregir esta información \nn\nn\nUsted debe indicar la cantidad de propinas en efectivo recibidas \nn\nn\nAl informar sus propinas en efectivo, debe recordar que hay una \nrelación entre las propinas por cargos en tarjetas y las propinas \nen efectivo \n(Su empleador tal vez pueda informarle de las ventas del negocio \ncargadas por tarjetas, a la proporción de las ventas en efectivo. \nPor ejemplo, si el negocio registra 50% por cargos en tarjetas y \n50% en efectivo, y usted recibió y declaró $100 de propinas en \nsus ventas por tarjetas, es razonable creer que usted debe declarar \ncerca de $100 en propinas en efectivo).\nn\nn\nPuede que se le pida que proporcione el nombre y la cantidad \nde propinas que le haya pagado a los empleados que reciben \npropinas indirectamente. ¿El informar los ingresos de propinas \nsolo se aplica a los empleados de una industria específica?\nEmpleado que recibe las propinas indirectamente:\nn\nn\nA usted se le requiere informar todas sus propinas a su \nempleador. Si el negocio establece que los empleados que \nreciben las propinas directamente proporcionen el nombre y la \ncantidad de propinas compartidas con usted, el negocio podría \nproporcionarle una información de las propinas que usted \ntendría que verificar o corregir. \n",
"10\nEl IRS proporciona las siguientes publicaciones y \nformularios que tratan sobre cómo declarar los ingresos \nde propinas. Estos productos se pueden descargar del sitio \nweb del IRS en www.irs.ustreas.gov, y ordenarlos al IRS \nllamando al 1-800-829-3676. (Para acceso con equipo TTY/\nTDD, marque 1-800-829-4059)\nPublicación 505 – Tax Withholding and Estimated Tax (El impuesto retenido y el impuesto \nestimado), en inglés\nPublicación 531– Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés \nPublicación 1244 – Employee’s Daily Record of Tips and Report to Employer (Registro diario de \npropinas recibidas por el empleado e informe al empleador), en inglés. Esta publicación incluye \nel Formulario 4070, Employee’s Report of Tips to Employer (Informe al empleador de propinas \nrecibidas por el empleado) y el Formulario 4070A, Employee’s Daily Record of Tips (Registro diario \nde las propinas del empleado), ambos en inglés. \nFormulario 1040ES – Estimated Tax for Individuals (El impuesto estimado para individuos), en \ninglés \nFormulario 4137 – Social Security and Medicare Tax on Unreported Tip Income (El impuesto al \nSeguro Social y al Medicare sobre los ingresos de propinas no declaradas) \n",
"",
""
] |
p4985.pdf
|
0216 Publ 4985 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4985.pdf
|
[
"R\nP \nO\nQ\nGITCA is a Partnership...\n… with over 1,000 commercial and tribal gaming\nestablishments who signed into the program\n… and nearly 100,000 participating employees\nnationwide\nThis voluntary tip reporting compliance program\nis administered under Revenue Procedure 2007-32.\nTipped \nEmployees\nGaming Industry Tip \nCompliance Agreement (GITCA)\nfor\nYour GITCA Territory Contacts\nEast Territory\nTerri L. Vrabel\[email protected]\n(717) 840-6035\nMid-States Territory\nJennifer L. Cunningham\[email protected]\n(304) 561-3011\nWest Territory\nSharon S. Huff\[email protected]\n(408) 283-1534\nIndian Tribal Governments\nLaurie P\n. Brunette\nLaurie.P\[email protected]\n(405) 297-4496\nAdditional Information on\nEmployee Tip Reporting\nPub 531 – Reporting Tip Income\nPub 1244 – Employee’s Daily Record of\nTips and Report to Employer\nPub 3148 - A Guide to Tip Income\nReporting for Employees who Receive\nTip Income\nAvailable at www.irs.gov Forms and\nPublications\nPublication 4985 (Rev. 2-2016) Catalog Number 59217P \nDepartment of the Treasury Internal Revenue Service www.irs.gov\nProtect yourself and your employer from \ntip audits...join today!\nTo learn more about the voluntary agreement \nprogram, access the irs.gov website at \nMarket Segment Understandings (MSU).\nFor Indian Tribal Governments, go to:\nwww.irs.gov/govt/tribes \nGITCA works for you!\nJoin Today!\nNational Tip Reporting Compliance Program\nNational Tip Reporting Compliance\nTammy Wise \nSenior Program Analyst \[email protected] \n110 City Parkway \nLas Vegas, NV 89106 \n(702) 868-5201\nWalter Budzinski \nSenior Program Analyst \[email protected] \n110 City Parkway \nLas Vegas, NV 89106 \n(702) 868-5203\n",
"The Gaming Industry Tip\nCompliance Agreement\nProgram……is a voluntary tip reporting \nprogram that has been successfully \nimplemented by hundreds of casinos\nnationwide who are leaders in the gaming \nindustry.\nHow does it work?\nUnder this program, the gaming industry Employer and \nIRS work together to:\nR\nR\nEstablish average tip rates for tipped employees in \nspecified occupational categories;\nR\nR\nMaintain a threshold level of participation by the \nemployees;\nR\nR\nUse financial and payroll information technologies to \ncalculate fair and accurate rates;\nR\nR\nReceive IRS commitment not to perform tip \nexaminations of participating employers and \nemployees who comply with the GITCA provisions\nGITCA is a Partnership!\n...between the gaming industry and the IRS to promote \ntax compliance among tipped employees. Originating in \nLas Vegas, it has expanded across the United States, as \nboth employers and employees realize the many benefits \nit has to offer.\nWho is eligible to participate?\nAll gaming employers, their tipped employees and all \ntipped outlets .\nHow does this benefit you?\nParticipants have tip audit protection and …\nR\nR\nTip records are no longer necessary \nR\nR\nIncreased W-2 reported income may improve qualifying \nfor personal loans to buy a home or new car\nR\nR\nIncreased Social Security and Medicare benefits\nR\nR\nIncreased Workers Compensation or Unemployment, \nDisability, Life and Disaster benefits\nR\nR\nHourly tip rates are generally effective for three years \nbut can be modified for economic downturn\nWhat’s the difference?\nNon participating employees must . . .\nR\nR\nReport all their tips—100%\nR\nR\nMaintain daily tip records of all tips received \nR\nR\nReport all tips that total $20 or more to \ntheir employer in a written statement by the \n10th day of the month after the month they \nreceived the tips\nR\nR\nConsider and may owe additional taxes at \nyear end on allocated tips shown on their W-2\nR\nR\nUse Form 4137 Social Security and \nMedicare Tax on Unreported Tip Income \nto calculate and pay employee’s share of \nadditional FICA on allocated tips shown in \nBox 8 of W-2\nNonparticipants who do not\nreport their tips may be audited!\nThat’s right...\n...Tip Audit Protection for compliant GITCA participants!\nTo participate . . .\nR\nR\nNew employees must join within 60 days from date of hire\nR\nR\nCurrent employees must join within 60 days from \nagreement implementation date\nR\nR\nAn employee must report tips at or above the established \nhourly tip rate set for each worker category\nAny employee who drops out of the program\n during the year is not eligible to join again until \nJanuary of the following year\nJoin GITCA…\n...it works for You! \n"
] |
f14452.pdf
|
0614 Form 14452 (PDF)
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https://www.irs.gov/pub/irs-pdf/f14452.pdf
|
[
"Form 14452 \n(June 2014) \nDepartment of the Treasury–Internal Revenue Service \nForeign Account or Asset Statement\nOMB Number \n1545-2241 \nStatement\nof\nName\nSocial Security Number\nSubmit a separate Statement for each foreign account or asset included in your voluntary disclosure. At least one \nStatement must be submitted. Respond to each applicable question in the space provided—attachments are appropriate \nshould additional space be necessary.\n1. Name of Foreign Financial Institution\n2. Country where Institution is located\n3. Contact person at this Institution\n4. Is the offshore account a bank account holding cash, money market, or CD\nYes\nNo\n5. Is the offshore account a custodial account holding securities\nYes\nNo\n6. Is the offshore account another type of account or asset\nYes\nNo\n7. If so, what type of account or asset\nBank or Financial Accounts\n8. Source of funds within the account\n9. Name under which the account was held\n11. Date account was opened\n10. If held by an entity, type of entity\n12. Date account was closed\n13. Does the account include Passive Foreign Investment \nCompany (PFIC) or mutual funds\nYes\nNo\nOther\nOther Assets (real estate, artwork, bullion, etc.)\n14. Description and location of the asset\n15a. Purchase price\n15b. Date acquired\n16a. Sales price (if sold)\n16b. Date of disposition\n17. FMV at 12/31/ if asset is still owned\nThe highest value of this account and/or fair market value of asset over the period of the voluntary disclosure should be \nincluded on the Penalty Computation Worksheet. \nPrivacy Act and Paperwork Reduction Act Notice\nWe ask for the information on this foreign account or asset statement to carry out the Internal Revenue laws of the United States. Our authority to ask for information is \nsections 6001, 6109, 7801, 7803 and the regulations thereunder. This information will be used to determine and collect the correct amount of tax under the terms of the \noffshore voluntary disclosure program. You are not required to apply for participation in the offshore voluntary disclosure program. If you choose to apply, however, you are \nrequired to provide all the information requested on the foreign account or asset statement. \nYou are not required to provide the information requested on a document that is subject to the Paperwork Reduction Act unless the document displays a valid OMB control \nnumber. Books or records relating to a document or its instructions must be retained as long as their contents may become material in the administration of any Internal \nRevenue law. Generally, tax returns and return information are confidential, as required by section 6103. Section 6103, however, allows or requires the Internal Revenue \nService to disclose or give this information to others as described in the Internal Revenue Code. For example, we may disclose this information to the Department of Justice to \nenforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also \ndisclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and \nintelligence agencies to combat terrorism. Failure to provide this information may delay or prevent processing your application. Providing false information may subject you to \npenalties. \nThe time needed to complete and submit the foreign account or asset statement will vary depending on individual circumstances. The estimated average time is: 2 hour. \nIf you have comments concerning the accuracy of this time estimate or suggestions for making the foreign account or asset statement simpler, we would be happy to hear \nfrom you. Comments should be sent to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T:SP, Washington, DC 20224.\nCatalog Number 61597G \nwww.irs.gov\nForm 14452 (Rev. 6-2014) \n"
] |
f656ppv.pdf
|
0420 Form 656-PPV (PDF)
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https://www.irs.gov/pub/irs-pdf/f656ppv.pdf
|
[
"Catalog Number 31131Y\nwww.irs.gov\nForm 656-PPV (Rev. 4-2020)\nForm 656-PPV \n(April 2020)\nDepartment of the Treasury - Internal Revenue Service\nOffer in Compromise - Periodic Payment Voucher\nIf you filed an offer in compromise (offer) and the offered amount is to be paid within 6 to 24 months (Periodic Payment Offer) you must \ncontinue to make the payments during the investigation of the offer until you receive a decision letter (accepted, rejected, returned, or \nwithdrawn). Mail this voucher with your check or money order payable to the “United States Treasury.” Enclose, but do not staple or \nattach, your payment with this voucher. Write your social security number or employer identification number on the check or money \norder. Do not send cash. You may designate a specific tax liability to apply the payment up until the point of acceptance of your offer. \nNote: You may also make your payment(s) electronically if you enroll in the Electronic Federal Tax Payment System (EFTPS). \nYou can find EFTPS at https://www.irs.gov/payments under “Other Ways You Can Pay”. Once you are enrolled, you may \nselect “Offer in Compromise - Subsequent Periodic Payment” as a payment option. If you select a payment option other than \n\"Subsequent Periodic Payment” it may delay processing of your offer. \nIf you qualified for the Low-Income Certification in Section 1 of Form 656, Offer in Compromise, no payments are required; however, \nany payments made will be applied to your tax debt. \n(Print or Type)\nYour first name and middle initial\nYour last name\nYour address (number, street, and room or suite no., city, state, ZIP code)\nYour Social Security Number (SSN) or Employer Identification Number (EIN)\nOffer in Compromise Number\nAmount of Your Payment\n(Dollars)\n$\nNote: Round up to the nearest \nwhole dollar. \nIf you want your payment to be applied to a specific tax year and a specific tax debt, such as \na Trust Fund Recovery Penalty, tell us the form number or name (i.e., 1040 or Individual Tax \nReturn) and tax year/quarter . \nIf you do not designate a preference, we will apply any money you send to the government’s \nbest interest.\nIf you reside in: \nAZ, CA, CO, HI, ID, KY, MS, NM, NV, OK, OR, TN, TX, UT, WA \n \nAK, AL, AR, CT, DC, DE, FL, GA, IA, IL, IN, KS, LA, MA, MD, ME \nMI, MN, MO, MT, NC, ND, NE, NH, NJ, NY, OH, PA, PR, RI, SC, \nSD, VA, VT, WI, WV, WY, or a foreign address\nMail your voucher and payment to: \nMemphis IRS Center COIC Unit \nAMC-Stop 880, P.O. Box 30834 \nMemphis, TN 38130-0834 \n1-844-398-5025 \nBrookhaven IRS Center COIC Unit \nP.O. Box 9011 \nHoltsville, NY 11742 \n1-844-805-4980\n"
] |
p2108.pdf
|
0318 Publ 2108 (PDF)
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https://www.irs.gov/pub/irs-pdf/p2108.pdf
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[
"Federal Agency\nTIN Matching Program\nNOTE: This publication is in accordance\nwith Rev. Proc. 97-31 as contained in\nInternal Revenue Bulletin 1997-26 dated\nJune 30, 1997, and includes acceptance\ncriteria for participation in the IRS Federal\nAgency TIN Matching Program\nPublication 2108 (Rev. 3-2018) Catalog Number 24182X Department of Treasury Internal Revenue Service www.irs.gov\n",
"2\nBackup Withholding on Missing and Incorrect Name/TINs \n(including Instructions for Reading Tape cartridges and CD/DVD Formats)\nTABLE OF CONTENTS\nSEC. 1. PURPOSE\b\n3\nSEC. 2. AUTHORITY\b\n3\nSEC. 3. BACKGROUND\b\n3\nSEC. 4. DISCLOSURE AND PRIVACY\b\n4\nSEC. 5. PROGRAM ACCESS AND FEES\b\n4\nSEC. 6. PROGRAM TERMS DEFINED\b\n4\nSEC. 7. REQUIREMENTS FOR PARTICIPATION IN TIN MATCHING PROGRAMS\b\n5\nSEC. 8. E-SERVICES TIN MATCHING PROGRAMS\b\n5\nSEC. 9. INTERACTIVE AND BULK TIN MATCHING APPLICATION PROCEDURES\b\n5\nSEC. 10. INTERACTIVE AND BULK TIN MATCHING REQUEST PROCEDURES\b\n6\nSEC. 11. BULK TIN MATCHING FILE FORMATS\b\n6\nSEC. 12. ABATEMENT OF PENALTIES DUE TO FAILURE TO PROVIDE ACCURATE AND \t \t\n\t\n\t\n COMPLETE TIN ON INFORMATION RETURNS\b\n7\nSEC. 13. WHERE TO GET HELP\b\n7\nSEC. 14.TIN MATCHING FREQUENTLY ASKED QUESTIONS (FAQ’S)\b\n7\nSEC. 15. TIN MATCHING ON-LINE SCREEN EXHIBITS\b\n12\nSEC. 16. TROUBLESHOOTING\b\n19\n",
"3\nGENERAL PROGRAM GUIDELINES AS ESTABLISHED UNDER REVENUE\nPROCEDURE 2003-9\nSEC. 1. PURPOSE\n1. \nThese guidelines provide procedures for the Internal Revenue Service’s Taxpayer Identification \nNumber (TIN) Matching Program. The program is established for payers of Form 1099 income \nsubject to the backupwithholding provisions of section 3406(a)(1)(A) and (B) of the Internal Revenue \nCode.\nPrior to filing an information return, a Program participant may check the TIN (Taxpayer Identification \nNumber) furnished by the payee against the name/TIN (Taxpayer Identification Number) combination \ncontained in the Internal Revenue Service database maintained for the Program.\n2. \nThe IRS will maintain a separate name/TIN (Taxpayer Identification Number) database specifically \nfor the program and will inform the payor whether or not the name/TIN (Taxpayer Identification \nNumber) combination furnished by the payee matches a name/TIN (taxpayer Identification Number) \ncombination in the database.\n3.\t\nThe matching details provided to participating payors, and their authorized agents, will help avoid \nTIN (Taxpayer Identification Number) errors and reduce the number of backup withholding notice \nrequired under Section 3406(a)(1)(B) of the Internal Revenue Code.\nSEC. 2. AUTHORITY\n1. \nThe Interactive and Bulk TIN (Taxpayer Identification Number) Matching Programs are established \nunder the authority of Revenue Procedure 2003-9. Revenue Procedure 2003-9 and IRC Section \n6050W expand the IRS authority provided under Revenue Procedure 97-31, to allow the on-line \nmatching of taxpayer identifying information as provided by payers of income reported on Forms \n1099 B, DIV, INT, K, MISC, OID, G and PATR.\nSEC. 3. BACKGROUND\nSection 3406(a) (1) of the Internal Revenue Code (IRC) provides, in part, that the payor shall deduct and \nwithhold income tax from a reportable payment if either: The payee fails to furnish the payee’s TIN (taxpayer \nidentification number) to the payor in the required manner, or \nThe Secretary of the Treasury notifies the payor that a TIN (taxpayer identification number) furnished by the \npayee is incorrect.\nSection 31.3406(j) – 1(a) of the Employment Tax Regulations provides that the Commissioner has \nthe authority to establish TIN Matching Programs and may prescribe, by revenue procedure or other \nguidance, the scope, terms and conditions for participating in such programs.\nSection 31.3401(j) – 1(b) provides that none of the matching details received by a payor through a \nTIN Matching Program will constitute a notice regarding an incorrect name/TIN combination under \n§31.3406(d) –5(c) for the purpose of imposing backup withholding under §3406(a)(1)(B).\nSection 31.3406(j) – 1(c) provides that §3406(f), relating to confidentiality of information, applies to \nany matching details received by a payor through a TIN Matching Program. A payor may not take into \naccount any such matching details in determining whether to open or close an account with a payee.\nSection 6721 provides that a payor may be subject to a penalty for failure to file a complete and correct \ninformation return with the Internal Revenue Service.\nSection 6722 provides that a payor may be subject to a penalty for failure to furnish a complete and \ncorrect information statement (payee statement) to a payee. Not including the correct payee TIN on an \ninformation return or payee statement is a failure subject to §§6721 and 6722 penalties.\n",
"4\nSEC. 4. DISCLOSURE AND PRIVACY\n1.\t\nIRC 3406 permits the disclosure of taxpayer name/TIN combinations to certain third-party payers. \nSuch disclosure is allowed for reportable payments subject to backup withholding only.\n2. \nIRC 6103 protects the confidentiality of TINs.\n3.\t\nThird-party payers, and their authorized agents, who participate in the TIN Matching Program must \nsign an online Terms of Agreement (TOA) clause stating they will only attempt to match name/TIN \ncombinations for the types of reportable payments listed in Revenue procedure 2003-9. (See exhibit \n3)\n4.\t\nFailure to adhere to the stated TOA may constitute an unauthorized disclosure and/or violation of the \nComputer Security Act of 1987.\n5.\t\nUnauthorized use of the Program could cause payers, their agents and authorized users to become \nliable for civil penalties under Internal Revenue Code, Section 7431.\nSEC. 5. PROGRAM ACCESS AND FEES\n1.\t\nThe TIN Matching Program is accessible via the eServices Registration home page, located at \nhttps://la1.www4.irs.gov/e-services/Registration/index.htm.\n2.\t\nExcept for scheduled maintenance, users will be allowed to access the system 24 hours a day to \nsubmit TINs for matching.\n3. \nThe IRS does not currently charge a fee to access the name/TIN database maintained specifically for \nthe TIN Matching Program.\n4.\t\nThe IRS does not currently charge a fee to participate in the TIN Matching Program.\nSEC. 6. PROGRAM TERMS DEFINED\nFor the purpose of the TIN Matching Program, the following terms will be defined:\n1.\t\n“Participant” – means a person that is either a payor, or a payors’ authorized agent and, that has \napplied and been accepted to participate in the Program.\n2.\t\n“Participating Payor” – means a payor that is participating in the Program either on its own behalf \nor through an authorized agent that is a participant.\n3.\t\n“Payee” – means a person with respect to whom a reportable payment, as defined in §3406(b), has \nbeen made or is likely to be made by a participating payor.\n4.\t\n“Account” - means any account, instrument, contract, or other relationship with a payee with \nrespect to which a payer is likely to make a reportable payment. (See section 3406-3(e) of the \nTemporary Employment Tax Regulations).\n5.\t\n“Reportable Payment” – means interest and dividend payments as defined in IRC section 3406(b)\n(2), and other reportable payments as defined in IRC section 3406(b)(3).\n6.\t\n“TIN” – means the taxpayer identification number that a payee is required to furnish to a payor. The \nTIN may be an Employer Identification Number (EIN), a Social Security Number (SSN), or an Internal \nRevenue Service Individual Taxpayer Identification Number (ITIN), per IRC section 6109.\n7.\t\n“Principal” – means a partner or an individual who owns at least five percent (5%) of the firm that is \napplying to participate in the TIN Matching Program. The “Principal” may also be a corporate officer \nof a publicly traded firm, such as President, Vice- President, Secretary or Treasurer. The “Principal” \nmust be the person who can legally bind the firm in matters before the IRS and must complete the \noriginal Application to TIN Match on behalf of the firm.\n8.\t\n“Responsible Official” – means an individual who holds a supervisory position within the firm. A \n“Responsible Official” has the authority to update an application on behalf of their listed firm and firm \n“Principal”. The “Responsible Official” may also assign/disable “authorized agent” and “delegated \nuser” roles, update locations and perform TIN Matching.\n",
"5\n9.\t\n“Authorized Agent” – means a person or firm that, with the payor’s authorization, transmits specific \ninformation Returns (IRP) documents to the IRS on behalf of the firm and may match name/TIN \ncombinations on behalf of the payor. An “Authorized Agent” may assign/disable user access within \ntheir assigned location, update their location address information and perform TIN Matching.\n10.\t “Delegated User” – means an individual who will utilize the TIN Matching session options on behalf \nof the firm. A “Delegated User” may not assign or disable users or update applications on behalf of \ntheir assigned firm. A “Delegated User” may only perform TIN Matching on behalf of their assigned \nfirm.\n11.\t “Transmitter” - means the Federal agency sending in the magnetic tape cartridge containing the \nTINs for matching purposes.\n12.\t “Transmitter Control Code - TCC” - means the IRS assigned code for each participant.\n13.\t “Authorized Payor” - means a Payor who has filed Information Returns with the IRS in at least one \nof the two preceding tax years.\nSEC. 7. REQUIREMENTS FOR PARTICIPATION IN TIN MATCHING PROGRAMS\nThe IRS offers e-services Interactive and Bulk TIN Matching Programs to allow for the matching of name/ \nTIN combinations on reportable income subject to backup withholding.\nAvailable to members of the third-party payor community, and their authorized agents, who make reportable \npayments subject to backup withholding.\nParticipants in the e-services TIN Matching Programs must:\nComply with all requirements of revenue procedure 2003-9;\nTransmit only name/TIN combinations relating to accounts with respect to which a reportable payment is \nmade, or is likely to be made, on or after the effective date of revenue procedure 2003-9;\nTransmit only name/TIN combinations that have not been previously transmitted by that participant to the \nService for matching;\nMaintain the confidentiality of information obtained through TIN solicitation activities in accordance with \nthe requirements of §31.3406(f)-1 of the Employment Tax Regulations;\nProvide the Service with the information necessary to monitor the effectiveness of the Program.\nSEC. 8. E-SERVICES TIN MATCHING PROGRAMS\nThe IRS Office of Electronic Tax Administration (ETA) offers two TIN Matching options through the e-services \nproject. Interactive TIN Matching and,\nBulk TIN Matching\nPrior to completing an Application to TIN Match, all prospective users of the TIN Matching Program must \ncomplete an on-line e-services registration process. Please see the e-services home page for information \nregarding the registration process.\nSEC. 9. INTERACTIVE AND BULK TIN MATCHING APPLICATION PROCEDURES\n1. An authorized payor of income subject to backup withholding may complete an on-line Application to \nTIN Match. Please see Section 6 of this publication for a definition of an “Authorized Payor”.\n2. The “Principal”, on behalf of the firm and/or organization holding the payee account information, must \ncomplete the Application to TIN Match. Please see Section 6 of this publication for a definition of a \n“Principal”.\n3. The “Principal” will assign user roles to others within the firm and/or organization that will have a need \nto access the TIN Matching Program. Please see Section 6 of this publication for definitions of \nadditional user roles such as “authorized agent”, “delegated user” and “responsible official”.\n",
"6\n4.\t\nPlease see Exhibits 1 and 2 on pages 12 and 13 of this publication to review the TIN Matching \nApplication.\nSEC. 10. INTERACTIVE AND BULK TIN MATCHING REQUEST PROCEDURES\n1.\t\nParticipants must agree to the stated Terms of Agreement (TOA) prior to accessing any TIN Matching \napplications. Please see Exhibit 3 on page 14 of this publication.\n2.\t\nParticipants will logon to e-services using the Username and Password selected during the \nregistration process.\n3.\t\nThe Interactive TIN Matching process will accept up to 25 input name/TIN combination requests \nonline.\tResults will be returned to the user in real time. Please see Exhibit 4 on page 15 of this \npublication.\nThe results returned to the user will be in a numerical format as follows: “0” – indicates the name/TIN \ncombination matches IRS records.\n“1” - indicates TIN was missing or TIN is not a 9 digit number.\n“2” – indicates TIN entered is not currently issued.\n“3” – indicates the name/TIN combination do not match IRS records.\n“4” - indicates an invalid TIN Matching request.\n“5” – indicates a duplicate TIN Matching request.\n“6” - (matched on SSN), when the TIN type is (3), unknown, and a Matching TIN and name control is found \nonly on the NAP DM1 database.\n“7” - (matched on EIN), when the TIN type is (3), unknown, and a matching TIN and name control is found \nonly on the EIN/NC database.\n“8” - (matched on EIN and SSN), when the TIN type is (3), unknown, and matching TIN and name control is \nfound only on both the EIN/NC and NAP DM1 databases.\nInteractive requests may only be input in groups of up to 25 name/TIN combinations. At this time, there \nis a limit of 999 on the number of interactive requests that may be input during a 24-hour period by one \nUser ID. Bulk TIN Matching will allow authorized users to submit up to 100,000 name/TIN combinations \nfor matching. Bulk TIN Matching requests will be submitted, via a secure mailbox, in a text file format. \nEach file submission will be assigned a tracking number. Please see Exhibits 6 and 7 on page 17 of this \npublication. The Bulk TIN Matching file will be returned to the user within 24 hours via a secure mailbox. \nUser files will include the numerical response as indicated above for each name/TIN combination \nsubmitted.\nSEC. 11. BULK TIN MATCHING FILE FORMATS\n1. \nBulk TIN Matching requests must be prepared by the user in a .txt file format as follows:\n\t\nTIN TYPE; TIN NUMBER; NAME; ACCOUNT NUMBER (OPTIONAL) \n\t\nTIN TYPE – means a one digit number where\n \n“1” represents and Employer Identification Number (EIN),\n\t\n“2” represents a Social Security Number (SSN) and,\n\t\n“3” represents an unknown TIN type.\n\t\nTIN Number is the 9 - digit SSN or EIN for the taxpayer.\n\t\nTIN Name is the taxpayer’s full name or business name.\nNote - Users should omit any special characters that are part of the business name with the exception of \nhyphens (-) and ampersands (&). Enter a minimum of 1 and a maximum of 40 alphanumeric characters.\n",
"7\n \nAccount Number - is an optional field that may contain payor provided information such as a bank \n\t\naccount number. Enter a maximum of 20 alphanumeric characters.\n2. \nBulk TIN Matching files may contain up to 100,000 name/TIN combinations.\nSEC. 12. ABATEMENT OF PENALTIES DUE TO FAILURE TO PROVIDE ACCURATE AND \nCOMPLETE TIN ON INFORMATION RETURNS\n1.\t\nSection 6721 of the Internal Revenue Code provides that a payor may be subject to a penalty for \nfailure to file a complete and correct information return. Section 6722 of the Internal Revenue Codes \nprovides that a payor may be subject to a penalty for failure to furnish a complete and correct \ninformation statement (payee statement) to a payee.\n2.\t\nNot including the correct payee TIN on an Information Return or payee statement is a failure subject \nto the\t §§6721 and 6722 penalties.\n3.\t\nSection 6724 of the Internal Revenue Code provides that the Service may waive the penalties under \n§§6721 and 6722 if the filer (payor) shows that the failure was due to reasonable cause and not due \nto willful neglect. The regulations under §6724 provide that a filer (payor) may establish reasonable \ncause by showing, among other things, that the failure arose due to an event beyond the filer’s \ncontrol.\n4.\t\nSection 31.3405(j)-1(d) provides that the Service will not use a payor’s decision not to participate in \nthe TIN Matching Program as a basis to assert that the payor lacks reasonable cause under §6724(a) \nfor failure to file a correct Information Return under §6721 or to furnish a correct payee statement \nunder §6722.\n5.\t\nParticipating payors may cite a payee name and TIN match as reasonable cause under §6724(a), if \nthe Service asserts a penalty under §6721 or §6722 of the Internal Revenue Code.\nThe Service will consider a penalty waiver if the participating payor presents documentation of the match in \nthe following manner: Payors must provide to the Service a legible copy of the original match transaction for \nthe name/TIN combination on which the penalty has been assessed.\nPenalties must have been assessed after the date of the original match transaction for the name/TIN \ncombination in question.\nPayors must request the abatement of penalty, in writing, citing the use of the TIN Matching Program \nresulting in a positive match response.\nPayors may only request the abatement of penalties assessed due to a failure to file a correct Information \nReturn. Other penalties assessed under the Information Returns program are not eligible for these \nabatement procedures.\nSEC. 13. WHERE TO GET HELP\nParticipants in the Interactive and Bulk TIN Matching Programs may receive assistance in two ways: Via the \neservices on-line tutorials at https://la1.www4.irs.gov/eservices/Registration/index.htm.\nVia the e-Help Desk.\nCallers in the United States may dial 1-866-255-0654. This toll – free number is operational Monday through \nFriday, 7:30 AM – 7:00 PM (EST).\nInternational callers may dial 01-512-416-7750.\nSEC. 14.TIN MATCHING FREQUENTLY ASKED QUESTIONS (FAQ’S)\n1.\t\nWhat is a TIN?\nThe term “TIN” is defined as the identifying number assigned to a person under Internal Revenue \nCode, Section 6109. Specifically, a TIN may be a Social Security Number (SSN), Employer \nIdentification Number or, ATIN may only be obtained through the Internal Revenue Service.\n",
"8\n2.\t\nWhat are the requirements for providing a payee TIN to the IRS?\nInternal Revenue Code (IRC) Section 6109(a) (1) provides that any payer required to file an \ninformation return must include the payee’s correct TIN. IRC 6109(a) (2) requires the payee to furnish \ntheir correct TIN to the payer. IRC Section 6109(a) (3) requires a payer to request a payee’s TIN and \ninclude it in any returns filed with IRS. IRC Section 3406(a)(1)(A) provides that reportable payments \nare subject to backup withholding if the payee does not provide a correct TIN to the payer. The \npayer is required to withhold 24% of a reportable payment if the TIN is not provided at the time of \nthe payment. IRS sends a CP2100 or CP2100A, “Notice of Possible Payee TIN Discrepancy”, to \npayers if the TIN/name combination on the information return does not match IRS tax records. Once \na payer receives a “Notice of Possible Payee TIN Discrepancy”, for a payee, the payer is required \nto track whether or not another is received within 3 years. If another “Notice of Possible Payee TIN \nDiscrepancy”, for that payee is received, the second notice requires the payer to backup withhold \non any proceeds disbursed to the payee until IRS gives permission to stop, even if a Form W-9 is \nprovided by a payee. Additional information regarding requirements to provide a payee TIN and, \nbackup withholding guidelines, may be found in IRS Publication 1281 “Backup Withholding for \nMissing and Incorrect TINs – Including Instructions for Magnetic Tape and CD/DVD Formats ”.\n3.\t\nWhat is a Form W-9?\nForm W-9, “Request for Taxpayer Identification Number and Certification”, certifies the payee’s \nname and TIN, that the payee is not subject to backup withholding, and they are a U.S. person, \nincluding a U.S. resident alien.\n4. \t What is the penalty for a payer who furnishes an incorrect name/TIN to IRS?\nIRC Section 6721 provides a payer may be subject to a penalty for failure to file a complete and \naccurate information return, including a failure to include the correct payee TIN. The penalty is $50 \nper return, with a maximum penalty of $250,000 per year ($100,000 for small businesses). The \npenalty for intentional disregard is $100 per return, with no maximum penalty.\n5.\t\nHow does IRS differentiate between an ‘invalid’ and a ‘missing’ TIN?\nA missing TIN is either completely missing, or contains invalid characters such as alphas or hyphens. \nAn invalid TIN is one that doesn’t match IRS records for that name/TIN combination. A TIN not \ncurrently issued cannot be found in either IRS or SSA records.\n6.\t\nWho will be able to use the TIN Matching Program and how will it help me to reduce errors on \nmy payee TINs?\nPayers or their authorized agents, who submit Forms 1099-INT, DIV, PATR, OID, 1099-K, MISC, G \nand/or B* to IRS may be eligible to enroll in the e-Services TIN Matching program. TIN Matching \nassists the payer in determining if the payee TIN/name combination contained on their Form W-9, \nmatches the TIN/name combination contained in IRS tax filing records.\nNOTE: The TIN Matching program currently cannot enroll payers who do not submit at least one of these \nseven forms, nor employers submitting Forms W-2, to use the TIN Matching system. Payers may only \nperform TIN Matching for the TIN/Name combinations for income subject to backup withholding and \nreported on Forms 1099-B, DIV, INT, MISC, OID, 1099-K, G and/or PATR.\n7. What is an authorized agent?\nAn individual or company contracted to transmit information returns to the IRS on behalf of the \npayer firm. This would include third party service providers, transmitters, service bureaus, etc. An \nauthorized agent must perform TIN Matching research under the account established by the payer \nfirm through eServices.\n8.\t\nHow does TIN Matching over the Internet work?\nEnrolled users may TIN Match in one of two ways:\nInteractively – a user can submit up to 25 name/TIN combinations at a time during a session, and \nreceive a response within 5 seconds.\n",
"9\nBulk – users may download .txt files composed of up to 100,000 name/TIN combinations and \nreceive a response from IRS within 24 hrs.\n9.\t\nWhat type of response will users receive?\nThe TIN Matching program provides a numerical response indicator for each match request. The \npotential responses include:\n‘0’ - Name/TIN combination matches IRS records\n‘1’ - Missing TIN or TIN not 9-digit numeric\n‘2’ - TIN not currently issued\n‘3’ - Name/TIN combination does NOT match IRS records\n‘4’ - Invalid request (i.e., contains alphas, special characters)\n‘5’ - Duplicate request\n‘6’ - (Matched on SSN), when the TIN type is (3), unknown, and a matching TIN and name control is \nfound only on the NAP DM1 database.\n‘7’ - (Matched on EIN), when the TIN type is (3), unknown, and a matching TIN and name control is \nfound only on the EIN N/C database.\n‘8’ - (Matched on SSN and EIN), when the TIN type is (3), unknown, and a matching TIN and name \ncontrol is found on both the NAP DM1 and the EIN N/C databases.\n10.\t What happens if the name/TIN combination matches IRS records, and I still receive a CP2100 \nor CP2100A Notice for a specific payee TIN? \nIRC Section 6724 provides any penalties under Section 6721 may be waived if the payer shows \nthe failure to file a correct TIN on an information return was due to reasonable cause and not willful \nneglect. Payers who use the TIN Matching system may establish due diligence and reasonable \ncause if the information contained in their records matches IRS records.\n11.\t Are there any costs to the payer using TIN Matching?\nNo. At the present time, the IRS does not impose any monetary charges for use of the TIN Matching \nsystem.\n12.\t How do I apply to TIN Match?\nApplication for the TIN Matching program may be made after successful completion of the two-step \neServices Registration process. Detailed information about how to register for eServices, and apply \nfor TIN Matching, is available at, https://la.www4.irs.gov/e-services/Registration/index.htm.\n13.\t Is use of the TIN Matching program mandatory?\nTIN Matching is a free assistance tool developed by eServices as a service to our customers. The \nuse of the program is completely voluntary and, payers do not face the possibility of increased \npenalties if they do not participate in the program.\n14.\t What are the hours of operation for the TIN Matching system?\nPayers will have access to the TIN Matching system 24 hrs a day, 7 days a week. There may be \nshort time unavailable.\n15. How does Interactive TIN Matching work?\nOnce you have been established as a user on the TIN Matching system, you will log in with the \nusername and password you established during the registration process. Upon login, users must \naccept the TIN Matching Terms of Agreement. You will then be prompted to enter a TIN Type, TIN, \nand Name to be matched against IRS records.\n",
"10\nYou may enter up to 25 TIN/Name combinations during each session. Once you enter “Submit”, the \nsystem will return the TIN/Name combinations along with the “Match Indicator” to tell you whether \nor not the combination matched IRS records. You also have the option of entering each TIN/Name \ncombination individually if you want to do a “Print Screen” and file each printout with the payee’s \nrecords in order to establish due diligence.\n16.\t How does the Bulk TIN Matching work?\nIn bulk TIN Matching, you may attach a .txt file with up to 100,000 TIN/Name combinations to be \nmatched. The .txt file will be formatted as follows:\nTIN Type (1 = EIN, 2 = SSN, 3 = Unknown)\nTIN (9 digits Taxpayer Identification Number)\nName * (up to 40 characters)\nAccount Number (optional field for your use – up to 20 Alpha/numeric – NOTE: the system will not \nread this information)\nA semi-colon (;) will be the delimiter between fields. Each line of input will signify a new record.\nExample:\nTIN Type; TIN; Name; Account Number\nTIN Type; TIN; Name; Account Number\nTIN Type; TIN; Name;\nTIN Type; TIN; Name; Account Number\nTIN Type; TIN; Name;\nIf you submit a record without the required fields (TIN Type, TIN, Name), the response you will \nreceive will be Indicator 4, Invalid Request. If you don’t know the TIN Type, enter “3” and the system \nwill check both the SSN and EIN master files. Within 24 hours, the response will be sent to a secure \nmailbox and an email notification will be sent to you indicating a response is waiting. You will have \n30 days to access and download the results file. Once accessed, the results are retained for 3 \ndays before being purged. The same information you sent in the .txt file will be returned with one \nadditional field containing the results indicator.\n*The system will only accept limited special characters in the name line for Bulk TIN Matching. \nHyphens and ampersands will be accepted. Commas, apostrophes and other special characters \nshould be omitted from the name line. For instance, the name O’Malley & Sons should be input as \nOMalley & Sons.\n17.\t What happens if I submit just the TIN or the name? Will IRS provide the correct name or TIN \nthat is associated with the information I submit?\nYou must submit a TIN/Name combination. If you leave either the TIN or name blank, the system \nwill consider it invalid (Indicator 4). Due to privacy issues, IRS will not divulge an entity’s name or \nTIN. If you submit the same TIN with various names, or, the same name with various TINs, after four \nattempts, the system will automatically suspend your access to TIN Matching for 96 hours. This was \ndone to prevent “phishing”.\n18. Is there a limit to the number of bulk files I can upload each day?\nNo. There is currently no limit. Once the system has been fully implemented, and there are many \nusers logged in, the time it takes to upload files may slow somewhat. At this time, e-Services does \nnot plan to restrict the number of file uploads per day for any user. \n \nWhen naming your .txt file, do not use special characters in the file name. Type the file name in plain \nfonts, (Courier works best), and place the dot extension directly before the file name extension. \n",
"11\nExample, a file namedTIN Match Vol2 should be saved as TIN Match Vol2.txt. Unacceptable file \nnames, such as TIN.Match.Vol2.txt or TIN_Match_Vol2.txt, may cause your file to be rejected by the \nsystem.\n19.\t What is the process for enrolling in TIN Matching?\nInitially, users must register on -line with e-Services and will create a User Name, Password and PIN \nthat will allow them to access the system electronically. Once the on-line registration is completed, \nusers receive, at their home address, a confirmation token that they must validate on-line within \n28 days of the initial registration. All users within a firm must complete their own registration to \nhave an eServices account established for their individual username and password. Once users \nare confirmed, the Principal, (person at your firm responsible for completing the TIN Matching \napplication and assigning user roles), will complete the application and all confirmed users may \nbegin using Interactive or Bulk TIN Matching that same day.\n20.\t I am a registered ERO (Electronic Return Originator) with the IRS. After I successfully \ncompleted the eservices registration process, I attempted to complete an Application to \nTIN Match. Why did I receive a message that I was not authorized to use the TIN Matching \nsystem?\nThe TIN Matching Program is solely intended to assist those members of the Third-Party Payor \ncommunity, and their authorized agents, with meeting their obligation for filing accurate and \ncomplete annual Information Return documents. At this time, the program is not available to any \nindividual, firm or organization that does not fall into the category of a Payor or an authorized Payor \nagent.\n21.\t When will TIN Matching be expanded to include other Form 1099 or Form W2 payment \ninstruments?\nPlans for program expansion are actively being pursued. At the present time, payers of Form W-2 \nincome, wishing to validate employee SSNs, should contact the Social Security Administration (SSA) \nfor information on their SSNVS (Social Security Number Verification Service). Interested parties may \nfind more information about thisservice by visiting: https://www.ssa.gov/bso/bsowelcome.htm\n22.\t How may I find out more about the TIN Matching Program?\nPotential users are encouraged to review the e-Services home page at, https://la.www4.irs.\ngov/e-services/ Registration/index.htm. An On-Line Tutorial provides a full range of information for \nInteractive and Bulk TIN Matching, as well as other e-Services products.\n23. What should I do to secure an accurate TIN from my Payee?\nIt would be useful to refer to the Instructions for Form SS-4, lines 1 and 2, (http://www.irs.gov/pub/ \nirspdf/iss4.pdf) to determine what name may have been submitted to the IRS. Ultimately, the name \nsubmitted for TIN Matching should be the legal name from line 1 or the trade name from line 2 if a \nreturn using this name has already been filed and accepted. The legal name of the entity will create \nthe best potential to match because IRS maintains prior name controls for an EIN even after a name \nchange has been made.\n",
"12\nSEC. 15. TIN MATCHING ON-LINE SCREEN EXHIBITS\nExhibit 1. Sample pages of the TIN Matching on-line application screens. \n",
"13\nExhibit 2. Sample pages of the TIN Matching on-line application screens.\n",
"14\nExhibit 3. On-line TIN Matching Terms of Agreement (TOA) screen.\n",
"15\nExhibit 4. On-line Interactive TIN Matching request screen\n",
"16\nExhibit 5. On-line Interactive TIN Matching results screen.\n",
"17\nExhibit 6. On-line Bulk TIN Matching Request screen.\n",
"18\nExhibit 7. On-line Bulk TIN Matching Acknowledgement screen.\n",
"19\nSEC. 16. TROUBLESHOOTING \n \nTHINGS TO TRY BEFORE CONTACTING THE HELP DESK\nMY PROBLEM IS\nWHAT THIS MEANS\nWHAT YOU CAN DO\n“I’ve already confirmed my \nregistration but when I sign onto \nthe system, I don’t see a link for \nTIN Matching.”\nFirms’ Principal has not \ncompleted and submitted the \napplication on behalf of the firm.\n \nUser may not have been added to \nthe application with a designated \nrole.\nAdvise the Principal that the \napplication must be completed \nand submitted before users will \nsee the TIN Matching link.\nAdvise your Principal or \nResponsible Official to check \nto see if you have been added \nand assigned a user role that \nwill allow you to perform TIN \nMatching.\nIf none of the above works, \ncontact the e-Help desk for \nassistance or referral.\n“The system will not allow me \nto add other users to our firm’s \napplication.”\nThe role you have been assigned \ndoes not allow you to update \nor make changes to the TIN \nMatching application on behalf of \nyour firm.\nAll TIN Matching application \nchanges must be completed \nby the Principal or Responsible \nOfficial. Authorized Agents may \nadd users for their location only. \nDelegated Users may not make \nany changes to the TIN Matching \napplication for their firm.\nIf you are still having problems, \ncontact the e-Help desk for \nassistance or referral.\n“I am trying to add users from \nanother office location but I \nkeep getting a message that I \ncannot delegate any users.”\nThe location address is different \nfrom the primary location \nestablished on the application.\nBefore adding users who will \nperform TIN Matching duties \nfrom a different office location, \nyou must first establish that \nlocation. From the TIN Matching \nrevise application screen, select \n“Establish Location”. After you \nhave added the secondary \nlocation, the system will allow \nyou to add other users and \ndelegate their roles for the \nsecondary location. After all \nchanges have been input on-\nscreen, be sure to select the \n‘Submit’ button to ensure your \nchanges are recorded.\n“I am receiving an Error Code \n25000 message.”\nThis usually indicates that there \nare incomplete or missing data \nfields on your input screen.\nReview the data and make \nnecessary corrections. Refer to \nthe HELP page for assistance \nwith formats and data input \nfields.\n“My TIN Matching account \naccess has been locked for 96 \nhours because of a security \nviolation.”\nThis message indicates you have \nactivated the internal security \nsystem designed to protect \nagainst shopping for a TIN/\nName combination. See item # \n18 of this document for more \ninformation on this feature.\nUser access to TIN Matching \nwill be blocked until the 96 hour \nperiod has expired, or, until the \naccount can be reviewed by the \nTIN Matching analyst staff. \n",
"20\n"
] |
p3498asp.pdf
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0214 Publ 3498-A (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p3498asp.pdf
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[
"El Proceso de Revisión\n(Revisiones a través del Correo)\nEsta publicación lo guiará a través del proceso de revisión y le explicará sus responsabilidades y derechos \ndurante y después de una revisión. Pese a que la mayoría de las declaraciones se aceptan como se \npresentan, algunas son seleccionadas para revisión para determinar si el ingreso, los gastos y/o créditos \nhan sido informados de manera precisa.\nSi usted necesita ayuda o tiene preguntas\nPor favor visite www.irs.gov/formspubs/ para encontrar todos los formularios y publicaciones que se \nmencionan aquí o para hacer una búsqueda de cualquier tópico o palabra clave.\nUsted también puede visitar una oficina local del IRS, o llamar al número de teléfono que aparece en la \ncarta que usted recibió. Si usted no tiene la carta, por favor llame a:\n• 1-800-829-1040 (contribuyentes individuales)\n• 1-800-829-4933 (negocios)\nPublication 3498-A (SP) (Rev. 2-2014) Catalog Number 39787A Department of the Treasury Internal Revenue Service www.irs.gov\nPublicación 3498-A (SP)\nSus derechos como Contribuyente\t\n\t\n\t\n\t\n\t\n\t\n\t\n2\nLey de Confidencialidad de Información\t\t\n\t\n\t\n\t\n\t\n\t\n2\nRevisiones a través del correo\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n3\nPasos en el Proceso de Revisión\t \t\n\t\n\t\n\t\n\t\n\t\n\t\n4\nPaso 1- Repasar, recopilar y comparar la información\t\n\t\n\t\n\t\n\t\n4\nPaso 2- Contestar la carta\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n4\nPaso 3- Resolución de desacuerdos\t\n\t\n\t\n\t\n\t\n\t\n\t\n4\nEl Proceso de Apelación \t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n5\nCómo apelar una Decisión\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n5\nSolicitudes de Apelaciones\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n5\nQué puede esperar después que usted solicita una sesión administrativa\t\n\t\n\t\n5\nTribunal Tributario de los Estados Unidos\t \t\n\t\n\t\n\t\n\t\n\t\n5\nPreguntas Frecuentes\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n6\nQué debe hacer cuando recibe una factura\t\n\t\n\t\n\t\n\t\n\t\n7\nOpciones de pago\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n7\nInformación General\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n8\nCómo obtener ayuda\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n8\n",
"2\nPublicación 3498-A (SP)\nSus derechos como contribuyente\nAlgunos de los derechos más importantes de los \ncontribuyentes son mencionados abajo:\nProtección de sus derechos\nLos empleados del IRS le explicarán y protegerán sus \nderechos como contribuyente durante su contacto contacto \ncon nosotros.\nPrivacidad y Confidencialidad\nEl IRS no divulgará la información que nos provea, excepto en \nlos casos en que estemos autorizados legalmente a hacerlo. \nUsted tiene el derecho a saber el por qué le pedimos esta \ninformación, cómo la usaremos y qué ocurrirá si usted no nos \nprovee la información solicitada.\nServicio Profesional y Cortés\nSi usted cree que no ha sido tratado de una manera \nprofesional, justa y cortés por un empleado del IRS, \ninfórmeselo al supervisor del empleado. Si usted no está \nconforme con la respuesta dada por el supervisor, escríbale \nal Director del IRS de su área o centro de servicio en donde \nusted presenta su declaración de impuestos.\nRepresentación\nUsted puede representarse a si mismo, o con la debida \nautorización escrita, designar a otra persona para que lo \nrepresente. Su representante deberá ser una persona que \ntenga permiso para representarlo ante el IRS, tal como un \nabogado, contador público autorizado o agente registrado \n(una persona inscrita para practicar ante el IRS). Si durante \nla entrevista usted necesitara consultar con esta persona, \nentonces no continuaremos con la entrevista y en la mayoría \nde los casos lo citaremos para una nueva entrevista.\nSolamente pague la cantidad de impuestos correcta\nPor ley usted es responsable de pagar solamente la cantidad \nexacta de impuestos adeudada – ni más, ni menos. Si usted \nno puede pagar todo el impuesto cuando lo adeuda, podría \nhacer arreglos para hacer pagos mensuales.\nAyuda con problemas tributarios sin resolver y \nAdversidades\nEl Servicio del Defensor del Contribuyente le puede ayudar \nsi usted ha tratado de resolver sin éxito algún problema con \nel IRS. Su Defensor del Contribuyente a nivel local le puede \nofrecer ayuda especial si usted ha tenido adversidades \nsignificativas como resultado de un problema tributario. \nPara más información, llame gratis al 1-877-777-4778 (para \nusuarios del equipo TTY/TDD 1-800-829-4059) o escriba al \nDefensor del Contribuyente en la oficina del IRS que tuvo \ncontacto con usted por última vez.\nApelaciones y Revisiones Judiciales\nSi usted no está de acuerdo con la cantidad del impuesto \nque adeuda o con ciertas acciones de cobro, usted tiene el \nderecho de pedirle a la Oficina de Apelaciones que revise su \ncaso. Usted también podría pedirle a un tribunal que revise su \ncaso.\nEliminación de Ciertas Multas e Intereses\nEl IRS le eliminará las multas, cuando lo permita la ley, si \nusted puede mostrar que actuó razonablemente y de buena \nfe, o si se dejó llevar por un consejo erróneo recibido de un \nempleado del IRS. Nosotros podríamos eliminar los intereses \ncomo resultado de ciertos errores o demoras causados por \nun empleado del IRS. Usted tiene que solicitar por escrito la \neliminación de multas.\nLey de Confidencialidad de Información\nLa Ley de Confidencialidad de Información del 1974, estipula \nque cuando nosotros le solicitamos información a usted, \nprimero tenemos que indicarle sobre nuestro derecho legal \npara solicitar la información, porqué la estamos solicitando y \ncómo ésta se va a utilizar. También tenemos que indicarle a \nusted lo que podría suceder si usted no la provee y si usted \ntiene que responder o no responder según los estipulado por \nla ley.\nEste aviso aplica a las declaraciones de impuestos y toda \ndocumentación presentada con éstas. También aplica a \ntoda pregunta que necesitemos hacerle para nosotros poder \ncompletar, corregir o tramitar su declaración; calcular su \nimpuesto y recaudar el impuesto, los intereses o las multas.\nNuestro derecho legal para pedir información se encuentra en \nlas secciones 6001, 6011 y 6012(a) del Código de Impuestos \nInternos y sus reglamentaciones. Éstas estipulan que usted \ntiene que presentarnos una Declaración de impuestos o \nun informe por cualquier impuesto por el cual usted sea \nresponsable. Su respuesta es obligatoria, según estas \nsecciones.\nLa sección 6109 del Código y sus reglamentaciones estipulan \nque usted tiene que mostrar su número de Seguro Social o \nel número de Identificación Personal del Contribuyente en lo \nque usted presente. También, tiene que completar todas las \npartes del formulario de impuestos que le corresponden a \nusted. Esto es para nosotros así saber quién es usted y poder \ntramitar su declaración y documentación. Usted no tiene que \nmarcar las casillas relacionadas con el Fondo de Campaña \nElección Presidencial.\nNosotros solicitamos la información sobre la declaración \nde impuestos para llevar a cabo las leyes tributarias \nestadounidenses. Nosotros necesitamos esta información \npara calcular y recaudar la cantidad correcta de impuestos.\nNosotros podemos proveerle la información al Departamento \nde Justicia y a otras agencias federales, tal como lo estipula \nla ley. También podemos proveerla a las ciudades, estados, el \nDistrito de Columbia, estados libres asociados de los Estados \nUnidos o posesiones estadounidenses para llevar a cabo sus \nleyes tributarias.\nNosotros podemos proveerla a ciertos gobiernos extranjeros \nsegún los tratados tributarios que ellos tienen con los Estados \nUnidos. También podemos divulgar esta información a las \nagencias federales, estatales o locales que investigan o \nresponden a actos o amenazas de terrorismo o que participan \nen inteligencia o actividades de contraespionaje relacionadas \ncon el terrorismo.\nSi usted no presenta una declaración, no nos provee la \ninformación que solicitamos o nos provee información falsa, la \nley estipula que podemos cobrarle multas, y en ciertos casos, \npuede estar sujeto a una acción penal. Además, podemos \ndenegar las exenciones, exclusiones, créditos, deducciones o \najustes indicados en su declaración de impuestos. Esto podría \ncausar que su impuesto aumente o podría retrasar cualquier \nreembolso. También se le podría cobrar intereses.\nPor favor, conserve este aviso con sus archivos. Usted podría \nreferirse a él si le pedimos otra información. Si tiene preguntas \nsobre las reglas para presentar y proveer información, por \nfavor, llame o visite cualquier oficina del Servicio de Impuestos \nInternos.\n",
"3\n¡No olvide!\nSi en algún punto usted \nno responde al aviso o \npedidos, se pueden cargar \nimpuestos Adicionales.\nPara más información \nsobre una petición en el \nTribunal Tributario de los \nEstados Unidos, Vea la \nPublicación 3498-A (SP), \no visite\nwww.ustaxcourt.gov\nRevisiones a través del Correo\nEl IRS le envía una carta informándole que usted ha \nsido seleccionado para una revisión, listando la información \nque usted necesita enviar al IRS.\nLea la carta y siga las instrucciones.\nEnvié todos los documentos requeridos para la fecha de \nvencimiento. Si usted no entiende, llame al número de teléfono \nque aparece en la carta.\nEl IRS revisará su documentación.\nSi el IRS necesitara más información, se comunicará con \nusted.\n1\n2\n3\nEl IRS puede que acepte su \ndeclaración de impuestos \noriginal y le envié a usted una \ncarta.\n¡Usted ha terminado!\nEl IRS quizás propone ajustes a su declaración.\nSi usted ha sometido toda su \ndocumentación y no está de acuerdo \ncon los ajustes propuestos, usted \npuede pedir una conferencia por \nteléfono con el examinador. Si no \nllega a un acuerdo después de haber \nhablado con el examinador usted tiene \nopciones:\nSi usted esta de acuerdo \ncon la decisión acordada \nen la conferencia o en \nApelaciones, firme y \ndevuelva el reporte para la \nfecha de vencimiento.\n¡Usted ha \nterminado!\nSi usted esta de acuerdo con los \najustes propuestos, firme y devuelva \nel formulario adjunto para la fecha \nde vencimiento.\n¡Usted ha terminado!\nUna vez la revisión es completada, el IRS le responderá:\nSi usted no responde o no toma una decisión de \nacuerdo, el IRS le enviara un Aviso Estatutario \nde Deficiencia certificado por correo. Usted \ntiene 90 dias desde la fecha en el aviso para \nreclamar al Tribunal Tributario de los EE.UU. \nsin pagar el impuesto. Usted puede continuar \ntrabajando con nosotros para resolver este asunto, \npero no podemos extender el tiempo que usted \ntiene para hacer su peticion al Tribunal Tributario \nde los Estados Unidos demás alla de los 90 días \nestablecidos deacuerdo a la fecha en la carta. Si \nno se llega a un acuerdo o no se hace una petición \nal Tribunal Tributario de los Estados Unidos, el \nimpuesto será cobrado.\nUsted puede \nsolicitar una \nconferencia con \nel supervisor\nUsted puede \nsolicitar que su \ncaso sea enviado a \nApelaciones\nPublicación 3498-A (SP)\n",
"4\nPublicación 3498-A (SP)\nPasos en el Proceso de Revisión\nPaso 1- Revisar, Recopilar y Comparar\nla información\nRevise la carta y los anexos para así saber la información \nnecesaria que usted tiene que recopilar. Compare los cambios \npropuestos contra su declaración de impuestos. Si usted tiene \npreguntas despues de revisar la informacion, puede hacer los \nsiguiente:\n• Llame al número de teléfono que aparece en su carta.\n• Escriba al IRS a la dirección indicada en la carta.\n• Visite su Centro de Ayuda al Contribuyente o Taller \npara Contribuyentes de Bajos Ingresos (para obtener \ninformación sobre ubicación de los centros, visite www\n.irs.gov en inglés, o vea la página 8 de esta publicación \npara obtener información adicional).\n• Obtenga ayuda profesional (Abogado, Contador Público \nAutorizado, Agente Registrado).\nPaso 2- Contestar la Carta\nUsted debe contestar para la fecha indicada en la carta. Si no \npuede contestar para dicha fecha, por favor, llame al número \nen la carta para dialogar sobre su situación y/o solicitar \ntiempo adicional.\nCómo Presentar la Documentación\nLa carta podría solicitarle a usted que envíe documentación \nde apoyo para las partidas reclamadas en su declaración de \nimpuestos. Adjunte a la carta fotocopias de sus documentos \noriginales y las envía a a la direccion o número de fax \nproporcionado. Favor de no enviar documentos originales.\nSi usted no puede proveer un comprobante de una cantidad \nreclamada, provea una explicación escrita del asunto y cómo \nfue determinada la cantidad.\nSi usted no puede proveer la información necesaria por \nfacsímil o por correo debido a una cantidad cuantiosa de \ndocumentación, llame al número indicado en la carta para \nrecibir ayuda. Se le podría solicitar que provea una lista \ndetallada de los gastos o las deducciones en cuestión.\nNota: Si usted envía sus documentos por facsímil, por favor \nincluya su nombre y número de Seguro Social en cada página \nde su facsímil. Esto es para asegurar que todas las páginas se \nidentifiquen con su caso.\n!Recordatorio! Asegúrese de responder para la fecha \nindicada en la carta.\nSi nosotros aceptamos su documentación, nosotros \nle enviaremos una carta expresando que aceptamos su \ndeclaración de impuestos tal como fue presentada. Usted \ndebe guardar esta carta con sus archivos.\nSi nosotros no aceptamos su documentación, nosotros \nle enviaremos una carta explicando todo cambio propuesto \na su declaración de impuestos. Si tiene preguntas, vea la \ninformación de contacto que aparece en el Paso 1, en esta \npágina.\nUna vez que usted revise los cambios propuestos, decida si \nestá de acuerdo o si no está de acuerdo.\nSi usted está de acuerdo con los Cambios Propuestos\nSi la carta que usted recibió indica que usted adeuda \nimpuestos, haga los siguiente:\n1.\t Firme la página de acuerdo de la carta.\n2.\t Pague todo impuesto adicional, multas e intereses que \npueda adeudar. (Vea la sección Opciones de Pago, en esta \npublicación para ver las opciones de pago disponibles).\n3.\t Devuelva el acuerdo firmado y su pago, si paga con \ncheque o giro, a la dirección indicada en la carta.\nNota: Si usted no paga el impuesto adicional y los intereses, \nentonces recibirá una factura. Para obtener información \nadicional sobre pagos, por favor, consulte la Publicación \n594(SP) El Proceso de Cobro del IRS.\nSi la carta que usted recibió indica que se le debe un \nreembolso, haga los siguiente:\n1.\t Firme la página de acuerdo de la carta\n2.\t Devuelva la página de acuerdo a la dirección que se indica \nen la carta.\nUsted puede esperar su reembolso dentro de 6 a 8 semanas, \nsi es aplicable, si usted no tiene ninguna otra obligación \ntributaria sin pagar u otras deudas legales con el IRS que se \nnos requiera cobrar.\nSi no esta de acuerdo con los Cambios Propuestos\n1.\t No firme la página de acuerdo de la carta, si usted no esta \nde acuerdo o planifica apelar.\n2.\t Envíenos la documentación y una explicación para apoyar \nsu posición.\nSi nosotros no escuchamos de usted\nSi usted no contesta para la fecha indicada, el IRS \nrechazará las partidas indicadas. Esto podría demorar o \nreducir cualquier reembolso, si aplica. El interés continuará \nacumulándose en todo balance adeudado. Usted podría \nperder el plazo establecido para resolver su pleito.\nPaso 3 – Resolución de desacuerdos\nSi usted no está de acuerdo con la decisión del examinador \ndespués de que usted envió la documentación para apoyar su \nposición, usted tiene opciones para resolver sus desacuerdos:\n• Solicite una sesion informal con el supervisor del \nexaminador, antes de la fecha de la carta,\n• Solicite una sesión administrativa, antes de la fecha de la \ncarta, con la oficina de Apelaciones,\n• Presente una petición ante el Tribunal Tributario después \nde haber recibido el Aviso de Deficiencia\nNota: El interés sigue acumulándose en la cantidad del \nbalance sin pagar, hasta que el desacuerdo sea resuelto. \nSi usted desea detener la acumulación de intereses, pague \nla totalidad de las multas, penalidades y el impuesto \npropuestos. Hay dos tipos de pagos que detienen el interés \nen las obligaciones propuestas: un “depósito” y un “pago por \nadelantado” del impuesto. Usted decide cuál es el mejor para \nusted. Las instrucciones para el pago se encuentran en la \ncarta que se envía con el informe de los cambios propuestos.\n",
"5\nPublicación 3498-A (SP)\nProceso de Apelación\nA veces las personas no están de acuerdo en los asuntos \nrelacionados con los impuestos. El IRS tiene un proceso de \napelación para resolver los asuntos tributarios, sin tener que \nir al tribunal; y la mayoría de los desacuerdos se consideran \ny se resuelven informalmente y oportunamente. La Oficina \nde Apelaciones es una oficina separada e independiente \nde la oficina del IRS en donde se revisa su declaración. Sin \nembargo, si usted no desea apelar o usted apeló y no está de \nacuerdo con la decisión de parte de la oficina de Apelaciones, \nusted podría tener derecho a llevar su caso ante el tribunal.\nCómo Apelar una Decisión\nUsted tiene que informarle al IRS si usted no esta de \nacuerdo con los cambios propuestos y desea apelar. Envíe \nuna petición escrita a la dirección que aparece en la carta \ndentro del tiempo concedido. Para apelar una decisión, sus \nrazones para no estar de acuerdo tienen que estar dentro del \nalcance de las leyes tributarias. Por ejemplo, usted no puede \napelar su caso basado en moralidad, la religión, la política, lo \nconstitucional, la conciencia o fundamentos similares.\nNota: Toda la información para apoyar su posición tiene que \nproveérsela a su examinador durante su revisión. Si usted \nprovee información sustancial después de la revisión, su caso \nserá devuelto al examinador para su consideración.\n!Recordatorio! Llame al número que se indica en la carta y \nexprese sus preocupaciones antes de comenzar el proceso de \napelación.\nSolicitudes de Apelaciones\nCuando usted solicita una conferencia de apelación, usted \ntiene que llenar una protesta formal escrita o un caso de \ncuantía menor, con el nombre de la oficina de nosotros en \nsu carta. Refiérase a la Publicación 5 (SP), Sus Derechos de \nApelación y Cómo Preparar Una Protesta si Usted no está de \nacuerdo, si la cantidad que usted quiere apelar es mayor de \n$25,000.\nPetición para un Caso de Cuantía Menor ($25,000 o \nmenos)\nSi la cantidad propuesta de cambio en el impuesto, multas e \nintereses que usted desea apelar es $25,000 o menos para \ncada período tributario, usted puede:\n• Utilizar el Formulario 12203, Request for Review (Solicitud \npara un repaso de parte de la oficina de Apelaciones), en \ninglés, disponible en www.irs.gov, o llamando al 1-800-\n829-3676, o\n• Enviar un relato breve por escrito solicitando una \napelación. Indique los cambios con los que usted no está \nde acuerdo y porqué no está de acuerdo con ellos.\nQué puede esperar después que usted solicita una \nconferencia de Apelación\nCuando el IRS recibe su solicitud para una conferencia de \napelación, el examinador enviará su caso a la oficina de \nApelaciones. La oficina de Apelaciones se comunicará con \nusted para organizar una conferencia.\nPor lo general, la oficina de Apelaciones llevará a cabo la \nconferencia con usted y/o su representante autorizado por \nteléfono o correspondencia; o si usted lo solicita, se puede \nllevar a cabo la conferencia cara a cara, si su caso envuelve \nasuntos complejos. Si la conferencia cara a cara resulta mejor \npara usted, llame al número de teléfono que aparece en la \ncarta de contacto inicial que recibió de Apelación.\nUsted o su representante calificado deben prepararse \npara explicar todos los asuntos en controversia durante la \nconferencia. La mayoría de los desacuerdos se solucionan \na este nivel. Solamente abogados, contadores públicos \nautorizados o agentes registrados están permitidos a \nrepresentar a un contribuyente en la conferencia de Apelación. \nUn preparador no registrado puede ser testigo durante la \nconferencia, pero no como representante.\nTribunal Tributario de los Estados \nUnidos\nEl IRS o la oficina de Apelaciones tiene que enviarle un Aviso \nde Deficiencia que incluya los derechos hacia el Tribunal \nTributario, luego, usted puede presentar una petición ante el \nTribunal de los Estados Unidos para revisar la determinación.\nNota: El Tribunal Tributario en general es un foro para \n“prepago”, lo que significa que usted puede solicitar una \npetición ante el Tribunal Tributario antes de que se haga una \ntasación o se efectúe un pago.\nUna petición realizada ante el Tribunal Tributario de \nlos Estados Unidos generalmente se considerará para \nsolucionarse por la Oficina de Apelaciones antes de que el \nTribunal Tributario atienda el caso. Usted tiene que presentar \nsu petición dentro del tiempo concedido en la carta, \n(usualmente 90 días). Hay un cargo por presentar, que se \npuede eliminar si usted califica.\nNota: La ley estipula el tiempo que se le permite a usted \npresentar su petición; el IRS no puede cambiar este período \nde tiempo. Usted tiene solamente el período de tiempo \nconcedido para presentar su petición en el Tribunal, aun \ncuando usted continúe hablando con los examinadores del \nIRS o Apelaciones.\nAdemás de los procedimientos regulares del Tribunal \nTributario de los Estados Unidos para presentar una petición, \néste ha simplificado los procedimientos para los casos \nmenores si su litigio es de $50,000 o menos para cualquier \naño tributario.\nPara usar los procedimientos simplificados, a la cantidad total \ndel impuesto, intereses y multas, incluyendo los intereses \ny las multas acumulados, pero que no han sido tasados en \nla cuenta para cada año, no pueden exceder de $50,000, \ncalculados a partir de la fecha en que la petición se presenta.\nNota: Usted no puede apelar la decisión del Tribunal Tributario \nsi usa el procedimiento simplificado.\nUsted puede obtener información sobre los procedimientos \nregulares y simplificados, y otros temas visitando el sitio web \ndel Tribunal Tributario www.ustaxcourt.gov o escribiendo a:\nClerk of the U.S. Tax Court\n400 Second St NW\nWashington, DC 20217\nTribunal Federal de Primera Instancia yTribunal de \nReclamaciones Federales\nUsted puede llevar su caso al Tribunal Federal de \nPrimera Instancia de los Estados Unidos o al Tribunal de \nReclamaciones Federales de los Estados Unidos, pero \ngeneralmente sólo lo puede hacer después de que usted \nha pagado el impuesto y ha presentado una reclamación de \nreembolso ante el IRS. Si desea obtener información sobre los \nprocedimientos de cómo presentar una acción en cualquier \n",
"6\nPublicación 3498-A (SP)\ntribunal, puede visitar los sitios web de ambos tribunales \no se puede comunicar con el secretario del tribunal que le \nquede más cercano a usted. Puede encontrar la dirección y el \nnúmero telefónico en la sección gubernamental (las páginas \nazules) de su guía telefónica local.\n• Tribunal Federal de Primera Instancia de los Estados \nUnidos www.uscourts.gov, en inglés\n• Tribunal de Reclamaciones Federales de los Estados \nUnidos www.cofc.uscourts.gov\nPreguntas Frecuentes\n1.\t ¿Cuánto tiempo toma el proceso de revisión? El tiempo \nque toma una revisión varía y depende de muchos \nfactores, incluyendo el tipo de revisión. Usted puede \nayudar a agilizar el proceso respondiendo a tiempo con \ntodos los documentos que nosotros solicitamos. Una \nvez usted conteste y nos provea toda la documentación, \nel IRS la revisará. Si es necesario tiempo adicional para \ncompletar la revisión, el IRS se lo notificará por correo.\n2.\t ¿Cómo puedo saber si ustedes recibieron la información \nenviada?\nEl IRS le enviará una carta dentro de los 30 días de haber \nrecibido los documentos confirmando el recibo de los \ndocumentos que usted nos envió por correo o fax.\n3.\t ¿Recibí una carta informándome que estoy siendo \nrevisado, puedo hablar con el examinador asignado a mi \ncaso?\nLlame al número de la carta que usted recibió, y el \nexaminador que conteste su llamada puede proveerle \nasistencia inmediata y contestarle las preguntas sobre su \nrevisión. Si es necesario hablar con el examinador, usted \npuede solicitar una llamada de vuelta de ese examinador.\n4.\t ¿Puedo solicitar una entrevista cara a cara?\nAunque usted puede solicitar una entrevista cara a cara, \nnosotros resolvemos la mayoría de los casos por teléfono \no por correspondencia. Las conferencias cara a cara se \nreservan para asuntos complicados o aquellos con un \nvolumen cuantioso de documentación. Usted puede llamar \npara discutir cara a cara, y si su revisión ordena una, \nusted puede solicitarla por escrito y explicando por qué es \nnecesaria.\n5.\t Se me debía un reembolso. ¿Cuándo lo recibiré?\nSi nosotros determinamos que todavía se le debe un \nreembolso después de que se complete la revisión, usted \npuede esperar recibirlo dentro de 6 a 8 semanas.\n6.\t ¿Acaso el IRS se comunicará con alguna otra persona \nque no sea yo o mi representante durante la revisión?\nPor lo general, el IRS tratará directamente con usted \no su representante autorizado. Sin embargo, a veces \nnosotros hablamos con otras personas si necesitamos \ninformación que usted no ha podido proporcionar; o \npara verificar la información que hemos recibido. Si acaso \nnos comunicamos con otras personas, tal como un \nvecino, banco, empleador, o empleados, generalmente \nnecesitamos proveerle información limitada, tal como \nel nombre suyo. La ley nos prohíbe el divulgar más \ninformación que la necesaria para obtener o verificar \nla información que necesitamos. Nuestra necesidad \nde comunicarnos con otras personas podría continuar \nmientras su caso este activo. Si nos comunicamos \ncon otras personas usted tiene el derecho a solicitar la \nlista de aquellas personas con quienes nosotros nos \ncomunicamos. Si usted necesita más información, llame \nal número de teléfono que aparece en la carta que usted \nrecibió.\n7.\t ¿Qué pasa si las acciones de mi cónyuge conducen a \nlos cambios propuestos en nuestros impuestos y yo no \nestaba enterado de las acciones de él o ella?\nA usted se le podria considerar como lo que el IRS \nidentifica ser un “Conyuge inocente”. Si usted presentó \nuna declaración de impuestos conjunta, es usted conjun-\ntamente e individualmente responsable por el impuesto y \ntodo interés y multa adeudada en dicha declaración. Esto \nes cierto aunque un decreto de divorcio estipule que un ex \ncónyuge será responsable por toda cantidad adeudada en \nuna declaración conjunta previamente presentada.\nEn algunos casos, se puede relevar a un cónyuge del \nimpuesto, el interés y las multas en una declaración \nconjunta. Hay cuatro tipos de alivio disponibles:\n• Alivio para el cónyuge inocente\n• Separación de la obligación\n• Alivio equitativo\n• Alivio de obligación resultante de las leyes de la \ncomunidad de bienes matrimoniales\nTiene que presentar el Formulario 8857(SP), Solicitud para \nAlivio del Cónyuge Inocente. La Publicación 971, Innocent \nSpouse Relief (Alivio del cónyuge inocente), en inglés, \nexplica cada tipo de alivio, quién podría calificar y cómo \nsolicitarlo.\n8.\t ¿Qué sucede si mi cuenta de impuestos es afectada por \nel Robo de identidad?\nEl Robo de identidad ocurre cuando alguien utiliza su \ninformación personal como su nombre, número de \nSeguro Social y otra información de identificación sin \nsu consentimiento. Si usted recibe una carta del IRS y \nsospecha que su identidad ha sido robada, responda \ninmediatamente a la dirección, teléfono o fax provisto \nen la carta del IRS. Usted necesitará enviar la siguiente \ndocumentación para probar su reclamación de robo de \nidentidad:\n• Autenticación de Identidad – Una copia válida del \ngobierno federal o estatal de los Estados Unidos \n(ejemplos licencia de conducir, tarjeta de identificación \ndel estado, tarjeta de Seguro Social o pasaporte), y \n• Evidencia del Robo de Identidad - Una copia del \nreporte de la policía o el Formulario 14039(SP), \nDeclaración Jurada sobre el Robo de Identidad, \ncompletada y firmada.\n",
"7\nPublicación 3498-A (SP)\nQué debe hacer cuando recibe una \nfactura\nUsted recibirá una factura de impuestos si no ha pagado \nlos impuestos en su totalidad cuando el IRS solicita el pago. \nSi paga la factura en su totalidad, usted reduce la cantidad \nde intereses y multas que adeuda. Si usted no puede pagar \nsu factura de impuestos inmediatamente, pague lo más \nque pueda y comuníquese con nosotros inmediatamente \ny explíquenos su situación. Nosotros le ayudaremos a \nestablecer un plan de pagos. Para asistencia con un plan de \npagos, haga uno de lo siguiente:\n• Visite www.irs.gov/Payments\n• Llame al número de teléfono en su factura\n• Escríbanos a la dirección indicada en su factura\n• Visite una oficina local del IRS\n• Vea la Publicación 594(SP), El Proceso de Cobro del IRS\nOpciones de pago – Pague la cantidad completa ahora \nPago con Tarjeta de Crédito o Débito\nPor un cargo por servicio, usted puede pagar \nelectrónicamente con una tarjeta de crédito o débito utilizando \nun proveedor de este servicio. Para más información sobre \ncómo hacer un pago utilizando una tarjeta de crédito o débito, \nvisite www.irs.gov/e-pay.\nPago con el Sistema Electrónico de Pagos de Impuestos \nFederales\nPara una manera conveniente y segura de pagar, usted \npuede utilizar el Sistema Electrónico de Pago de Impuestos \nFederales (EFTPS, por sus siglas en inglés). Para registrarse \nvisite www.eftps.com o llame al 1-800-555-4477. Para más \ninformación, vea la Publicación 966 (SP), La manera segura de \npagar los impuestos federales.\nPago por correo o en persona en una oficina local de IRS\nUsted nos puede pagar por correo utilizando la dirección que \naparece en su factura o llevando su pago a una oficina local \ndel IRS. Haga su cheque, giro o cheque de cajero pagadero \na “United States Treasury”. Escriba el año de impuestos, \nsu número de Seguro Social y número de teléfono en su \nformulario de pago. Para una lista de las oficinas cerca de \nusted, por favor visite www.irs.gov/localcontacts/index\n.html.\nSolicitar un Plan de Pago a Plazos\nUn plan de pago a plazos le permite pagar su deuda en \ncantidades más pequeñas si usted no puede pagar la \ncantidad total en un solo pago. Nosotros basamos la \ncantidad del pago y el número de pagos del plan de pagos \nen la cantidad que usted adeuda y su capacidad para pagar \nesa cantidad dentro del tiempo en que nosotros podemos \nrecaudar legalmente los pagos de usted. Sin embargo, usted \ndebe de entender que un plan de pago a plazos es más \ncostoso que pagando todos los impuestos que usted adeuda \nahora. Las multas y los intereses seguirán acumulándose en el \nbalance adeudado.\nOtro costo asociado con los planes de pago a plazos es un \ncargo administrativo. Nosotros cobramos este cargo para \nestablecer el acuerdo. Si usted califica con nuestra guía de \nbajos ingresos, usted puede pagar un cargo reducido. Para \nmás información, vea el Formulario 13844(SP), Solicitud para \nla Reducción del Cargo Administrativo para el Plan de Pagos \na Plazos.\nOtras maneras de solicitar un plan de pago a plazos:\n• Solicite en línea al www.irs.gov si usted adeuda $50,000 o \nmenos en impuesto, multas e intereses combinados;\n• Por teléfono – Llame al número que aparece en su Carta o \nal 1-800-829-1040;\n• Por correo – Complete y envíe por correo el Formulario \n9465(SP), Solicitud para un Plan de Pagos a Plazos. Si \nusted adeuda más de $50,000, usted también necesitará \ncompletar el Formulario 433-F(SP), Declaración de \ningresos y gastos;\n• En persona en su oficina local del IRS\nSolicitar una Oferta de Transacción\nQuizás usted pueda ser elegible para una Oferta de \nTransacción (OIC, por sus siglas en inglés) si usted no puede \npagar la cantidad que adeuda en su totalidad o a través de un \nplan de pagos. Al solicitar una OIC, usted estaría solicitando \nun acuerdo para pagar una cantidad menor a la cantidad de \ntotal de impuestos que adeuda.\nPara que un OIC sea considerado, usted tiene que pagar \nun cargo administrativo por solicitar esta opción de pago y \nhacer un pago inicial o un pago periódico. Sin embargo los \ncontribuyentes de bajos ingresos quizás puedan calificar para \nuna eliminación del cargo, el pago inicial o el pago periódico.\nPara más información, vea el Formulario 656 Offer in \nCompromise (Oferta de Transacción) y El Formulario 656-\nB, Offer in Compromise Booklet (Folleto sobre la oferta de \ntransacción) ambos en inglés.\nPregunte sobre como podemos demorar temporalmente\nel Proceso de Cobro\nSi usted no puede pagar la cantidad adeudada, usted \npuede solicitar una demora temporal en el proceso de cobro \nhasta que usted este en la disponibilidad de pagar. Antes \nde nosotros aprobar su solicitud, podríamos solicitarle que \ncomplete una Declaración de ingresos y gastos y proveernos \npruebas de su situación financiera. Usted debe saber que si \nnosotros demoramos el cobrarle su deuda, usted continuará \nacumulando multas e intereses hasta que el impuesto sea \npagado en su totalidad. Nosotros puede que solicitemos \nuna revisión de su información financiera durante la demora \ntemporal, para revisar su habilidad de pago. También, \npodemos presentar un Aviso de Gravamen por Impuesto \nFederal para proteger el interés del gobierno sobre sus bienes. \nPar más información vea la Publicación 594(SP) El Proceso de \nCobro del IRS.\nApelar la Decisión de Cobro\nUsted también puede apelar la decisión de cobro hecha por \nel IRS. Para conocer sobre consideración de apelación de \ngravámenes, embargos, confiscaciones, planes de pago a \nplazos u Ofertas de Transacción, vea la Publicación 1660(SP) \nDerechos para la Apelación de Cobros.\n",
"8\nPublicación 3498-A (SP)\nInformación General\nNosotros le hemos proporcionado varias opciones sobre \ncómo obtener información general o asistencia. Para \ninformación sobre un informe de revisión en particular, por \nfavor, llame al número en el informe o carta.\nPara recibir asistencia y ayuda tributaria:\nLlame al número en la carta o factura que usted recibió o \nllámenos gratis al:\n• 1-800-829-1040 (para presentadores de la 1040)\n• 1-800-829-4933 (para presentadores de negocios)\n• 1-800-829-4059 (si es usuario de equipo TTY/TDD)\nPara formularios y publicaciones de impuestos:\n• 1-800-TAX-FORM (1-800-829-3676)\n• 1-800-829-4059 TTY/TTD\nInternet: www.irs.gov/espanol\nObtener Ayuda\nEl Servicio del Defensor del Contribuyente esta aquí \npara ayudarle\n¿Qué es el Servicio del Defensor del Contribuyente?\nEl Servicio del Defensor del Contribuyente es su voz ante el \nIRS. Nuestro trabajo es asegurarnos que cada contribuyente \nsea tratado justamente y que usted conozca y entienda sus \nderechos.\n¿Qué puede hacer el servicio del Defensor del \nContribuyente (TAS, por sus siglas en inglés) por usted\nNosotros ofrecemos ayuda gratuita con los problemas con \nel IRS, cuando no ha podido resolverlos por usted mismo. \nNosotros sabemos que este proceso puede ser confuso, pero \nlo peor que puede hacer es hacer nada, TAS puede ayudarlo a \nresolver sus problemas de impuestos si:\n• Su problema le esta causando dificultades económicas a \nusted, su familia o su negocio.\n• Usted (o negocio) esta enfrentando una amenaza o una \nacción adversa.\n• Usted ha tratado repetidamente hacer contacto con el \nIRS, pero nadie ha respondido, o el IRS no le ha dado una \nrespuesta para la fecha prometida.\nSi usted califica para ayuda, se le asignara un defensor que \nestará con usted en todo momento y hará lo posible para \nresolver su problema.\n• TAS es una organización independiente dentro del IRS. \nNuestros defensores saben como trabajar con el IRS para \nresolver su problema.\n• Nuestros servicios son gratuitos y están adaptados a sus \nnecesidades.\n• Nosotros tenemos oficinas en todos los estados, el Distrito \nde Columbia y Puerto Rico.\nUsted encontrará respuestas a las preguntas frecuentes sobre \nimpuestos; formularios de impuestos en línea, publicaciones \nen las que se puede llevar a cabo búsquedas, asuntos \nimportantes y noticias sobre impuestos.\nSi prefiere escribirnos:\nAdjunte una copia de su carta o factura de impuestos. \nEscriba su nombre, número de Seguro Social o número de \nidentificacion del contribuyente, número del formulario de \nimpuestos y el período tributario que aparece en su factura o \ncarta. Escríbanos a la dirección que se encuentra en la carta o \nfactura de impuestos.\nUsted también puede visitar una oficina del IRS más \ncercana:\nUsted puede encontrar la dirección exacta en su guía \ntelefónica local, bajo “Gobierno de los EE.UU” o en www.irs\n.gov/localcontacts/index.html.\n• Nuestro paquete de herramientas tributarias www\n.TaxpayerAdvocate.irs.gov puede ayudarlo a entender \nsus derechos, los cuales el IRS tiene que acatar cuando \ntrata con usted.\n¿Cómo puede comunicarse con nosotros?\nSi usted piensa que nosotros podemos ayudarle, puede \nllamar al defensor local, cuyo número se encuentra en la guía \ntelefónica o en nuestro sitio web www.irs.gov/advocate. \nUsted puede llamar a la línea gratuita 1-877-777-4778; para \nusuarios de TTY/TDD 1-800-829-4059.\nTalleres para contribuyentes de Bajos Ingresos\nLos talleres para contribuyentes de bajos ingresos (LITCs, por \nsus siglas en inglés), son organizaciones independientes del \nIRS. Los LITCs le proveen servicios a los contribuyentes de \nbajos ingresos y que necesiten ayuda para resolver problemas \nde impuestos. Muchos de los talleres proveen representación \nprofesional ante el IRS o la corte en auditorias, apelaciones, \ndisputas de colección y otros asuntos de manera gratuita \no con un cargo mínimo. Algunos talleres también proveen \ninformación sobre los derechos y responsabilidades de los \ncontribuyentes en diferentes idiomas para los individuos \npara cual el Inglés es su segundo idioma. Para obtener más \ninformación o encontrar un taller cerca de usted, vaya a la \npágina de LITC en www.irs.gov/uac/Low-Income-Taxpayer\n-Clinics o la Publicación 4134 (SP) Talleres para \ncontribuyentes de bajos ingresos, del IRS. Usted también \npuede obtener esta publicación en su oficina local o llamando \nal 1-800-829-3676.\n"
] |
p5112.pdf
|
0216 Publ 5112 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p5112.pdf
|
[
"Tip Rate Determination Agreement \nBenefits to Participants\n1. To Participate:\n n New employees must join within 60 days from date of hire\n n Current employees must join within 60 days from agreement implementation date\n n Employees must sign Attachment C and agree to report tips at or above the hourly tip rate\n n \u0007\nEmployees who drop out during the year are not eligible to join again until January of the \nfollowing year\n2. Participating Employees:\n n Will not be subject to a tip audit during agreement years \n n Will not be subject to tip audits in prior years if employer had no agreement \n n Will benefit from Coverage Adjustment reductions (10%, 20% or 15%) \n n Will no longer need to keep detailed tip logs \n n Will have higher income on their W-2 which may result in:\n\t\n• Better terms when applying for loans (mortgage, car, and other personal loans)\n\t\n• Increased Workers’ Compensation benefits, should you get injured on the job\n\t\n• Increased Unemployment Compensation benefits should you need them\n\t\n• \u0007\nIncrease in other benefits (based on pay) that the company may offer such as life insurance \nor disability payments that are based on income\n\t\n• \u0007\nIncreased Social Security and Medicare (FICA) benefits (the more you pay in, the greater \nyour benefits)\n3. What will be withheld from your paycheck:\nPublication 5112 (Rev. 2-2016) Catalog Number 65156V Department of the Treasury Internal Revenue Service www.irs.gov\nExample of Social Security and Medicare (FICA)* Withholding\nOccupational Category\nParticipant Hourly Tip Rate \nEffective 1/1/2015\nParticipant Tip Income based \non 40 hour work week\nParticipants Employee Share \nof FICA Withholding\nFood Server\n$16.40\n$656.00\n$50.18\nBusser\n$5.23\n$ 209.20\n$16.00\nBartender\n$11.75\n$470.00\n$35.96\nCocktail Server\n$14.03\n$561.20\n$42.93\nBarback\n$3.89\n$155.60\n$11.90\n*Employees share of FICA Tax of 7.65%; does not include income taxes\nEmployees who drop out during the year are not eligible to join again until January of the following year.\n"
] |
p4518sp.pdf
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1119 Publ 4518 (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p4518sp.pdf
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[
"¿Por qué el IRS asigna mi cuenta a una Agencia \nPrivada de Cobros (PCA, por sus siglas en inglés)?\nEl Congreso promulgó legislación que obliga al IRS a utilizar \nlas agencias privadas de cobro para ayudarnos a cobrar \nciertas cuentas tributarias vencidas. El IRS ha determinado \ncolocar su cuenta con una agencia privada de cobros para la \ncobranza de su responsabilidad tributaria sin pagar.\n¿Qué sucede si ya he pagado el saldo adeudado en \nesta cuenta?\nTrabaje con el empleado de la agencia privada de cobros para \nidentificar el pago no acreditado a su cuenta. Proporcione la \ninformación del pago que el empleado solicita. La información \nque usted proporcione será utilizada para investigar la \naplicación del pago para asegurar que sea acreditado \ncorrectamente.\n¿Qué hará la agencia privada de cobros?\nLa agencia privada de cobros asignada a su cuenta trabaja \nen nuestro nombre. Le enviarán una carta confirmando \nla asignación de su responsabilidad tributaria sin pagar y \nluego se comunican con usted para resolver su cuenta. Le \nexplicarán varias opciones de pago y le ayudarán a elegir la \nque sea mejor para usted.\n¿Cómo puedo estar seguro que es la agencia privada \nde cobros que me llama?\nLa agencia privada de cobros le enviará una carta \nconfirmando la asignación de su cuenta tributaria. La \ncarta incluirá el mismo número único de autenticación del \ncontribuyente que está en la carta enviada a usted por el IRS. \nComo parte del proceso de autenticación, el empleado de \nla PCA utilizará el número único para verificar su identidad. \nGuarde ambas cartas en un lugar seguro para referencia \nfutura.\n¿Cuáles agencias privadas de cobro tienen \nactualmente contratos con el IRS?\nLos nombres y números de teléfono de las agencias privadas \nde cobro que tienen contrato con el IRS están disponibles en \nIRS.gov. \n¿Qué debo hacer ahora?\nLa agencia privada de cobros se comunicará con usted \no usted puede pagar ahora, siguiendo las instrucciones a \ncontinuación.\n¿Puedo llamar a la agencia privada de cobros ahora?\nSí. Puede encontrar su número de teléfono en la carta que le \nenviamos.\n¿A quién efectúo mis pagos?\nEfectúe todos los pagos al IRS. La agencia privada de cobros \npuede proporcionar información acerca de los métodos de pago \no visite www.irs.gov/pagos para las opciones de pago electrónico. \nVea también la sección titulada Formas de pago de sus impuestos \nen la Publicación 594 (SP) El Proceso de Cobro del IRS. Las \nopciones de pago incluyen Direct Pay del IRS, para pagar una \nfactura tributaria individual directamente de una cuenta corriente \no de ahorros sin costo. También están disponibles las siguientes \nopciones: el débito directo preautorizado, el Sistema de Pago \nElectrónico del Impuesto Federal (EFTPS, por sus siglas en \ninglés), un sistema electrónico para pagar los impuestos federales \npor internet o por teléfono gratuitamente y el pago por medio de \nuna tarjeta de débito o crédito, utilizando un proveedor de servicios \nde pago electrónico por un cargo administrativo. Si paga con \ncheque o giro, haga el cheque o giro pagadero a United States \nTreasury (Tesoro de los Estados Unidos). Escriba su nombre, \nnúmero de Seguro Social y el año tributario en su pago. La agencia \nprivada de cobros proporcionará la dirección de correo apropiada \ndel IRS para el pago.\n¿Hay una organización fuera del IRS que puede \nproporcionar ayuda tributaria gratuita o por una tarifa \nnominal?\nPuede obtener ayuda de individuos y organizaciones que son \nindependientes del IRS. La Publicación 4134 (SP) proporciona una \nlista de los Talleres para Contribuyentes de Bajos Ingresos (LITC, \npor sus siglas en inglés) y está disponible en www.irs.gov/espanol. \nVea también la página web en inglés sobre los LITC en www.\ntaxpayeradvocate.irs.gov/litcmap. El Directorio de los Preparadores \nde Impuestos Federales con credenciales reconocidas por el IRS \npuede encontrarse en http://irs.treasury.gov/rpo/rpo.jsf. La ayuda \ntambién puede estar disponible en un sistema de referidos operado \npor un colegio de abogados estatal, una sociedad estatal o local \nde contables o agentes registrados ante el IRS, u otra organización \nde profesionales de impuestos sin fines de lucro. La decisión de \nobtener ayuda de cualquiera de estas organizaciones o individuos \nno resultará en que el IRS conceda un trato especial en el trámite \ndel asunto, disputa, o problema.\nPublication 4518SP (Rev. 11-2019) Catalog Number 69279J\nDepartment of the Treasury Internal Revenue Service \nwww.irs.gov\nLo Que Puede\nEsperar cuando\nel IRS Asigna su\nCuenta a una\nAgencia Privada\nde Cobros\nNuestra misión\nProporcionar a los contribuyentes estadounidenses un \nservicio de máxima calidad, ayudándoles a entender y\ncumplir sus responsabilidades tributarias y hacer cumplir \nla ley con integridad y justicia para todos.\n",
"EL IRS ahora tiene contratos con agencias privadas de \ncobro para ayudarnos a cobrar las cuentas tributarias \nvencidas.\nThe Fixing America’s Surface Transportation Act (La Ley de \nReparación del Transporte Terrestre de los Estados Unidos), \nen inglés, firmada por el Presidente el 4 de diciembre de 2015, \nrequiere al IRS contratar con las agencias privadas de cobro \npara ayudar a cobrar ciertas deudas tributarias federales. Otras \nagencias gubernamentales federales, estatales y locales ya \nutilizan las agencias privadas de cobro para cobrar las cuentas \nvencidas. La ley incluye una fuerte protección de los derechos \ndel contribuyente.\n•\t Las agencias privadas de cobro serán sometidas a los \nmismos estándares de servicio y protección de los derechos \ndel contribuyente, como el IRS requiere de sus propios \nempleados.\n•\t Guardaremos su privacidad totalmente. Los requisitos de \nconfidencialidad y las restricciones requeridas por la ley se \nharán cumplir estrictamente.\nLas agencias privadas de cobro que tienen contratos con \nnosotros para cobrar las cuentas tributarias vencidas, con \nalgunas excepciones establecidas en el Código de Impuestos \nInternos, tienen la obligación de ajustarse a las reglas, \nregulaciones y disposiciones de la Fair Debt Collection Practices \nAct (la Ley de Prácticas Justas en el Cobro de Deudas), en \ninglés. Las disposiciones específicas de esta ley prohíben a \nlas agencias privadas de cobro amenazar o intimidar a los \ncontribuyentes.\nSi usted no desea trabajar con su agencia privada de cobros \nasignada para solucionar su cuenta tributaria vencida, usted \ndebe enviar una solicitud por escrito a la agencia privada de \ncobros.\nLas agencias privadas de cobro no pueden tomar ninguna clase \nde acción legal contra usted para cobrar esta deuda (tal como \nel presentar un Aviso de Gravamen por el Impuesto Federal o \nemitir un embargo). No obstante, el IRS tiene la autoridad legal \npara tomar esta clase de acciones legales para cobrar una \ncuenta vencida.\nPuede obtener más información acerca de sus derechos como \ncontribuyente y el proceso de cobros del IRS de las siguientes \npublicaciones del IRS:\nPublicación 1(SP), Derechos del Contribuyente, explica \ndetalladamente sus derechos, inclusive su derecho a obtener \nun representante. También explica los procesos de auditoría, \napelaciones, cobro y reembolso.\nPublicación 594(SP), El Proceso de Cobro del IRS, explica las \nacciones que el IRS puede tomar para cobrar los impuestos \nvencidos.\n\nSolicite formularios y publicaciones del IRS en nuestra página \nweb: www.irs.gov/espanol o llame al 1-800-829-3676.\nPara obtener más información sobre temas útiles, inclusive \ncómo solicitar alivio de las multas, ordenar transcripciones de \ncuentas y cambiar su dirección con el IRS, visite: \nwww.irs.gov/help-resources (en inglés)\n\nEl Inspector General del Tesoro para la Administración Tributaria \n(TIGTA, por sus siglas en inglés), protege y promociona la \nadministración justa del sistema tributario federal. Para presentar \nuna queja acerca de una agencia privada de cobros o informar \nalguna conducta indebida por parte del empleado de una agencia \nprivada de cobros, o estafas, por favor, llame a la línea de ayuda \ndel TIGTA al 800-366-4484, o visite:\nwww.tigta.gov; o escriba a:\nTreasury Inspector General for Tax Administration Hotline\nPost Office Box 589\nBen Franklin Station\nWashington, DC 20044-0589\nPara informar de una amenaza, asalto o intento de asalto por un \nempleado de una agencia privada de cobros, comuníquese con \nla oficina de Investigaciones del TIGTA responsable por su área \ngeográfica o llame a la línea de ayuda del TIGTA al 800-366-4484.\nServicio del Defensor del Contribuyente | Su voz ante el IRS\n¿Necesita Ayuda Adicional?\nComuníquese con el Servicio del Defensor del Contribuyente al \n1-877-777-4778 o TTY/TDD 1-800-829-4059 o en línea en \nwww.irs.gov/advocate (en inglés)\nEl Servicio del Defensor del Contribuyente es una organización \nindependiente dentro del Servicio de Impuestos Internos \nque ayuda a los contribuyentes y protege los derechos del \ncontribuyente. Nosotros ayudamos a aquellos contribuyentes \ncuyos problemas con el IRS les causan daños financieros, que \nhan intentado pero no han podido resolver su problema con \nel IRS, o creen que un sistema o procedimiento del IRS no \nfunciona como debería. Y nuestra ayuda es gratuita.\nEl número de teléfono de su defensor local está en su directorio \nlocal y en taxpayeradvocate.irs.gov. También puede llamarnos \nal 1-877-777-4778. Para obtener más información acerca del \nTAS y sus derechos conforme a la Carta de Derechos del \nContribuyente, visite taxpayeradvocate.gov. El Servicio del \nDefensor del Contribuyente es su voz ante el IRS.\n"
] |
p4985sp.pdf
|
0516 Publ 4985 (SP) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4985sp.pdf
|
[
"R\nP \nO\nQ\nGITCA es una asociación...\n... con más de 1,000 establecimientos, comerciales y tribales, de \njuegos de azar que se han inscrito en el programa\n...y aproximadamente 100,000 empleados participantes a nivel \nnacional\nEste programa voluntario de cumplimiento para informar las \npropinas es administrado bajo el Procedimiento Administrativo \nTributario 2007-32.\nempleados \nque reciben \npropinas\nEl acuerdo de cumplimiento \nde propinas de la industria de \njuegos de azar para los\nSus contactos de GITCA por región\nRegión del Este\nTerri L. Vrabel\[email protected]\n(717) 840-6035\nRegión Central\nJennifer L. Cunningham\[email protected]\n(304) 561-3011\nRegión del Oeste\nSharon S. Huff\[email protected]\n(408) 283-1534\nGobiernos Tribales Indígenas\nLaurie P. Brunette\[email protected]\n(405) 297-4496\nInformación adicional sobre cómo informar \nlas propinas de los empleados \nPub. 531 – Reporting Tip Income \n(Cómo informar el ingreso de propinas), en inglés\nPub. 1244 – Employee’s Daily Record of Tips and Report to Employer \n(Registro diario de propinas del empleado \ne informe al patrono), en inglés\nPub. 3148(SP) - Guía para Declarar el Ingreso de Propinas\nDisponibles en www.irs.gov Forms and Publications \n(Formularios y Publicaciones)\nPublicación 4985 (SP) (Rev. 5-2016) Catalog Number 60743A \nDepartment of the Treasury Internal Revenue Service www.irs.gov\n¡Protéjase a usted mismo y a su empleador de las \nauditorías de propinas...únase hoy! \nPara conocer más sobre el programa de acuerdos \nvoluntarios, visite nuestro sitio web, www.irs.gov, y busque \nMarket Segment Understanding agreements (Acuerdos sobre \nel entendimiento de los segmentos de mercado o MSU, por \nsus siglas en inglés). \nPara los gobiernos Tribales Indígenas, visite: \nwww.irs.gov/govt/tribes \nCumplimiento Nacional para Informar las Propinas\nTammy Wise\nSenior Program Analyst \[email protected]\n110 City Parkway\nLas Vegas, NV 89106\n(702) 868-5201\nWalter Budzinski\nSenior Program Analyst \[email protected]\n110 City Parkway\nLas Vegas, NV 89106\n(702) 868-5203\n¡GITCA trabaja para usted!\n¡Únase hoy mismo!\nPrograma Nacional de Cumplimiento para Informar las Propinas\n",
"El programa de acuerdo de \ncumplimiento de propinas de la \nindustria de juegos de azar……es \nun programa voluntario para informar propinas \nque ha sido implementado exitosamente a nivel \nnacional en cientos de casinos que son líderes \nen la industria de juegos de azar. \n¿Cómo funciona este programa?\nBajo este programa, el empleador de la industria de juegos \nde azar y el Servicio de Impuestos Internos (IRS, por sus \nsiglas en inglés), trabajan juntos para:\nR\nR\nCalcular la tasa promedio de propinas para los empleados \nque reciben propinas en categorías ocupacionales \nespecíficas;\nR\nR\nMantener un nivel satisfactorio de participación entre los \nempleados;\nR\nR\nUtilizar tecnología de información financiera y de la nómina \npara calcular las tasas de manera justa y precisa;\nR\nR\nRecibir el compromiso de parte del IRS de no realizar \nrevisiones de las propinas de los empleadores y empleados \nparticipantes que cumplen con las condiciones estipuladas \npor GITCA\n¡GITCA es una asociación!\n...entre la industria de juegos de azar y el IRS para promover \nel cumplimiento entre los empleados que reciben propinas. \nSe originó en Las Vegas y se ha expandido a través de los \nEstados Unidos ya que tanto los empleadores como los \nempleados se han dado cuenta de los muchos beneficios que \nofrece.\n¿Quién reúne los requisitos para participar?\nTodos los empleadores de juegos de azar, sus empleados que \nreciben propinas y todos los comercios de juegos de azar.\n¿Cómo esto le beneficia?\nLos participantes tienen una protección contra auditorías \nde propinas y...\nR\nR\nLos registros de propinas ya no son necesarios\nR\nR\nEl aumentar los ingresos informados en el Formulario W-2 \npuede mejorar las posibilidades de reunir los requisitos para \nobtener préstamos personales y así poder comprar una casa \no un automóvil nuevo\nR\nR\nAumento en los beneficios de Seguro Social y Medicare\nR\nR\nAumento en las compensaciones de los empleados o en los \nbeneficios por desempleo y por incapacidad, además de los \nbeneficios de vida y desastre\nR\nR\nLa tasa de las propinas por hora está vigente, \ngeneralmente, por tres años pero puede \nmodificarse por un cambio económico \ndesfavorable \n¿Cuál es la diferencia?\nLos empleados que no participan tienen que...\nR\nR\nInformar todas las propinas-100%\nR\nR\nMantener registros diarios de todas las propinas \nrecibidas\nR\nR\nInformar por escrito todas las propinas de $20 o \nmás a su empleador para el décimo día del mes \nsiguiente al mes en que reciben éstas\nR\nR\nTener en consideración que pueden adeudar \nimpuestos adicionales al final del año en propinas \ndistribuidas mostradas en el Formulario W-2\nEs correcto...\n...¡Protección contra auditorías de las propinas para los participantes \nen cumplimiento con GITCA!\nR\nR\nUtilizar el Formulario 4137, Social Security and Medicare \nTax on Unreported Tips Income (Impuestos del Seguro \nSocial y Medicare sobre el ingreso de propinas no \ndeclaradas), en inglés, para calcular y pagar la parte adicional \ncorrespondiente al empleado de los impuestos de la Ley de la \nContribución Federal al Seguro Social (FICA, por sus siglas en \ninglés) sobre las propinas distribuidas indicadas en la casilla 8 \ndel Formulario W-2.\n¡Los que no participen en el programa y no informen las \npropinas pueden estar sujetos a una auditoría!\nPara participar...\nR\nR\nLos empleados nuevos tienen que unirse al programa dentro \nde 60 días a partir de la fecha de reclutamiento\nR\nR\nLos empleados actuales tienen que unirse al programa dentro \nde 60 días a partir de la fecha de implementación del acuerdo\nR\nR\nUn empleado tiene que informar las propinas iguales o \nsuperiores a la tasa establecida de propinas por hora \ncorrespondiente a cada categoría de empleado \nTodo empleado que deje el programa durante el año no \npodrá unirse nuevamente hasta enero del próximo año\n ¡Únase a GITCA...\n... trabaja para usted!\n"
] |
p5111.pdf
|
0216 Publ 5111 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p5111.pdf
|
[
"Gaming Industry Tip Compliance Agreement \nBenefits to Participants\n1. To Participate:\n n New employees must join within 60 days from date of hire\n n Current employees must join within 60 days from agreement implementation date\n n Employees must sign Appendix C and agree to report tips at or above the hourly tip rate\n n \u0007\nEmployees who drop out during the year are not eligible to join again until January of the \nfollowing year\n2. Participating Employees:\n n Will not be subject to a tip audit during agreement years \n n Will not be subject to tip audits in prior years if employer had no agreement \n n Will benefit from Coverage Adjustment reductions (10%, 20% or 15%) \n n Will no longer need to keep detailed tip logs \n n Will have higher income on their W-2 which may result in:\n \n• Better terms when applying for loans (mortgage, car, and other personal loans)\n \n• Increased Workers’ Compensation benefits, should you get injured on the job\n \n• Increased Unemployment Compensation benefits should you need them\n \n• \u0007\nIncrease in other benefits (based on pay) that the company may offer such as life insurance \nor disability payments that are based on income\n \n• \u0007\nIncreased Social Security and Medicare (FICA) benefits (the more you pay in, the greater \nyour benefits)\n3. What will be withheld from your paycheck:\nPublication 5111 (Rev. 2-2016) Catalog Number 65149G Department of the Treasury Internal Revenue Service www.irs.gov\nExample of Social Security and Medicare (FICA)* Withholding\nOccupational Category\nParticipant Hourly Tip Rate \nEffective 1/1/2015\nParticipant Tip Income based \non 40 hour work week\nParticipants Employee Share \nof FICA Withholding\nFood Server\n$16.40\n$656.00\n$50.18\nBusser\n$5.23\n$ 209.20\n$16.00\nBartender\n$11.75\n$470.00\n$35.96\nCocktail Server\n$14.03\n$561.20\n$42.93\nBarback\n$3.89\n$155.60\n$11.90\n*Employees share of FICA Tax of 7.65%; does not include income taxes\nEmployees who drop out during the year are not eligible to join again until January of the following year.\n"
] |
p1976.pdf
|
0217 Publ 1976 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p1976.pdf
|
[
"Do you\nQualify\nforRelief\nSection\n530?\nunder\nDepartment of the Treasury\nI nte r na l R e ve nue Se r vic e\nSection 530 provides \nbusinesses with \nrelief from federal \nemployment tax \nobligations if certain \nrequirements are met. \nPublication 1976 (Rev. 2-2017) Catalog Number 22927M Department of the Treasury Internal Revenue Service www.irs.gov\n",
"If your business has been selected for an \nemployment tax examination to determine \nwhether you correctly treated certain \nworkers as independent contractors, you \nmay be entitled to section 530 relief. You \nwill not owe employment taxes for these \nworkers if you meet the relief requirements\ndescribed below. If you do not meet these \nrelief requirements, the IRS will determine \nwhether the workers are independent \ncontractors or employees and whether you \nowe employment taxes for those workers.\nSection 530 Relief Requirements:\nTo receive relief, you must meet all three of \nthe following requirements:\nI. Reporting Consistency\nFirst, you must have timely filed all required \nfederal tax returns (including information \nreturns) consistent with your treatment of \neach worker as not being an employee. This \nmeans, for example, that if you treated a \nworker as an independent contractor and \npaid him or her $600 or more, you must \nhave filed Form 1099-MISC for the worker. \nRelief is not available for any year and for \nany workers for whom you did not file the \nrequired information returns.\nII. Substantive Consistency\nIn addition, you (and any predecessor \nbusiness) must have treated the workers, \nand any similar workers, as independent \ncontractors. If you treated similar workers \nas employees, this relief provision is not \navailable. If you are paying an individual \nwho is providing services as a test \nproctor or room supervisor assisting in \nthe administration of college entrance or \nplacements examinations, the substantive \nconsistency requirement does not apply \nwith respect to services performed after \nDecember 31, 2006, (and remuneration \npaid with respect to such services). The \nprovision applies if the individual (1) is \nperforming the services for a tax-exempt \norganization, and (2) is not otherwise treated \nas an employee of such organization for \npurposes of employment taxes.\nIII. Reasonable Basis\nFinally, you must have had a reasonable \nbasis for not treating the workers as \nemployees. To establish that you had a \nreasonable basis for not treating the workers \nas employees, you can show that:\nt\u0001 You reasonably relied on a court case \nabout federal taxes or a ruling issued to \nyou by the IRS; or\nt\u0001 Your business was audited by the IRS at \na time when you treated similar workers \nas independent contractors and the \nIRS did not reclassify those workers \nas employees. You may not rely on \nan audit commenced after December \n31, 1996, unless such audit included \nan examination for employment tax \npurposes of whether the individual \ninvolved (or any other individual holding \na substantially similar position) should \nbe treated as your employee; or\nt\u0001 You treated the workers as independent \ncontractors because you knew, and can \nsubstantiate, that was how a significant \nsegment of your industry treated similar \nworkers; or\nt\u0001 You relied on some other reasonable \nbasis. For example, you relied on \nthe advice of a business lawyer or \naccountant who knew the facts about \nyour business.\nIf you did not have a reasonable basis \nfor treating the workers as independent \ncontractors, you do not meet the relief\nrequirements.\nThe IRS examiner will answer any questions \nyou may have about your eligibility for this \nrelief.\n\u0002\nSECTION 530 RELIEF REQUIREMENTS\n"
] |
f5646.pdf
|
0117 Form 5646 (PDF)
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https://www.irs.gov/pub/irs-pdf/f5646.pdf
|
[
"Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/go/reader_download. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/go/acrreader. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n"
] |
p3151.pdf
|
1118 Publ 3151 (PDF)
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https://www.irs.gov/pub/irs-pdf/p3151.pdf
|
[
"FEDERAL\nDEPOSITS\nQuick Reference Guide for\nTAX\nUnderstanding\nTheABCs\nofFTDs\n",
"WHAT ARE FTDs & WHY \nARE THEY IMPORTANT?\nFTDs (Federal Tax Deposits) for Forms 941 and 944 are \nmade up of taxes withheld from your employees' salaries \n(Trust Fund), and the employer’s share of FICA (Social \nSecurity and Medicare) taxes. \nAgricultural employers file annual Form 943, with rules \nsimilar to Form 941. See Publication 51, Agricultural \nEmployer's Tax Guide. \nFTDs for Form 940 are paid by the employer to provide for \nunemployment compensation to workers who have lost \ntheir jobs.\nThese taxes need to be paid as they become due in order \nto avoid a penalty.\n",
"A\nFOR FORMS 941 AND 944 DEPOSITS\n›\n›\nMake the deposit any time by the due date.\nor\n›\n›\nFor your convenience make a deposit the same day you \nmake payroll.\nIf you are a new employer and have never filed Form 941 or \n944, you are a Monthly Schedule Depositor for the first calen\ndar year of your business. Monthly Schedule Depositors should \ndeposit taxes from all of their paydays in a month by the 15th \nof the next month, even if they pay wages every week. Howev\ner, any employer who has accumulated $100,000 in payroll \ntaxes during a deposit period must make a deposit by the next \nbusiness day. Business days include every calendar day other \nthan Saturdays, Sundays, or legal holidays. The term \"legal \nholiday\" means any District of Columbia legal holiday. Previ\nously, legal holidays included statewide legal holidays. \n›\n›\nIf your Form 944 total taxes for the year are less than \n$2,500, they can be paid with the return or deposited by \nthe return due date. See the Form 944 instructions for deposit \nrequirements if your total taxes for the year are expected to \nreach $2,500 or more.\n›\n›\nIf your total taxes on Form 941 for the current quarter or the \npreceding quarter are less than $2,500, and you did not \nincur a $100,000 next-day deposit obligation in the current \nquarter, and you filed your tax return on time, you may \npay the taxes with the timely filed return or deposit by the \nreturn due date. Otherwise, you’ll need to determine which \ndeposit schedule to follow.\nWHEN \nTO MAKE \nDEPOSITS\n",
"›\n›\nIf you have filed only Form 941, you can determine your \ndeposit schedule using the “Lookback Period” table below.\n›\n›\nIf you filed Form 944 for 2017 or 2018, or if you are filing Form \n944 for 2019, your lookback period is the calendar year 2017. \n1.\t Add the total taxes (line 12 of Forms 941) reported during the \nLookback Period.\n2.\t Determine your deposit schedule.\nMonthly Schedule Depositors:\n›\n›\nDeposit each month’s taxes by the 15th day of the month after \nwages are paid (for example, taxes from paydays during July \nare deposited by August 15).\nSemiweekly Schedule Depositors:\n›\n›\nFor wages paid on Saturday, Sunday, Monday, or Tuesday, \ndeposit by the following Friday.\n›\n›\nFor wages paid Wednesday, Thursday, or Friday, deposit by \nthe following Wednesday.\nRemember!\n›\n›\nDeposit rules are based on when wages are paid, not earned. \nFor example, Monthly Schedule Depositors with wages earned \nin June but paid in July, deposit August 15.\n›\n›\nIf the due date for a deposit falls on a non-business day, the \ndeposit is considered timely if it is made by the close of the next \nbusiness day.\nForm 941 Lookback Period for Calendar Year 2019\n\t\n2017\t\n2018\n\t\nJuly 1\t\nOct 1\t\nJan 1\t\nApr 1\n\t\nto\t\nto\t\nto\t\nto\n\t\nSep 30\t\nDec 31\t\nMar 31\t\nJun 30\n\t ———\t\n———\t\n———\t\n———\n\t\n3rd Qtr\t\n4th Qtr\t\n1st Qtr\t\n2nd Qtr\nTo determine your \ndeposit schedule for \nCalendar Year 2019, \nyou look back to this \nfour quarter period.\n\t\nIf the total taxes you \n\t\nreported in the Lookback\t\nThen you are a:\nPeriod were:\t\n\t\n$50,000 or less\t\nMonthly Schedule Depositor\n\t\nMore than $50,000\t\nSemiweekly Schedule Depositor\n",
"WHEN TO MAKE FORM 940 DEPOSITS?\n›\n›\nIf the tax liability is $500 or less and it is the end of the first, \nsecond, or third quarter, the tax is carried over to the next \nquarter.\n›\n›\nIf the fourth quarter tax liability is $500 or less, the tax is due \nby the return due date.\n›\n›\nIf the tax liability is over $500 and it is the end of any quarter, \nthen the tax must be deposited by the last day of the follow\ning month.\n1.\t Federal Tax Deposits (FTDs) are made through the Electronic \nFederal Tax Payment System (EFTPS). EFTPS is a free service \nprovided by the Department of Treasury. It is a convenient \nand efficient method of paying all your federal taxes. You \nmay make your tax deposit payments through the Internet at \nwww.eftps.gov or call EFTPS Voice Response System at 1-800-\n555-3453. For added convenience EFTPS is available 24 hours \na day, seven days a week.\nNew employers receiving a new Employer Identification \nNumber (EIN) that have a federal tax obligation are \nautomatically enrolled in EFTPS to make their Federal Tax \nDeposits.\nWhen new employers receive their EIN, they will also receive \na separate mailing containing an EFTPS Personal Identification \nNumber (PIN) and instructions for activating their enrollment.\n2.\t As of January 1, 2011, all deposits are made electronically.\nB\nHOW \nTO MAKE \nDEPOSITS\n",
"1.\t Federal Tax Deposits can be made electronically through \nEFTPS by phone 1-800-555-3453 or visit www.eftps.gov. You \nshould initiate your payment no later than 8:00 p.m. Eastern \nTime the day before your deposit is due.\nC\nWHERE \nTO MAKE \nDEPOSITS\nFOR MORE INFORMATION \nON FTDs, REFER TO:\nEFTPS Customer Service 1-800-555-4477 \nEFTPS at www.eftps.gov\nwww.irs.gov\nPublication 15, Circular E, \nEmployer’s Tax Guide\nPublication 966, Electronic Choices for Paying All \nYour Federal Taxes\nYour tax professional\n",
"WHO MUST MAKE \nDEPOSITS?\nEmployers filing Form 941, Employer’s QUARTERLY Feder\nal Tax Return, with $2,500 or more tax in the current \nquarter, and $2,500 or more tax reported in the prior \nquarter, or less than $2,500 in the prior quarter and a tax \nliability that reached $100,000 or more within a deposit \nperiod of the current quarter. If your Form 941 is filed late, \nyou must make timely deposits.\nEmployers filing Form 944, Employer's ANNUAL Federal \nTax Return, with $2,500 or more tax due per year.\nEmployers filing Form 940, Employer’s Annual Federal \nUnemployment (FUTA) Tax Return, with over $500 tax \ndue per quarter.\nIf you are required to make deposits, do not send tax \npayments with your tax return or directly to the IRS.\nWHAT TAXES\nMUST BE DEPOSITED?\n›\n›\nIncome tax withheld from employees\n›\n›\nFICA (Social Security and Medicare) tax withheld from \nemployees, plus the employer’s portion.\n›\n›\nFUTA (Federal Unemployment Tax)\nNOW, LETS LOOK AT THE \nEASY ABCs OF FTDs\n",
"ELECTRONIC FEDERAL \nTAX PAYMENT SYSTEM \n(EFTPS)\nQ\nQ What is EFTPS?\nA\nA EFTPS is a tax payment system provided free by the \nU.S. Department of the Treasury. EFTPS makes paying \nfederal taxes easy and convenient. By using EFTPS, \ntaxpayers make their federal tax payments electron\nically from the convenience of office or home via the \nInternet or phone.\nQ\nQ Who can use EFTPS?\nA\nA Anyone who pays federal taxes may voluntarily \nenroll in and use EFTPS. Taxpayers who are required \nto deposit taxes must make all their federal tax depos\nits electronically.\nQ\nQ How do you enroll?\nA\nA New employers are automatically enrolled in EFTPS \nExpress Enrollment. If you would you like to enroll \ncall EFTPS Customer Service at 1-800-555-4477 or visit \nwww.eftps.gov.\nQ\nQ What is Express Enrollment?\nA\nA Express Enrollment allows new business taxpayers \nwith a federal tax obligation to begin making their \nFTDs more quickly and accurately with EFTPS. When \nthey receive an Employer Identification Number (EIN) \nfrom the IRS, they will be enrolled in EFTPS so they can \nmake all their payments electronically, online or by \nphone.\nQ\nQ Can businesses still use FTD Coupons?\nA\nA Starting January 1, 2011, taxpayers cannot use FTD \ncoupons.\nPublication 3151 (Rev. 11-2018 ) Catalog Number 26404W \nDepartment of Treasury Internal Revenue Service www.irs.gov\n"
] |
n989.pdf
|
0815 Notc 989 (PDF)
|
https://www.irs.gov/pub/irs-pdf/n989.pdf
|
[
"Department of the Treasury\nInternal Revenue Service\nNotice 989\n(Rev. August 2015)\nCommonly Asked Questions When IRS \nDetermines Your Work Status is “Employee”\nThe issue of worker employment status is generally ad\ndressed under the SS-8 program or as part of an employ\nment tax examination of a firm. Under the SS-8 program \nthe IRS issues determination letters to firms and workers \non the proper employment status of a worker for purposes \nof federal employment taxes and income tax withholding. \nThe worker will generally be considered an employee if a \nfirm has the right to control what will be done by the worker \nand how it will be done. A firm may be an individual, busi\nness, organization, state or other entity for which a worker \nperformed services. If you are a worker who was treated as \na independent contractor (or in some other nonemployee \nstatus) by a firm and the IRS changes your employment sta\ntus to employee, you may have questions concerning your \nresponsibilities as a taxpayer.\nYou can request a reconsideration of the prior determination \nregarding your Form SS-8, Determination of Worker Status for \nPurposes of Federal Employment Taxes and Income Tax With\nholding by sending a letter to the address provided to you by \nthe examiner. You must have additional information concerning \nthe relationship that was not part of the original submission, or \nidentify facts that you think were not fully considered. Attach \ncopies of the last correspondence you received from the exam\niner and the SS-8 determination to your request \n1. What should I do now?\nWhat you should do depends on whether or not you have filed a \ntax return reporting the income you earned and how the income \nwas reported. You may be due a refund, you may reduce an \nexisting tax liability, or you may owe additional tax as a result of \nthe change to your status. You do not need to wait for correct\ned pay documents from the employer in order to file or amend \nyour return(s) to reflect your new status. Please consider the \nfollowing instructions and select the one that applies to your \ncircumstances.\n• If you haven’t filed a federal tax return yet, you must \nfile Form 1040, U. S. Individual Income Tax Return, for the \naffected tax year(s), reporting the income from Form 1099-\nMISC, Miscellaneous Income provided to you by your \nemployer as wages on line 7. Since no social security or \nMedicare tax (FICA tax) was withheld from these wages, \nyou must compute and pay the employee portion of these \ntaxes with your return. Use Form 8919, Uncollected Social \nSecurity and Medicare Tax on Wages to compute FICA tax \nand ensure that you receive credit for this income with the \nSocial Security Administration (SSA). See question 9 for \ninstructions on computing FICA tax.\n• If you have already filed a federal tax return, but did not \nreport the Form 1099-MISC Income, you must file Form \n1040X, Amended U. S. Individual Income Tax Return, for \nthe affected tax year(s) to include the additional income as \nwages and re-compute your federal income. You must also \ncompute and pay your portion of FICA tax on this income. \nUse Form 8919 to compute FICA tax and ensure that you \nreceive credit for this income with the SSA. For instructions \non amending your return, see question 11.\n• If you have already filed a federal tax return and re\nported the income but did not compute the FICA tax \non the income, you must file Form 1040X for the affected \ntax year(s) to compute and pay the FICA tax due on this \nincome. Use Form 8919 to compute FICA tax and ensure \nthat you receive credit for this income with the SSA. For \ninstructions on amending your return, see question 11.\n• If you have already filed a federal tax return, but report\ned your Form 1099-MISC income as self-employment \nincome and not wages, you must file Form 1040X for the \naffected tax year(s). You do not owe Self-Employment (SE) \nTax, but you must compute and pay your portion of FICA \ntax on the income. Use Form 8919 to compute FICA tax \nand ensure that you receive credit for this income with the \nSSA. See question 6 for additional information. For instruc\ntions on amending your return, see question 11.\n2. What is the time limit for filing an amended return?\nGenerally, a Form 1040X must be filed within 3 years after the \ndate you filed the original return or within 2 years after the date \nyou paid the tax, whichever is later, if your amended return will \ndecrease your tax. You generally have 3 years after the date you \nfiled the original return if your amended return will increase your \ntax. A return filed before the due date is considered filed on the \ndue date. If an amended return is received after the time limit for \nfiling it has expired, the amended return will not be accepted.\n3. What if I already paid my portion of FICA tax with \nmy original return using Form 8919?\nIf you already reported the income on your tax return and com\nputed your portion of FICA tax using Form 8919, you will not \nneed to amend your return as a result of the determination \nchanging your status to employee. The determination letter \nshould be kept with your tax records to substantiate the way \nyou filed your return. But see question 6 if you deducted ex\npenses on Schedule C.\n4. What if the employer provides me with a corrected \nForm W-2 that reflects payment of my portion of FICA \ntax?\nIf the employer pays your portion of FICA tax on the income, \nthat additional amount becomes income to you in the year it \nis paid. If you already paid FICA tax on the income, you can \namend your return to request a refund of this tax at that time. \nIf you do not receive a Form W-2 from the employer, you can \nassume that it did not pay your portion of the FICA tax, and you \nremain responsible to pay it.\n",
"5. How do I get money back if I already filed my re\nturn?\nYou must file Form 1040X to receive a refund or credit toward \nany unpaid taxes. Generally, a refund is only possible if you \ninitially calculated and paid SE Tax on the income or if your \nemployer issued you a Form W-2 showing the employer paid \nyour FICA tax. See question 11 for instructions on amending \nyour return.\n6. What if I reported my Form 1099-MISC income on \nSchedule C and claimed expenses?\nSchedule C cannot be used to report your income since wages \nearned by an employee are reported on line 7 of Form 1040. \nYou must file an amended return to reflect the correct amount of \ntax under your status as an employee. The change to employee \nstatus may increase your tax because you will now compute \nFICA tax on your gross wages instead of computing self-em\nployment tax on the net income. Furthermore, any expenses \nyou deducted from the income on Schedule C must now be \ndeducted as miscellaneous itemized deductions on Schedule \nA, subject to a 2% limitation. Some of the expenses may no \nlonger be deductible. Publication 529, Miscellaneous Deduc\ntions, will help you determine which expenses can be claimed \non Schedule A.\nSelf-employed individuals are also allowed a deduction on \nForm 1040 in an amount equal to one- half of SE tax. As an \nemployee, you are not entitled to this deduction and any oth\ner deductions you were allowed because you treated yourself \nas self-employed, such as the self-employed health insurance \ndeduction and the deduction for contributions to a Keogh-type \nretirement plan. Your taxable income is affected by these \nchanges, and as a result, the income tax due is adjusted. See \nquestion 8 for additional information.\n \n7. What if I still have other unrelated business income \nto report on Schedule C?\nIf your Schedule C included income from a source unrelated to \nyour determination as an employee, you remain responsible for \nSE tax on that income and should continue to report the income \non Schedule C. File an amended return to make the chang\nes described in Question 6 above, but also complete a new \nSchedule C that reports the unrelated business income and the \nexpenses attributable to that income. You must also complete \na new Schedule SE, Self-Employment Tax, to compute self-em\nployment tax on the new net income. In addition, on page one \nof Form 1040X, you will need to adjust any deductions you \nmay have taken for one-half of the self-employment tax, the \nKeogh retirement plan deduction, or the self- employed health \ninsurance deduction as they relate to the remaining Schedule \nC income.\n8. Will I get back all the Self Employment Tax I paid?\nNo. The amount of your refund or decrease in tax is affected by \nthe changes you make on your amended return. These changes \nmay include:\nA. The amount of FICA tax you owe compared to the self-em\nployment tax you originally computed.\nB. Whether or not any of the business expenses you originally \nreported on Schedule C can be transferred to your Schedule A \nsince you can no longer use Schedule C to report the income.\nC. The removal of deductions you were entitled to as someone \ntreated as a self-employed individual such as the one-half of SE \ntax deduction, self-employment health insurance deduction, or \na Keogh-type retirement plan deduction.\nD. Changes (increase or decrease) to any tax or credit comput\ned on your adjusted gross income such as the alternative min\nimum tax, earned income credit, or credit for child and depen\ndent care expenses since some of the changes mentioned in A \nthrough C of this question affect your adjusted gross income \nand/or your taxable income.\n9. What form do I use to calculate FICA tax?\nIndividuals whose employment status is in dispute or who have \nbeen determined to be employees by IRS can use Form 8919 \nto calculate FICA tax on the income that has been determined \nto be wages. Completion of Form 8919 will also ensure that you \nreceive credit for this income with the SSA. You should attach \nit and a copy of the determination letter to your original return \nor amended return.\n10. What if I’m getting bills for my taxes that will be \naffected by my new status as an employee?\nThe IRS will continue to send bills until you file an amended \nreturn or until you pay the amount due. When your amended \nreturn has been processed, your tax and any interest or penalty \ncharges will be changed as appropriate. The determination of \nyour work status will not stop the billing process or change your \ntax due until you correct or file your Form 1040. File your Form \n1040X, and Form 8919, and a copy of your determination letter \n(or other documentation showing you were determined to be \nan employee), with the Campus specified in the Form 1040X \ninstructions. Also, please inform the IRS office that has been \nsending you bills that you have filed the amended return. If you \nare on an installment payment plan, you should continue mak\ning payments until your amended return has been processed \nand you have been notified by IRS whether there is any balance \ndue.\n11. How do I amend my tax return?\nTo complete your amended return, you will need a copy of your \noriginal return and a copy of any amendments made since you \noriginally filed your return. If amendments have been made, you \nshould use these figures instead of the figures from your origi\nnal return. Use these figures in column A of your Form 1040X. \nIn Column C of your Form 1040X, fill in the correct information \nto reflect your status determination as an employee. To arrive \nat these figures you may find it helpful to complete a new Form \n1040.\nIf you are recalculating your taxes on a new Form 1040, report \nthe full amount of the 1099-MISC income as wages on line 7 \nand compute the employee portion of FICA tax using Form\n8919. If you deducted expenses against this income on your \nSchedule C when you originally filed, you may be able to move \nthe expenses to Schedule A if they meet the employee busi\nness expense criteria. Report these expenses on Form 2106, \nEmployee Business Expenses, as miscellaneous deductions on \nSchedule A (see question 6 above). Please note that you can \ntake the standard deduction instead of using Schedule A, if it is \nto your advantage (the standard deduction may be higher than \nyour Schedule A deductions).\nColumn B of the Form 1040X is the difference (increase or de\ncrease) between columns A and C. If you are moving expenses \nfrom Schedule C to Schedule A, be sure to attach your Sched\nule A and Form 2106 to your amended return. If you must cal\nculate your share of FICA tax, please also attach Form 8919.\n",
"12. How do I get return forms?\nYou can easily find and download the forms you need by \nsearching our web site, www.IRS.gov., or by calling IRS toll-\nfree at 1-800 TAX-FORM (1-800 829-3676).\n13. Where should I send my return(s) or amended re\nturn(s)?\nYou should send your tax return(s) or your amended return(s) \nto the IRS Campus where you normally file your returns. The \ninstructions to Form 1040 or Form 1040X will provide you with \nthe address.\n14. What if I did not receive a reporting form from my \nemployer to assist with the amendment process?\nIf you did not receive a reporting form such as Form W-2 from \nyour employer, or the amount on the reporting form you re\nceived was incorrect and you have not been successful in ob\ntaining a correct one from your employer, you may complete \nForm 4852, Substitute for Form W-2, Wage and Tax Statement, \nor Form 1099-R, Distributions From Pensions, Annuities, Re\ntirement or Profit-Sharing Plans, IRAs, Insurance Contracts, \netc. and use it as a substitute for Form W-2 to send with your \nreturn(s). Estimate your income as accurately as possible if you \ndo not have evidence of the actual amounts paid to you. If you \nhave proof that the employer withheld taxes from this income, \nyou should include that on Form 4852 and attach the proof to \nthe form before you mail it in.You may also contact IRS Cus\ntomer Service at 1-800-829-1040. An IRS representative can \nassist you by contacting the employer on your behalf. The letter \nthat the employer receives will advise him or her of the employ\ner’s responsibilities to provide a correct reporting form and the \npenalties for failure to do so. The representative will send you \nForm 4852 for completion (as discussed above) so you can at\ntach it to your return(s).\n15. What if I filed the request for a determination as a \nresult of contact from the IRS Automated Under-Re\nporter (AUR) Operation?\nIf you requested the SS-8 determination to assist you in re\nsponding to an inquiry from the IRS Automated Under-Report\ner (AUR) operation, you should submit the results of the SS-8 \nProgram determination to AUR for consideration. Even if your \ncase with AUR is closed, it can reconsider the outcome using \nthe new information. This could result in an adjustment to your \ntax liability.\nTo get a reconsideration of the case, please send a letter to \nthe unit (at the address previously provided to you by AUR) re\nquesting a reconsideration. Please attach copies of the Notice \nCP2000 and the SS-8 determination to your request.\n16. What if I filed the request for a determination as a \nresult of an audit on my tax return?\nIf you requested this determination to address a self-employ\nment tax deficiency matter brought to your attention through \nan IRS audit of your Form 1040, you should submit the results \nof the determination to the examiner for his or her consider\nation. Even if the audit is closed, the examiner can reconsider \nthe outcome using the new information. This could result in an \nadjustment to your tax liability.\nTo have an examiner reconsider the audit case, please send \na letter to the address provided to you by the examiner and \nrequest a reconsideration. \n17. What are the benefits of correcting my returns to \nreflect my status as an employee?\nBy taking the initiative to correct your account, if necessary, \nyou may be able to reduce or avoid any otherwise applicable \ninterest or penalty charges on any additional tax due or you \nmay receive a refund of any overpayment of tax. Additionally, \nif you did not initially pay FICA or self-employment tax on the \nincome, paying it now will ensure that you get credit for the \nincome with SSA.\n18. What if I have more questions?\nYou can search our web site, www.IRS.gov., or you can call \nIRS toll-free at 1-800 TAX-FORM (1-800 829-3676).\nNotice 989 (Rev. 8-2015) Catalog Number 15302T Department of the Treasury Internal Revenue Service www.irs.gov\n"
] |
f14017.pdf
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0320 Form 14017 (PDF)
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https://www.irs.gov/pub/irs-pdf/f14017.pdf
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[
"Catalog Number 51767Y\nwww.irs.gov\nForm 14017 (Rev. 3-2020)\nForm 14017 \n(March 2020)\nDepartment of the Treasury - Internal Revenue Service\nApplication for Fast Track Settlement\nSubmitted to IRS Independent Office of Appeals\nDate\nLocation\nFrom\nLB&I\nSB/SE\nTE/GE\nOther\nType of tax\nTaxpayer name\nTaxpayer TIN/EIN\nTax years\nAddress\nCity\nState\nZip code\nTelephone number\nFax number\nRepresentative name (if applicable)\nName of firm \nAddress\nCity\nState\nZip code\nTelephone number\nFax number\nExamination Group/Team Manager\nSource (FE/OE, etc.)\nCity\nState\nZip code\nTelephone number\nFax number\nOther Participants (if applicable)\nName\nPosition or Affiliation\nTelephone Number\nSignatures\nThe undersigned request assistance from the IRS Independent Office of Appeals in the Fast Track Settlement (FTS) process. The issues \nfor which this assistance is requested are described in the Form(s) 5701, Summary of Issues, or Form 886-A, Explanation of Items, or \nsimilar documents and the taxpayer’s written response, and are attached to this application. By signing this application, taxpayer \nconsents, pursuant to section 6103(c) of the Code, to the disclosure of the taxpayer’s returns and return information pertaining to the \nissues being considered in the FTS process to those persons named on the application as participants in the process. The prohibition \nagainst ex parte communications between Appeals personnel and other Service employees provided by section 1001(a) of the Internal \nRevenue Service Restructuring and Reform Act of 1998 does not apply to the communications arising in FTS because Appeals \npersonnel, in facilitating an agreement between the taxpayer and the other Service Operating Division, are not acting in their traditional \nAppeals settlement role. IRS employees, taxpayer and persons invited to participate by the IRS or taxpayer will not voluntarily disclose \ninformation regarding any communication made during the FTS session, except as provided by statute.\nTaxpayer signature\nDate signed\nTaxpayer Spouse's signature (if related to a joint return)\nDate signed\nTaxpayer(s) Representative signature\nDate signed\nIRS Group/Team Manager Signature\nDate signed\nApproving Operating Division Official (signature and title)\nDate signed\nAccepted by Appeals Official (Appeals Team Manager signature)\nDate signed\nAccepted by Appeals Official (Appeals Program Manager signature)\nDate signed\nMFT\nPBC\nPotential Joint Committee\nYes\nNo\nListed transaction\nYes\nNo\nLB&I practice area\nPreferred conference site\nFast Track end date\n"
] |
p5414.pdf
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0420 Publ 5414 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5414.pdf
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[
" \n \nPublication 5414 (4-2020) Catalog Number 74504J Department of the Treasury Internal Revenue Service www.irs.gov \n \n \n \nApril 2020 \nFact Sheet for SPEC Partners \nMinimum Returns Required for \nTax Preparation Software \nBackground: \nThe IRS purchases electronic return preparation software for SPEC VITA and TCE \npartners/volunteers to use in preparing and transmitting tax returns for low- to \nmoderate-income, elderly and limited English proficient taxpayers, as well for as \ntaxpayers with disabilities. \nVITA and TCE sites that prepare a minimum number of accepted e-file returns during \nthe prior fiscal year are eligible to receive electronic return preparation software. The \ncurrent minimum requirement is 50 returns. Each SPEC territory office is responsible \nfor ensuring qualified sites receive tax preparation software. \nEach Territory Manager has the authority to provide software to sites where the \nminimum requirement was not met. When this happens, the Territory Manager is \nresponsible for providing a written business justification and securing approval prior \nto placing the software order. \nA Change in Current Minimum Returns Requirement Policy: \nEffective October 22, 2019, the minimum returns requirement for software will no \nlonger apply to a Facilitated Self-Assistance (FSA) Fusion product that incurs no \nadditional cost to the IRS. When ordered by the IRS at the same time as traditional \nsoftware, the FSA Fusion software does not incur an additional purchase cost. \nThe FSA Fusion software is ordered when a partner has established a “co-located” \nFSA Fusion VITA/TCE site and has met other site eligibility requirements. “Co-\nlocated” self-preparation fusion sites are defined as located in the same building as \nthe main/traditional site. \n(Note: requests for custom URLs from other providers for FSA sites are also not \nsubject to a minimum return requirement.) \nRationale for Change: \nSPEC continues to improve the way it does business in order to achieve our mission \nand meet the needs of our customers. This new policy enables more FSA Fusion \nlocations to stay open, facilitating future return preparation growth without increasing \nthe IRS’s cost for providing software. \nIf you have any questions, please contact your local relationship manager. \n"
] |
f433hsp.pdf
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0420 Form 433-H (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/f433hsp.pdf
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[
"Catalog Number 71236M\nwww.irs.gov\nForm 433-H (SP) (Rev. 4-2020)\nForm 433-H (SP) \n(abril de 2020)\nDepartment of the Treasury - Internal Revenue Service\nSolicitud de Plan de Pagos a Plazos \ny Declaración de Ingresos y Gastos\nUtilice el Formulario 433-H(SP) si usted gana salarios, solicita un plan de pagos a plazos y su responsabilidad tributaria excede de $50.000, o no puede \npagarla dentro de 72 meses. \nConsejo. Si puede pagar su responsabilidad tributaria dentro de 72 meses o menos y adeuda $50.000 o menos, tal vez pueda establecer un plan de \npagos a plazos en línea, incluso si usted todavía no ha recibido una factura por sus impuestos. Visite IRS.gov/espanol para pagar en línea. \nPrecaución. No utilice este formulario si puede pagar su saldo en su totalidad dentro de 120 días. En su lugar, llame al número en su aviso más \nreciente. Si usted está en bancarrota o hemos aceptado su ofrecimiento de transacción, consulte Bancarrota u Ofrecimiento de transacción en las \ninstrucciones.\nNombre(s) completo(s) y dirección\nPor favor, marque el recuadro si la dirección suministrada \nanteriormente es diferente de la última declaración de \nimpuestos presentada,anteriormente es diferente de la \núltima declaración de impuestos presentada.\nCondado de Residencia\nSu número de Seguro Social (SSN) o número de identificación del contribuyente (ITIN)\nNúmero de Seguro Social (SSN) o número de identificación del contribuyente (ITIN) \nde su cónyuge\nSus números de teléfono\nHoga:\nTrabajo:\nCelular:\nNúmeros de teléfono del cónyuge\nHoga:\nTrabajo:\nCelular:\nIndique el número de personas en el hogar que puede ser reclamado en su declaración de impuestos de este año incluyendo usted y su cónyuge. \nMenores de 65 años \n65 años y más\nParte 1 – SOLICITUD DE PLAN DE PAGOS A PLAZOS Complete esta parte para solicitar un plan de pagos a plazos \n1.\nAnote la cantidad total que adeuda como se muestra en su(s) declaración(es) de impuesto(s) (o los avisos) \nFormulario\nPeríodo Tributario\n2.\nSi adeuda saldos adicionales que no están incluidos en la línea 1, anote el total en esta línea (aún si se incluyen en un plan de \npagos a plazos existente) Formulario\nPeríodo(s) tributario(s)\n3.\nSume las líneas 1 y 2 y anote el resultado\n4.\nAnote la cantidad del pago que envía junto con esta solicitud (Vea las instrucciones)\n5.\nReste la línea 4 de la línea 3 y anote el resultado\n6.\nAnote la cantidad que puede pagar cada mes. Efectúe sus pagos lo más grande que sea posible, para limitar los cobros \nde intereses y multas, ya que estos cargos continuarán acumulándose hasta que usted pague en su totalidad. (Si tiene un \nplan de pagos a plazos existente, esta cantidad debe representar la cantidad total de su pago mensual propuesto para todas sus \nresponsabilidades tributarias). Si no indica una cantidad de pago en la línea 6, se le determinará un pago analizando la \ninformación proporcionada en su estado financiero. \n7.\nAnote la fecha en que desea efectuar su pago cada mes. No anote una fecha posterior al día 28. \n8.\nSi desea efectuar sus pagos por débito directo de su cuenta corriente, vea las instrucciones y complete las líneas 8a y 8b. Esta es la manera más \nconveniente de efectuar sus pagos y asegurar que se efectúen oportunamente.\na. Número de ruta\nb. Número de cuenta \nYo autorizo al Tesoro de los Estados Unidos y su Agente Financiero apoderado a iniciar un débito ACH (retiro electrónico) mensual, a la cuenta en la \ninstitución financiera indicada, para los propósitos del pago del impuesto Federal que adeudo; y autorizo a la institución financiera a retirar los \nfondos de esta cuenta. Esta autorización permanece en pleno vigor hasta que yo le notifique al Agente Financiero del Tesoro de los Estados \nUnidos que cancele la autorización. Para revocar el pago, debo comunicarme con el Agente Financiero del Tesoro de los Estados Unidos al \n1-800-829-1040, a más tardar con 14 días laborales de antelación a la fecha del pago (settlement). También autorizo a las instituciones financieras \ninvolucradas en el trámite de los pagos electrónicos de impuestos para recibir la información confidencial necesaria para responder preguntas y \nresolver problemas relacionados con los pagos. \nc. Si no puede realizar los pagos electrónicos a través de un instrumento de débito (pagos por débito) estableciendo un plan de pagos a plazos por \ndébito directo (DDIA, por sus siglas en inglés) en las secciones 8a. y 8b. anteriores, por favor marque el recuadro a continuación: \nNo puedo efectuar los pagos de débito. \nNota: El no marcar este recuadro indica que usted puede, pero elije no realizar los pagos por débito directo. Vea las instrucciones para la línea \n8c. para obtener más detalles. \n9.\nSi desea efectuar sus pagos por deducción de la nómina, marque este recuadro y adjunte un Formulario 2159(SP), Acuerdo de Deducción \nde Nómina,debidamente completado. \n",
"Página 2\nCatalog Number 71236M\nwww.irs.gov\nForm 433-H (SP) (Rev. 4-2020)\nParte 2 - DECLARACIÓN DE INGRESOS Y GASTOS Complete las Secciones A hasta la G a continuación, para proporcionar \nsu información financiera\nB. BIENES INMUEBLES Incluyen el hogar, propiedad de vacaciones, propiedad de tiempo compartido, terreno vacante y otros bienes \ninmuebles. (Utilice hojas adicionales si es necesario).\nDescripción/Lugar/Condado\nPago(s) mensual(es)\nFinanciación\nValor actual\nSaldo adeudado\nValor neto\nResidencia principal\nOtra \nAño de compra\nPrecio de compra\nAño refinanciado\nCantidad refinanciada\nResidencia principal\nOtra \nAño de compra\nPrecio de compra\nAño refinanciado\nCantidad refinanciada\nResidencia principal\nOtra \nAño de compra\nPrecio de compra\nAño refinanciado\nCantidad refinanciada\nC. OTROS BIENES Incluyen los automóviles, barcos, vehículos de recreación, pólizas de seguro de vida entera, etcétera. Anote la \nmarca, modelo y año de producción del vehículo y el nombre de la compañía de seguro en “Descripción”. (Utilice hojas adicionales si \nes necesario).\nDescripción\nPago mensual \nAño de compra\nPago final (mes/año)\nValor actual\nSaldo adeudado\nValor neto\n/ \n/ \n/ \n/ \n/ \nD. TARJETAS DE CRÉDITO (Visa, MasterCard, American Express, Tiendas de Departamentos, etcétera).\nTipo\nLímite de crédito\nSaldo adeudado\nPago mensual mínimo\nA. CUENTAS/ LÍNEAS DE CRÉDITO\nCuentas Bancarias Personales Incluyen cuentas de cheques, en línea, móviles (por ejemplo: PayPal), cuentas de ahorros, cuentas del mercado \nmonetario. (Use hojas adicionales cuando sea necesario)\nNombre y dirección de la institución \nNúmero de cuenta\nTipo de \nCuenta\nSaldo/ \nvalor actual\nMarque si es \ncuenta de negocio\nInversiones Incluyen certificados de depósito, Fideicomisos, cuentas personales de jubilación (IRA), planes de retiro Keogh, pensiones simples de \nempleados, planes 410(k), planes de participación en las ganancias, fondos mutuos de inversiones, acciones, bonos, mercancías (plata, oro, etcétera) y \notras inversiones. Si corresponde, incluya las cuentas de negocios. (Use hojas adicionales cuando sea necesario).\nNombre y dirección de la institución\nNúmero de cuenta\nTipo de \nCuenta\nSaldo/ \nvalor actual\nMarque si es \ncuenta de negocio\nMoneda Virtual (Criptomoneda) Informe todas las monedas virtuales que posee o en las que tiene un interés financiero (por ejemplo: Bitcoin, \nEthereum, Litecoin, Ripple, etcétera). (Si corresponde, use hojas adicionales cuando sea necesario).\nTipo de Moneda Virtual\nNombre de la Cartera de \nMoneda Virtual, intercambio o \nintercambio de moneda digital \n(DCE)\nDirección de correo electrónico \nutilizado para establecerse con \nel Intercambio de Moneda \nVirtual o el DCE\nLugar(es) de la Moneda Virtual \n(Cartera móvil, en línea y/o \nalmacenamiento de hardware \nexterno)\nCantidad de la moneda \nvirtual y valor en \ndólares de los EE.UU. \nen el día de hoy (por \nejemplo: 10 Bitcoins \nson $64.600 USD)\n",
"Página 3\nCatalog Number 71236M\nwww.irs.gov\nForm 433-H (SP) (Rev. 4-2020)\nParte 2 - DECLARACIÓN DE INGRESOS Y GASTOS (Continuación)\nF. INGRESOS NO SALARIALES DE LA UNIDAD FAMILIAR Enumere las cantidades mensuales.\nIngreso de pensión alimenticia\nIngreso por pensión para hijos menores\nIngreso neto de trabajo por cuenta propia \nIngreso neto de alquiler\nIngreso por desempleo\nIngreso de pensión de jubilación\nIngreso de intereses/dividendos\nIngreso del Seguro Social\nOtro\nG. GASTOS MENSUALES NECESARIOS DE LA VIDA DIARIA Enumere las cantidades mensuales. (Para gastos pagados que no sean \nmensuales, vea las instrucciones).\n1. Alimento/Cuidado Personal Vea las instrucciones. Los estándares \nnacionales para alimentos, ropa y otros artículos se aplican a nivel \nnacional. Para los gastos reclamados en el recuadro 1, debe \nproporcionar los estándares permitidos por el IRS (disponibles en IRS.gov \nal ingresar \"collection financial standards\" en la barra de búsqueda) o sus gastos \nreales. Si reclama una cantidad mayor para un gasto específico, debe \npoder comprobar dicha cantidad.\nGastos mensuales \nreales \nPermitido por \nel IRS\nAlimento\nMateriales para quehaceres \ndomésticos\nRopa y servicios de lavandería\nServicios y productosdel cuidado \npersonal\nMisceláneo\nTotal\n2. Transporte\nGastos mensuales \nreales \nPermitido por \nel IRS\nGasolina/seguro/licencias/ \nestacionamiento/ \nmantenimiento/etc.\nTransporte público\nTotal\n3. Vivienda y servicios públicos\nGastos mensuales \nreales \nPermitido por \nel IRS\nAlquiler\nElectricidad, gas/aceite, \nagua/basura\nTeléfono/celular/televisión por \ncable/Internet\nImpuestos sobre bienes \ninmuebles y seguro (si no están \nincluidos en la sección B anterior)\nMantenimiento y reparaciones\nTotal\n4. Médico Vea las instrucciones. Los estándares nacionales para los \ngastos de cuidado de la salud pagados por el contribuyente se aplican a \nnivel nacional. Para los gastos reclamados en el recuadro 4, debe \nproporcionar los estándares permitidos por el IRS (disponibles en IRS.gov \nal ingresar \"collection financial standards\" en la barra de búsqueda) o sus gastos \nreales. Si reclama una cantidad mayor para un gasto específico, debe \npoder comprobar dicha cantidad\nGastos mensuales \nreales \nPermitido por \nel IRS\nSeguro médico\nGastos del cuidado de la salud \npagados de su bolsillo\nTotal\n5. Otro\nGastos mensuales \nreales \nPermitido por \nel IRS\nCuidado de un hijo(a)/ \ndependiente\nPagos de impuestos estimados\nSeguro de vida a término\nJubilación (requerida por el \nempleador)\nJubilación (voluntaria)\nCuota de sindicato\nImpuestos locales y estatales \natrasados (pago mínimo)\nPréstamos para estudiantes (pago \nmínimo)\nPensión para hijos menores por \norden del Tribunal\nPensión para el cónyuge \ndivorciado por orden del Tribunal\nOtros pagos por orden del \nTribunal\nOtro (especifique)\nOtro (especifique)\nTotal\nNotas\nDeclaro bajo pena de perjurio, que esta solicitud de plan de pagos a plazos, declaración de activos, responsabilidades e ingresos y toda otra \ninformación, a mi leal saber y entender, es verídica, correcta y completa. Además, autorizo al IRS a comunicarse con terceros y divulgarles mi \ninformación tributaria con el fin de tramitar esta solicitud y administrar el plan durante su duración. También acepto los términos de este plan, como se \nestipulan en las instrucciones, si es aprobado por el Servicio de Impuestos Internos.\nSu firma\nFirma del Cónyuge\nFecha \nE. INFORMACIÓN DEL TRABAJO Si usted tiene más de un empleador, anote la información en otra hoja de papel. (Si adjunta una \ncopia del talón de cheque más reciente, no tiene que completar las líneas de Salario bruto y de Impuestos).\nSu empleador actual (nombre y dirección)\n¿Con qué frecuencia se le paga a usted? (Marque una)\nSemanal\nCada dos semanas\nQuincenal\nMensual \nSalario bruto por período de pago\nImpuestos por período de pago (Federales) \n(Estatales)\n(Locales)\nTiempo que tiene con el empleador actual\nEmpleador actual del cónyuge (nombre y dirección)\n¿Con qué frecuencia se le paga a usted? (Marque una)\nSemanal\nCada dos semanas\nQuincenal\nMensual \nSalario bruto por período de pago\nImpuestos por período de pago (Federales)\n(Estatales)\n(Locales)\nTiempo que tiene con el empleador actual\nSIGN\nSIGN\n",
"Página 4\nCatalog Number 71236M\nwww.irs.gov\nForm 433-H (SP) (Rev. 4-2020)\nInstrucciones del Formulario 433-H(SP), Solicitud de Plan de Pagos a Plazos y \nDeclaración de Ingresosy Gastos\n¿Cuál es el propósito del Formulario 433-H(SP)?\nEl Formulario 433-H(SP), Solicitud de Plan de Pagos a \nPlazos y Declaración de Ingresos y Gastos, es utilizado \npor los asalariados para proporcionar su información \nfinanciera actual, y solicitar un plan de pagos a plazos, lo \nque permite al Servicio de Impuestos Internos determinar \nla mejor manera de satisfacer las deudas tributarias \npendientes de pago. \nSin embargo, antes de solicitar un plan de pagos a \nplazos, usted debe considerar otras opciones de \npago, que pueden ser menos costosas, tales como \nobtener un préstamo bancario o utilizar el crédito \ndisponible en una tarjeta de crédito. \nTiene que presentar todas las declaraciones requeridas que \nno hayan sido presentadas. Su solicitud de un plan de \npagos a plazos será denegada si no se han presentado \ntodas las declaraciones de impuestos requeridas. \nUtilice el Formulario 433-H(SP) si usted gana salarios y \nsolicita un plan de pagos a plazos y:\n• No puede pagar su responsabilidad tributaria \npendiente dentro de 72 meses, o\n• Su responsabilidad tributaria pendiente excede de \n$50.000.\nNo utilice el Formulario 433-H(SP) si:\n• Su responsabilidad tributaria pendiente de pago es \nde $50.000 o menos y usted puede pagarla dentro \nde 72 meses. En su lugar, utilice el Formulario \n9465(SP), Solicitud para un Plan de Pagos a \nPlazos. Vea el consejo a continuación. \n• Usted trabaja por cuenta propia. En su lugar, utilice \nel Formulario 433-D(SP), Plan de Pagos a Plazos.\n• Usted opera un negocio. En su lugar, utilice el \nFormulario 433-D(SP), Plan de Pagos a Plazos. \nCONSEJO Si puede pagar su responsabilidad pendiente \ndentro de 120 días, no hay cargo administrativo \npara esta clase de plan de pagos, y usted puede \nestablecer un Plan de Pagos a Plazos en Línea \n(OPA, por sus siglas en inglés). Para solicitar en línea, \nvisite www.irs.gov/espanol, e ingrese las palabras \nclaves “Plan de Pagos en Línea” en la barra de \nbúsqueda. \nCONSEJO Si la combinación de impuestos, multas, e intereses \nque adeuda es de $50.000 o menos y ha \npresentado todas las declaraciones requeridas, \npuede establecer un plan de pagos en línea. Visite \nwww.irs.gov/espanol para pagar en línea. Puede \ncorresponderle un cargo administrativo menor si \nestablece su plan de pagos mediante la aplicación \nde OPA. \nUn pago inicial grande para reducir su responsabilidad \npendiente a $50.000 o menos, puede agilizar el proceso \ndel plan de pagos a plazos, pagar su saldo más rápido y \nreducir la cantidad de multas e intereses cobrados. \nBancarrota u ofrecimiento de transacción. Si usted \nestá en bancarrota o hemos aceptado su ofrecimiento de \ntransacción, no presente este formulario. En su lugar, \nllame al 1-800-829-1040 para obtener el número de su \noficina local del IRS que trabaja la insolvencia en casos \nde bancarrota o para el apoyo técnico en casos de \nofrecimientos de transacción. \nPor favor, guarde una copia de su formulario completado \ny documentación de comprobación. Después de revisar \nsu formulario completado, podemos comunicarnos con \nusted para solicitarle información adicional. Por ejemplo, \npodemos pedirle que nos envíe la documentación que \nverifica sus ingresos actuales o la justificación de sus \ngastos declarados. \nInstrucciones\nParte 1 – Solicitud de Plan de Pagos a Plazos \nNormalmente le informamos si se aprueba o se deniega \nsu solicitud dentro de 30 días después de que la \nrecibamos. Sin embargo, si esta solicitud es para el \nimpuesto que adeuda en una declaración de impuestos \nque presentó después del 31 de marzo, podríamos tardar \nmás de 30 días en responderle. \nRevisaremos la información financiera proporcionada en \nlas secciones A a la G, determinaremos su capacidad de \npago y las compararemos con la cantidad de pago \nmensual que usted propuso en la línea 6 de la Parte 1. \nNos comunicaremos con usted si tenemos preguntas o \ncreemos que puede pagar su responsabilidad más \nrápidamente. \nSi su solicitud es aprobada, le enviaremos un aviso \ndetallando los términos de su plan y solicitándole un cargo \nadministrativo de $225 ($107 si efectúa sus pagos por débito \ndirecto). \nContribuyente de bajos ingresos. Usted es un \ncontribuyente de bajos ingresos si su ingreso bruto \najustado cumple con los límites de bajos ingresos (igual o \ninferior al 250% de las guías federales de pobreza, según lo \ndeterminado para el año más reciente para el cual la información \nestá disponible). Usted puede reunir los requisitos para \npagar un cargo administrativo reducido de $43, si sus \ningresos están por debajo de cierto límite. El IRS le \ninformará si tiene el estado de contribuyente de bajos \ningresos. Si usted acepta establecer un plan de pagos a \nplazos de débito directo (DDIA, por sus siglas en inglés), no \nse le cobrará un cargo administrativo. \nSi el IRS no le indica que reúne los requisitos para el \nestado de contribuyente de bajos ingresos, puede solicitar \nuna reconsideración utilizando el Formulario 13844(SP), \nSolicitud para la Reducción del Cargo Administrativo para \nel Plan de Pagos a Plazos. El cargo administrativo para \nlos contribuyentes de bajos ingresos es $43, que puede \nser eliminado o reembolsado si se cumplen ciertas \ncondiciones. Vea las instrucciones para la línea 8c. para \nmás detalles. \n",
"Página 5\nCatalog Number 71236M\nwww.irs.gov\nForm 433-H (SP) (Rev. 4-2020)\nParte 1 - Solicitud de Plan de Pagos a Plazos \n(continuación) \nTambién se le cobrarán intereses y se le puede cobrar \nuna multa por pago tardío sobre cualquier impuesto no \npagado para su fecha de vencimiento, aunque aprobemos \nsu solicitud de pagar a plazos. Los intereses y las multas \naplicables se cobrarán hasta que el saldo se pague en su \ntotalidad. Para limitar los cobros de intereses y multas, \npresente su declaración oportunamente y pague la mayor \ncantidad de impuestos posible con su declaración (o \naviso). \nAl aprobar su solicitud, acordamos permitirle pagar el \nimpuesto que adeuda en pagos mensuales, en lugar de \npagar inmediatamente la cantidad completa. Usted a su \nvez, acuerda efectuar los pagos mensuales \noportunamente. Usted acepta proporcionar la información \nfinanciera actualizada cuando se le solicite. \nUsted también acuerda cumplir con todas sus \nobligaciones tributarias futuras. Esto significa que usted \ntiene que tener suficiente retención de impuestos o pagos \nde impuestos estimados para que su responsabilidad \ntributaria para los años futuros se pague en su totalidad \ncuando venza el pago. Y usted acepta presentar su \ndeclaración de impuestos oportunamente. \nTodo reembolso a que tenga derecho en años futuros se \naplicará a la cantidad que adeuda. Aunque su reembolso \nse aplique a su saldo, usted todavía tiene que efectuar su \npago mensual normal. \nMétodos de pago. Puede efectuar sus pagos por \ncheque, giro, tarjeta de crédito, o uno de los otros \nmétodos de pago mostrados a continuación. También se \nmuestra el cargo administrativo por establecer un plan de \npagos a plazos para cada método de pago. \nMétodo de Pago\nCargo administrativo \naplicable\nPlan de pagos a plazos por \ncheque, giro, tarjeta de crédito o \ndeducción de la nómina\n$225\nPlan de pagos a plazos por \ndébito directo\n$107\nSu situación tributaria específica determinará qué \nopciones de pago están disponibles para usted. Puede \ncorresponderle un cargo administrativo reducido si \nestablece su plan de pagos por la aplicación de OPA en el \nsitio web del IRS; sin embargo, no todos los \ncontribuyentes reúnen los requisitos para solicitar un plan \nde pagos a plazos en línea para liquidar su saldo con el \ntiempo. Visite IRS.gov/espanol, e ingrese las palabras \n“plan de pagos en línea” en la barra de búsqueda, para \nobtener más información. \nDespués de recibir cada pago, le enviaremos un aviso \nque muestra la cantidad restante que adeuda, la fecha de \nvencimiento y la cantidad de su próximo pago. Pero si \nelige que sus pagos se retiren automáticamente de su \ncuenta corriente, no recibirá un aviso. Su estado bancario\nes su registro del pago. \nTambién le enviaremos un estado anual que muestra la \ncantidad que adeudaba al comienzo del año, todos los \npagos que efectuó durante el año y la cantidad que \nadeuda al final del año. \n¿Qué sucede si el contribuyente no cumple con los \ntérminos del plan de pagos a plazos? Si no realiza sus \npagos oportunamente o no paga cualquier saldo que \nadeude en una declaración que presente posteriormente, \nusted estará incumpliendo su plan de pagos y podemos \nterminar el plan de pagos y tomar acciones legales, tales \ncomo presentar un Aviso de Gravamen por el Impuesto \nFederal, o iniciar una acción de embargo del IRS, para \ncobrar la cantidad completa que adeuda. \nPara obtener información adicional sobre el proceso de \ncobro del IRS, consulte la Publicación 594(SP), El \nProceso de Cobro del IRS, o la Publicación 1(SP), \nDerechos del Contribuyente. También puede visitar IRS.\ngov/espanol e ingresar las palabras claves “proceso de \ncobro” en la barra de búsqueda. Para asegurar que sus \npagos se realicen oportunamente, debe considerar \nefectuarlos por débito directo. Vea las instrucciones para \nlas líneas 8a y 8b en la página 5.\n▲\n!\nPRECAUCIÓN\nUn plan de pagos a plazos puede ser cancelado si \nproporciona la información significativamente \nincompleta o incorrecta en respuesta a una \nsolicitud del IRS de una actualización financiera. \nAviso de Gravamen por el Impuesto Federal. Un Aviso de \nGravamen por el Impuesto Federal (NFTL, por sus siglas en \ninglés), puede ser presentado para proteger los intereses \ndel gobierno, hasta que usted pague su responsabilidad \ntributaria en su totalidad. Si cumple ciertos criterios, \nposiblemente pueda obtener que se le retire el NFTL. \nPara obtener más información sobre los retiros de los \nNFTL y saber si reúne los requisitos, visite www.irs.gov/\nespanol, e ingrese la palabra “gravamen” en la barra de \nbúsqueda. \nDónde presentar \nEnvíe el Formulario 433-H(SP), Solicitud de Plan de \nPagos a Plazos y Declaración de Ingresos y Gastos, con \ncualquier anexo, a la dirección del Centro de servicio del \nServicio de Impuestos Internos que le corresponde, \nindicada en la tabla a continuación. \nSI vive en….\nUTILICE esta \ndirección…\nAlaska, Arizona, Colorado, \nConnecticut, Delaware, \nDistrito de Columbia, Hawaii, \nIdaho, Illinois, Maine, \nMaryland, Massachusetts, \nMontana, Nevada, New \nHampshire, New Jersey, New \nMexico, Dakota del Norte, \nOregon, Rhode Island, \nDakota del Sur, Tennessee, \nUtah, Vermont, Washington, \nWisconsin, Wyoming\nInternal Revenue Service \nPO Box 9041 \nCSCO Bal Due \nAndover, MA \n01810-9041\n",
"Página 6\nCatalog Number 71236M\nwww.irs.gov\nForm 433-H (SP) (Rev. 4-2020)\nParte 1 - Solicitud de Plan de Pagos a Plazos \n(continuación) \nSI vive en….\nUTILICE esta \ndirección…\nAlabama, Florida, Georgia, \nKentucky, Louisiana, \nMississippi, Carolina del \nNorte, Carolina del Sur, \nTexas, Virginia\nInternal Revenue Service \nPO Box 47421, Stop 74 \nDoraville, GA 30362\nArkansas, California, Iowa, \nIndiana, Kansas, Michigan, \nMinnesota, Missouri, \nNebraska, New York, Ohio, \nOklahoma, Pennsylvania, \nWest Virginia\nInternal Revenue Service \nStop P-4 5000 \nPO Box 219236 \nKansas City, MO \n64121-9236\nUn país extranjero, Samoa \nEstadounidense, o Puerto \nRico (o si excluye ingresos \nconforme a la sección 933 del \nCódigo de Impuestos Internos), \nGuam, las Islas Vírgenes \nEstadounidenses, o si utiliza \nuna dirección de APO o FPO, \no presenta el Formulario \n2555, 2555-EZ, o el 4563, o si \nes un extranjero con doble \nestado de residencia \nInternal Revenue Service \nCSCO Stop 4-N31.142 \n2970 Market St. \nPhiladelphia, PA 19104\nPara todos los contribuyentes que son residentes bona \nfide de Guam, las Islas Vírgenes Estadounidenses, o las \nIslas Marianas del Norte, véase la Publicación 570, Tax \nGuide for Income from US Posessions (Guía tributaria \nsobre los ingresos provenientes de las posesiones \nestadounidenses), en inglés.\nLínea 1\nAnote el formulario de impuestos, período tributario y la \ncantidad total que adeuda, como se muestra en su(s) \ndeclaración(es) de impuesto(s) (o los avisos).\nLínea 2\nAnote el formulario de impuestos, período tributario y \nsaldo adeudado adicionales que no se incluyeron en la \nlínea 1 (aún si se incluyeron en un plan de pagos a plazos \nexistente).\nLínea 3\nSuma las líneas 1 y 2 y anote el resultado.\nLínea 4\nAnote la cantidad del pago que envíe con esta solicitud. \nAunque no pueda pagar la cantidad completa que adeuda \nen este momento, debe pagar tanto como sea posible \npara limitar los cobros de multas e intereses. \nSi presenta este formulario con su declaración de \nimpuestos, efectúe el pago con su declaración. Para \nobtener detalles sobre cómo pagar, vea las instrucciones \nde su declaración de impuestos. \nAdjunte un cheque o giro pagadero a “United States \nTreasury” (Tesoro de los Estados Unidos). No envíe dinero \nen efectivo. Asegúrese de incluir:\n• Su nombre, dirección, número de Seguro Social \n(SSN) o número de Identificación del Contribuyente \nPersonal (ITIN) y número de teléfono durante el \ndía.\n• El año tributario y formulario de impuestos (por \nejemplo “Formulario 1040 de 2012”) para el cual hace \nesta solicitud. \nLínea 5\nReste la línea 4 de la línea 3 y anote el resultado. \nLínea 6\nAnote la cantidad que puede pagar cada mes. Realice sus \npagos mensuales tan grandes como sea posible para \nlimitar los cobros de multas e intereses. Los cobros \ncontinuarán hasta que pague la cantidad completa. (Si \ntiene un plan de pagos a plazos existente, esta cantidad debe \nrepresentar su monto total de pagos propuesto para todas sus \nresponsabilidades tributarias). \nSi no anota ninguna cantidad de pago en la línea 6, \ndeterminaremos una cantidad de pago para usted \nanalizando la información que proporcionó en su estado \nfinanciero.\nLínea 7\nPuede elegir el día del mes que desea que su pago \nvenza. Puede ser el día 1º del mes o después, pero no \nposterior al 28º. Por ejemplo, si su alquiler vence el 1º del \nmes, tal vez quiera realizar su pago a plazos el día 15º. Si \naprobamos su solicitud, le informaremos el mes y el día \nen que su primer pago vence. \nSi no le hemos respondido para la fecha que eligió para \nsu primer pago, puede enviar el primer pago a la dirección \ndel Centro de servicio del Servicio de Impuestos Internos \nque le corresponde indicada anteriormente. Vea las \ninstrucciones para la línea 4, para detalles sobre qué \nescribir en su pago. \nLínea 8a, 8b, and 8c\nCONSEJO El efectuar sus pagos por débito directo ayudará a \nasegurar que sus pagos se realicen oportunamente \ny que usted no esté en incumplimiento de este plan \nde pagos. \nPara pagar por débito directo de su cuenta corriente en un \nbanco u otra institución financiera (tal como un fondo mutuo, \nuna empresa de corretaje o una unión de crédito), complete las \nlíneas 8a y 8b. Verifique que la institución financiera \npermite el débito directo y obtenga los números de ruta y \nde cuenta correctos. \n",
"Página 7\nCatalog Number 71236M\nwww.irs.gov\nForm 433-H (SP) (Rev. 4-2020)\nParte 1 - Solicitud de Plan de Pagos a Plazos \n(continuación) \nLínea 8a. El número de ruta debe tener nueve dígitos. \nLos dos primeros dígitos del número de ruta deben ser de \n01 a 12, o de 21 a 32. Utilice un cheque para verificar el \nnúmero de ruta. En el siguiente cheque de muestra, el \nnúmero de ruta es 250250025. Pero si su cheque es \npagadero a través de una institución financiera diferente a \nla que tiene su cuenta corriente, no utilice el número de \nruta en ese cheque. En su lugar, comuníquese con su \ninstitución financiera para obtener el número de ruta \ncorrecto. \nLínea 8b. El número de cuenta puede tener hasta 17 \ncaracteres (números y letras). Incluya los guiones, pero \nomita los espacios y símbolos especiales. Anote el \nnúmero de izquierda a derecha y deje en blanco los \nrecuadros que no utilice. En el siguiente cheque de \nmuestra, el número de cuenta es 20202086. No incluya el \nnúmero de cheque.\n▲\n!\nPRECAUCIÓN\nPodemos presentar un Aviso de Gravamen por el \nImpuesto Federal (NFTL, por sus siglas en inglés) \ncontra usted, o podemos haber presentado \nanteriormente uno. Si usted cumple ciertos \ncriterios, puede obtener que retiremos el NFTL. \nPara obtener más información sobre los retiros de \nlos NFTL y saber si usted reúne los requisitos, \nvisite IRS.gov/espanol, e ingrese la palabra \n“gravamen” en la barra de búsqueda. \nSi usted reúne los requisitos como un contribuyente de \nbajos ingresos, le será eliminado el cargo administrativo \ndel plan de pagos a plazos si usted acuerda realizar los \npagos electrónicamente por un instrumento de débito \n(pagos por débito), siguiendo las instrucciones para el \ndébito directo en las líneas 8a. y 8b. \nLínea 8c. Si usted es un contribuyente de bajos ingresos \nque no puede realizar los pagos por débito, por favor, \nindíquelo marcando el recuadro en la línea 8c., para \nrecibir un reembolso de los cargos administrativos \nreducidos tras la finalización de su plan de pagos. \nSi usted no marca el recuadro en la línea 8c. y no \nproporciona la información de su cuenta corriente en las \nlíneas 8a. y 8b., entonces usted será tratado como si \npudiera efectuar los pagos por débito directo, pero elige \nno hacerlo, y sus cargos administrativos no le serán \nreembolsados tras la finalización de su plan de pagos a \nplazos.\nCheque de Muestra – Líneas 8a y 8b\nPaul Maple \nRoberta Maple \n123 Pear Lane \nAnyplace, VA 20000\nPAY TO THE \nORDER OF\nDOLLARS\n1234\n15-000000000\nANYPLACE BANK \nAnyplace, VA 20000\nFor\nSAMPLE\n$\n|:250250025|\n:202020\"'86\".\n1234\nRouting \nNumber \nLine 8a\nAccount \nNumber \nLine 8b\nDo not inlude \nthe check number.\n◀\n▲\nLos números de ruta y de cuenta pueden estar en diferentes lugares \nde su cheque. \nLínea 9\nSi desea efectuar sus pagos por deducción de la nómina, \nmarque el recuadro en la línea 9 y adjunte un Formulario \n2159(SP), Acuerdo de Deducción de Nómina, \ndebidamente completado y firmado con su solicitud. Pida \na su empleador que compete y firme su parte del \nFormulario 2159(SP), Acuerdo de Deducción de Nómina.\nParte 2 – Declaración de Ingresos y Gastos \nSección A – Cuentas/Líneas de Crédito\nAnote todas sus cuentas, aunque actualmente no tengan \nsaldo. Sin embargo, no incluya los préstamos bancarios \nen esta sección. Incluya las cuentas del negocio, si \ncorresponden. Si anota información sobre una acción o \nbono, etcétera, y alguna columna no se aplica, anote N/A. \nSección B – Bienes Inmuebles \nAnote todos los bienes inmuebles que posee o está \ncomprando, incluso su vivienda. Incluya el seguro, los \nimpuestos y las cuotas de la asociación de propietarios si \nestán incluidos en su pago mensual. La descripción/\ncondado es necesaria si es diferente a la dirección y \ncondado que usted anotó anteriormente. Para determinar \nel valor neto, reste la cantidad adeudada por cada unidad \nde bienes inmuebles, de su valor justo de mercado actual. \nSección C – Otros Bienes \nAnote todos los automóviles, barcos y vehículos \nrecreativos con su marca, modelo y año. Si un vehículo es \nalquilado, escriba “arrendado” en la columna de “año de \ncompra”. Enumere las pólizas de seguro de vida entera \ncon el nombre de la compañía de seguros. Enumere otros \nbienes con una descripción tales como “pinturas”, \n“colección de monedas” o “antigüedades”. Si \ncorresponde, incluya los activos del negocio, tales como \nherramientas, equipo, inventario y bienes intangibles tales \ncomo nombres de dominio, patentes, derechos de autor, \netcétera. Para determinar el valor neto, reste la cantidad \nadeudada del valor justo de mercado actual. Si anota \ninformación para un activo y alguna columna no se aplica, \nanote N/A. \n",
"Página 8\nCatalog Number 71236M\nwww.irs.gov\nForm 433-H (SP) (Rev. 4-2020)\nParte 2 – Declaración de Ingresos y Gastos \n(continuación) \nSección D – Tarjetas de Crédito \nAnote todas las tarjetas de crédito y las líneas de crédito, \naun cuando no haya saldo adeudado. \nSección E – Información del Trabajo\nAnote la información salarial para usted o su cónyuge, \nsegún corresponda. Si adjunta una copia de los talones \nde pagos actuales, no tiene que completar esta sección. \nSección F – Ingresos No Salariales de la Unidad \nFamiliar \nAnote todos los ingresos no salariales recibidos \nmensualmente. \ntros ingresos incluyen las distribuciones de sociedades \ncolectivas y sociedades anónimas de tipo S que se \ndeclaran en el Anexo K-1 y las de compañías de \nresponsabilidad limitada que se declaran en el Anexo C, \nD, o E del Formulario 1040. También incluyen \nsubvenciones agrícolas, ingresos de juegos de azar y \ncréditos de petróleo (aceite). Anote el total de las \ndistribuciones de las Cuentas Personales de Jubilación \n(IRA, por sus siglas en inglés), si no lo incluyó en “ingreso de \npensión de jubilación”.\nSección G – Gastos Mensuales Necesarios de la \nVida Diaria \nAnote las cantidades de los gastos mensuales. Para \ncualquier gasto no pagado mensualmente, calcule la \ncantidad como sigue: \nSi paga la factura\nPara calcular la \ncantidad mensual\nTrimestralmente\nDivida entre 3\nSemanalmente\nMultiplique por 4.3\nCada dos semanas\nMultiplique por 2.17\nDos veces al mes \nMultiplique por 2\nLos estándares nacionales para alimentos, ropa y otros \nartículos se aplican a nivel nacional. Para los gastos \nreclamados en los recuadros 1 y 4, usted debe \nproporcionar los estándares permitidos por el IRS \n(disponibles en IRS.gov al ingresar \"collection financial \nstandards\" en la barra de búsqueda). \nSi reclama una cantidad superior para un gasto \nespecífico, debe comprobar y justificar esa cantidad. \nLa cantidad reclamada en “Misceláneo” no puede superar \nla cantidad estándar para el número de personas en su \nfamilia. La cantidad permitida en “Misceláneo” es para los \ngastos incurridos que no se incluyen en ninguna otra \ncategoría de gastos permisibles de la vida diaria. Unos \nejemplos son pagos a la tarjeta de crédito, tarifas y cargos \nbancarios, material de lectura y suministros escolares.\nSi usted no tiene acceso al sitio web del IRS, detalle sus \ngastos reales y le pediremos comprobantes adicionales, si \nes necesario. La documentación puede incluir estados de \npago, estados bancarios y de inversiones, estados de \npréstamos y las facturas de gastos recurrentes, etcétera. \nVivienda y servicios públicos – Incluyen gastos por su \nvivienda principal. Sólo debe anotar cantidades gastadas \nen servicios públicos, impuestos y seguro que no se \nincluyeron como parte de sus pagos de hipoteca o \nalquiler. \nAlquiler – No anote su pago de hipoteca aquí. El pago de \nhipoteca se anota en la sección B. \nTransporte – Incluye el total gastado en mantenimiento, \nreparaciones, seguro, combustible, inscripciones, \nlicencias, inspecciones, estacionamiento y peaje durante \nun mes. \nTransporte Público - Incluye el total gastado en \ntransporte público si usted no es dueño de un vehículo o \nsi tiene gastos por transporte público además de gastos \npor su vehículo. \nMédico – Se le permiten gastos por seguro médico y \notros gastos de su bolsillo por cuidado de la salud. \nSeguro Médico – Anote la cantidad mensual que paga \npara usted o su familia. \nGastos del Cuidado de la Salud Pagados de su \nBolsillo - Son gastos que el seguro no cubre, e incluyen:\n• Servicios médicos\n• Medicinas recetadas\n• Gastos dentales\n• Suministros médicos, incluidos los anteojos y lentes \nde contacto. Los procedimientos médicos de pura \nnaturaleza estética, tales como la cirugía plástica o \nel trabajo dental opcional generalmente no son \npermitidos. \nCuidado de Hijos/Dependientes - Anote la cantidad \nmensual que paga por el cuidado de los dependientes \nque pueden reclamarse en su Formulario 1040. \nPagos de Impuestos Estimados – Calcule la cantidad \nmensual que paga por los impuestos estimados, \ndividiendo entre 3 la cantidad trimestral adeudada en su \nFormulario 1040ES. \nSeguro de vida – Anote únicamente la cantidad que paga \npor el seguro de vida a término. El seguro de vida entera \ntiene valor en efectivo y debe anotarse en la sección C. \nImpuestos Estatales y Locales Atrasados – Anote la \ncantidad mínima que se le requiere pagar cada mes. Esté \npreparado para proporcionar una copia del estado de \ncuenta que muestra la cantidad adeudada y si se aplica, \ncualquier acuerdo que usted tenga para los pagos \nmensuales. \n",
"Página 9\nCatalog Number 71236M\nwww.irs.gov\nForm 433-H (SP) (Rev. 4-2020)\nParte 2 – Declaración de Ingresos y Gastos \n(continuación) \nPréstamos para Estudiantes – Los pagos mínimos de \nlos préstamos estudiantiles para la educación \npostsecundaria del contribuyente pueden ser permitidos \nsi son garantizados por el gobierno federal. Esté \npreparado para proporcionar comprobación del saldo del \npréstamo y pagos. \nPagos Ordenados por el Tribunal – Para todo pago \nordenado por el Tribunal, esté preparado para presentar \nuna copia de la parte de la orden del Tribunal que \nmuestra la cantidad que se le ordenó pagar, las firmas y \nlas pruebas de que usted está realizando los pagos. Las \nformas aceptables de prueba son copias de cheques \ncancelados o copias de estados de cuentas bancarias o \nde pagos. \nOtros gastos (no enumerados anteriormente) – En \nciertas circunstancias podemos permitir otros gastos. \nPor ejemplo, si los gastos son necesarios para la salud y \nel bienestar del contribuyente o su familia, o para \ngenerar ingresos. Especifique el gasto y anote el pago \nmensual mínimo que le cobran. \nFirma(s) y Fecha – Revise los términos de este \nacuerdo y la información financiera que ha anotado. Por \nfavor, firme y feche este formulario debidamente \ncompletado. Luego, devuélvalo al IRS a la dirección \nindicada en la página 5.\nAviso sobre la Ley de Confidencialidad de \nInformación y la Ley de Reducción de Trámites.\nNuestro derecho legal de solicitarle la información \ncontenida en este formulario se establece en las \nsecciones 6001, 6011, 6012(a), 6109 y 6159, y sus \nnormas. Utilizaremos esta información para tramitar su \nsolicitud de un plan de pagos a plazos. La razón por la \ncual necesitamos su nombre y número de Seguro Social \nes para obtener su identificación correcta. Requerimos \nesta información para tener acceso a su información \ntributaria en nuestros registros y responder \nadecuadamente a su solicitud. Usted no tiene que solicitar \nun plan de pagos a plazos. Si decide hacerlo, se le exige \nque proporcione la información solicitada en este \nformulario. De no proporcionar dicha información, es \nposible que no tramitemos su solicitud; si proporciona \ninformación falsa, usted podría estar sujeto a multas o \nsanciones. \nUsted no está obligado a proporcionar la información \nsolicitada en un formulario que esté sujeto a la Ley de \nReducción de Trámites, a menos que el mismo muestre \nun número de control válido de la Office of Management \nand Budget (Oficina de Administración y Presupuesto, u OMB, \npor sus siglas en inglés). Los libros o registros relativos a un \nformulario o sus instrucciones se tienen que conservar \nsiempre que su contenido pueda ser utilizado en la \naplicación de toda ley tributaria federal. Por regla general, \nlas declaraciones de impuestos y toda información \npertinente son confidenciales, según lo requiere la \nsección 6103. Sin embargo, podemos compartir esta \ninformación con el Departamento de Justicia para sus \nprocedimientos civiles y criminales, así como con las \nciudades, estados, el Distrito of Columbia, y con los \nestados libres asociados con los Estados Unidos o los \nterritorios estadounidenses, a fin de ayudarles en hacer \ncumplir sus leyes tributarias respectivas. Además, \npodemos divulgar la información contenida en este \nformulario a otros países conforme a lo estipulado en un \ntratado tributario, a las agencias del gobierno federal y \nestatal para que las mismas puedan hacer cumplir leyes \npenales no relacionadas con los impuestos o a las \nagencias federales encargadas con la aplicación de la ley, \no a las agencias federales de inteligencia para combatir el \nterrorismo. \nEl promedio de tiempo y de gastos requeridos para \ncompletar y presentar este formulario varía según las \ncircunstancias individuales. Para los promedios \nestimados, vea las instrucciones de su declaración de \nimpuestos sobre los ingresos. \nSi desea hacer alguna sugerencia para simplificar este \nformulario, por favor, envíenosla. Vea las instrucciones \npara la declaración de impuestos sobre los ingresos. \n \n"
] |
p5406.pdf
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0420 Publ 5406 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5406.pdf
|
[
" \n \n \n \nOverview of Form 1023 E-Filing \n \nStay Exempt \nText version of the Overview of Form 1023 E-Filing course on StayExempt.irs.gov \nSlide 1 - Title Page \nSlide 2 - Introduction \nThis overview is presented by the Tax Exempt & Government Entities division’s Exempt Organizations office. \nSlide 3 - Objectives \nThis document explains what’s required to complete Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) \nof the Internal Revenue Code, and how to submit the form electronically at www.Pay.gov. You’ll learn what to expect when \napplying for tax-exempt status. \nThis document is not intended to explain the requirements for qualification for tax-exempt status. However, you’ll learn where to \nfind information on the requirements. \nSlide 4 - Legal Formation and EIN \nBefore you submit a Form 1023, your organization must have an organizing document and an employer identification number - or \nEIN. You can find more information on organizing documents in Publication 557, Tax-Exempt Status for Your Organization. To \napply for an EIN, go to the Employer ID Numbers page on IRS.gov. \nSlide 5 - Create Pay.gov Account \nIf you’ve never created an account at Pay.gov, go to the website and select “Create an Account” at the top right of the screen. \nThe prompts will help you set up a new account. \nIf you’ve used Pay.gov for other forms in the past, you don’t need to create a separate account to complete and submit Form \n1023. \nNext, sign into your Pay.gov account and type “1023” in the search feature at the top right of the screen. The search results will \ndisplay both the Form 1023 and the 1023-EZ. Select “Continue” under Form 1023. Pay.gov will take you to the “landing page.” \nSlide 6 - Pay.gov: About Form 1023 \nThe Form 1023 landing page displays a variety of information about Form 1023, including a link to the Instructions to help you \ncomplete the application. \nThis page also provides information about a required PDF attachment to Form 1023 along with a reminder to not include Social \nSecurity numbers in your application. Toward the bottom of the page, you’ll see information on when you can expect to hear from \nthe IRS after you’ve submitted your application. \nAnother feature on the landing page is an option to preview an entire blank Form 1023, including all the schedules. Just like \nmost other PDF documents, you can print or save a copy, which may help while you’re completing the application. \nAlthough this PDF form may help you complete the application on Pay.gov, remember that the IRS WILL NOT accept a form that \nyou print and mail in. If you send in a paper form, the IRS will reject the paper copy and you’ll have to resubmit the information \nusing the electronic form, delaying your application processing. \nAs you complete this form, only use the Pay.gov navigation buttons, not the buttons on your browser. If you use your browser’s \nback button you may lose unsaved work. \nWhile completing the form, you may want to use the Save button periodically so you don’t lose your progress. Each time you \nsave your work, you’ll be taken to the My Forms page of your My Pay.gov account. \nTo continue your application process, select Continue at the bottom of the Form 1023 landing page. \nPublication 5406 (4-2020) Catalog Number 74171W \n Department of the Treasury Internal Revenue Service www.irs.gov \n",
" \nSlide 7 - Pay.gov Features \nMost questions have instructions you can access by clicking on the question mark in the blue box next to the question. This \ninformation is also in the Instructions for Form 1023, which you can access using the link on the Form 1023 landing page or on \nirs.gov. \nYou may see various questions based on how you answered other questions on Form 1023. For example, if you answer “yes” \nto “you make grants to other organizations,” you’ll receive a series of questions related to that activity; if you answer “no,” you’ll \ncontinue with the next portion of the application. \nSimilarly, if you answer “yes” to a question that has a corresponding schedule, a button will appear directing you to complete that \nschedule. For example, if you answer “yes,” you operate a school, you’ll be directed to complete Schedule B. \nCertain responses require you to provide a description or explanation. You’ll enter this information in the text box that displays \nbelow the question. Other questions, like the statement of revenues and expenses, have fillable fields. Each text box and \nfillable field has its own character rules such as minimum and maximum characters or limits on what types of characters can be \nentered. These limits and rules vary from question to question. \nAnother feature in Pay.gov is a question completion requirement. It won’t permit you to move to the next page of the form until \nyou’ve completed all the questions on the current page, including entering required descriptions or explanations or completing \nrequired schedules. \nFor example, if you skip a question or you forget to complete a required explanation or schedule, Pay.gov will prompt to you to \ncomplete that question or schedule before displaying the next page of the form. \nYou’re required to upload a single PDF document with your application. This PDF must include a copy of the applicant’s \norganizing document and bylaws, if adopted. It is also where you will include any supplemental information you want to provide \nto the IRS, such as responses that don’t fit within the character limits of the text boxes. We’ll provide more about this PDF \ndocument later. \nIn addition to viewing a blank form from the landing page, you can preview your completed or partially completed application \nfrom any page in the application. You can also save your partially completed application and return to it later. \nIf you run into technical difficulties using Pay.gov, you should review the Online Help page on Pay.gov or use the “Contact Us” \ninformation at the bottom of most Pay.gov pages. \nFinally, if you have questions about the application itself or Section 501(c)(3) requirements for exemption, you can contact TE/GE \nCustomer Accounts Services for assistance toll-free at 877-829-5500. \nSlide 8 - Form 1023, Part I \nIn Part I, Identification of Applicant, you’re asked to enter basic organizational information including the name and mailing \naddress of the organization, EIN, contact information and a list of officers, directors or trustees. \nOne thing to note about Part I is that you must include the name, title and address of the person who will sign this application \nwithin your first five entries of officers, directors or trustees. If you have more than five names to enter, you must check the box \nindicating you have additional names to add and Pay.gov will display a text box for you to enter the additional information. \nSlide 9 - Form 1023, Parts II and III \nPart II of Form 1023 asks about the applicant’s organizational structure. You’ll need to know how and where the organization \nwas legally formed, whether it adopted bylaws and whether it’s a successor to another organization. You may be prompted to \nprovide narrative explanations or complete a required schedule based on your responses to the questions. \nYou’re required to upload a copy of the applicant’s organizing document before submitting this form, which will be addressed \nlater in this document. \nPart III asks about required provisions in the applicant’s organizing documents. To qualify for exemption, all Section 501(c)(3) \norganizations must meet certain organizational language requirements. Prior to completing your application, we recommend \nyou review these purpose and dissolution clause requirements in the Instructions for Form 1023, Publication 557 or other \ninformation available on IRS.gov. \n2 \n",
"When completing Part III, if you checked that your organizing document has the required language, you must indicate where the \nrequired purpose and dissolution provisions are located in the document. \nSlide 10 - Form 1023, Parts IV and V \nIn Part IV, you’re asked to provide a detailed description of the organization’s activities and pick a National Taxonomy of Exempt \nEntities (NTEE) code that describes its primary purpose or activity. A list of NTEE codes are in the Instructions for Form 1023. \nYour detailed activity description is limited to 5,000 characters or about one typed page of text. If you need additional space \nto describe activities or answer any of the other questions in this or any other section of the application, you can include the \nbalance of the additional information in the PDF file you’re required to upload before submitting the application. \nThe application also asks questions about specific activities the organization may be conducting. You may be prompted for \nexplanations or more detailed descriptions of these specific activities based on your answers to these questions or you may be \nrequired to complete various schedules. For example, if you answer “yes,” you operate a school, you’ll be directed to complete \nSchedule B. \nThis is a good time to remind you that you should include and consider past, present and planned activities when responding to \nquestions throughout the application. \nPart V asks questions related to any compensation and financial arrangements of the organization. These questions focus \non compensation practices, related party transactions, and contracts and other financial relationships such as management \ncontracts or joint ventures. \nThe instructional text and Form 1023 instructions are helpful when responding to these questions. \nSlide 11 - Financial Information \nYou’re required to provide three to five years of revenues and expenses, depending on how long the organization has \nexisted. Examples of revenues include donations, grants and fees for services. Expenses may include grants to individuals or \norganizations, service costs, salaries and occupancy expenses. \nIn Part VI, you’ll show how many years your organization has existed, then input the appropriate number of years of projected or \nactual financial information. \nYou’ll also enter balance sheet information, which is a snapshot of your assets and liabilities. Assets may include cash, stocks, \nand land or buildings. Liabilities may include accounts payable, loans or mortgages. \nSlide 12 - Foundation Classification \nWhile preparing to apply, you may have heard of the term “foundation classification.” Each Section 501(c)(3) organization is \nclassified as a private foundation unless it meets the requirements to be classified as a public charity. Public charities include \nchurches, schools and hospitals, along with other types of publicly supported organizations. \nIn Part VII of the application, you’ll select the foundation classification you want to request. If you aren’t a private foundation, you \nmay also request that the IRS select your classification for you. Many of the foundation classification options, such as church or \nhospital classification, will prompt you to complete a schedule. \nYou should review Publication 557 or the Instructions for Form 1023 if you need help identifying your organization’s \nfoundation classification. \nSlide 13 - Form 1023, Part VIII \nPart VIII helps the IRS determine your effective date of exemption. Generally, if you file Form 1023 within 27 months after the \nend of the month in which you were legally formed and the IRS approves your application, the effective date of your exempt \nstatus will be your legal date of formation. If you don’t file Form 1023 within 27 months, the effective date of your exempt status \nwill be the date you filed Form 1023, although special rules and exceptions may apply. \nThe application asks whether you’re submitting this application within 27 months of your organization’s formation. If your answer \nis inconsistent with the formation date entered in Part II, the system will ask you to correct whichever one is incorrect. \n3 \n",
" \n \nIf you answer “no, you weren’t formed within 27 months of submitting this application,” the form will direct you to complete \nSchedule E. \nSchedule E includes questions on reinstatement if your organization was automatically revoked for failure to file required returns \nor notices for three consecutive years, or if the organization is requesting relief from the 27-month filing requirement. \nThe Instructions for Form 1023 provide additional information on the 27-month filing requirement and effective date of exemption. \nSlide 14 - Form 1023, Part IX \nMost exempt organizations are required to file a Form 990-series information return or notice every year. Please note that if an \norganization fails to file a required return or notice for three consecutive years, its exempt status will be automatically revoked. \nHowever, certain organizations are not required to file annual information returns or notices, including churches, their integrated \nauxiliaries and certain other church affiliated organizations. \nPart IX of this application allows you to request an exception from filing Form 990-series returns or notices. For information on \nForm 990 filing requirements, visit the Annual Filings and Forms page on IRS.gov. \nSlide 15 - Signature \nBefore you can submit your application, you must declare you are signing the application under penalties of perjury. \nPreviously, you were instructed to list the person who is signing the form within the first five spaces of the list of officers, directors \nor trustees. That’s because in Part X, the person signing the application must type their first and last names exactly as they are \nentered on the first page of the application. \nThe system will then automatically enter the signer’s title in Part X along with the current date. \nSlide 16 - Upload Checklist and PDF Attachment \nOn the Upload Checklist, you’ll see several items that correspond to the documents in your PDF file, such as the organizing \ndocument and bylaws. After confirming each item, select CONTINUE to go to the upload page. \nLet’s discuss uploading a single PDF as part of your application. First, you’ll prepare your required PDF document. The PDF \nmust be a single document and can’t exceed 15 megabytes. That’s about 250 pages. \nThe PDF must contain a copy of your organizing document and any amendments, a copy of your bylaws if you’ve adopted them \nand any supplemental responses that didn’t fit in the provided text boxes. You can also submit other information you feel is \nnecessary for the IRS to consider. \nAlso, if you have an authorized representative you would like us to communicate with, you should include a completed Form 2848, \nPower of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, for your authorized representative \nin the final PDF. \nFinally, if you want to request expedited handling of your application, include a written explanation as to why your application should \nbe expedited in your PDF. For information on expedite criteria, visit the Expedited Application Processing page on IRS.gov. \nAfter you’ve combined your documents into a single PDF, if you find that your document is larger than 15 megabytes, you must \nremove sufficient information to reduce it below 15 then contact IRS Customer Accounts Services at 877-829-5500 to find out \nhow to submit the items you removed. \nTo upload the required PDF file, you’ll be prompted to browse your computer or file storage location and select the document \nyou want to upload. Just follow the prompts on the screen and select “Attach” after you’ve identified the correct file to upload. \nSlide 17 - User Fee \nEnter your user fee payment information using a bank account or credit or debit card. The system will automatically display the \ncorrect amount due, so don’t worry about under or overpaying. \nYou also have the option to enter one or more email addresses for payment confirmation. Simply enter an email address and \nyou’ll receive an email from Pay.gov confirming that your user fee payment was submitted. \n4 \n",
" \nWhen your user fee is paid, your application is submitted. Although Pay.gov will retain a copy of your submitted application and \nPDF attachment in your account, we recommend you print or save a copy of your completed application and PDF attachment for \nyour records. \nSlide 18 - Additional Resources \nBefore we go, we want to leave you with more information on the requirements and the application process for Section 501(c)(3) \nexempt status. \nFirst, the Instructions for Form 1023 provide a general overview of Section 501(c)(3) status and detailed instructions for \ncompleting the application. \nPub. 557, Tax-Exempt Status for Your Organization, discusses the rules and procedures for organizations that seek tax-exempt \nstatus. It explains the procedures to follow to obtain a determination letter, filing requirements and required disclosures, as well \nas information on the organizational test requirements under Section 501(c)(3) and different types of 501(c)(3) organizations. \nIf you don’t have an EIN, you can get one on the Employer ID Numbers page. \nAnother useful site is stayexempt.irs.gov. This site provides information for new and existing Section 501(c)(3) organizations \nand includes tutorials, videos and recent news. The Exempt Organization Workshop helps organization leaders, volunteers \nand those who wish to apply for tax-exempt status understand the benefits, limitations and expectations of tax exemption. \nEducational institutions and charities are encouraged to use the courses to enhance their learning programs. You can find the \nworkshop at www.StayExempt.irs.gov/workshop. \nIf you run into any problems with Pay.gov, we recommend you review the information on the Pay.gov Help option, which \nprovides help text on Pay.gov accounts, viewing or browser issues and other frequently asked questions. \nIf you can’t find an answer on the Pay.gov Help page, you may reach an IRS Customer Account Services representative at \n877-829-5500 or visit the Charities and Nonprofits pages on IRS.gov. \nSlide 19 - Conclusion \nIf you have feedback about this presentation or other resources on StayExempt.irs.gov, please send us an email. Note that this \nemail address is only for feedback on StayExempt.irs.gov content. We cannot provide tax advice. \nThank you for taking the time to learn about using electronic Form 1023. \n5 \n"
] |
f433h.pdf
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0420 Form 433-H (PDF)
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https://www.irs.gov/pub/irs-pdf/f433h.pdf
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[
"Catalog Number 71232U\nwww.irs.gov\nForm 433-H (Rev. 4-2020)\nForm 433-H \n(April 2020)\nDepartment of the Treasury - Internal Revenue Service\nInstallment Agreement Request and \nCollection Information Statement\nUse Form 433-H if you earn wages, you are requesting an installment agreement, and your liability is either greater than $50,000 or cannot be paid \nwithin 72 months. \nTip If you can pay your liability within 72 months or less and owe $50,000 or less, you may be able to establish an installment agreement online, even if \nyou have not yet received a bill for your taxes. Go to IRS.gov to apply to pay online. \nCaution Do not use this form if you can pay your balance in full within 120 days. Instead, call the number on your most recent notice. If you are in \nbankruptcy or we have accepted your offer-in-compromise, see Bankruptcy or Offer-in-Compromise, in the instructions.\nName(s) and address\nIf address provided above is different than last return filed, \nplease check here\nCounty of Residence\nYour Social Security Number or Individual Taxpayer Identification Number\nYour Spouse’s Social Security Number or Individual Taxpayer Identification Number\nYour Telephone Numbers\nHome:\nWork:\nCell:\nSpouse’s Telephone Numbers\nHome:\nWork:\nCell:\nEnter the number of people in the household who can be claimed on this year’s tax return including you and your spouse. Under 65\n65 and Over\nPart 1 - INSTALLMENT AGREEMENT REQUEST Complete to request an installment agreement\n1.\nEnter the total amount you owe as shown on your tax return(s) (or notices(s) Form\nTax Period\n2.\nIf you have additional balances due that are not reflected on Line 1, list the total here (even if they are included in an existing \ninstallment agreement) Form\nTax Period(s)\n3.\nAdd lines 1 & 2 and enter the result\n4.\nEnter the amount of the payment you are making with this request (See instructions.)\n5.\nSubtract line 4 from line 3 and enter the result\n6.\nEnter the amount you can pay each month. Make your payments as large as possible to limit interest and penalty charges, \nsince these charges will continue to accrue until you pay in full. (If you have an existing installment agreement, this amount should \nrepresent your total proposed monthly payment amount for all your liabilities.) If no payment amount is listed on line 6, a payment will \nbe determined for you by analyzing the information you provided on your financial statement.\n7.\nEnter the date you want to make your payment each month. Do not enter a date later than the 28th\n8.\nIf you want to make your payments by direct debit from your checking account, see the instructions and fill in lines 8a and 8b. This is the most \nconvenient way to make your payments and it will ensure that they are made on time.\na. Routing number\nb. Account number\nI authorize the U.S. Treasury and its designated Financial Agent to initiate a monthly ACH debit (electronic withdrawal) entry to the financial institution \naccount indicated for payments of my federal taxes owed, and the financial institution to debit the entry to this account. This authorization is to \nremain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke payment, I must contact the \nU.S. Treasury Financial Agent at 1-800-829-1040 no later than 14 business days prior to the payment (settlement) date. I also authorize the financial \ninstitutions involved in the processing of the electronic payments of taxes to receive confidential information necessary to answer inquiries and \nresolve issues related to the payments.\nc. If you are unable to make electronic payments through a debit instrument (debit payments) by entering into a direct debit installment agreement \n(DDIA) in Sections 8a. and b. above, please check the box below:\nI am unable to make debit payments.\nNote: Not checking this box indicates that you are able but choosing not to make debit payments. See Instructions for line 8c. for details. \nIf you want to make your payments by payroll deduction, check this box and attach a completed Form 2159, Payroll Deduction Agreement \n9.\nPart 2 - COLLECTION INFORMATION STATEMENT Complete Sections A through G below to provide financial information\nA. ACCOUNTS / LINES OF CREDIT\nPERSONAL BANK ACCOUNTS Include checking, online, mobile (e.g., PayPal), savings accounts, money market accounts. (Use additional sheets if \nnecessary.)\nName and Address of Institution\nAccount Number\nType of \nAccount\nCurrent \nBalance/Value\nCheck if \nBusiness Account \n",
"Page 2\nCatalog Number 71232U\nwww.irs.gov\nForm 433-H (Rev. 4-2020)\nPart 2 - COLLECTION INFORMATION STATEMENT (Continued)\nB. REAL ESTATE Include home, vacation property, timeshares, vacant land and other real estate. (Use additional sheets if necessary.)\nDescription/Location/County\nMonthly Payment(s) \nFinancing \nCurrent Value \nBalance Owed \nEquity \nPrimary Residence \nOther \nYear Purchased \nPurchase Price \nYear Refinanced \nRefinance Amount \nPrimary Residence \nOther \nYear Purchased \nPurchase Price \nYear Refinanced \nRefinance Amount \nPrimary Residence \nOther \nYear Purchased \nPurchase Price \nYear Refinanced \nRefinance Amount \nPrimary Residence \nOther \nYear Purchased \nPurchase Price \nYear Refinanced \nRefinance Amount \nC. OTHER ASSETS Include cars, boats, recreational vehicles, whole life policies, etc. Include make, model and year of vehicles and \nname of Life Insurance company in Description. (Use additional sheets if necessary.)\nDescription \nMonthly Payment Year Purchased Final Payment (mo/yr)\nCurrent Value \nBalance Owed \nEquity \n/ \n/ \n/ \n/ \n/ \n/ \n/ \n/ \nD. CREDIT CARDS (Visa, MasterCard, American Express, Department Stores, etc.)\nType\nCredit Limit\nBalance Owed\nMinimum Monthly Payment\nINVESTMENTS Include Certificates of Deposit, Trusts, Individual Retirement Accounts (IRAs), Keogh Plans, Simplified Employee Pensions, 401(k) \nPlans, Profit Sharing Plans, Mutual Funds, Stocks, Bonds, Commodities (Silver, Gold, etc.), and other investments. If applicable, include business \naccounts. (Use additional sheets if necessary.)\nName and Address of Institution\nAccount Number\nType of \nAccount\nCurrent \nBalance/Value\nCheck if \nBusiness Account \nVIRTUAL CURRENCY (CRYPTOCURRENCY) List all virtual currency you own or in which you have a financial interest (e.g., Bitcoin, Ethereum, \nLitecoin, Ripple, etc.). (Use additional sheets if necessary.)\nType of Virtual Currency\nName of Virtual Currency Wallet, \nExchange or Digital Currency \nExchange (DCE)\nEmail Address Used to Set-up \nWith the Virtual Currency \nExchange or DCE\nLocation(s) of Virtual Currency \n(Mobile Wallet, Online, and/or \nExternal Hardware storage)\nVirtual Currency \nAmount and Value in \nUS dollars as of today \n(e.g., 10 Bitcoins \n$64,600 USD)\n",
"Page 3\nCatalog Number 71232U\nwww.irs.gov\nForm 433-H (Rev. 4-2020)\nG. MONTHLY NECESSARY LIVING EXPENSES List monthly amounts. (For expenses paid other than monthly, see instructions.)\n1. Food / Personal Care See instructions. National Standards for food, \nclothing and other items apply nationwide. For expenses claimed in box \n1, you should provide the IRS allowable standards (found by accessing \nIRS.gov and entering \"Collection Financial Standards\" in the search box) or your \nactual expenses. If you claim a higher amount for a specific expense, \nyou must be able to verify that amount.\nActual Monthly \nExpenses\nIRS Allowed\nFood\nHousekeeping Supplies\nClothing and Clothing Services\nPersonal Care Products & Services\nMiscellaneous\nTotal\n2. Transportation\nActual Monthly \nExpenses\nIRS Allowed\nGas / Insurance / Licenses / \nParking / Maintenance etc.\nPublic Transportation\nTotal\n3. Housing & Utilities\nActual Monthly \nExpenses\nIRS Allowed\nRent\nElectric, Oil/Gas, Water/Trash\nTelephone/Cell/Cable/Internet\nReal Estate Taxes and Insurance \n(if not included in B above)\nMaintenance and Repairs\nTotal\nActual Monthly \nExpenses\nIRS Allowed\nHealth Insurance\nOut of Pocket Health Care Expenses\nTotal\n5. Other\nActual Monthly \nExpenses\nIRS Allowed\nChild / Dependent Care\nEstimated Tax Payments\nTerm Life Insurance\nRetirement (Employer Required)\nRetirement (Voluntary)\nUnion Dues\nDelinquent State & Local Taxes \n(minimum payment)\nStudent Loans (minimum payment)\nCourt Ordered Child Support\nCourt Ordered Alimony\nOther Court Ordered Payments\nOther (specify)\nOther (specify)\nTotal\n4. Medical See instructions. National Standards for out of pocket health \ncase expenses. For expenses claimed in box 4, you should provide the \nIRS allowable standards (found by accessing IRS.gov and entering \n\"Collection Financial Standards\" in the search box) or your actual expenses. If \nyou claim a higher amount for a specific expense, you must be able to \nverify that amount.\nUnder penalty of perjury, I declare to the best of my knowledge and belief this request for installment agreement, statement of assets, liabilities and \nincome, and all other information is true, correct and complete. Further, I authorize the IRS to contact third parties and to disclose my tax information to \nthird parties in order to process this request and administer the agreement over its duration. I also agree to the terms of this agreement, as provided in \nthe instructions, if it is approved by the Internal Revenue Service. \nYour Signature \nSpouse’s Signature \nDate\nPart 2 - COLLECTION INFORMATION STATEMENT (Continued)\nNotes\nE. EMPLOYMENT INFORMATION If you have more than one employer, include the information on another sheet of paper. (If attaching \na copy of current pay stub, you do not need to complete the lines regarding gross pay and taxes.)\nYour current employer (name and address)\nHow often are you paid (Check one) \nWeekly \nBiweekly\n Semi-monthly\n Monthly \nGross per pay period \nTaxes per pay period (Fed) \n(State) \n(Local) \nHow long at current employer \nSpouse’s current employer (name and address)\nHow often are you paid (Check one) \nWeekly \nBiweekly\n Semi-monthly\n Monthly \nGross per pay period \nTaxes per pay period (Fed) \n(State) \n(Local) \nHow long at current employer \nF. NON-WAGE HOUSEHOLD INCOME List monthly amounts. \nNet Rental Income \nUnemployment Income \nPension Income \nAlimony Income \nChild Support Income \nNet Self Employment Income \nInterest/Dividends Income\nSocial Security Income \nOther\nSIGN\nSIGN\n",
"Page 4\nCatalog Number 71232U\nwww.irs.gov\nForm 433-H (Rev. 4-2020)\nInstructions for Form 433-H, Installment Agreement Request \nand Collection Information Statement\nWhat is the purpose of Form 433-H?\nForm 433-H, Installment Agreement Request and \nCollection Information Statement, is used by wage earners \nto provide current financial information and request an \ninstallment agreement, allowing the Service to determine \nhow best to satisfy outstanding tax liabilities. \nHowever, before requesting an installment agreement, \nyou should consider other payment options, which \nmay be less costly, such as getting a bank loan or \nusing available credit on a credit card. \nYou must file all required returns that have not been filed. \nYour request for an installment agreement will be denied if \nall required tax returns have not been filed. \nUse Form 433-H if you earn wages and are requesting an \ninstallment agreement and either:\n• You cannot pay your outstanding liability within 72 \nmonths, or\n• Your outstanding liability exceeds $50,000.\nDo not use Form 433-H if:\n• Your outstanding liability is $50,000 or less and you \ncan pay within 72 months. Instead, use Form 9465, \nInstallment Agreement Request. See the tip below.\n• You are self-employed. Instead, use Form 433-D, \nInstallment Agreement.\n• You operate a business. Instead, use Form 433-D, \nInstallment Agreement.\nTIP\nIf you can pay your outstanding liability within 120 \ndays, there is no user fee for this type of \nagreement, and you may be able to establish an \nOnline Payment Agreement (OPA). To apply online, \ngo to http://www irs.gov, and enter “Online Payment \nAgreement\" in the \"Search\" box.\nTIP\nIf you owe $50,000 or less in combined tax, \npenalties and interest and filed all required returns, \nyou may be able to establish an installment \nagreement online. Go to IRS.gov to pay online. You \nmay owe a lower user fee if you establish your \nagreement through the OPA application.\nA large down payment to reduce your liability to $50,000 \nor less may streamline the installment agreement process, \npay your balance faster and reduce the amount of \npenalties and interest charged. \nBankruptcy or offer-in-compromise. If you are in \nbankruptcy or we have accepted your offer-in-\ncompromise, do not file this form. Instead, call \n1-800-829-1040 to get the number of your local IRS \nInsolvency function for bankruptcy or Technical Support \nfunction for offer-incompromise. \nPlease retain a copy of your completed form and \nsupporting documentation. After we review your \ncompleted form, we may contact you for additional \ninformation. For example, we may ask you to send\nsupporting documentation of your current income or \nsubstantiation of your stated expenditures.\nInstructions\nPart 1 – Installment Agreement Request\nWe will usually let you know within 30 days after we \nreceive your request whether it is approved or denied. \nHowever, if this request is for tax due on a return you filed \nafter March 31, it may take us longer than 30 days to \nreply. \nWe will review the financial information provided in \nSections A through G, determine your ability to pay and \ncompare it with the monthly payment amount you \nproposed in Part 1, Line 6. We will contact you if we have \nquestions or believe you can pay your liability more \nquickly. \nIf your request is approved, we will send you a notice \ndetailing the terms of your agreement and requesting a \nfee of $225 ($107 if you make your payments by direct \ndebit). \nLow income taxpayer. You are a low-income taxpayer if \nyour adjusted gross income meets the low-income \nthreshold (at or below 250% of the federal poverty \nguidelines, as determined for the most recent year for \nwhich information is available). You may qualify to pay a \nreduced fee of $43 if your income is below a certain level. \nThe IRS will let you know whether you have low income \ntaxpayer status. If you agree to establish a direct debit \ninstallment agreement (DDIA), you will not be charged a \nuser fee. \nIf the IRS does not say you qualify for low-income \ntaxpayer status, you can request reconsideration by using \nForm 13844, Application For Reduced User Fee For \nInstallment Agreements. The user fee for low income \ntaxpayers is $43, which may be waived or reimbursed if \ncertain conditions are met. See the instructions for line 8c. \nfor details. \nYou will also be charged interest and may be charged a \nlate payment penalty on any tax not paid by its due date, \neven if your request to pay in installments is granted. \nInterest and any applicable penalties will be charged until \nthe balance is paid in full. To limit interest and penalty \ncharges, file your return on time and pay as much of the \ntax as possible with your return (or notice). \nBy approving your request, we agree to let you pay the tax \nyou owe in monthly installments instead of immediately \npaying the amount in full. In return, you agree to make \nyour monthly payments on time. You agree to provide \nupdated financial information when requested. \nYou also agree to meet all your future tax obligations. This \nmeans that you must have enough withholding or \nestimated tax payments so that your tax obligation for \nfuture years is paid in full when payment is due. And you \nagree to timely file your return.\n",
"Page 5\nCatalog Number 71232U\nwww.irs.gov\nForm 433-H (Rev. 4-2020)\nPart 1 – Installment Agreement Request \n(Continued)\nAny refund you are due in a future year will be applied \nagainst the amount you owe. If your refund is applied to \nyour balance, you are still required to make your regular \nmonthly installment payment. \nPayment methods. You can make your payments by \ncheck, money order, credit card, or one of the other \npayment methods shown next. The fee for setting up an \ninstallment agreement for each payment method is also \nshown. \nPayment Method\nApplicable User Fee\nCheck, money order, credit card \nor payroll deduction installment \nagreement\n$225\nDirect debit installment \nagreement\n$107\nYour specific tax situation will determine which payment \noptions are available to you. You may owe a lower user \nfee if you establish your agreement through the OPA \napplication on the IRS web site; however, not all taxpayers \nqualify to apply for an installment agreement online to pay \noff their balance over time. Go to IRS.gov, and enter \n“Online Payment Agreement” in the “Search” box for more \ninformation. \nAfter we receive each payment, we will send you a notice \nshowing the remaining amount you owe, and the due date \nand amount of your next payment. But if you choose to \nhave your payments automatically withdrawn from your \nchecking account, you will not receive a notice. Your bank \nstatement is your record of payment. \nWe will also send you an annual statement showing the \namount you owed at the beginning of the year, all \npayments made during the year, and the amount you owe \nat the end of the year. \nWhat happens if the taxpayer doesn’t comply with the \nterms of the installment agreement? If you do not make \nyour payments on time or do not pay any balance due on \na return you file later, you will be in default on your \nagreement and we may terminate the agreement and take \nenforcement actions, such as the filing of a Notice of \nFederal Tax Lien or initiating an IRS levy action, to collect \nthe entire amount you owe. \nFor additional information on the IRS collection process, \nsee Pub. 594, The IRS Collection Process, or Pub. 1, \nKnow Your Rights as a Taxpayer. You may also visit \nIRS.gov and put “collection process” into the \"Search\" \nbox. To ensure that your payments are made timely, you \nshould consider making them by direct debit. See the \ninstructions for lines 8a and 8b on page 5.\n▲\n!\nCAUTION\nAn installment agreement may be terminated if \nyou provide materially incomplete or inaccurate \ninformation in response to an IRS request for a \nfinancial update.\nNotice of Federal Tax Lien. A Notice of Federal Tax Lien \n(NFTL) may be filed to protect the government’s interests \nuntil you pay in full. If you meet certain criteria, you may \nbe able to get the NFTL withdrawn. To learn more about \nNFTL withdrawals and to see if you qualify, visit www.irs.\ngov and enter \"lien\" in the “Search” box.\nWhere To File\nSend Form 433-H, Installment Agreement Request and \nCollection Information Statement, with any attachments, \nto the Internal Revenue Service Center at the address in \nthe table below that applies to you.\nIF you live in . . .\nTHEN use this \naddress . . .\nAlaska, Arizona, Colorado, \nConnecticut, Delaware, District \nof Columbia, Hawaii, Idaho, \nllinois, Maine, Maryland, \nMassachusetts, Montana, New \nHampshire, New Jersey, New \nMexico, Nevada, \nNorth Dakota, Oregon, Rhode \nIsland, South Dakota, \nTennessee, Utah, Vermont, \nWashington, \nWisconsin, Wyoming\nInternal Revenue Service \nPO Box 9041 \nCSCO Bal Due \nAndover, MA \n01810-9041\nAlabama, Florida, Georgia, \nKentucky, Louisiana, \nMississippi, North Carolina, \nSouth Carolina, Texas, Virginia\nInternal Revenue Service \nPO Box 47421, Stop 74 \nDoraville, GA 30362\nArkansas, California, Iowa, \nIndiana, Kansas, Michigan, \nMinnesota, Missouri, \nNebraska, New York, Ohio, \nOklahoma, Pennsylvania, \nWest Virginia\nInternal Revenue Service \nStop P-4 5000 \nPO Box 219236 \nKansas City, MO \n64121-9236\nA foreign country, American \nSamoa, or Puerto Rico (or are \nexcluding income under \nInternal \nRevenue Code section 933), \nGuam, the U.S. Virgin Islands, \nor use an APO or FPO \naddress, or \nfile Form 2555, 2555-EZ, or \n4563, or are a dual-status alien\nInternal Revenue Service \nCSCO Stop 4-N31.142 \n2970 Market St. \nPhiladelphia, PA 19104\nFor all taxpayers who are bona fide residents of Guam, \nthe U.S. Virgin Islands, or the Commonwealth of the \nNorthern Mariana Islands, See Pub. 570, Tax Guide for \nIncome From U.S. Possessions. \n",
"Page 6\nCatalog Number 71232U\nwww.irs.gov\nForm 433-H (Rev. 4-2020)\nPart 1 – Installment Agreement Request \n(Continued)\nLine 1\nEnter the tax form, tax period, and the total amount you \nowe as shown on your tax return(s) (or notice(s)).\nLine 2\nList additional tax forms, tax periods, and balances due \nthat are not reflected on Line 1 (even if they are included \nin an existing installment agreement).\nLine 3\nAdd lines 1 & 2 and enter the result.\nLine 4\nEnter the amount of the payment you are making with this \nrequest. \nEven if you cannot pay the full amount you owe now, you \nshould pay as much as possible to limit penalty and \ninterest charges. If you are filing this form with your tax \nreturn, make the payment with your return. For details on \nhow to pay, see your tax return instructions. \nAttach a check or money order payable to “United States \nTreasury.” Do not send cash. Be sure to include:\n• Your name, address, SSN/ITN, and daytime phone \nnumber.\n• The tax year and tax return (for example, “2012 \nForm 1040”) for which you are making this request.\nLine 5\nSubtract line 4 from line 3 and enter the result.\nLine 6\nEnter the amount you can pay each month. Make your \npayments as large as possible to limit interest and penalty \ncharges. The charges will continue until you pay in full. (If \nyou have an existing installment agreement, this amount \nshould represent your total proposed monthly payment \namount for all your liabilities.) \nIf no payment amount is listed on line 6, a payment will be \ndetermined for you by analyzing the information provided \non your financial statement.\nLine 7\nYou can choose the day of each month your payment is \ndue. This can be on or after the 1st oft he month, but no \nlater than the 28th of the month. For example, if your rent \nor mortgage payment is due on the 1st of the month, you \nmay want to make your installment payments on the 15th. \nIf we approve your request, we will tell you the month and \nday that your first payment is due. \nIf we have not replied by the date you chose for your first \npayment, you can send the first payment to the Internal \nRevenue Service Center at the address shown earlier that\napplies to you. See the instructions for line 4 for details on \nwhat to write on your payment.\nLine 8a, 8b, and 8c\nTIP\nMaking your payments by direct debit will help \nensure that your payments are made timely and \nthat you are not in default of this agreement.\nTo pay by direct debit from your checking account at a \nbank or other financial institution (such as a mutual fund, \nbrokerage firm, or credit union), fill in lines 8a and 8b. \nCheck with your financial institution to make sure that a \ndirect debit is allowed and to get the correct routing and \naccount numbers. \nLine 8a. The routing number must be nine digits. The \nfirst two digits of the routing number must be 01 through \n12 or 21 through 32. Use a check to verify the routing \nnumber. On the following sample check, the routing \nnumber is 250250025. But if your check is payable \nthrough a financial institution different from the one at \nwhich you have your checking account, do not use the \nrouting number on that check. Instead, contact your \nfinancial institution for the correct routing number. \nLine 8b. The account number can be up to 17 \ncharacters (both numbers and letters). Include hyphens \nbut omit spaces and special symbols. Enter the number \nfrom left to right and leave any unused boxes blank. On \nthe following sample check, the account number is \n20202086. Do not include the check number.\n▲\n!\nCAUTION\nWe may file a Notice of Federal Tax Lien (NFTL) \nagainst you, or may have previously filed one. If \nyou meet certain criteria, you may be able to get \nthe NFTL withdrawn. To learn more about NFTL \nwithdrawals and to see if you qualify, visit IRS gov \nand enter \"lien\" in the “Search” box.\nIf you qualify as a low income taxpayer, you will receive a \nwaiver of the installment agreement user fees if you agree \nto make electronic payments through a debit instrument \n(debit payments) by following the direct debit instructions \nin lines 8 a. and b. \nLine 8c. If you are a low income taxpayer that is unable to \nmake debit payments, please indicate by checking the box \nin line 8c. to receive a reimbursement of the reduced user \nfees upon completion of your agreement. \nIf you do not check the box in line 8c. and you do not \nprovide your checking account information in lines 8a. and \nb., then you will be treated as being able to but choosing \nnot to make debit payments and your user fees will not be \nreimbursed upon completion of your installment \nagreement.\n",
"Page 7\nCatalog Number 71232U\nwww.irs.gov\nForm 433-H (Rev. 4-2020)\nPart 1 – Installment Agreement Request \n(Continued)\nSample Check - Lines 8a and 8b\nPaul Maple \nRoberta Maple \n123 Pear Lane \nAnyplace, VA 20000\nPAY TO THE \nORDER OF\nDOLLARS\n1234\n15-000000000\nANYPLACE BANK \nAnyplace, VA 20000\nFor\nSAMPLE\n$\n|:250250025|\n:202020\"'86\".\n1234\nRouting \nNumber \nLine 8a\nAccount \nNumber \nLine 8b\nDo not inlude \nthe check number.\n◀\n▲\nThe routing and account numbers may be in different places on your \ncheck.\nLine 9\nIf you want to make your payments by payroll deduction, \ncheck the box on line 9 and attach a completed and \nsigned Form 2159, Payroll Deduction Agreement, with \nyour request. Ask your employer to complete and sign \ntheir portion of Form 2159, Payroll Deduction Agreement.\nPart 2 – Collection Information Statement\nSection A – Accounts/Lines of Credit\nList all accounts, even if they currently have no balance. \nHowever, do not enter bank loans in this section. Include \nbusiness accounts, if applicable. If you are entering \ninformation for a stock or bond, etc. and a column box \ndoes not apply, enter N/A. \nSection B – Real Estate\nList all real estate you own or are purchasing including \nyour home. Include insurance, taxes and homeowner's \nassociation dues if they are included in your monthly \npayment. The county/description is needed if different \nthan the address and county you listed above. To \ndetermine equity, subtract the amount owed for each \npiece of real estate from its current market value.\nSection C – Other Assets\nList all cars, boats and recreational vehicles with their \nmake, model and year. If a vehicle is leased, write “lease” \nin the “year purchased” column. List whole life insurance \npolicies with the name of the insurance company. List \nother assets with a description such as “paintings”, “coin \ncollection”, or “antiques”. If applicable, include business \nassets, such as tools, equipment, inventory, and intangible \nassets such as domain names, patents, copyrights, etc. \nTo determine equity, subtract the amount owed from its \ncurrent market value. If you are entering information for an \nasset and a column box does not apply, enter N/A.\nSection D – Credit Cards\nList all credit cards and lines of credit, even if there is no \nbalance owed.\nSection E – Employment Information\nEnter wage information for you or your spouse as \napplicable. If attaching a copy of current pay stub(s), you \ndo not need to complete this section.\nSection F – Non-Wage Household Income\nList all non-wage income received monthly. \nOther Income includes distributions from partnerships and \nsubchapter S corporations reported on Schedule K-1, and \nfrom limited liability companies reported on Form 1040, \nSchedule C, D or E. It also includes agricultural subsidies, \ngambling income, and oil credits. Enter total distributions \nfrom RAs if not included under Pension Income.\nSection G – Monthly Necessary Living Expenses \nEnter monthly amounts for expenses. For any expenses \nnot paid monthly, convert as follows:\nIf a bill is paid\nCalculate the \nmonthly amount by\nQuarterly\nDividing by 3\nWeekly\nMultiplying by 4 3\nBiweekly (every two weeks)\nMultiplying by 2.17\nSemimonthly (twice each month)\nMultiplying by 2\nNational Standards for food, clothing and other items \napply nationwide. For expenses claimed in boxes 1 and 4 \nyou should provide the IRS allowable standards that can \nbe found by accessing IRS.gov and entering “Collection \nFinancial Standards” in the search box. \nIf you claim a higher amount for a specific expense, you \nmust verify and substantiate that amount. \nThe amount claimed for Miscellaneous cannot exceed the \nstandard amount for the number of people in your family. \nThe miscellaneous allowance is for expenses incurred that \nare not included in any other allowable living expense \nitems. Examples are credit card payments, bank fees and \ncharges, reading material and school supplies. \nIf you do not have access to the IRS web site, itemize \nyour actual expenses and we will ask you for additional \nproof, if required. Documentation may include pay \nstatements, bank and investment statements, loan \nstatements and bills for recurring expenses, etc. \nHousing and Utilities – Includes expenses for your \nprimary residence. You should only list amounts for \nutilities, taxes, insurance and homeowner's association \ndues that are not included in your mortgage or rent \npayments. \nRent – Do not enter mortgage payment here. Mortgage \npayment is listed in Section B. \nTransportation – Include the total of maintenance, \nrepairs, insurance, fuel, registrations, licenses, \ninspections, parking, and tolls for one month. \n",
"Page 8\nCatalog Number 71232U\nwww.irs.gov\nForm 433-H (Rev. 4-2020)\nPublic Transportation – Include the total you spend for \npublic transportation if you do not own a vehicle or if you \nhave public transportation costs in addition to vehicle \nexpenses. \nMedical – You are allowed expenses for health insurance \nand out-of-pocket health care costs. \nHealth insurance – Enter the monthly amount you pay for \nyourself or your family. \nOut-of-Pocket health care expenses – Are costs not \ncovered by health insurance, and include:\n• Medical services\n• Prescription drugs\n• Dental expenses\n• Medical supplies, including eyeglasses and contact \nlenses. Medical procedures of a purely cosmetic \nnature, such as plastic surgery or elective dental \nwork are generally not allowed.\nChild / Dependent Care – Enter the monthly amount \nyou pay for the care of dependents that can be claimed \non your Form 1040. \nEstimated Tax Payments – Calculate the monthly \namount you pay for estimated taxes by dividing the \nquarterly amount due on your Form 1040ES by 3. \nLife Insurance – Enter the amount you pay for term life \ninsurance only. Whole life insurance has cash value and \nshould be listed in Section C. \nDelinquent State & Local Taxes – Enter the minimum \namount you are required to pay monthly. Be prepared to \nprovide a copy of the statement showing the amount you \nowe and if applicable, any agreement you have for \nmonthly payments. \nStudent Loans – Minimum payments on student loans \nfor the taxpayer’s post-secondary education may be \nallowed if they are guaranteed by the federal \ngovernment. Be prepared to provide proof of loan \nbalance and payments. \nCourt Ordered Payments – For any court ordered \npayments, be prepared to submit a copy of the court \norder portion showing the amount you are ordered to \npay, the signatures, and proof you are making the \npayments. Acceptable forms of proof are copies of \ncancelled checks or copies of bank or pay statements. \nOther Expenses (not listed above) – We may allow \nother expenses in certain circumstances. For example, if \nthe expenses are necessary for the health and welfare of \nthe taxpayer or family, or for the production of income. \nSpecify the expense and list the minimum monthly \npayment you are billed. \nSignature(s) & Date - Review the terms of this \nagreement and financial information entered. Please \nsign and date this completed agreement form. Then, \nreturn it to IRS at the address \nshown on page 5.\nPrivacy Act and Paperwork Reduction Act Notice.\nOur legal right to ask for the information on this form is \nsections 6001, 6011, 6012(a), 6109, and 6159 and their \nregulations. We will use the information to process your \nrequest for an installment agreement. The reason we \nneed your name and social security number is to secure \nproper identification. We require this information to gain \naccess to the tax information in our files and properly \nrespond to your request. You are not required to request \nan installment agreement. If you do request an installment \nagreement, you are required to provide the information \nrequested on this form. Failure to provide this information \nmay prevent processing your request; providing false \ninformation may subject you to fines or penalties. \nYou are not required to provide the information requested \non a form that is subject to the Paperwork Reduction Act \nunless the form displays a valid OMB control number. \nBooks or records relating to a form or its instructions must \nbe retained as long as their contents may become \nmaterial in the administration of any Internal Revenue law. \nGenerally, tax returns and return information are \nconfidential, as required by section 6103. However, we \nmay give this information to the Department of Justice for \ncivil and criminal litigation, and to cities, states, the District \nof Columbia, and U.S. commonwealths and possessions \nto carry out their tax laws. We may also disclose this \ninformation to other countries under a tax treaty, to federal \nand state agencies to enforce federal nontax criminal \nlaws, or to federal law enforcement and intelligence \nagencies to combat terrorism. \nThe average time and expenses required to complete and \nfile this form will vary depending on individual \ncircumstances. For the estimated averages, see the \ninstructions for your income tax return. \nIf you have suggestions for making this form simpler, we \nwould be happy to hear from you. See the instructions for \nyour income tax return. \n"
] |
f15250.pdf
|
0420 Form 15250 (PDF)
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https://www.irs.gov/pub/irs-pdf/f15250.pdf
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[
"Catalog Number 74037Z\nwww.irs.gov\nForm 15250 (4-2020)\nForm 15250 \n(April 2020)\nDepartment of the Treasury - Internal Revenue Service\nNonbank Trustee/Custodian Status Notification\nEIN:\nSection I\nProvide your organization’s current status as a nonbank trustee or custodian: \n1. The organization named above continues to exist and serve as a nonbank trustee or custodian\n2. The organization named above no longer wants to serve as a nonbank trustee or custodian, and hereby notifies the IRS that it \nwishes to withdraw its Notice of Approval, effective immediately\n3. The organization named above no longer exists\nSection II\nIf the above organization’s name, address or employer identification number has changed since the Notice of Approval was issued to \nthis entity or is different from the information shown on our published list,\nthen complete the following:\n4. The entity is notifying the IRS of a change to ensure the continuing accuracy of the representations made in its application\nName, address, employer identification number as shown on the \nNotice of Approval or on the IRS published list:\nCorrect name, address, employer identification number:\nSection III\nSignature\nDate\nPrinted name/title\nTelephone number\n[Name] \n[Address] \n[City, State, ZIP Code]\n[EIN]\n[Name] \n[Address] \n[City, State, ZIP Code]\n"
] |
p5401.pdf
|
0320 Publ 5401 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p5401.pdf
|
[
"Join Our Team\nHave you considered the security of a career with the \nnationwide team of professionals at the IRS?\n \nThe Large Business & International Division (LB&I) \nemploys individuals with a diverse set of skills and talents. \nAnd you’d be surprised to know we are not just accountants \nand agents. We’re engineers, data scientists, appraisers, \neconomists, analysts, leaders and more.\nOur employees serve this country in a career \nthat offers challenging, interesting work, as \nwell as work-life flexibilities and other top-\nnotch benefits, including:\n \n■Federal health and life insurance\n \n■Pension eligibility and retirement savings \nplan matching\n \n■Choice of locations across the nation\n \n■Employee Assistance Program (for child \nand elder care, wellness, etc.)\nCan you see yourself learning and \nworking at the forefront of tax \nadministration in a rewarding career? \nBring your unique talents to LB&I.\nFind out more at IRS.USAJobs.gov, \nkeyword “large business and \ninternational,” \n \nJobs.IRS.gov/careers \n, \nor by speaking with an IRS recruiter. \nThe IRS Large Business & International Division \nPublication 5401 (3-2020) Catalog Number 74031L Department of the Treasury Internal Revenue Service www.irs.gov \n \n"
] |
p5399sp.pdf
|
0320 Publ 5399 (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p5399sp.pdf
|
[
" \nSi reúne los requisitos para el Crédito Tributario por Ingreso \ndel Trabajo, el reclamarlo con el Free File del IRS le permitirá \nconservar más de su dinero. \n \n¿No le encanta eso? \nwww.irs.gov/freefile \nPublication 5399 (SP) (3-2020) Catalog Number 74316Z Department of the Treasury Internal Revenue Service www.irs.gov \n"
] |
p4721.pdf
|
0919 Publ 4721 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4721.pdf
|
[
"ADDING AUTOMATIC \nENROLLMENT TO YOUR \n401(K) PLAN\n",
"Why Add Automatic \nEnrollment to Your 401(k) \nPlan?\nBy providing a 401(k) plan to your \nemployees, you have helped many \nof them start on the road to a secure \nretirement. You may be looking to \nincrease participation in your plan so \nthat more of your employees will get \nstarted. If so, an automatic enrollment \n401(k) plan may be the option for you.\nAutomatic enrollment permits you \nto act on your employees’ behalf \nby getting them to build their \nretirement savings with pre-tax \nemployee contributions and matching \ncontributions from you. It can be a \nvaluable tool for increasing the number \nof employees that participate in your \n401(k) plan and can significantly \nincrease their retirement savings. \nAnd once your employees are in the \nplan, it is likely that they will stay \nin the plan. By adding an automatic \nenrollment feature to your 401(k) plan, \nyou provide your employees with an \nimportant long-term benefit that will \nhelp you attract and retain qualified \nemployees.\nAutomatic enrollment 401(k) \nplans offer additional advantages. \nEmployers may invest the accounts of \nautomatically enrolled employees in a \ndefault investment that is designed to \ngrow employees’ accounts at the pace \nneeded to build adequate retirement \nsavings. Moreover, the employer may \nbe protected from fiduciary liability for \nhaving chosen default investments that \nmeet certain requirements.\nAutomatic enrollment also offers \nsignificant tax advantages, including \ndeduction of employer contributions \nand deferred taxation on contributions \nand earnings until distribution. \nAutomatic enrollment increases \nparticipation, thereby making it more \nlikely that a plan will pass the Internal \nRevenue Code’s nondiscrimination \ntesting.\nWith more workers approaching \nretirement, saving is a high priority. \nAutomatic enrollment 401(k) plans are \nan effective way to get employees to \nsave now and to continue saving.\nHelping Employees Save \nfor Retirement\nThere may be many reasons why \nemployees have not enrolled in a \nplan. Maybe they need the money to \nbuy a car, pay off debts, save for their \nchildren’s education, buy a home, or \njust pay their daily living expenses. \nMaybe they think that retirement is too \nfar away to start saving now. Or maybe \nthey intend to sign up, but just haven’t \ngotten around to it.\n",
"Today, people are living longer and \nthe cost of retirement is increasing. \nAs you already know, an employer has \nan important role to play in helping \nemployees save: workplace retirement \nplans are a highly effective way for \nemployees to save, and automatic \nenrollment helps them take advantage \nof the plan and keep saving.\nLimiting Fiduciary Liability\nYou may not have considered an \nautomatic enrollment feature because \nof concerns relating to potential \nfiduciary liability for losses to \nemployees’ accounts if you select \ninvestments for employees who fail \nto provide investment directions. \nHowever, you can limit this liability by \ninvesting these employees’ accounts \nin certain default investments that, \nover the long run, are designed to \nminimize the risk of large losses and to \nprovide long-term growth. Examples \nof investments that can be used include \nlifecycle funds, balanced funds, and \nmanaged accounts. You may already \noffer one of these investments as part \nof a broad range of investment options \nin your plan.\nTo take advantage of this fiduciary \nrelief, you need to notify your \nemployees that they can direct their \nown investments and that you will \ninvest their contributions if they do \nnot provide instruction. You also need \nto describe the default investment that \nyou select for your plan.\nFinally, state wage withholding laws \nare not a barrier to automatically \ndeducting employee contributions \nwithout employees’ permission.\nFor more information about automatic \nenrollment 401(k) plans, see Automatic \nEnrollment 401(k) Plans for Small \nBusinesses, Publication 4674, \navailable from the U.S. Department of \nLabor’s Employee Benefits Security \nAdministration and the IRS. It is \navailable on both the DOL Website \nand IRS Website. You can order the \npublication electronically or by \ncalling toll free 866-444-3272.\n",
" \nEMPLOYEE BENEFITS SECURITY ADMINISTRATION\nUNITED STATES DEPARTMENT OF LABOR\nPublication 4721 (Rev. 9-2019) Catalog Number 52341Y \nDepartment of the Treasury Internal Revenue Service www.irs.gov \nSeptember 2019\n"
] |
f14568g.pdf
|
0320 Form 14568-G (PDF)
|
https://www.irs.gov/pub/irs-pdf/f14568g.pdf
|
[
"Form 14568-G (Rev. 3-2020)\nwww.irs.gov\nCatalog Number 66151C\nFor Paperwork Reduction Act information see the current EPCRS Revenue Procedure.\nForm 14568-G \n(March 2020)\nDepartment of the Treasury - Internal Revenue Service\nModel VCP Compliance Statement - \nSchedule 7 Failure to Distribute Elective Deferrals in \nExcess of the 402(g) Limit\nOMB Number \n1545-1673\nInclude the plan name, applicant’s employer identification number (EIN) and plan number on each page of the compliance \nstatement.\nPlan name\nEIN\nPlan number\nSection I - Identification of Failure\nThe plan identified above did not comply with the requirements of Internal Revenue Code (IRC) Section 402(g) when \nparticipants made deferrals to the plan that exceeded specified dollar limits and the excess deferrals were not timely returned by \nthe plan or were less than required. When completing this table, affected plan participants should be counted separately under \neach year that a return of excess deferrals were not made and not just in the first year of the failure.\nCalendar Year (Year of Deferral)\nNumber of Participants Affected\nAmount of Excess Deferrals Distributed (Excluding Earnings)\nSection II - Description of the Proposed Method of Correction\nThe plan will distribute the excess deferral to any affected plan participants and report the amount as taxable in the year of \ndeferral and in the year distributed. If the plan is an IRC Section 403(b) plan, the plan sponsor will ensure that the appropriate \ninsurance company or financial institution distributes the excess deferrals to any affected plan participants from their 403(b) \nannuity contracts or custodial accounts and report the amount as taxable in the year of deferral and in the year distributed. \nIn accordance with Income Tax Regulations Section 1.402(g)-1(e)(1)(ii), a distribution to a highly compensated employee is \nincluded in the average deferral percentage (ADP) test; however, a distribution to a nonhighly compensated employee is not \nincluded in the ADP test. This does not apply to IRC Section 403(b) plans. \nAll distributions of designated Roth contributions will be reported as taxable in the year distributed. Designated Roth \ncontributions were already included in income in the year of deferral. \nThe excess deferral to be distributed will also be adjusted for earnings. Earnings will be determined from the end of the year in \nwhich the failure occurred through the year of correction. Earnings will be included in the distribution amount that is to be \nreported as taxable in the year of distribution. Earnings are determined as follows: (Attach additional pages as needed. Label the \nattachment “Section II of Form 14568-G, Description of the Proposed Method of Correction-Earnings” and include the plan name, applicant’s \nEIN and plan number at the top of each page)\nSection III - Change in Administrative Procedures\nInclude an explanation of how and why the failures arose and a description of the measures that have been (or will be) \nimplemented to ensure that the same failures will not recur. (Attach additional pages as needed. Label the attachment “Section III of \nForm 14568-G, Change in Administrative Procedures” and include the plan name, applicant’s EIN and plan number at the top of each page)\nSection IV - Enclosures\nThe plan sponsor encloses with this submission specific calculations for each affected employee or a representative sample of \naffected employees. (The sample calculations must demonstrate each aspect of the correction method proposed).\n"
] |
f14568f.pdf
|
0320 Form 14568-F (PDF)
|
https://www.irs.gov/pub/irs-pdf/f14568f.pdf
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[
"Form 14568-F (Rev. 3-2020)\nwww.irs.gov\nCatalog Number 66150R\nFor Paperwork Reduction Act information see the current EPCRS Revenue Procedure.\nForm 14568-F \n(March 2020)\nDepartment of the Treasury - Internal Revenue Service\nModel VCP Compliance Statement - \nSchedule 6 Employer Eligibility Failure \n(401(k) and 403(b) Plans Only)\nOMB Number \n1545-1673\nInclude the plan name, applicant’s employer identification number (EIN) and plan number on each page of the compliance \nstatement.\nPlan name\nEIN\nPlan number\nSection I - Identification of Failure\nThe failure to comply with the Internal Revenue Code (IRC) occurred with respect to the plan identified above (check failure \nthat applies). (Attach additional pages as needed. Label the attachment “Section I of Form 14568-F, Identification of Failure” and \ninclude the plan name, applicant’s EIN and plan number at the top of each page).\nSection 403(b) Plans\nThe plan was intended to satisfy the requirements of IRC Section 403(b) but was adopted by a plan sponsor that was \nnot a tax-exempt organization described in IRC Section 501(c)(3) or a public educational organization described in \nIRC Section 170(b)(1)(A)(ii). \nDescribe the type of organization sponsoring the plan during the failure period\nThe failure occurred during plan year(s)\nSection 401(k) Plans\nThe plan was intended to include a qualified cash or deferred arrangement and satisfy the requirements of IRC \nSections 401(a) and 401(k) but was adopted by an employer that failed to meet the eligibility requirements to establish \nan IRC Section 401(k) plan.\nDescribe why the plan sponsor was ineligible to maintain the IRC Section 401(k) plan\nSection II - Description of Proposed Method of Correction\nSection 403(b) Plans\n1. All contributions under the plan ceased as of \n (Insert date beginning no later than the date the VCP submission was filed with the IRS.) \n2. No new employee or employer contributions will be permitted in the future. \n3. The assets in the plan will remain in the trust, annuity contract or custodial account and will be distributed no earlier \nthan the occurrence of one of the permitted events under IRC Section 403(b)(7) or IRC Section 403(b)(11).\n.\nSection 401(k) Plans\n1. All contributions under the plan ceased as of \n (Insert date beginning no later than the date the VCP submission was filed with the IRS.) \n2. No new employee or employer contributions will be permitted in the future. \n3. The assets in the plan will remain in the trust, annuity contract or custodial account and will be distributed no earlier \nthan the occurrence of one of the permitted events under IRC Section 401(k).\n.\nSection III - Change in Administrative Procedures\nInclude an explanation of how and why the failures arose and a description of the measures that have been (or will be) \nimplemented to ensure that the same failures will not recur. (Attach additional pages as needed. Label the attachment “Section \nIII of Form 14568-F, Change in Administrative Procedures” and include the plan name, applicant’s EIN and plan number at the top of \neach page)\n"
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p555.pdf
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0320 Publ 555 (PDF)
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https://www.irs.gov/pub/irs-pdf/p555.pdf
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"Department of the Treasury\nInternal Revenue Service\nPublication 555\n(Rev. March 2020)\nCat. No. 15103C\nCommunity \nProperty\nGet forms and other information faster and easier at:\n• IRS.gov (English) \n• IRS.gov/Spanish (Español) \n• IRS.gov/Chinese (中文) \n• IRS.gov/Korean (한국어) \n• IRS.gov/Russian (Pусский) \n• IRS.gov/Vietnamese (TiếngViệt) \nContents\nWhat's New\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nReminders\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nIntroduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nDomicile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nCommunity or Separate Property and Income . . . . 3\nRegistered Domestic Partnerships\n. . . . . . . . . . . . 4\nIdentifying Income, Deductions, and Credits . . . . . 5\nCommunity Property Laws Disregarded\n. . . . . . . . 8\nEnd of the Community\n. . . . . . . . . . . . . . . . . . . . . . 9\nPreparing a Federal Income Tax Return . . . . . . . . 10\nHow To Get Tax Help\n. . . . . . . . . . . . . . . . . . . . . . 11\nIndex\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14\nFuture Developments\nFor the latest information about developments related to \nPub. 555, such as legislation enacted after it was \npublished, go to IRS.gov/Pub555.\nWhat's New\nTennessee and South Dakota. The states of Tennes-\nsee and South Dakota have passed elective Community \nProperty Laws. This publication does not address the fed-\neral tax treatment of income or property subject to the \n“community property” election.\nRegistered Domestic Partnership. Descriptions of reg-\nistered domestic partnerships and related topics have \nbeen included in the relevant sections.\nReminders\nSame-sex marriages. For federal tax purposes, mar-\nriages of couples of the same sex are treated the same as \nmarriages of couples of the opposite sex. For federal tax \npurposes, the term “spouse” means an individual lawfully \nmarried to another individual and includes an individual \nmarried to a person of the same sex. However, individuals \nwho have entered into a registered domestic partnership, \ncivil union, or other similar relationship that isn't consid-\nered a marriage under state law aren't considered married \nfor federal tax purposes.\nDivorce or separation instruments after 2018. \nAmounts paid as alimony or separate maintenance pay-\nments under a divorce or separation instrument executed \nafter 2018 won’t be deductible by the payer. Such \namounts also won’t be includible in the income of the re-\ncipient. The same is true of alimony paid under a divorce \nMar 27, 2020\n",
"or separation instrument executed before 2019 and modi-\nfied after 2018, if the modification expressly states that the \nalimony isn’t deductible to the payer or includible in the in-\ncome of the recipient.\nPersonal exemption suspended. Beginning in 2018, \nyou can’t claim a personal exemption for yourself, your \nspouse, or your dependents.\nPhotographs of missing children. The IRS is a proud \npartner with the National Center for Missing & Exploited \nChildren® (NCMEC). Photographs of missing children se-\nlected by the Center may appear in this publication on pa-\nges that would otherwise be blank. You can help bring \nthese children home by looking at the photographs and \ncalling 1-800-THE-LOST (1-800-843-5678) if you recog-\nnize a child.\nIntroduction\nCommunity property laws generally. Community prop-\nerty laws affect how you figure your income on your fed-\neral income tax return if you are married, live in a com-\nmunity property state or country, and file separate returns. \nIf you are married, your tax usually will be less if you file \nmarried filing jointly than if you file married filing sepa-\nrately. However, sometimes it can be to your advantage to \nfile separate returns. If you and your spouse file separate \nreturns, you have to determine your community income \nand your separate income.\nCommunity property laws also affect your basis in \nproperty you inherit from a married person who lived in a \ncommunity property state. See Death of spouse, later.\nNote. This publication doesn't address the federal tax \ntreatment of income or property subject to the “community \nproperty” election under Alaska, Tennessee, and South \nDakota state laws.\nMarried individuals. This publication is for married \ntaxpayers who are domiciled in one of the following com-\nmunity property states.\n• Arizona.\n• California.\n• Idaho.\n• Louisiana.\n• Nevada.\n• New Mexico.\n• Texas.\n• Washington.\n• Wisconsin.\nRegistered domestic partners. This publication is \nalso for registered domestic partners who are domiciled in \nNevada, Washington, or California. Registered domestic \npartners in Nevada, Washington, or California must gen-\nerally follow state community property laws and report half \nthe combined community income of the individual and his \nor her registered domestic partner.\nRegistered domestic partners aren't married for federal \ntax purposes. They can use the single filing status or, if \nthey qualify, the head of household filing status.\nYou can find answers to frequently asked ques-\ntions by going to IRS.gov/Pub555 and clicking on \nAnswers to Frequently Asked Questions for Reg-\nistered Domestic Partners and Individuals in Civil Unions \nunder Other Items You May Find Useful.\nComments and suggestions. We welcome your com-\nments about this publication and your suggestions for fu-\nture editions.\nYou can send us comments through IRS.gov/\nFormComments. Or, you can write to: Internal Revenue \nService, Tax Forms and Publications, 1111 Constitution \nAve. NW, IR-6526, Washington, DC 20224.\nAlthough we can’t respond individually to each com-\nment received, we do appreciate your feedback and will \nconsider your comments as we revise our tax forms, in-\nstructions, and publications. We can’t answer tax ques-\ntions sent to the above address.\nTax questions. If you have a tax question not an-\nswered by this publication, check the How To Get Tax \nHelp section at the end of this publication, or go to the IRS \nInteractive Tax Assistant page at IRS.gov/Help/ITA where \nyou can find topics using the search feature or by viewing \nthe categories listed.\nGetting tax forms, instructions, and publications. \nVisit IRS.gov/Forms to download current and prior-year \nforms, instructions, and publications.\nOrdering tax forms, instructions, and publications. \nGo to IRS.gov/OrderForms to order current forms, instruc-\ntions, and publications; call 800-829-3676 to order \nprior-year forms and instructions. Your order should arrive \nwithin 10 business days.\nUseful Items\nYou may want to see:\nPublications\n504 Divorced or Separated Individuals\n505 Tax Withholding and Estimated Tax\n971 Innocent Spouse Relief\nForms (and Instructions)\n8857 Request for Innocent Spouse Relief\n8958 Allocation of Tax Amounts Between Certain \nIndividuals in Community Property States\nSee How To Get Tax Help at the end of this publication for \ninformation about getting these publications and forms.\nDomicile\nThe law of the state, or the law of the foreign country, \nwhere you are domiciled will determine if you have \nTIP\n 504 \n 505 \n 971\n 8857\n 8958\nPage 2 \nPublication 555 (March 2020)\n",
"community property, community income, or both. If you \nand your spouse (or your registered domestic partner) \nhave different domiciles, check the laws of each to see if \nyou have community property, community income, or \nboth.\nYou have only one domicile even if you have more than \none home. Your domicile is a permanent legal home that \nyou intend to use for an indefinite or unlimited period, and \nto which, when absent, you intend to return. The question \nof your domicile is mainly a matter of your intention as in-\ndicated by your actions. You must be able to show that \nyou intend a given place or state to be your permanent \nhome. If you move into or out of a community property \nstate during the year, you may or may not have commun-\nity income.\nFactors considered in determining domicile include:\n• Where you pay state income tax,\n• Where you vote,\n• Location of property you own,\n• Your citizenship,\n• Length of residence, and\n• Business and social ties to the community.\nAmount of time spent. The amount of time spent in one \nplace doesn't always explain the difference between \nhome and domicile. A temporary home or residence may \ncontinue for months or years while a domicile may be es-\ntablished the first moment you occupy the property. Your \nintent is the determining factor in proving where you have \nyour domicile.\nNote. When this publication refers to where you live, it \nmeans your domicile.\nCommunity or Separate \nProperty and Income\nIf you file a federal tax return separately from your spouse, \nyou must report half of all community income and all of \nyour separate income. Likewise, a registered domestic \npartner must report half of all community income and all of \nhis or her separate income on his or her federal tax return. \nYou each must attach your Form 8958 to your return \nshowing how you figured the amount you are reporting on \nyour return.\nGenerally, the laws of the state in which you are domi-\nciled govern whether you have community property and \ncommunity income or separate property and separate in-\ncome for federal tax purposes. The following is a sum-\nmary of the general rules. These rules are also shown in \nTable 1.\nCommunity property. Generally, community property is \nproperty:\n• That you, your spouse (or your registered domestic \npartner), or both acquire during your marriage (or reg-\nistered domestic partnership) while you and your \nspouse (or your registered domestic partner) are do-\nmiciled in a community property state;\n• That you and your spouse (or your registered domes-\ntic partner) agreed to convert from separate to com-\nmunity property; and\n• That can't be identified as separate property.\nCommunity income. Generally, community income is in-\ncome from:\n• Community property;\n• Salaries, wages, and other pay received for the serv-\nices performed by you, your spouse (or your regis-\ntered domestic partner), or both during your marriage \n(or registered domestic partnership) while domiciled in \na community property state; and\n• Real estate that is treated as community property un-\nder the laws of the state where the property is located.\nSeparate property. Generally, separate property is:\n• Property that you or your spouse (or your registered \ndomestic partner) owned separately before your mar-\nriage (or registered domestic partnership);\n• Money earned while domiciled in a noncommunity \nproperty state;\n• Property that you or your spouse (or your registered \ndomestic partner) received separately as a gift or in-\nheritance during your marriage (or registered domes-\ntic partnership);\n• Property that you or your spouse (or your registered \ndomestic partner) bought with separate funds, or ac-\nquired in exchange for separate property, during your \nmarriage (or registered domestic partnership);\n• Property that you and your spouse (or your registered \ndomestic partner) converted from community property \nto separate property through an agreement valid un-\nder state law; and\n• The part of property bought with separate funds, if part \nwas bought with community funds and part with sepa-\nrate funds.\nSeparate income. Generally, income from separate \nproperty is the separate income of the spouse (or the reg-\nistered domestic partner) who owns the property.\nIn Idaho, Louisiana, Texas, and Wisconsin, in-\ncome from most separate property is community \nincome.\nCAUTION\n!\nPublication 555 (March 2020)\n Page 3\n",
"Registered Domestic \nPartnerships\nCommunity and separate property. A registered do-\nmestic partner (RDP) must report half of all community in-\ncome and all of his or her separate income unless certain \nexceptions apply. For example, if the RDP acted as if he \nor she was the only one entitled to the income and didn't \nnotify his or her partner of the nature and amount of the in-\ncome before the due date of his or her own or his or her \npartner's return, the income might not be eligible for com-\nmunity property treatment. Generally, the laws of the state \nin which the registered domestic partnership is domiciled \ngoverns whether the RDP has community income or sep-\narate income. Community property, generally, includes \nearned income, self-employment income from sole pro-\nprietorships, interest, dividends, and rent. Gains and los-\nses are classified as community or separate depending on \nhow property is held. Pensions are classified as commun-\nity or separate depending on the period of participation in \nthe pension during the registered domestic partnership \nand whether domiciled in a community property state or in \na noncommunity property state during the total period of \nparticipation in the pension. Distributions from IRAs are \ndeemed as separate property.\nNote. A partner in a registered domestic partnership can-\nnot use the other partner's earnings in computing his or \nher earned income for purposes of claiming the depend-\nent care credit, the refundable portion of the child tax \ncredit, or the earned income credit.\nFiling status. Generally, a registered domestic partner \nmay only file as single, or as head-of-household (if the \nqualifying dependent is someone other than the other reg-\nistered domestic partner).\nDeductions. Your deductions generally depend on \nwhether the expenses involve community or separate in-\ncome.\nStandard and itemized deductions. A registered do-\nmestic partner may itemize or claim the standard deduc-\ntion regardless of whether his or her partner itemizes or \nclaims the standard deduction.\nTable 1. General Rules — Property and Income: Community or Separate?\nCommunity property is property:\n• That you, your spouse (or your registered domestic \npartner), or both acquire during your marriage (or \nregistered domestic partnership) while you and your \nspouse (or your registered domestic partner) are \ndomiciled in a community property state (includes the \npart of property bought with community property funds if \npart was bought with community funds and part with \nseparate funds);\n• That you and your spouse (or your registered domestic \npartner) agreed to convert from separate to community \nproperty; and\n• That can't be identified as separate property.\nSeparate property is:\n• Property that you or your spouse (or your registered \ndomestic partner) owned separately before your \nmarriage (or registered domestic partnership);\n• Money earned while domiciled in a noncommunity \nproperty state;\n• Property either of you received as a gift or inherited \nseparately during your marriage (or registered domestic \npartnership);\n• Property bought with separate funds, or exchanged for \nseparate property, during your marriage (or registered \ndomestic partnership);\n• Property that you and your spouse (or your registered \ndomestic partner) agreed to convert from community to \nseparate property through an agreement valid under \nstate law; and\n• The part of property bought with separate funds, if part \nwas bought with community funds and part with \nseparate funds.\nCommunity income 1,2,3 is income from:\n• Community property;\n• Salaries, wages, or pay for services of you, your spouse \n(or your registered domestic partner), or both during your \nmarriage (or registered domestic partnership) while \ndomiciled in a community property state; and\n• Real estate that is treated as community property under \nthe laws of the state where the property is located.\nSeparate income 1,2 is income from:\n• Separate property, which belongs to the spouse (or \nregistered domestic partner) who owns the property.\n1 In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income.\n2 Check your state law if you are separated but don't meet the conditions discussed in Spouses living apart all year, later. In some states, \nthe income you earn after you are separated and before a divorce decree is issued continues to be community income. In other states, it \nis separate income.\n3 Under special rules, income that can otherwise be characterized as community income may not be treated as community income for \nfederal income tax purposes in certain situations. See Community Property Laws Disregarded, later.\nPage 4 \nPublication 555 (March 2020)\n",
"Business and investment expenses. Expenses incur-\nred to earn or produce community business or investment \nincome are generally divided equally between the part-\nners in the registered domestic partnership. Each of the \npartners is generally entitled to deduct one-half of the ex-\npenses on his or her separate return. The expenses for \nseparate business or investment income is deductible by \nthe RDP who earns the income.\nIRA deduction. Deductions for IRA contributions can’t \nbe split between the RDPs. The deduction for each RDP \nis figured separately without regard to community property \nlaws.\nPersonal expenses. Expenses that are paid out of sepa-\nrate funds, such as medical expenses, are deductible by \nthe RDP who pays for them. If these expenses are paid \nfrom community funds, normally the deduction is divided \nequally between the partners.\nFederal income tax withheld. As a general rule, each \nRDP is entitled to credit for half the income tax withheld \nfrom wages that are community property.\n For specific information that pertains to your situation, \ncheck with the laws of your state.\nIdentifying Income, \nDeductions, and Credits\nIf you file separate returns, you and your spouse (or your \nregistered domestic partner) each must attach your Form \n8958 to your return to identify your community and sepa-\nrate income, deductions, credits, and other return \namounts according to the laws of your state.\nUnder special rules, income that can otherwise be \ncharacterized as community income may not be \ntreated as community income for federal income \ntax purposes in certain situations. See Community Prop-\nerty Laws Disregarded, later.\nCheck your state law if you are separated but \ndon't meet the conditions discussed in Spouses \nliving apart all year, later. In some states, the in-\ncome you earn after you are separated and before a di-\nvorce decree is issued continues to be community in-\ncome. In other states, it is separate income.\nIncome\nThe following is a discussion of the general effect of com-\nmunity property laws on the federal income tax treatment \nof certain items of income.\nWages, earnings, and profits. A spouse's (or your reg-\nistered domestic partner's) wages, earnings, and net prof-\nits from a sole proprietorship are community income and \nmust be evenly split.\nCAUTION\n!\nCAUTION\n!\nDividends, interest, and rents. Dividends, interest, and \nrents from community property are community income \nand must be evenly split. Dividends, interest, and rents \nfrom separate property are characterized in accordance \nwith the discussion under Income from separate property, \nlater.\nIf you and your spouse (or your registered domestic \npartner) buy a bond that is considered community prop-\nerty under your state laws, half the bond interest belongs \nto you and half belongs to your spouse. You each must \nshow the bond interest and the split of that interest on \nyour Form 8958, and report half the interest on your re-\nturn. Attach your Form 8958 to your return.\nAlimony received. Amounts paid as alimony or separate \nmaintenance payments under a divorce or separation in-\nstrument executed after 2018 won’t be deductible by the \npayer. Such amounts also won’t be includible in the in-\ncome of the recipient. The same is true of alimony paid \nunder a divorce or separation instrument executed before \n2019 and modified after 2018, if the modification ex-\npressly states that the alimony isn’t deductible to the \npayer or includible in the income of the recipient. Alimony \nor separate maintenance payments made prior to divorce \nare taxable to the payee spouse only to the extent they \nexceed 50% (his or her share) of the reportable commun-\nity income. This is so because the payee spouse is al-\nready required to report half of the community income. \nSee also Payments not alimony, later.\nGains and losses. Gains and losses are classified as \nseparate or community depending on how the property is \nheld. For example, a loss on separate property, such as \nstock held separately, is a separate loss. On the other \nhand, a loss on community property, such as a casualty \nloss to your home held as community property, is a com-\nmunity loss. See Pub. 544, Sales and Other Dispositions \nof Assets, for information on gains and losses. See Pub. \n547, Casualties, Disasters, and Thefts, for information on \nlosses due to a casualty or theft.\nWithdrawals from individual retirement arrange-\nments (IRAs) and Coverdell education savings ac-\ncounts (ESAs). There are several kinds of IRAs. They \nare traditional IRAs (including SEP-IRAs), SIMPLE IRAs, \nand Roth IRAs. IRAs and ESAs by law are deemed to be \nseparate property. Therefore, taxable IRA and ESA distri-\nbutions are separate property, even if the funds in the ac-\ncount would otherwise be community property. These dis-\ntributions are wholly taxable to the spouse (or registered \ndomestic partner) whose name is on the account. That \nspouse (or registered domestic partner) is also liable for \nany penalties and additional taxes on the distributions.\nPensions. Generally, distributions from pensions will be \ncharacterized as community or separate income depend-\ning on the respective periods of participation in the pen-\nsion while married (or during the registered domestic part-\nnership) and domiciled in a community property state or in \na noncommunity property state during the total period of \nparticipation in the pension. See the example under Civil \nPublication 555 (March 2020)\n Page 5\n",
"service retirement, later. These rules may vary between \nstates. Check your state law.\nLump-sum distributions. If you were born before \nJanuary 2, 1936, and receive a lump-sum distribution from \na qualified retirement plan, you may be able to choose an \noptional method of figuring the tax on the distribution. For \nthe 10-year tax option, you must disregard community \nproperty laws. For more information, see Pub. 575, Pen-\nsion and Annuity Income, and Form 4972, Tax on \nLump-Sum Distributions.\nCivil service retirement. For income tax purposes, \ncommunity property laws apply to annuities payable under \nthe Civil Service Retirement Act (CSRS) or Federal Em-\nployee Retirement System (FERS).\nWhether a civil service annuity is separate or commun-\nity income depends on your marital status (or registered \ndomestic partnership) and domicile of the employee when \nthe services were performed for which the annuity is paid. \nEven if you now live in a noncommunity property state and \nyou receive a civil service annuity, it may be community \nincome if it is based on services you performed while mar-\nried (or during the registered domestic partnership) and \ndomiciled in a community property state.\nIf a civil service annuity is a mixture of community in-\ncome and separate income, it must be divided between \nthe two kinds of income. The division is based on the em-\nployee's domicile and marital status (or registered domes-\ntic partnership) in community and noncommunity property \nstates during his or her periods of service.\nExample. Henry Wright retired this year after 30 years \nof civil service. He and his wife were domiciled in a com-\nmunity property state during the past 15 years.\nSince half the service was performed while the Wrights \nwere married and domiciled in a community property \nstate, half the civil service retirement pay is considered to \nbe community income. If Mr. Wright receives $1,000 a \nmonth in retirement pay, $500 is considered community \nincome—half ($250) is his income and half ($250) is his \nwife's.\nMilitary retirement pay. State community property \nlaws apply to military retirement pay. Generally, the pay is \neither separate or community income based on the marital \nstatus and domicile of the couple while the member of the \nArmed Forces was in active military service. For example, \nmilitary retirement pay for services performed during mar-\nriage and domicile in a community property state is com-\nmunity income.\nActive military pay earned while married and domiciled \nin a community property state is also community income. \nThis income is considered to be received half by the \nmember of the Armed Forces and half by the spouse.\nPartnership income. If an interest is held in a partner-\nship, and income from the partnership is attributable to the \nefforts of either spouse (or registered domestic partner), \nthe partnership income is community property. If it is a \nseparate property partnership and the income from the \npartnership isn't attributable to the efforts of either spouse \n(or registered domestic partner), the partnership income \nwill be characterized in accordance with the discussion \nunder Income from separate property, later.\nTax-exempt income. For spouses, community income \nexempt from federal tax generally keeps its exempt status \nfor both spouses. For example, under certain circumstan-\nces, income earned outside the United States is tax ex-\nempt. If you earned income and met the conditions that \nmade it exempt, the income is also exempt for your \nspouse even though he or she may not have met the con-\nditions. Registered domestic partners should consult the \nparticular exclusion provision to see if the exempt status \napplies to both.\nIncome from separate property. In some states, in-\ncome from separate property is separate income. These \nstates include Arizona, California, Nevada, New Mexico, \nand Washington. Other states characterize income from \nseparate property as community income. These states in-\nclude Idaho, Louisiana, Texas, and Wisconsin.\nDeductions\nIf you file separate returns, your deductions generally de-\npend on whether the expenses involve community or sep-\narate income.\nBusiness and investment expenses. If you file sepa-\nrate returns, expenses incurred to earn or produce com-\nmunity business or investment income are generally divi-\nded equally between you and your spouse (or your \nregistered domestic partner). Each of you is entitled to de-\nduct one-half of the expenses on your separate returns. \nExpenses incurred by a spouse (or registered domestic \npartner) to produce separate business or investment in-\ncome is deductible by the spouse (or the registered do-\nmestic partner) who earns the corresponding separate \nbusiness or investment income.\nOther limits may also apply to business and investment \nexpenses. For more information, see Pub. 535, Business \nExpenses, and Pub. 550, Investment Income and Expen-\nses.\nPayments not alimony. Prior to the enactment of the \nTax Cuts and Jobs Act (TCJA) rules, payments that may \notherwise qualify as alimony or separate maintenance \naren’t deductible by the payer if they are the recipient \nspouse’s part of community income. See Example 1 be-\nlow.\nExample 1—pre-TCJA (old rule). You live in a com-\nmunity property state. You are separated but the special \nrules explained later under Spouses living apart all year \ndon't apply. Under a court order of separation executed \non November 1, 2019, you pay your spouse as support \n$12,000 of your $20,000 total yearly community income. \nYour spouse receives no other community income. Under \nyour state law, earnings of a spouse living separately and \napart from the other spouse continue as community prop-\nerty.\nOn your separate returns, each of you must report \n$10,000 of the total community income. In addition, your \nPage 6 \nPublication 555 (March 2020)\n",
"spouse must report $2,000 as alimony received. You can \ndeduct $2,000 as alimony paid.\nExample 2—TCJA (current rule). Assume the same \nfacts as in Example 1, but you pay your spouse pursuant \nto a court order of separate maintenance executed after \nDecember 31, 2018. As in Example 1, each of you must \nreport $10,000 of the total community income. However, \nyou may not deduct $2,000 as alimony paid and your \nspouse isn't required to report $2,000 as alimony re-\nceived. For the treatment of income after divorce, see End \nof the Community, later.\nIRA deduction. Deductions for IRA contributions can't be \nsplit between spouses (or registered domestic partners). \nThe deduction for each spouse (or each registered do-\nmestic partner) is figured separately and without regard to \ncommunity property laws.\nPersonal expenses. Expenses that are paid out of sepa-\nrate funds, such as medical expenses, are deductible by \nthe spouse who pays them. If these expenses are paid \nfrom community funds, divide the deduction equally be-\ntween you and your spouse.\nCredits, Taxes, and Payments\nThe following is a discussion of the general effect of com-\nmunity property laws on the treatment of certain credits, \ntaxes, and payments on your separate return.\nChild tax credit. You may be entitled to a child tax credit \nfor each of your qualifying children. You must provide the \nname and the social security number of each qualifying \nchild on your return. See your tax return instructions for \nthe maximum amount of the credit you can claim for each \nqualifying child.\nLimit on credit. The credit is limited if your modified \nadjusted gross income (modified AGI) is above a certain \namount. The amount at which the limitation (phaseout) be-\ngins depends on your filing status. You may be entitled to \na credit for other dependents for each of your children \nwho are not a qualifying child for the child tax credit and \nfor each qualifying relative. See your tax return instruc-\ntions for more information.\nCredit for other dependents. You may be entitled to a \ncredit for other dependents for each qualifying child who \nisn’t a qualifying child for the child tax credit and for each \nqualifying relative. For more information, see the instruc-\ntions for your return.\nSelf-employment tax. For the effect of community prop-\nerty laws on the income tax treatment of income from a \nsole proprietorship and partnerships, see Wages, earn-\nings, and profits and Partnership income, earlier. The fol-\nlowing rules only apply to married persons for federal tax \npurposes. Registered domestic partners report commun-\nity income for self-employment tax purposes the same \nway they do for income tax purposes.\nSole proprietorship. With regard to net income from \na trade or business (other than a partnership) that is com-\nmunity income, self-employment tax is imposed on the \nspouse carrying on the trade or business.\nPartnerships. All of the distributive share of a married \npartner's income or loss from a partnership trade or busi-\nness is attributable to the partner for computing any \nself-employment tax, even if a portion of the partner's dis-\ntributive share of income or loss is community income or \nloss that is otherwise attributable to the partner's spouse \nfor income tax purposes. If both spouses are partners, any \nself-employment tax is allocated based on their distribu-\ntive shares.\nFederal income tax withheld. Report the credit for fed-\neral income tax withheld on community wages in the same \nmanner as your wages. If you and your spouse file sepa-\nrate returns on which each of you reports half the com-\nmunity wages, each of you is entitled to credit for half the \nincome tax withheld on those wages. Likewise, each reg-\nistered domestic partner is entitled to credit for half the in-\ncome tax withheld on those wages.\nEstimated tax payments. In determining whether you \nmust pay estimated tax, apply the estimated tax rules to \nyour estimated income. These rules are explained in Pub. \n505.\nIf you think you may owe estimated tax and want to pay \nthe tax separately (registered domestic partners must pay \nthe tax separately), determine whether you must pay it by \ntaking into account:\n1. Half the community income and deductions, and\n2. All of your separate income and deductions.\nWhether you and your spouse pay estimated tax jointly \nor separately won't affect your choice of filing joint or sep-\narate income tax returns.\nIf you and your spouse paid estimated tax jointly but file \nseparate income tax returns, either of you can claim all of \nthe estimated tax paid, or you may divide it between you \nin any way that you agree upon.\nIf you can't agree on how to divide it, the estimated tax \nyou can claim equals the total estimated tax paid times \nthe tax shown on your separate return, divided by the total \nof the tax shown on your return and your spouse's return.\nIf you paid your estimated taxes separately, you get \ncredit for only the estimated taxes you paid.\nEarned income credit (EIC). You may be entitled to an \nEIC. You can't claim this credit if your filing status is mar-\nried filing separately.\nIf you are married, but qualify to file as head of house-\nhold under rules for married taxpayers living apart (see \nPub. 501, Dependents, Standard Deduction, and Filing In-\nformation), and live in a state that has community property \nlaws, your earned income for the EIC doesn't include any \namount earned by your spouse that is treated as belong-\ning to you under community property laws. That amount \nisn't earned income for the EIC, even though you must in-\nclude it in your gross income on your income tax return. \nYour earned income includes the entire amount you \nPublication 555 (March 2020)\n Page 7\n",
"earned, even if part of it is treated as belonging to your \nspouse under your state's community property laws. The \nsame rule applies to registered domestic partners.\nThis rule doesn't apply when determining your ad-\njusted gross income (AGI) for the EIC. Your AGI \nincludes that part of both your and your spouse's \n(or your registered domestic partner's) wages that you are \nrequired to include in the gross income shown on your tax \nreturn.\nFor more information about the EIC, see Pub. 596, \nEarned Income Credit.\nOverpayments. The amount of an overpayment on a \njoint return is allocated under the community property \nlaws of the state in which you are domiciled.\n• If, under the laws of your state, community property is \nsubject to premarital or other separate debts of either \nspouse, the full joint overpayment may be used to off-\nset the obligation.\n• If, under the laws of your state, community property \nisn't subject to premarital or other separate debts of \neither spouse, only the portion of the joint overpay-\nment allocated to the spouse liable for the obligation \ncan be used to offset that liability. The portion alloca-\nted to the other spouse can be refunded.\nCommunity Property Laws \nDisregarded\nThe following discussions are situations where special \nrules apply to community property and community income \nfor spouses. These rules don't apply to registered domes-\ntic partners.\nCertain community income not treated as community \nincome by one spouse. Community property laws may \nnot apply to an item of community income that you re-\nceived but didn't treat as community income. You are re-\nsponsible for reporting all of that income item if:\n1. You treat the item as if only you are entitled to the in-\ncome, and\n2. You don't notify your spouse of the nature and amount \nof the income by the due date for filing the return (in-\ncluding extensions).\nRelief from liability for tax attributable to an item of \ncommunity income. You aren't responsible for the tax \nrelating to an omitted item of community income if all the \nfollowing conditions are met.\n1. You didn't file a joint return for the tax year.\n2. You didn't include the item of community income in \ngross income.\n3. The item of community income you didn't include in \nyour gross income is one of the following.\nCAUTION\n!\na. Wages, salaries, and other compensation your \nspouse (or former spouse) received for services \nhe or she performed as an employee.\nb. Income your spouse (or former spouse) derived \nfrom a trade or business he or she operated as a \nsole proprietor.\nc. Your spouse's (or former spouse's) distributive \nshare of partnership income.\nd. Income from your spouse's (or former spouse's) \nseparate property (other than income described in \n(a), (b), or (c)). Use the appropriate community \nproperty law to determine what is separate prop-\nerty.\ne. Any other income that belongs to your spouse (or \nformer spouse) under community property law.\n4. You establish that you didn't know of, and had no rea-\nson to know of, that community income.\n5. Under all facts and circumstances, it wouldn't be fair \nto include the item of community income in your gross \nincome.\nRequesting relief. For information on how and when \nto request relief from liabilities arising from community \nproperty laws, see Community Property Laws in Pub. 971, \nInnocent Spouse Relief.\nEquitable relief. If you don't qualify for the relief dis-\ncussed earlier under Relief from liability for tax attributable \nto an item of community income and are now liable for an \nunderpaid or understated tax you believe should be paid \nonly by your spouse (or former spouse), you may request \nequitable relief. To request equitable relief, you must file \nForm 8857, Request for Innocent Spouse Relief. Also see \nPub. 971.\nSpousal agreements. In some states, a married couple \nmay enter into an agreement that affects the status of \nproperty or income as community or separate property. \nCheck your state law to determine how it affects you.\nNonresident alien spouse. If you are a U.S. citizen or \nresident alien and you choose to treat your nonresident \nalien spouse as a U.S. resident for tax purposes and you \nare domiciled in a community property state or country, \nuse the community property rules. You must file a joint re-\nturn for the year you make the choice. You can file sepa-\nrate returns in later years. For details on making this \nchoice, see Pub. 519, U.S. Tax Guide for Aliens.\nIf you are a U.S. citizen or resident alien and don't \nchoose to treat your nonresident alien spouse as a U.S. \nresident for tax purposes, treat your community income as \nexplained next under Spouses living apart all year. How-\never, you don't have to meet the four conditions discussed \nthere.\nSpouses living apart all year. If you are married at any \ntime during the calendar year, special rules apply for re-\nporting certain community income. You must meet all the \nfollowing conditions for these special rules to apply.\nPage 8 \nPublication 555 (March 2020)\n",
"1. You and your spouse lived apart all year.\n2. You and your spouse didn't file a joint return for a tax \nyear beginning or ending in the calendar year.\n3. You and/or your spouse had earned income for the \ncalendar year that is community income.\n4. You and your spouse haven't transferred, directly or \nindirectly, any of the earned income in condition (3) \nabove between yourselves before the end of the year. \nDon't take into account transfers satisfying child sup-\nport obligations or transfers of very small amounts or \nvalue.\nIf all these conditions are met, you and your spouse must \nreport your community income as discussed next. See \nalso Certain community income not treated as community \nincome by one spouse, earlier.\nEarned income. Treat earned income that isn't trade \nor business or partnership income as the income of the \nspouse who performed the services to earn the income. \nEarned income is wages, salaries, professional fees, and \nother pay for personal services.\nEarned income doesn't include amounts paid by a cor-\nporation that are a distribution of earnings and profits \nrather than a reasonable allowance for personal services \nrendered.\nTrade or business income. Treat income and related \ndeductions from a trade or business that isn't a partner-\nship as those of the spouse carrying on the trade or busi-\nness.\nPartnership income or loss. Treat income or loss \nfrom a trade or business carried on by a partnership as \nthe income or loss of the spouse who is the partner.\nSeparate property income. Treat income from the \nseparate property of one spouse as the income of that \nspouse.\nSocial security benefits. Treat social security and \nequivalent railroad retirement benefits as the income of \nthe spouse who receives the benefits.\nOther income. Treat all other community income, \nsuch as dividends, interest, rents, royalties, or gains, as \nprovided under your state's community property law.\nExample. George and Sharon were married through-\nout the year but didn't live together at any time during the \nyear. Both domiciles were in a community property state. \nThey didn't file a joint return or transfer any of their earned \nincome between themselves. During the year, their in-\ncomes were as follows:\nGeorge\nSharon\nWages . . . . . . . . . . . . . . . . . . . . . . .\n$20,000\n$22,000\nConsulting business . . . . . . . . . . . . .\n5,000\nPartnership . . . . . . . . . . . . . . . . . . . .\n10,000\nDividends from separate property . . .\n1,000\n2,000\nInterest from community property . . . .\n500\n500\nTotal . . . . . . . . . . . . . . . . . . . . . . . .\n$26,500\n$34,500\nUnder the community property law of their state, all the \nincome is considered community income. (Some states \ntreat income from separate property as separate in-\ncome—check your state law.) Sharon didn't take part in \nGeorge's consulting business.\nOrdinarily, on their separate returns they would each \nreport $30,500, half the total community income of \n$61,000 ($26,500 + $34,500). But because they meet the \nfour conditions listed earlier under Spouses living apart all \nyear, they must disregard community property law in re-\nporting all their income (except the interest income) from \ncommunity property. They each report on their returns \nonly their own earnings and other income, and their share \nof the interest income from community property. George \nreports $26,500 and Sharon reports $34,500.\nOther separated spouses. If you and your spouse are \nseparated but don't meet the four conditions discussed \nearlier under Spouses living apart all year, you must treat \nyour income according to the laws of your state. In some \nstates, income earned after separation but before a de-\ncree of divorce continues to be community income. In \nother states, it is separate income.\nEnd of the Community\nThe marital community may end in several ways. When \nthe marital community ends, the community assets \n(money and property) are divided between the spouses. \nSimilarly, a registered domestic partnership may end in \nseveral ways and the community assets must be divided \nbetween the registered domestic partners.\nDeath of spouse. If you own community property and \nyour spouse dies, the total fair market value (FMV) of the \ncommunity property, including the part that belongs to \nyou, generally becomes the basis of the entire property. \nFor this rule to apply, at least half the value of the com-\nmunity property interest must be includible in your spou-\nse's gross estate, whether or not the estate must file a re-\nturn (this rule doesn't apply to registered domestic \npartners).\nExample. Bob and Ann owned community property \nthat had a basis of $80,000. When Bob died, his and \nAnn's community property had an FMV of $100,000. \nOne-half of the FMV of their community interest was in-\ncludible in Bob's estate. The basis of Ann's half of the \nproperty is $50,000 after Bob died (half of the $100,000 \nFMV). The basis of the other half to Bob's heirs is also \n$50,000.\nPublication 555 (March 2020)\n Page 9\n",
"For more information about the basis of assets, see \nPub. 551, Basis of Assets.\nDivorce or separation. If spouses divorce or separate, \nthe (equal or unequal) division of community property in \nconnection with the divorce or property settlement doesn't \nresult in a gain or loss. For registered domestic partners, \nan unequal division of community property in a property \nsettlement may result in a gain or loss. For information on \nthe tax consequences of the division of property under a \nproperty settlement or divorce decree, see Pub. 504.\nEach spouse (or each registered domestic partner) is \ntaxed on half the community income for the part of the \nyear before the community ends. However, see Spouses \nliving apart all year, earlier. Any income received after the \ncommunity ends is separate income. This separate in-\ncome is taxable only to the spouse (or the registered do-\nmestic partner) to whom it belongs.\nAn absolute decree of divorce or annulment ends \nthe marital community in all community property states. A \ndecree of annulment, even though it holds that no valid \nmarriage ever existed, usually doesn't nullify community \nproperty rights arising during the “marriage.” However, \nyou should check your state law for exceptions.\nA decree of legal separation or of separate mainte-\nnance may or may not end the marital community. The \ncourt issuing the decree may terminate the marital com-\nmunity and divide the property between the spouses.\nA separation agreement may divide the community \nproperty between you and your spouse. It may provide \nthat this property, along with future earnings and property \nacquired, will be separate property. This agreement may \nend the community.\nIn some states, the marital community ends when the \nspouses permanently separate, even if there is no formal \nagreement. Check your state law.\nIf you are a registered domestic partner, you should \ncheck your state law to determine when the community \nends.\nPreparing a Federal Income \nTax Return\nThe following discussion doesn't apply to spouses who \nmeet the conditions under Spouses living apart all year, \ndiscussed earlier. Those spouses must report their com-\nmunity income as explained in that discussion.\nJoint Return Versus Separate Returns\nOrdinarily, filing a joint return will give you a greater tax \nadvantage than filing a separate return. But in some ca-\nses, your combined income tax on separate returns may \nbe less than it would be on a joint return.\nThis discussion concerning joint versus separate \nreturns doesn't apply to registered domestic part-\nners.\nCAUTION\n!\nThe following rules apply if your filing status is married \nfiling separately.\n1. You should itemize deductions if your spouse item-\nizes deductions, because you can't claim the stand-\nard deduction.\n2. You can't take the credit for child and dependent care \nexpenses in most instances.\n3. You can't take the EIC.\n4. You can't exclude any interest income from qualified \nU.S. savings bonds that you used for higher educa-\ntion expenses.\n5. You can't take the credit for the elderly or the disabled \nunless you lived apart from your spouse all year.\n6. You will likely have to include in income a greater per-\ncentage of any social security benefits or equivalent \nrailroad retirement benefits you received.\n7. You can't deduct interest paid on a qualified student \nloan.\n8. You can't take the education credits.\n9. You may have a smaller child tax credit and credit for \nother dependents than you would on a joint return.\n10. You can't take the exclusion or credit for adoption ex-\npenses in most instances.\nFigure your tax both on a joint return and on sepa-\nrate returns under the community property laws of \nyour state. You can then compare the tax figured \nunder both methods and use the one that results in less \ntax.\nSeparate Return Preparation\nIf you file separate returns, you and your spouse must \neach report half of your combined community income and \ndeductions in addition to your separate income and de-\nductions. Each of you must complete and attach Form \n8958 to your return showing how you figured the amount \nyou are reporting on your return. On the appropriate lines \nof your separate return, list only your share of the income \nand deductions on the appropriate lines of your separate \ntax returns (wages, interest, dividends, etc.). The same \nreporting rule applies to registered domestic partners. For \na discussion of the effect of community property laws on \ncertain items of income, deductions, credits, and other re-\nturn amounts, see Identifying Income, Deductions, and \nCredits, earlier.\nAttach your Form 8958 to your separate return showing \nhow you figured the income, deductions, and federal in-\ncome tax withheld that each of you reported. Form 8958 is \nused for married spouses in community property states \nwho choose to file married filing separately. Form 8958 is \nalso used for registered domestic partners who are domi-\nciled in Nevada, Washington, or California. A registered \ndomestic partner in Nevada, Washington, or California \nmust follow state community property laws and report half \nTIP\nPage 10 \nPublication 555 (March 2020)\n",
"the combined community income of the individual and his \nor her registered domestic partner.\nExtension of time to file. An extension of time for filing \nyour separate return doesn't extend the time for filing your \nspouse's (or your registered domestic partner's) separate \nreturn. If you and your spouse file a joint return, you can't \nfile separate returns after the due date for filing either sep-\narate return has passed.\nHow To Get Tax Help\nIf you have questions about a tax issue, need help prepar-\ning your tax return, or want to download free publications, \nforms, or instructions, go to IRS.gov and find resources \nthat can help you right away.\nPreparing and filing your tax return. After receiving \nyour wage and earning statements (Form W-2, W-2G, \n1099-R, 1099-MISC) from all employers and interest and \ndividend statements from banks (Forms 1099), you can \nfind free options to prepare and file your return on IRS.gov \nor in your local community if you qualify.\nThe Volunteer Income Tax Assistance (VITA) program \noffers free tax help to people with low-to-moderate in-\ncomes, persons with disabilities, and limited-Eng-\nlish-speaking taxpayers who need help preparing their \nown tax returns. The Tax Counseling for the Elderly (TCE) \nprogram offers free tax help for all taxpayers, particularly \nthose who are 60 years of age and older. TCE volunteers \nspecialize in answering questions about pensions and re-\ntirement-related issues unique to seniors.\nYou can go to IRS.gov to see your options for preparing \nand filing your return, which include the following.\n• Free File. Go to IRS.gov/FreeFile to see if you qualify \nto use brand-name software to prepare and e-file your \nfederal tax return for free.\n• VITA. Go to IRS.gov/VITA, download the free IRS2Go \napp, or call 800-906-9887 to find the nearest VITA lo-\ncation for free tax return preparation.\n• TCE. Go to IRS.gov/TCE, download the free IRS2Go \napp, or call 888-227-7669 to find the nearest TCE lo-\ncation for free tax return preparation.\nEmployers can register to use Business Services On-\nline. The SSA offers online service for fast, free, and se-\ncure online W-2 filing options to CPAs, accountants, en-\nrolled agents, and individuals who process Forms W-2, \nWage and Tax Statement, and Forms W-2c, Corrected \nWage and Tax Statement. Employers can go to SSA.gov/\nemployer for more information.\nGetting answers to your tax questions. On \nIRS.gov, get answers to your tax questions any-\ntime, anywhere.\n• Go to IRS.gov/Help for a variety of tools that will help \nyou get answers to some of the most common tax \nquestions.\n• Go to IRS.gov/ITA for the Interactive Tax Assistant, a \ntool that will ask you questions on a number of tax law \ntopics and provide answers. You can print the entire \ninterview and the final response for your records.\n• Go to IRS.gov/Forms to search for our forms, instruc-\ntions, and publications. You will find details on 2019 \ntax changes and hundreds of interactive links to help \nyou find answers to your questions.\n• You may also be able to access tax law information in \nyour electronic filing software.\nTax reform. Tax reform legislation affects individuals, \nbusinesses, and tax-exempt and government entities. Go \nto IRS.gov/TaxReform for information and updates on \nhow this legislation affects your taxes.\nIRS social media. Go to IRS.gov/SocialMedia to see the \nvarious social media tools the IRS uses to share the latest \ninformation on tax changes, scam alerts, initiatives, prod-\nucts, and services. At the IRS, privacy and security are \nparamount. We use these tools to share public informa-\ntion with you. Don’t post your social security number or \nother confidential information on social media sites. Al-\nways protect your identity when using any social network-\ning site.\nThe following IRS YouTube channels provide short, in-\nformative videos on various tax-related topics in English, \nSpanish, and ASL.\n• Youtube.com/irsvideos.\n• Youtube.com/irsvideosmultilingua.\n• Youtube.com/irsvideosASL.\nWatching \nIRS \nvideos. The \nIRS \nVideo \nportal \n(IRSVideos.gov) contains video and audio presentations \nfor individuals, small businesses, and tax professionals.\nGetting tax information in other languages. For tax-\npayers whose native language isn’t English, we have the \nfollowing resources available. Taxpayers can find informa-\ntion on IRS.gov in the following languages.\n• Spanish (IRS.gov/Spanish).\n• Chinese (IRS.gov/Chinese).\n• Korean (IRS.gov/Korean).\n• Russian (IRS.gov/Russian).\n• Vietnamese (IRS.gov/Vietnamese).\nThe IRS Taxpayer Assistance Centers (TACs) can as-\nsist with interpreter services. Taxpayers can access oral \ninterpreters in more than 300 languages when interacting \nface to face or over the phone with IRS employees \nthrough the use of the over-the-phone interpreter serv-\nices.\nGetting tax forms and publications. Go to IRS.gov/\nForms to view, download, or print all of the forms, instruc-\ntions, and publications you may need. You can also down-\nload and view popular tax publications and instructions \n(including the 1040 and 1040-SR instructions) on mobile \nPublication 555 (March 2020)\n Page 11\n",
"devices as an eBook at no charge at IRS.gov/eBooks. Or \nyou can go to IRS.gov/OrderForms to place an order and \nhave them mailed to you within 10 business days.\nAccess your online account (individual taxpayers \nonly). Go to IRS.gov/Account to securely access infor-\nmation about your federal tax account.\n• View the amount you owe, pay online, or set up an on-\nline payment agreement.\n• Access your tax records online.\n• Review the past 24 months of your payment history.\n• Go to IRS.gov/SecureAccess to review the required \nidentity authentication process.\nUsing direct deposit. The fastest way to receive a tax \nrefund is to combine direct deposit and IRS e-file. Direct \ndeposit securely and electronically transfers your refund \ndirectly into your financial account. Eight in 10 taxpayers \nuse direct deposit to receive their refund. The IRS issues \nmore than 90% of refunds in less than 21 days.\nGetting a transcript or copy of a return. The quickest \nway to get a copy of your tax transcript is to go to IRS.gov/\nTranscripts. Click on either “Get Transcript Online” or “Get \nTranscript by Mail” to order a copy of your transcript. If you \nprefer, you can order your transcript by calling \n800-908-9946.\nUsing online tools to help prepare your return. Go to \nIRS.gov/Tools for the following.\n• The Earned Income Tax Credit Assistant (IRS.gov/\nEITCAssistant) determines if you’re eligible for the \nEIC.\n• The Online EIN Application (IRS.gov/EIN) helps you \nget an employer identification number.\n• The Tax Withholding Estimator (IRS.gov/W4app) \nmakes it easier for everyone to pay the correct amount \nof tax during the year. The Estimator replaces the \nWithholding Calculator. The redesigned tool is a con-\nvenient, online way to check and tailor your withhold-\ning. It’s more user-friendly for taxpayers, including re-\ntirees and self-employed individuals. The new and \nimproved features include the following.\n– Easy to understand language;\n– The ability to switch between screens, correct pre-\nvious entries, and skip screens that don’t apply;\n– Tips and links to help you determine if you qualify \nfor tax credits and deductions;\n– A progress tracker;\n– A self-employment tax feature; and\n– Automatic calculation of taxable social security ben-\nefits.\n• The First Time Homebuyer Credit Account Look-up \n(IRS.gov/HomeBuyer) tool provides information on \nyour repayments and account balance.\n• The Sales Tax Deduction Calculator (IRS.gov/\nSalesTax) figures the amount you can claim if you \nitemize deductions on Schedule A (Form 1040 or \n1040-SR), choose not to claim state and local income \ntaxes, and you didn’t save your receipts showing the \nsales tax you paid.\nResolving tax-related identity theft issues.\n• The IRS doesn’t initiate contact with taxpayers by \nemail or telephone to request personal or financial in-\nformation. This includes any type of electronic com-\nmunication, such as text messages and social media \nchannels.\n• Go to IRS.gov/IDProtection for information.\n• If your SSN has been lost or stolen or you suspect \nyou’re a victim of tax-related identity theft, visit \nIRS.gov/IdentityTheft to learn what steps you should \ntake.\nChecking on the status of your refund. \n• Go to IRS.gov/Refunds.\n• The IRS can’t issue refunds before mid-February 2020 \nfor returns that claimed the EIC or the ACTC. This ap-\nplies to the entire refund, not just the portion associ-\nated with these credits.\n• Download the official IRS2Go app to your mobile de-\nvice to check your refund status.\n• Call the automated refund hotline at 800-829-1954.\nMaking a tax payment. The IRS uses the latest encryp-\ntion technology to ensure your electronic payments are \nsafe and secure. You can make electronic payments on-\nline, by phone, and from a mobile device using the \nIRS2Go app. Paying electronically is quick, easy, and \nfaster than mailing in a check or money order. Go to \nIRS.gov/Payments to make a payment using any of the \nfollowing options.\n• IRS Direct Pay: Pay your individual tax bill or estima-\nted tax payment directly from your checking or sav-\nings account at no cost to you.\n• Debit or Credit Card: Choose an approved payment \nprocessor to pay online, by phone, and by mobile de-\nvice.\n• Electronic Funds Withdrawal: Offered only when filing \nyour federal taxes using tax return preparation soft-\nware or through a tax professional.\n• Electronic Federal Tax Payment System: Best option \nfor businesses. Enrollment is required.\n• Check or Money Order: Mail your payment to the ad-\ndress listed on the notice or instructions.\n• Cash: You may be able to pay your taxes with cash at \na participating retail store.\n• Same-Day Wire: You may be able to do same-day \nwire from your financial institution. Contact your finan-\ncial institution for availability, cost, and cut-off times.\nPage 12 \nPublication 555 (March 2020)\n",
"What if I can’t pay now? Go to IRS.gov/Payments for \nmore information about your options.\n• Apply for an online payment agreement (IRS.gov/\nOPA) to meet your tax obligation in monthly install-\nments if you can’t pay your taxes in full today. Once \nyou complete the online process, you will receive im-\nmediate notification of whether your agreement has \nbeen approved.\n• Use the Offer in Compromise Pre-Qualifier to see if \nyou can settle your tax debt for less than the full \namount you owe. For more information on the Offer in \nCompromise program, go to IRS.gov/OIC.\nChecking the status of an amended return. Go to \nIRS.gov/WMAR to track the status of Form 1040-X amen-\nded returns. Please note that it can take up to 3 weeks \nfrom the date you filed your amended return for it to show \nup in our system, and processing it can take up to 16 \nweeks.\nUnderstanding an IRS notice or letter. Go to IRS.gov/\nNotices to find additional information about responding to \nan IRS notice or letter.\nContacting your local IRS office. Keep in mind, many \nquestions can be answered on IRS.gov without visiting an \nIRS Taxpayer Assistance Center (TAC). Go to IRS.gov/\nLetUsHelp for the topics people ask about most. If you still \nneed help, IRS TACs provide tax help when a tax issue \ncan’t be handled online or by phone. All TACs now pro-\nvide service by appointment so you’ll know in advance \nthat you can get the service you need without long wait \ntimes. Before you visit, go to IRS.gov/TACLocator to find \nthe nearest TAC, check hours, available services, and ap-\npointment options. Or, on the IRS2Go app, under the Stay \nConnected tab, choose the Contact Us option and click on \n“Local Offices.”\nThe Taxpayer Advocate Service (TAS) \nIs Here To Help You\nWhat Is TAS?\nTAS is an independent organization within the IRS that \nhelps taxpayers and protects taxpayer rights. Their job is \nto ensure that every taxpayer is treated fairly and that you \nknow and understand your rights under the Taxpayer Bill \nof Rights.\nHow Can You Learn About Your Taxpayer \nRights?\nThe Taxpayer Bill of Rights describes 10 basic rights that \nall taxpayers have when dealing with the IRS. Go to \nTaxpayerAdvocate.IRS.gov to help you understand what \nthese rights mean to you and how they apply. These are \nyour rights. Know them. Use them.\nWhat Can TAS Do For You?\nTAS can help you resolve problems that you can’t resolve \nwith the IRS. And their service is free. If you qualify for \ntheir assistance, you will be assigned to one advocate \nwho will work with you throughout the process and will do \neverything possible to resolve your issue. TAS can help \nyou if:\n• Your problem is causing financial difficulty for you, \nyour family, or your business;\n• You face (or your business is facing) an immediate \nthreat of adverse action; or\n• You’ve tried repeatedly to contact the IRS but no one \nhas responded, or the IRS hasn’t responded by the \ndate promised.\nHow Can You Reach TAS?\nTAS has offices in every state, the District of Columbia, \nand Puerto Rico. Your local advocate’s number is in your \nlocal \ndirectory \nand \nat \nTaxpayerAdvocate.IRS.gov/\nContact-Us. You can also call them at 877-777-4778.\nHow Else Does TAS Help Taxpayers?\nTAS works to resolve large-scale problems that affect \nmany taxpayers. If you know of one of these broad issues, \nplease report it to them at IRS.gov/SAMS.\nTAS also has a website, Tax Reform Changes, which \nshows you how the new tax law may change your future \ntax filings and helps you plan for these changes. The in-\nformation is categorized by tax topic in the order of the \nIRS Form 1040 or 1040-SR. Go to TaxChanges.us for \nmore information.\nTAS for Tax Professionals\nTAS can provide a variety of information for tax professio-\nnals, including tax law updates and guidance, TAS pro-\ngrams, and ways to let TAS know about systemic prob-\nlems you’ve seen in your practice.\nLow Income Taxpayer Clinics (LITCs)\nLITCs are independent from the IRS. LITCs represent in-\ndividuals whose income is below a certain level and need \nto resolve tax problems with the IRS, such as audits, ap-\npeals, and tax collection disputes. In addition, clinics can \nprovide information about taxpayer rights and responsibili-\nties in different languages for individuals who speak Eng-\nlish as a second language. Services are offered for free or \na small fee. To find a clinic near you, visit IRS.gov/LITC or \nsee IRS Pub. 4134, Low Income Taxpayer Clinic List.\nPublication 555 (March 2020)\n Page 13\n",
"To help us develop a more useful index, please let us know if you have ideas for index entries.\nSee “Comments and Suggestions” in the “Introduction” for the ways you can reach us.\nIndex\n \nA\nAlimony received 5\nAnnulment 10\nAssistance (See Tax help)\nB\nBasis of property, death of \nspouse 9\nBusiness expenses 6\nC\nChild tax credit 7\nCivil service annuities 6\nCommunity income, special rules 8\nCommunity income defined 3\nCommunity property defined 3\nCommunity property laws:\nGenerally 2\nWhen disregarded 8\nCredit for other dependents 7\nCredits:\nChild tax credit 7\nEarned income credit 7\nCSRS annuities 6\nD\nDeath of spouse, basis of \nproperty 9\nDeductions:\nBusiness expenses 6\nInvestment expenses 6\nIRA deduction 6\nPayments not alimony 6\nPersonal expenses 6\nDividends 5\nDivorce 10\nDomestic partners 2\nDomicile 2\nE\nEarned income credit 7\nEnd of the marital community 9\nEquitable relief 8\nESA withdrawals 5\nEstimated tax payments 7\nExempt income 6\nExtensions 11\nF\nFERS annuities 6\nForm 8958 3, 5, 10, 11\nG\nGains and losses 5\nI\nIdentity theft 12\nIncome:\nCivil service annuities 5\nDividends 5\nGains and losses 5\nIncome from separate property 5\nInterest 5\nIRA distributions 5\nLump-sum distributions 5\nMilitary retirement pay 5\nPartnership income 5\nPensions 5\nRents 5\nSeparate income 6\nTax-exempt income 5\nWages, earnings, and profits 5\nInnocent spouse relief 8\nInterest 5\nInvestment expenses 6\nIRA deduction 7\nIRA distributions 5\nJ\nJoint return vs. separate returns 10\nL\nLump-sum distributions 6\nM\nMilitary retirement pay 6\nMissing children:\nPhotographs of, included in IRS \npublications 2\nN\nNonresident alien spouse 8\nO\nOverpayments 8\nP\nPartnership income 6\nPartnerships, self-employment \ntax 7\nPayments:\nEstimated tax payments 7\nFederal income tax withheld 7\nPayments not alimony:\npost-TCJA 6\npre-TCJA 6\nPensions 5\nPersonal expenses 7\nPublications (See Tax help)\nR\nRegistered domestic partners 2\nRelief from liability for tax \nattributable to an item of \ncommunity income 8\nRents 5\nS\nSelf-employment tax:\nPartnership 7\nSole proprietorship 7\nSeparated spouses 8\nSeparate income defined 3\nSeparate property defined 3\nSeparate property income 6\nSeparate returns:\nExtensions 11\nSeparate returns vs. joint return 10\nSeparation agreement 10\nSole proprietorship, \nself-employment tax 7\nSpousal agreements 8\nSpouses living apart 8\nT\nTax-exempt income 6\nTax help 11\nW\nWages, earnings, and profits 5\nWithholding tax 7\nPage 14\nPublication 555 (March 2020)\n"
] |
p5369sp.pdf
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0320 Publ 5369 (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p5369sp.pdf
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[
" \n \n \n \n \n \n \nLa economía compartida y sus \nimpuestos: Cosas que debe saber \n¿Qué tienen en común el conducir para una compañía de transporte compartido, alquilar una \nhabitación a través de un servicio de alquiler y el trabajar para una compañía que subcontrata \nlos servicios para realizar los quehaceres y tareas? Todos estos son ejemplos de la economía \ncompartida. Al igual que cualquier otro trabajo de oficina, el dinero ganado a través de la economía \ncompartida está sujeto a impuestos. \nComo un trabajador de la economía compartida, es su responsabilidad llevar un registro del dinero \nque gana y declararlo en su declaración de impuestos. \nEsto significa que si usted recibe ingresos de una actividad de la economía compartida, \ngeneralmente es tributable incluso si no recibe un Formulario 1099-MISC, Formulario 1099-K, \nFormulario W-2 u otro estado de ingresos. Por otro lado, los gastos de su negocio pueden ser \ndeducibles, dependiendo de los límites y reglas tributarios. \nPague los impuestos según gana sus ingresos \nSi recibe un cheque de pago como un empleado de la economía compartida, su empleador \ngeneralmente retiene el impuesto de su salario para ayudar a pagar los impuestos que usted \nadeuda. Si usted es un trabajador de la economía compartida que no es considerado un \nempleado, dos maneras en que puede ayudar a pagar sus impuestos son: \n Rellenar y presentar un nuevo Formulario W-4(SP) para otros trabajos donde trabaje como \nempleado. \n Realizar trimestralmente los pagos de impuestos estimados para ayudar a pagar sus impuestos \na lo largo del año, incluyendo el impuesto sobre el trabajo por cuenta propia. \nMantenga buenos registros \nEl IRS requiere que usted mantenga pruebas adecuadas de sus ingresos y gastos. Algunas \ncompañías de la economía compartida registrarán parte de esta información para usted y le enviarán \nun Formulario W-2, 1099-MISC o un 1099-K al final del año. Incluso si no lo hacen, es importante \nque usted mantenga un registro de todos sus ingresos y gastos para declararlos en su declaración \nde impuestos. \nVerifique sus pagos de impuestos \nUna verificación de su cheque de pago utilizando el Estimador de Retención de Impuestos del IRS, \npuede ayudarle a ver si debe realizar pagos de impuestos adicionales para evitar una factura de \nimpuestos inesperada o la multa de pago insuficiente al momento de presentar su declaración de \nimpuestos. Esto es especialmente importante si usted: \n Tiene varios trabajos – sobre todo si no todos sus empleadores le retienen impuestos. \n Espera pagar impuestos sobre el trabajo por cuenta propia. \nPublication 5369 (SP) (3-2020) Catalog Number 74018S \n \nDepartment of the Treasury Internal Revenue Service www.irs.gov \n"
] |
p5399.pdf
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0220 Publ 5399 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5399.pdf
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[
" \n \nIf you qualify for the Earned Income Tax Credit, claiming it with \nIRS Free File will let you keep more of your money. \nDon’t you love that? \nwww.irs.gov/freefile \nPublication 5399 (2-2020) Catalog Number 74028O Department of the Treasury Internal Revenue Service www.irs.gov \n"
] |
f12203sp.pdf
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0320 Form 12203 (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/f12203sp.pdf
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[
"Catalog Number 66536R\nwww.irs.gov\nForm 12203 (SP) (Rev. 3-2020)\nForm 12203 (SP) \n(marzo de 2020)\nDepartment of the Treasury - Internal Revenue Service\nSolicitud de Revisión de Apelaciones\nComplete la información en los espacios a continuación e incluya su firma y fecha.\nNombre(s) del contribuyente\nNúmero(s) de identificación del contribuyente\nDirección postal\nCiudad\nEstado\nCódigo postal\nNúmero de formulario de impuestos\nPeríodo(s) tributario(s) finalizado(s)\nSu(s) número(s) de teléfono\nMejor hora para llamar\nIdentifique el(los) elemento(s) (por ejemplo: el estado civil para efectos de la declaración, exenciones, intereses o dividendos) con el\n(los) cual(es) usted está en desacuerdo en el cambio propuesto o el informe de determinación de impuesto que recibió con la carta \nadjunta. Díganos por qué usted está en desacuerdo. Puede añadir más páginas si el espacio no es suficiente. \nElemento en desacuerdo\nRazón por la cual está en desacuerdo\nElemento en desacuerdo\nRazón por la cual está en desacuerdo\nElemento en desacuerdo\nRazón por la cual está en desacuerdo\nElemento en desacuerdo\nRazón por la cual está en desacuerdo\nNombre del Contribuyente\nFirma\nFecha\nNombre del Contribuyente\nFirma\nFecha\nNombre y firma del representante autorizado (Si un representante firma este formulario, por favor adjunte una copia del \nFormulario 2848(SP), Poder Legal y Declaración del Representante, completado.)\nNombre \nFirma\nFecha\nSu número de teléfono\nMejor hora para llamar\n",
"Catalog Number 66536R\nwww.irs.gov\nForm 12203 (SP) (Rev. 3-2020)\nPropósito de este formulario: Usted puede utilizar este formulario para solicitar una revisión en la Oficina de Apelaciones \nIndependiente del Servicio de Impuestos Internos, al recibir una carta del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) \ny este formulario, con los ajustes u otros cambios propuestos de $25,000 o menos, para un año tributario cuestionado.\nCuando usted decide no tomar ninguna acción y su caso envuelve impuestos sobre el ingreso, le enviaremos un Aviso formal de \nDeficiencia y una factura por la cantidad que adeuda. El Aviso de Deficiencia le permite a usted ir al Tribunal Tributario y le informa el \nprocedimiento a seguir.\nCuando usted está en desacuerdo con los ajustes o cambios propuestos por el IRS y ha presentado toda la información de apoyo, \nexplicaciones o documentos, usted puede:\n(1) Hablar de los resultados del IRS con la persona identificada (o su supervisor) en el encabezamiento de la carta del IRS, que \nle proveyó esta información; y si usted no puede llegar a un acuerdo,\n(2) Apelar su caso, solicitando una revisión de Apelaciones.\nSi usted desea solicitar una revisión de Apelaciones, complete este formulario y devuélvalo en el sobre provisto, a la dirección \nindicada en el encabezamiento de la carta del IRS.\nLa Oficina Independiente de Apelaciones del IRS es independiente de la oficina del IRS que propone el ajuste con el cual usted está \nen desacuerdo. Las conferencias de Apelaciones se llevan a cabo de manera informal. La mayoría de las diferencias se resuelven en \nestas conferencias sin costosos y largos procesos en los tribunales de primera instancia. La Oficina de Apelaciones considerará \nindependientemente la(s) razón(es) por la(s) cual(les) usted está en desacuerdo, excepto por motivos morales, religiosos, políticos, \nconstitucionales, objeción de conciencia o motivos similares.\nUsted puede representarse a sí mismo en Apelaciones. Si usted desea que le represente otra persona, la persona que usted elija \ntiene que ser un abogado, un contador público certificado, o un agente registrado autorizado para practicar ante el IRS. Si usted \nplanea que su representante hable con nosotros sin usted, necesitamos una copia firmada de un poder legal completado (el \nFormulario 2848(SP), Poder Legal y Declaración del Representante).\nSi usted no llega a un acuerdo en Apelaciones, le enviaremos un Aviso de Deficiencia. Después de recibir el Aviso de Deficiencia, \nusted puede llevar su caso al Tribunal Tributario de los Estados Unidos, antes de pagar la cantidad adeudada según se muestra en el \nAviso de Deficiencia. Si usted desea continuar en el Tribunal de Reclamaciones Federales de los Estados Unidos o en el Tribunal de \nDistrito de los Estados Unidos, consulte la Publicación 5(SP), Sus Derechos de Apelación y Cómo Preparar una Protesta si Usted no \nestá de Acuerdo, para más información.\nUsted puede obtener más información sobre sus derechos de apelaciones visitando la página web del IRS, en http://www.irs.gov o \nel sitio web de Apelaciones, en http://www.irs.gov./appeals. También puede solicitar formularios en blanco, anexos, instrucciones y \npublicaciones tributarios llamando al número telefónico libre de cargos 1-800-829-3676. Una vez efectuada la orden, permita dos \nsemanas para la entrega. Para los servicios de fax de impuestos del IRS, llame al (703) 487-4160 (no es un número libre de cargos).\nDECLARACIÓN DE LA LEY DE CONFIDENCIALIDAD DE INFORMACIÓN\nDe acuerdo con la Ley de Confidencialidad de Información de 1974 (Privacy Act of 1974), nosotros tenemos que informarle que nuestro derecho legal \nde solicitar información se basa en las secciones 6001, 6011, 6012(a) del Código de Impuestos Internos y sus regulaciones. Estas indican que usted \ntiene que suministrarnos sus registros o declaraciones para todo impuesto por el cual usted es responsable, incluyendo la retención de impuestos por \nsu empleador. \n \nSolicitamos información para cumplir con las leyes de Impuestos Internos de los Estados Unidos, y a usted se le requiere entregarnos esta información. \nPodemos dar la información al Departamento de Justicia para litigación civil y criminal, otras agencias federales, estados, ciudades y el Distrito de \nColumbia para su uso en la administración de sus leyes tributarias. \n \nSi usted no suministra esta información o proporciona información fraudulenta, la ley establece que se le puede cobrar multas y en ciertos casos, puede \nestar sujeto a procedimientos criminales. También podríamos no permitir las exenciones, exclusiones, créditos, deducciones o ajustes mostrados en su \ndeclaración de impuestos. Esto podría hacer que su impuesto sea mayor o retrasar cualquier reembolso. Además podemos cargar intereses.\n"
] |
p3402.pdf
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0320 Publ 3402 (PDF)
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https://www.irs.gov/pub/irs-pdf/p3402.pdf
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[
"Contents\nReminder . . . . . . . . . . . . . . . . . . . . 1\nIntroduction . . . . . . . . . . . . . . . . . . 1\nWhat Is a Limited Liability \nCompany? . . . . . . . . . . . . . . . . 2\nClassification of an LLC . . . . . . . . . . . 2\nLLCs Classified as Partnerships\n. . . . . 2\nLLCs Classified as Disregarded \nEntities . . . . . . . . . . . . . . . . . . 2\nLLCs Classified as Corporations\n. . . . . 3\nSubsequent Elections . . . . . . . . . . . . 3\nCommunity Property . . . . . . . . . . . . . 4\nHow To Get Tax Help\n. . . . . . . . . . . . 4\nIndex\n. . . . . . . . . . . . . . . . . . . . . . 7\nReminder\nPhotographs of missing children. The Inter-\nnal Revenue Service is a proud partner with the \nNational Center for Missing and Exploited Chil-\ndren. Photographs of missing children selected \nby the Center may appear in this publication on \npages that would otherwise be blank. You can \nhelp bring these children home by looking at the \nphotographs and calling 1-800-THE-LOST \n(1-800-843-5678) if you recognize a child.\nIntroduction\nThis publication provides federal income, em-\nployment, and excise tax information for limited \nliability companies. This publication doesn't ad-\ndress state law governing the formation, opera-\ntion, or termination of limited liability companies. \nThis publication doesn't address any state \ntaxes.\nComments and suggestions. We welcome \nyour comments about this publication and your \nsuggestions for future editions.\nYou can send us comments through \nIRS.gov/FormComments. Or, you can write to: \nInternal Revenue Service, Tax Forms and Pub-\nlications, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224.\nAlthough we can’t respond individually to \neach comment received, we do appreciate your \nfeedback and will consider your comments as \nwe revise our tax forms, instructions, and publi-\ncations. We can’t answer tax questions sent to \nthe above address.\nTax questions. If you have a tax question \nnot answered by this publication or How To Get \nTax Help section at the end of this publication, \ngo to the IRS Interactive Tax Assistant page at \nIRS.gov/Help/ITA where you can find topics us-\ning the search feature or by viewing the catego-\nries listed.\nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\nPublication 3402\n(Rev. March 2020)\nCat. No. 27940D\nTaxation of \nLimited Liability \nCompanies\nGet forms and other information faster and easier at:\n• IRS.gov (English) \n• IRS.gov/Spanish (Español) \n• IRS.gov/Chinese (中文) \n• IRS.gov/Korean (한국어) \n• IRS.gov/Russian (Pусский) \n• IRS.gov/Vietnamese (TiếngViệt) \nMar 08, 2020\n",
"Getting tax forms, instructions, and pub\nlications. Visit IRS.gov/Forms to download \ncurrent and prior-year forms, instructions, and \npublications.\nOrdering forms and publications. Go to \nIRS.gov/OrderForms to order current forms, in-\nstructions, and publications; call 800-829-3676 \nto order prior-year forms and instructions. Your \norder should arrive within 10 business days.\nUseful Items\nYou may want to see:\nPublication\n15 (Circular E), Employer's Tax Guide\n334 Tax Guide for Small Business\n505 Tax Withholding and Estimated Tax\n535 Business Expenses\n541 Partnerships\n542 Corporations\n544 Sales and Other Dispositions of \nAssets\n583 Starting a Business and Keeping \nRecords\n925 Passive Activity and At-Risk Rules\nForm (and Instructions)\n1065 U.S. Return of Partnership Income\n1120 U.S. Corporation Income Tax \nReturn\n1120-S U.S. Income Tax Return for an S \nCorporation\n2553 Election by a Small Business \nCorporation\n8832 Entity Classification Election\nSee How To Get Tax Help near the end of this \npublication for information about getting publi-\ncations and forms.\nWhat Is a Limited \nLiability Company?\nFor purposes of this publication, a limited liabil-\nity company (LLC) is a business entity organ-\nized in the United States under state law. An \nLLC may be classified for federal income tax \npurposes as a partnership, corporation, or an \nentity disregarded as separate from its owner \nby applying the rules in Regulations section \n301.7701-3.\nThe information in this publication applies to \nLLCs in general, and different rules may apply \nto special situations, including banks, insurance \ncompanies, or nonprofit organizations that are \nLLCs or that own LLCs. Check your state's re-\nquirements and the federal tax regulations for \nfurther information.\nClassification of an LLC\nDefault classification. An LLC with at least \ntwo members is classified as a partnership for \n 15\n 334\n 505\n 535\n 541\n 542\n 544\n 583\n 925\n 1065\n 1120\n 1120-S\n 2553\n 8832\nfederal income tax purposes. An LLC with only \none member is treated as an entity that is disre-\ngarded as separate from its owner for income \ntax purposes (but as a separate entity for pur-\nposes of employment tax and certain excise \ntaxes). Also, an LLC's federal tax classification \ncan subsequently change under certain default \nrules discussed later.\nElected classification. An LLC can elect to be \nclassified as an association taxable as a corpo-\nration or as an S corporation. After an LLC has \ndetermined its federal tax classification, it can \nlater elect to change that classification. For de-\ntails, see Subsequent Elections, later.\nLLCs Classified as \nPartnerships\nIf an LLC has at least two members and is clas-\nsified as a partnership, it generally must file \nForm 1065, U.S. Return of Partnership Income. \nGenerally, an LLC classified as a partnership is \nsubject to the same filing and reporting require-\nments as partnerships. See the Instructions for \nForm 1065.\nChange in default classification. If the num-\nber of members in an LLC classified as a part-\nnership is reduced to only one member, it be-\ncomes an entity disregarded as separate from \nits \nowner \nunder \nRegulations \nsection \n301.7701-3(f)(2). However, if the LLC has \nmade an election to be classified as a corpora-\ntion (discussed later) and that elective classifi-\ncation is in effect at the time of the change in \nmembership, the default classification as a dis-\nregarded entity will not apply.\nOther tax consequences of a change in \nmembership, such as recognition of gain or \nloss, are determined by the transactions \nthrough which an interest in the LLC is acquired \nor disposed of. If a partnership that becomes a \ndisregarded entity as a result of a decrease in \nthe number of members makes an election to \nbe classified as a corporation, the applicable \ndeemed transactions discussed under Subse-\nquent Elections, later, apply.\nExample 1. Ethel and Francis are mem-\nbers of an LLC classified as a partnership for \nfederal tax purposes. Each holds an equal \nmembership interest. The LLC doesn't hold any \nunrealized receivables or substantially appreci-\nated inventory. Ethel sells her entire interest in \nthe LLC to Francis for $10,000. After the sale, \nthe business is continued by the LLC, which is \nowned solely by Francis. No entity classification \nelection is made after the sale to treat the LLC \nas a corporation for federal tax purposes. The \npartnership terminates when Francis buys \nEthel's entire interest. Ethel must treat the trans-\naction as the sale of a partnership interest and \nmust report gain or loss, if any, resulting from \nthe sale of her partnership interest.\nFor purposes of determining the tax treat-\nment of Francis, the partnership is deemed to \nmake a liquidating distribution of all of its assets \nto Ethel and Francis, and after this distribution, \nFrancis is treated as acquiring the assets \ndeemed to have been distributed to Ethel in liq-\nuidation of Ethel's partnership interest. Francis' \nbasis in the assets attributable to Ethel's \none-half interest in the partnership is $10,000, \nthe purchase price for Ethel's partnership inter-\nest. Upon the termination of the partnership, \nFrancis is considered to receive a distribution of \nthose assets attributable to Francis' former in-\nterest in the partnership. Francis must recog-\nnize gain or loss, if any, on the deemed distribu-\ntion of the assets to the extent required by \nsection 731(a). See Partnership Distributions in \nPub. 541.\nExample 2. George and Henrietta are \nmembers of an LLC classified as a partnership \nfor federal tax purposes. Each holds an equal \nmembership interest. The LLC doesn't hold any \nunrealized receivables or substantially appreci-\nated inventory. George and Henrietta each sell \ntheir entire interests in the LLC to Ian, an unre-\nlated person, in exchange for $10,000. After the \nsale, the business is continued by the LLC, \nwhich is owned solely by Ian. No entity classifi-\ncation election is made after the sale to treat the \nLLC as a corporation for federal tax purposes. \nThe partnership terminates when Ian purchases \nthe entire interests of George and Henrietta in \nthe LLC. George and Henrietta must report gain \nor loss, if any, resulting from the sale of their \npartnership interests. For purposes of classify-\ning the acquisition by Ian, the partnership is \ndeemed to make a liquidating distribution of its \nassets to George and Henrietta. Immediately \nfollowing this distribution, Ian is deemed to ac-\nquire, by purchase, all of the former partner-\nship's assets.\nFor more details see Rev. Rul. 99-6 and \nsection 708.\nLLCs Classified as \nDisregarded Entities\nIncome tax. If an LLC has only one member \nand is classified as an entity disregarded as \nseparate from its owner, its income, deductions, \ngains, losses, and credits are reported on the \nowner's income tax return. For example, if the \nowner of the LLC is an individual, the LLC's in-\ncome and expenses would be reported on the \nfollowing schedules filed with the owner's Form \n1040:\n•\nSchedule C, Profit or Loss from Business \n(Sole Proprietorship);\n•\nSchedule E, Supplemental Income and \nLoss; or\n•\nSchedule F, Profit or Loss From Farming.\nNote. The LLC should not file an income \ntax return.\nEmployment tax and certain excise taxes.\nA single-member LLC disregarded for income \ntax purposes is considered a corporation for \nemployment tax and collection of income tax at \nsource and certain excise tax purposes and \nmust use its own name and identification num-\nber for those purposes.\nSee the employment and excise tax returns \nand instructions, including the following, for \nmore information.\n•\nForm 637, Application for Registration (For \nCertain Excise Tax Activities)\nPage 2 \nPublication 3402 (March 2020)\n",
"•\nForm 720, Quarterly Federal Excise Tax \nReturn\n•\nForm 730, Monthly Tax Return for Wagers \n(Section 4401 of the Internal Revenue \nCode)\n•\nForm 2290, Heavy Highway Vehicle Use \nTax Return\n•\nForm 11–C, Occupational Tax and Regis-\ntration Return for Wagering\n•\nForm 8849, Claim for Refund of Excise \nTaxes\n•\nForm 941, Employer’s Quarterly Federal \nTax Return\nFor the purposes of determining certain ex-\nceptions from employment tax because of the \nfamilial relationship or religious affiliation of the \nemployer and employee, the owner of the LLC \nis considered the employer. Additionally, the \nowner of the entity is subject to the withholding \nrequirements imposed by section 3406 (backup \nwithholding).\nSelf-employment tax. Generally an individual \nowner of a single-member LLC classified as a \ndisregarded entity isn't an employee of the LLC. \nInstead, the owner is subject to tax on the net \nearnings from self-employment of the LLC \nwhich is treated in the same manner as a sole \nproprietorship. Similarly, a partner in a partner-\nship that is the owner of a single-member LLC \nclassified as a disregarded entity is not an em-\nployee of the LLC. Instead, the partner is sub-\nject to the same self-employment tax rules as a \npartner of a partnership that does not own a dis-\nregarded entity.\nExample 3. LLC is a disregarded entity \nowned by Irene. LLC has three employees \n(Kent, Patricia, and Tex) and pays wages. LLC \nis treated as an entity separate from its owner \nfor purposes of employment taxes. For the wa-\nges paid to Kent, Patricia, and Tex, LLC is liable \nfor income tax withholding, Federal Insurance \nContributions Act (FICA) taxes, and Federal \nUnemployment Tax Act (FUTA) taxes. In addi-\ntion, LLC must file under its name and EIN the \napplicable employment tax returns; make timely \nemployment tax deposits; and file with the So-\ncial Security Administration and furnish to LLC's \nemployees (Kent, Patricia, and Tex) Forms \nW-2, Wage and Tax Statement. Irene is \nself-employed for purposes of the self-employ-\nment tax. Thus, Irene is subject to self-employ-\nment tax on her net earnings from self-employ-\nment with respect to LLC's activities. Irene isn't \nan employee of LLC for purposes of employ-\nment taxes. Because LLC is treated as a sole \nproprietorship of Irene for income tax purposes, \nIrene must report the income and expenses \nfrom LLC on her Schedule C. Irene can also fig-\nure her self-employment tax and any deduction \nfor self-employment tax on Schedule SE (Form \n1040 or 1040-SR).\nTaxpayer identification number. For all in-\ncome tax purposes, a single-member LLC clas-\nsified as a disregarded entity must use the own-\ner's social security number (SSN) or EIN. This \nincludes all information returns and reporting re-\nlated to income tax. For example, if a disregar-\nded entity LLC that is owned by an individual is \nrequired to provide a Form W-9, Request for \nTaxpayer Identification Number and Certifica-\ntion, the LLC must provide the owner's SSN or \nEIN, not the LLC's EIN.\nHowever, most new single-member LLCs \nclassified as a disregarded entity will need to \nobtain an EIN for the LLC. An LLC will need an \nEIN if it has any employees or if it will be re-\nquired to file any of the excise tax forms listed \nabove (see Employment tax and certain excise \ntaxes earlier). See Form SS-4, Application for \nEmployer Identification Number, for information \non applying for an EIN.\nChange in default classification. If a sin-\ngle-member LLC classified as a disregarded \nentity for income tax purposes acquires an ad-\nditional member, it becomes a partnership un-\nder Regulations section 301.7701-3(f)(2). How-\never, if the LLC has made an election to be \nclassified as a corporation (discussed later) and \nthat elective classification is in effect at the time \nof the change in membership, the default classi-\nfication as a partnership will not apply.\nOther tax consequences of a change in \nmembership, such as recognition of gain or \nloss, are determined by the transactions \nthrough which an interest in the LLC is acquired \nor disposed of. If a disregarded entity that be-\ncomes a partnership as a result of an increase \nin the number of members makes an election to \nbe classified as a corporation, the applicable \ndeemed transactions discussed in Subsequent \nElections, later, apply.\nExample 4. Bart, who isn't related to Alain, \nbuys 50% of Alain's interest in an LLC that is a \ndisregarded entity for $5,000. Alain doesn't \ncontribute any portion of the $5,000 to the LLC. \nAlain and Bart continue to operate the business \nof the LLC as co-owners of the LLC. The LLC is \nconverted to a partnership when the new mem-\nber, Bart, buys an interest in the disregarded \nentity from the owner, Alain. Bart's buying a \n50% interest in Alain's ownership interest in the \nLLC is treated as Bart's buying a 50% interest in \neach of the LLC's assets, which are treated as \nowned directly by Alain for federal income tax \npurposes. Immediately thereafter, Alain and \nBart are treated as contributing their respective \ninterests in those assets to a partnership in ex-\nchange for ownership interests in the partner-\nship. Alain recognizes gain or loss from the \ndeemed sale to Bart of the 50% interest in the \nassets. Neither Alain nor Bart recognizes any \ngain or loss as a result of the deemed contribu-\ntion of the assets to the partnership.\nExample 5. Charles, who isn't related to \nDanielle, contributes $10,000 to an LLC owned \nby Danielle for a 50% ownership interest in the \nLLC. The LLC uses all of the contributed cash \nin its business. Charles and Danielle continue to \noperate the business of the LLC as co-owners \nof the LLC. The LLC is converted from a disre-\ngarded entity to a partnership when Charles \ncontributes cash to the LLC. Charles' contribu-\ntion is treated as a contribution to a partnership \nin exchange for an ownership interest in the \npartnership. Danielle is treated as contributing \nall of the assets of the LLC to the partnership in \nexchange for a partnership interest. Neither \nCharles nor Danielle recognizes gain or loss as \na result of the conversion of the disregarded en-\ntity to a partnership.\nFor more details on the preceding two ex-\namples, see Revenue Ruling 99-5, 1999-6 \nI.R.B. 8. You can find Revenue Ruling 99-5 at \nIRS.gov/pub/irs-irbs/irb99-06.pdf.\nLLCs Classified as \nCorporations\nAn LLC with either a single member or more \nthan one member can elect to be classified as a \ncorporation rather than be classified as a part-\nnership or disregarded entity under the default \nrules discussed earlier. File Form 8832 to elect \nclassification as a C corporation. File Form \n2553 to elect classification as an S corporation. \nAn LLC electing classification as an S corpora-\ntion isn't required to file Form 8832 to elect clas-\nsification as a corporation before filing Form \n2553. By filing Form 2553, an LLC is deemed to \nhave elected classification as a corporation in \naddition to the S corporation classification.\nIf the LLC elects to be classified as a \ncorporation by filing Form 8832, a copy \nof the LLC's Form 8832 must be at-\ntached to the federal income tax return of each \ndirect and indirect owner of the LLC for the tax \nyear of the owner that includes the date on \nwhich the election took effect.\nExample 6. Classification as a corpora\ntion without an S election. Wanda and Syl-\nvester are members of an LLC. They agree that \nthe LLC should be classified as a corporation \nbut don't want to elect to have the LLC be trea-\nted as an S corporation. The LLC must file Form \n8832.\nExample 7. Classification as a corpora\ntion with an S election. Evelyn and Carol are \nmembers of an LLC. They agree that the LLC \nshould be classified as an S corporation. The \nLLC must file Form 2553 instead of Form 8832.\nIf the LLC is classified as a corporation, it \nmust file a corporation income tax return. If it is \na C corporation, it is taxed on its taxable income \nand distributions to the members are includible \nin the members' gross income to the extent of \nthe corporation's earnings and profits (double \ntaxation). If it is an S corporation, the corpora-\ntion is generally not subject to any income tax \nand the income, deductions, gains, losses, and \ncredits of the corporation “pass through” to the \nmembers.\nCorporations generally file either:\n•\nForm 1120; or\n•\nForm 1120-S.\nFor more information on the income taxation \nof corporations and their shareholders, see \nPub. 542. For more information on the income \ntaxation of S corporations and their sharehold-\ners, see the Instructions for Form 1120-S.\nSubsequent Elections\nAn LLC can elect to change its classification. \nGenerally, once an LLC has elected to change \nits classification, it can't elect again to change \nits classification during the 60 months after the \nCAUTION\n!\nPublication 3402 (March 2020)\n Page 3\n",
"effective date of the election. An election by a \nnewly formed LLC that is effective on the date \nof formation isn't considered a change for pur-\nposes of this limitation. For more information \nand \nexceptions, \nsee \nRegulations \nsection \n301.7701-3(c) and the Form 8832 instructions.\nAn election to change classification can \nhave significant tax consequences based on \nthe following transactions that are deemed to \noccur as a result of the election.\nPartnership to corporation. An election to \nchange classification from a partnership to a \ncorporation will be treated as if the partnership \ncontributed all of its assets and liabilities to the \ncorporation in exchange for stock and the part-\nnership then immediately liquidated by distribut-\ning the stock to its partners.\nFor more information, see Partnership Distri-\nbutions in Pub. 541 and Property Exchanged for \nStock in Pub. 542.\nCorporation to partnership. An election to \nchange classification from a corporation to a \npartnership will be treated as if the corporation \ndistributed all of its assets and liabilities to its \nshareholders in liquidation and the sharehold-\ners then immediately contributed all of the dis-\ntributed assets and liabilities to a new partner-\nship.\nFor more information, see Contribution of \nProperty in Pub. 541 and Distributions to Share-\nholders in Pub. 542.\nCorporation to disregarded entity. An elec-\ntion to change classification from a corporation \nto a disregarded entity will be treated as if the \ncorporation distributed all of its assets and lia-\nbilities to its single owner in liquidation.\nFor more information, see Distributions to \nShareholders in Pub. 542.\nDisregarded entity to corporation. An elec-\ntion to change classification from a disregarded \nentity to a corporation will be treated as if the \nowner of the disregarded entity contributed all \nof the assets and liabilities to the corporation in \nexchange for stock.\nFor more information, see Property Ex-\nchanged for Stock in Pub. 542.\nCommunity Property\nA married couple may choose to treat a busi-\nness entity as a partnership or as a disregarded \nentity if:\n1. The business entity is wholly owned by the \ncouple as community property under the \nlaws of a state, a foreign country, or pos-\nsession of the United States;\n2. No person other than one or both spouses \nwould be considered an owner for federal \ntax purposes; and\n3. The business entity isn't treated as a cor-\nporation under Regulations section \n301.7701–2.\nA change in reporting position will be treated \nas a conversion of the entity.\nHow To Get Tax Help\nIf you have questions about a tax issue, need \nhelp preparing your tax return, or want to down-\nload free publications, forms, or instructions, go \nto IRS.gov and find resources that can help you \nright away.\nPreparing and filing your tax return. After \nreceiving your wage and earning statements \n(Form W-2, W-2G, 1099-R, 1099-MISC) from \nall employers and interest and dividend state-\nments from banks (Forms 1099), you can find \nfree options to prepare and file your return on \nIRS.gov or in your local community if you qual-\nify.\nThe Volunteer Income Tax Assistance \n(VITA) program offers free tax help to people \nwith low-to-moderate incomes, persons with \ndisabilities, and limited-English-speaking tax-\npayers who need help preparing their own tax \nreturns. The Tax Counseling for the Elderly \n(TCE) program offers free tax help for all tax-\npayers, particularly those who are 60 years of \nage and older. TCE volunteers specialize in an-\nswering questions about pensions and retire-\nment-related issues unique to seniors.\nYou can go to IRS.gov to see your options \nfor preparing and filing your return, which in-\nclude the following.\n•\nFree File. Go to IRS.gov/FreeFile to see if \nyou qualify to use brand-name software to \nprepare and e-file your federal tax return \nfor free.\n•\nVITA. Go to IRS.gov/VITA, download the \nfree IRS2Go app, or call 800-906-9887 to \nfind the nearest VITA location for free tax \nreturn preparation.\n•\nTCE. Go to IRS.gov/TCE, download the \nfree IRS2Go app, or call 888-227-7669 to \nfind the nearest TCE location for free tax \nreturn preparation.\nEmployers can register to use Business \nServices Online. The SSA offers online serv-\nice for fast, free, and secure online W-2 filing \noptions to CPAs, accountants, enrolled agents, \nand individuals who process W-2s (Wage and \nTax Statement) and W-2Cs (Statement of Cor-\nrected Income and Tax Amounts). Employers \ncan go to SSA.gov/employer for more informa-\ntion.\nGetting answers to your tax ques-\ntions. On IRS.gov, get answers to your \ntax questions anytime, anywhere.\n•\nGo to IRS.gov/Help for a variety of tools \nthat will help you get answers to some of \nthe most common tax questions.\n•\nGo to IRS.gov/ITA for the Interactive Tax \nAssistant, a tool that will ask you questions \non a number of tax law topics and provide \nanswers. You can print the entire interview \nand the final response for your records.\n•\nGo to IRS.gov/Forms to search for our \nforms, instructions, and publications. You \nwill find details on 2019 tax changes and \nhundreds of interactive links to help you \nfind answers to your questions.\n•\nYou may also be able to access tax law in-\nformation in your electronic filing software.\nTax reform. Tax reform legislation affects indi-\nviduals, businesses, and tax-exempt and gov-\nernment entities. Go to IRS.gov/TaxReform for \ninformation and updates on how this legislation \naffects your taxes.\nIRS social media. Go to IRS.gov/SocialMedia \nto see the various social media tools the IRS \nuses to share the latest information on tax \nchanges, scam alerts, initiatives, products, and \nservices. At the IRS, privacy and security are \nparamount. We use these tools to share public \ninformation with you. Don’t post your social se-\ncurity number or other confidential information \non social media sites. Always protect your iden-\ntity when using any social networking site.\nThe following IRS YouTube channels pro-\nvide short, informative videos on various tax-re-\nlated topics in English, Spanish, and ASL.\n•\nYoutube.com/irsvideos.\n•\nYoutube.com/irsvideosmultilingua.\n•\nYoutube.com/irsvideosASL.\nWatching IRS videos. The IRS Video portal \n(IRSVideos.gov) contains video and audio pre-\nsentations for individuals, small businesses, \nand tax professionals.\nGetting tax information in other languages. \nFor taxpayers whose native language isn’t Eng-\nlish, we have the following resources available. \nTaxpayers can find information on IRS.gov in \nthe following languages.\n•\nSpanish (IRS.gov/Spanish).\n•\nChinese (IRS.gov/Chinese).\n•\nKorean (IRS.gov/Korean).\n•\nRussian (IRS.gov/Russian).\n•\nVietnamese (IRS.gov/Vietnamese).\nThe IRS Taxpayer Assistance Centers \n(TACs) provide over-the-phone interpreter serv-\nice in over 170 languages, and the service is \navailable free to taxpayers.\nGetting tax forms and publications. Go to \nIRS.gov/Forms to view, download, or print all of \nthe forms, instructions, and publications you \nmay need. You can also download and view \npopular tax publications and instructions (in-\ncluding the 1040 and 1040-SR instructions) on \nmobile devices as an eBook at no charge at \nIRS.gov/eBooks. Or you can go to IRS.gov/\nOrderForms to place an order and have them \nmailed to you within 10 business days.\nAccess your online account (individual tax-\npayers only). Go to IRS.gov/Account to se-\ncurely access information about your federal tax \naccount.\n•\nView the amount you owe, pay online, or \nset up an online payment agreement.\n•\nAccess your tax records online.\n•\nReview the past 24 months of your pay-\nment history.\n•\nGo to IRS.gov/SecureAccess to review the \nrequired identity authentication process.\nUsing direct deposit. The fastest way to re-\nceive a tax refund is to combine direct deposit \nand IRS e-file. Direct deposit securely and elec-\ntronically transfers your refund directly into your \nPage 4 \nPublication 3402 (March 2020)\n",
"financial account. Eight in 10 taxpayers use di-\nrect deposit to receive their refund. The IRS is-\nsues more than 90% of refunds in less than 21 \ndays.\nGetting a transcript or copy of a return. The \nquickest way to get a copy of your tax transcript \nis to go to IRS.gov/Transcripts. Click on either \n“Get Transcript Online” or “Get Transcript by \nMail” to order a copy of your transcript. If you \nprefer, you can order your transcript by calling \n800-908-9946.\nUsing online tools to help prepare your re-\nturn. Go to IRS.gov/Tools for the following.\n•\nThe Earned Income Tax Credit Assistant \n(IRS.gov/EITCAssistant) determines if \nyou’re eligible for the EIC.\n•\nThe Online EIN Application (IRS.gov/EIN) \nhelps you get an employer identification \nnumber.\n•\nThe Tax Withholding Estimator (IRS.gov/\nW4app) makes it easier for everyone to \npay the correct amount of tax during the \nyear. The Estimator replaces the Withhold-\ning Calculator. The redesigned tool is a \nconvenient, online way to check and tailor \nyour withholding. It’s more user-friendly for \ntaxpayers, including retirees and self-em-\nployed individuals. The new and improved \nfeatures include the following.\n– Easy to understand language;\n– The ability to switch between screens, \ncorrect previous entries, and skip \nscreens that don’t apply;\n– Tips and links to help you determine if \nyou qualify for tax credits and deduc-\ntions;\n– A progress tracker;\n– A self-employment tax feature; and\n– Automatic calculation of taxable social \nsecurity benefits.\n•\nThe First Time Homebuyer Credit Account \nLook-up (IRS.gov/HomeBuyer) tool pro-\nvides information on your repayments and \naccount balance.\n•\nThe Sales Tax Deduction Calculator \n(IRS.gov/SalesTax) figures the amount you \ncan claim if you itemize deductions on \nSchedule A (Form 1040 or 1040-SR), \nchoose not to claim state and local income \ntaxes, and you didn’t save your receipts \nshowing the sales tax you paid.\nResolving tax-related identity theft issues.\n•\nThe IRS doesn’t initiate contact with tax-\npayers by email or telephone to request \npersonal or financial information. This in-\ncludes any type of electronic communica-\ntion, such as text messages and social me-\ndia channels.\n•\nGo to IRS.gov/IDProtection for information.\n•\nIf your SSN has been lost or stolen or you \nsuspect you’re a victim of tax-related iden-\ntity theft, visit IRS.gov/IdentityTheft to learn \nwhat steps you should take.\nChecking on the status of your refund. \n•\nGo to IRS.gov/Refunds.\n•\nThe IRS can’t issue refunds before \nmid-February 2020 for returns that claimed \nthe EIC or the ACTC. This applies to the \nentire refund, not just the portion associ-\nated with these credits.\n•\nDownload the official IRS2Go app to your \nmobile device to check your refund status.\n•\nCall the automated refund hotline at \n800-829-1954.\nMaking a tax payment. The IRS uses the lat-\nest encryption technology to ensure your elec-\ntronic payments are safe and secure. You can \nmake electronic payments online, by phone, \nand from a mobile device using the IRS2Go \napp. Paying electronically is quick, easy, and \nfaster than mailing in a check or money order. \nGo to IRS.gov/Payments to make a payment \nusing any of the following options.\n•\nIRS Direct Pay: Pay your individual tax bill \nor estimated tax payment directly from \nyour checking or savings account at no \ncost to you.\n•\nDebit or Credit Card: Choose an approved \npayment processor to pay online, by \nphone, and by mobile device.\n•\nElectronic Funds Withdrawal: Offered only \nwhen filing your federal taxes using tax re-\nturn preparation software or through a tax \nprofessional.\n•\nElectronic Federal Tax Payment System: \nBest option for businesses. Enrollment is \nrequired.\n•\nCheck or Money Order: Mail your payment \nto the address listed on the notice or in-\nstructions.\n•\nCash: You may be able to pay your taxes \nwith cash at a participating retail store.\n•\nSame-Day Wire: You may be able to do \nsame-day wire from your financial institu-\ntion. Contact your financial institution for \navailability, cost, and cut-off times.\nWhat if I can’t pay now? Go to IRS.gov/\nPayments for more information about your op-\ntions.\n•\nApply for an online payment agreement \n(IRS.gov/OPA) to meet your tax obligation \nin monthly installments if you can’t pay \nyour taxes in full today. Once you complete \nthe online process, you will receive imme-\ndiate notification of whether your agree-\nment has been approved.\n•\nUse the Offer in Compromise Pre-Qualifier \nto see if you can settle your tax debt for \nless than the full amount you owe. For \nmore information on the Offer in Compro-\nmise program, go to IRS.gov/OIC.\nChecking the status of an amended return. \nGo to IRS.gov/WMAR to track the status of \nForm 1040-X amended returns. Please note \nthat it can take up to 3 weeks from the date you \nmailed your amended return for it to show up in \nour system, and processing it can take up to 16 \nweeks.\nUnderstanding an IRS notice or letter. Go to \nIRS.gov/Notices to find additional information \nabout responding to an IRS notice or letter.\nContacting your local IRS office. Keep in \nmind, many questions can be answered on \nIRS.gov without visiting an IRS Tax Assistance \nCenter (TAC). Go to IRS.gov/LetUsHelp for the \ntopics people ask about most. If you still need \nhelp, IRS TACs provide tax help when a tax is-\nsue can’t be handled online or by phone. All \nTACs now provide service by appointment so \nyou’ll know in advance that you can get the \nservice you need without long wait times. Be-\nfore you visit, go to IRS.gov/TACLocator to find \nthe nearest TAC, check hours, available serv-\nices, and appointment options. Or, on the \nIRS2Go app, under the Stay Connected tab, \nchoose the Contact Us option and click on “Lo-\ncal Offices.”\nThe Taxpayer Advocate \nService (TAS) Is Here To \nHelp You\nWhat Is TAS?\nTAS is an independent organization within the \nIRS that helps taxpayers and protects taxpayer \nrights. Their job is to ensure that every taxpayer \nis treated fairly and that you know and under-\nstand your rights under the Taxpayer Bill of \nRights.\nHow Can You Learn About Your \nTaxpayer Rights?\nThe Taxpayer Bill of Rights describes 10 basic \nrights that all taxpayers have when dealing with \nthe IRS. Go to TaxpayerAdvocate.IRS.gov to \nhelp you understand what these rights mean to \nyou and how they apply. These are your rights. \nKnow them. Use them.\nWhat Can TAS Do For You?\nTAS can help you resolve problems that you \ncan’t resolve with the IRS. And their service is \nfree. If you qualify for their assistance, you will \nbe assigned to one advocate who will work with \nyou throughout the process and will do every-\nthing possible to resolve your issue. TAS can \nhelp you if:\n•\nYour problem is causing financial difficulty \nfor you, your family, or your business;\n•\nYou face (or your business is facing) an \nimmediate threat of adverse action; or\n•\nYou’ve tried repeatedly to contact the IRS \nbut no one has responded, or the IRS \nhasn’t responded by the date promised.\nHow Can You Reach TAS?\nTAS has offices in every state, the District of \nColumbia, and Puerto Rico. Your local advo-\ncate’s number is in your local directory and at \nTaxpayerAdvocate.IRS.gov/Contact-Us. \nYou \ncan also call them at 877-777-4778.\nHow Else Does TAS Help \nTaxpayers?\nTAS works to resolve large-scale problems that \naffect many taxpayers. If you know of one of \nthese broad issues, please report it to them at \nIRS.gov/SAMS.\nTAS also has a website, Tax Reform \nChanges, which shows you how the new tax \nlaw may change your future tax filings and helps \nyou plan for these changes. The information is \ncategorized by tax topic in the order of the IRS \nForm 1040 or 1040-SR. Go to TaxChanges.us \nfor more information.\nPublication 3402 (March 2020)\n Page 5\n",
"TAS for Tax Professionals\nTAS can provide a variety of information for tax \nprofessionals, including tax law updates and \nguidance, TAS programs, and ways to let TAS \nknow about systemic problems you’ve seen in \nyour practice.\nLow Income Taxpayer \nClinics (LITCs)\nLITCs are independent from the IRS. LITCs \nrepresent individuals whose income is below a \ncertain level and need to resolve tax problems \nwith the IRS, such as audits, appeals, and tax \ncollection disputes. In addition, clinics can pro-\nvide information about taxpayer rights and re-\nsponsibilities in different languages for individu-\nals who speak English as a second language. \nServices are offered for free or a small fee. To \nfind a clinic near you, visit IRS.gov/LITC or see \nIRS Pub. 4134, Low Income Taxpayer Clinic \nList.\nPage 6 \nPublication 3402 (March 2020)\n",
"To help us develop a more useful index, please let us know if you have ideas for index entries.\nSee “Comments and Suggestions” in the “Introduction” for the ways you can reach us.\nIndex\n \nA\nAssistance (See Tax help)\nC\nChange in classification:\nDisregarded entity to \ncorporation 3\nDisregarded entity to \npartnership 3\nPartnership to corporation 3\nPartnership to disregarded \nentity 2, 3\nRecognition of gain or loss 2, 3\nClassification as a corporation 3\nClassification as a disregarded \nentity 2\nClassification as a partnership 2\nClassification election 3\nClassification of an LLC:\nDefault classification 2\nElected classification 2\nE\nEmployer identification \nnumber (See Taxpayer \nidentification number)\nEmployment tax 2\nExcise taxes 2\nI\nIdentity theft 5\nP\nPublications (See Tax help)\nS\nSelf-employment tax 3\nSocial security \nnumber (See Taxpayer \nidentification number)\nSubchapter S election 3\nT\nTax help 4\nTaxpayer identification \nnumber 3\nPublication 3402 (March 2020)\n Page 7\n"
] |
p5250.pdf
|
0220 Publ 5250 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p5250.pdf
|
[
"How to Pay Taxes with \nCash at a Retail Partner\nFollow these steps or go to IRS.gov/paywithcash to make a cash payment at a retail \npartner:\nAt least seven days prior to your tax payment due date, visit \nIRS.gov/paywithcash and follow the instructions to make \na cash payment through OfficialPayments.com/fed and \nPayNearMe.\nYou’ll receive an email from Official Payments confirming \nyour information. The IRS will then verify your information. \nThe verification process may take two to three days.\nAfter the IRS verifies your information, PayNearMe will send \nyou an email with a link to your payment code, instructions \nand store locations. Either print the payment code or send it \nto your smartphone. \nGo to one of the retail stores listed in the PayNearMe email and ask the clerk to \nscan or enter your payment code. You will receive a receipt from the store clerk \nafter they accept your cash. This receipt is confirmation of your payment and should \nbe kept for your records.\n1\n2\n3\nFinal Step - Completing your payment\nFrequently Asked Questions: \nIs there a fee?\nThere is a PayNearMe processing fee of $3.99 per \npayment.\nHow long does it take for my payment to post? \nIt usually takes two business days for your payment to \npost to your account. Be sure to make your payment in \nplenty of time before your due date to avoid interest and \npenalties. \nIs there a limit to how much I can pay? \nPayments limited to $1,000 per day. Other limits apply. \nWhere can I make my cash payment? \nThis cash option is only available at participating \nlocations in some states. Visit http://paynearme.com/en/\napproved-payment-locations/ to find a location near you. \nWho do I call if I have an issue? \nContact PayNearMe customer service at 888-714-0004 \nif you have issues making your payment.\nWhat should I do if I received an email from the \nIRS about making a cash payment but have not \nattempted to do so? \nThe IRS continues to remind taxpayers to watch out \nfor “https://www.irs.gov/uac/report-phishing”email \nschemes. Taxpayers will only receive an email from \nOfficialPayments.com or PayNearMe if they have \ninitiated the payment process. Report all unsolicited \nemail claiming to be from the IRS or an IRS-related \nfunction to [email protected].\nPublication 5250 (Rev. 2-2020) Catalog Number 68870K Department of the Treasury Internal Revenue Service www.irs.gov\n"
] |
p5334sp.pdf
|
0320 Publ 5334 (SP) (PDF)
|
https://www.irs.gov/pub/irs-pdf/p5334sp.pdf
|
[
"¿Reúno los requisitos del EITC?\nSección uno: Conteste todas las siguientes preguntas \n1.\t\n¿Tiene usted (y su cónyuge, si presenta una declaración conjunta) un número de Seguro Social válido para el empleo emitido para la fecha de vencimiento\nde su declaración (incluidas las prórrogas)?\n2.\t ¿Presenta su declaración con el estado civil de casado que presenta una declaración conjunta, cabeza de familia, viudo calificado o soltero?\n3.\t ¿Ha sido usted (y su cónyuge si está casado) un ciudadano estadounidense o extranjero residente durante todo el año, o se les trata a usted o a su\ncónyuge como un extranjero residente todo el año mediante la presentación de una declaración conjunta?\n4.\t Usted NO reclama un crédito por ingresos ganados en el extranjero (Formulario 2555 o Formulario 2555-EZ), ¿Correcto?\n5.\t ¿Son menores de $3,600 sus ingresos de inversiones (que incluyen los intereses, dividendos, alquileres, regalías y ganancias de capital)?\n6.\t ¿Ganó usted ingresos en el año?\n7\n.\t\nUsted NO ES el hijo calificado de otro contribuyente, ¿Correcto?\nNo\nSi contestó NO a ALGUNA de las preguntas anteriores, \nno puede reclamar el EITC\nSÍ\nSi contestó Sí a todas las preguntas anteriores, \ncontinúe con la próxima sección\nSección dos: ¿Tiene hijos?\nNo\nContinúe con las preguntas 4, 5 y 6 en esta Sección\nSÍ\nConteste las preguntas 1 a la 3d en esta Sección\n1.\t\n¿Tiene el hijo un número de Seguro Social válido para el empleo y emitido antes de la fecha de vencimiento de la declaración (incluidas las prórrogas)?\n2.\t ¿Es usted la única persona que puede reclamar a este hijo, o es usted la persona que puede reclamar al hijo conforme a las reglas de desempate para un\nhijo que es un hijo calificado de más de una persona?\n3.\t ¿Cumple su hijo todos los cuatro siguientes requisitos?\na.\t\t\nRequisito de Residencia. Su hijo debe compartir el mismo hogar principal que usted (o su cónyuge si presenta una declaración conjunta), en los\nEstados Unidos por más de la mitad del año.\nb.\t\t\nRequisito de Edad. Su hijo debe ser menor que usted (o su cónyuge si presenta una declaración conjunta) y debe ser menor de 19 años de edad\n(24 años si su hijo es un “estudiante a tiempo completo”) al final del año. Además, si su hijo está “total y permanentemente discapacitado”\n, cumple este\nrequisito a cualquier edad.\nc.\t\t\nRequisito de Declaración Conjunta. Su hijo no puede haber presentado una declaración conjunta, o si la presentó, su hijo y el cónyuge tienen que\nhaberla presentado únicamente para reclamar un reembolso de los impuestos retenidos o de los impuestos estimados, sin que tuvieran la obligación\nde presentar una declaración de impuestos.\nd.\t\t\nRequisito de Parentesco. Su hijo debe ser su hijo, hija, hijo/a adoptado, hijastro, hijastra, hijo/a de crianza elegible, hermano, hermana, medio\nhermano, medio hermana, hermanastro, hermanastra, o un descendiente de alguno de ellos.\nNo\nSi contestó NO a las preguntas 4, 5, o 6 en esta \nSección, no puede reclamar el EITC\nSÍ\nSi contestó SÍ a TODAS las preguntas anteriores \ncontinúe a la Sección tres \n4.\t ¿Tenía usted (o su cónyuge si presenta una declaración conjunta) al menos 25 años pero menos de 65 años al final del año?\n5.\t Usted (y su cónyuge si presenta una declaración conjunta) NO es dependiente de otra persona, ¿Correcto?\n6.\t ¿Tuvo su hogar principal (y el de su cónyuge si presenta una declaración conjunta) en los Estados Unidos por más de la mitad del año?\nSección tres: ¿Reúne usted los requisitos? \n¿Cuántos de sus hijos cumplen todos los requisitos de las preguntas 1, 2 y 3 de la Sección dos?\nNinguno\nSolo 1 Hijo\n2 Hijos\n3 o más Hijos\n¿Es su ingreso bruto ajustado y \nsu ingreso del trabajo, menos de \n$15,570 ($21,370 si está casado \npresentando conjuntamente)?\n¿Es su ingreso bruto ajustado y \nsu ingreso del trabajo, menos de \n$41,094 ($46,884 si está casado \npresentando conjuntamente)?\n¿Es su ingreso bruto ajustado y \nsu ingreso del trabajo, menos de \n$46,703 ($52,493 si está casado \npresentando conjuntamente)?\n¿Es su ingreso bruto ajustado y \nsu ingreso del trabajo, menos de \n$50,162 ($55,952 si está casado \npresentando conjuntamente)?\nNo\nSi contestó NO a ALGUNA de las preguntas anteriores, \nNO PUEDE reclamar el EITC\nSÍ\nSi contestó SÍ a alguna de las preguntas anteriores, \nPUEDE reclamar el EITC \nUtilice el Asistente EITC en https://www.irs.gov/es/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant para ver si reúne los requisitos. \nEsta herramienta puede ayudarle a determinar lo siguiente: su estado civil para efectos de la declaración, el estado de su hijo como un hijo calificado, su \nelegibilidad para el EITC y la cantidad estimada del EITC.\nPublication 5334-SP (3-2020) Catalog Number 72586F Department of the Treasury Internal Revenue Service www.irs.gov\n"
] |
f6524.pdf
|
0320 Form 6524 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f6524.pdf
|
[
"Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n"
] |
p4852.pdf
|
0320 Publ 4852 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p4852.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 \n \nTALKPOINTS FOR MANAGERS \nFederal Employee Tax Compliance Responsibilities \nKey Messages \n• \nAll federal employees should file and pay their federal, state and local income taxes accurately and on time \nwhether they owe additional tax or are receiving a refund (Federal Standards of Ethical Conduct - 5 C.F.R. \n2635). \n• \nReport taxable income from all sources for yourself and your spouse (if filing a joint return), such as state tax \nrefunds, unemployment benefits, interest, dividends, gambling and self-employment income, etc. \n• \nHave the proper amount of tax withheld or timely make estimated tax payments. \n• \nInclude all required information (W-2s, schedules, SSNs, etc.) with your tax return. \n• \nReview your return for accuracy and keep good records of all tax-related documents. \n• \nVisit IRS.gov for filing and payment information. \nBackground \nSince Congress and the public expect federal employees to demonstrate the highest degree of integrity in tax matters, all federal \nemployees are expected to meet their tax compliance responsibilities. Tax compliance is comprised of three obligations: \n1. Filing Compliance – Timely filing of all tax returns. \n2. Reporting Compliance – Full and accurate reporting of all income, expenses and deductions. \n3. Payment Compliance – Full payment of all taxes when due. \nThings Employees Must Do \nEmployee tax compliance means you must meet all your tax obligations in full and on time by the April due date.You are responsible for \nensuring your return is filed accurately and timely, even if someone else prepares it. To be compliant, you must do the following: \n» \nFile your tax return by the April due date. If you need additional time, you may request an extension of time to file. However, \nan extension of time to file does not grant additional time to pay. \n» \nPay any tax balance you owe in full by the April filing deadline. If you’re unable to pay in full, pay what you can by the April due \ndate to avoid or limit penalties and interest. Then consider your payment options at IRS.gov/payments. \n» \nMake every effort to correctly report your tax liability. Include all required information and income sources for you and your \nspouse if filing a joint return (SSNs, signatures, schedules, 1099 and W-2 statements, etc.). \nIf after filing your return, you discover a problem that creates a tax liability, you must immediately take action to correct the issue, pay any \ntax you owe and respond to any correspondence from the IRS.You may need to verify that you filed your return timely, so keep a copy of \nyour IRS e-file confirmation or a return receipt if you mailed your tax return. \nAvoid These Common Mistakes \n» \nNot including income from all sources, for yourself and your spouse, if you file a joint return. This includes part-time or seasonal \nwork, self-employment activities and sharing economy income, such as car ride services or spare bedroom rentals. Other \ncommonly missed income types include state tax refunds, unemployment benefits, interest, dividends, gambling winnings, \nprizes and debt cancellations. \n» \nNot verifying the accuracy of your tax return before filing. An easy way to avoid mistakes is to e-file your return. E-file \nautomatically checks your math and alerts you to any missing information. Most people can file electronically for free online or \nin their community. Visit IRS.gov/freefile for more information. \n» \nNot signing your tax return and attaching all required forms, schedules and documentation. \n» \nNot having the proper amount of taxes withheld from your wages. Use the IRS Tax Withholding Estimator to calculate the \nproper estimated amount of income tax to have withheld from wages and pension payments. \nTax compliance is the responsibility of all federal employees. \n",
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n’\n \n \n \n \n \n’\n \n’\n \n \n \n \nRemember\n \nTALKPOINTS FOR MANAGERS \nFederal Employee Tax Compliance Responsibilities \nTax Compliance \nReminders \n• \nAn extension of time to file is NOT an extension of time to pay. \n• \nIf you owe and cannot pay, file your tax return and pay what you can by the April due date \nto avoid or limit penalties and interest.You should pay as much as you can by the filing deadline, because \nfailure-to-pay penalties and interest are due on any unpaid balance and increase the amount you owe. If you \ncan t pay what you owe, consider your options at IRS.gov/payments. \n• \nTax compliance is not just for filing season, it’s year-round. Outside employment, business activities, \nretirement fund distributions or other increases in your income may require you to make estimated tax \npayments or adjust the withholding from your wages. Use the IRS Withholding Estimator to review and \nadjust your withholding throughout the year or determine if you should make estimated tax payments. \n• \nIf you or anyone on your return purchased health insurance coverage through the Health Insurance \nMarketplace, you will need to file a return to claim a Premium Tax Credit or reconcile any advanced \npayments of Premium Tax Credit paid directly to your provider during the year. \n• \nIf you file a joint return, your spouses activity (income, withholding and estimated tax payments) counts too—a tax \nproblem due to your spouses activity may affect your tax compliance status. \n• \nKeep good records throughout the year. Publication 5349,Year-round Tax Planning is for Everyone, \nprovides guidelines to plan ahead for filing taxes. \nDiscussion Q&A \nActively facilitate a discussion with your employees using these questions. \nQ1. \nIf I am to receive a refund, do I still have to file a tax return by the April due date? \nA1. \nYes. There is no distinction between a refund and a balance due tax return.You still must file a tax return on or before the tax \ndeadline. \nQ2. \nCan I file for an extension? \nA2. \nYes, but remember this is only an extension of time to file.You must still pay your taxes in full by the April due date. \nQ3. \nCan I electronically file my tax return for free? \nA3. \nAlmost everyone can prepare and e-file their tax return for free (or for a nominal charge). Find free options to prepare and file \nyour return on IRS.gov or in your community, if you qualify. Go to IRS.gov/filing to see your options.You may also be able to \nreceive your refund via Direct Deposit. It’s simple, safe and secure. Choosing e-file and Direct Deposit for refunds remains the \nfastest and safest way to file an accurate income tax return and receive a refund. The IRS issues most refunds in less than 21 \ndays. \nQ4. \nOnce I send my return electronically, is my obligation to file completed? \nA4. \nNo. It is very important that you receive confirmation that your return was accepted. This confirmation will be sent to you via \nemail and can take up to 48 hours. If you are notified that your return was rejected, you will need to take steps to correct the \nreturn, re-send it and receive confirmation that it was accepted. \nQ5. \nWhat kind of options do I have if I can’t pay the tax I owe? \nA5. \nFirst, make every effort to file your return and pay your balance in full by the April filing deadline. If you still can’t pay what \nyou owe, consider your options at IRS.gov/payments. However, a payment arrangement does not exempt you from your tax \ncompliance responsibilities. \nPublication 4852 (Rev. 3-2020) Catalog Number 54794J Department of the Treasury Internal Revenue Service www.irs.gov \n"
] |
f8844.pdf
|
0320 Form 8844 (PDF)
|
https://www.irs.gov/pub/irs-pdf/f8844.pdf
|
[
"Form 8844\n(Rev. March 2020) \nDepartment of the Treasury \nInternal Revenue Service\nEmpowerment Zone Employment Credit\n▶ Attach to your tax return.\n▶ Go to www.irs.gov/Form8844 for instructions and the latest information.\nOMB No. 1545-1444\nAttachment \nSequence No. 99\nName(s) shown on return\nIdentifying number\n1\nEnter the total qualified empowerment zone wages paid or incurred during the current year (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.\n.\n.\n1\n2\nMultiply line 1 by 20% (0.20). See instructions for the adjustment you must make to the deduction for \nsalaries and wages .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3\nEmpowerment zone employment credit from partnerships, S corporations, cooperatives, estates, and \ntrusts .\n.\n.\n.\n.\n.\n.\n.\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\n4\nAdd lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations, \nstop here and report this amount on Schedule K. All others, stop here and report this amount on Form\n3800, Part III, line 3 \n.\n.\n.\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\n5\nAmount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see instructions) \n5\n6\nCooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800, Part \nIII, line 3 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 16145S\nForm 8844 (Rev. 3-2020)\n"
] |
i4768.pdf
|
0220 Inst 4768 (PDF)
|
https://www.irs.gov/pub/irs-pdf/i4768.pdf
|
[
"Instructions for Form 4768\n(Rev. February 2020)\nApplication for Extension of Time To File a Return and/or Pay U.S. Estate (and \nGeneration-Skipping Transfer) Taxes\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code \nunless otherwise noted.\nFuture developments. For the latest information about \ndevelopments related to Form 4768 and its instructions, \nsuch as legislation enacted after they were published, go \nto IRS.gov/Form4768.\nWhat’s New\nChange to Part II. Extension of Time To File Form \n706, 706-A, 706-NA, or 706-QDT (Section 6081). \nUnder Regulations section 20.6081-1(c), an executor who \nfailed to timely apply for an automatic 6-month extension \nof time to file Form 706 may still apply for an extension of \ntime to file upon a showing of good and sufficient cause. A \nline item and check box for estates that are requesting an \nextension of time to file Form 706, 706-A, 706-NA, or \n706-QDT for good and sufficient cause have been added \nunder Part II.\nNew Form 4768-A. Form 4768 has been revised and \npage 2 has been removed. Applicants no longer need to \nsend two copies of page 2 with the application. The IRS \nwill provide a response to the filer on Form 4768-A, Reply \nto Request for Extension of Time to Pay U.S. Estate \nTaxes (Section 6161).\nGeneral Instructions\nPurpose of Form\nUse Form 4768 for the following purposes.\n• To apply for an automatic 6-month extension of time to \nfile:\n1. Form 706, United States Estate (and Generation-\nSkipping Transfer) Tax Return;\n2. Form 706-A, United States Additional Estate Tax \nReturn;\n3. Form 706-NA, United States Estate (and \nGeneration-Skipping Transfer) Tax Return, Estate of \nnonresident not a citizen of the United States; or\n4. Form 706-QDT, United States Estate Tax Return for \nQualified Domestic Trusts.\n• To apply for a discretionary (for cause) extension of \ntime to file Form 706 (Part II of Form 4768).\n• To apply for a discretionary (additional) extension of \ntime to file Form 706 (Part II of Form 4768).\n• To apply for an extension of time to pay estate or \ngeneration-skipping transfer (GST) tax under section \n6161 (Part III of Form 4768).\nNote. Do not use Form 4768 to request an automatic \nextension of time to file Form 706-GS(T), \nGeneration-Skipping Transfer Tax Return For \nTerminations, or Form 706-GS(D), Generation-Skipping \nTransfer Tax Return For Distributions. Instead, use Form \n7004, Application for Automatic Extension of Time To File \nCertain Business Income Tax, Information, and Other \nReturns.\nNote. If you are applying for an extension for Form 706-A, \nsubstitute “qualified heir” (or “trustee/designated filer” for \nForm 706-QDT) for “executor” in these instructions unless \nthe context clearly requires otherwise.\nWho May File\nAn executor filing Form 706 or 706-NA for a decedent's \nestate may file Form 4768 to apply for an extension of \ntime to file under section 6081(a) and/or an extension of \ntime to pay the estate tax under section 6161(a)(2). See \nthe instructions for Form 706 or 706-NA for a definition of \nthe term “executor.” If there is more than one executor, \nonly one is required to sign Form 4768.\nAlso, an authorized attorney, certified public \naccountant, enrolled agent, or agent holding power of \nattorney may use this form to apply for an extension of \ntime on behalf of the executor.\nA qualified heir who is filing Form 706-A, or a trustee/\ndesignated filer filing Form 706-QDT, may use Form 4768 \nto request an extension of time to file the return and/or pay \nthe additional tax.\nThe form must be signed by the person filing the \napplication. If filed by an attorney, certified public \naccountant, enrolled agent, or agent holding a power of \nattorney, check the appropriate box.\nWhen To File\nAutomatic extension (Part II). If you are applying for an \nautomatic 6-month extension of time to file Form 706, \n706-A, 706-NA, or 706-QDT, file Form 4768 by the \noriginal due date for the applicable return.\nExtension for cause (Part II). If you haven’t filed an \napplication for an automatic extension for Form 706, and \nthe time for filing such an application has passed, an \nextension of time to file may still be granted if good cause \nis shown. File Form 4768, along with explanations of why \nthe automatic extension wasn’t requested and why a \ncomplete return wasn’t filed by the due date, no later than \n6 months after the original due date for the applicable \nreturn.\nAdditional extension (Part II). An additional extension \nis available only if you are an executor who is out of the \ncountry.\nIf you have already received a 6-month extension and \nare applying for an additional extension, include an \nexplanation of why a reasonably complete return can’t be \nfiled by the due date. File Form 4768 early enough to \nMar 11, 2020\nCat. No. 35592D\n",
"allow the IRS to consider the application before the \nextended due date.\nExtension of time to pay (Part III). An application for \nan extension of time to pay estate tax applied for after the \nestate tax due date will generally not be considered by the \nIRS.\nHow To File\nFile a separate Form 4768 for each return for which you \nare requesting an extension of time to file. Check the \nappropriate form number in Part II of Form 4768. The \napplicable return must be filed before the extension of \ntime to file expires.\nA separate Form 4768 is required to request an \nextension of time to pay the following.\n• The tax due shown on Form 706.\n• The tax due as a result of an amended or supplemental \nForm 706.\n• The additional tax due as a result of an IRS examination \nof Form 706.\n• The tax due as a section 6166 installment payment.\nWhen requesting an extension of time to pay, don’t \nsend Form 4768 with Form 706. It must be mailed in a \nseparate envelope to the Internal Revenue Service Center \nlisted under Where To File next.\nWhere To File\nForms 706, 706-A, 706-NA, and 706-QDT. File an \nextension request for these forms at the following \naddress:\nInternal Revenue Service Center\nAttn: Estate & Gift, Stop 824G\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nPrivate delivery services (PDS). Filers can use certain \nPDS designated by the IRS to meet the “timely mailing as \ntimely filing/paying” rule for tax returns and payments. Go \nto IRS.gov/PDS for the current list of designated services.\nDeliveries by PDS should be made to:\nInternal Revenue Service Center\nAttn: Estate & Gift, Stop 824G\n7940 Kentucky Drive\nFlorence, KY 41042-2915\nThe PDS can tell you how to get written proof of the \nmailing date.\nInterest\nInterest must be paid on any estate and GST taxes that \naren’t paid in full by the original due date of the tax return, \nregardless of whether an extension of time to file and/or \npay has been obtained.\nPenalties\nPenalties may be imposed for failure to file the estate (and \nGST) tax return within the extension period granted, or \nfailure to pay the balance of the estate (and GST) tax due \nwithin the extension period granted.\nBond\nIf an extension of time to pay is granted, the executor may \nbe required to furnish a bond.\nSpecific Instructions\nDue Dates\nForms 706 and 706-NA. The due date for Form 706 and \nForm 706-NA is 9 months after the date of the decedent's \ndeath. If there is no numerically corresponding date in the \n9th month, the due date is the last date of the 9th month.\nForm 706-A. Form 706-A is due 6 months after the \ntaxable disposition or cessation of qualified use.\nForm 706-QDT. Form 706-QDT is due:\n• On or after January 1 but not later than April 15 of the \nyear following any calendar year in which a taxable event \noccurred, or a distribution was made on account of \nhardship; or\n• Nine months after (a) the death of the surviving spouse, \nor (b) the failure of the trust to qualify as a Qualified \nDomestic Trust (QDOT).\nNote. If the due date falls on a Saturday, Sunday, or legal \nholiday, the return is due on the next business day.\nPart II. Extension of Time To File \nForm 706, 706-A, 706-NA, or 706-QDT \n(Section 6081)\nAn extension of time to file doesn’t extend the time \nto pay. See Part III. Extension of Time To Pay, \nlater, for details.\nAutomatic extension. An executor may apply for an \nautomatic 6-month extension of time to file Form 706, \n706-A, 706-NA, or 706-QDT. Unless you are an executor \nwho is out of the country (see below), the automatic \nextension of time to file is 6 months from the original due \ndate of the applicable return. Check the designated box \nand complete the form as instructed.\nYou don’t have to explain why you are asking for an \nautomatic extension. However, you must file Form 4768 \nby the original due date of the applicable return.\nNote. We will only contact you if your request for \nextension of time to file is denied. Therefore, unless you \nhave been notified that your request was denied, the \napplicable return is due on or before 6 months from the \noriginal due date of the applicable return. Keep a copy of \nthe form for your records.\nExtension For Cause/Form 4768 Not Filed In Time \nFor Automatic Extension. An executor who failed to \ntimely apply for an automatic 6-month extension of time to \nfile Form 706, 706-A, 706-NA, or 706-QDT may still apply \nfor an extension of time to file upon a showing of good and \nsufficient cause (extension for cause). Unless you are an \nexecutor who is out of the country (see below), you must \nfile Form 4768 to apply for an extension for cause within \nthe 6-month period after the original due date of the \napplicable return. If granted, the extension for cause \nCAUTION\n!\n-2-\n",
"extends for 6 months from the original due date of the \napplicable return, and not from the date the Form 4768 is \nfiled or the date the extension is granted.\nTo apply for an extension for cause, check the \ndesignated box in the Extension For Cause/Form 4768 \nNot Filed In Time For Automatic Extension section and \ncomplete the form as instructed. You must attach a \nwritten statement explaining in detail:\n1. Why you did not timely request an automatic \nextension,\n2. Why it was impossible or impractical to file the \nreturn by the due date, and\n3. The specific reasons why you have good and \nsufficient cause for failing to timely request an automatic \nextension.\nNote. We will contact you only if your request for \nextension of time to file is denied. Therefore, unless you \nhave been notified that your request was denied, file the \napplicable return on or before 6 months from the original \ndue date of the applicable return. Keep a copy of the form \nfor your records.\nAdditional extension. An executor who is out of the \ncountry may apply for an additional extension of time \nbeyond the automatic 6-month extension (or extension for \ncause).\nTo apply for an additional extension, check the \ndesignated box and complete the form as instructed, \nincluding entering the extension date requested. You \nmust attach a written statement explaining in detail why it \nwas impossible or impractical to file the return by the due \ndate. For Forms 706-A and 706-QDT, the qualified heir or \ntrustee/designated filer must also include the date and a \ndescription of the taxable event.\nAn executor should apply for an automatic 6-month \nextension (or extension for cause) and then apply for any \nadditional extension. You can’t combine an application for \nan automatic extension (or extension for cause) and an \nadditional extension on the same Form 4768.\nApplications for an additional extension following an \nautomatic extension (or extension for cause) should be \nfiled early enough to give the IRS time to consider the \napplication before the extension date requested.\nNote. We will contact you only if your request for \nextension of time to file is denied. Therefore, unless you \nhave been notified that your request was denied, file the \napplicable return on or before the extension date \nrequested. Keep a copy of the form for your records.\nIf a form on extension isn’t required to be filed after \nan extension of time to file has been granted. If you \nhave been granted an automatic extension, extension for \ncause, or additional extension, and it is later determined \nthat you aren’t required to file the form extended (that is, \nForm 706, 706-A, 706-NA, or 706-QDT), write a letter to \nthe Internal Revenue Service Center listed under Where \nTo File, earlier, stating that no return is required for the \nestate. Sending this letter should eliminate the need for \nany further correspondence with the IRS. Please include \nwith your letter a copy of the Estate's Probate Inventory \nand Appraisement.\nPart III. Extension of Time To Pay \n(Section 6161)\nAn extension of time to pay doesn’t extend the \ntime to file.\nAn extension of time to pay may not exceed 12 months. \nAn extension of time to pay for reasonable cause may be \ngranted, for 1 year at a time, for up to a maximum of 10 \nyears. An extension of time to pay a deficiency for \nreasonable cause may be granted, for 1 year at a time, up \nto a maximum of 4 years. Different extension periods may \napply to extensions of time granted for a section 6163 \nelection (reversionary or remainder interest) or a section \n6166 election (closely held business).\nTo assist us in processing the form, read the bulleted \nitems, check the appropriate box, enter the extension date \nyou are requesting as indicated, and complete Part IV.\nAttach a statement to the form explaining why it is \nimpossible or impractical for the executor to pay the full \namount of the estate tax by the estate tax return due date. \nExamples of reasonable cause provided in Regulations \nsection 20.6161-1(a) include the following.\n• An estate includes sufficient liquid assets to pay the \nestate (and GST) tax when otherwise due. The liquid \nassets, however, are located in several jurisdictions and \naren’t immediately subject to the control of the executor. \nConsequently, such assets can’t readily be collected by \nthe executor, even with reasonable effort.\n• An estate is comprised, in substantial part, of assets \nconsisting of rights to receive payments in the future (for \nexample, annuities, copyright royalties, contingent fees, or \naccounts receivable). These assets provide insufficient \npresent cash with which to pay the estate (and GST) tax \nwhen otherwise due and the estate can’t borrow against \nthese assets except upon terms that would cause a loss \nto the estate.\n• An estate includes a claim to substantial assets which \ncan’t be collected without litigation. Consequently, the \nsize of the gross estate is unascertainable at the time the \ntax is otherwise due.\n• An estate doesn’t have sufficient funds (without \nborrowing at a rate of interest higher than that generally \navailable) with which to pay the entire estate (and GST) \ntax when otherwise due, to provide a reasonable \nallowance during the remaining period of administration of \nthe estate for the decedent's surviving spouse and \ndependent children, and to satisfy claims against the \nestate that are due and payable. In addition, the executor \nhas made a reasonable effort to convert assets in the \nexecutor's possession (other than an interest in a closely \nheld business to which section 6166 applies) into cash.\nSee Notice to Applicant, later, for details on appeal \nrights.\nPart IV. Payment To Accompany \nExtension Request\nIn general, an extension of time to pay will be granted only \nfor the amount of the cash shortage. You must show on \nPart IV, line 1, the amount of the estate and GST taxes \ndue (attach a copy of the return if it has already been filed; \nCAUTION\n!\n-3-\n",
"otherwise, estimate the tax). On Part IV, line 2, indicate \nthe amount of the cash shortage, including a statement of \nthe current assets already distributed, and if applicable, \nthe plan for partial payments during the extension period. \nOn Part IV, line 3, show the balance due.\nInterest must be paid on any estate and GST taxes that \naren’t paid in full by the original due date of the tax return, \nregardless of whether an extension of time to file and/or \npay has been obtained. For this reason, you should pay \nas much of the tax as possible by the original (not \nextended) due date of the return.\nNote. A payment submitted with Form 4768 that is \ndesignated as a payment of estimated nondeferrable tax \nbased on the intention to elect to extend the time for \npayment of estate tax under section 6166 won’t be \nrefunded if there is a remaining tax liability, even if the \npayment exceeds the amount of the non-deferred liability. \nInstead, the payment will be applied to any other tax \nliabilities, under sections 6402 and 6403.\nPaying the tax. Make the check or money order payable \nto “United States Treasury.” Write the decedent's (or \nqualified heir's) social security number and the type of \nreturn (for example, “Form 706”) on the payment.\nReply to Application\nThe IRS will send Form 4768-A to the executor if you are \napplying for an extension of time to pay. When submitting \npayment, attach a copy of the approved application and/or \nForm 4768-A. The part of the estate tax for which the \nextension is granted must be paid with interest from the \nestate tax due date before the expiration of the extension \ngranted.\nNote. If the executor would like the IRS to provide a copy \nof the approval to the applicant, provide Form 2848, \nPower of Attorney and Declaration of Representative, or \nForm 8821, Tax Information Authorization.\nApplication Denied—Appeal Rights\nIf your application for extension of time to pay is denied, \nyou may file a written appeal with the IRS. To file an \nappeal, you must:\n• Send your appeal to the address shown on Form \n4768-A that was sent to the executor by the IRS;\n• Include the signature of the executor or the taxpayer's \nauthorized representative;\n• Provide a detailed statement with the reason(s) why the \ntaxpayer disagrees with the denial and a copy of the Form \n4768-A;\n• Include documentation to support inability to pay, \nreasonable cause or timely filing, facts and law to support \nthe appeal; and\n• File your appeal within the 10-day period beginning \nthe day after the date on Form 4768-A.\nThe appeal is considered filed on the date it is \npostmarked. If the due date falls on a Saturday, Sunday, \nor legal holiday, it will be considered timely if postmarked \nby the next business day.\nPaperwork Reduction Act Notice\nYou aren’t required to provide the information requested \non a form that is subject to the Paperwork Reduction Act \nunless the form displays a valid OMB control number. \nBooks or records relating to a form or its instructions must \nbe retained as long as their contents may become \nmaterial in the administration of any Internal Revenue law. \nGenerally, tax returns and return information are \nconfidential, 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 . . . . . . . . . . . . . . . . . . . . . . . .\n26 min.\nLearning about the law or the form\n. . . . . . . . . .\n12 min.\nPreparing the form . . . . . . . . . . . . . . . . . . . . .\n30 min.\nCopying, assembling, and sending the form to \nIRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n20 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 \nsend us comments from IRS.gov/FormComments. Or you \ncan write to:\n \nInternal Revenue Service\nTax Forms and Publications Division\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nDon’t send the tax form to this address. Instead, see \nWhere To File, earlier.\n-4-\n"
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f4768.pdf
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0220 Form 4768 (PDF)
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https://www.irs.gov/pub/irs-pdf/f4768.pdf
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[
"Form 4768\n(Rev. February 2020)\nApplication for Extension of Time To File a Return and/or \nPay U.S. Estate (and Generation-Skipping Transfer) Taxes\nDepartment of the Treasury \nInternal Revenue Service \n▶ Go to www.irs.gov/Form4768 for instructions and the latest information.\nOMB No. 1545-0181 \nPart I \nIdentification\nDecedent’s first name and middle initial \nDecedent’s last name \nDate of death \nName of executor \nName of application filer (if other than the executor) \nDecedent’s social security number \nAddress of executor (number, street, and room or suite no.) \nEstate tax return due date \nCity, state, and ZIP code \nDomicile of decedent (county, state, and ZIP code) \nDaytime telephone number of executor\nPart II \nExtension of Time To File Form 706, 706-A, 706-NA, or 706-QDT (Section 6081)\nForm for which extension of time to file is being requested:\nForm 706\nForm 706-A \nForm 706-NA \nForm 706-QDT \nAutomatic Extension \nCheck here if you are applying for an automatic 6-month extension of time to file, and the time for filing has not passed.\nExtension For Cause/Form 4768 Not Filed In Time For Automatic Extension\nCheck here if you are applying for an extension of time to file, based on good and sufficient cause, and the time for filing has passed. \nAlso you must attach a statement explaining in detail why a request for automatic extension was not timely made, why it was impossible \nor impractical to file the return by the due date, and the specific reasons why you have good and sufficient cause for not requesting the \nautomatic extension. If granted, the 6-month extension for cause runs from the original due date of the return. See instructions.\nAdditional Extension \nCheck here if you are an executor out of the country applying for an extension of time beyond the \n6-month automatic extension to file. Also you must attach a statement explaining in detail why it \nwas impossible or impractical to file the return by the due date. See instructions.\nEnter extension date requested \nPart III \nExtension of Time To Pay (Section 6161)\nYou must attach your written statement to explain in detail why it is impossible or impractical to \npay the full amount of the estate (or GST) tax by the return due date. If the taxes cannot be determined \nbecause the size of the gross estate is unascertainable, check here ▶ and enter “-0-” or other \nappropriate amount on Part IV, line 3. You must attach an explanation. \nEnter extension date requested \n(Not more than 12 months) \n• If this request is for the tax that will be or was due with the filing of the return, check here .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n• If this request is for the tax that will be due as a result of an amended or supplemental return, check here .\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n• If this request is for additional tax due as a result of an examination of your return, check here \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n• If this request is for a section 6166 installment payment, check here \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nPart IV \nPayment To Accompany Extension Request\n1 \nAmount of estate and GST taxes estimated to be due .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nAmount of cash shortage (complete Part III) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nBalance due (subtract line 2 from line 1) (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \nSignature and Verification \nIf filed by executor—Under penalties of perjury, I declare that I am an executor of the estate of the above-named decedent and that to the \nbest of my knowledge and belief, the statements made herein and attached are true and correct. \nExecutor’s signature \nTitle \nDate \nIf filed by someone other than the executor—Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements \nmade herein and attached are true and correct, that I am authorized by an executor to file this application, and that I am (check applicable boxes): \nA member in good standing of the bar of the highest court of (specify jurisdiction) ▶\nA certified public accountant duly qualified to practice in (specify jurisdiction) ▶\nA person enrolled to practice before the Internal Revenue Service. \nA duly authorized agent holding a power of attorney. (The power of attorney need not be submitted unless requested.) \nFiler’s signature (other than the executor) \nDate \nMail to: \nInternal Revenue Service Center, Attn: Estate & Gift, Stop 824G \n7940 Kentucky Drive, Florence, KY 41042-2915\nFor Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 41984P \nForm 4768 (Rev. 2-2020) \n"
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p5398.pdf
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0320 Publ 5398 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5398.pdf
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[
"Adjusted Gross Income Percentiles by State, \nTax Year 2017\nStatistics of Income\nwww.irs.gov/statistics | \nPublication 5398 (3–2020) Catalog Number 74021P\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nIndividual\nTax Statistics\nThe Statistics of Income (SOI) Division’s adjusted gross income (AGI) percentile data by State are based on \nindividual income tax returns (Forms 1040) filed with the Internal Revenue Service (IRS) during a given calendar \nyear. For Tax Year 2017 data, SOI tabulated the returns filed from January 1 through December 31, 2018. While \nthe bulk of these returns were for Tax Year 2017, the IRS received a small number of returns for prior tax years. \nSOI uses these prior-year returns as a proxy for returns typically filed beyond the 12-month window.\n1 Returns \nreceived from dependents claimed on another return have been excluded to avoid double counting, as well as \nreturns with a negative AGI. AGI percentiles do not include income from non-taxable sources such as tax-exempt \ninterest, non-taxable pensions and IRAs, and non-taxable Social Security Benefits.\n1 The use of prior-year returns as a proxy for those that filed after the current processing year is consistent with SOI’s National, State, county, and ZIP \nCode tabulations. SOI’s individual income tax return sample is used as an input for the geographic data. For a description of the sample and the use of \nprior-year returns see https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-publication-1304-complete-report#_sec2.\n2 The U.S. Bureau of Economic Analysis produces the RPPs, which reflect regional price levels expressed as a percentage of the overall National price \nlevel for a given year. The price level is determined by the average prices paid by consumers for the mix of goods and services consumed in each region.\n3 Sources of income are the total source amount as a percentage of average AGI with RPPs (see footnote 2) by State. Labor income includes returns with \nsalaries and wages. Capital income is the sum of taxable interest, dividends, and net capital gains less loss. Retirement income is the sum of taxable IRA \ndistributions and pensions and annuities. Business income is the sum of business or profession net income and partnership and S corporation net income \nless loss. “Other” is the sum of all remaining income.\nhttps://www.irs.gov/statistics/soi-tax-stats-adjusted-gross-income-agi-percentile-data-by-state\nHighlights of the Data\n●\n●For 2017, the AGI cutoff for the top 1 percent of the \nincome distribution, for the U.S., was $516,714. \nThe average AGI for this group of taxpayers was \n$1,625,221.\n●\n●The States with the highest cutoffs for the top 1 \npercent were Connecticut ($793,101), the District of \nColumbia ($776,518), Massachusetts ($698,256), \nNew York ($673,603), and New Jersey ($672,113). \n●\n●The States with the lowest cutoffs for the top 1 per\ncent were West Virginia ($305,690), Mississippi \n($312,738), New Mexico ($327,052), Kentucky \n($361,972), and Arkansas ($362,320); however, \nwhen adjusting the AGI cutoff amounts using \nRegional Price Parities (RPPs), Hawaii ($335,452) \nhad the lowest AGI cutoff for the top 1 percent.2\n●\n●Although labor income, capital income, and business \nincome were the three primary sources of income \nfor the top 1 percent, the income shares varied by \nState. Retirement income, from taxable IRA distribu-\ntions and pensions and annuities, was the smallest \nshare of income.3\nTop 1 Percent AGI Cutoffs and AGI with RPPs,\nby Highest and Lowest States, Tax Year 20172\n0\n$0.5M\n$1.0M\n$1.5M\n$2.0M\n$2.5M\n$3.0M\nU.S. CT\nDC MA\nNJ\nNY\nAR\nHI\nKY\nMS NM WV\nLabor income\nCapital income\nRetirement income\nBusiness income\nOther\nSources of Income for the Top 1 Percent,\nby Highest and Lowest States, Tax Year 2017³\nAGI cutoff\nAverage AGI\n0\n$100k\n$200k\n$300k\n$400k\n$500k\n$600k\n$700k\n$800k\nCT\nDC\nMA\nNY\nNJ\nAR\nKY\nNM\nMS\nWV\nHI\nU.S. AGI cutoff\nAGI with RPP\nAGI\n"
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f433bsp.pdf
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0219 Form 433-B (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/f433bsp.pdf
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[
"Catalog Number 20596B\nwww.irs.gov\nFormulario 433-B (SP) (Rev. 2-2019)\nFormulario 433-B (SP)\n(febrero de 2019)\nDepartment of the Treasury \nInternal Revenue Service\nInformación de Cobro Para los Negocios\nAviso: Anote los datos más actuales disponibles o las letras “N/A” (no aplica) en cada espacio. Si no rellena cada espacio, se podría rechazar su solicitud o \ndemorar bastante la resolución de su cuenta. Incluya hojas adicionales si necesita espacio adicional para contestar completamente cualquier pregunta. \nSección 1: Información del Negocio\n1a\nNombre del Negocio\n1b\nDirección del Negocio\nDirección de Correo\nCiudad\nEstado\nCódigo Postal\n1c\nContado\n1d\nNúmero de Teléfono Comercial (\n)\n1e\nTipo de Negocio\n1f\nPágina Web del Negocio (dirección electrónica)\n2a\nNúmero de Identificación del Empleador (EIN) \n2b\nTipo de Entidad (Marque abajo la casilla apropiada)\nSociedad colectiva\nSociedad anónima\nOtro\nCompañía de Responsabilidad Limitada (LLC) clasificada como \nsociedad anónima\nOtro LLC—Incluya el número de miembros\n2c\n(mes/día/año)\n3a\nNúmero de Empleados\n3b\nNómina Bruta Mensual\n3c\nFrecuencia de los Depósitos de Impuestos\n3d \n \nEstá el negocio registrado en el Sistema de Pago \nElectrónico del Impuesto Federal (EFTPS)\nSí\nNo\n4\nParticipa el negocio en comercio electrónico (ventas por Internet) Si contesta sí, complete las casillas 5a y 5b.\nSí\nNo\n Nombre y Dirección (Calle, Ciudad, Estado, Código Postal)\nNúmero de Cuenta del Procesador del Pago\n5a\n5b\nTARJETAS DE CRÉDITO ACEPTADAS POR EL NEGOCIO\nTipo de Tarjeta de Crédito \n(ej., Visa, Mastercard, etc.) \nNúmero de Cuenta Mercantil\nNombre y Dirección del Proveedor de la Cuenta Mercantil (Calle, Ciudad, Estado, \nCódigo Postal)\n6a\nTeléfono\n6b\nTeléfono\n6c\nTeléfono\nSección 2: Personal y Los Contactos del Negocio\nSOCIOS, FUNCIONARIOS, MIEMBROS DEL LLC, ACCIONISTAS MAYORES (nacionales y extranjeros), ETCÉTERA.\n7a\nNombre Completo\nTítulo\nDirección Residencial\nCiudad\nEstado\nCódigo Postal\nResponsable por Depositar los Impuestos Sobre la Nómina\nSí\nNo\nNúmero de Seguro Social\nNúmero de Teléfono Residencial (\n)\nNúmero del Trabajo/Celular\n(\n)\nPorcentaje de Propiedad y Acciones o Intereses\nSalario/Distribución Anual Recibido\n7b\nNombre Completo\nTítulo\nDirección Residencial\nCiudad\nEstado\n Código Postal\nResponsable por Depositar los Impuestos Sobre la Nómina\nSí\nNo\nNúmero de Seguro Social\nNúmero de Teléfono Residencial (\n)\nNúmero del Trabajo/Celular\n(\n)\nPorcentaje de Propiedad y Acciones o Intereses\nSalario/Distribución Anual Recibido\n7c\nNombre Completo\nTítulo\nDirección Residencial\nCiudad\nEstado\nCódigo Postal\nResponsable por Depositar los Impuestos Sobre la Nómina\nSí\nNo\nNúmero de Seguro Social\nNúmero de Teléfono Residencial (\n)\nNúmero del Trabajo/Celular\n(\n)\nPorcentaje de Propiedad y Acciones o Intereses\nSalario/Distribución Anual Recibido\n7d\nNombre Completo\nTítulo\nDirección Residencial\nCiudad\nEstado\nCódigo Postal\nResponsable por Depositar los Impuestos Sobre la Nómina\nSí\nNo\nNúmero de Seguro Social\nNúmero de Teléfono Residencial (\n)\nNúmero del Trabajo/Celular\n(\n)\nPorcentaje de Propiedad y Acciones o Intereses\nSalario/Distribución Anual Recibido\nFecha que se Incorporó/Estableció\nPROCESADOR DE PAGO (ej., PayPal, Authorize.net, Google Checkout, etc.) Include virtual currency wallet, exchange or digital currency exchange.\n",
"Catalog Number 20596B\nwww.irs.gov\nFormulario 433-B (SP) (Rev. 2-2019)\nFormulario 433-B (SP) (Rev. 2-2019)\nPágina 2\nSección 3: Otra Información Financiera (Adjunte copias de toda la documentación aplicable)\n8\nUtiliza el negocio un Proveedor de Servicios de Nómina o Agente Informativo (Si contesta sí, conteste lo siguiente)\nSí\nNo\nNombre y Dirección (Calle, Ciudad, Estado, Código Postal)\nFechas Vigentes (mes/día/año)\n9\nEs su negocio parte en un litigio (Si contesta sí, conteste lo siguiente)\nSí\nNo\nDemandante\nDemandado\nLocalidad de Presentación\nRepresentado por\nNúmero del Caso/Expediente\nCantidad de la Reclamación\n$\nPosible Fecha de Conclusión (mes/día/año)\nCausa de Acción del Litigio\n10\nSe ha declarado el negocio en quiebra alguna vez (Si contesta sí, conteste lo siguiente)\nSí\nNo\nFecha Presentada (mes/día/año)\nFecha Rechazada (mes/día/año)\nFecha Aprobada (mes/día/año)\nNúmero de Petición\nLugar Presentada\n11 \n \nAdeuda alguna parte relacionada (ej, funcionarios, socios, empleados) una cantidad pendiente al negocio (Si \ncontesta sí, conteste lo siguiente)\nSí\nNo\nNombre y Dirección (Calle, Ciudad, Estado, Código Postal)\nFecha del \nPréstamo\n(mes/día/año)\n$\nSaldo Actual a\nFecha del Pago Cantidad del Pago\n$\n12 \n \nSe han transferido de este negocio cualquier activo en los últimos 10 años, por un valor menor de su valor total \n(Si contesta sí, conteste lo siguiente)\nSí\nNo\nIndique el Activo\nValor en el Momento de Transferirlo\n$\nFecha Transferido (mes/día/año)\nA Quién o Dónde se Transfirió\n13\nTiene este negocio otras afiliaciones comerciales (ej., subsidiaria o compañía matriz) (Si contesta sí, conteste lo siguiente)\nSí\nNo\nEIN del Negocio Relacionado\nNombre y Dirección del Negocio Relacionado (Calle, Ciudad, Estado, Código Postal)\n14\nSe espera algún aumento/disminución en el ingreso anticipado (Si contesta sí, conteste lo siguiente)\nSí\nNo\nExplique (Utilice una hoja adicional si es necesario)\nCuánto aumentará/disminuirá\n$\nCuándo aumentará/disminuirá\n15 \n \nEs el negocio un contratista del Gobierno Federal (Incluya los contratos del Gobierno Federal en la línea 18, \nCuentas/Pagarés por Cobrar)\nSí\nNo\nSection 4: Información de la Responsabilidad y Activos del Negocio (nacionales y extranjeros)\n16a\nDINERO EN EFECTIVO DISPONIBLE Incluya el dinero en efectivo que no está en el banco.\nTotal del Dinero en Efectivo\n$\n16b\nHay una caja fuerte en las instalaciones del negocio\nSí\nNo\nContenido\nCUENTAS BANCARIAS DEL NEGOCIO Incluya las cuentas de banco electrónicas y cuentas administradas por teléfono (por ejemplo, PayPal), \ncuentas del mercado de valores, cuentas de ahorro, cuentas de cheques y reservas de tarjetas de valores (ej., nómina en tarjeta, las tarjetas de \nbeneficio gubernamentales, etc.) Adjunte una lista enumerando toda caja de seguridad bancaria, incluyendo su lugar y contenido.\nTipo de \nCuenta\nNombre Completo y Dirección (Calle, Ciudad, Estado, Código Postal) del \nBanco, Banco de Ahorros y Préstamos, Cooperativas de Crédito o \nInstitución Financiera\nNúmero de Cuenta\nSaldo en la Cuenta \nA\n(mes/día/año)\n17a\n$ \n17b\n$ \n17c\n$ \n17d\nTotal del Dinero en Efectivo en los Bancos (Sume las líneas 17a hasta la 17c y las cantidades de otras hojas incluidas) $\n",
"Catalog Number 20596B\nwww.irs.gov\nFormulario 433-B (SP) (Rev. 2-2019)\nFormulario 433-B (SP) (Rev. 2-2019)\nPágina 3\nCUENTAS/PAGARÉS POR COBRAR Incluya cuentas de pagos electrónicos de pagarés, compañías de factoraje, y cualquier cambio (trueque) de mercancías o las \ncuentas de subasta electrónicas. (Escriba todos los contratos por separado, incluyendo los contratos otorgados, pero que no han comenzado.) Incluya contratos y \nsubvenciones de gobiernos federales, estatales y locales.\nNombre y Dirección (Calle, Ciudad, Estado, \nCódigo Postal)\nEstado (ej, \ntiempo \npendiente, \nfactoraje, etc.)\nFecha de \nVencimiento \n(mes/día/año)\nNúmero de la Factura, Contrato o \nSubvención del Gobierno Federal\nCantidad Adeudada\n18a\nNombre del Contacto:\nTeléfono:\n$ \n18b\nNombre del Contacto:\nTeléfono:\n$ \n18c\nNombre del Contacto:\nTeléfono:\n$ \n18d\nNombre del Contacto:\nTeléfono:\n$ \n18e\nNombre del Contacto:\nTeléfono:\n$ \n18f\nTotal del Saldo Pendiente (Sume las líneas 18a hasta la 18e y las cantidades de otras hojas incluidas) \n$\nINVERSIONES. Escriba todos los activos de las inversiones en la parte de abajo. Incluya toda acción, bono, fondo mutuo, opción para la compra \nfutura de acciones, certificados de depósito, materias primas (por ejemploro, oro, plata, cobre, etcétera) y toda moneda virtual (por ejemplo, \nBitcoin, Ripple y Litecoin).\nNombre y Dirección de la Compañía (Calle, \nCiudad, Estado, Código Postal)\n¿Se usó como \ncolateral en el \npréstamo?\nValor Actual\nSaldo del Préstamo\nValor Neto \nValor Menos Préstamo\n19a\nTeléfono:\nSí\nNo\n$ \n$ \n$ \n19b\nTeléfono:\nSí\nNo\n$ \n$ \n$ \n19c\nTotal de las Inversiones (Sume las líneas 19a, 19b y las cantidades de otras hojas incluidas)\n$\nCRÉDITO DISPONIBLE Incluya todas las líneas de crédito y tarjetas de crédito. \nNombre Completo y Dirección de la Institución del Crédito (Calle, \nCiudad, Estado, Código Postal)\nLimite del Crédito\nCantidad Adeudada \na\n(mes/día/año)\nCantidad Disponible \na\n(mes/día/año)\n20a\nNo. de la Cuenta\n$ \n$ \n$ \n20b\nNo. de la Cuenta\n$ \n$ \n$ \n20c\nTotal del Crédito Disponible (Sume las líneas 20a, 20b y las cantidades de otras hojas incluidas)\n$\n",
"Catalog Number 20596B\nwww.irs.gov\nFormulario 433-B (SP) (Rev. 2-2019)\nFormulario 433-B (SP) (Rev. 2-2019)\nPágina 4\nBIENES INMUEBLES Incluya toda la propiedad inmueble y contratos sobre terrenos que el negocio posee/arrienda/alquila. \nFecha de la Compra/\nArrendamiento \n(mes/día/año)\nValor Actual \nen el Mercado \n(FMV)\nSaldo Actual del \nPréstamo\nCantidad del \nPago Mensual\nFecha del \nÚltimo Pago \n(mes/día/año)\nValor Neto \nFMV Menos \nPréstamo\n21a\nDescripción de la Propiedad\n$\n$\n$\n$\nLocalidad (Calle, Ciudad, Estado, Código Postal) y Condado\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Propietario/Arrendador\nTeléfono\n \n \n \n \n \n \n \n21b\nDescripción de la Propiedad\n$\n$\n$\n$\nLocalidad (Calle, Ciudad, Estado, Código Postal) y Condado\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Propietario/Arrendador\nTeléfono\n \n \n \n \n \n \n21c\nDescripción de la Propiedad\n$\n$\n$\n$\nLocalidad (Calle, Ciudad, Estado, Código Postal) y Condado\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Propietario/Arrendador\nTeléfono\n \n \n \n \n \n \n \n21d\nDescripción de la Propiedad\n$\n$\n$\n$\nLocalidad (Calle, Ciudad, Estado, Código Postal) y Condado\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Propietario/Arrendador\nTeléfono\n21e\nTotal del Valor Neto (Sume las líneas 21a hasta la 21d y las cantidades de otras hojas incluidas)\n$\nVEHÍCULOS, ARRENDADOS Y COMPRADOS Incluya barcos, vehículos de recreación (RV), motocicletas, vehículos todo-terrenos y off-road, \ntráilers, viviendas móviles, etcétera.\n22a\nAño\nMillaje\nMarca/Modelo\nNúmero de Licencia/Placa\nNúmero de identificación del vehículo (VIN)\nFecha de la Compra/\nArrendamiento \n(mes/día/año)\nValor Actual \nen el Mercado \n(FMV)\n$\nSaldo Actual del \nPréstamo\n$\nCantidad del \nPago Mensual\n$\nFecha del \nÚltimo Pago \n(mes/día/año)\nValor Neto \nFMV Menos \nPréstamo\n$\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Arrendador\nTeléfono\n22b\nAño\nMillaje\nMarca/Modelo\nNúmero de Licencia/Placa\nNúmero de identificación del vehículo (VIN)\n$\n$\n$\n$\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Arrendador\nTeléfono\n22c\nAño\nMillaje\nMarca/Modelo\nNúmero de Licencia/Placa\nNúmero de identificación del vehículo (VIN)\n$\n$\n$\n$\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Arrendador\nTeléfono\n22d\nAño\nMillaje\nMarca/Modelo\nNúmero de Licencia/Placa\nNúmero de identificación del vehículo (VIN)\n$\n$\n$\n$\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Arrendador\nTeléfono\n22e\nTotal de Valor Neto (Sume las líneas 22a hasta la 22d y cualquier cantidad de las hojas incluidas)\n$\n",
"Catalog Number 20596B\nwww.irs.gov\nFormulario 433-B (SP) (Rev. 2-2019)\nFormulario 433-B (SP) (Rev. 2-2019)\nPágina 5\nEQUIPO DEL NEGOCIO Y ACTIVOS INTANGIBLES Incluya toda la maquinaria, equipo, inventario de mercancías y otros activos indicados en las \ncasillas 23a hasta la 23d. Especifique en las casillas 23e a la 23g sus activos intangibles (licencias, patentes, logos, nombres de dominio, marcas \nregistradas, derechos de autor, software, concesiones mineras, gestos de buena voluntad y secretos del negocio)\nFecha de la Compra/\nArrendamiento \n(mes/día/año)\nValor Actual \nen el Mercado \n(FMV)\nSaldo Actual del \nPréstamo\nCantidad del \nPago Mensual\nFecha del \nÚltimo Pago \n(mes/día/año)\nValor Neto \nFMV Menos \nPréstamo\n23a\nDescripción del Activo\n$\n$\n$\n$\nLocalidad (Calle, Ciudad, Estado, Código Postal) y Condado\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Arrendador\nTeléfono\n \n \n \n \n \n \n \n23b\nDescripción del Activo\n$\n$\n$\n$\nLocalidad (Calle, Ciudad, Estado, Código Postal) y Condado\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Arrendador\nTeléfono\n \n \n \n \n \n \n \n23c\nDescripción del Activo\n$\n$\n$\n$\nLocalidad (Calle, Ciudad, Estado, Código Postal) y Condado\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Arrendador\nTeléfono\n \n \n \n \n \n \n \n23d\nDescripción del Activo\n$\n$\n$\n$\nLocalidad (Calle, Ciudad, Estado, Código Postal) y Condado\nNombre, Dirección (Calle, Ciudad, Estado, Código Postal) y Teléfono del Prestamista/Arrendador\nTeléfono\n23e\nDescripción del Activo Intangible\n$\n23f\nDescripción del Activo Intangible\n$\n23g\nDescripción del Activo Intangible\n$\n23h\nTotal de Valor Neto (Sume las líneas 23a hasta la 23g y las cantidades de otras hojas incluidas)\n$\nOBLIGACIONES DEL NEGOCIO Incluya los pagarés y sentencias judiciales no enumerados anteriormente en este formulario.\nObligaciones del Negocio\n24a\nDescripción:\nAsegurado/No \nAsegurado\nAsegurado\nNo Asegurado\n Fecha del la Garantía \n(mes/día/año)\nSaldo Adeudado\n$ \nFecha del Último \nPago (mes/día/año)\nCantidad del Pago\n$ \nNombre\nDirección\nCiudad/Estado/Código Postal\nTeléfono\n24b\nDescripción:\nAsegurado\nNo Asegurado\n$ \n$ \nNombre\nDirección\nCiudad/Estado/Código Postal\nTeléfono\n24c\nTotal de los Pagos (Sume las líneas 24a, 24b y las cantidades de otras hojas incluidas)\n$\n",
"Catalog Number 20596B\nwww.irs.gov\nFormulario 433-B (SP) (Rev. 2-2019)\nFormulario 433-B (SP) (Rev. 2-2019)\nPágina 6\nSección 5: Informe de Ingresos/Gastos Mensuales del Negocio\nMétodo de Contabilidad Usado:\nDinero en Efectivo\nDevengado\nUse un período de los 3, 6, 9 ó 12 meses pasados para determinar los ingresos y gastos típicos para su negocio.\nIngresos y Gastos durante el período de (mes/día/año)\na (mes/día/año)\nDetalle los gastos e ingresos mensuales promedio, basándose en el período de tiempo indicado arriba. \nTotal de Ingresos Mensuales del Negocio\nFuente\nIngreso Bruto Mensual\n25 Ingreso Bruto de las Ventas/Servicios\n$ \n26 Ingreso Bruto del Alquiler\n$ \n27 Ingreso de los Intereses\n$ \n28 Dividendos\n$ \n29 Dinero en Efectivo (No incluido en las líneas \n25 a 28)\n$ \nOtros Ingresos (Especifique abajo)\n30\n$ \n31\n$ \n32\n$ \n33\n$ \n34\n$ \n35 Total del Ingresos (Sume las líneas 25 \nhasta la 34)\n$ \n \nTotal de Gastos Mensuales del Negocio \nGasto\nGasto Real Mensual\n36 Materiales Comprados 1\n$ \n37 Inventario Comprado 2\n$\n38 Sueldos y Salarios Brutos\n$\n39 Alquiler\n$\n40 Provisiones 3\n$ \n41 Servicios Públicos/Teléfono 4\n$\n42 Gasolina/Aceite del Vehículo\n$\n43 Reparaciones y Mantenimiento\n$\n44 Seguro\n$ \n45 Impuestos Actuales 5\n$\n46 Otros Gastos (Especifique)\n$\n47 Para el Uso Exclusivo del IRS—Pagos a \nPlazos Permitidos\n$\n48 Total de Gastos (Sume las líneas 36 hasta la 47)\n$\n49 Ingresos Netos (Reste la línea 48 de la \nlínea 35) \n$\n1 Materiales Comprados: Los materiales son artículos relacionados \ndirectamente en la producción de un producto o servicio. \n2 Inventario Comprado: Artículos comprados para la reventa.\n3 Provisiones: Las provisiones son artículos usados en el negocio y se \nconsumen o utilizan dentro de un año. Esto podría ser el costo de \nlibros, artículos de oficina, equipo profesional, etc.\n4 Servicios Públicos/Teléfono: Los servicios públicos incluyen gas, \nelectricidad, agua, petróleo, otros combustibles, recogida de basura, \nteléfono, teléfono celular e Internet para su negocio.\n5 Impuestos Actuales: Los impuestos estatales y locales sobre los \ningresos, sobre los bienes raíces, el uso y consumo, franquicia, \nocupación, bienes inmuebles, ventas y la parte del empleador de los \nimpuestos sobre la nómina.\nCertificación: Bajo pena de perjurio, yo declaro que, a mi leal saber y entender, esta declaración de activos, obligaciones y cualquier otra \ninformación es veridica, correcta y completa.\nFirma\nTítulo\nFecha\nEscriba en letra de molde el Nombre del Funcionario, Socio o Miembro del LLC\nUna vez que hayamos revisado el Formulario 433-B(SP) debidamente completado, es posible que se le pida proveer verificación de sus \nactivos, gravámenes, ingresos y gastos que declaró. La documentación puede incluir declaraciones de impuestos presentadas \nanteriormente, informes de ganancia y pérdida, estados de cuenta bancarias y de inversiones, estados/facturas de préstamos, estados \nfinancieros, facturas o estados por gastos recurrentes, etcétera. \nPARA EL USO EXCLUSIVO DEL IRS (Notas)\nPrivacy Act: The information requested on this Form is covered under Privacy Acts and Paperwork Reduction Notices which have already been \nprovided to the taxpayer.\n"
] |
f15237a.pdf
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0220 Form 15237-A (PDF)
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https://www.irs.gov/pub/irs-pdf/f15237a.pdf
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[
"Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n"
] |
p5390.pdf
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0220 Publ 5390 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5390.pdf
|
[
"Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n"
] |
f15237.pdf
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0220 Form 15237 (PDF)
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https://www.irs.gov/pub/irs-pdf/f15237.pdf
|
[
"Please wait... \n \nIf this message is not eventually replaced by the proper contents of the document, your PDF \nviewer may not be able to display this type of document. \n \nYou can upgrade to the latest version of Adobe Reader for Windows®, Mac, or Linux® by \nvisiting http://www.adobe.com/products/acrobat/readstep2.html. \n \nFor more assistance with Adobe Reader visit http://www.adobe.com/support/products/\nacrreader.html. \n \nWindows is either a registered trademark or a trademark of Microsoft Corporation in the United States and/or other countries. Mac is a trademark \nof Apple Inc., registered in the United States and other countries. Linux is the registered trademark of Linus Torvalds in the U.S. and other \ncountries.\n"
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f15109.pdf
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1119 Form 15109 (PDF)
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https://www.irs.gov/pub/irs-pdf/f15109.pdf
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"Catalog Number 69803D\nwww.irs.gov\nForm 15109 (Rev. 11-2019)\nForm 15109 \n(November 2019)\nDepartment of the Treasury - Internal Revenue Service\nRequest for Tax Deferment\nOMB Number \n1545-2286\nTo be considered for tax deferment, please complete this form, and send it to us in the enclosed envelope along with the required \nsupporting documents by the due date on your notice. You can also fax this form to us at 855-233-8562.\nSection 1 - Combat Zone Information\nMake sure to include dates of entry and exit from your service in any combat zones, contingency operations, or hazardous duty stations \nthat began or ended during the periods on the attached notice. For qualifying areas, refer to Publication 3, Armed Forces Tax Guide, \nunder the heading Combat Zone Defined.\nYour name\nSSN\nTax form and year\nName of organization, employer or military department\nTelephone number of organization, employer or military department\nName of combat zone or other area\nDate of entry\nDate of exit\nDate of entry\nDate of exit\nDate of entry\nDate of exit\nSection 2 - Supporting Documentation\nIf you are a member of the military\n• Please include a copy of your military orders showing your deployment dates for the combat zone or contingency operation.\nIf you are a civilian working for an employer contracted to the federal government\n• Please include a copy of your Letter of Authorization.\nIf you don’t have an authorization letter or military orders\n• Please send us a written statement from your employer or the organization for whom you worked. The statement should include \nthe dates you worked in the designated combat zone area or the hazardous duty station. Do the same for contingency operations. \nPlease send your information using the stub and envelope provided. You may also fax your response to 855-233-8562.\nPrivacy Act and Paperwork Reduction Act Notice\nWe ask for this information to administer the internal revenue laws of the United States. The primary use of this information is to determine your eligibility \nfor tax deferment based on service in a combat zone or contingency operation as provided for in Internal Revenue Code section 7508. Requesting this \ntax deferment is optional; however, if you chose to request tax deferment you must provide all information requested on this form. Not providing all or \npart of the information may prevent or delay processing your request; providing false or fraudulent information may subject you to penalties. Our \nauthority to request this information is sections 6001, 6011, 6012, and 7508; section 6109 requires you to provide your taxpayer identification number on \nthe form. We may disclose this information to the Department of Justice for civil or criminal litigation, and to cities, states, the District of Columbia, and \nU.S. commonwealths and possessions for use in administering their tax laws. We may disclose this information to the Department of Defense or other \nFederal agencies or persons to obtain information about your service. We may also disclose this information to other countries under a tax treaty, to \nfederal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. \nYou are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB \ncontrol number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the \nadministration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed \nto complete and file this form will vary depending on individual circumstances. The estimated average time is: Preparing and sending the form to the IRS \nshould involve 20 minutes. If you have comments concerning the accuracy of the time estimate or suggestions for making this form simpler, we would be \nhappy to hear from you. You can send your comments to IRS.gov/formcomments. Or you can send your comments to the Internal Revenue Service, Tax \nForms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form 15109 to this office; follow the instructions on \nthe form.\n"
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p1660sp.pdf
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0220 Publ 1660 (SP) (PDF)
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https://www.irs.gov/pub/irs-pdf/p1660sp.pdf
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"Derechos para la Apelación de Cobros\nUsted puede apelar muchas de las acciones de cobro del IRS a la Oficina Independiente de Apelaciones del IRS (conocida en inglés como Appeals). La Oficina Independiente de \nApelaciones del IRS es separada e i ndependi ente de la Oficina de Recaudación del IRS que inició la acción de cobro. La Oficina Independiente de Apelaciones del IRS asegura \ny protege su independencia adhiriéndose a una política estricta de prohibir ciertas comunicaciones de una parte con la Oficina de Recaudaciones del IRS u otras oficinas del IRS, \ncomo las conversaciones sobre la solidez o debilidades de su caso. El Revenue Procedure 2012-18 (Procedimiento Administrativo Tributario 2012-18), en inglés, tiene más \ninformación sobre la independencia de la Oficina Independiente de Apelaciones del IRS y la comunicación de una parte y está disponible en www.IRS.gov.\nLos dos procedimientos principales son el Proceso Debido de Cobro y el Programa de Apelaciones de Cobro. Otros procedimientos se describen en la página cuatro de esta \npublicación y en www.IRS.gov.\nEl Proceso Debido de Cobro (CDP, por sus siglas en inglés), está disponible si usted recibe uno de los siguientes avisos:\n•\t \u0007\nAviso de Presentación de Gravamen por el Impuesto F ederal y su derecho a una audiencia conforme a la Sección 6320 del Código de Impuestos Internos (IRC, por sus \nsiglas en inglés)\n•\t Aviso final – Aviso de intención de embargo y Aviso de su derecho a una audiencia\n•\t Aviso de riesgo de embargo y su derecho de apelación\n•\t Aviso de embargo de su reembolso del impuesto estatal – Aviso de su derecho a una audiencia\n•\t Aviso del Proceso Debido de Cobro (CDP) después de un embargo\nEl Programa de Apelaciones de Cobro (CAP, por sus siglas en inglés), está disponible para las siguientes acciones:\n•\t Antes o después que el IRS presenta un Aviso de Gravamen por el Impuesto Federal\n•\t Antes o después que el IRS embarga o incauta su propiedad\n•\t Terminación o la terminación propuesta, de un plan de pagos a plazos\n•\t Denegación de un plan de pagos a plazos\n•\t Modificación o lamodificación propuesta, de un plan de pagos a plazos\nPor lo general, el CAP resulta en una decisión rápida de la Oficina Independiente de Apelaciones del IRS y está disponible para u n a g am a más amplia de las acciones de \ncobro. Sin embargo, usted no puede ir a un tribunal si está en desacuerdo con la decisión del CAP. Los procedimientos del CAP se describen en las páginas tres y cuatro de \nesta publicación.\nUsted puede representarse a sí mismo en el CDP, CAP y otros procedimientos de Apelaciones. O, puede ser representado por un abogado, contador público autorizado o una \npersona registrada para ejercer ante el IRS. Además, puede ser representado por un miembro de su familia inmediata, o si se trata de un negocio, por empleados que trabajen \na tiempo completo, socios generales o funcionarios bona fide.\nSi usted reúne los requisitos, le puede representar un Taller (Clínica) de Impuestos para Contribuyentes de Bajos Ingresos (LITC, por sus siglas en inglés). Los LITC son \nindependientes del IRS y la mayoría proporcionan gratuitamente o por una cuota mínima, representación ante el IRS o ante el tribunal, en auditorías, litigios sobre el cobro de \nimpuestos y otros asuntos. Algunos talleres proporcionan información en varios idiomas sobre los derechos y responsabilidades del contribuyente. La Publicación 4134(SP), \nLista de Talleres para Contribuyentes de Bajos Ingresos, proporciona información sobre talleres en s u ár ea y está disponible en su oficina local del IRS, llamando al 1-800-\n829-3676 o en www.IRS.gov.\nSi desea que su representante se comunique con nosotros o comparezca sin usted y reciba y revise material confidencial, usted debe presentar correctamente completado el \nFormulario 2848(SP) (no anterior a la revisión de 10/2011), Poder Legal y Declaración del Representante. También puede autorizar a una persona a recibir o revisar material \nconfidencial, pero no a representarle ante el IRS, presentando el Formulario 8821, Tax Information Authorization (Autorización para la información tributaria), en inglés. Estos \nformularios están disponibles en su oficina local del IRS, llamando al 1-800-829-3676, o en www.IRS.gov.\nPor ley, usted tiene el derecho a una audiencia del CDP cuando reciba un Aviso \ninformándole sobre este derecho y usted solicita oportunamente y marcado con el \nmatasellos, una audiencia a la dirección indicada en el Aviso. Usted está limitado a \nuna audiencia conforme a la Sección 6320 (Aviso y oportunidad para una audiencia \na la presentación de un aviso de gravamen) y la Sección 6330 (Aviso y oportunidad \npara una audiencia antes de embargo) para cada determinación del impuesto dentro \nde un período tributario.\nUsted puede litigar la decisión del CDP en el Tribunal Tributario de los Estados Unidos.\nAviso de Gravamen: El IRS está obligado a notificarle a usted la primera vez que se \npresenta un Aviso de Gravamen por el Impuesto Federal, para cada impuesto y período. \nEl IRS tiene que notificarle a usted dentro de 5 días laborables después de presentar \nel gravamen. Este aviso se le puede enviar por correo, entregar a usted o dejar en su \nhogar u oficina. Entonces, usted tiene 30 días después de ese período de 5 días, para \nsolicitar una audiencia con la Oficina Independiente de Apelaciones del IRS. El Aviso \nde Gravamen que usted reciba, indicará la fecha de vencimiento de este período de \n30 días.\nAviso de Embargo: Para cada impuesto y período, el IRS está obligado a notificarle \na usted la primera vez que recauda o tiene la intención de recaudar una obligación \ntributaria por medio del embargo de su propiedad o sus derechos a la propiedad. El \nIRS hace esto emitiéndole un aviso antes o después del embargo. \nEl aviso se le puede enviar por correo, entregar a usted o dejar en su hogar u oficina. \nDurante el período de 30 días a partir de la fecha del aviso, usted puede solicitar \nuna audiencia con la Oficina Independiente de Apelaciones del IRS. Hay cuatro \nexcepciones para la emisión de este aviso antes del embargo:\n•\tCuando la recaudación del impuesto está en riesgo.\n•\tCuando el IRS embarga su reembolso de los impuestos estatales.\n•\t\u0007\nCuando se cumplen los criterios de Embargo por Impuestos sobre la \nNómina que no reúne los requisitos.\n•\tCuando el IRS sirve un gravamen del contratista federal.\nUsted puede solicitar una audiencia después de la acción de embargo en estas \ncircunstancias.\nSi su solicitud para la audiencia del CDP no se hace de forma oportuna, usted \npuede solicitar una audiencia equivalente. Para recibir una audiencia equivalente, \nsu solicitud debe llevar el matasellos en o antes de finalizar el período de un año \ndespués de la fecha del aviso de embargo, o, en o antes de finalizar el período de \nun año más 5 días laborales, después de la fecha de presentación del Aviso de \nGravamen por el Impuesto Federal.\nPublication 1660 (SP) (Rev. 2-2020) Catalog Number 39267D Department of the Treasury Internal Revenue Service www.IRS.gov\nAUDIENCIA DISPONIBLE BAJO EL PROCESO DEBIDO DE COBRO (CDP) Para los Avisos de Embargo y Gravamen\n",
"2\n¿Cómo se solicita una audiencia d el Proceso Debido de Cobro (CDP) o \nuna audiencia equivalente con la Oficina Independiente de Apelaciones \ndel IRS?\nComplete el Formulario 12153(SP), Solicitud Para una Audiencia Sobre el Proceso \nDebido de Cobro o una Audiencia Equivalente, u otra solicitud escrita con la \nmisma información y envíela a la dirección indicada en su Aviso de gravamen o de \nembargo. Para solicitar una audiencia equivalente, tiene que marcar la casilla para \nAudiencia Equivalente en la línea 6 del For- mulario 12153(SP), o si usted no utiliza \nel Formulario 12153(SP),\nindique por escrito que usted desea una audiencia equivalente, si es tardío para \nsolicitar la audiencia CDP. Si usted recibió ambos, un Aviso de gravamen y uno \nde embargo, usted puede apelar ambas acciones al marcar las casillas en la línea \n5 del Formulario 12153(SP), o si usted no utiliza el Formulario 12153(SP), puede \napelar ambas acciones en una sola solicitud por escrito. Usted tiene que identificar \ns us alternativas para, o sus razones por las cuales está en desacuerdo con, la \npresentación del gravamen o la acción de embargo. Las alternativas o razones de \ndesacuerdo pueden incluir:\n•\t\u0007\nAlternativas de cobro, tales como un plan de pagos a plazos o el \nofrecimiento de transacción.\n•\tSubordinación o exoneración de un gravamen.\n•\tRetiro del Aviso de Gravamen por el Impuesto Federal.\n•\tDefensas conyugales apropiadas.\n•\t\u0007\nLa existencia del impuesto o la cantidad del impuesto, pero so- lamente \nsi usted no recibió un aviso de deficiencia o de otro modo no tuvo la \noportunidad de litigar la obligación del impuesto.\n•\t\u0007\nEl cobro de la obligación tributaria está causando o causará dificultades \neconómicas u otras.\nNota: Usted no puede plantear un asunto que ya se planteó y consideró \nanteriormente en una audiencia administrativa o judicial, si usted o su representante, \nparticipó significativamente en la audiencia previa o del procedimiento. También, \nusted no puede disputar la existencia o cantidad de una tasación hecha, basado en \nla restitución ordenada por el tribunal.\nE l Formulario 12153(SP) está disponible en su oficina local del IRS, llamando al \n1-800-829-3676 o en www.IRS.gov. Incluya una copia de su Aviso de gravamen \ny/o embargo. Indique todos los impuestos y períodos tributarios incluidos en el \nAviso que recibió, por los cuales usted está solicitando una audiencia. Usted tiene \nderecho a sólo una audiencia relacionada con un aviso de gravamen y una audiencia \nrelacionada con un aviso de embargo para cada período tributable. Por lo general, \nel IRS negará una solicitud de audiencia que sólo plantea asuntos identificados por \nel IRS como frívolos, o que se hacen solamente para demorar o impedir el cobro. \nPara obtener un listado no exclusivo de los asuntos que el IRS ha identificado \ncomo frívolos, vea “The Truth About Frivolous Tax Arguments” (La verdad sobre los \nargumentos tributarios frívolos), en inglés, en www.IRS.gov.\nPara conservar su derecho de acudir al tribunal, tiene que solicitar la audiencia del CDP \ndentro del período de tiempo estipulado por la ley. Su solicitud para la audiencia del \nCDP tiene que enviarla a la dirección indicada en el Aviso de gravamen o de embargo \ny con fecha del matasellos, en o antes de la fecha mo str ada en el Aviso de gravamen, \no, en o antes del día 30º después de la fecha en el Aviso de embargo.\nAntes de que apele formalmente un Aviso de gravamen o de embargo enviándonos \nel Formulario 12153(SP), es posible que usted llegue a una solución con la Oficina \nde Recaudación que envió el aviso. Para\nhacerlo, llame al número telefónico en el Aviso de gravamen o de embargo y explique \nal empleado del IRS, cuyo nombre aparece en el aviso o a otro representante, el por \nqué está en desacuerdo con la acción.\nSi no se muestra un número de teléfono en el aviso, puede llamar al 1- 800-829-\n1040. Este contacto, sin embargo, NO amplía el período de 30 días para h ac er una \nsolicitud por escrito para una audiencia del CDP.\n¿Qué pasará cuando se solicita una audiencia del CDP o una audiencia \nequivalente con la Oficina Independiente de Apelaciones del IRS?\nDespués de solicitar una audiencia, usted todavía puede hablar sobre sus \npreocupaciones con la Oficina de Recaudación que envió el Aviso de gravamen o \nembargo. Si puede resolver las cuestiones con esa oficina, puede retirar su solicitud \npara una audiencia. Si no puede resolverlas, o elige no resolverlas con la Oficina \nde Recaudación, su caso se enviará inmediatamente a la Oficina Independiente de \nApelaciones del IRS.\nLa Oficina Independiente de Apelaciones del IRS se comunicará con usted \npara programar una audiencia. Su audiencia puede llevarse a cabo por teléfono, \ncorrespondencia o si reúne los requisitos, una conferencia en persona en la Oficina \nIndependiente de Apelaciones del IRS más cerca a su hogar, escuela o lugar de \nnegocio. Para reunir los requisitos para una conferencia en persona, no debe plantear \nasuntos que se consideren frívolos o que se realicen con el deseo únicamente de \nretrasar o impedir el cobro. Si está proponiendo una alternativa de cobro, puede \nque sea necesario que presente su información financiera o las declaraciones de \nimpuestos. En general, la Oficina Independiente de Apelaciones del IRS pedirá a la \nOficina de Recaudación, verificar y proporcionar su opinión sobre cualquier nueva \ninformación que usted presente. Compartiremos sus comentarios con usted y le \ndaremos la oportunidad de responder. Si solicita una conferencia en persona, el \nOficial de Apelaciones le notificará por carta si necesita tomar medidas para reunir \nlos requisitos para una conferencia en persona.\nA menos que una de las excepciones en la Sección 6330(f) se aplica, para situaciones \nde riesgo, embargo de ingresos por impuestos estatales, embargos de contratistas \nfederales o embargos por impuestos sobre la nómina que no reúnen los requisitos, \nla acción de embargo no está permitida sobre los impuestos y períodos tributarios \ncorrespondientes, durante 30 días después del Aviso de embargo y durante el \nproceso de la audiencia del CDP solicitada de manera oportuna. Generalmente, \nno habrá acción de embargo durante el período que usted tiene para solicitar una \naudiencia de un Aviso de gravamen y durante el proceso de audiencia relacionado \ncon el CDP.\nSi su solicitud para una audiencia del CDP es de manera oportuna, el período de \n10 años que el IRS tiene para cobrar sus impuestos se suspenderá hasta la fecha \nen que la determinación de la Oficina Independiente de Apelaciones del IRS finaliza \no usted retira por escrito su solicitud para la audiencia. Al concluir la audiencia \ndel CDP, la Oficina Independiente de Apelaciones del IRS emitirá una carta con la \ndeterminación, a menos que usted haya retirado su solicitud de audiencia. Si está \nen desacuerdo con la determinación de la Oficina Independiente de Apelaciones del \nIRS, puede pedir una revisión judicial de la determinación con una petición ante el \nTribunal Tributario de los Estados Unidos, dentro del período de tiempo indicado \nen la carta de determinación. Es posible que usted no pueda plantear asuntos en el \nTribunal Tributario si no los planteó durante la audiencia de la Oficina Independiente \nde Apelaciones del IRS y el Tribunal Tributario puede limitar la evidencia que usted \npueda presentar, a la evidencia que usted presentó a la Oficina Independiente de \nApelaciones del IRS durante la audiencia. Por lo tanto, usted debe plantear todos los \nasuntos y presentar toda la evidencia durante la audiencia de la Oficina Independiente \nde Apelaciones del IRS, con el fin de conservar sus derechos a plantear los asuntos y \ntener evidencia considerada en los procedimientos judiciales posteriores.\nLa Oficina Independiente de Apelaciones del IRS retendrá jurisdicción sobre su \ndeterminación. Usted puede regresar a la Oficina Independiente de Apelaciones \ndel IRS si cree que la Oficina de Recaudación no cumplió con la determinación \nde la Oficina Independiente de Apelaciones del IRS, como se estableció, o si hay \nun cambio en sus circunstancias que afectan la determinación. Sin embargo, usted \ntiene que intentar primero trabajar con la Oficina de Recaudación para resolver el \nproblema.\nSi su solicitud para la audiencia del CDP no la presenta de manera oportuna y solicita \nuna audiencia equivalente, la ley no prohíbe el embargo y la ley de prescripción no \nes suspendida. Además, usted no puede recurrir al tribunal si está en desacuerdo \ncon la decisión de la Oficina Independiente de Apelaciones del IRS.\nEl procedimiento del CAP está disponible en más circunstancias que el \nprocedimiento del Proceso Debido de Cobro (CDP, por sus siglas en inglés). \n",
"3\nA diferencia del CDP, con el CAP usted no puede cuestionar la existencia o la \ncantidad de su obligación tributaria. Tampoco puede acudir a un tribunal si está en \ndesacuerdo con la decisión de la Oficina Independiente de Apelaciones del IRS en \nsu caso co n el CAP. Las acciones de cobro que puede apelar bajo el CAP son:\nAviso de Gravamen por el Impuesto Federal. Usted puede apelar la pro- \npuesta de la presentación del Aviso de Gravamen por el Impuesto Federal (NFTL, \npor sus siglas en inglés), o la actual presentación de un NFTL, la primera vez cuando \nse presenta un NFTL y cada presentación subsiguiente. También puede apelar la \ndenegación de solicitudes para retirar un NFTL y denegación de exoneraciones, \nsubordinaciones y sin sujeciones a un gravamen.\nLos terceros pueden presentar una apelación del CAP relacionada con la presentación \nde un Aviso de gravamen contra la propiedad del nominado o “álter ego”. No hay \nderechos del CDP disponibles para personas determinadas a ser nominadas o “álter \negos”. Las personas evaluadas como cesionarios, conforme a la Sección 6901 del \nCódigo de Impuestos Internos (IRC, por sus siglas en inglés), sin embargo, gozan \nde los derechos del CDP.\nAviso de Embargo. Usted puede apelar antes o después que el IRS coloque \nun embargo en sus salarios, cuenta bancaria u otra propiedad. Una vez que la \nrecaudación de ingresos del embargo ha sido enviada al IRS, usted también puede \napelar la denegación de parte del IRS de su solicitud de que la propiedad embargada \nsea devuelta a usted. Por favor tenga en cuenta, que una solicitud de devolución \nde ingresos recaudados por un embargo, tiene que hacerse dentro de 9 meses a \npartir de la fecha de dicho embargo. Vea la Sección 6343(d) del IRC. Usted también \npuede tener otros derechos adicionales de apelación con el CDP. Vea la información \nanterior sobre la Audiencia Disponible Bajo el Proceso Debido de Cobro.\nIncautación de la propiedad. Usted puede apelar antes o después que el IRS \nlleve a cabo una incautación, pero antes de que se venda la propiedad.\nDenegación, modificación o terminación del plan de pagos a plazos. \nUsted puede apelar cuando el IRS deniega su solicitud para un plan de pagos a \nplazos. También puede apelar cuando el IRS propone terminar o termina su plan de \npagos a plazos. Además, puede apelar cuando el IRS propone modificar o modifica \nsu plan de pagos a plazos.\nEmbargo indebido. Si usted no es responsable por el impuesto y el IRS ha \nembargado o incautado la propiedad que usted cree que le pertenece o en la que \nusted tiene un interés superior al IRS, puede apelar la denegación de parte del IRS \nde su solicitud para l ev ant ar el embargo, o la incautación, o la devolución de la \npropiedad o su valor. Por favor tenga en cuenta, que para solici- tar al IRS dev ol ver \nla propiedad embargada indebidamente, tiene que ser por escrito, presentarla dentro \nde 9 meses a partir del embargo o incautación y debe cumplir ciertos requisitos \nespecíficos. Vea la Publicación 4528, Making an Administrative Wrongful Levy \nClaim Under Internal Revenue Code (IRC) Section 6343(b) (Presentación de una \nreclamación administrativa contra un embargo indebido conforme a la Sección \n6343(b) del Código de Impuestos Internos, (IRC, por sus siglas en inglés)), \ndisponible en inglés.\n¿Cómo se apela la acción de gravamen o embargo, si su único contacto \nde cobro ha sido un Aviso o llamada telefónica?\n•\t\u0007\nLlame al IRS al número de teléfono mostrado en su aviso o identificado por \nel empleado del IRS en un contacto telefónico anterior. Esté preparado para \nexplicar con qué acción(es) usted está en desacuerdo y por qué. También \ndebe ofrecer una solución a su problema tributario.\n•\t\u0007\nSi usted no puede lograr un acuerdo con el empleado, indique al empleado \nque usted desea apelar la decisión. El empleado tiene que cumplir \nsu solicitud y le remitirá a un gerente. El gerente hablará con usted \ninmediatamente o le llamará posteriormente dentro de 24 horas.\n•\t\u0007\nExplique al gerente con qué acción(es) usted está en desacuerdo y por qué. \nEl gerente tomará una decisión sobre el caso. Si usted está en desacuerdo \ncon la decisión del gerente, su caso se enviará a la Oficina Independiente de \nApelaciones del IRS para revisión. Usted no tiene que presentar la solicitud de \nape- lación por escrito.\n¿Cómo se apela la acción de gravamen, embargo o incautación, si un \nFuncionario de Cobro de Impuestos se ha comunicado con usted?\n•\t\u0007\nSi usted está en desacuerdo con la decisión del Funcionario de Cobro \nde Impuestos, primero tiene que pedir una conferencia con el gerente de \nRecaudación.\n•\t\u0007\nSi usted no resuelve su desacuerdo con el gerente de Recaudación, \npuede presentar una solicitud escrita para la consideración de la Oficina \nIndependiente de Apelaciones del IRS, preferiblemente completando el \nFormulario 9423, Collection Appeal Request (Solicitud de apelación de \ncobro), en inglés. Este formulario está disponible en su oficina local del \nIRS, llamando al 1-800-829-3676, o en www.IRS.gov. Marque la(s) \nacción(es) con que usted está en desacuerdo y explique por qué. También \ndebe ofrecer una solución para resolver su problema tributario.\n•\tPresente el Formulario 9423 a esa Oficina de Recaudación.\n•\t\u0007\nSi usted solicita una apelación después que el IRS realizó una incautación, \ntiene que apelar al gerente de la Oficina de Recaudación dentro de 10 \ndías laborales después que el Aviso de incautación es entregado a usted o \ndejado en su hogar o negocio.\n•\t\u0007\nUsted debe comunicarle al Funcionario de Cobro de Impuestos o al \ngerente, dentro de 2 días laborables después de su conferencia con el \ngerente de la Oficina de Recaudación, si desea apelar conforme al CAP, \no el IRS continuará con la acción de cobro. Su Formulario 9423 debe \ntener el matasellos dentro de 3 días laborables después de la fecha de su \nconferencia con el gerente de la Oficina de Recaudación, para así evitar \nque continúe la acción de cobro.\n•\t\u0007\nSi solicita una conferencia y no se comunica con usted el gerente o la \npersona que se designe, dentro de dos (2) días laborables después de hacer \nla solicitud, puede comunicarse nuevamente con la Oficina de Recaudación \no presentar el Formulario 9423. Si presenta el Formulario 9423, anote la \nfecha de su solicitud para una conferencia en el encasillado 15 e indique que \nel gerente no se comunicó con usted. El Formulario 9423 debe recibirse o \ntener el matasellos dentro de cuatro (4) días laborables de su solicitud para \nuna conferencia, ya que la acción de cobro se puede reanudar.\n¿Cómo se apela la denegación del IRS de la solicitud para liberar o \ndevolver la propiedad embargada o incautada, si usted cree que la \npropiedad fue embargada o incautada indebidamente?\n•\t\u0007\nSi usted está en desacuerdo con la denegación de su solicitud para \nla liberación o devolución de la propiedad embargada o incautada \nindebidamente, o su valor, en pr i m e r l ug ar usted debe solicitar una \nconferencia con el gerente del Grupo Asesor que le denegó la solicitud.\n•\t\u0007\nLlame al número de teléfono indicado en la carta de denegación y explique \nque usted desea una conferencia con el gerente del Grupo Asesor.\n•\t\u0007\nSi usted no resuelve su desacuerdo con el gerente del Grupo Asesor, tiene \nque presentar una solicitud escrita para la consideración de la Oficina \nIndependiente de Apelaciones del IRS, preferiblemente en el Formulario \n9423, Collection Appeal Request (Solicitud de apelación de cobro), \nen inglés. Este formulario está disponible en su oficina local del IRS, \nllamando al 1- 800-829-3676 o en www.IRS.gov. Marque la acción con \nla que usted está en desacuerdo y explique por qué.\n•\t\u0007\nPresente el Formulario 9423 completado, a la oficina del Grupo Asesor \nque le denegó la solicitud para la liberación o devolución de la propiedad \nindebidamente embargada o incautada o su valor.\n¿Cómo se apela la denegación de un plan de pagos a plazos pro- puesto?\n•\t\u0007\nLlame al número de teléfono mostrado en la carta de denegación del \nplan de pagos a plazos propuesto y explique que usted desea apelar la \ndenegación. No es necesario que la solicitud de apelación sea por escrito, \na menos que un Funcionario de Cobro de Impuestos envió la carta de \ndenegación, en cuyo caso, su solicitud para la apelación tiene que ser \nAUDIENCIA DISPONIBLE BAJO EL PROGRAMA DE APELACIONES DE COBRO (CAP)\nPara los Gravámenes, Embargos, Incautaciones y Planes de Pagos a Plazos\n",
"por escrito, preferiblemente utilizando el Formulario 9423, Collection \nAppeal Request (Solicitud de apelación de cobro), en inglés. Aunque se \nrecomienda una conferencia, no necesita tener una conferencia con el \ngerente de la Oficina de Recaudación antes de apelar la denegación del \nplan de pagos a plazos propuesto.\n•\t\u0007\nTiene que presentar su solicitud para apelar la denegación del plan de pagos \na plazos propuesto en o antes del 30º día después de la fecha de la carta de \ndenegación (el envío por correo de una solicitud por escrito, incluyendo el \nFormulario 9423, debe tener el matasellos en o antes, de tal día).\n¿Cómo se apela l a t er m i na ci ó n de un plan de pagos a plazos?\n•\t\u0007\nLlame al número de teléfono mostrado en el aviso que indica que el IRS \ntiene la intención de terminar su plan de pagos a plazos. Si usted no puede \nresolver el asunto, entonces explique que desea apelar la terminación del \nplan. No es necesario que su solicitud para la apelación sea por escrito, \na menos que un Funcionario de Cobro de Impuestos envió el aviso de \nintención de terminar su plan de pagos a plazos, en cuyo caso, su solicitud \npara la apelación tiene que ser por escrito, preferiblemente utilizando el \nFormulario 9423, Collection Appeal Request (Solicitud de apelación de \ncobro), en inglés. Aunque se recomienda una conferencia, no necesita \ntener una conferencia con el gerente de la Oficina de Recaudación antes de \napelar la terminación del plan de pagos a plazos.\n•\t\u0007\nUsted tendrá 76 días a partir de la fecha del aviso de intención de \nterminar el plan de pagos, para solicitar una apelación. A menos que \nusted apele dentro de 30 días después de la fecha del aviso, o arregle \nsu incumplimiento del plan de pagos a plazos, el plan de pagos a plazos \nterminará automáticamente en el 46º día después de la fecha del aviso. A \npartir del 46º día y de la terminación de su acuerdo de pagos, su derecho \nde apelación continuará por 30 días más. Por consiguiente, su solicitud \nse tiene que hacer en o antes, del 76º día después de la fecha del aviso de \nintención de terminar el plan de pagos (el envío por correo de una solicitud \np or escrito, incluyendo el Formulario 9423, debe tener el matasellos en o \nantes, de tal 76º día).\n¿Cómo se apela una modificación propuesta o una modificación al plan \nde pagos a plazos?\nEl IRS puede proponer modificar los términos de su plan de pagos a plazos basado \nen su información financiera. Si el IRS no escucha de usted después de proponerle \nmodificar su plan de pagos a plazos, puede proceder a modificar su plan de pagos. \nSi a usted se le informa que su plan de pagos a plazos se está modificando o ha sido \nmodificado, puede solicitar una audiencia de apelaciones bajo los procedimientos \ndel CAP. Si usted desea presentar una apelación referente a una modificación \npropuesta o una modificación de su plan de pagos a plazos, por favor siga las \ninstrucciones de la sección titulada “¿Cómo se apela l a t er mi naci ón de un plan \nde pagos a plazos?”¿Qué pasará cuando se apela un caso?\nGravamen, Embargo e Incautación: Normalmente, el IRS no tomará nin- \nguna acción para recaudar el impuesto para los períodos tributarios que la Oficina \nIndependiente de Apelaciones del IRS está considerando, a menos que el IRS crea \nque el cobro del impuesto está en riesgo, o que usted es una entidad que cumple con \nlos criterios del Embargo por Impuestos sobre la Nómina que no reúne los requisitos.\nPlan de Pagos a Plazos: IMPORTANTE - El IRS no puede embargarle, hasta 30 \ndías después de la denegación o terminación de su acuerdo. Si usted apela dentro \ndel período de 30 días, se le prohibirá al IRS embargar hasta que se complete su \napelación, a menos que el IRS crea que el cobro del impuesto está en riesgo.\nUna vez que la Oficina Independiente de Apelaciones del IRS hace una decisión \nsobre su caso, esa decisión es obligatoria para ambos, usted y el IRS. Usted no \npuede obtener una revisión judicial de la decisión de la Oficina Independiente \nde Apelaciones del IRS después de una audiencia del CAP. Sin embargo, puede \nhaber otras oportunidades de obtener la revisión administrativa o judicial del \nasunto planteado en la audiencia del CAP. Por ejemplo, un tercero puede contestar \nun embargo indebido, presentando una acción en el tribunal del distrito. Vea \nla Publicación 4528, Making an Administrative Wrongful Levy Claim Under \nInternal Revenue Code (IRC) Section 6343(b), (Presentación de una reclamación \nadministrativa por embargo indebido bajo la Sección 6343(b) del Código de \nImpuestos Internos (IRC), en inglés.\nNota: El proporcionar información falsa, incumplir en proporcionar toda la \ninformación pertinente o el fraude, anulará la decisión de la Oficina Independiente \nde Apelaciones del IRS.\nApelaciones de otras acciones de cobro\nUsted también puede apelar otras acciones de cobro:\n•\tOfrecimiento de Transacción denegado\n•\tMulta propuesta por Recuperación del Fondo Fiduciario\n•\tReclamación denegada d e la multa por Recuperación del Fondo Fiduciario\n•\t\u0007\nSolicitud denegada para di s m i n ui r las multas (por ejemplo, pago \ntardío, presentación tardía o multas sobre los depósitos)\nPara litigar una multa en la Oficina Independiente de Apelaciones del IRS, siga los \nrequisitos de protesta en la Publicación 5(SP), Sus Derechos de Apelación y Cómo \nPreparar una Protesta si Usted No Está de Acuerdo. Además, la correspondencia \nque usted reciba en estos tipos de casos, le explicará dónde usted debe enviar su \nprotesta.\nAyuda si está experimentando daños económicos...\nLa Oficina del Servicio del Defensor del Contribuyente (TAS, por sus siglas en \ninglés), ayuda a los contribuyentes cuyos problemas con el IRS les están causando \ndaños económicos; quienes han tratado pero no han podido resolver sus problemas \ncon el IRS; y aquellos que entienden que un sistema o procedimiento del IRS no \nfunciona como debería. Si usted cree que reúne los requisitos para recibir ayuda del \nTAS, puede comunicarse con el TAS llamando al número libre de cargos del TAS al \n1-877-777-4778 o al 1-800-829-4059 si usa el sistema TTY/TDD (para personas \ncon problemas auditivos). Para obtener más información, visite www.IRS.gov/\nadvocate.\nEl TAS no puede extender el tiempo que usted tiene para solicitar las audiencias \ndel CDP, equivalente o CAP. Los plazos para solicitar estas audiencias se \nexplican en esta publicación.\nPublication 1660 (SP) (Rev. 2-2020) Catalog Number 39267D Department of the Treasury Internal Revenue Service www.IRS.gov\n"
] |
p1450.pdf
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0718 Publ 1450 (PDF)
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https://www.irs.gov/pub/irs-pdf/p1450.pdf
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[
"Instructions for Requesting a \nCertificate of Release of Federal Tax Lien \n IRS \n \nSection 6325(a) of the Internal Revenue Code directs us to release a Federal tax lien within 30 days of when the \nliability is fully paid or becomes legally unenforceable, or the IRS accepts a bond for payment of the liability. When \nall the liabilities shown on the Notice of Federal Tax Lien are satisfied, we will issue a Certificate of Release of \nFederal Tax Lien for filing in the same recording office where the notice of lien was filed. \nRequesting a Payoff \nIf you have not satisfied your liability, you can get the balance due your tax debt through one of the following: \n• Contacting the office assigned your account, if known \n• Visiting the “View Your Account” page on IRS.gov (http://www.irs.gov/payments/view-your-tax-account) \n• Requesting a payoff amount through the Centralized Lien Operation, as shown below \nRequesting a Copy of the Certificate \nWhen a Certificate of Release is mailed to the recording office, a copy of the certificate will be mailed to your last \nknown address. If you have not received a copy of the Certificate of Release after 30 days from satisfying your tax \nliability, you can check the status of the certificate by writing, faxing, or calling the Centralized Lien Operation: \nInternal Revenue Service \n \n \nTelephone Number: 800-913-6050 \nCentralized Lien Operation \n \n \nOutside the United States: 859-320-3526 \nP.O. Box 145595, Stop 8420G \n \nFax number: 855-753-8177 \nCincinnati, OH 45250-5595 \n \n \n \nThe copy of the certificate you receive will not show the official recording information. For a copy of the recorded \ncertificate, you must contact the recording office where the Certificate of Release of Federal Tax Lien was filed. \nRequesting a Certificate of Release \nIf the federal tax lien has not been released within 30 days of satisfying your tax liability, you can request a \nCertificate of Release of Federal Tax Lien. The request must be in writing and should be mailed to the Collection \nAdvisory Group servicing your area. See Publication 4235, Collection Advisory Group Addresses, to determine \nthe address to mail your request. \nYour request must contain the following information: \n• The date of your request \n• The name and address of the taxpayer \n• A telephone number with the best time for us to call you should we need additional information \n• A copy of each Notice of Federal Tax Lien you want released \n• An explanation why the lien should be released \n• If applicable, a copy of the canceled check or other proof of payment \nWe may need to research your account. We will provide a certificate of release once we have confirmed your \nliability is satisfied. \nIf you have an immediate or urgent need for a Certificate of Release of Federal Tax Lien, you can visit or \ntelephone the local IRS office. A list of local offices, their available services, and their hours of operation may be \nfound on IRS.gov by searching “Local Contacts.” When visiting the IRS office, be prepared to show proof of \npayment or other documentation that demonstrates your liability has been satisfied. \nShould there be an unpaid balance on your liability, you must pay the balance with guaranteed funds for the \nCertificate of Release to be immediately issued. Guaranteed funds include a certified check, cashier’s check, \nofficial bank check, or an acceptable money order (such as a postal or bank money order). For other forms of \npayment, the certificate of release will be issued within 30 days of the liability being satisfied. \nAdditional Information \nYou can find other information about the Federal tax liens on IRS.gov by searching “liens.” \nFor questions about a specific Notice of Federal Tax Lien, contact the Centralized Lien Operation or Collection \nAdvisory Group as directed above. \n \n \n \n \n \n \n Publication 1450 (Rev. 7-2018) Catalog Number 10665H Department of the Treasury Internal Revenue Service www.irs.gov \n"
] |
iss4pr.pdf
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0320 Inst SS-4 (PR) (PDF)
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https://www.irs.gov/pub/irs-pdf/iss4pr.pdf
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[
"Instrucciones para el \nFormulario SS-4PR\n(Rev. marzo de 2020)\nSolicitud de Número de Identificación Patronal (EIN)\nDepartment of the Treasury\nInternal Revenue Service\nLas secciones a las cuales se hace referencia abajo \ncorresponden al Código Federal de Impuestos Internos a \nmenos que se indique de otra manera.\nInstrucciones Generales\nUse estas instrucciones para completar el Formulario \nSS-4PR, Solicitud de Número de Identificación Patronal \n(EIN). Además, vea ¿Necesito Un EIN? en la página 2 \ndel Formulario SS-4PR.\nAcontecimientos Futuros\nPara obtener la información más reciente sobre los \nacontecimientos relacionados al Formulario SS-4PR y sus \ninstrucciones, como legislación promulgada después de \nque dichos documentos se hayan publicado, visite \nIRS.gov/FormSS4PR.\nPropósito de Este Formulario\nUse el Formulario SS-4PR para solicitar un número de \nidentificación patronal (EIN, por sus siglas en inglés). El \nEIN es un número que consta de nueve (9) dígitos (por \nejemplo, 12-3456789) expedido a dueños únicos de un \nnegocio, corporaciones, sociedades colectivas, caudales \nhereditarios (relictos), fideicomisos y otras entidades \ncomerciales para propósitos contributivos de declaración \ny radicación. La información que usted proporcione en \neste formulario se usará para establecer su cuenta \ncontributiva comercial.\nEl Formulario SS-4PR sólo puede ser usado por \npatronos en Puerto Rico. Si usted es un patrono \nque no está ubicado en Puerto Rico pero necesita \nsolicitar un EIN, tiene que utilizar el Formulario SS-4, \nApplication for Employer Identification Number (EIN), \ndisponible en inglés.\nSe utiliza un EIN para propósitos relacionados \núnicamente con sus actividades comerciales. No \nuse su EIN en lugar de su número de Seguro \nSocial (SSN, por sus siglas en inglés) o su número de \nidentificación de contribuyente individual (ITIN, por sus \nsiglas en inglés).\nRecordatorios\nSolicitud para un EIN hecha en línea (Internet). Los \nsolicitantes en los Estados Unidos o en los estados libres \nasociados con los Estados Unidos o territorios \n(posesiones) estadounidenses, pueden solicitar y recibir \nun EIN sin costo alguno en IRS.gov. Vea Cómo Solicitar \nun EIN, más adelante.\nRadique un solo Formulario SS-4PR. Un dueño único \nde un negocio, por lo general, deberá radicar solamente \nun Formulario SS-4PR y necesita un solo EIN, sin \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nimportar el número de negocios que se operen como \nnegocio de un dueño único o el número de nombres \ncomerciales que tenga un negocio. Sin embargo, si un \ndueño único se incorpora o se convierte en sociedad \ncolectiva, hay que obtener un nuevo EIN. Además, cada \ncorporación de un grupo de corporaciones afiliadas tiene \nque tener su propio EIN.\nEIN solicitado pero no recibido. Si no tiene un EIN \npara la fecha en que tenga que radicar la planilla, escriba \n“Solicitado” y la fecha en que lo solicitó en el espacio \ndonde se anota el EIN. No use su SSN en lugar de su EIN \nal completar formularios. Si no ha recibido el EIN para la \nfecha en que tenga que hacer un depósito de la \ncontribución, envíe su pago al centro de servicios del \nServicio de Rentas Internas que se le indique en las \ninstrucciones del formulario que radica. Asegúrese de \nhacer el cheque o giro a la orden de “United States \nTreasury” (Tesoro de los Estados Unidos) y escriba en el \nmismo su nombre (tal como aparece en el Formulario \nSS-4PR), dirección, clase de contribución, período \ntributario correspondiente y la fecha en que solicitó el EIN.\nPara información sobre los EIN y los depósitos de \nla contribución federal, vea la Publicación 179 y la \nPublicación 51, está última en inglés.\nPara garantizar un trato justo y equitativo para \ntodos los contribuyentes, las otorgaciones de los \nEIN se limitan a uno por parte responsable, por \ndía. Para fideicomisos, la limitación corresponde al \notorgante, propietario (dueño) o fideicomitente. Para \ncaudales hereditarios (relictos), la limitación corresponde \nal difunto (caudal hereditario del difunto) o el deudor \n(quiebra de caudal hereditario). Esta limitación \ncorresponde a todas las solicitudes de los EIN ya sean \nhechas en línea, por teléfono, por fax o por correo.\nCómo Solicitar un EIN\nPuede solicitar un EIN en línea (sólo para solicitantes en \nlos Estados Unidos, los estados libres asociados con los \nEstados Unidos o los territorios (posesiones) \nestadounidenses), llamando por teléfono (sólo para \nsolicitantes fuera de los Estados Unidos, los estados \nlibres asociados con los Estados Unidos o los territorios \n(posesiones) estadounidenses), por fax o por correo, \nsegún la urgencia de la situación en la que tenga que usar \nel número. Utilice sólo un método de solicitud por cada \nentidad comercial para que no reciba más de un EIN para \nuna entidad comercial.\nSolicitud en línea (Internet). Si tiene una residencia \nlegal, un negocio, una oficina o una agencia principal en \nlos Estados Unidos, los estados libres asociados con los \nEstados Unidos o los territorios (posesiones) \nCONSEJO\nPRECAUCION\n´\n!\nDec 17, 2019\nCat. No. 32588R\n",
"estadounidenses, puede recibir un EIN en línea y usarlo \ninmediatamente para radicar una planilla o para hacer un \npago. Visite el sitio web IRS.gov/espanol del IRS y en la \nsección titulada “Empresas/Negocios”; pulse sobre el \nenlace “Solicite un Número de Identificación del \nEmpleador (EIN)”.\nEl oficial principal, socio general, otorgante, propietario \n(dueño) o fideicomitente, etc., tiene que tener un número \nde identificación del contribuyente para individuos (SSN, \nEIN o ITIN) válido para utilizar la solicitud en línea. Los \ncontribuyentes que solicitan un EIN en línea tienen la \nopción de ver, imprimir y guardar la notificación de la \nasignación de su EIN al final de la sesión. Los terceros \nautorizados deben leer las instrucciones bajo Línea 18.\nSi NO tiene una residencia legal, un negocio, una \noficina o una agencia principal en los Estados \nUnidos, en los estados libres asociados con los \nEstados Unidos o en los territorios (posesiones) \nestadounidenses, no puede utilizar la solicitud en línea \n(Internet) para obtener un EIN. Por favor, use uno de los \notros métodos para solicitarlo.\nSolicitud por teléfono —opción disponible sólo para \nsolicitantes internacionales. Si NO tiene una \nresidencia legal, un negocio, una oficina o una agencia \nprincipal en los Estados Unidos, en los estados libres \nasociados con los Estados Unidos o en los territorios \n(posesiones) estadounidenses, puede llamar al \n267-941-1099 (esta llamada NO es libre de cargos), de \n6:00 a.m. a 11:00 p.m. (horario del este) de lunes a \nviernes, para obtener un EIN.\nLa persona que llama tiene que estar autorizada a \nrecibir el EIN y a contestar preguntas sobre el Formulario \nSS-4PR. Complete la sección Tercero autorizado \núnicamente si desea autorizar para que un individuo \nnombrado por usted reciba el EIN de la entidad y conteste \npreguntas sobre cómo se completó el Formulario \nSS-4PR. La autoridad de la persona nombrada (el tercero \nautorizado) termina una vez que se otorgue el EIN y se le \nenvíe al tercero autorizado. Usted tiene que completar el \nespacio para su firma para que esta autorización sea \nválida.\nNota: Será de ayuda que complete el Formulario SS-4PR \nantes de comunicarse con el IRS. Un funcionario del IRS \nusará la información facilitada en el Formulario SS-4PR \npara establecer su cuenta contributiva y asignarle un EIN. \nAnote el número que haya recibido en la esquina superior \nderecha del formulario, fírmelo y póngale la fecha. \nConserve esta copia para sus archivos.\nSi un funcionario del IRS se lo solicita, envíe por correo \no por fax el Formulario SS-4PR firmado (más toda \nautorización por escrito de un tercero autorizado) dentro \ndel plazo de 24 horas a la dirección del IRS indicada por \nel funcionario del IRS.\nEl IRS ya no otorga los EIN por teléfono a \ncontribuyentes nacionales. Sólo los solicitantes \ninternacionales pueden recibir un EIN por \nteléfono.\nSolicitud por fax. Bajo el programa Fax-TIN puede \nrecibir su EIN por fax, por lo general, dentro del plazo de 4 \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\ndías laborables. Complete y envíe por fax al IRS el \nFormulario SS-4PR utilizando el número Fax-TIN indicado \nbajo Adónde Enviar el Formulario por Correo o Fax, \nmás adelante. Se les cobrará un cargo por larga distancia \na las personas que hagan llamadas fuera de la zona \ntelefónica local de la oficina del IRS que recibe la solicitud \npor fax. Los números de Fax-TIN pueden usarse sólo \npara solicitar un EIN. Los números pueden cambiar sin \nprevio aviso. El servicio de Fax-TIN está disponible las 24 \nhoras al día, los 7 días de la semana.\nAsegúrese de incluir su número de fax para que el IRS \npueda enviarle por fax su EIN.\nSolicitud por correo. Complete el Formulario SS-4PR \npor lo menos 4 o 5 semanas antes de que tenga la \nnecesidad de un EIN. Firme y feche la solicitud y envíela a \nla dirección correspondiente indicada bajo Adónde \nEnviar el Formulario por Correo o Fax, más adelante. \nRecibirá su EIN por correo en aproximadamente 4 \nsemanas. Vea también Tercero autorizado, más \nadelante.\nLlame al 800-829-4933 para verificar o saber la \ncondición actual de una solicitud que haya hecho por \ncorreo.\nEl Formulario SS-4PR que se baja (descarga) de \nla página IRS.gov o IRS.gov/espanol es un \nformulario que se puede completar \nelectrónicamente y luego de completarlo, lo podrá utilizar \npara enviarlo al IRS por fax o por correo.\nAdónde Enviar el Formulario por Correo o Fax\nSi tiene un negocio, una \noficina o una agencia \nprincipal, o una residencia \nlegal en los Estados Unidos, \nlos estados libres asociados \ncon los Estados Unidos o en \nlos territorios (posesiones) \nestadounidenses y se \nencuentra ubicado en:\nEnvíe su solicitud por correo o \nfax:\nUno de los 50 estados o en el \nDistrito de Columbia\nInternal Revenue Service\nAttn: EIN Operation\nCincinnati, OH 45999\nFax: 855-641-6935\nSi no tiene un negocio, una \noficina o una agencia principal, o \nuna residencia legal en cualquier \nestado de los Estados Unidos o \nel Distrito de Columbia \n(internacional/territorios \n(posesiones) estadounidenses)\nInternal Revenue Service\nAttn: EIN International Operation\nCincinnati, OH 45999\n \nFax: 855-215-1627 (dentro de los \nEstados Unidos)\nFax: 304-707-9471 (fuera de los \nEstados Unidos)\nCómo Obtener Ayuda Contributiva, \nFormularios y Publicaciones\nAyuda contributiva para su negocio está \ndisponible en IRS.gov/espanol; pulse en la \nsección titulada “Empresas/Negocios”. Puede \nencontrar ayuda más detallada y recursos adicionales en \nIRS.gov/Businesses.\nCONSEJO\nCONSEJO\n-2-\nInstrucciones para el Formulario SS-4PR (Rev.12-2017)\n",
"Usted puede descargar o imprimir los formularios \ncontributivos y publicaciones que necesita en IRS.gov/\nFormsPubs. También puede hacer un pedido de \nformularios en IRS.gov/OrderForms que será enviado a \nusted por correo. Recibirá su pedido en \naproximadamente 10 días laborables.\nFormularios y Publicaciones de \nMayor Interés\nLos siguientes formularios e instrucciones pueden ser \nbeneficiosos para los contribuyentes que radican el \nFormulario SS-4PR:\n• Formulario 11-C, Occupational Tax and Registration \nReturn for Wagering (Declaración de impuestos sobre la \nocupación e inscripción para realizar la profesión de las \napuestas), en inglés.\n• Formulario 637, Application for Registration (For \nCertain Excise Tax Activities) (Solicitud de inscripción \n(Para ciertas actividades de impuestos sobre artículos de \nuso y consumo)), en inglés.\n• Formulario 720, Quarterly Federal Excise Tax Return \n(Declaración federal trimestral de impuestos sobre \nartículos de uso y consumo), en inglés.\n• Formulario 730, Monthly Tax Return for Wagers \n(Declaración mensual de impuestos para las personas \nque apuestan), en inglés.\n• Formulario 941-PR, Planilla para la Declaración Federal \nTRIMESTRAL del Patrono.\n• Formulario 944(SP), Declaración Federal ANUAL de \nImpuestos del Patrono o Empleador.\n• Formulario 990-T, Exempt Organization Business \nIncome Tax Return (Declaración de impuestos sobre los \ningresos comerciales de organizaciones exentas), en \ninglés.\n• Instrucciones para el Formulario 990-T, Exempt \nOrganization Business Income Tax Return (Declaración \nde impuestos sobre los ingresos comerciales de \norganizaciones exentas), en inglés.\n• Formulario 1023, Application for Recognition of \nExemption Under Section 501(c)(3) of the Internal \nRevenue Code (Solicitud para el reconocimiento de la \nexención conforme a la sección 501(c)(3) del Código \nFederal de Rentas Internas), en inglés.\n• Formulario 1024, Application for Recognition of \nExemption Under Section 501(a) (Solicitud para el \nreconocimiento de la exención conforme a la sección \n501(a)), en inglés.\n• Instrucciones para el Formulario 1041 y los Anexos A, \nB, G, J y K-1, Income Tax Return for Estates and Trusts \n(Declaración de impuestos sobre ingresos para caudales \nhereditarios y fideicomisos), en inglés.\n• Formulario 2290(SP), Declaración del Impuesto sobre \nel Uso de Vehículos Pesados en las Carreteras.\n• Formulario 2553, Election by a Small Business \nCorporation (Elección hecha por una corporación \ncomercial pequeña), en inglés.\n• Formulario 2848(SP), Poder Legal y Declaración del \nRepresentante.\n• Formulario 8821, Tax Information Authorization \n(Autorización para ver y/o recibir información \ncontributiva), en inglés.\n• Formulario 8822-B, Change of Address or Responsible \nParty — Business (Cambio de dirección o persona \nresponsable —Negocio), en inglés.\n• Formulario 8832, Entity Classification Election \n(Elección de clasificación de la entidad), en inglés.\n• Formulario 8849, Claim for Refund of Excise Taxes \n(Reclamación del reembolso de los impuestos sobre los \nartículos de uso y consumo), en inglés.\nPara más información sobre la radicación del \nFormulario SS-4PR y temas asociados, vea:\n• Publicación 15, Employer’s Tax Guide (Guía \ncontributiva para patronos), en inglés.\n• Publicación 51, Agricultural Employer’s Tax Guide \n(Guía contributiva para patronos agrícolas), en inglés.\n• Publicación 179, Guía Contributiva Federal para \nPatronos Puertorriqueños.\n• Publicación 538, Accounting Periods and Methods \n(Períodos y métodos contables), en inglés.\n• Publicación 542, Corporations (Corporaciones), en \ninglés.\n• Publicación 557, Tax-Exempt Status for Your \nOrganization (Estado de exención para su organización), \nen inglés.\n• Publicación 583, Starting a Business and Keeping \nRecords (Cómo establecer un negocio y mantener \ndocumentación), en inglés.\n• Publicación 966(SP), Sistema de pago electrónico del \nImpuesto federal: La Manera segura de pagar los \nimpuestos federales, en español.\n• Publicación 1635, Understanding Your EIN \n(Información para entender su número de identificación \npatronal), en inglés.\n• Publicación 1915(SP), Información Para Entender su \nNúmero de Identificación Personal del Contribuyente \n(ITIN) del IRS.\nInstrucciones Específicas\nSiga las instrucciones cuidadosamente para cada línea a \nfin de asegurar la tramitación rápida de la solicitud y evitar \npreguntas sobre información adicional que el IRS tenga \nque hacerle. Por lo general, escriba “N/A” (No aplica) en \nlas líneas que no le correspondan.\nLínea 1. Nombre legal de la entidad (o persona físi-\nca) por la que se solicita un EIN. Escriba el nombre \nlegal del solicitante (entidad o persona física) \nexactamente como aparece en su tarjeta de Seguro \nSocial, carta estatutaria u otro documento legal \npertinente. Se requiere completar esta línea.\nPersonas físicas (individuos). Escriba su nombre, \ninicial de su segundo nombre y apellido. Si es dueño \núnico de su propio negocio, escriba su nombre legal \n(personal) y no el de su negocio. Escriba su nombre \ncomercial en la línea 2. No use abreviaturas ni apodos en \nla línea 1.\nFideicomisos. Escriba el nombre del fideicomiso tal \ncomo aparece en el instrumento (documento) del \nfideicomiso.\nCaudal hereditario de una persona fallecida. \nEscriba el nombre del caudal hereditario. Para un caudal \nhereditario sin nombre legal, escriba el nombre del difunto \nseguido por “Caudal hereditario”.\nInstrucciones para el Formulario SS-4PR (Rev.12-2017)\n-3-\n",
"Sociedades colectivas. Escriba el nombre legal de la \nsociedad colectiva (partnership) tal como aparece en el \ncontrato de asociación que estableció la sociedad \ncolectiva.\nCorporaciones. Escriba el nombre tal como aparece \nen el certificado de incorporación u otro documento legal \nque la estableció.\nAdministradores de planes. Escriba el nombre del \nadministrador del plan. El administrador de un plan al cual \nse le asignó anteriormente un EIN deberá usar el mismo \nnúmero que se le asignó anteriormente.\nLínea 2. Nombre comercial de la entidad. Escriba el \nnombre comercial del negocio, si es distinto al nombre \nlegal. El nombre comercial es el mismo nombre que usted \nusa en la operación de su negocio o nombre bajo el cual \nse hace negocios (DBA, por sus siglas en inglés).\nUse el nombre legal completo del solicitante que \nescribió en la línea 1 en todas las planillas que \nserán radicadas a nombre del negocio. (No \nobstante, si escribe el nombre comercial en la línea 2 y \ndecide usar ese nombre en lugar de su nombre legal, \nescríbalo en toda planilla para la contribución que \nradique). Use sólo el nombre legal (o sólo el nombre \ncomercial) en toda planilla para evitar demoras y errores \nen la tramitación de la misma.\nLínea 3. Nombre del albacea, administrador, síndico \no persona a cargo. En el caso de un fideicomiso, \nescriba el nombre del síndico (fideicomisario). En el caso \nde un caudal hereditario, escriba el nombre del albacea, \nadministrador, representante personal u otro agente \nfiduciario. Si el solicitante ha designado a una persona \npara que reciba información relacionada con las \ncontribuciones, escriba el nombre de esa persona como \n“persona a cargo”. Escriba el primer nombre, inicial del \nsegundo nombre y el apellido de tal persona.\nLíneas 4a–4b. Dirección postal. Escriba la dirección \npostal en la cual la entidad recibe su correspondencia. Si \nla dirección del solicitante está ubicada fuera de los \nEstados Unidos, los estados libres asociados con los \nEstados Unidos o los territorios (posesiones) \nestadounidenses, tiene que escribir la ciudad, provincia o \nestado, código postal y el nombre del país. No use una \nabreviatura para el nombre del país. Si se completa la \nlínea 3, escriba la dirección del albacea, fideicomisario o \n“persona a cargo”. Por regla general, se usará esta \ndirección en toda planilla de contribución que se radique.\nSi el solicitante radica el Formulario SS-4PR sólo para \nobtener un EIN para propósitos del Formulario 8832, en \ninglés, use la misma dirección a la cual quiere que le \nenvíen la carta de aprobación o denegación.\nRadique el Formulario 8822-B, en inglés, para \ninformar todo cambio subsiguiente de la dirección \npostal de la entidad.\nLíneas 5a–5b. Dirección del negocio. Incluya la \ndirección física de la entidad únicamente si es distinta de \nla dirección indicada en las líneas 4a–4b. No escriba un \napartado postal en este espacio. Si la dirección del \nsolicitante está ubicada fuera de los Estados Unidos, los \nestados libres asociados con los Estados Unidos o los \nPRECAUCION\n´\n!\nCONSEJO\nterritorios (posesiones) estadounidenses, tiene que \nescribir la ciudad, provincia o estado, código postal y el \nnombre del país. No use una abreviatura para el nombre \ndel país.\nLínea 6. Nombre del estado (y/o condado) donde es-\ntá ubicado el negocio principal. Escriba la ubicación \nfísica principal del negocio.\nLíneas 7a–7b. Nombre de las personas o parte res-\nponsable. Escriba el nombre completo (primer nombre, \ninicial de su segundo nombre y apellido, si corresponde) y \nSSN, ITIN o EIN de la parte responsable de la entidad.\nDefinición de “parte responsable”. La parte \nresponsable es la persona que en última instancia posee \no controla la entidad o que ejerce el control efectivo final \nsobre la entidad. El individuo identificado como la parte \nresponsable debe tener cierto grado de control o tener \nderecho a los fondos o bienes de la entidad, lo cual, a los \nefectos prácticos, permite a dicho individuo controlar, \nmanejar o administrar directa o indirectamente la entidad \ny la enajenación de los fondos y bienes de dicha entidad. \nA menos que el solicitante sea una entidad \ngubernamental, la parte responsable tiene que ser \nun individuo (es decir, una persona física), no una \nentidad.\n• Para las entidades con acciones o intereses cotizados \nen una bolsa de valores pública o inscritos en los \nregistros de la Securities and Exchange Commission \n(Comisión de Valores de Bolsa de los Estados Unidos), \nuna parte responsable es: (a) el oficial principal, si la \nentidad es una corporación; o (b) un socio general, si es \nuna sociedad colectiva (partnership). El requisito general \nde que la parte responsable tiene que ser un individuo \ncorresponde a estas entidades. Por ejemplo, si una \ncorporación es el socio general de una sociedad colectiva \ncotizada en bolsa para la cual se presenta el Formulario \nSS-4PR, entonces la parte responsable es el oficial \nprincipal de la corporación.\n• Para organizaciones exentas de contribuciones, la \nparte responsable es generalmente la misma que el \n“oficial principal” como se define en las Instrucciones del \nFormulario 990.\n• Para entidades gubernamentales, la parte responsable \nes generalmente la agencia o el representante de la \nagencia que tiene autoridad para comprometer \nlegalmente a la entidad gubernamental en particular.\n• Para fideicomisos, la parte responsable es un \notorgante, propietario (dueño) o fideicomitente.\n• Para el caudal hereditario del difunto, la parte \nresponsable es el albacea, el administrador, el \nrepresentante personal u otro agente fiduciario.\nRadique el Formulario 8822-B, en inglés, para \ninformar todo cambio subsiguiente de la \ninformación de la parte responsable.\nSi está solicitando un EIN para una entidad \ngubernamental, puede anotar el EIN de la parte \nresponsable en la línea 7b. De lo contrario, tiene que \nanotar un SSN o ITIN en la línea 7b. Pero deje la línea 7b \nen blanco, o escriba “N/A”, “extranjero” o algo similar si la \nparte responsable no tiene y no reúne los requisitos para \nobtener un SSN o ITIN.\nCONSEJO\n-4-\nInstrucciones para el Formulario SS-4PR (Rev.12-2017)\n",
"Líneas 8a–8c. Información para compañías de res-\nponsabilidad limitada. Una compañía de \nresponsabilidad limitada (LLC, por sus siglas en inglés) es \nuna entidad organizada conforme a las leyes de un \nestado o país extranjero como entidad de responsabilidad \nlimitada. Para propósitos contributivos federales, una LLC \npuede ser tratada como sociedad colectiva o corporación \nque no se le considera como una entidad distinta \n(separada) del propietario.\nPor defecto, una LLC nacional que tiene sólo un \nmiembro no se le considera como una entidad distinta \n(separada) del propietario y tiene que incluir todos sus \ningresos y gastos en la planilla contributiva del propietario \n(por ejemplo, en el Anexo C del Formulario 1040 o \n1040-SR, en inglés). Para más información sobre las LLC \nde un solo miembro, vea Entidades no consideradas \ncomo separadas del propietario, más adelante.\nTambién por defecto, una LLC con dos o más \nmiembros es tratada como una sociedad colectiva. Una \nLLC nacional puede radicar el Formulario 8832 para evitar \ncualquiera de las dos clasificaciones por defecto y optar \npor ser clasificada como asociación a quien se le gravan \nimpuestos como si fuera una corporación. Para más \ninformación sobre la clasificación de entidades \n(incluyendo las reglas para entidades extranjeras), vea el \nFormulario 8832 y sus instrucciones, en inglés.\nSi la respuesta a la pregunta en la línea 8a es “Sí”, \nanote el número de miembros de la LLC en la línea 8b. Si \nla LLC le pertenece únicamente a un matrimonio en un \nestado donde rige la comunidad de bienes matrimoniales, \ny ellos eligen tratar a la entidad como entidad que no se \nconsidera distinta (separada) del propietario, anote “1” en \nla línea 8b.\nNo radique el Formulario 8832 si la LLC acepta \nlas clasificaciones por defecto mencionadas \nanteriormente. Si la LLC radica a su debido \ntiempo el Formulario 2553, en inglés, la LLC será tratada \ncomo una corporación a partir de la fecha en que entra en \nvigor la elección de corporación de tipo S (sociedad \ncomercial de tratamiento contributivo simplificado), \nsiempre y cuando cumpla con las demás condiciones \npara ser tratada como corporación de tipo S. La LLC no \nnecesita radicar también el Formulario 8832, en inglés, \nademás del Formulario 2553. Vea las Instrucciones para \nel Formulario 2553, en inglés.\nLínea 9a. Clase de entidad. Marque el encasillado que \nmejor describa la clase de entidad o negocio que solicita \nel EIN. Si es una persona física extranjera que ya recibió \nun ITIN anteriormente, anote ese ITIN en lugar de un SSN \nsolicitado.\nEsta elección no sirve de clasificación de una \nentidad o negocio para propósitos contributivos. \nVea Entidades no consideradas como \nseparadas del propietario, más adelante.\nDueño único. Marque este encasillado si radica el \nFormulario 1040-PR y participa en un plan calificado o \ntiene que radicar planillas federales de contribución sobre \nla nómina, sobre artículos de uso y consumo, sobre \nalcoholes, tabaco o armas de fuego, planillas de \ninformación o es pagador de ganancias de juegos de \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nazar. Anote el SSN o ITIN del solicitante en el espacio \ncorrespondiente. Si es extranjero no residente sin \nninguna fuente de ingresos principalmente relacionada \ncon la operación de una ocupación o negocio dentro de \nlos Estados Unidos, anote “N/A” (para “no aplica”). No \ntiene que anotar aquí ningún SSN o ITIN.\nCorp. (anote núm. de formulario que se radica). \nEste encasillado es para toda corporación que no sea una \ncorporación de servicios personales. Si marca este \nencasillado, anote en el espacio provisto el número del \nformulario para la contribución sobre los ingresos que la \nentidad tiene que radicar.\nSi anotó “1120-S” después del encasillado \ntitulado Corp. (anote núm. de formulario que \nse radica), la corporación tiene que radicar un \nFormulario 2553 a más tardar el día 15 del tercer mes del \naño contributivo durante el cual la elección entra en vigor. \nTendrá que seguir radicando el Formulario 1120 normal \nhasta que se reciba y se le apruebe el Formulario 2553. \nVea las Instrucciones para el Formulario 2553, en inglés.\nCorp. de servicios personales. Marque este \nencasillado si la entidad es una corporación de servicios \npersonales. Una entidad es una corporación de servicios \npersonales durante un año contributivo solamente si:\n• La actividad principal de la entidad durante el período \nde prueba (el año contributivo anterior, por lo general), \npara el año contributivo es el desempeño de servicios \npersonales mayormente por los empleados-dueños y\n• Los empleados-dueños poseen al menos el 10% del \nvalor justo del mercado de las acciones del negocio en \ncirculación al terminar el último día del período de prueba.\nEn los servicios personales se incluye el desempeño \nde servicios en campos como la contabilidad, ciencia \nactuarial, arquitectura, asesoramiento, ingeniería, salud \n(incluyendo servicios veterinarios), derecho y las artes \nescénicas. Si desea más información relacionada con \ncorporaciones de servicios personales, vea las \nInstrucciones para el Formulario 1120 y la Publicación \n542, ambas en inglés.\nSi la corporación se formó recientemente, el \nperíodo de prueba comienza el primer día de su \naño contributivo y termina en la fecha que ocurra \nprimero entre el último día de su año contributivo o el \núltimo día del año natural en que comienza su año \ncontributivo.\nOtra organización sin fines de lucro (especifique). \nMarque este encasillado si se trata de una organización \nsin fines de lucro que no sea una iglesia u organización \ncontrolada por una iglesia y especifique el tipo de \norganización (por ejemplo, una organización educativa).\nSi la organización desea recibir también una \nexención de pagar contribuciones, usted tiene \nque completar y radicar el Formulario 1023 (o \nFormulario 1023-EZ) o el Formulario 1024, ambos en \ninglés. Vea la Publicación 557, también en inglés, para \nmás información.\nSi la organización recibió exención conforme a una \ncarta de exención de grupo, anote en el espacio indicado \nel número de exención de grupo (NEG) que consta de \ncuatro (4) dígitos. (No confunda el NEG con el EIN, el cual \nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nInstrucciones para el Formulario SS-4PR (Rev.12-2017)\n-5-\n",
"consta de nueve (9) dígitos). Si no sabe el NEG, \ncomuníquese con la organización matriz. Vea la \nPublicación 557 para más información sobre las cartas de \nexención de grupo.\nSi la organización es una organización política \nconforme a la sección 527, marque el encasillado Otra \norganización sin fines de lucro (especifique) y \nespecifique “Organización conforme a la sección 527” en \nel espacio a la derecha. Para que una organización \npolítica conforme a la sección 527 sea reconocida como \nexenta de contribuciones, tiene que radicar \nelectrónicamente el Formulario 8871, Political \nOrganization Notice of Section 527 Status (Notificación de \nestado de organización política conforme a la sección \n527), disponible en inglés, dentro de 24 horas a partir de \nla fecha en que se estableció la organización. La \norganización podría también tener que radicar el \nFormulario 8872, Political Organization Report of \nContributions and Expenditures (Informe de \ncontribuciones y desembolsos de una organización \npolítica), disponible en inglés. Visite el sitio web IRS.gov/\nPolOrgs, en inglés, para más información.\nCaudal hereditario. Un caudal hereditario es una \nentidad legal creada como resultado del fallecimiento de \nuna persona. Anote el SSN o ITIN de la persona fallecida \nen el espacio provisto.\nAdministrador de un plan. Si el administrador del \nplan es un individuo, anote el ITIN (Número de \nidentificación del contribuyente para individuos) del \nmismo en el espacio indicado.\nNHIBR (REMIC). Marque este encasillado si la entidad \no negocio ha optado por ser tratado como negocio \nhipotecario de inversiones en bienes raíces (NHIBR). Vea \nlas Instrucciones para el Formulario 1066, U.S. Real \nEstate Mortgage Investment Conduit (REMIC) Income \nTax Return (Declaración de impuestos sobre los ingresos \nde negocios hipotecarios de inversiones en bienes \nraíces), en inglés, para más información.\nGobierno estatal/municipal. Los gobiernos estatales \ny municipalidades, por lo general, tienen las \ncaracterísticas de un gobierno, tales como el poder fiscal, \nfuerza policíaca y la autoridad civil. Si no está seguro de si \nsu organización es un gobierno, visite IRS.gov e ingrese \n“What are government entities?” (¿Qué son las entidades \ngubernamentales?) en el encasillado Search (Buscar) \npara más información. La información está disponible en \ninglés.\nGobierno federal. El gobierno federal está compuesto \npor tres ramas (ejecutiva, legislativa y judicial), así como \npor agencias federales independientes. Los sindicatos, \nlas organizaciones de veteranos estadounidenses de \nguerras extranjeras (VFW, por sus siglas en inglés) y \norganizaciones políticas no son agencias federales.\nOtro (especifique). Si ninguna de las categorías \nmencionadas anteriormente le corresponde, marque el \nencasillado Otro (especifique). Escriba la clase de \nentidad y la clase de planilla, si alguna, que va a radicar \n(por ejemplo, “Fondo fiduciario común, Formulario 1065” \no “Estableció un plan de pensiones”). No escriba “N/A”. Si \nes persona física extranjera que solicita un EIN, vea las \ninstrucciones para las líneas 7a–7b, explicadas \nanteriormente.\n• Patronos de empleados domésticos. Si es persona \nfísica que empleará a alguien para que preste servicios en \nsu hogar, marque el encasillado Otro (especifique) y \nescriba “Patrono de empleados domésticos” y su SSN. Si \nes un fideicomiso que reúne los requisitos para ser \npatrono de empleados domésticos, no tiene que usar un \nEIN distinto para declarar información contributiva \nrelacionada con sus empleados domésticos; use el EIN \nde ese fideicomiso.\n• Agente de patrono de empleados domésticos. Si \nes agente de un patrono de empleados domésticos y \ndicho patrono es un individuo minusválido o beneficiario \nde asistencia social que recibe servicios de cuidado en el \nhogar por medio de un programa estatal o local, marque \nel encasillado Otro (especifique) y escriba “Agente de \npatrono de empleados domésticos”. Para más \ninformación vea el Procedimiento Tributario 84-33 y el \nProcedimiento Tributario 2013-39. Dichos procedimientos \ntributarios están en inglés. Si es un gobierno estatal o \nmunicipal, también marque el encasillado para Gobierno \nestatal/municipal.\n• QSub. Marque el encasillado Otro (especifique) y \nespecifique “QSub” si se trata de una compañía \nsubsidiaria calificada conforme al subcapítulo S. Vea la \nResolución Administrativa Contributiva 2008-18, la cual \nse encuentra en inglés en la página 674 del Internal \nRevenue Bulletin 2008-13 (Boletín de Impuestos Internos \n2008-13), si la elección de QSub se hace de acuerdo con \nuna reorganización realizada conforme a la sección \n368(a)(1)(F), y Entidades no consideradas como \nseparadas del propietario, a continuación.\n• Agente a cargo de la retención. Si es agente a cargo \nde retención y está obligado a radicar el Formulario 1042, \nmarque el encasillado Otro (especifique) y escriba \n“Agente a cargo de la retención”.\nEntidades no consideradas como separadas del \npropietario. Una entidad no considerada como separada \ndel propietario es una entidad que reúne los requisitos y \nque no se considera como separada de su propietario \npara fines contributivos federales. Las entidades no \nconsideradas como separadas del propietario incluyen \nlas compañías de responsabilidad limitada (limited liability \ncompany o LLC, por sus siglas en inglés) de un solo \nmiembro y determinadas entidades extranjeras que \nreúnen los requisitos. Vea las instrucciones en el \nFormulario 8832 y en el Formulario 8869 y la sección \n301.7701-3 de la Reglamentación Contributiva para \ninformación adicional sobre entidades nacionales y \nextranjeras no consideradas como separadas del \npropietario.\nLa entidad no considerada como separada del \npropietario está obligada a utilizar su nombre y su EIN \npara declarar y pagar contribuciones sobre la nómina; \npara inscribirse en actividades de la contribución sobre \nartículos de uso y consumo en el Formulario 637; para \npagar y declarar contribuciones sobre artículos de uso y \nconsumo declaradas en los Formularios 720, 730, \n2290(SP) (o 2290, en inglés) y 11-C; para reclamar todo \nreembolso, crédito y pago en el Formulario 8849; y donde \nuna entidad estadounidense no considerada como \nseparada del propietario le pertenece completamente a \nuna persona extranjera, para radicar las declaraciones \ninformativas en el Formulario 5472, Information Return of \n-6-\nInstrucciones para el Formulario SS-4PR (Rev.12-2017)\n",
"a 25% Foreign-Owned U.S. Corporation or a Foreign \nCorporation Engaged in a U.S. Trade or Business \n(Declaración informativa de una corporación \nestadounidense que tiene un 25% o más de propietarios \nextranjeros o de o una corporación extranjera que ejerce \nuna ocupación o negocio dentro de los Estados Unidos), \ndisponible en inglés. Vea las instrucciones relativas a las \nplanillas de contribución sobre la nómina y sobre artículos \nde uso y consumo y el Formulario 5472 para más \ninformación.\n \nComplete el Formulario SS-4PR para entidades no \nconsideradas como separadas del propietario conforme a \nlo siguiente:\n• Si una entidad no considerada como separada del \npropietario radica el Formulario SS-4PR para obtener un \nEIN porque está obligada a declarar y pagar \ncontribuciones sobre la nómina y sobre artículos de uso y \nconsumo o para fines no federales como un requisito \nestatal, marque el encasillado Otro (especifique) de la \nlínea 9a y escriba “Entidad no considerada como \nseparada del propietario” (o “Entidad no considerada \ncomo separada del propietario-propietario único” si una \npersona física es propietaria de la entidad no considerada \ncomo separada del propietario).\n• Si la entidad no considerada como separada del \npropietario solicita un EIN para fines de la radicación del \nFormulario 5472 conforme a la sección 6038A tal como \nse requiere para una entidad no considerada separada \ndel propietario que le pertenece completamente a una \npersona extranjera, marque el encasillado Otro \n(especifique) de la línea 9a y escriba “Entidad no \nconsiderada como separada del propietario —Formulario \n5472”.\n• Si la entidad no considerada como separada del \npropietario solicita un EIN para fines de la radicación del \nFormulario 8832 para elegir la clasificación como \nasociación a la que se le gravan contribuciones como si \nfuera una corporación, o el Formulario 2553 para elegir \nser reconocida como corporación de tipo S, marque el \nencasillado Corp. (anote núm. de formulario que se \nradica) de la línea 9a y escriba “Miembro único” y el \nnúmero del formulario de la planilla que se radicará \n(Formulario 1120 u 1120-S).\n• Si la entidad no considerada como separada del \npropietario solicita un EIN porque ha adquirido uno o más \npropietarios adicionales y la clasificación de la misma ha \ncambiado a la de una sociedad colectiva (partnership) \nconforme a las reglas que rigen las clasificaciones por \ndefecto de la sección 301.7701-3(f) de la Reglamentación \nContributiva, marque el encasillado Sociedad colectiva \nde la línea 9a.\n• Si una entidad extranjera que reúne los requisitos \nsolicita un EIN con el propósito de radicar el Formulario \n8832 para elegir ser clasificada como una entidad no \nconsiderada como separada del propietario, marque el \nencasillado Otro (especifique) de la línea 9a y escriba \n“Entidad extranjera no considerada como separada del \npropietario”.\nLínea 10. Motivo por el cual solicita el EIN. Marque un \nencasillado solamente. No escriba “N/A”. Se requiere \nhacer una selección.\nNuevo negocio. Marque este encasillado si va a \nestablecer un nuevo negocio que necesita un EIN. Si \nmarca este encasillado, escriba la clase de negocio que \nva a establecer. No lo solicite si posee un EIN y sólo \nañade un nuevo lugar de negocio.\nContrató empleados. Marque este encasillado si es \nun negocio establecido que solicita un EIN debido a que \nha contratado, o que va a contratar, empleados y se le \nrequiere dicho número para radicar planillas de \ncontribución sobre la nómina. No lo solicite si ya tiene un \nEIN y lo único que está haciendo es contratar nuevos \nempleados. Para información sobre las contribuciones \nsobre la nómina (por ejemplo, correspondientes a los \nfamiliares), vea la Publicación 179.\nUsted tiene que hacer depósitos electrónicos de \ncontribución mediante el Electronic Federal Tax \nPayment System (EFTPS) (Sistema electrónico \npara hacer pagos de la contribución federal o EFTPS, por \nsus siglas en inglés) de todas las contribuciones por \ndepositar (como cantidades depositadas por concepto de \nlas contribuciones sobre la nómina, sobre los artículos de \nuso y consumo o la contribución federal sobre el ingreso \ncorrespondiente a corporaciones). Vea la Publicación 179 \ny la Publicación 966(SP), ambas en español.\nPara propósitos bancarios. Marque este encasillado \nsi solicita un EIN solamente para propósitos bancarios y \nescriba el propósito bancario (por ejemplo, cuenta de una \nliga de boliche para depositar las cuotas o una asociación \nde inversiones para declarar sus dividendos e intereses).\nCambió la clase de organización. Marque este \nencasillado si el negocio cambió la clase de organización. \nPor ejemplo, el negocio anteriormente era negocio con \ndueño único y ahora va a ser incorporado o convertido en \nuna sociedad colectiva (partnership). Si marca este \nencasillado, especifique en el espacio provisto \n(incluyendo todo espacio disponible inmediatamente \ndebajo del encasillado) la clase de cambio hecho. Por \nejemplo, “De negocio con dueño único a sociedad \ncolectiva”.\nCompró un negocio establecido. Marque este \nencasillado si compró un negocio que ya se había \nestablecido. No use el EIN del dueño anterior a menos \nque usted haya logrado ser “dueño” de una corporación \nmediante la adquisición de las acciones de la misma.\nEstableció un fideicomiso. Marque este encasillado \nsi estableció un fideicomiso y escriba la clase de \nfideicomiso establecido. Por ejemplo, indique si el mismo \nes un fideicomiso caritativo no exento de pagar \ncontribuciones o un fideicomiso de intereses divididos.\nExcepción: No radique este formulario para ciertos \nfideicomisos de tipo otorgante. El fideicomisario no \nnecesita un EIN para el fideicomiso si el mismo provee a \ntodos los pagadores el nombre y el TIN del otorgante/\ndueño y la dirección del fideicomiso. Sin embargo, los \nfideicomisos otorgantes que no radican usando el Método \nOpcional 1 y los fideicomisos de un arreglo IRA que están \nobligados a radicar el Formulario 990-T, en inglés, tienen \nque tener un EIN. Para más información sobre los \nfideicomisos otorgantes, vea las Instrucciones para el \nFormulario 1041, en inglés.\nPRECAUCION\n´\n!\nInstrucciones para el Formulario SS-4PR (Rev.12-2017)\n-7-\n",
"No marque este encasillado si solicita un EIN para \nun fideicomiso al establecer un plan de pensiones \nnuevo. En vez de hacer eso, marque el \nencasillado Estableció un plan de pensiones \n(especifique).\nEstableció un plan de pensiones. Marque este \nencasillado si estableció un plan de pensiones y necesita \nun EIN para propósitos de declaración. Además, escriba \nen el espacio provisto la clase de plan establecido. Para \nmás información relacionada con planes de pensiones, \nvisite IRS.gov e ingrese “Types of retirement plans” (Tipos \nde planes para la jubilación) en el encasillado Search \n(Buscar).\nMarque este encasillado si solicita un EIN para un \nfideicomiso cuando se establece un plan de \npensiones nuevo. Además, marque el encasillado \nOtro (especifique) en la línea 9a y escriba “Estableció \nun plan de pensiones” en el espacio provisto.\nOtro (especifique). Marque este encasillado si solicita \nun EIN para un propósito diferente al que aparece en los \nencasillados e indique el propósito. Por ejemplo, si se ha \nformado una entidad gubernamental estatal nueva, hay \nque escribir “Entidad de un gobierno estatal recién \nformada” en el espacio provisto. Una entidad \nestadounidense no considerada como separada del \npropietario extranjero a quien se le requiere radicar un \nFormulario 5472 debe escribir “Entidad estadounidense \nno considerada como separada del propietario extranjero \nque radica el Formulario 5472” en el espacio provisto.\nLínea 11. Fecha en que se estableció o adquirió el \nnegocio. Si va a establecer un negocio nuevo, anote la \nfecha en que el mismo va a comenzar a operar. Si el \nnegocio que adquirió ya estaba en operación, anote la \nfecha en que lo adquirió. Para los solicitantes extranjeros, \nésta es la fecha que usted comenzó o adquirió un negocio \nen los Estados Unidos. Si está cambiando la forma de \nposesión de su negocio, anote la fecha en que comenzó \nla nueva forma de posesión de la entidad. Los \nfideicomisos deberán anotar la fecha en que los mismos \nfueron provistos de fondos o la fecha en la cual al \nfideicomiso se le requirió obtener un EIN conforme a la \nsección 301.6109-1(a)(2) de la Reglamentación \nContributiva. Los caudales hereditarios deberán anotar la \nfecha de fallecimiento de la persona cuyo nombre \naparece en la línea 1 o la fecha en la que el caudal \nhereditario fue legalmente consolidado.\nLínea 12. Mes en el que se cierra el año contable. \nEscriba el último mes de su año contable o contributivo. \nUn año contable o contributivo, por lo general, consta de \n12 meses consecutivos. El mismo puede ser tanto un año \nnatural, como un año fiscal (incluyendo un período de 52 \nó 53 semanas). Un año natural se compone de 12 meses \nconsecutivos que terminan el 31 de diciembre. Un año \nfiscal es un año que consta de 12 meses consecutivos \nque terminan en cualquier mes del año, excepto \ndiciembre, o un año que consta de 52 ó 53 semanas. \nPara más información relacionada con los períodos \ncontributivos, vea la Publicación 538, en inglés.\nIndividuos (personas físicas). El año contributivo de \nun individuo es, por lo general, el año natural.\nCONSEJO\nCONSEJO\nSociedades colectivas (partnerships). Las \nsociedades colectivas tienen que usar uno de los años \ncontributivos siguientes:\n• El año contributivo de la mayoría de los socios.\n• El año contributivo usado comúnmente por todos los \nsocios principales.\n• El año contributivo que resulta en el más mínimo \naplazamiento del monto total de los ingresos.\n• En ciertos casos, algún otro año contributivo.\nVea las Instrucciones para el Formulario 1065, en \ninglés, para más información.\nNHIBR (REMIC). Un negocio hipotecario de \ninversiones en bienes raíces (NHIBR, también conocido \ncomo REMIC, por sus siglas en inglés) tiene que \nestablecer el año natural como su año contributivo.\nCorporación de servicios personales. Una \ncorporación de servicios personales, por lo general, tiene \nque establecer un año natural, a menos que cumpla uno \nde los siguientes requisitos:\n• Puede establecer que existe un propósito comercial \npara usar un año contributivo diferente.\n• Elige, conforme a la sección 444, un año contributivo \nque no sea un año natural.\nFideicomisos. Por lo general, un fideicomiso tiene que \nusar un año natural, a menos que sea uno de los \nfideicomisos siguientes:\n• Un fideicomiso exento de contribución.\n• Un fideicomiso operado con fines caritativos.\n• Un fideicomiso cuyo otorgante (cesionista) también es \ndueño del mismo.\nLínea 13. Número máximo de empleados que espera \ntener en los próximos 12 meses. Complete cada \nencasillado anotando el número (incluyendo cero (-0-)) de \nlos empleados Agrícolas, Domésticos u Otros que \nespera tener en los próximos 12 meses.\nSi no espera tener empleados, ignore la línea 14.\nLínea 14. ¿Desea radicar el Formulario 944(SP)? Si \nespera que su obligación contributiva sobre la nómina sea \nde $1,000 o menos en un año natural completo, reúne los \nrequisitos para radicar el Formulario 944(SP) anualmente \n(una vez cada año) en lugar de radicar el Formulario \n941-PR trimestralmente (cada 3 meses). En la mayoría de \nlos casos, su obligación contributiva sobre la nómina será \nde $1,000 o menos si la totalidad de los sueldos que \nespera pagar es $6,536 o menos y dichos sueldos están \nsujetos a las contribuciones del Seguro Social y del \nMedicare. Si reúne los requisitos y desea radicar el \nFormulario 944(SP) en lugar del Formulario 941-PR, \nmarque el encasillado en la línea 14. Si no marca el \nencasillado, tiene que radicar el Formulario 941-PR para \ncada trimestre.\nUna vez que marque el encasillado, tiene que \ncontinuar radicando el Formulario 944(SP), \nindependientemente de la cantidad de \ncontribuciones que muestre en su planilla hasta que el \nIRS le indique que radique el Formulario 941-PR.\nPara más información sobre las contribuciones sobre \nla nómina, vea la Publicación 179, la Publicación 15 o la \nPublicación 51.\nPRECAUCION\n´\n!\n-8-\nInstrucciones para el Formulario SS-4PR (Rev.12-2017)\n",
"Línea 15. Fecha en que por primera vez se pagaron \nlos salarios o anualidades. Si el negocio tiene \nempleados, anote en esta línea la fecha en la cual \ncomenzó a pagar salarios o anualidades a los empleados. \nPara los solicitantes extranjeros, ésta es la fecha en que \nusted comenzó a pagar salarios o anualidades en los \nEstados Unidos. Si el negocio no espera tener \nempleados, escriba “N/A”.\nAgente a cargo de la retención. Anote la fecha en \nque comenzó o comenzará a hacerle pagos (incluyendo \nanualidades) a un extranjero no residente. Esto también \nles corresponde a los contribuyentes a quienes se les \nrequiere radicar el Formulario 1042 para declarar pagos \nde pensión alimenticia del cónyuge divorciado hechos a \nextranjeros no residentes. Para los solicitantes \nextranjeros, ésta es la fecha en que comenzó o \ncomenzará a pagar ingresos (incluyendo anualidades) a \nun extranjero no residente en los Estados Unidos.\nLínea 16. Marque el encasillado en la línea 16 que mejor \ndescribe la actividad comercial principal del solicitante. \nMarque el encasillado Otro (especifique) (y especifique \nla actividad comercial principal del solicitante) si ninguno \nde los encasillados le corresponde. Usted tiene que \nmarcar un encasillado.\nConstrucción. Marque este encasillado si el \nsolicitante se dedica a la construcción de edificios o \nproyectos de ingeniería (por ejemplo, calles, carreteras, \npuentes y túneles). La palabra “construcción” también \ncomprende a ciertos contratistas de trabajos especiales \n(por ejemplo, contratistas de especialidades como \nfontanería, calefacción, ventilación y aire acondicionado, \ninstalaciones eléctricas, carpintería, concretos, \nexcavaciones, etcétera).\nBienes raíces. Marque este encasillado si el \nsolicitante se dedica a alquilar o arrendar bienes raíces a \notras personas; administrar, vender, comprar o alquilar \nbienes raíces en nombre de otras personas; o proveer \nservicios relacionados con bienes raíces (por ejemplo, \nservicios de tasación o valorización). También marque \neste encasillado para fideicomisos de inversión \ninmobiliaria (REIT, por sus siglas en inglés) que invierten \nen créditos hipotecarios. Los REIT que invierten en \ncréditos hipotecarios se ocupan de emitir acciones de \nfondos que consisten primordialmente de activos de \nbienes raíces en cartera y el ingreso bruto del fideicomiso \nproviene únicamente de los intereses devengados.\nAlquiler y arrendamiento. Marque este encasillado si \nel solicitante se dedica a proveer bienes tangibles, tales \ncomo automóviles, computadoras, bienes de consumo o \nequipo y maquinaria industrial, a los clientes a cambio de \npagos periódicos de alquiler o arrendamiento. También \nmarque este encasillado para fideicomisos de inversión \ninmobiliaria de capital propio (equity REIT). Los REIT de \ncapital propio se ocupan de emitir acciones de fondos \nque consisten primordialmente de activos de bienes \nraíces en cartera con ingreso bruto del fideicomiso \nproveniente del alquiler de bienes raíces.\nManufactura. Marque este encasillado si el solicitante \nse dedica a convertir materiales, sustancias o \ncomponentes física, química o mecánicamente en nuevos \nproductos. El montaje o ensamblaje de partes \ncomponentes de ciertos productos manufacturados \ntambién se considera manufactura.\nTransporte y almacenamiento. Marque este \nencasillado si el solicitante se dedica a proveer transporte \nde pasajeros o carga, al almacenamiento o depósito de \nmercancías, al transporte turístico o apoya actividades \nrelacionadas con el transporte.\nFinanzas y seguros. Marque este encasillado si el \nsolicitante se dedica a transacciones que involucran la \ncreación, liquidación o cambio de la posesión de activos \nfinancieros y/o la facilitación de tales transacciones \nfinancieras; el asegurar o garantizar anualidades/pólizas \nde seguro; la facilitación de tal garantización vendiendo \npólizas de seguro; o el proveer otros beneficios de seguro \no de servicios relacionados con las prestaciones \n(beneficios) para empleados.\nCuidado de la salud y asistencia social. Marque \neste encasillado si el solicitante se dedica a proveer \ncuidado físico, médico o psiquiátrico o a proveer \nactividades de asistencia social tales como centros \njuveniles, agencias de adopción, servicios para \nindividuos/familias, albergues temporeros, servicios de \nguardería, etcétera.\nAlojamiento y servicios de alimentación. Marque \neste encasillado si el solicitante se dedica a proveer a sus \nclientes alojamiento, comidas, meriendas o bebidas para \nconsumo inmediato.\nAgente/Corredor al por mayor. Marque este \nencasillado si el solicitante se dedica a concertar la \ncompra o venta de artículos o mercancías de otros o en \ncomprar mercancías a base de comisiones por otras \nmercancías negociadas en el mercado mayorista, \nnormalmente las mercancías negociadas entre dos \nentidades.\nOtro al por mayor. Marque este encasillado si el \nsolicitante se dedica a vender mercancías en el mercado \nmayorista principalmente a otros negocios para que éstos \nlas revendan en sus propios nombres, mercancías \nutilizadas en la producción o mercancías duraderas o de \ncapital que no son de consumo inmediato.\nVentas al detalle. Marque este encasillado si el \nsolicitante se dedica a vender mercancías al público \ngeneral desde una tienda fija; por ventas directas, ventas \nde entrega por correo o ventas electrónicas; o mediante \nmáquinas vendedoras.\nOtro (especifique). Marque este encasillado si el \nsolicitante se dedica a otra actividad que no se haya \ndescrito anteriormente. Describa esa actividad en el \nespacio provisto.\nLínea 17. Use la línea 17 para describir la actividad \ncomercial principal del solicitante en más detalle. Por \nejemplo, si marcó el encasillado Construcción en la línea \n16, escriba más detalles tal como “Contratista general \npara edificios residenciales” en la línea 17. Se requiere \nescribir esta información. Para los REIT que invierten en \ncréditos hipotecarios, indique que es un REIT que invierte \nen créditos hipotecarios y para los REIT de capital propio \nindique qué clase de bienes inmuebles es la clase \nprincipal (REIT residencial, REIT no residencial, REIT de \nmini almacenes, etcétera).\nInstrucciones para el Formulario SS-4PR (Rev.12-2017)\n-9-\n",
"Línea 18. Marque el encasillado correspondiente para \nindicar si la entidad que solicita el EIN ya había recibido \nuno anteriormente.\nTercero autorizado. Complete esta sección únicamente \nsi desea autorizar a que un individuo nombrado por usted \nconteste preguntas sobre cómo se completó el \nFormulario SS-4PR y a que reciba el EIN recién asignado \nde la entidad. Usted tiene que completar el espacio para \nsu firma para que esta autorización sea válida. La \nautoridad de la persona nombrada en este espacio (el \ntercero autorizado) termina una vez que se otorgue el EIN \ny se le envíe al tercero autorizado. Los EIN son enviados \na los terceros autorizados por el mismo método que \nutilizaron para obtener el EIN (en línea, teléfono o fax); sin \nembargo, la notificación del EIN será enviada por correo \nal contribuyente.\nSi la dirección o número de teléfono del tercero \nautorizado coincide con la dirección o teléfono del \ncontribuyente, la solicitud tendrá que ser enviada \npor correo o por fax.\nFirma. Las siguientes personas tienen que firmar esta \nsolicitud cuando les sea requerido: (a) el individuo, si el \nsolicitante es un individuo (persona física); (b) el \npresidente, vicepresidente u otro funcionario principal, si \nel solicitante es una corporación; (c) un oficial u otro \nfuncionario responsable y debidamente autorizado que \ntiene conocimiento de todas las operaciones, si el \nsolicitante es una sociedad colectiva, entidad \ngubernamental u otra organización no incorporada; o (d) \nel fiduciario, si el solicitante es un fideicomiso o caudal \nhereditario (relicto). Los solicitantes extranjeros pueden \npermitir a cualquier individuo debidamente autorizado \n(por ejemplo, un gerente de división o sección) que firme \nel Formulario SS-4PR.\nAviso sobre la Ley de Confidencialidad de Informa-\nción y la Ley de Reducción de Trámites. Solicitamos \nla información requerida en este formulario para cumplir \ncon las leyes que regulan la recaudación de los \nimpuestos internos de los Estados Unidos. La \nnecesitamos para cumplir con la sección 6109 y su \nreglamentación correspondiente que, por lo general, \nrequieren la inclusión del número de identificación \npatronal (EIN, por sus siglas en inglés) en ciertas \nplanillas, comprobantes u otros documentos que se \nradican ante el Servicio de Rentas Internas. Si se le \nrequiere a su entidad obtener un EIN, a usted se le \nrequiere proveer toda la información solicitada en este \nformulario. La información facilitada en este formulario \npuede ser utilizada para determinar cuáles de las planillas \nfederales de contribución usted tiene que radicar y para \nproporcionarle los formularios y publicaciones que \ncorresponden a su caso.\nCompartimos la información contenida en este \nformulario con la Administración del Seguro Social (SSA, \npor sus siglas en inglés) para que la misma la utilice en \nPRECAUCION\n´\n!\ndeterminar si usted ha cumplido con sus leyes \npertinentes. Podemos, también, compartir la información \ncontenida en este formulario con el Departamento de \nJusticia para casos de litigio civil y penal y con las \nciudades, estados, el Distrito de Columbia y los estados \nlibres asociados con los Estados Unidos o los territorios \n(posesiones) estadounidenses a fin de ayudarlos en \nadministrar sus leyes contributivas respectivas. También \nla ley nos autoriza a divulgarles la información a algunos \ngobiernos extranjeros conforme a los tratados tributarios \nque tengan con los Estados Unidos, a agencias federales \ny estatales para hacer cumplir las leyes federales penales \nno contributivas y a agencias federales encargadas de \nhacer cumplir las leyes y a agencias federales de \ninteligencia para combatir el terrorismo.\nNo podremos emitir un EIN a menos que usted nos \nprovea toda la información solicitada que corresponda a \nsu entidad. Si proporciona información falsa, se le podrán \nimponer multas.\nUsted no está obligado a facilitar la información \nsolicitada en un formulario de contribución que está sujeto \na la Ley de Reducción de Trámites, a menos que el \nmismo muestre un número de control válido de la Office \nof Management and Budget (Oficina de Administración y \nPresupuesto u OMB, por sus siglas en inglés). Los libros \no récords relativos a este formulario o sus instrucciones \ntienen que ser conservados mientras su contenido pueda \nser utilizado en la administración de toda ley contributiva \nfederal. Por regla general, las planillas de contribución y \ntoda información pertinente son confidenciales, tal como \nlo requiere la sección 6103.\nEl tiempo que se necesita para completar y radicar \neste formulario variará, dependiendo de las \ncircunstancias individuales. El promedio de tiempo \nestimado es:\nMantener los récords\n. . . . . . . . . . . . . . .\n 31 min.\nAprender acerca de la ley o de este \nformulario . . . . . . . . . . . . . . . . . . . . . . .\n1 h, 48 min.\nPreparar, copiar, organizar y enviar el \nformulario al IRS\n. . . . . . . . . . . . . . . . . .\n1 h, 39 min.\nSi tiene algún comentario acerca de la exactitud de \nestos estimados de tiempo o sugerencias que ayuden a \nque este formulario sea más sencillo, comuníquese con \nnosotros. Nos puede enviar comentarios desde la página \nweb IRS.gov/FormComments, en inglés. O puede escribir \nal Internal Revenue Service, Tax Forms and Publications \nDivision, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. No envié el Formulario SS-4PR a \nesta dirección. En vez de eso, vea Adónde Enviar el \nFormulario por Correo o Fax, anteriormente.\n-10-\nInstrucciones para el Formulario SS-4PR (Rev.12-2017)\n"
] |
f720x.pdf
|
0120 Form 720-X (PDF)
|
https://www.irs.gov/pub/irs-pdf/f720x.pdf
|
[
"Form 720-X\n(Rev. January 2020)\nDepartment of the Treasury \nInternal Revenue Service \nAmended Quarterly Federal Excise Tax Return \n▶ Go to www.irs.gov/Form720X for the latest information.\n▶ Use to correct a previously filed Form 720. \nOMB No. 1545-1759\nType \nor \nPrint \nName (as shown on Form 720)\nNumber, street, and room or suite no. (If you have a P.O. box, see the instructions.)\nCity or town, state or province, country, and ZIP or foreign postal code\nEmployer identification number (EIN)\nTelephone number (optional)\n1 Adjustments to Liability Reported on Previously Filed Forms 720 \n(a) \nQuarter \nending \n(b) \nIRS No. \n(c) \nTax \n(d) \nTax as originally reported \non Form 720 or as \n previously adjusted \n(e) \nAdjusted tax \n(f) \nChange \n(subtract col. (d) \nfrom col. (e)) \n \n \n \n \n \n \n \n \n \n2 Adjustments to Form 720, Schedule C (see instructions for allowable adjustments) \n(a) \nQuarter \nending \n(b) \nCRN \n(c) \nCredit \n(d) \nCredit as originally \nreported on Form 720 or \nas previously adjusted \n(e) \nAdjusted credit \n(f) \nChange \n(subtract col. (e) \nfrom col. (d)) \n \n \n \n \n \n \n \n \n \n3 Statement in Support of Adjustment. For tax decreases only, indicate below the statement that applies to the adjustment. \na For IRS Nos. 22, 26, 28, or 27, only collectors using the regular method for deposits check the box below. \nThe claimant has repaid the amount of the tax to the person from whom it was collected or \nhas obtained the consent of that person to the allowance of the adjustment. \nb For all other IRS Nos. except for 18, 21, 98, 19, 29, 31, 30, 133, 64, 125, 51, 117, and 20, or if\nthe tax was based on use for 71, 79, 112, 118, 120–124, 61, and 101, check the box below. \nThe claimant hasn’t included the tax in the price of the article and hasn’t collected the tax \nfrom the purchaser, has repaid the tax to the ultimate purchaser, or has attached the written\nconsent of the ultimate purchaser to the allowance of the adjustment. \n4 \nTotal adjustments. Combine all amounts in column (f) for lines 1 and 2 and enter the amount \nhere \n.\n.\n.\n.\n.\n.\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 \nIf the result is a balance due, pay the amount with this return. Enclose a check or money order with Form 720-X and make it \npayable to “United States Treasury.” Write on the check or money order: “Form 720-X,” your name, address, EIN, and the date \nForm 720-X was signed. Complete line 6. \nIf the result is an overpayment, complete lines 5 and 6. \n5 \nCheck if you want the overpayment: \na \nRefunded to you. \nb \nApplied to your next Form 720. Enter quarter ending date. ▶\nSee Form 720 for how to apply your overpayment. \nFor Paperwork Reduction Act Notice, see the Instructions for Form 720. \nCat. No. 32661B\nForm 720-X (Rev. 1-2020) \n",
"Form 720-X (Rev. 1-2020)\nPage 2 \n6 \nExplanation of adjustments. See the instructions for line 6 for requirements. Attach additional sheets with your name and EIN \nif more space is needed. \nSign \nHere\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. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.\n▲\nSignature \nType or print name below signature. \nDate\nTitle\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.\nForm 720-X (Rev. 1-2020) \n",
"Form 720-X (Rev. 1-2020) \nPage 3 \nSection references are to the Internal Revenue Code unless otherwise noted. \nFuture Developments\nFor the latest information about developments related to Form 720-X and its \ninstructions, such as legislation enacted after they were published, go to \nwww.irs.gov/Form720X.\nGeneral Instructions \nWhat’s New\nSection 6426 credit extensions and clarification:\n• Biodiesel. The biodiesel and renewable diesel mixture credit is \nretroactively extended for fuel sold or used in 2018 through 2022.\n• Alternative fuel. The alternative fuel credit is retroactively extended for fuel \nsold or used in 2018 through 2020.\n• Alternative fuel mixtures. The alternative fuel mixture credit is extended \nretroactively for fuel sold or used in 2018 through 2020. For claims made on \nor after January 8, 2018, “alternative fuel mixture” means a mixture of taxable \nfuel and alternative fuel other than liquefied petroleum gas (LPG), \ncompressed natural gas (CNG), liquefied natural gas (LNG), liquefied gas \nderived from biomass, and compressed gas derived from biomass.\nPurpose of Form \nUse Form 720-X to make adjustments to liability reported on Forms 720 you \nhave filed for previous quarters. Don’t use Form 720-X to make changes to \nclaims made on Form 720, Schedule C, except for the section 4051(d) tire \ncredit and section 6426 credits. \n▲\n!\nCAUTION\nYou must include in gross income (income tax return) any \noverpayment from line 4 of Form 720-X if you took a deduction \non the income tax return that included the amount of the taxes \nand that deduction reduced the income tax liability. See Pub. \n510, Excise Taxes, for more information. \nWhen To File \nGenerally, adjustments that decrease your tax liability for a prior quarter \nmust be made within 3 years from the time the return was filed or 2 years \nfrom the time the tax was paid, whichever is later. \nWhere To File \nIf you’re filing Form 720-X separately, send Form 720-X to: \nDepartment of the Treasury \nInternal Revenue Service \nCincinnati, OH 45999-0009\nOtherwise, attach Form 720-X to your next Form 720. \nPrivate delivery services. You can use certain private delivery services \n(PDS) designated by the IRS to meet the “timely mailing as timely filing” \nrule for tax returns. Go to www.irs.gov/PDS for the current list of \ndesignated services. The PDS can tell you how to get written proof of \nthe mailing date. For the IRS mailing address to use if you’re using PDS, \ngo to www.irs.gov/PDSstreetAddresses. \n▲\n!\nCAUTION\nPrivate delivery services can’t deliver items to P.O. boxes. You \nmust use the U.S. Postal Service to mail any item to an IRS P.O. \nbox address. \nSpecific Instructions \nP.O. Box. If the post office doesn’t deliver mail to the street address and you \nhave a P.O. Box, show the box number instead of the street address.\nForeign address. Don’t abbreviate the country name. Follow the country’s \npractice for entering the postal code and the name of the province, country, \nor state.\nLine 1 \nReport each adjustment separately on line 1. You can use line 6 for your \nexplanation or you can attach additional sheets with your name and EIN as \nneeded. \nColumn (a). Enter the quarter ending date of the Form 720 you’re amending. If \nyou’re amending more than one quarter, make sure each quarter is clearly \nidentified. Enter the date in the MMDDYYYY format. For example, if you’re \nadjusting the first quarter return for 2020, enter “03312020.”\nColumn (d). Enter the tax amount for the IRS No. entered in column (b) as \noriginally reported on Form 720 or as later adjusted by you or the IRS. \nColumn (e). Enter the adjusted tax liability that should have been reported \nfor the IRS No. in column (b).\nColumn (f). If column (e) is greater than column (d), subtract column (d) from \ncolumn (e). This is an increase. If column (d) is greater than column (e), subtract \ncolumn (e) from column (d). This is a decrease. Show the decrease in parentheses.\nLine 2 \nSection 4051(d) tire credit. You must use line 2 to report any adjustment to \nthe section 4051(d) tire credit for a prior quarter. For example, if you report \nan additional taxable vehicle on line 1 for IRS No. 33, the applicable tire \ncredit is reported on line 2. Enter CRN 366 in column 2(b). See the \nInstructions for Form 720 for more information.\nSection 6426 credits. You must use line 2 to report any adjustment to \nsection 6426 credits, if (a) you’re reporting a change to certain taxable fuel \nliability (section 4081 liability in the case of mixtures or section 4041 liability \nin the case of alternative fuel) on line 1, or (b) you were unable to claim the \ncredits against the section 4041 or 4081 liability on a prior Form 720 because \nyou weren’t registered. Section 6426 credits include the biodiesel or \nrenewable diesel mixture credit, alternative fuel credit, and alternative fuel \nmixture credit. Use a separate line for each adjustment. Enter the CRN from \nthe table below in column 2(b). You must also complete line 6. \nCredit \nCRN \nCredit Rate \nBiodiesel or renewable diesel mixture credit \n \n \n \nBiodiesel (other than agri-biodiesel) mixtures \n388 \n1.00 \nAgri-biodiesel mixtures \n390 \n1.00 \nRenewable diesel mixtures \n307 \n1.00 \nAlternative fuel credit and alternative fuel mixture credit \n \n \n \nLiquefied petroleum gas (LPG)*\n426 \n.50 \n“P Series” fuels \n427 \n.50 \nCompressed natural gas (CNG)*\n428 \n.50 \nLiquefied hydrogen \n429 \n.50 \nAny liquid fuel derived from coal (including \npeat) through the Fischer-Tropsch process\n430 \n.50 \nLiquid fuel derived from biomass \n431 \n.50 \nLiquefied natural gas (LNG)*\n432 \n.50 \nLiquefied gas derived from biomass*\n436 \n.50 \nCompressed gas derived from biomass*\n437 \n.50 \n*See What’s New, under Alternative fuel mixtures for this fuel.\nLine 3a \nCollectors using the alternative method for deposits must adjust their \nseparate accounts for any credits or refunds made to customers of the \ncollector. Form 720-X can’t be used for this purpose. For more information, \nsee Alternative method in the Instructions for Form 720. \nLine 5 \nIf you want your overpayment refunded to you, check the box for line 5a. \nIf you want your overpayment applied to your next Form 720, check the \nbox for line 5b and enter the quarter ending date of your next Form 720. You \ncan file Form 720-X separately or you can attach it to your next Form 720. \nCaution. If you checked the box on line 5b, be sure to include the \noverpayment amount on lines 6 and 7 on your next Form 720. See Form 720 \nfor details. If you owe other federal tax, interest, or penalty, the overpayment \nwill first be applied to the unpaid amounts. \nLine 6 \nYou can use line 6 for your explanation or you can attach additional sheets \nwith your name and EIN as needed. \nAdjustments on line 1. For each adjustment, you must include a detailed \ndescription of the adjustment and the computation of the amount. \nAdjustments on line 2. Any section 6426 credits must first be applied \nagainst your section 4041 or 4081 liability. To make an adjustment, you must \nfollow the instructions for lines 12, 13, and 14 in the Instructions for Form \n720 (Rev. January 2020). For each adjustment you must attach a detailed \nexplanation of the adjustment, including your registration number, and the \ncomputation of the amount. Your computation must include the number of \ngallons (or gasoline gallon equivalents) and credit rate (as shown above). You \nmust include any information that is requested in the Instructions for Form \n720 (Rev. January 2020), for Form 720, lines 12, 13, and 14.\n",
"Form 720X (Rev. 1-2020) \nPage 4 \nFor example, the Certificate for Biodiesel and, if applicable, Statement of \nBiodiesel Reseller must be attached to Form 720-X if it’s the first claim filed \nthat is supported by the certificate or statement. See the Instructions for \nForm 720 (Rev. January 2020) for more information.\nCertifications. On line 6 or a separate sheet of paper, you must include the \napplicable statement shown below. \nBiodiesel mixture credit. Claimant produced a mixture by mixing biodiesel \nwith diesel fuel. The biodiesel used to produce the mixture met ASTM D6751 \nand met EPA’s registration requirements for fuels and fuel additives. The \nmixture was sold by the claimant to any person for use as a fuel or was used \nas a fuel by the claimant. Claimant has attached the Certificate for Biodiesel \nand, if applicable, the Statement of Biodiesel Reseller. \nRenewable diesel mixture credit. Claimant produced a mixture by mixing \nrenewable diesel with liquid fuel (other than renewable diesel). The \nrenewable diesel used to produce the renewable diesel mixture was derived \nfrom biomass, met EPA’s registration requirements for fuels and fuel \nadditives, and met ASTM D975, D396, or other equivalent standard \napproved by the IRS. The mixture was sold by the claimant to any person for \nuse as a fuel or was used as a fuel by the claimant. Claimant has attached \nthe Certificate for Biodiesel and, if applicable, Statement of Biodiesel \nReseller, both of which have been edited as discussed in the Instructions for \nForm 720 (Rev. January 2020). \nAlternative fuel mixture credit. Claimant produced a mixture by mixing \ntaxable fuel with alternative fuel. Claimant certifies that it (a) produced the \nalternative fuel, or (b) has in its possession the name, address, and EIN of \nthe person(s) that sold the alternative fuel to the claimant; the date of \npurchase; and an invoice or other documentation identifying the amount of \nthe alternative fuel. The claimant also certifies that it made no other claim for \nthe amount of the alternative fuel, or has repaid the amount to the \ngovernment. The alternative fuel mixture was sold by the claimant to any \nperson for use as a fuel or was used as a fuel by the claimant. \nSignature \nForm 720-X must be signed by a person authorized by the entity to sign this \nreturn. You must sign Form 720-X even if it’s filed with Form 720 to apply an \noverpayment. \nPaid Preparer Use Only\nA paid preparer must sign Form 720-X and provide the information in the \nPaid Preparer Use Only section at the end of the form if the preparer was \npaid to prepare the form and isn’t an employee of the filing entity. Paid \npreparers must sign paper forms with a manual signature. The preparer must \ngive you a copy of the form in addition to the copy to be filed with the IRS.\nIf you’re a paid preparer, enter your Preparer Tax Identification Number \n(PTIN) in the space provided. Include your complete address. If you work for \na firm, you also must enter the firm’s name and the EIN of the firm. However, \nyou can’t use the PTIN of the tax preparation firm in place of your PTIN.\nYou can apply for a PTIN online or by filing Form W-12, IRS Paid Preparer \nTax Identification Number (PTIN) Application and Renewal. For more \ninformation about applying for a PTIN online, visit the IRS website at \nwww.irs.gov/PTIN. \n"
] |
p5301.pdf
|
1219 Publ 5301 (PDF)
|
https://www.irs.gov/pub/irs-pdf/p5301.pdf
|
[
"ELECTRONIC FEDERAL TAX PAYMENT SYSTEM \nBATCH PROVIDER SOFTWARE USER MANUAL\nPublication 5301 (Rev. 12-2019) Catalog Number 71493J Department of the Treasury Internal Revenue Service www.irs.gov\n",
" \n \n \n2 \nContents \n1.1 Welcome To Eftps ....................................................................................................................................... \n7 \n1.1.1 Who Should Use This Guide? \n............................................................................................................... \n7 \n1.2 Recommended System Requirements \n........................................................................................................ \n7 \n1.3 Overall Process And Timing ........................................................................................................................ \n8 \nInstallation and Setup……………………………………………………………………………………………………..9 \n2.1 Installing Eftps Batch Provider Software ................................................................................................... \n10 \n2.2 Running On A Network Environment \n......................................................................................................... \n11 \n2.3 Launching The Software \n............................................................................................................................ \n11 \n2.3.1 Setting The Database Passwords ......................................................................................................... \n11 \n2.3.2 To Use This Software With A New Registration ................................................................................. \n12 \n2.3.3 To Use This Software If You Are Already Enrolled In Eftps As A Taxpayer \n....................................... \n12 \nSoftware Overview \n13 \n3.1 Navigating The Software ........................................................................................................................... \n13 \n3.2 Using Wizards \n............................................................................................................................................ \n13 \n3.3 Requesting A Synchronization Log ........................................................................................................... \n13 \n3.4 Receiving Error Messages \n......................................................................................................................... \n14 \n3.5 Interpreting Statuses \n.................................................................................................................................. \n14 \n3.5.1 Registration And Enrollment Statuses ................................................................................................ \n14 \n3.5.2 Payment Statuses ............................................................................................................................... \n15 \n3.6 Reinstalling Software ................................................................................................................................. \n15 \n3.7 Receiving Software Updates ..................................................................................................................... \n15 \nRegistration ......................................................................................................................................................... \n16 \n4.1 Creating A New Registration ..................................................................................................................... \n16 \n4.1.1 Step 1: Registration Information \n.......................................................................................................... \n16 \n4.1.1.1 If You Are Already Using Eftps As A Taxpayer—Express Registration ......................................... \n16 \n4.1.2 Name And Tin ..................................................................................................................................... \n17 \n4.1.3 Contact Information \n............................................................................................................................. \n17 \n4.1.4 Email Notification................................................................................................................................. \n17 \n4.1.5 Step 5: Financial Institution Information \n.............................................................................................. \n18 \n4.1.6 Step 6: Disclosure Information ............................................................................................................ \n18 \n4.1.7 Step 7: Authorization Agreements ...................................................................................................... \n18 \n",
" \n \n \n3 \n4.1.8 To Submit ............................................................................................................................................ \n18 \n4.2 Your Registration Welcome Packet \n........................................................................................................... \n18 \n4.3 Receiving Your Master Pin ........................................................................................................................ \n19 \n4.4 Obtaining A Master Password ................................................................................................................... \n19 \n4.5 Creating Additional Registrations .............................................................................................................. \n20 \n4.6 Editing A Registration ................................................................................................................................ \n20 \n4.6.1 To Edit A Registration ......................................................................................................................... \n20 \n4.6.2 To Submit The Registration Changes To Eftps .................................................................................. \n20 \n4.6.3 To Synchronize Your Registration ...................................................................................................... \n20 \n4.7 Editing A Registration’s Financial Information \n........................................................................................... \n21 \n4.7.1 To Edit A Registration’s Financial Information .................................................................................... \n21 \n4.7.2 To Submit The Financial Information Changes To Eftps .................................................................... \n21 \n4.7.3 To View The Transactions Impacted By The Financial Information Change: \n..................................... \n21 \n4.8 Editing A Master Pin .................................................................................................................................. \n22 \n4.9 Editing A Master Password \n........................................................................................................................ \n22 \n4.10 Choosing Your Payment Methods \n22 \n4.10.1 To Change The Payment Method ....................................................................................................... \n23 \n4.10.2 To Submit The Changes To Eftps ....................................................................................................... \n23 \nEnrollments.......................................................................................................................................................... \n24 \n5.1 Creating An Enrollment \n.............................................................................................................................. \n24 \n5.1.1 Tin And Name ..................................................................................................................................... \n24 \n5.1.2 Disclosure Authorization ..................................................................................................................... \n25 \n5.1.3 Contact Information \n............................................................................................................................. \n25 \n5.1.4 Financial Information \n........................................................................................................................... \n25 \n5.1.5 Optional Tax Form Limits .................................................................................................................... \n25 \n5.1.6 Optional Self-Selected Enrollment Pin/System-Generated Taxpayer Inquiry Pin .............................. \n26 \n5.1.7 To Submit Entered Enrollments .......................................................................................................... \n26 \n5.1.8 To Synchronize Enrollments ............................................................................................................... \n27 \n5.2 Editing Enrollment Information................................................................................................................... \n27 \n5.2.1 To Edit An Existing Enrollment \n............................................................................................................ \n27 \n5.2.2 To Submit Changes ............................................................................................................................ \n28 \n5.3 Editing Enrollment Financial Information ................................................................................................... \n28 \n5.3.1 To Edit The Financial Information ....................................................................................................... \n28 \n5.3.2 To Submit The Financial Information Changes To Eftps .................................................................... \n29 \n",
" \n \n \n4 \n5.4 Deleting An Enrollment .............................................................................................................................. \n29 \n5.5 Terminating An Enrollment ........................................................................................................................ \n29 \n5.5.1 To Terminate An Enrollment ............................................................................................................... \n29 \n5.5.2 To Submit A Terminated Enrollment To Eftps .................................................................................... \n30 \n5.6 Archiving An Enrollment ............................................................................................................................ \n30 \n5.6.1 To Archive An Enrollment: .................................................................................................................. \n30 \n5.7 Viewing Archived Enrollments ................................................................................................................... \n30 \n5.8 Activating Archived Enrollments ................................................................................................................ \n31 \n5.9 Performing Enrollment Inquiries ................................................................................................................ \n31 \n5.10 Importing Existing Enrollments From A Text File \n32 \n5.11 Exporting Enrollments To A File \n32 \n5.12 Revoking A Third-Party Authorization \n32 \nPayments ............................................................................................................................................................. \n33 \n6.1 Payment Screen Overview ........................................................................................................................ \n33 \n6.2 Creating Payments .................................................................................................................................... \n33 \n6.2.1 To Add A Payment .............................................................................................................................. \n34 \n6.2.2 To Submit Entered Payments ............................................................................................................. \n34 \n6.2.3 To Synchronize Payments .................................................................................................................. \n35 \n6.3 Synchronizing Payment History \n................................................................................................................. \n35 \n6.4 Importing Payment Data \n............................................................................................................................ \n35 \n6.5 Checking For Duplicate Payments ............................................................................................................ \n36 \n6.6 Canceling Payments \n.................................................................................................................................. \n36 \n6.7 Performing Payment Inquiries ................................................................................................................... \n37 \n6.8 Exporting Payments To A File ................................................................................................................... \n38 \n6.9 Copying And Pasting Payments ................................................................................................................ \n38 \n6.10 Making Payments By Phone \n38 \n6.11 Affordable Care Act (Aca) Shared Responsibility Payments \n..................................................................... \n38 \nUser Administration \n............................................................................................................................................ \n40 \n7.1 Determining User Roles \n............................................................................................................................. \n40 \n7.2 Adding Users And Defining Roles ............................................................................................................. \n41 \n7.2.1 To Add A User \n..................................................................................................................................... \n41 \n7.2.2 To Define A Role \n................................................................................................................................. \n41 \n7.3 Editing And Deleting Users And Roles ...................................................................................................... \n41 \nNotifications......................................................................................................................................................... \n42 \n",
" \n \n \n5 \n8.1.1 To Check For New Messages \n............................................................................................................. \n42 \n8.1.2 To Read Messages ............................................................................................................................. \n42 \n8.1.3 To Delete A Message \n.......................................................................................................................... \n42 \n8.2 Calendar .................................................................................................................................................... \n43 \n8.3 Email Communications And Security ........................................................................................................ \n43 \nTroubleshooting............................................................................................................................................... \n45 \nGlossary \n............................................................................................................................................................ \n47 \nAppendix A: Record Layout For Importing Enrollments .................................................................................. \n50 \nAppendix B: Record Layout For Importing New Payments ............................................................................. \n51 \nAppendix C: Record Layout For Exporting Payments (Comma-Delimited File Format) \n.................................. \n52 \nAppendix D: How To Apply Proxy Settings \n...................................................................................................... \n53 \nAppendix E: Federal Reserve Bank Holidays \n.................................................................................................. \n55 \nAppendix F: Important Phone Numbers \n........................................................................................................... \n55 \n \n \n \n",
" \n \n \n6 \n \n \n",
" \n \n \n7 \nINTRODUCTION \n1.1 \nWELCOME TO EFTPS \nThe Electronic Federal Tax Payment System (EFTPS) is a free service of the U.S. Department of the \nTreasury. The system has been in use since 1996, with millions of businesses and individual \ntaxpayers and thousands of tax professionals making payments through channels, including \nEFTPS.gov, a voice response system, and the batch provider software. \n \n1.1.1 Who should use this guide? \n• \nTax professionals who wish to make multiple federal tax payments electronically for clients. \n• \nTaxpayers who wish to make multiple federal tax payments electronically for several\n \nbusinesses or subsidiaries. \n1.2 \nRECOMMENDED SYSTEM REQUIREMENTS \nOperating \nSystems \nMicrosoft \nWindows \nApple \nMacintosh \nLinux \nProcessor \nIntel i5-2400 Sandy \nBridge Quad-Core or \nabove, or AMD Ryzen 5 \n2600 or above \n1.0 GHz Intel Core i5 \nIntel i5-2400 Sandy Bridge \nQuad-Core or above, or AMD \nRyzen 5 2600 or above \nMemory \n \n4 gigabytes with at \nleast 1 gigabyte free \n4 gigabytes with at \nleast 1 gigabyte free \n4 gigabytes with at least 1 \ngigabyte free \nDisk Space \n \n250 gigabytes with at \nleast 10% free \n250 gigabytes with at \nleast 10% free \n250 gigabytes with at least \n10% free \nInternet \nConnection \nBroadband \nrecommended \nBroadband \nrecommended \nBroadband recommended \n \nYou will also need to have an Internet connection, either broadband (DSL or cable modem) or dial-up. Broadband \nrecommended for Mac. *Installation and use of the software requires OSX with Java Runtime Version 1.4.2 or greater. \n \n",
" \n \n \n8 \n1.3 \nOVERALL PROCESS AND TIMING \n1. Install software. (See Section 2.1) \n2. Complete your registration. (See Section 4.1) \n3. Receive by mail: \na. Your Registration ID. \nb. In a separate mailing, Master PIN and instructions for obtaining a Master Password. \n4. Obtain your Master Password by calling 1.800.945.7337. \n5. Change your Master Password. (See Section 4.4) \n6. Synchronize your Registration. (See Section 4.6.3)\n",
" \n \n9 \nINSTALLATION AND SETUP \n \n \n \nClick correct O/S \n \nTop menu bar: Help & Information \nwww.eftps.gov \nLeft menu: \n \nDownloads/Software \nScroll \n \n",
" \n \n10 \nINSTALLATION AND SETUP \n2.1 \nINSTALLING EFTPS BATCH PROVIDER SOFTWARE \nPlease Note: For Windows to install the Batch Provider Client correctly, it must be executed \nas an Administrator. If you do not have administrative privileges, please contact your system \nadministrator. \n1. Go to EFTPS.gov and click Help and Information. \n2. Select Downloads, Software. \n3. Scroll to System Requirements and click the correct “Download” link for your operating \nsystem. \n4. Click “Download” again. \n5. Click “Run.” \n6. Click “Run” again. \n7. On the Install Anywhere Introduction window, click “Next.” \n8. Accept the license agreement and click “Next.” \n9. Select the default C: Folder Path and click “Next.” \n10. Review the database security information and click “Next.” \n11. Select Single User and click “Next.” \n12. Create User Name and Password (both case sensitive). \n13. Click “Install.” \n \n",
" \n \n11 \nINSTALLATION AND SETUP \n2.2 \nRUNNING ON A NETWORK ENVIRONMENT \n1. Install the software on the server first. \n2. Install the software on the computers that network through the server. \n3. If you need to use a proxy server to connect outside of a firewall, you must place the proxy \nserver address in one of the batch provider software files on your hard drive. Contact your \nNetwork Administrator to obtain the specific proxy server address, port, and any realm, user \nname, or password information. (see Appendix D) \nPrecaution \nThe application must not be started more than once on a particular server. \nTo control this, set the File Permissions on the BatchProvider.exe file to allow only one user \n(or a controlled set of users) to have execute permissions on the server installation. This will \nprevent unauthorized or accidental start-up of the application. A controlled set of users would \nneed to coordinate start-up of the application so that it is only started once at any given time. \n2.3 \nLAUNCHING THE SOFTWARE \n1. Log on using the Administrator’s User ID and Password. \n2. Click the User Administration tab to create any other roles and User IDs. (see Section 7) \n2.3.1 Setting the Database Passwords \nUpon installation of the Batch Provider software, the administrator must set the \nvalues for the database admin password and the database encryption \npassword. These values must be updated subsequently every 13 months. You \nwill receive warning prompts to update these passwords once they are within 60 \ndays of expiration. \n1. Navigate to “Administration” > “Set Database Passwords” to update the \nadmin and encryption passwords. \nNote – If the database admin and encryption passwords have not been \nset or if they have expired, you will be prompted to update these \npasswords before any users are able to proceed within the application. \n2. Specify values for the database admin and database encryption passwords. \nEach password value must comply with the following: \n - Must be between 12 and 30 characters in length \n - Must contain at least 1 upper-case letter (A, B, C, etc.) \n - Must contain at least 1 lower-case letter (a, b, c, etc.) \n - Must contain at least 1 number (1, 2, 3, etc.) \n - Must contain at least 1 of the following special characters (!, @, #, $, *, +, -) \n - Must not contain double characters (no 2 consecutive characters can be the \nsame value) \n - Must not be the same as any of the 5 previous passwords used \n3. Click “Update.” \n",
" \n \n12 \nINSTALLATION AND SETUP \nThe database admin and encryption passwords are changed immediately and \nthe database will be re-encrypted. \n \n \n2.3.2 To use this software with a new registration \n1. Start the application and log on using the Administrator’s User ID and Password. \n2. Click the Registration tab and follow the steps to create a new Registration. (See Section 4.1) \n3. Using your PIN (which you will receive in the mail) and your batch provider identification \nnumber, obtain your Master Password by calling 1.800.945.7337. \n4. Change your Master Password. (See Section 4.4) \n5. Download your new Registration by synchronizing. (See Section 4.6.3) \n \n \n2.3.3 To use this software if you are already enrolled in EFTPS as a taxpayer \n1. Log on using the Administrator’s User ID and Password. \n2. Perform the Express Registration process described in Section 4.1.1. \n3. Using your Self-Selected Master PIN and batch provider identification number, obtain your \nMaster Password by calling 1.800.945.7337. \n4. Change your Master Password. (See Section 4.4) \n5. Upload the new Registration by synchronizing. (See Section 4.6.3) \n",
" \n \n13 \nSOFTWARE OVERVIEW \nSOFTWARE OVERVIEW \nYou can organize your taxpayer and tax payment information within five major tabs and their subtabs: \n1. Registration \n Manage your Registration(s). \n \n \nUser Administration \n \n \nCreate user accounts and assign roles and responsibilities for your software users. \n \n3. Notifications \n Receive messages from EFTPS and communicate between your users. \n \na. Messages \n \n \nView message history from EFTPS. \n \n b. Calendar (optional) Make notes, schedule activities, and send and receive messages from other \n users. \n \n4. \nEnrollments \n \n \nManage your enrollments. \n \n \n \na. Send Enrollments Add and submit new taxpayer enrollments. \n \n \n \nb. Enrollment Inquiry \n \n \nView your current taxpayer enrollments and synchronize your enrollments with \nEFTPS. \n \n5. Payments \n Manage your taxpayer payments. \n \n \n \na. Send Payments \n \n \nAdd and submit new tax payments. \n \n \n \nb. Cancel Payments Submit tax payment cancellations to EFTPS. \n \n \n c. Payment Inquiry \n \n \nView your current tax payments and synchronize your payments with EFTPS. \n \n \n3.1 \nNAVIGATING THE SOFTWARE \nNavigate the software by clicking on the five tabs and their subtabs and using the \nfollowing buttons to take action: \nAdd \n Copy \nPaste \n Submit \nPrint \n Archive \nNOTE \nYou must be connected to the Internet to “Submit” or “Sync.” \n3.2 \nUSING WIZARDS \nStep-by-step wizards will guide you through the Registration and Enrollment processes. \n3.3 \nREQUESTING A SYNCHRONIZATION LOG \nIn the synchronization authorization window, select “Generate a Synchronization Log” before \nclicking “Submit.” This will generate a report that shows how many records were inserted and \nupdated. \nView \n Edit \nImport \n Delete \nTerminate \n Sync \n",
" \n \n14 \nSOFTWARE OVERVIEW \n3.4 \nRECEIVING ERROR MESSAGES \nAn error message is displayed if required information is left blank or a discrepancy is found. The \nmessage will describe the error and provide instructions for correcting the error. \n3.5 \nINTERPRETING STATUSES \nEach Registration, Enrollment, and Payment transaction is assigned a status. The status appears on \nthe summary listings on the Registration, Enrollments, and Payments tabs. \n \n3.5.1 Registration and enrollment statuses \n• Active—the transaction has been completed, submitted to EFTPS, accepted, and processed. \n• Inactive—the transaction has been archived and is not currently active. This applies to \nenrollments only. \n• Pending—the transaction has been completed, submitted to EFTPS, and accepted but not \nprocessed. \n• Pending Error—the transaction has been completed, submitted to EFTPS, and is pending \nbut has an error. To correct the error, select the applicable Registration and click “Edit”; or, \nfor enrollments, select the applicable enrollment and click “View.” \n• Pending Terminate—the enrollment has been selected to be terminated, submitted to \nEFTPS, and accepted but not processed. This applies to enrollments only. \n• Rejected—the transaction has been completed and submitted to EFTPS but has been \nrejected. \n• Submitted—the transaction has been completed and submitted to EFTPS but is not yet \naccepted or processed by EFTPS. \n• Terminated—the enrollment has been selected to be terminated, submitted to EFTPS, \naccepted, and processed. The enrollment is removed permanently from the EFTPS \nsystem. \n• Suspended—the enrollment has been suspended because Shared Secrets information \nrequired by the Third Party Authorization disclosure was not provided. Payments that were \nmade for this enrollment before the suspension will be processed, but no new payments \ncan be made for an enrollment that is in a suspended status. \n \n",
" \n \n15 \nSOFTWARE OVERVIEW \n \n3.5.2 Payment statuses \n• New—the payment has not been submitted to EFTPS. A payment in New status has no outstanding \nvalidation errors and may be edited. \n• New Cancel—the payment has been selected to be canceled. Cancellation requests cannot be \nedited. \n• Rejected—the payment was submitted to EFTPS and was rejected. The payment can be edited \nand resubmitted. \n• Rejected Cancel—the cancellation request was rejected. The request must be resubmitted or \ndeleted and re-created/resent. \n• Submitted—the payment has been submitted and is currently being processed by EFTPS. The \npayment cannot \nbe edited. \n• Submitted Cancel—the cancellation request has been submitted. \n \n3.6 \nREINSTALLING SOFTWARE \nTo reinstall your software, follow the procedures outlined in Section 2.1. After you reinstall \nthe software, follow the procedures to synchronize Registration(s) first, then Enrollments, \nand then Payments. \nNOTE \nWhen you completely reinstall the software, all “Create Payment” dates default to the \nreinstallation date. \n3.7 \nRECEIVING SOFTWARE UPDATES \nEFTPS will notify you if updates are available through batch provider software messaging. \n",
" \n16 \nREGISTRATION \nREGISTRATION\n \n \n4.1 \nCREATING A NEW REGISTRATION \n \n4.1.1 Step 1: Registration information \n1. Click the Registration tab and click “Add.” \n2. Enter a registration description. This description can be based on the types or groups of \n \nclients. For example: you might have a registration that contains your 1040ES clients only \nand enter “1040ES” as the description. You can have more than one registration. \n3. Select Business or Individual (i.e., Sole Proprietor). \n4.1.1.1 If you are already using EFTPS as a taxpayer—Express Registration \nIf you are already an EFTPS batch provider or have an active EFTPS enrollment as a taxpayer, \nyou can speed up the Registration process by clicking the Express Registration box. \n \nBanking information change \n \n• Click columns to sort information in ascending/descending order. \n \n• Drag and drop columns to reorder positions. \n \n• Summary listing of entries. \nLogin/Exit Help \nFive Main \n \nRegistration \n \nfunction buttons \nSubmit \n \nSync \n \n",
" \n17 \nREGISTRATION \n4.1.1.1.1 If you are using your existing batch provider registration \n1. Click the Registration radio button. \n2. Enter your existing batch provider ID. \n3. Enter your existing Master PIN. \n4. Enter a self-selected Master PIN for this registration. \n4.1.1.1.2 If you are using your existing EFTPS taxpayer enrollment \n1. Click the Enrollment radio button. \n2. Enter the Taxpayer Identification Number (EIN or SSN) in the batch provider EIN/SSN field. \n3. Enter your EFTPS online PIN. \n4. Enter your EFTPS online Password. \n5. Enter a self-selected Master PIN for this registration. \n6. Skip to Step 3 to continue your registration. \n \n4.1.2 Name and TIN \nEnter your company name exactly as it appears on your tax documents and your Employer \nIdentification Number (EIN) if you are registering as a business or your Social Security \nNumber (SSN) if you are registering as an individual. \n \n4.1.3 Contact information \nEnter your contact information: \n• Name \n• Phone Number \n• Address \n• Email Address optional \n• City, State, ZIP Code \nThe mailing address you enter will be verified by EFTPS and may be modified slightly to \nmatch IRS records. \n \n4.1.4 Email notification \nYou can choose to receive an automated email notification of the receipt of your file. If more \nthan one person should receive an email, you can enter up to three email addresses. If you do \nnot wish to be notified through email, do not check either of these boxes. In that case, an \nEFTPS message will be sent to you using the software’s messaging capability for each \naccepted and/or rejected file. \n",
" \n18 \nREGISTRATION \nNOTE \nThe email notification does not serve as an acceptance of the file. \n \n4.1.5 Step 5: Financial institution information \n You can have tax payments made from: \n• Master Account—complete the requested bank account information. \n• Each taxpayer’s account—enter the bank account information when you enroll the client. \n• Master Account and taxpayers’ accounts—enter both accounts as described above. \n \n4.1.6 Step 6: Disclosure information \nCheck one or more of the Disclosure Authorization forms that you now have or will \nhave on file with the IRS. To make federal tax payments on behalf of clients, you \nmust have a signed authorization from the taxpayer. \n \n4.1.7 Step 7: Authorization agreements \nLanguage that indicates you are responsible for submitting and handling tax information on \nbehalf of taxpayers is displayed. \nNOTE \nYou must sign the Registration record with an electronic signature. Enter your name and title, \nsignifying that you have the authority to execute this Registration. \n \n4.1.8 To submit \n After you enter the information, click the Registration tab. The tab displays your new \nRegistration(s). You can review or change anything before submitting. \n1. Click “Submit.” \n2. Click “Submit” again to confirm. \n \nThe system will immediately respond with “accepted” or “rejected.” If “accepted,” your \nRegistration Identification Number will be displayed on the summary with the Registration \nstatus of “Submitted.” Once submitted, the Registration is locked and cannot be edited until \nthe process is complete. \n4.2 \nYOUR REGISTRATION WELCOME PACKET \nWithin ten days after submitting your registration, you will receive via the mail a packet containing a \nregistration status letter. This information is mailed to the contact name and address on your \nregistration. \n",
" \n19 \nREGISTRATION \n4.3 \nRECEIVING YOUR MASTER PIN \nWithin ten days after submitting your Registration, you will receive your Master PIN in a separate \nmailing, along with instructions to obtain a Master Password. You will use your Master Password to \nlog on for secure access to EFTPS through your software. \nYour Master PIN is mailed to the address of record on file with the IRS. \nIf you do not receive your Master PIN within ten days, call Customer Service at 1.800.945.0966. \n4.4 \nOBTAINING A MASTER PASSWORD \nTo obtain your Master Password, call 1.800.945.7337. \n \nYou will be asked to enter your Registration Identification Number and Master \nPIN. The voice response system will read your Master Password. \n \nAfter you obtain your Master Password from the VRS, you must change the \nMaster Password to a new value: \n1. Return to the main Registration tab. \n2. Select the correct Registration. \n3. Click “Edit Password” \n4. Enter your Master PIN and Master Password. \n5. Specify a New Master Password. (See Section 4.9) \n6. Confirm the New Master Password. \n7. Click “Submit.” \n \nAfter you have changed your Master Password: \n1. Return to the main Registration tab. \n2. Select the correct Registration. \n3. Click “Sync.” \n4. Enter your Master PIN and Master Password. \n5. Click “Submit.” \n \nNOTE \nYour Master Password will expire after six months of inactivity and one year from \npassword assignment. You can reset an expired password by going to the \nRegistration tab and clicking “Edit Password”. (See Section 4.9) \n \n",
" \n20 \nREGISTRATION \n4.5 \nCREATING ADDITIONAL REGISTRATIONS \nYou can maintain several Registrations. For example: you may want one registration that contains \nall your business clients and a separate registration that contains all your individual clients. \n1. Click the Registration tab. \n2. Click “Add.” Follow the steps to complete a new Registration. (see Section 4.1) \nYou will receive a new Master PIN and must obtain a new Master Password for each \nregistration you add. To obtain a new Master Password, call 1.800.945.7337. \n4.6 \nEDITING A REGISTRATION \nYou can edit all registration information before submitting to EFTPS. Once the registration has \nbeen successfully submitted and processed, you can edit the registration information (except the \nfinancial information) using the “Edit” button. To do that, you must use the “Edit Fin” feature. (see \nSection 4.7) \n \n4.6.1 To edit a registration \n1. Click the Registration tab. \n2. Click on the Registration you wish to edit. \n3. Click “Edit.” Make your changes. When finished, click “Save.” \n 5. The Registration’s status will appear as Active–Edited on the summary list of registrations. \n \n4.6.2 To submit the registration changes to EFTPS \n1. Select Registration. \n2. Click “Submit.” \n3. Enter your Master PIN and Master Password. \n4. Click “Submit” to confirm. \n \n4.6.3 To synchronize your registration \n1. Select the Registration you wish to synchronize. \n2. Click “Sync.” \n3. Enter your Master PIN and Master Password. \n4. Click “Submit.” \n",
" \n21 \nREGISTRATION \n5. When synchronization is complete, click “OK” to return to the main Registration tab. \nThe status of your Registration will appear as “Active” and can be used to enroll your clients. \n \n4.7 \nEDITING A REGISTRATION’S FINANCIAL INFORMATION \n \n4.7.1 To edit a registration’s financial information \n1. Click the Registration tab. \n2. Select the Registration you wish to edit. \n3. Click “Edit Fin” and edit. \n4. Click “Save.” \nThe change will appear as a new row in the bottom half of the Registration workspace. \n \n4.7.2 To submit the financial information changes to EFTPS \n1. Click on the change that you wish to send. \n2. Click “Submit.” \n3. Enter your Master PIN and Master Password. \n4. Click “Submit.” \nNOTE \nYou cannot change the account if you are removing the Master Bank Account and you \nhave enrollments that use only this account. \n4.7.3 To view the transactions impacted by the financial information change: \n1. Click on the change that you wish to review. \n2. Click “Impacts” in the changes to banking information section of the window. \nNOTE \nYou cannot change the account if you have future payments that are scheduled to be made \nfrom the account you are changing. However, you can: \n1. Select a different change effective date (beyond when you have payments scheduled); \nor \n2. Cancel the pending payments and reschedule them for a date after your new account \nwill take effect. \n",
" \n22 \nREGISTRATION \n \n4.8 \nEDITING A MASTER PIN \n1. Click the Registration tab. \n2. Click on the Registration you wish to edit. \n3. Click “Edit Master PIN.” \n4. Enter the information. Your new Master PIN must be four numbers and cannot be 0000 or \n9999. \n5. Click “Submit.” \n6. Enter your current and new Master PIN and Master Password. \n7. Click “Submit.” \nThe Master PIN changes immediately. Use the new Master PIN the next time you synchronize or \nsubmit. \n4.9 \nEDITING A MASTER PASSWORD \n• Your Master Password must be at least twelve characters long but no more than thirty \n characters long. \n \n• Passwords must comply with the following: \n- \nMust contain at least one uppercase letter (A, B, C, etc.) \n- \nMust contain at least one lowercase letter (a, b, c, etc.) \n- \nMust contain at least one number (1, 2, 3, etc.) \n- \nMust contain at least one of the following characters (!, @, #, $, *, +, -) \n- \nMust not contain double characters (no two consecutive characters can be the same) \n- \nMust not be the same as any of the five previous passwords used \n \nNOTE \nYou will have a unique Master Password for each EFTPS Master PIN. Do not disclose your \nMaster Password or PIN to unauthorized individuals. \n \n4.10 CHOOSING YOUR PAYMENT METHODS \nYou can make payments from a taxpayer’s banking account, from a Master account that you \nmaintain, or both. \n• \nTo make payments from your clients’ banking accounts, enter their banking \naccount\n information when you enroll them. \n• \nTo make payments from a \n Master Account, enter your financial institution information \nduring Registration. \n \n",
" \n23 \nREGISTRATION \n4.10.1 To change the payment method \n1. Select the Registration or Enrollment record from the main Registration or Enrollment tab. \n2. Click “Edit Fin.” \n3. Edit the information. \n4. Click “Save.” \n4.10.2 To submit the changes to EFTPS \n1. Click “Submit” on the main Registration or Enrollment tab. \n2. Enter your Master PIN and Master Password. \n3. Click “Submit.” \n",
" \n \n24 \nENROLLMENTS \nENROLLMENTS \n \n5.1 \nCREATING AN ENROLLMENT \n1. Click the Enrollments tab. \n2. Select the Registration to be used for this enrollment. \n3. Click “Add.” \n \n5.1.1 TIN and Name \n1. Select Business or Individual. \n2. Enter the name and EIN or SSN. \n3. Check the box to indicate that you have a Disclosure Authorization on file for the client (if \napplicable). \n• Click columns to sort information in ascending/descending order. \n \n• Drag and drop columns to reorder positions. \nSummary listing \n \nof entries \nActive Registration \nSubmit button \nFive Main \n \nTab\n \nSubtabs \nEnrollment Function buttons \n",
" \n \n25 \nENROLLMENTS \n \n5.1.2 Disclosure authorization \nSelect the authorization you will have on file for this taxpayer. If you have a Third-Party \nAuthorization on file, you must complete the Shared Secrets information at the bottom of the page. \nEach taxpayer for whom you will be submitting payments is required to provide authorization \npermitting the batch provider to exchange information with the IRS. An electronic Third-Party \nAuthorization may be completed during this enrollment, which will generate an EFTPS Individual \nEnrollment with Third-Party Authorization, Form 9783T. This authorization requires a five-digit, \nself-selected Signature PIN. The taxpayer’s date of birth and prior year’s adjusted gross income \nmust be provided for authentication. This electronic authorization will be transmitted to EFTPS. \n \n5.1.3 Contact information \nEnter the taxpayer contact information: \n• Address \n• City, state, ZIP code \n• Telephone number \n• Email (optional) \n \n5.1.4 Financial information \nSelect Debit or Credit: \n• Debit (for business \nand individual taxpayers). Select Taxpayer Account or Master Account: \n− Taxpayer Account: enter the client’s banking account information \n− Master Account: indicate that you will use the banking account information you \n supplied in your batch provider registration \n• Credit (for business taxpayers only) clients enrolled \nusing the credit method of payment \ncannot make payments using the batch provider software. Contact your financial institution \nfor assistance with making payments through the credit method. \n \n5.1.5 Optional tax form limits \nYou can set amount limits for a client’s tax forms. \nFor example: If a client’s Form 941 payment usually does not exceed $5,000, you might enter \nthat as a limit. When making a Form 941 payment for that client, a warning message will \nappear if the payment exceeds $5,000. You can: \n1. Abandon the payment. \n2. Override the amount limit warnings and proceed with payment. \n3. Change the limits by editing the taxpayer’s enrollment record and submitting the change to \nEFTPS. (see Section 5.2) \n",
" \n \n26 \nENROLLMENTS \n \n5.1.6 Optional self-selected enrollment PIN/system-generated taxpayer inquiry PIN \nEnter a self-selected PIN to protect unauthorized payments for this client. You can use the same \nPIN for multiple clients. The Enrollment PIN must be four numbers and cannot be 0000 or 9999. \n• If you do not enter a PIN, the system will generate one for you. \nAs part of the taxpayer enrollment, the system will auto-generate an inquiry PIN for your client. \n• The Taxpayer Inquiry PIN will allow the client to check his or her payment history at \nEFTPS.gov or by phone. The Inquiry PIN will not give the taxpayer the ability to make or \ncancel payments. \n• EFTPS will send your client a unique mailing: \n \n − Explaining the reasons for receiving the Inquiry PIN letter and the ability to view \npayment history online or by phone. \n \n − Including a PIN letter and instructions on how to obtain an Internet Password. \n \n• \n \nTo obtain an Internet Password, clients will call 1.800.982.3526. \n \n• \n \nClients should have their PIN letter available when they call to enter: \n \n − Taxpayer Identification Number (EIN or SSN) \n \n − PIN \n \n \nNOTE \n− Last eight numbers of the Enrollment Number \nIf the enrollment requires third-party authorization, the 9783T form will be \npresented for printing and signing after this step. \n \n5.1.7 To submit entered enrollments \n1. Click the Send Enrollments tab, which will display a list of the newly entered enrollments. \nYou can review or change anything before submitting. \n2. Select the enrollments to be submitted. \n3. Click “Submit.” \n4. Enter your Master PIN and Master Password. \n5. Click “Submit.” \n \n",
" \n \n27 \nENROLLMENTS \n \n5.1.8 To synchronize enrollments \nYou should synchronize your enrollment database 15–20 minutes after you submit an \nenrollment. \n1. Click the Enrollment tab. \n2. Click the Enrollment Inquiry subtab. \n3. Select the applicable Registration. \n4. Click “Sync.” \n5. Enter your Master PIN and Master Password. \n6. Enter the date the enrollments were submitted in “From Date.” \n7. Click “Submit.” \n5.2 \nEDITING ENROLLMENT INFORMATION \nYou can change: \n• \nContact Information (This information is not sent to EFTPS and is for your use only. You do \nnot have to submit changes to EFTPS.) \n• \nPayment Thresholds \n• \nEnrollment PIN \n• \nDisclosure Authorization Information \n \n5.2.1 To edit an existing enrollment \n1. Click the Enrollment main tab. \n2. Select the correct subtab: \na. If this enrollment has not been sent to EFTPS, click the Send Enrollments subtab. \nb. If this enrollment has been sent to EFTPS, click the Enrollment Inquiry subtab. \n3. Select the applicable Registration. \na. If you are on the Enrollment Inquiry subtab, search for the enrollment you wish to edit. \n4. Select the enrollment. \n5. Click “Edit.” \n6. Make changes and click “Save.” \n",
" \n \n28 \nENROLLMENTS \n \n5.2.2 To submit changes \n1. Click the Send Enrollments subtab. \n2. Select the edited enrollment. \n3. Click “Submit.” \n4. Enter your Master PIN and Master Password. \n5. Click “Submit.” \nThe next time you synchronize enrollments the changes will appear in the taxpayer’s \nenrollment record. \n5.3 \nEDITING ENROLLMENT FINANCIAL INFORMATION \nYou can edit: \n• \nPayment Method (Credit or Debit) \n• \nMaster or Taxpayer account \n• \nBank Routing and Transit Number (RTN) \n• \nBank Account Number \n• \nEnrollment PIN \n \n \n \n \n5.3.1 To edit the financial information \n1. Click the Enrollments main tab. \n2. Select the correct subtab: \na. If this enrollment has not been sent to EFTPS, click the Send Enrollments subtab. \nb. If this enrollment has been sent to EFTPS, click the Enrollment Inquiry subtab. \n3. Select the applicable Registration. \nSelect the enrollment you wish to edit and click “Edit.” A tabbed summary of the taxpayer’s \neditable financial information will display. \n4. Make changes and click “Save.” \nNOTE \nChanging the financial information creates a new enrollment for the taxpayer. \n",
" \n \n29 \nENROLLMENTS \n \n5.3.2 To submit the financial information changes to EFTPS \n1. Click the Send Enrollments subtab. \n2. Select the edited enrollment. \n3. Click “Submit.” \n4. Enter your Master PIN and Master Password. \n5. Click “Submit.” \nThe next time you synchronize enrollments the changes will appear in the taxpayer’s enrollment \nrecord. \n5.4 \nDELETING AN ENROLLMENT \nYou can delete enrollments that have not been submitted to EFTPS only. \n1. Click the Enrollments main tab. \n2. Select the enrollment you wish to delete. \n3. Click “Delete.” \n4. Click “Yes” to confirm. \n5.5 \nTERMINATING AN ENROLLMENT \nTerminating an enrollment permanently removes it from EFTPS. \n \n5.5.1 To terminate an enrollment \n1. Click the Enrollments tab. \n2. Click the Enrollment Inquiry subtab. \n3. Enter search criteria to find the enrollment you wish to terminate. \n4. Click “Search.” \n5. Select the enrollment you wish to terminate. \n6. Click “Terminate.” \n7. Click “Yes” to confirm. \n \n",
" \n \n30 \nENROLLMENTS \n \n5.5.2 To submit a terminated enrollment to EFTPS \n1. Click the Send Enrollments subtab. \n2. Select the terminated enrollment. \n3. Click “Submit.” \n4. Click “Yes” to confirm. \n5.6 \nARCHIVING AN ENROLLMENT \nYou can archive inactive taxpayers within your database to streamline enrollment and payment \nreports. Archived (Inactive) enrollments will not be included on standard inquiry search results. \nHowever, you can still make payments on an archived enrollment. \nInactive enrollments can be made active again (and used immediately). The active/inactive status is \nonly a designation of an enrollment within your batch provider software and does not affect the \nenrollment’s status with EFTPS. \n \n5.6.1 To archive an enrollment: \n1. Click the Enrollments tab. \n2. Click the Enrollment Inquiry subtab. \n3. Enter search criteria to find the enrollment you wish to archive (make Inactive). \n4. Click “Search.” \n5. Select the enrollment you wish to archive. \n6. Click “Archive.” \n7. Click “Yes” to confirm. \n5.7 \nVIEWING ARCHIVED ENROLLMENTS \n1. Click the Enrollments tab. \n2. Click the Enrollment Inquiry subtab. \n3. Select “All Archived Enrollments” from the query drop-down field. \n4. Click “Search.” \n \n",
" \n \n31 \nENROLLMENTS \n5.8 \nACTIVATING ARCHIVED ENROLLMENTS \n1. Click the Enrollments tab. \n2. Click the Enrollment Inquiry subtab. \n3. Select “All Archived Enrollments” from the query drop-down field. \n4. Click “Search.” \n5. Select the enrollment you wish to make Active. \n6. Click “Un-Archive.” \n7. Click “Yes” to confirm. \n5.9 \nPERFORMING ENROLLMENT INQUIRIES \nYou can query your EFTPS enrollment database by using a variety of search criteria. This function \nallows you to create a group of enrollments and print a report or export the information to another file \nformat. \n1. Click the main Enrollments tab. \n2. Click the Enrollment Inquiry subtab. \n3. Click the Query drop-down arrow to display the available searches: \na. General \nb. All Active \nc. All Archived Enrollments \nd. Requiring Disclosure Authorization \nThe search criteria that can be used for a General Query are: \nEIN/SSN \nTaxpayer Name \nRTN \nBank Account Number \nStatus \nUser ID \nProcessed (Enrollment) Date \n4. Enter your search criteria and click “Search.” \n5. You can View, Edit, Export, Archive, Terminate, or Print any or all of the enrollment results. \n",
" \n \n32 \nENROLLMENTS \n5.10 IMPORTING EXISTING ENROLLMENTS FROM A TEXT FILE \n1. Click the Enrollments tab. \n2. Click “Import.” \n3. Use only Fixed Width Field Format. (see Appendix A for record layout format) \n4. Select the file you wish to import from the existing files on your computer. \n5. Click “Open” to import the file into your EFTPS Enrollments database and display the \ninformation on the Send Enrollments tab. \n5.11 EXPORTING ENROLLMENTS TO A FILE \n1. Click the Enrollments tab. \n2. Click the Enrollment Inquiry subtab. \n3. Perform query (see Section 5.9) to display the enrollments you wish to export to a file. \n4. Select the enrollments to export. \n5. Click “Export.” \n6. Choose the appropriate format: \na. Fixed Width Field Format. \nb. Comma-Delimited Format. \n7. Select an existing file from the displayed file browser or create a new file for the \nenrollment \ninformation. \n8. Click “Open” to export the enrollments to the selected or new file. (see Appendix A for record \nlayout format) \n5.12 REVOKING A THIRD-PARTY AUTHORIZATION \nA taxpayer can revoke a Third-Party Authorization agreement. To terminate the enrollment and \nrevoke the third-party authorization, the taxpayer can write “REVOKE” across Form 9783T and send \na copy of the form to the batch provider and/or EFTPS Customer Service. The copy must include a \ncurrent taxpayer signature. \n",
" \n \n33 \nPAYMENTS \nPAYMENTS \n6.1 \nPAYMENT SCREEN OVERVIEW \n \n \n6.2 \nCREATING PAYMENTS \n• Deadline for tax payments: 8 p.m. ET at least one calendar day before the due date. \n• You can send up to 5,000 payments in one transaction. \n \n• Click columns to sort information in ascending/descending \n \n \n• Drag and drop columns to reorder positions. \nPayment Sub \ntabs \nCheck to make Bulk \npayments from a \nMaster Account \nActive \n \ndrop-down list \nSubmi\n \nTotal number \nof payments \nselecte\n \nTotal amount \nselecte\n \nPayment Function \n \n",
" \n \n34 \nPAYMENTS \n \n6.2.1 To add a payment \n1. \nClick the Payments tab. \n2. \nSelect the applicable registration. \n3. \nClick “Add.” \n4. \nEnter or select the applicable taxpayer’s EIN/SSN. To select: \na. Click “Select” next to the EIN/SSN field. \nb. Either select an active enrollment from the list or enter all or part of an EIN/SSN and click \n“Go” to search for the specific EIN/SSN. \n5. \nHighlight the EIN/SSN and click “Select.” The remaining taxpayer information is prefilled. \n6. \nSelect the Tax Form. \n7. \nSelect the Tax Type. \nThe Payment Detail will appear. \n8. \nEnter the payment amount, separating dollars and cents with a decimal point. \n9. \nIf applicable, select the Tax Period Month from the drop-down menu. Enter the Tax Period \nYear for the payment. \n10. Enter the Settlement Date or select the future date from the calendar provided. \nIf you wish to store the current payment details as the default information for this taxpayer, \ncheck the Lock This Transition box at the bottom of the screen. Otherwise, the last payment \nmade for this taxpayer will be displayed the next time you add a payment for the client. \n11. Click “Save.” \na. The payment appears in the Send Payments tab. \nb. You can View, Edit, or Delete a payment prior to submitting. After submitting, the payment is \nlocked. \nNOTE \nPayment data can be imported using the Import functionality. (see Section 6.4) \n \n6.2.2 To submit entered payments \n1. Review the: \na. Total number of payments. \nb. Total dollar amount. \n2. If you wish the payments to be withdrawn as a single transaction from your Master Account, \nclick the Bulk Debit Payments check box. If you do not check this box, each transaction will \ngenerate a separate record in EFTPS and your banking account. \n",
" \n \n35 \nPAYMENTS \n3. Click “Submit.” \n4. Enter your Master PIN and Master Password. \n5. Click “Submit.” \nNOTE \nYou can make payments as frequently as necessary. \n \n6.2.3 To synchronize payments \n1. Click the Payment Inquiry subtab. \n2. Click “Sync.” \n3. Enter your Master PIN and Master Password. \n4. The “Date From:” field must be equal to or before the date that the payments were submitted. \n \n \nThe “Date To:” field defaults to the current date. \n5. Check the box to create a Synchronization Log. \n6. Click “Submit.” \n7. Click “OK” to close the sync screen. \nNOTE \nPayments in “Scheduled” status that were made before an enrollment was suspended will be \nprocessed as normal. However, no new payments can be made for an enrollment that is \nsuspended. \n6.3 \nSYNCHRONIZING PAYMENT HISTORY \nAvoid lengthy processing time by entering a time frame around payment history synchronization \nrequests, i.e., “January 2007–March 2007.” As your payment history grows, the synchronization \ntime will increase and require significant time to process. The EFTPS system will cue up your \nrequest, but if your request has not been processed after thirty minutes, it will be dropped, and \nyou will need to make another request. \n6.4 \nIMPORTING PAYMENT DATA \nThe batch provider software allows you to import payment information from another file. \n1. Click “Import” on the Send Payments tab. \n2. Use only Fixed Width Field Format. (see Appendix B for record layout format) \n3. Select the file you wish to import from the existing files on your computer. \n4. Click “Open” and the file will be imported into your EFTPS Payments database and displayed \non the Send Payments tab. \n",
" \n \n36 \nPAYMENTS \nNOTE \nYour imported files must be in the same format as the data stored in the software. (see \nAppendix B) \n6.5 \nCHECKING FOR DUPLICATE PAYMENTS \n1. Click “Duplicates” on the bottom of the Send Payment subtab. \n2. The system will highlight any payments considered to be duplicates. \n3. You can change payment information by editing, overriding, or deleting the duplicate \npayments. \n4. Click “Refresh” to remove the duplicates from the displayed payments. \n6.6 \nCANCELING PAYMENTS \nYou can cancel a scheduled payment up until 8 p.m. ET two business days before the settlement \ndate. \n1. Click the Payments tab. \n2. Click the Cancel Payments subtab. \n3. Select the applicable Registration. All of that Registration’s payments that are eligible for \ncancellation will be displayed. \n4. Select the payment(s) you wish to cancel. \n5. Click “Cancel.” \n6. Enter your Master PIN and Master Password. \n7. Click “Submit.” \n8. Click “Refresh” on the main Cancel Payments screen after the payment cancellation \ntransmission is complete. \na. The payment status will appear as “Submitted.” \nb. When you synchronize your payments after the cancellation date, the status of the payment \nwill appear as “Canceled.” \n \n",
" \n \n37 \nPAYMENTS \n6.7 \nPERFORMING PAYMENT INQUIRIES \n1. Click the Payments tab. \n2. Click the Payment Inquiry subtab to query your payment database for one or more of the \nsearch criteria: \na. General Query (all search criteria can be used) \n i. EIN/SSN \n ii. Tax Form \niii. \nEFT Number \niv. \nStatus of the Payment (returned, scheduled, etc.) \nv. \nPayment Amount \nvi. \nUser ID (any of the user IDs you have created) \n \n \n \nvii. Settled Date (or range of dates) \nb. Search by Time frame (30-60-90-180-365 days or 16 months) \n3. Select the applicable Registration. \n4. Click “Sync.” \n5. Enter your Master PIN and Master Password. \n6. Enter a date in the “From Date” field. \n7. Click “Submit.” \n8. After synchronization, enter your search criteria and click “Search.” \nYou can: \n• \nHighlight the payment(s) you wish to view. \n• \nSort payments by column headings. \n• \nPrint or export all payments. \n• \nCopy any payment. \n \n",
" \n \n38 \nPAYMENTS \n6.8 \nEXPORTING PAYMENTS TO A FILE \n1. Click the Payments tab. \n2. Click the Payment Inquiry subtab. \n3. Perform your query (see Section 6.7) to display the payments you wish to export. \n4. Click “Export.” \n5. Choose the appropriate format: \na. Fixed Width Field Format. (see Appendix B for record layout format) \nb. Comma-Delimited Format. (see Appendix C for record layout format) \n6. Select an existing file from your browser or create a new file for the enrollment information. \n7. Click “Open” and the file will be exported to the specified location. \n6.9 \nCOPYING AND PASTING PAYMENTS \n1. Highlight the payments in the Payments Inquiry tab. \n2. Click “Copy.” \n3. Click “Paste” in the Send Payments tab. \n6.10 MAKING PAYMENTS BY PHONE \nIf you are away from your computer and need to make a payment for a client, make your payment \nby phone. You need the payment information and the taxpayer’s enrollment TIN and PIN. The \npayments you make by phone will appear in your EFTPS database when you synchronize. \nTo make a payment via phone, call 1.800.555.3453. \nThe system is available 24 hours per day and 7 days per week. \n \n \n6.11 AFFORDABLE CARE ACT (ACA) SHARED RESPONSIBILITY \nPAYMENTS \nThe Affordable Care Act contains comprehensive health insurance reforms \nand includes tax provisions that affect individuals, families, businesses, \ninsurers, tax-exempt organizations and government entities. These tax \nprovisions contain important changes, including how individuals and families \nfile their taxes. The law also contains benefits and responsibilities for other \norganizations and employers. \n",
" \n \n39 \nPAYMENTS \n6.11 Confirmation Email \nPayers can Opt In/Opt out of receiving Confirmation emails while making \npayments through EFTPS. Confirmation email option is easy. To get started \nsupply a valid email address during the payment process. There are 5 \ngenerated responses. \nConfirmation of Scheduled Transaction – You have scheduled a transaction. \nConfirmation of Cancelled Transaction – You have cancelled a transaction. \nNotification of Returned Transaction – You IRS EFTPS transaction could not \nbe processed. \nReminder of Scheduled Transaction – You have scheduled a transaction. \nConfirmation of Modified Email Address – The email address associated with \nyour EFTPS profile has been updated. \n",
" \n40 \nUSER ADMINISTRATION \nThe User Administration section allows you to set roles and responsibilities for multiple users. \n \n \n7.1 \nDETERMINING USER ROLES \nIf more than one person will be using your software, you may want to define the access levels for \neach user. This feature: \n• \nAllows you to control who can view, update, add, or remove payments from the database. \n \n• \nAllows you to set User Passwords for each user. \nThe software contains three predefined roles: \n1. “Admin” (program administrator)—has full access to the complete functionality of the program. \n2. “Manager”—can do everything except set up the software. \n3. “User”—can view and update information but cannot add or remove information. \n",
" \n41 \n \n7.2 \nADDING USERS AND DEFINING ROLES \n \n7.2.1 To add a user \n1. Click the main User Administration tab. \n2. Click “New” under Users. \n3. Create and enter a unique User ID for this user. User IDs can be descriptions or nicknames. \n4. Enter the User’s full name. \n5. Select the User Role. \n6. Set a User Password. \n7. Click “Save.” \n \n7.2.2 To define a role \n1. Click the main User Administration tab. \n2. Click “New” under Roles and enter the Role Name (Administrator, Manager, or User). \n3. Enter a description for the Role that defines the User’s job description. \n4. Check the assignments for the Role, i.e., what functions they can perform within the software \nfor Setup, Registration, Enrollment, Payment, File Query, and Reporting. \n5. Choose Add, Delete, Edit, or View for each function. \n6. Click “Save.” \n \n7.3 \nEDITING AND DELETING USERS AND ROLES \n1. Highlight the User or Role. \n2. Click “Edit” or “Delete.” 3. Follow the instructions. \n",
" \n \n42 \nNOTIFICATIONS \nNOTIFICATIONS \nThe Notifications section contains a tab showing any messages you may receive from EFTPS and \na calendar for making notes, sending notes to other users, and indicating payment dates. \n \n8.1.1 To check for new messages \n1. Click the Notifications tab. \n2. Click the Messages subtab. \n3. Choose the applicable Registration. \n4. Click “Sync.” \n5. Enter your Master PIN and Master Password. \n6. Click “Submit.” \nAny new messages will be displayed after previous current messages. \n \n8.1.2 To read messages \n1. Click the Notifications tab. \n2. Click the Messages subtab. \n3. Select the message you wish to read. \n4. Click “View.” \n \n8.1.3 To delete a message \n1. Click the Notifications tab. \n2. Click the Messages subtab. \n3. Select the message you wish to delete. \n4. Click “Delete.” \n",
" \n \n43 \nNOTIFICATIONS \n8.2 \nCALENDAR \n \nThe Calendar allows you to: \n• \nView dates by month, week, or day for up to three years in advance. \n• \nUse \nthe arrows at the top of the calendar to go forward or back by month (< >) or by year (<< >>). \n• \nView by week and day. \n• \nAdd \nnotes or appointments to any given date by double-clicking on the date. A scheduling window will appear, where \nyou can record activities or schedule future activities. \n• \nView federal holidays and notes you have added. \n \nDouble-click on any date and a separate window will open to reveal the information for that date. \n8.3 \nEMAIL COMMUNICATIONS AND SECURITY \nYou will only receive email notifications confirming successful transmissions. You will not receive emails \nindicating successful transaction processing. \nNOTE \nSync your payments to receive your EFT numbers. \nAs a matter of security \n",
" \n \n44 \nNOTIFICATIONS \n• \nYou \nwill not receive email messages from EFTPS containing any specific account \ninformation, such as Registration ID, PIN, or dollar amounts. \n• \nEFTPS will not request account or personal information over \nemail. \n• \nIf you receive an email that appears to come from EFTPS and it requests personal \ninformation, contact EFTPS batch provider Customer Service at 1.800.945.0966 \nimmediately. \nThe email messages you will receive from EFTPS will look like this: \n \n \n \n \n \n \n \n \n \n",
" \n45 \nTROUBLESHOOTING \nPROBLEM \nPOSSIBLE SOLUTION \nAnnual \nExpiration of \nMaster \nPassword \nIf your Master Password expires, you will receive a message indicating that ‘‘Your Master \nPassword has expired and must be changed in order to proceed…’’ \nYou can reset an expired password by going to the Registration tab and clicking ‘‘Edit \nPassword’’. \n \nRegistration \nFailed/Invalid \nIf you receive a message or notification that your Registration is invalid, check the following: \n• The business name was entered exactly as it appears on your tax return. \n• Your address is correct. \n• The TIN you used is the correct TIN for the business name you entered. \nRejected Files \nIf you receive a message or notification that your enrollment or payment file(s) were rejected, log \non to the software and perform a Sync request to receive further details. \nFiles/Dates \nWon’t \nSynchronize \nIf you attempted to synchronize your data and the process failed, check the following: \n• You are connected to the Internet. \n• The proper Registration ID, Master Password, and Master PIN were entered. \n• The “From Date” field includes the date that the enrollment or payment was submitted. \n• The Registration you selected is Active. \nCannot \nImport/Export \nIf you have problems Importing enrollment or payment files, check the following: \n• The selected Import file is formatted as Fixed Field Width. \n• You are Importing a Text (.txt) file. \n• Review the File Formats in the Appendix. \nIf you have problems Exporting Payment files, check the following: \n• The payment(s) to be exported are highlighted. \n• The “.txt” extension appears at the end of the file name. \nCannot Cancel \nPayment \nOnly payments that are scheduled to settle at least two business days in the future may be \ncanceled. Check the following: \n• The payment you wish to cancel is highlighted. \n• You are connected to the Internet. \n• You have clicked “Cancel” in the Cancel Payments tab. \nCannot Edit \nInformation \nThe software has three predefined Roles: \n1. “Admin” (program administrator)—has full access to the complete functionality of the program. \n2. “Manager”—can do everything except set up the software. \n3. “User”—can view and update information but cannot add or remove information. \nYou may not have the correct privileges assigned to edit information. \nTo verify that you have the authority to View, Update, Add, or Remove information, check the \nfollowing: \n1. Click the User Administration tab. \n2. Highlight your Role. \n3. Click “Edit.” \nReview the privileges that have been assigned to you. If you are not assigned as the \nAdministrator, you cannot make changes to the Role. Contact your Administrator. \n \n \n \n",
" \n \n46 \nNOTIFICATIONS \nTROUBLESHOOTING \nPROBLEM \nPOSSIBLE SOLUTION \nLost or Misplaced \nMaster Password or \nMaster PIN \nIf you lose, forget, or misplace your Master Password, call the batch provider VRS to obtain a \nnew Master Password. Call 1.800.945.7337. Have your Registration ID and PIN available when \nyou call. \nIf you lose, forget, or misplace your Master PIN, call EFTPS batch provider Customer Service to \nrequest a new PIN. Customer Service is available Monday–Friday, 8 a.m.–8 p.m. ET. Call \n1.800.945.0966. Have your Registration ID available when you call. \n",
" \n47 \nGLOSSARY \n• \nACH Trace Number—Unique number found on every EFTPS debit payment. \n• \nAdministrator’s User ID and Password—ID and Password you create when you install the software. \nThese are the keys for administering the software, not for sending or receiving information from \nEFTPS. \n• \nArchive—You can archive—or make inactive—enrollments within your database. This allows you to \nrefine enrollment and payment reports, because inactive enrollments will not be displayed on the \nnormal inquiry search results. Inactive enrollments can be made Active again (and used immediately). \nThe Active/Inactive status is only a designation of an enrollment within your batch provider software \nand does not affect the enrollment’s status with EFTPS \nNote: Enrollments with outstanding payments (either New or Submitted) cannot be archived. Archived \nenrollments will not display; however, the PIN will remain active until the enrollment is terminated.. \n \n• \nDatabase Admin Password—Password associated with a local database admin account that is used by the \nBatch Provider software to interact with the locally installed database. \n \n• \nDatabase Encryption Password—Password that serves as the encryption key associated with the local \nBatch Provider database and is used to encrypt its stored data. \n \n• \nEFT Number—Unique Electronic Funds Transfer number assigned to payments and cancellations for \ntracking purposes. This number is your receipt for the transaction. \n• \nEIN—Employer Identification Number. Unique nine-digit number assigned by the IRS and used to \nidentify a business taxpayer. \n• \nEmail Notification—Receiving email messages is optional. After you send enrollments or payments to \nEFTPS, the system will respond with a secure email with the status of your file (accepted or rejected). \nYou can enter up to three email addresses during Registration. \n• \nEnrollment PIN—Every enrollment has a unique Personal Identification Number (PIN) for added \nsecurity. The PIN can be self-selected or you can choose to have EFTPS assign a PIN. A PIN must \nbe four numbers, cannot be 0000 or 9999, and cannot duplicate another TIN/PIN combination within \nthe system. \n• \nExpress Registration—Is available only if you have an existing batch provider Registration or an \nEFTPS online enrollment. Express Registration allows you to generate a new Registration using the \nname and TIN of an existing EFTPS online enrollment or batch provider Registration. \n• \nInternet Password—If you want a client to be able to view his or her payment history at EFTPS.gov, \nyou will need to request that a Taxpayer Inquiry PIN be sent to the client. After receiving that PIN, the \nclient will go to EFTPS.gov and create an additional credential, an Internet password. \n• \nMaster Account—You can choose to make payments for clients from a single Master Bank Account \nthat you maintain. \n• \nMaster Password— The Master Password is used with your Registration ID and Master PIN so you \ncan send and receive EFTPS transactions securely. Master Passwords must be 12–30 characters \nlong, containing at least one uppercase letter, one lowercase letter, one number, one special \ncharacter (!, @, #, $, *, +, -), and no repeating characters, and cannot be the same as any of the five \nprevious passwords used. \n \n",
" \n48 \n• \nMaster PIN—A four-digit Personal Identification Number assigned by EFTPS and used with the \nMaster Password to protect your batch provider account. You are responsible for protecting the \nMaster PIN. Do not give this information to anyone and store any references to this PIN in a secure \nlocation. A PIN must be four numbers and cannot be 0000 or 9999. \n• \nRegistration Authorization Information—Window that appears before you send information to EFTPS. \nIt asks for your Registration ID, Master PIN, and Master Password. By entering this information, you \nare authorizing the transaction. \n• \nRole—The software provides three predefined roles (“Admin,” “Manager,” and “User”) and that each \nhas a specific level of responsibilities and authority. \n• \nRTN—Routing Transit Number. A unique nine-digit bank identification number that is part of every \nACH transaction and identifies a specific financial institution. \n• \nSSN—Social Security Number. The unique nine-digit taxpayer identification number assigned to an \nindividual taxpayer by the IRS. \n• \nSettlement Date—Business date on which funds are withdrawn from the designated bank account. \nPayments must be scheduled by 8 p.m. ET at least one calendar day before the settlement date. \n• \nSubmit—When you provide information to EFTPS through the software and a secure Internet \nconnection. \n• \nSync—When you receive current enrollment and payment information from EFTPS through a secure \nInternet connection. \n• \nTaxpayer Inquiry PIN—Four-digit Personal Identification Number assigned and sent to an enrolled \ntaxpayer. The Inquiry PIN, along with an Internet password, allows clients to check their payment \nhistory. They cannot make or cancel payments. \n• \nThreshold Amount—When you enroll a client, you can choose to set payment dollar amount limits for \neach of the client’s tax types. When you make a payment for that client and tax type, the system will \ncompare your payment amount against your stated limit and provide a warning if you exceed the limit. \nYou can choose to override the warning. \n• \nTIN—Taxpayer Identification Number. Nine-digit Employer Identification Number (EIN) for a business \nor nine-digit Social Security Number (SSN) for an individual. The TIN is assigned by the IRS. \n• \nUser—A person designated to use the software by the Administrator. \n• \nUser ID—The description or nickname of a person using the software. \n• \nVRS—Voice Response System. The automated telephone system used to obtain a Password. \n",
" \n49 \nAPPENDIXES \n",
" \n50 \nAPPENDIX A RECORD LAYOUT FOR IMPORTING ENROLLMENTS \nImported files must conform to the length and validation rules outlined below. Imported enrollments \nwill be saved to the Send Enrollments grid with a status of “New.” \nField Name \nType \nLength \nField Edits \nBatch Filer ID \nNumeric \n9 \nMust be 9 digits \nMaster Inquiry PIN \nNumeric \n4 \nMust be 4 digits \nFile Date \nNumeric \n8 \nMust be valid date YYYYMMDD \nFiler Sequence Number \nNumeric \n3 \nMust be unique within day \nEnrollment Number \nNumeric \n4 \nMust be ascending within a file \nAction Code \nChar \n1 \nMust contain valid \nvalue A = Add \nTaxpayer Name \nChar \n35 \nMust contain at least 2 characters \nTaxpayer Type \nChar \n1 \nMust contain valid values \nB = Business \nI = Individual \nTaxpayer TIN \nNumeric \n9 \nMust be 9 digits \nTaxpayer PIN \nNumeric \n4 \nMust be 4 digits \nSecondary TIN \nNumeric \n9 \nMust be blank \nCountry Code \nChar \n2 \nMust be non-blank, using ISO country codes \nState \nChar \n2 \nMust be valid state if country code = US \nZIP \nCode \nNumeric \n9 \nMust be non-blank if country code = US and at least 5 digits \nSignature Equivalent \nNumeric \n4 \nMust contain “8655” \n(confirms 8655 has been submitted to IRS) \nRemittance Method \nChar \n1 \nMust contain valid value \nC \n= EFTPS ACH Credit \nD \n= EFTPS ACH Debit \nPrimary Input Method \nChar \n1 \nMust contain valid value if remittance method equal “D,” else \nequal blank \nB = batch provider \nMaster Account Flag \nChar \n1 \nMust contain valid value if remittance method equals “D,” else \nequal blank \nY = Use Batch Filer Account \nN = Use Taxpayer Account \nRouting Transit Number \nNumeric \n9 \nIf Master Account flag equals “N” and if remittance method \nequals “D,” else equal blank. Must contain 9 digits \nAccount Number \nChar \n17 \nIf Master Account flag equals “N” and if remittance method \nequals “D,” else equal blank \nAccount Type \nChar \n1 \nIf Master Account flag equals “N” and if remittance method \nequals “D,” else equal blank. Must contain valid value \nC = Checking \nS = Savings \n \n \n \n \n",
" \n51 \n \nAPPENDIX B RECORD LAYOUT FOR IMPORTING NEW PAYMENTS \nImported files must conform to the length and validation rules outlined below. Imported payments will \nbe saved to the Send Payments grid with a status of “New.” \nField Name \nType \nLength \nField Edits \nBatch Filer ID \nNumeric \n9 \nMust be 9 digits \nMaster Inquiry PIN \nNumeric \n4 \nMust be 4 digits \nFile Date \nNumeric \n8 \nMust be valid date YYYYMMDD \nFiler Sequence Number \nNumeric \n3 \nMust be unique within day \nPayment Reference \nNumber \nNumeric \n4 \nMust be ascending within a file \nAction Code \nChar \n1 \nMust contain valid \nvalue P = Payment \nTaxpayer TIN \nNumeric \n9 \nMust be 9 digits \nTaxpayer PIN \nNumeric \n4 \nMust be 4 digits \nTaxpayer Type \nChar \n1 \nMust be valid value \nB = Business \nI = Individual \nTax Type Code \nNumeric \n5 \nMust be valid tax type code \nTax Period \nNumeric \n6 \nMust be a valid date YYYYMM \nSettlement Date \nNumeric \n8 \nMust be a valid date YYYYMMDD \nPayment Amount \nNumeric \n15 \nMust be greater than 0 and less than 100,000,000 \nSubcategory code 1 \nNumeric \n3 \nNot a required field; if present, must be a valid IRS code \nSubcategory amount 1 \nNumeric \n15 \nNot a required field; if present, sum of all subcategory \namounts must equal payment amount \nSubcategory code and \namount repeated up to 5 \n \n \n \nSubcategory code 5 \nNumeric \n3 \nNot a required field; if present, must be valid IRS code \nSubcategory amount 5 \nNumeric \n15 \nNot a required field; if present, sum of all subcategory \namounts must equal payment amount \n \n \n \n \n \n",
" \n52 \nAPPENDIX C RECORD LAYOUT FOR EXPORTING PAYMENTS (COMMA-DELIMITED FILE \nFORMAT) \nThe comma-delimited payment export file includes the fields below in the following order: \n1. EIN/SSN \n2. Taxpayer Type Code, B (Business) or I (Individual) \n3. Electronic Funds Transfer (EFT) Number \n4. Original EFT Number (used for payments returned from the ACH banking system) \n5. Cancellation EFT Number (used for canceled payments) \n6. Bulk Debit Trace Number \n7. Bulk Debit Cancellation Number \n8. Payment Input Method (batch, phone, credit, etc.) \n9. Tax Form \n10. Tax Form Description \n11. Tax Type \n12. Tax Period \n13. Total Payment Amount \n14. Settlement Date \n15. ACH Trace Number \n16. Payment Status \n17. Transaction Code \n18. Input Date \n19. Input Time \n",
" \n53 \nAPPENDIX D HOW TO APPLY PROXY SETTINGS \nFile Configuration: \nIf you need to use a proxy server to connect outside of a firewall, you must place the proxy server \naddress in one of the EFTPS batch provider software files on your hard drive. Contact your \nNetwork Administrator to obtain the specific proxy server address, port, and any realm, user name, \nor password information. \nApplication File System: \n1. Obtain the following property values from your Network Administrator: \na. Proxy Host Name \nb. Proxy Port \n2. Determine whether your network requires the following and obtain the proper values: \na. Proxy Realm \nb. Proxy Username \nc. Proxy Password \nApplication Properties file \n1. Close the EFTPS batch provider application while modifying the file. \n2. Open the application.properties file in the applicable location: \na. For all platforms except Windows Vista and Windows 7: APPLICATION_HOME\\conf directory \n \n (C:\\Program Files\\EFTPS batch provider Client\\conf\\application.properties) \nb. For Windows Vista and Windows 7: The application.properties file is located in \n \n \nProgramData EFTPS\\BPClient\\uniquely generated name\\conf \n3. Modify proxyPort= \n \nproxyHost= \n \n \n \nuseProxy= \nThe proxyRealm, proxyPassword, and proxyUserName are not always required. Ask your Network \nAdministrator which properties are needed and what the values should be. \n",
" \n54 \nExample of application.properties file with modified proxy settings: \n#stored \n#Mon Nov 21 10:30:24 MST 2005 \nSoftwareID=00000010 \nnetworkedServer=false \npanel.info.background.color=207,228,255 \nwindow.gov.eftps.batchprovider.ui.MainFrameTabbed.\nheight=621 build.number=200510261611 \ndbPortNumber= http.timeout=300000 \nbuild.date=10/26/2005 04\\:11 PM dbServerName= \nSoftwareName=Eftps batch provider \nproxyRealm= \ndb.driver=com.pointbase.jdbc.jdbcUniversalDriver \nproxyPassword= \n \nProcessType=T \nwindow.gov.eftps.batchprovider.ui.MainFrameT\nabbed.y=0 networkedClient=false \nversion.number=0.9.9.9.8 \nwindow.gov.eftps.batchprovider.ui.MainFrameTabbed.x=0 \nproxyPort=8080 \npanel.error.background.color=255,255,194 \ndb.url=jdbc\\:pointbase\\:embedded\\:batchproviderdb \ngov.eftps.batchprovider.rao.hostUrl=https\\://192.168.85.10\\:84\n52/services panel.dialog.background.color=242,244,252 \nproxyHost=cacsecvr01.fdcsg.1dc.com useProxy=true \nproxyUserName= \nwindow.gov.eftps.batchprovider.ui.MainFrameTabbed.width=923 applicationDir=c:\\Program \nFiles\\EFTPS batch provider Client \nUsing the modified and saved proxy settings: \nOnce you have successfully modified and saved your proxy settings, you can connect to EFTPS to \ncomplete batch provider functions. \nAny Problems \nIf you cannot connect to EFTPS with the newly modified proxy settings: \n1. Verify that the proxy settings are entered into Internet Explorer. \n2. Review the proxy configurations to make sure they are correct. \nIf you still have problems connecting, contact Customer Service: 1.800.945.0966, \nMonday–Friday, 8 a.m.–8 p.m ET. \n",
" \n55 \nAPPENDIX E \nFEDERAL RESERVE BANK HOLIDAYS \nTax payments will not be processed through the FedACH or Fedwire Funds® on the \nfollowing Federal Reserve Bank holidays: \nNew Year’s Day \nBirthday of Martin Luther King, Jr. \nWashington’s Birthday \nMemorial Day \nIndependence Day \nLabor Day \nColumbus Day \nVeterans Day \nThanksgiving Day \nChristmas Day \nAPPENDIX F \nIMPORTANT PHONE NUMBERS \nBatch Provider Customer Service \n1.800.945.0966 \n8 a.m.–8 p.m. ET, Monday–Friday \nBatch Provider Master Password VRS \n1.800.945.7337 \n"
] |
p5369.pdf
|
1119 Publ 5369 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5369.pdf
|
[
"Gig economy and your taxes: \nthings to know\nWhat do driving for a ride-sharing company, renting out a room through a rental service, and \nworking for a company that outsources errands and tasks have in common? These are all \nexamples of the gig economy. Just like any other office job, money earned through the gig \neconomy is taxable.\nAs a gig economy worker, it’s your responsibility to keep track of the money you make and \nreport it on your tax return.\nThis means if you receive income from a gig economy activity, it’s generally taxable even \nif you don’t receive a Form 1099-MISC, Form 1099-K, W-2 or other income statement. \nOn the other hand, your business expenses may be deductible, depending on tax limits \nand rules.\nPay your taxes as you go \nIf you earn a paycheck as a gig economy employee, your employer usually withholds \ntax from your pay to help cover taxes you owe. If you’re a gig economy worker who’s not \nconsidered an employee, two ways you can help cover your taxes are:\n\n Fill out and submit a new Form W-4 for other jobs where you work as an employee.\n\n Make quarterly estimated tax payments to help pay your taxes throughout the year, \nincluding self-employment tax.\nKeep good records\nThe IRS requires you to keep adequate proof of income and expenses. Some gig companies \nwill track some of this information for you and send you a W-2, 1099-MISC or a 1099-K at \nthe end of the year. Even if they don’t, it’s important that you keep track of all your income \nand expenses to report on your tax return.\nCheck your tax payments\nA Paycheck Checkup using the IRS Withholding Estimator can help you see if you should \nmake additional tax payments to avoid an unexpected tax bill or underpayment penalty \nwhen you file your tax return. This is especially important if you:\n\n Have multiple jobs - especially if you don’t have each employer withhold taxes.\n\n Expect to pay self-employment tax. \n \n\n\nPublication 5369 (11-2019) Catalog Number 73405J \nDepartment of the Treasury Internal Revenue Service www.irs.gov\n"
] |
i8963.pdf
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0120 Inst 8963 (PDF)
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https://www.irs.gov/pub/irs-pdf/i8963.pdf
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[
"Instructions for Form 8963\n(Rev. January 2020)\nReport of Health Insurance Provider Information\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8963 and \nits instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form8963.\nNote. See IRS.gov/ACA9010 for \nadditional guidance.\nWhat’s New\nForms 8963 reporting more than $25 \nmillion in net premiums written must be \nfiled electronically. See 26 C.F.R. section \n57.3(a)(2)(ii), as amended by T.D. 9881, \nfor further details. For more information on \nelectronic filing, see How To File below.\nGeneral Instructions\nPurpose of Form\nFile Form 8963 during each fee year (year \nthe annual health insurance provider fee is \ndue) to report net premiums written for \nU.S. health risks during the data year \n(calendar year immediately preceding the \nfee year). The IRS will use that information \nwhen figuring the annual fee imposed by \nAffordable Care Act (ACA) section 9010. \n(Public Law (P.L.) 111-148, section 9010; \nP.L. 111-148, section 10905; P.L. \n111-152, section 1406; and P.L. 113-235, \ndivision M.)\nWho Must File\nGenerally, a covered entity that provides \nhealth insurance for any U.S. health risk \nduring the 2020 fee year (the calendar \nyear in which the fee must be paid) must \nfile Form 8963.\nWhen To File\nYou must file Form 8963 by April 15, 2020.\nHow To File\nIf you have more than $25 million in net \npremiums written to report, you must file \nForm 8963 (including any corrected Forms \n8963) electronically. If you are required to \nfile electronically, your Form 8963 will not \nbe considered filed unless it is filed \nelectronically.\nYou can file Form 8963 (with Form \n8453-R, Electronic Filing Declaration for \nForm 8963) electronically by accessing \nIRS e-file using your own computer, or, for \nthis year and Form 8963 only, you can fax \nthe Form 8963 to 877-797-0235.\nNote. If filing electronically, upload the \ncompleted fillable version of the form. Do \nnot print and scan the form.\nIf you’re not required to file \nelectronically, you may file a paper Form \n8963.\nE-File: It’s Convenient, Safe, \nand Secure\nIRS e-file is the IRS’s electronic filing \nprogram. For more information about IRS \ne-file, go to IRS.gov/Form8963efile. By \nfiling electronically, you will receive an \nelectronic acknowledgment once you \ncomplete the transaction. Keep it with your \nrecords.\nWhere To File\nIf you are not required to file \nelectronically and prefer to file by \nmail, send your paper Form 8963 \nto the following address.\nInternal Revenue Service\n1973 Rulon White Blvd.\nMail Stop 4916 IPF\nOgden, UT 84201-0051\nSend the forms in a flat mailing envelope \n(not folded). Do not staple, tear, or tape \nany of these forms. If you are sending a \nlarge number of forms in conveniently \nsized packages, write your name on each \npackage and number the packages \nconsecutively.\nU.S. postal regulations require forms \nand packages to be sent by First-Class \nMail. However, you may use private \ndelivery services. To determine which \nservices you may use, go to IRS.gov/PDS.\nIf you mail your form, also fax it to \n877-797-0235.\nIf you would like to request an \nacknowledgment that we received your \nForm 8963, please email [email protected] \nwith the company information and/or \ntracking number and we will reply when \nwe receive the form. If you use an \novernight service, add the email address \[email protected] in the recipient email and \nwe will reply when we receive the form.\nPublic Disclosure\nThe information on this form is not \nconfidential. Although, generally, returns \nand return information are confidential, as \nrequired by section 6103, the information \non this form is not subject to section 6103, \nTIP\npursuant to ACA section 9010, as \namended. All information on this form is \nsubject to public disclosure. Do not \ninclude personal information other than \nthat requested by this form.\nDefinitions\nCovered entity. Generally, covered \nentity means any entity with net premiums \nwritten for health insurance for U.S. health \nrisks during the fee year that is:\n• A health insurance issuer within the \nmeaning of section 9832(b)(2);\n• A health maintenance organization \nwithin the meaning of section 9832(b)(3);\n• An insurance company that is subject to \ntax under subchapter L, Part I or II, or that \nwould be subject to tax under subchapter \nL, Part I or II, but for the entity being \nexempt from tax under section 501(a);\n• An insurer that provides health \ninsurance under Medicare Advantage, \nMedicare Part D, or Medicaid; or\n• A non-fully insured multiple employer \nwelfare arrangement (MEWA).\nNet premiums written. Net premiums \nwritten means premiums written, including \nreinsurance premiums written, reduced by \nreinsurance ceded, and reduced by \nceding commissions and medical loss \nratio (MLR) rebates with respect to the \ndata year. Net premiums written includes \npremiums written for assumption \nreinsurance and is reduced by assumption \nreinsurance premiums ceded. Net \npremiums written does not include \npremiums written for indemnity \nreinsurance and is not reduced by \nindemnity reinsurance ceded.\n• Assumption reinsurance is \nreinsurance for which there is a novation \nand the reinsurer takes over the entire risk \nof loss pursuant to a new contract.\n• Indemnity reinsurance is an \nagreement between one or more \nreinsuring companies and a covered entity \nunder which (a) the reinsuring company \nagrees to accept, and to indemnify the \nissuing company for, all or part of the risk \nof loss under policies specified in the \nagreement; and (b) the covered entity \nretains its liability to, and its contractual \nrelationship with, the individuals whose \nhealth risks are insured under the policies \nspecified in the agreement.\nIn determining net premiums \nwritten, filers must take \nassumption reinsurance into \naccount by including assumption \nreinsurance written in direct premiums \nwritten and deducting assumption \nTIP\nJan 17, 2020\nCat. No. 60499R\n",
"reinsurance ceded from direct premiums \nwritten. However, filers may not include \nindemnity reinsurance written in direct \npremiums written and may not deduct \nindemnity reinsurance ceded from direct \npremiums written.\nU.S. health risk. A U.S. health risk \nmeans the health risk of any individual \nwho is:\n• A U.S. citizen,\n• A resident of the United States (within \nthe meaning of section 7701(b)(1)(A)), or\n• Located in the United States, with \nrespect to the period that individual is so \nlocated.\nHealth insurance. In general, the term \n“health insurance” has the same meaning \nas the term “health insurance coverage” in \nsection 9832(b)(1)(A), defined to mean \nbenefits consisting of medical care \n(provided directly, through insurance or \nreimbursement, or otherwise) under any \nhospital or medical service policy or \ncertificate, hospital or medical service plan \ncontract, or health maintenance \norganization contract offered by a covered \nentity.\nThe term “health insurance” \nincludes limited scope (also called \nstand-alone) dental and vision \nbenefits under section 9832(c)(2)(A) and \nretiree-only health insurance, but does not \ninclude any other excepted benefits under \nsection 9832(c).\nFor the definitions of controlled group, \nsingle-person covered entity, and \ndesignated entity, see Specific \nInstructions, next.\nSpecific Instructions\nCovered entity information. A covered \nentity is either a single-person covered \nentity or a member of a controlled group. A \nsingle-person covered entity is a covered \nentity that is not a member of a controlled \ngroup. Under the controlled group rule of \nACA section 9010(c)(3), all persons \ntreated as a single employer under \nsections 52(a), 52(b), 414(m), or 414(o) \nwill be treated as one covered entity. In \napplying the single employer rules, ACA \nsection 9010(c)(3)(B) provides that a \nforeign entity subject to tax under section \n881 is included within a controlled group \nunder section 52(a) or 52(b). A person is \ntreated as being a member of a controlled \ngroup if it is a member of the group at the \nend of the day on December 31, 2019, \nand would qualify as a covered entity in \n2020 if it were a single-person covered \nentity.\nBox 1. Single-person covered entity. \nCheck box 1 if you are a single-person \ncovered entity. You must sign Part I on \npage 1 (see Part l signature instructions \nTIP\nbelow). Also complete the first line of \nSchedule A.\nDesignated entity. Each controlled \ngroup must have a designated entity.\nIf the controlled group, without regard \nto foreign corporations included under \nACA section 9010(c)(3)(B), is also an \naffiliated group that files a consolidated \nreturn for federal income tax purposes, the \ndesignated entity is the agent of the \naffiliated group as identified on the tax \nreturn filed for the data year.\nIf not, the controlled group must select \none of its members to be the designated \nentity.\nIf a controlled group does not select a \ndesignated entity, the IRS will select a \nmember of the controlled group as the \ndesignated entity for the controlled group.\nThe designated entity is responsible for \nthe following for the group:\n• Filing Form 8963,\n• Receiving IRS communications about \nthe fee,\n• Filing any necessary error correction \nreport,\n• Paying the fee to the IRS,\n• Obtaining consents from all controlled \ngroup members that are required to be \nlisted on Schedule A of this form, and\n• Providing (to the IRS upon request) the \nconsents obtained from controlled group \nmembers that are required to be listed on \nSchedule A of this form.\nIf the IRS selects the designated entity, \nthen all members of the controlled group \nthat are required to be listed on \nSchedule A of this form will be deemed to \nhave consented to this election.\nBox 2a. Agent of an affiliated group. \nCheck box 2a if you are the agent of an \naffiliated group. You must also sign Part I \non page 1 (see Part I signature \ninstructions below). Also complete the first \nline of Schedule A, with your National \nAssociation of Insurance Commissioners \n(NAIC) company and group code and net \npremiums written, if any.\nBox 2b. Other. Check box 2b if you are \nthe designated entity for a covered entity \nthat is not an affiliated group. You must \nalso sign Part I on page 1 (see Part I \nsignature instructions below). Also \ncomplete the first line of Schedule A, with \nyour NAIC company and group code and \nnet premiums written, if any.\nCorrected report. Check the box if this is \na corrected report.\nEmployer identification number (EIN). \nEnter your EIN. If you do not have an EIN, \nyou must apply for one. If filing your Form \n8963 electronically, enter your 9-digit EIN \nwithout the dash. The EIN will be properly \nformatted for you.\nNumber of controlled group members \nincluded in Schedule A. Enter the \nnumber of controlled group members who \nare listed on Schedule A, including the \nentity in box 2a or 2b. If reporting as a \nsingle-person covered entity, enter “1” for \nthe number of controlled group members.\nEntity name. If you checked box 1, enter \nthe name of the single-person covered \nentity in the entity name box. If you \nchecked box 2a or 2b, enter the name of \nthe designated entity. If you have a trade \nname or are doing business under a \ndifferent name, enter that name or d/b/a \nname on the “Entity name (continued)” \nline.\nAddress. Enter a street address where \nyou can receive overnight deliveries.\nDo not provide a P.O. box.\nThird party. If you receive your mail in \ncare of a third party (such as an \naccountant or an attorney), enter on the \nfirst street address line “C/O” followed by \nthe third party's name and enter the street \naddress where the third party can receive \novernight deliveries on the “Address \n(continued)” line.\nForeign address. If reporting a \nforeign address, include the full name of \nthe country using uppercase letters in \nEnglish. If you file Form 8963 \nelectronically, select the full name of the \ncountry from the drop down in the foreign \ncountry name box. Enter foreign province \nor state, and postal code.\nPart I. Signature of Official \nSigning on Behalf of the \nSingle-Person Covered Entity \nor Designated Entity (Agent of \nan Affiliated Group, or Other \nDesignated Entity) and Consent \nby the Designated Entity (if \napplicable)\nProvide the date signed in MM/DD/YYYY \nformat, your phone and fax numbers, and \nthe name and title of your signing official in \nprint format.\nIf you file Form 8963 by paper, \nmanually sign the form.\nIf you file Form 8963 electronically, do \nnot manually sign the form. Instead, \nmanually sign, scan, and upload Form \n8453-R with your Form 8963. See How To \nFile, earlier.\nPart II. Alternate Contact \nPerson Designee\nIf you want to designate an employee to \ndiscuss the report with the IRS, check the \nrelated box and enter the person’s name, \ntitle, phone number, and fax number, and \nCAUTION\n!\n-2-\nInstructions for Form 8963 (Rev. 01-2020)\n",
"we will contact that person if we have any \nquestions concerning the report.\nSchedule A. Single-Person \nCovered Entity or Controlled \nGroup Member Information\nEnter the single-person covered entity, \ncommon parent of affiliated group, or \ndesignated entity information on the first \nline. This information will automatically \npopulate the first line of Schedule A if you \ncomplete the form electronically. It is \nunnecessary to repeat the entity name \nand address from page 1 on line 1, but \nyou must enter all of the premium data \nrequested for the entity. Complete \nadditional lines for every person who is a \ncontrolled group member at the end of the \nday on December 31, 2019, and who \nwould qualify as a covered entity in 2020 if \nit were a single-person covered entity, and \nenter the following information for each \nmember.\n(a) Employer identification number \n(EIN). If filing your Form 8963 \nelectronically, enter your 9-digit EIN \nwithout the dash. The EIN will be properly \nformatted for you.\n(b) Entity name. If you have a trade \nname or are doing business under a \ndifferent name, enter that name or d/b/a \nname.\n(c) Address. Enter a street address \nwhere you can receive overnight \ndeliveries.\nIf reporting a foreign address, also \ninclude the full name of the country using \nuppercase letters in English. Enter the \ninformation in the following order: city, \nprovince or state, and postal code.\n(d) and (e) National Association of In-\nsurance Commissioners (NAIC) identi-\nfication codes. Enter (d) NAIC company \ncode and (e) NAIC group code for each \nsingle-person covered entity, the common \nparent of an affiliated group or designated \nentity, and each listed controlled group \nmember. If you do not have an NAIC \ncompany code or group code for a \ncovered entity or controlled group \nmember, leave the related field blank.\n(f) Direct premiums written. For each \nsingle-person covered entity or member of \na controlled group, the source of data for \ndetermining direct premiums written is the \nSupplemental Health Care Exhibit \n(SHCE), filed with the NAIC; the Medical \nLoss Ratio (MLR) Annual Reporting Form \n(MLR form), filed with the Center for \nConsumer Information and Insurance \nOversight (CCIIO); or any equivalent form \nrequired by state or federal law. If the \nentity or member does not file an SHCE, \nan MLR form, or any equivalent form, the \nentity or member is still required to file \nForm 8963 and provide direct premiums \nwritten for health insurance of U.S. health \nrisks and any other information required \nby this form.\nGenerally, if the entity files an SHCE \nand/or an MLR form, enter the direct \npremiums written as reported for the data \nyear on the SHCE (SHCE, Part 2, line 1.1, \ncolumns 1–10 plus 12) and/or MLR (MLR \nform, Part 2, comparable lines and \ncolumns, amounts from the “Total as of \n12/31/Data Year” columns only).\nReferences to the SHCE and the \nMLR form in these instructions are \nsolely for your convenience in \nidentifying the premium information \nrequired for this report and are subject to \nchange.\nOnly include direct premiums written \nfor health insurance of U.S. health risks. \nExclude from direct premiums written any \npremiums for coverage that is not health \ninsurance for U.S. health risks. For more \ninformation, see the definitions of Health \ninsurance and U.S. health risk, earlier.\nFor any covered entity that files the \nSHCE with the NAIC, the entire amount \nreported on the SHCE as direct premiums \nwritten will be considered to be for health \ninsurance of U.S. health risks (subject to \nany applicable exclusions for amounts that \nare not health insurance) unless the \ncovered entity can demonstrate otherwise.\nIf the entity does not file an SHCE with \nNAIC or an MLR form with CCIIO, or those \nforms do not contain the relevant data for \ndetermining all of the direct premiums \nwritten for health insurance for U.S. health \nrisks of an entity (or member), enter \ncomparable direct premiums written \ninformation from any equivalent form \nrequired by state or federal law.\nIf no single form contains all of the \nrelevant data for determining all of the \ndirect premiums written for health \ninsurance for U.S. health risks of an entity \n(or member), then direct premiums written \nmust be determined using aggregated \ndata from multiple forms. Please include a \nreconciliation with the premiums you \nreported on the SHCE, MLR form, or \nequivalent form required by state or \nfederal law.\nSee IRS.gov/ACA9010 for the \ntreatment of expatriate health plans.\n(g) MLR rebates. Enter MLR rebates as \nyou reported for the 2019 calendar year \nto: NAIC on SHCE; CCIIO on the MLR \nform; or any other regulatory authority that \nspecifically requires MLR rebates for other \nthan commercial markets (Medicare Part \nD, Medicare Advantage, Medicaid, \nFEHBP, etc.).\nFigure the MLR rebates (current year \naccrual), as below.\nCAUTION\n!\n1. Rebates paid\n. . . . . . . . .\n$ ________\n2. Less estimated rebates \nunpaid-prior year\n. . . . . . . .\n$ (_______)\n3. Plus estimated rebates \nunpaid-current year . . . . . . .\n$ _______\n4. MLR rebates (current year \naccrual). Enter this net amount in \ncolumn (g). Place a minus sign in \nfront of amounts to indicate \nnegative amounts.\n. . . . . . .\n$ _______\n(h) Stand-alone dental or vision direct \npremiums written. Enter the amount of \nstand-alone dental or vision direct \npremiums written as reported to the NAIC \non the SHCE. If you do not file an SHCE, \ninclude direct premiums written for \npolicies providing for dental only or vision \nonly coverage issued as a stand-alone \ndental or vision policy, or as a rider to a \nmedical policy through deductibles or \nout-of-pocket limits.\n(i) Net premiums written. Enter the total \nof column (f) minus column (g) plus \ncolumn (h) in column (i).\n(f) − (g) + (h) = (i)\nThis is 100% of the amount of net \npremiums written for health insurance of \nU.S. health risks for the calendar year. \nThe IRS will compute net premiums \nwritten taken into account (in accordance \nwith Regulations section 57.4(a)(4)). If \nnegative, enter “-0-”. Any negative \namounts will be treated as zero for fee \ncalculation purposes.\n(j) Amount in column (i) attributable to \nsection 501(c)(3), 501(c)(4), 501(c)\n(26), or 501(c)(29) entities. All \ndesignated entities or controlled group \nmembers who enter an amount in box j \nmust be organized as a tax-exempt entity \nunder section 501(c)(3), 501(c)(4), 501(c)\n(26), or 501(c)(29).\nBox 1 (or drop down menu). Enter \nthe section 501(c) paragraph number for \neach entity that qualifies for the partial \nexclusion, if applicable. Allowable \nselections are 3, 4, 26, or 29. The entity \nmust be one of these types of entities in \norder for it to qualify. If you file Form 8963 \nelectronically, select the number of the \nparagraph from the drop down box.\nBox 2. Enter the portion of net \npremiums written included in the total \nreported in column (i) for health insurance \npremiums that are attributable to certain \nexempt activities of a covered entity \nqualifying under section 501(c)(3), 501(c)\n(4), 501(c)(26), or 501(c)(29) (ACA \nsection 9010(b)(2)(B), partial exclusion for \ncertain exempt activities).\nInstructions for Form 8963 (Rev. 01-2020)\n-3-\n",
"Enter 100% of the premiums that \nqualify for the exclusion and the IRS will \napply the 50% reduction after application \nof the percentage of net premiums written \n(see (i) Net premiums written, earlier). If \nthe amount entered is greater than the net \npremiums written reported in column (i), it \nwill be limited to the amount of column (i) \nfor that controlled group member for fee \ncalculation purposes.\nError Correction Process\nEach fee year, the IRS will send a \npreliminary fee notification to each \ncovered entity. If the entity believes there \nis an error in the notification, the entity \nmust submit a corrected Form 8963 in the \ntime and manner specified in the \nnotification.\nNote. If you submit a corrected Form \n8963 by e-file, you should receive an \nelectronic acknowledgement when you \ncomplete the transaction. If you use \nanother method specified in the \nnotification, the IRS will mail an \nacknowledgement to the address \nindicated on the corrected Form 8963. If \nyou do not receive an acknowledgement \nwithin 10 days of submission, please \ncontact the IRS by phone at 616-365-4617 \n(not a toll-free number), by fax at \n877-797-0235, or by email at \[email protected].\nDisclosure and Paperwork Reduction \nAct Notice. We ask for the information on \nthis form to carry out the Internal Revenue \nlaws of the United States. You are \nrequired to give us the information. We \nneed it to ensure that you are complying \nwith these laws and to allow us to figure \nand collect the right fee.\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 \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law.\nPublic disclosure, open to public \ninspection. Although, generally, returns \nand return information are confidential, as \nrequired by section 6103, the information \non this form is not confidential and is not \nsubject to section 6103 pursuant to ACA \nsection 9010, as amended. All information \non this form is subject to public disclosure. \nDo not include personal information other \nthan that required to be disclosed.\nThe time needed to complete and file \nthis form will vary depending on individual \ncircumstances. The estimated average \ntime is:\nRecordkeeping. . . . . .\n5 hr., 30 min.\nLearning about the \nlaw or the form . . . . . .\n53 min.\nPreparing the form . .\n1 hr., 01 min.\nComments. If you have comments \nconcerning the accuracy of these time \nestimates or suggestions for making this \nform simpler, we would be happy to hear \nfrom you. You can send us comments \nfrom IRS.gov/FormComments. Or you can \nwrite to the Internal Revenue Service, Tax \nForms and Publications Division, 1111 \nConstitution Ave. NW, IR-6526, \nWashington, DC 20224. Don’t send the \nform to this office.\n-4-\nInstructions for Form 8963 (Rev. 01-2020)\n"
] |
f14429.pdf
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0220 Form 14429 (PDF)
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https://www.irs.gov/pub/irs-pdf/f14429.pdf
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[
"Catalog Number 60719A\nwww.irs.gov\nForm 14429 (Rev. 2-2020)\nForm 14429 \n(February 2020)\nDepartment of the Treasury - Internal Revenue Service\nTax Exempt Bonds \nVoluntary Closing Agreement Program Request\nThe Tax Exempt Bonds Voluntary Closing Agreement Program (TEB VCAP), described in Notice 2008-31, 2008-11 I.R.B. 592, \nprovides remedies for issuers of tax-advantaged bonds who voluntarily come forward to resolve a violation of the federal tax \nrequirements that apply to a bond issue that cannot be corrected under self-correction programs described in the Income Tax \nRegulations or other published guidance. For this purpose, references to “tax-advantaged bonds” include tax-exempt bonds, qualified \ntax credit bonds and direct pay bonds, which are specified tax credit bonds, build America bonds and recovery zone economic \ndevelopment bonds. Internal Revenue Manual (IRM) Section 7.2.3 provides additional guidance on how to submit a TEB VCAP \nrequest. \n \nPurpose of this form \nThis form is to assist issuers in submitting a complete and organized TEB VCAP submission request. It does not alter the requirements \nof Internal Revenue Code (IRC) Section 7121, Notice 2008-31 or IRM 7.2.3. \n \nWho may use this form \nA tax-advantaged bonds issuer may submit a TEB VCAP request to resolve a violation jeopardizing the tax-advantaged status of its \nbonds. While other parties (for example, conduit borrower, trustee) may participate in a TEB VCAP request with the permission of the \nissuer, only the issuer may use this form to submit a request. \n \nHow to use this form \nAnswer each question by filling in the requested information in the corresponding box. If the question relates to information to be \nincluded in the request, check the appropriate Yes or N/A option. When a question contains a place for a page number, insert the page \nnumber(s) of the request that correspond to the information called for by a “Yes” answer. The term violation in this form includes \nmultiple violations if more than one violation is identified in the submission. Sign the form under penalty of perjury, date the form and \ninclude it at the beginning of your request.\nIssuer Information\nSee IRM 7.2.3, Exhibit 7.2.3-1, item (a)\n1. Issuer's name\n2. Issuer's employer identification number (EIN)\n3. Is the issuer’s name and EIN different than reported on the Form 8038 series information return filed upon the bond issuance\nYes\nN/A\nIf Yes, provide the name and EIN reported on the return\nName\nEIN\n4. Issuer’s address (number, street)\nCity\nState\nZIP Code\n5. Name and title of issuer's official who may be contacted for additional information\n6. Telephone number of official listed on line 5\nNote: For a violation that affects multiple issuers or bond issues, such as a composite issue, absent extraordinary circumstances, each \nissuer of an affected issue must join in the request and provide the information required in lines 1 - 6 in an attached schedule. In \nthe case of extraordinary circumstances, the issuer may submit an explanation for this request and forgo supplying information \nabout the other issuers and affected issues, but the IRS may determine that this information is necessary.\n",
"Page 2\nCatalog Number 60719A\nwww.irs.gov\nForm 14429 (Rev. 2-2020)\nAdditional Party Information\nIf the issuer proposes to include additional parties to the closing agreement provide\n7. Additional party’s name\n8. Additional party’s EIN\n9. Address (number, street)\nCity\nZIP Code\nState\n10. Name and title of additional party's official who may be contacted for additional information\n11. Telephone number of official listed on line 10\n12. Role of additional party (for example, conduit borrower, trustee)\n13. Is Form 8821, Tax Information Authorization, attached for the additional party to inspect and receive information about the issuer\n(IRM 7.2.3.2.1(4))\nYes\nPage number\nN/A\n14. Is Form 8821 attached for the issuer to inspect and receive information about the additional party (IRM 7.2.3.2.1(4))\nYes\nPage number\nN/A\nNote: If more than one additional party, provide the Forms 8821 and information required in lines 7 - 14 for each additional party on an \nattached schedule.\nAuthorized Representative Information\n15. Is Form 2848, Power of Attorney and Declaration of Representative, for each authorized representative attached (IRM 7.2.3.2.1(4))\nYes\nPage number\nN/A\n16. Authorized representative's name and title\n17. PTIN of authorized representative\n18. Address (number, street)\nCity\nState\nZIP Code\n19. Telephone number of authorized representative\nNote: If more than one authorized representative, provide the Forms 2848 and information required in lines 16 - 19 for each additional \nrepresentative on an attached schedule.\nBond Information\nSee IRM 7.2.3, Exhibit 7.2.3-1, item (b)\n20. Name of bond issue\n21. Issue date\n22. CUSIP number (if any) reported on Form 8038 series information return filed for the bond issue\n23. Issue price\n24. Is a full debt service schedule for the issue showing principal maturities and interest rates (for variable rate issues include a \ndescription of how the rate is set and the interest payments to the date of the request) attached\nYes\nPage number\nN/A\n25. Is a copy of the Form 8038 series information return filed with the IRS for the bond issue attached (IRM 7.2.3.2.1(3))\nYes\nPage number\nN/A\n",
"Page 3\nCatalog Number 60719A\nwww.irs.gov\nForm 14429 (Rev. 2-2020)\n26. If the request relates to a direct pay bond issue, is a copy of any Forms 8038-CP related to the bond issue and submitted to the IRS \nattached (IRM 7.2.3.2.1(3))\nYes\nPage number\nN/A\n27. If the violation relates to the requirements of IRC Section 148, is a copy of any Forms 8038-T and Forms 8038-R related to the bond \nissue and submitted to the IRS attached (IRM 7.2.3.2.1(3))\nYes\nPage number\nN/A\nViolation\nSee IRM 7.2.3, Exhibit 7.2.3-1, item (c) \n28. Which IRC Sections relate to the violation described in the request\nSection\n29. Is a clear statement included that describes the specific federal tax requirement that provides a basis for finding a violation\nYes\nPage number\nN/A\n30. Is a description included that describes the identified violation and the facts and circumstances of the nature and occurrence of the \nidentified violation \nYes\nPage number\nN/A\n31. Is a statement included that describes when and how the identified violation was discovered\nYes\nPage number\nN/A\n32. If the issuer requests TEB consider lack of clarity about certain legal questions as a factor in determining an appropriate resolution \nis the following included\na) A description of established law supporting a determination that there is a credible basis for finding that a violation occurred\nYes\nPage number\nN/A\nb) A description of the legal questions, and their application to the facts of the submission, supporting why TEB should consider the \nlegal questions as a factor in the appropriate resolution of the violation\nYes\nPage number\nN/A\n33. If the issuer is submitting a request to resolve a violation using a resolution standard described in IRM 7.2.3.4.3 (Identified \nViolations - Tax Exempt Bonds) or IRM 7.2.3.4.4 (Identified Violations - Certain Direct Pay Bonds), has the issuer supplied \ninformation required under the relevant Identified Violation section\nYes\nPage number\nN/A\nSettlement Terms\nSee IRM 7.2.3, Exhibit 7.2.3-1, item (d) \n34. Has the issuer included a description of the proposed settlement terms for resolving the identified violation\nYes\nPage number\nN/A\n35. Has the issuer included a draft closing agreement based on the VCAP Model Agreement (See IRM 7.2.3.2.1(5))\nYes\nPage number\nN/A\n36. If the proposal includes the payment of a closing agreement amount, has the issuer included an identification of\na) The computation methodology described in IRM 4.81.6 used to determine the amount or a description of an alternative \ncomputation methodology including a discussion of why the alternative is appropriate in this case\nYes\nPage number\nN/A\nb) The source of funds to be used to pay the closing agreement amount\nYes\nPage number\nN/A\n37. If the proposal includes the redemption, defeasance, tender or purchase of any amount of the bonds comprising the bond issue, \nhas the issuer identified the source of funds to be used to complete the action and the maturities of the bonds subject to the action\nYes\nPage number\nN/A\nStatements of Good Faith\nSee IRM 7.2.3, Exhibit 7.2.3-1, item (e)\n38. Has the issuer included a statement that the bond issue is not under examination or under consideration by the IRS Independent \nOffice of Appeals\nYes\nPage number\nN/A\n",
"Page 4\nCatalog Number 60719A\nwww.irs.gov\nForm 14429 (Rev. 2-2020)\n39. Has the issuer included a statement that the tax-advantaged status of the bonds is not at issue in any federal court\nYes\nPage number\nN/A\n40. Has the issuer included a statement as to whether the bonds are under review in any court (other than a federal court), \nadministrative agency, commission or other proceeding (and identified the proceeding)\nYes\nPage number\nN/A\n41. Has the issuer included a statement as to whether on the issue date the issuer knew or reasonably expected that the violation might \noccur\nYes\nPage number\nN/A\n42. Has the issuer included the date(s) of the violation, the date and circumstances surrounding the discovery of the violation and the \ndate and nature of any actions taken in response to the discovery of the violation (for example, redemption or defeasance)\nYes\nPage number\nN/A\nIdentification of Previous TEB VCAP or Private Letter Ruling Requests\nSee IRM 7.2.3, Exhibit 7.2.3-1, items (f) and (g) \n43. Has the issuer either identified any TEB VCAP requests (including anonymous requests for which a response was received, but no \nclosing agreement executed) previously or contemporaneously submitted: (1) with respect to the bond issue that is the subject of \nthe request; or (2) pertaining to a violation that is of the same type as the subject of the request provided that such request was \nsubmitted within the past five years, including the name(s) of the related bond issue(s), brief summary of the violation(s) identified \nand resolution thereof; or included a statement that no such TEB VCAP requests have been or are being submitted\nYes\nPage number\nN/A\n44. Has the issuer identified all private letter ruling requests previously or contemporaneously submitted by the issuer with respect to \nthe bonds and related to the violation which is the subject of the TEB VCAP request, including a brief summary of the matters \naddressed therein; or included a statement that no such private letter ruling requests have been or are being submitted\nYes\nPage number\nN/A\nDisclosure, Third Party Fault, Other\nSee IRM 7.2.3, Exhibit 7.2.3-1, items (h), (i) and (j)\n45. Has the issuer disclosed the potential violation on the Municipal Securities Rulemaking Board’s Electronic Municipal Market Access \nSystem, known as EMMA, or to any state or local taxing jurisdiction that grants tax-advantaged treatment to the issuer’s bonds and, \nif so, included a statement describing the disclosure and how it was made or if no disclosure has been made, included a statement \nto that effect\nYes\nPage number\nN/A\n46. If the issuer wishes to assert that the violation was caused by another party and requests TEB to consider this as a factor in \ndetermining an appropriate resolution, has the issuer included a statement that the violation was due to the acts or omissions of a \nperson or persons other than the issuer, together with a description of the circumstances surrounding the violation, and any \ninformation that the issuer has regarding the acts or omissions (including an identification of the person or persons whose acts or \nomissions caused the violation)\nYes\nPage number\nN/A\n47. Has the issuer attached an explanation of any other information relevant to matters contained in, or resolution of, the TEB VCAP \nrequest\nYes\nPage number\nN/A\nIssuer Approval and Signature\nUnder penalties of perjury, I declare that I have examined this submission, including accompanying documents and statements, and to \nthe best of my knowledge and belief, the submission contains all the relevant facts relating to the request, and such facts are true, \ncorrect and complete\nSignature of Official of Issuer\nName of Official of Issuer\nDate signed\nNote: TEB will only accept facts submitted by a party other than the issuer (for example, conduit borrower, trustee) under penalties of \nperjury if the issuer also certifies under penalties of perjury that to the best of the issuer’s knowledge the facts are true and accurate. If \nthe issuer wishes to have another party submit facts under penalty of perjury, attach a separate penalty of perjury statement.\n"
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p5387.pdf
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0120 Publ 5387 (PDF)
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https://www.irs.gov/pub/irs-pdf/p5387.pdf
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[
" \nUNAX\nIS SERIOUS \nIRS employees have resigned or have been... \nYou will get caught! \nPublication 5387 (1–2020) Catalog Number 73719A Department of the Treasury Internal Revenue Service \n www.irs.gov \nTerminated | Suspended | Fined | Prosecuted \nDon’t click it! Don’t access it! Don’t commit UNAX! \n"
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fss4pr.pdf
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0220 Form SS-4 (PR) (PDF)
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https://www.irs.gov/pub/irs-pdf/fss4pr.pdf
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[
"Formulario SS-4PR\n(Rev. febrero de 2020)\nDepartment of the Treasury \nInternal Revenue Service\nSolicitud de Número de Identificación Patronal (EIN)\n(Para ser usado en Puerto Rico por patronos, corporaciones, sociedades colectivas, \nfideicomisos, caudales hereditarios, iglesias, agencias gubernamentales, entidades de tribus \nindígenas de los EE.UU., ciertos individuos y otros).\n▶ Vea las instrucciones por separado para cada línea. ▶ Conserve una copia para sus archivos.\nOMB No. 1545-0003\nEIN\nEscriba a maquinilla o \ncon letra de molde.\n1 Nombre legal de la entidad (o persona física) por la que se solicita un EIN\n2 Nombre comercial de la entidad (si es distinto al del encasillado 1)\n3 Nombre del albacea, administrador, síndico o persona a cargo\n4a Dirección postal (apartado postal, apartamento o piso). Incluya calle y núm.\n4b Ciudad, estado y código postal (ZIP) (Si es en el extranjero, vea las instrucciones).\n5a Dirección del negocio (si es diferente) (No puede ser un apartado postal).\n5b Ciudad, estado y código postal (ZIP) (Si es en el extranjero, vea las instrucciones).\n6 Nombre del estado (y/o condado) donde está ubicado el negocio principal\n7a Nombre de las personas o parte responsable\n7b SSN, ITIN o EIN\n8 \na \n¿Es la solicitud para una compañía de responsabilidad limitada (LLC) (o \npara una entidad extranjera equivalente)? \n.\n.\nSí\nNo\n8b Si contesta “Sí” en la línea 8a, anote el número de \nmiembros de la LLC .\n.\n.\n.\n.\n.\n.\n.\n ▶\n8c\nSi contesta “Sí” en la línea 8a, ¿fue organizada la LLC en los Estados Unidos? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nSí\nNo\n9a\nClase de entidad (marque sólo una). Precaución: Si contestó “Sí” en la línea 8a, vea las instrucciones para saber qué encasillado marcar.\nDueño único (SSN)\nSociedad colectiva\nCorp. (anote núm. de formulario que se radica)\nCorp. de servicios personales\nIglesia u organización controlada por una iglesia\nOtra organización sin fines de lucro (especifique)\nOtro (especifique) ▶\nCaudal hereditario (SSN del difunto)\nAdministrador de un plan (TIN)\nFideicomiso (TIN del otorgante)\nMilitar/Guardia Nacional\nGobierno estatal/municipal\nCooperativa agrícola\nGobierno federal\nNHIBR (REMIC)\nGobiernos o empresas tribales\nNúm. de grupo de exención (NEG) si lo hay ▶\n9 \nb \nSi es una corporación, anote el estado o el país extranjero (si \ncorresponde) donde se incorporó ▶\nEstado\nPaís extranjero\n10\nMotivo por el cual hace la solicitud (marque sólo uno).\nNuevo negocio (especifique) ▶\nContrató empleados. (Marque aquí y vea la línea 13).\nConformidad con las reglas de retención del IRS\nOtro (especifique) ▶\nPara propósitos bancarios (especifique) ▶\nCambió el tipo de organización (especifique) ▶\nCompró un negocio establecido\nEstableció un fideicomiso (especifique) ▶\nEstableció un plan de pensiones (especifique) ▶\n11 Fecha en que se estableció o adquirió el negocio (día, mes y año). Vea las instrucciones.\n12 Mes en el que se cierra el año contable\n13 \n \nNúmero máximo de empleados que espera tener en los \npróximos 12 meses (anote -0- si no espera tenerlos). Si no \nespera tener empleados, ignore la línea 14.\nAgrícola\nDoméstico\nOtro\n14 \n \n \n \n \nSi espera que su obligación contributiva sobre la nómina sea $1,000 o menos en un \naño natural completo y desea radicar el Formulario 944(SP) anualmente en vez de \nradicar los Formularios 941-PR trimestralmente, marque este encasillado. (En la \nmayoría de los casos, su obligación contributiva sobre la nómina será $1,000 o menos \nsi la totalidad de los sueldos que espera pagar es $6,536 o menos). Si no marca este \nencasillado, tiene que radicar el Formulario 941-PR para cada trimestre.\n15 \nFecha en que por primera vez se pagaron los salarios o anualidades (día, mes y año). Nota: Si el solicitante es un agente que hace retenciones, \nanote la fecha en que por primera vez se harán pagos a un extranjero no residente (día, mes y año). ▶\n16\nMarque un encasillado que mejor describa la actividad principal del negocio.\nCuidado de la salud y asistencia social\nAgente/corredor al por mayor\nConstrucción\nAlquiler y arrendamiento\nTransporte y almacenamiento\nAlojamiento y servicios de alimentación\nOtro al por mayor\nVentas al detalle\nBienes raíces\nManufactura\nFinanzas y seguros\nOtro (especifique)\n17 Indique la clase principal de mercancía vendida, construcción hecha, productos elaborados o servicios provistos.\n18\n¿Solicitó y recibió anteriormente la entidad solicitante indicada en la línea 1 un número de identificación patronal?\nSí\nNo\nSi marcó “Sí”, anote el EIN anterior aquí ▶\nTercero \nAutorizado\nComplete este apartado sólo si desea autorizar a que la persona indicada reciba el EIN de la entidad y que aclare toda duda sobre la preparación de esta planilla.\nNombre del tercero autorizado\nNúm. de teléfono del tercero (incluya el código de área)\nDirección y código postal (ZIP)\nNúm. de fax del tercero (incluya el código de área)\nBajo pena de perjurio, declaro haber examinado esta solicitud y que, a mi leal saber y entender, es verídica, \ncorrecta y completa.\nNúm. de teléfono del solicitante (incluya el código de área)\nNombre y cargo (escriba con letra de molde o use maquinilla)\nNúm. de fax del solicitante (incluya el código de área)\nFirma ▶\nFecha ▶\nPara el Aviso sobre la Ley de Confidencialidad de Información y la Ley de Reducción \nde Trámites, vea las instrucciones por separado.\nCat. No. 16064Y\nFormulario SS-4PR (Rev. 2-2020)\n",
"Formulario SS-4PR (Rev. 2-2020)\nPágina 2\n¿Necesito Un EIN?\nRadique el Formulario SS-4PR si el solicitante no tiene actualmente un EIN pero tiene que incluir tal número en alguna planilla, \ndeclaración u otro documento1. Vea además las instrucciones por separado para cada línea del Formulario SS-4PR.\nSI el solicitante...\nY...\nENTONCES...\nestableció un nuevo negocio\nactualmente no tiene (ni espera tener) empleados\ncomplete las líneas 1, 2, 4a–8a, 8b–c (si corres- \nponden), 9a, 9b (si corresponde), 10–14 y 16–18.\ncontrató (o contratará) \nempleados, incluyendo \nempleados domésticos\nno tiene un EIN\ncomplete las líneas 1, 2, 4a–6, 7a–b, 8a, 8b–c \n(si corresponden), 9a, 9b (si corresponde) y \n10–18.\nabrió una cuenta bancaria\nle hace falta un EIN sólo para propósitos bancarios\ncomplete las líneas 1–5b, 7a–b, 8a, 8b–c (si \ncorresponden), 9a, 9b (si corresponde), 10 y \n18.\ncambió la clase de organización\ncambió el carácter legal o la posesión legal de la \nentidad (por ejemplo, incorporó una empresa con \ndueño único o estableció una sociedad colectiva)2\ncomplete las líneas 1–18 (según \ncorrespondan).\ncompró un negocio ya establecido3\nno tiene un EIN\ncomplete las líneas 1–18 (según correspondan).\nestableció un fideicomiso\ndicho fideicomiso no es un fideicomiso otorgante o un \nfideicomiso de un arreglo IRA4\ncomplete las líneas 1–18 (según \ncorrespondan).\nestableció un plan de pensiones \ncomo administrador del plan5\nnecesita un EIN para propósitos de la declaración\ncomplete las líneas 1, 3, 4a–5b, 7a–b, 9a, 10 \ny 18.\nes una persona o entidad extranjera \nque necesita un EIN para cumplir con \nlas reglas de retención del IRS\nnecesita un EIN para completar un Formulario W-8 (que \nno sea el Formulario W-8ECI), para evitar retenciones \nsobre los activos en cartera (portfolio assets) o para \nreclamar beneficios de un tratado contributivo6\ncomplete las líneas 1–5b, 7a–b (el SSN o ITIN \nsegún correspondan), 8a, 8b–c (si \ncorresponden), 9a, 9b (si corresponde), 10 y \n18.\nadministra un caudal hereditario \n(relicto)\nnecesita un EIN para declarar ingresos del caudal o \nrelicto en el Formulario 1041\ncomplete las líneas 1–7b, 9a, 10–12, 13–17 \n(si corresponden) y 18.\nes un agente de retención de \ncontribuciones sobre ingresos no \nderivados del pago de salarios y \npagados a un extranjero (es decir, un \nindividuo, corporación, sociedad \ncolectiva, etcétera.)\nes un agente, corredor, fiduciario, administrador, \narrendatario o cónyuge que tiene que radicar el \nFormulario 1042, Annual Withholding Tax Return for U.S. \nSource Income of Foreign Persons (Declaración anual de \nla retención de impuestos para personas extranjeras con \nfuentes de ingresos estadounidenses), en inglés\ncomplete las líneas 1, 2, 3 (si corresponde), \n4a–5b, 7a–b, 8a, 8b–c (si corresponden), 9a, \n9b (si corresponde), 10 y 18.\nes una agencia estatal o municipal\nsirve de agente de reportación para personas que \nreciban pagos de asistencia pública de acuerdo con el \nProcedimiento Contributivo 80-4, 1980-1 C.B. 5817\ncomplete las líneas 1, 2, 4a–5b, 7a–b, 9a, 10 \ny 18.\nes una LLC (compañía de \nresponsabilidad limitada) con un \nsolo miembro (o entidad similar de \nun solo miembro)\nnecesita un EIN para poder radicar el Formulario 8832, \nEntity Classification Election (Elección de clasificación), \nen inglés, para radicar planillas de contribución sobre \nla nómina y planillas de contribución sobre artículos \nde uso y consumo, o para propósitos estatales de \ndeclaración8, o es una entidad extranjera no \nconsiderada separada del propietario y que necesita \nun EIN para radicar el Formulario 5472, en inglés \ncomplete las líneas 1–18 (según \ncorrespondan).\nes una corporación pequeña de tipo \nS (S corporation)\nnecesita un EIN para poder radicar el Formulario 2553, \nElection by a Small Business Corporation (Elección \nhecha por una sociedad anónima o corporación \npequeña de tipo S), en inglés9\ncomplete las líneas 1–18 (según \ncorrespondan).\n1 Por ejemplo, una empresa con dueño único o un agricultor que trabaja por cuenta propia y establece un plan calificado de jubilación o está obligado a radicar planillas \npara las contribuciones sobre artículos de uso y consumo, sobre la nómina, sobre el alcohol, tabaco o armas de fuego, tiene que tener un EIN. Una sociedad colectiva, \ncorporación, NHIBR (negocio hipotecario de inversiones sobre bienes raíces), organización sin fines de lucro (iglesia, club, etc.) o una cooperativa agrícola tiene que usar un \nEIN para cualquier propósito contributivo, aun cuando dicha entidad no tenga empleados.\n2 Sin embargo, no solicite un EIN si la entidad en cuestión únicamente: (a) cambió su nombre comercial, (b) eligió en el Formulario 8832 cambiar la manera en que se le \ngravan contribuciones (o en que está sujeta a las reglas por defecto) o (c) terminó su clasificación de sociedad colectiva porque al menos el 50% del total de los intereses \nen el capital y en las ganancias de la sociedad se vendieron o intercambiaron dentro de un plazo de 12 meses. Hay que continuar usando el EIN de la sociedad cerrada. \n(Vea la sección de la Reglamentación Contributiva 301.6109-1(d)(2)(iii)).\n3 No use el EIN del negocio anterior a menos que usted se haya convertido en “dueño” de una corporación mediante la adquisición de las acciones de la entidad.\n4 Sin embargo, los fideicomisos otorgantes que no radican usando el Método Opcional 1 y los fideicomisos de un arreglo IRA que están obligados a radicar el Formulario \n990-T, Exempt Organization Business Income Tax Return (Declaración de impuestos sobre el ingreso de negocios de organizaciones exentas), en inglés, tienen que tener un \nEIN. Para más información sobre los fideicomisos otorgantes, vea las Instrucciones del Formulario 1041, en inglés.\n5 Un administrador de un plan es una persona o grupo de personas que ha sido autorizado a ser administrador por el documento bajo el cual se opera el plan o sistema de retiro.\n6 Las entidades que deseen ser “intermediarios calificados (QI )” necesitan obtener un QI-EIN aunque ya tengan un EIN. Vea el Procedimiento Contributivo 2000-12.\n7 Vea también Agente de patrono de empleados domésticos en las instrucciones. Nota: Las agencias estatales o locales pueden necesitar un EIN para otros propósitos, \npor ejemplo, empleados contratados.\n8 Vea Entidades no consideradas como separadas del propietario en las instrucciones para más información acerca de cómo se completa el Formulario SS-4PR para \nuna LLC.\n9 Una corporación ya en marcha que elige o revoca la condición contributiva de corporación pequeña de tipo S (S corporation) debe usar el EIN que le expidieron anteriormente.\n"
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i1023.pdf
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0120 Inst 1023 (PDF)
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https://www.irs.gov/pub/irs-pdf/i1023.pdf
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[
"Instructions for Form 1023\n(Rev. January 2020)\nApplication for Recognition of Exemption Under Section 501(c)(3) of the Internal \nRevenue Code\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nContents\nPage\nFuture Developments . . . . . . . . . . . . 1\nWhat's New . . . . . . . . . . . . . . . . . . 1\nOverview of Organizations \nDescribed in Section 501(c)\n(3) . . . . . . . . . . . . . . . . . . . . . 1\nGeneral Instructions . . . . . . . . . . . . . 2\nAnswers\n. . . . . . . . . . . . . . . . . . . . 2\nPurpose of Form . . . . . . . . . . . . . . . 3\nWhat To File\n. . . . . . . . . . . . . . . . . 3\nWhen To File\n. . . . . . . . . . . . . . . . . 4\nFiling Assistance . . . . . . . . . . . . . . . 4\nSignature Requirements . . . . . . . . . . 4\nAuthorized Representative\n. . . . . . . . 4\nPublic Inspection . . . . . . . . . . . . . . . 4\nForeign Organizations\n. . . . . . . . . . . 5\nSpecific Instructions . . . . . . . . . . . . . 6\nPart I. Identification of Applicant . . . . . 6\nPart II. Organizational Structure\n. . . . . 6\nPart III. Required Provisions in \nYour Organizing Document . . . . . 7\nPart IV. Your Activities\n. . . . . . . . . . . 8\nPart V. Compensation and Other \nFinancial Arrangements . . . . . . 10\nPart VI. Financial Data\n. . . . . . . . . . 11\nPart VII. Foundation \nClassification . . . . . . . . . . . . . 13\nPart VIII. Effective Date . . . . . . . . . . 15\nPart IX. Annual Filing \nRequirement\n. . . . . . . . . . . . . 15\nPart X. Signature . . . . . . . . . . . . . . 16\nSchedule A. Churches . . . . . . . . . . 16\nSchedule B. Schools, Colleges, \nand Universities\n. . . . . . . . . . . 17\nSchedule C. Hospitals and \nMedical Research \nOrganizations . . . . . . . . . . . . . 18\nSchedule D. Section 509(a)(3) \nSupporting Organizations . . . . . 20\nSchedule E. Effective Date\n. . . . . . . 21\nSchedule F. Low-Income \nHousing\n. . . . . . . . . . . . . . . . 22\nSchedule G. Successors to Other \nOrganizations . . . . . . . . . . . . . 22\nSchedule H. Organizations \nProviding Scholarships, \nFellowships, Educational \nLoans, or Other Educational \nGrants to Individuals and \nPrivate Foundations \nRequesting Advance \nApproval of Individual Grant \nProcedures . . . . . . . . . . . . . . 22\nAppendix A: Sample Conflict of \nInterest Policy . . . . . . . . . . . . . 25\nAppendix B: States With Statutory \nProvisions Satisfying the \nRequirements of Internal \nContents\nPage\nRevenue Code Section \n508(e) . . . . . . . . . . . . . . . . . . 27\nAppendix C: Glossary of Terms\n. . . . 29\nAppendix D: National Taxonomy of \nExempt Entities (NTEE) \nCodes \n. . . . . . . . . . . . . . . . . 37\nIndex\n. . . . . . . . . . . . . . . . . . . . . 40\nNote. Keep a copy of the completed \nForm 1023 for your permanent records.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 1023 and \nits instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form1023.\nReminder\nDon't include social security numbers \non publicly disclosed forms. Because \nthe IRS is required to disclose approved \nexemption applications and information \nreturns, don't include social security \nnumbers on this form. Documents subject \nto disclosure include supporting \ninformation filed with the form and \ncorrespondence with the IRS about the \nfiling.\nPhone Help\nIf you have questions and/or need help \ncompleting Form 1023, please call \n877-829-5500. This toll-free telephone \nservice is available Monday through \nFriday.\nEmail Subscription\nThe IRS provides a subscription-based \nemail service for tax professionals and \nrepresentatives of tax-exempt \norganizations. We send subscribers \nperiodic updates regarding exempt \norganization tax law and regulations, \navailable services, and other information. \nTo subscribe, visit IRS.gov/Charities.\nWhat's New\nOrganizations requesting recognition of \ntax-exempt status under section 501(c)(3) \nmust complete and submit their Form \n1023 (or Form 1023-EZ, if eligible) \napplications electronically (including \npaying the correct user fee) using \nPay.gov.\nHow To Get Forms and \nPublications\nInternet. You can access the IRS website \n24 hours a day, 7 days a week, at IRS.gov \nto do the following.\n• Download forms, instructions, and \npublications.\n• Order IRS products online.\n• Research your tax questions online.\n• Search publications by topic or \nkeyword.\n• Use the online Internal Revenue Code, \nregulations, or other official guidance.\n• View Internal Revenue Bulletins (IRBs) \npublished since 1995.\n• Sign up at IRS.gov/Charities-Non-\nProfits to receive local and national tax \nnews by email.\nTax forms and publications. You can \ndownload or print all of the forms and \npublications you may need at IRS.gov/\nFormsPubs. Otherwise, you can go to \nIRS.gov/OrderForms to place an order \nand have forms mailed to you. You should \nreceive your order within 10 business \ndays.\nOverview of Organizations \nDescribed in Section \n501(c)(3)\nHow To Request Recognition of \nTax-Exempt Status Under \nSection 501(c)(3)\nSection 501(c)(3) describes organizations \norganized and operated exclusively for \nreligious, charitable, scientific, testing for \npublic safety, literary, or educational \npurposes, or to foster national or \ninternational amateur sports competition, \nor for the prevention of cruelty to children \nor animals. Unless an exception applies, \nan organization must file Form 1023 or \nForm 1023-EZ (if eligible) to obtain \nrecognition of exemption from federal \nincome tax under section 501(c)(3). You \ncan find information about eligibility to file \nForm 1023-EZ at IRS.gov/Charities.\nOrganizations not required to \nobtain recognition of exemption. The \nfollowing types of organizations may be \nconsidered tax exempt under section \n501(c)(3) without filing Form 1023 (or \nForm 1023-EZ).\n• Churches, including synagogues, \ntemples, and mosques.\nFeb 03, 2020\nCat. No. 17132z\n",
"• Integrated auxiliaries of churches and \nconventions or associations of churches.\n• Any organization that has gross \nreceipts in each tax year of normally not \nmore than $5,000. For more information \non gross receipts exceptions, go to \nIRS.gov/Charities.\nEven though these organizations aren't \nrequired to seek recognition of exemption, \nthey may choose to file Form 1023 (or \nForm 1023-EZ, if eligible) to receive a \ndetermination letter stating they are \nrecognized as exempt under section \n501(c)(3) status. The determination letter \nwill also state whether an organization \nmust file annual information returns or \nnotices and will specify whether \ncontributions to that organization are tax \ndeductible.\nRequirements for Tax-Exempt \nStatus Under Section 501(c)(3)\nTo qualify for exemption under section \n501(c)(3), an organization must be \norganized and operated exclusively for \none or more exempt purposes.\nOrganized. An organization must be \norganized as a corporation, a limited \nliability company (LLC), an \nunincorporated association, or a trust. \nIts organizing document (corporate \narticles of incorporation, LLC articles of \norganization, articles of association or \nconstitution of an unincorporated \nassociation, or trust agreement or \ndeclaration of trust) must limit the \norganization's purpose(s) and \npermanently dedicate its assets to exempt \npurposes.\nOperated. An organization described in \nsection 501(c)(3) must be operated to \nfurther one or more of the exempt \npurposes stated in its organizing \ndocument. Certain other activities are \nprohibited or restricted, including, but not \nlimited to, the following activities. A \nsection 501(c)(3) organization must:\n• Absolutely refrain from participating in \nthe political campaigns of candidates for \nlocal, state, or federal office;\n• Ensure its assets and earnings don’t \nunjustly enrich board members, officers, \nkey management employees, or other \ninsiders;\n• Not further non-exempt purposes (such \nas purposes that benefit private interests) \nmore than insubstantially;\n• Not operate for the primary purpose of \nconducting a trade or business that isn’t \nrelated to its exempt purpose(s);\n• Not engage in activities that are illegal \nor violate fundamental public policy; and\n• Limit its legislative activities.\nLegislative and political campaign in-\ntervention. Section 501(c)(3) denies \nexemption to an organization if a \nsubstantial part of its activities is \nattempting to influence legislation or if it \ndirectly or indirectly participates or \nintervenes in any political campaign on \nbehalf of (or in opposition to) any \ncandidate for elective public office. These \nissues are described in more detail in the \ninstructions for Part IV, lines 5 and 6.\nPublic Charities and Private \nFoundations\nEvery organization described in section \n501(c)(3) is classified as a private \nfoundation unless it qualifies for one of \nthe public charity exceptions. For some \norganizations, the primary distinction \nbetween a public charity and a private \nfoundation is its sources of financial \nsupport.\nPublic charities. The following section \n501(c)(3) organizations are classified as \npublic charities.\n• Organizations that are public charities \nbased upon their activities (without regard \nto their sources of support), such as \nchurches, schools, hospitals, medical \nresearch organizations, and cooperative \nhospital service organizations and \nagricultural research organizations \n(sections 509(a)(1) and 170(b)(1)(A)(i), \n(ii), (iii), and (ix)).\n• Organizations that normally receive \nsubstantial support from grants, \ngovernmental units, and/or contributions \nfrom the general public (sections 509(a)(1) \nand 170(b)(1)(A)(iv) and (vi)).\n• Organizations that normally receive \nmore than one-third of their support from \ncontributions, membership fees, and \ngross receipts from activities related to \ntheir exempt functions, and not more than \none-third of their support from gross \ninvestment income and net unrelated \nbusiness income (section 509(a)(2)).\n• Organizations that support other public \ncharities (supporting organizations) \n(section 509(a)(3)).\n• Organizations that test for public safety \n(section 509(a)(4)).\nPrivate foundations. Section 501(c)(3) \norganizations that don’t fit into any of the \nfoundation classifications above are \nprivate foundations. Private foundations \nare further classified as nonoperating \nprivate foundations or private operating \nfoundations (section 4942(j)(3)).\nNonoperating private foundations. \nNonoperating private foundations \ngenerally accomplish their exempt \npurpose by making grants and don’t \notherwise engage directly in charitable \nactivities.\nPrivate operating foundations. A \nprivate operating foundation actively \nconducts exempt programs. Private \noperating foundations are subject to more \nfavorable rules than other private \nfoundations in terms of charitable \ncontribution deductions and attracting \ngrants from private foundations. In order to \nbe classified as a private operating \nfoundation, an organization must meet \ncertain support tests. Search for “private \noperating foundations” at IRS.gov for more \ninformation.\nKey distinctions between public chari-\nties and private foundations. \nFoundation classification is important \nbecause different tax rules apply to the \noperations of each entity. For more \ninformation on the different rules, see \nIRS.gov/Charities-Non-Profits/EO-\nOperational-Requirements-Private-\nFoundations-and-Public-Charities.\nFoundation classification has \nnothing to do with the name of the \norganization. Many organizations \nthat aren't private foundations include the \nword “foundation” in their names.\nState Registration Requirements\nTax exemption under section 501(c)(3) is \na matter of federal law. After receiving \nfederal tax exemption, an organization \nmay also be required to register with one \nor more states where it holds assets or \nwhere it will solicit contributions. The \norganization may also need to seek \nexemption from state taxes. The National \nAssociation of State Charity Officials \n(NASCO) maintains a website that \nprovides informational links to the various \nstates for these purposes. It can be \naccessed at www.nasconet.org .\nGeneral Instructions\nSocial Security number. Don't enter \nsocial security numbers on this form or \nany attachments because the IRS is \nrequired to disclose approved exemption \napplications and information returns. \nDocuments subject to disclosure include \nsupporting information filed with the form \nand correspondence with the IRS related \nto the application.\n“You” and “us.” Throughout these \ninstructions and Form 1023, the terms \n“you” and “your” refer to the organization \nthat is applying for tax-exempt status. The \nterms “us” and “we” refer to the IRS.\nDefinitions. Terms in bold type in Form \n1023 are defined throughout these \ninstructions and in Appendix C.\nAnswers\nForm 1023 asks you to answer a series of \nquestions and provide information to \nassist us in determining if you meet the \nrequirements for tax exemption under \nsection 501(c)(3). Answer questions \ncompletely. If you believe you previously \nanswered the question, you may refer to \nyour previous answer.\nTIP\n-2-\nInstructions for Form 1023\n",
"Your answers must provide \nsufficient detail about your past, \npresent, and planned activities to \ndemonstrate that you're described in \nsection 501(c)(3). We won't be able to \nrecognize you as tax exempt based on a \nmission statement (such as providing \nassistance to the poor) unless you also \ndescribe the activities that further \naccomplish your mission. We need to \nunderstand the specific activities you will \nundertake to accomplish your section \n501(c)(3) exempt purpose(s).\nFinancial data. Financial data, whether \nbudgeted or actual, should be consistent \nwith other information presented in your \napplication.\nFor example, if you're requesting public \ncharity classification under one of the \npublic support tests, your financial data \nshould show contributions from the public \nor receipts from providing exempt \nservices. Budgeted financial data should \nbe prepared based upon your current \nplans. We recognize that your actual \nfinancial results may vary from the \nbudgeted amounts.\nPast, present, and planned activities.\nMany items on Form 1023 are written in \nthe present tense; however, base your \nanswers on your past, present, and \nplanned activities.\nLanguage and currency requirements.\nPrepare Form 1023 and attachments in \nEnglish. Provide an English translation if \nthe articles of organization, bylaws, or any \nother attachments are in any other \nlanguage.\nReport financial information in U.S. \ndollars (specify the conversion rate used). \nCombine amounts from within and outside \nthe United States and report the total for \neach on the financial statements.\nPurpose of Form\nCompleted Form 1023 required to ap-\nply for recognition of section 501(c)(3) \nexemption. Use Form 1023, including \nthe appropriate user fee, to apply for \nrecognition of exemption from federal \nincome tax under section 501(c)(3). If \napproved, we will issue a determination \nletter that describes your tax-exempt \nstatus and your qualification to receive \ntax-deductible charitable contributions. \nThe determination letter will also show \nyour specific foundation classification \n(described earlier) and annual filing \nrequirements.\nForm 1023-EZ. You may be \neligible to file Form 1023-EZ, \nStreamlined Application for \nRecognition of Exemption Under Section \n501(c)(3) of the Internal Revenue Code, \nwhich is a streamlined version of Form \n1023. Complete the Form 1023-EZ \nCAUTION\n!\nTIP\nEligibility Worksheet in the Instructions for \nForm 1023-EZ to determine if you're \neligible to file Form 1023-EZ. You can visit \nIRS.gov/Charities for more information on \napplication requirements.\nLeaving a group exemption. A \nsubordinate organization under a group \nexemption can use Form 1023 to leave the \ngroup and obtain individual exemption. If \nyou're a subordinate organization and \nwish to leave a group, you should notify \nyour parent organization of your intention \nto leave the group ruling before filing Form \n1023.\nApplication for Reinstatement \nof Exempt Status and \nRetroactive Reinstatement\nIf your tax-exempt status was \nautomatically revoked for failure to file a \nreturn or notice 3 consecutive years, you \nmust apply to have your tax-exempt status \nreinstated. You must complete and submit \nForm 1023, including Schedule E (or, if \neligible, Form 1023-EZ), and pay the \nappropriate user fee.\nIf your application is approved, your \ndate of reinstatement will generally be the \nfiling date of the application, unless you \nqualify for reinstatement of exemption \nretroactive to your date of automatic \nrevocation. See Rev. Proc. 2014-11, \n2014-03 I.R.B. 411 for details, including \nadditional requirements for retroactive \nreinstatement.\nRequesting Expedited Review\nWe generally review applications for \nexemption in the order we receive them. \nWe only expedite processing of an \napplication where a written request \npresents a compelling reason for \nprocessing the application ahead of \nothers. This does not mean your \napplication will be immediately approved \nor denied. Circumstances generally \nwarranting expedited processing include \nthe following.\n• A grant to the applicant is pending and \nthe failure to secure the grant may have an \nadverse impact on the organization's \nability to continue operations.\n• The purpose of the newly created \norganization is to provide disaster relief to \nvictims of emergencies such as floods and \nhurricanes.\n• An IRS error has caused delays in \nreview of the application.\nUser Fee\nThe law requires payment of a user fee \nwith each application. You must pay this \nfee through Pay.gov when you file Form \n1023.\nPayments can be made directly from \nyour bank account or by credit or debit \ncard. You won't be able to submit Form \n1023 without paying the correct fee.\nUser fee amounts are listed in Rev. \nProc. 2020-5, updated annually. For the \ncurrent Form 1023 user fee, go to Rev. \nProc. 2020-5, 2020-1 I.R.B. 241, at \nIRS.gov/Charities-Non-Profits/User-Fees-\nfor-Tax-Exempt-and-Government-Entities-\nDivision. You can also call 877-829-5500.\nGroup Exemption\nDon't use Form 1023 to apply for a group \nexemption. We may issue to a central \norganization a group exemption that \nrecognizes on a group basis the \nexemption of subordinate organizations \non whose behalf the central organization \nhas applied. See Pub. 557 for information \non how to apply for a group exemption.\nWhat To File\nAll applicants, unless otherwise noted, \nmust complete Parts I through X of Form \n1023, plus any required schedules and \nattachments.\nThe following organizations must \ncomplete additional schedules to Form \n1023.\nIF you’re\nTHEN you \nmust \ncomplete \nSchedule \nA church . . . . . . . . . . .\nA\nA school, college, or \nuniversity\n. . . . . . . . . .\nB\nA hospital or medical \nresearch organization\n. .\nC\nA section 509(a)(3) \nsupporting \norganization\n. . . . . . . .\nD\nFiling this application more \nthan 27 months from your \ndate of formation and/or \napplying for reinstatement \nof tax-exempt status after \nbeing automatically \nrevoked \n. . . . . . . . . . .\nE\nA low-income housing \norganization\n. . . . . . . .\nF\nA successor to other \norganizations . . . . . . . .\nG\nAn organization providing \nscholarships, fellowships, \neducational loans, or other \neducational grants to \nindividuals and/or a private \nfoundation requesting \napproval of individual grant \nprocedures\n. . . . . . . . .\nH\nAttachments To Form 1023\nA complete application will include one or \nmore documents in addition to Form 1023. \nInstructions for Form 1023\n-3-\n",
"Pay.gov can accommodate only one \nuploaded file. Before submitting Form \n1023, consolidate your attachments into a \nsingle PDF file. Combine your \nattachments in the following order.\n• Organizing document (required).\n• Amendments to your organizing \ndocument in chronological order (required \nif applicable).\n• Bylaws or other rules of operation and \namendments (if adopted).\n• Form 2848, Power of Attorney and \nDeclaration of Representative (if \napplicable).\n• Form 8821, Tax Information \nAuthorization (if applicable).\n• Supplemental responses (if your \nresponse won't fit in the provided text \nfield) and any additional information you \nwant to provide to support your request \n(optional).\n• Expedite request (optional).\nPut your name and EIN on each page \nof your supplemental response and \nidentify the part and line number to which \nthe information relates.\nWhen To File\nGenerally, if you file Form 1023 within 27 \nmonths after the end of the month in which \nyou were legally formed, and we approve \nyour application, the effective date of your \nexempt status will be your legal date of \nformation.\nIf you don’t file Form 1023 within 27 \nmonths, the effective date of your exempt \nstatus will be the date you filed Form \n1023. For exceptions and special rules, \nsee Part VIII. Effective Date and \nSchedule E.\nHow to File\nAs of January 31, 2020, the IRS requires \nthat Form 1023 applications for \nrecognition of exemption be submitted \nelectronically online at Pay.gov. The IRS \nwill provide a 90-day grace period during \nwhich it will continue to accept paper \nversions of Form 1023. To submit Form \n1023, you must:\n1.\nRegister for an account on \nPay.gov.\n2.\nEnter \"1023\" in the search box and \nselect Form 1023.\n3.\nComplete the form.\nFiling Assistance\nFor help in completing this form or general \nquestions relating to an exempt \norganization, you may access information \non our website at IRS.gov/EO.\nYou may find the following publications \navailable on IRS.gov helpful.\n• Pub. 517, Social Security and Other \nInformation for Members of the Clergy and \nReligious Workers.\n• Pub. 526, Charitable Contributions.\n• Pub. 557, Tax-Exempt Status for Your \nOrganization.\n• Pub. 598, Tax on Unrelated Business \nIncome of Exempt Organizations.\n• Pub. 1771, Charitable Contributions \nSubstantiation and Disclosure \nRequirements.\n• Pub. 1828, Tax Guide for Churches and \nReligious Organizations.\n• Pub. 3079, Tax-Exempt Organizations \nand Gaming.\n• Pub. 3833, Disaster Relief: Providing \nAssistance Through Charitable \nOrganizations.\n• Pub. 4220, Applying for 501(c)(3) \nTax-Exempt Status.\n• Pub. 4221-PC, Compliance Guide for \n501(c)(3) Public Charities.\n• Pub. 4221-PF, Compliance Guide for \n501(c)(3) Private Foundations.\nSignature Requirements\nAn officer, director, trustee, or other official \nwho is authorized to sign for the \norganization must digitally sign Form 1023 \nat the end of Part X. The signature must \nbe accompanied by the title or authority of \nthe signer and the date.\nAuthorized Representative\nForm 2848. Upload a completed Form \n2848 if you want to authorize a \nrepresentative to represent you regarding \nyour application. An individual authorized \nby Form 2848 may not sign the application \nunless that person is also an officer, \ndirector, trustee, or other official who is \nauthorized to sign the application.\nA Centralized Authorization File \n(CAF) number isn’t required to be \nlisted on Form 2848.\nForm 8821. Upload a completed Form \n8821 if you want to authorize us to discuss \nyour application with the person you have \nappointed on that form.\nForm 8821 doesn’t authorize your \nappointee to advocate your position with \nrespect to the federal tax laws; to execute \nwaivers, consents, or closing agreements; \nor to otherwise represent you before the \nIRS. If you want to authorize an individual \nto represent you, use Form 2848.\nAfter You Submit Form 1023\nUnless we approve a request for \nexpedited processing, we will assign and \nwork your application in the order we \nreceived it.\nNo additional information needed. If \nour review shows that you meet the \nrequirements for tax-exempt status under \nsection 501(c)(3), we’ll send you a \ndetermination letter stating that you’re \nexempt under section 501(c)(3) and \nidentifying your foundation classification.\nCAUTION\n!\nAdditional information needed. If we \ncan’t make a determination without more \ninformation, we’ll write or call you. \nExamples of the types of questions we \nmay ask you are available at IRS.gov/\nCharities-Non-Profits/Charitable-\nOrganizations/Exempt-Organization-\nSample-Questions. If the additional \ninformation you provide shows that you \nmeet the requirements for exemption, we'll \nsend you a determination letter stating that \nyou're exempt under section 501(c)(3). If \nwe determine that you don't qualify for \nexemption, we will send you a letter that \nexplains our position and your appeal \nrights.\nAnnual Return or Notice While \nYour Application Is Pending\nUnless you qualify for an exception from \nthe requirement to file an annual return or \nnotice, your filing obligations begin as \nsoon as you were formed. If you have an \ninformation return or tax return due while \nyour Form 1023 is pending, complete the \nreturn, mark the “Application Pending” box \nin the heading, Item B, and submit the \nreturn as indicated in those instructions.\nIf you’re eligible to file a Form 990-N, \ne-Postcard, call 877-829-5500 and \nrequest to be set up to allow filing of Form \n990-N (note, it takes the IRS up to 6 \nweeks to update its records before you \ncan file your Form 990-N).\nYou can find information on return filing \nrequirements and exceptions in Pubs. 557 \nand 598 and in the instructions to the \nannual returns listed in Figure 1.\nYou may also be required to file \nother returns, such as \nemployment tax returns or benefit \nplan returns, which aren't discussed here.\nIf a Form 990-series return is due \nwhile your application is pending, \ncomplete and submit the return \naccording to Form 990-series form's \ninstructions.\nPublic Inspection\nInformation available for public in-\nspection. If we approve exempt status \nunder section 501(c)(3), the following \ninformation that will be open for public \ninspection includes the following.\n• Your complete Form 1023 and any \nsupporting documents.\n• All correspondence between you and \nthe IRS concerning Form 1023, including \nForm 2848.\n• Your determination letter.\n• Annual information returns (Forms 990, \n990-EZ, or 990-PF).\n• Schedule A, included with Forms 990 or \n990-EZ.\n• Schedule B, included with Forms 990 or \n990-EZ, excluding the names and \nTIP\nCAUTION\n!\n-4-\nInstructions for Form 1023\n",
"addresses of contributors and other \nidentifying information about contributors.\n• Schedule B, included with Form \n990-PF, including names, addresses, and \nother identifying information about \ncontributors.\n• Exempt Organization Business Income \nTax Return (Form 990-T).\nInformation not available for public \ninspection. The following items won’t be \nopen for public inspection.\n• Any information relating to a trade \nsecret, patent, style of work, or apparatus \nthat, if released, would adversely affect \nyou (we must approve withholding this \ninformation).\n• Any other information that would \nadversely affect national defense (we \nmust approve withholding this \ninformation).\n• User fee payment information.\n• Contributors' names and addresses \nand identifying information about \ncontributors included with Forms 990 or \n990-EZ and the Schedule B filed with \nthese forms.\nWhen applying for tax-exempt status, \nyou must clearly identify any information \nthat isn’t open for public inspection by \nmarking it as “NOT SUBJECT TO PUBLIC \nINSPECTION” and include an explanation \nof why you’re asking for the information to \nbe withheld. We will decide whether to \nwithhold the identified information from \npublic inspection.\nMaking documents available for public \ninspection. Both you and the IRS must \nmake the information that is subject to \ndisclosure available for public inspection. \nThe public may request a copy of the \ninformation available for public inspection \nfrom us by submitting Form 4506-A. The \npublic may also request inspection of the \ninformation or a copy of the information \ndirectly from you.\nYou may post the documents required \nto be available for public inspection on \nyour own website. Information returns and \nyour exemption application materials must \nbe posted exactly as filed with the IRS. \nYou may only delete the information that \nisn’t open for public inspection.\nIf you post the documents on your \nwebsite, you can give any person \nrequesting copies the website where the \ndocuments may be found, but you don’t \nneed to provide copies of the information. \nHowever, even if these documents are \nposted on your website, you must still \nallow public inspection without charge at \nyour main office during regular business \nhours.\nDocuments aren’t considered available \nfor public inspection on a website if the \notherwise disclosable information is edited \nor subject to editing by a third party when \nposted. To date, the IRS hasn’t approved \nany third-party websites for posting.\nSee Pub. 557 for additional information \non public inspection requirements.\nForeign Organizations\nForeign organizations are those that were \ncreated in countries other than the United \nStates, its territories, or its possessions. \nForeign organizations may apply for \ntax-exempt status on income earned in the \nUnited States in the same way that \ndomestic organizations apply for exempt \nstatus. See Language and currency \nrequirements, above.\nIf you’re a foreign organization applying \nfor exempt status, you must complete all \nrequired parts of Form 1023. However, \nsee the special rules below for certain \nCanadian organizations.\nContributions by U.S. residents to \nforeign organizations generally \naren’t deductible. Tax treaties \nbetween the U.S. and certain foreign \ncountries provide specific limited \nexceptions.\nAnnual returns for foreign organiza-\ntions. A foreign organization that obtains \nexemption as a public charity must file an \ninformation return annually (Form 990 or \nForm 990-EZ). A foreign organization that \nis a private foundation must file Form \n990-PF annually. However, a foreign \norganization, other than a private \nfoundation or a section 509(a)(3) \nsupporting organization, may file Form \n990-N (e-Postcard) instead of Form 990 or \nForm 990-EZ when its gross receipts from \nTIP\nU.S. sources are normally $50,000 or less \nand it hasn’t conducted significant activity \nin the United States. See the Instructions \nfor Form 990 and Form 990-EZ, and the \nInstructions for Form 990-PF for further \ninformation. A foreign organization that is \nsubject to unrelated business income tax \nmust file Form 990-T.\nCanadian Organizations\nCanadian organizations that have \nreceived a Notification of Registration from \nthe Canada Revenue Agency (formerly \nCanada Customs and Revenue Agency), \nand whose registrations haven’t been \nrevoked (“Canadian registered charities”), \nare automatically recognized in the U.S. \nas section 501(c)(3) organizations and \naren’t required to file Form 1023. \nCanadian registered charities are also \npresumed to be private foundations. If \nyou’re a Canadian registered charity and \nwant to be listed as a section 501(c)(3) \norganization on IRS.gov or request \nclassification as a public charity rather \nthan a private foundation, mail or fax the \ninformation below to:\nInternal Revenue Service\nExempt Organization Determinations\nRoom 6403\nP.O. Box 2508\nCincinnati, OH 45201\n(855) 204-6184\nNo user fee is required.\n• A letter stating the organization’s \nrequest (listing as a section 501(c)(3) \norganization on IRS.gov or classification \nas a public charity).\nFigure 1. 990 Series Forms Filed by Exempt Organizations\nType of Annual Return\nWho Should File\nForm 990, Return of Organization \nExempt from Income Tax\nSection 501(c)(3) public charities \nForm 990-EZ, Short Form Return of \nOrganization Exempt from Income Tax\nSection 501(c)(3) public charities whose \ngross receipts during the year were less \nthan $200,000 and total assets at the \nend of the year were less than $500,000 \nForm 990-PF, Return of Private \nFoundation\nPrivate foundations, including private \noperating foundations, regardless of \nfinancial status\nForm 990-T, Exempt Organization \nBusiness Income Tax Return\nPublic charities and private foundations \nthat have gross unrelated business \nincome of $1,000 or more\nForm 990-N Electronic Notice \n(e-Postcard) for Tax-Exempt \nOrganizations Not Required to File Form \n990 or Form 990-EZ\nMost small public charities with gross \nreceipts of $50,000 or less can file a \nForm 990-N, if they choose not to file a \nForm 990 or Form 990–EZ instead.\nInstructions for Form 1023\n-5-\n",
"• The legal name and complete mailing \naddress of the organization.\n• The organization’s EIN.\n• The month its tax year ends.\n• The organization’s date of formation.\n• A contact name and telephone number.\n• The public charity status it is requesting \n(if applicable) and information \ndemonstrating how it meets the \nrequirements of that status (see Part VII, \nline 1, and related questions and \nschedules).\n• This penalty of perjury statement:\nI declare under the penalties of perjury \nthat I have examined this request, \nincluding the accompanying documents, \nand to the best of my knowledge and \nbelief, the request contains all the relevant \nfacts relating to the request, and such \nfacts are true, correct, and complete.\n• The signature of an officer, director, \ntrustee, or other authorized person.\n• A copy of the organization’s Notification \nof Registration.\n• Form 8833, Treaty-Based Return \nPosition Disclosure Under Section 6114 or \n7701(b).\n \nOrganizations Created in U.S. \nTerritories and Possessions\nOrganizations created in possessions and \nterritories of the U.S. are generally treated \nas domestic organizations. If you were \ncreated in a U.S. possession or territory, \nyou must complete all required parts of \nForm 1023 to apply for exempt status \nunder section 501(c)(3).\nCharitable contributions to you are \ndeductible by donors if you qualify for \nexempt status under section 501(c)(3).\nAnnual filing requirements for an \norganization created in a U.S. territory or \npossession are similar to those outlined \nabove for foreign organizations (see Rev. \nProc. 2011-15 at IRS.gov/pub/irs-irbs/\nirb11-03.pdf).\nSpecific Instructions\nPart I. Identification of \nApplicant\nLine 1a. Enter your complete name \nexactly as it appears in your organizing \ndocument, including amendments.\nLine 1b. If you have an “in care of” name, \nenter it here; otherwise, leave this space \nblank.\nLine 1c-i. Enter your complete address \nwhere all correspondence will be sent. If \nmail isn’t delivered to your street address \nand you have a P.O. box, list your P.O. \nbox information instead of your street \naddress.\nFor a foreign address, enter your \nprovince or state and foreign postal code \nwhere indicated.\nLine 2. Employer Identification Num-\nber (EIN). You must have your own EIN. \nEnter the 9-digit EIN the IRS assigned to \nyou. If you don’t have an EIN, you must \napply for one before submitting your \napplication. You can find out how to apply \nfor an EIN by visiting IRS.gov and search \nfor “apply for an EIN.” You may apply for \nan EIN online or by fax or mail. \nInternational applicants may call \n267-941-1099 (toll call).\nDon’t apply for an EIN more than \nonce. If you’re unsure of your EIN \nor whether you have one, call \n877-829-5500 for assistance.\nDon’t use the EIN of a related or \nother organization.\nLine 3. Month tax year ends. Select the \nmonth your tax year (annual accounting \nperiod) ends. Your tax year (annual \naccounting period) is the 12-month period \non which your annual financial records are \nbased.\nCheck your bylaws or other rules \nof operation for consistency with \nthe tax year (annual accounting \nperiod) you enter here.\nLine 4. Person to contact. Enter the \nname and title of the person you want us \nto contact if we need more information. \nThe person to contact may be an officer, \ndirector, trustee, or other individual who is \npermitted to speak with us according to \nyour bylaws or other rules of operation. \nYour person to contact may also be an \nauthorized representative, such as an \nattorney, certified public accountant, or \nenrolled agent, for whom you’re submitting \na completed Form 2848 with the Form \n1023.\nLine 5. Provide a daytime telephone \nnumber for the contact listed on line 4.\nLine 6. You may provide a fax number for \nthe contact listed on line 4.\nLine 7. Pay.gov will populate this field \nwith the current user fee for filing Form \n1023.\nLine 8. Enter your complete website \naddress if you have one. Also, list any \nwebsites maintained on your behalf. The \ninformation on your website should be \nconsistent with the information in your \nForm 1023.\nLine 9. Officers, directors, and trust-\nees. Enter the full names, titles, and \nmailing addresses of your officers, \ndirectors, and/or trustees. You may use \nthe organization’s address for mailing. If \nyou have more than five officers, directors, \nTIP\nCAUTION\n!\nTIP\nor trustees, check the box provided to add \nmore officer, director, and/or trustee \ninformation.\nThe person who is signing Form 1023 \nmust be listed within the first five entries of \nline 9.\nPart II. Organizational \nStructure\nYou must be a corporation, limited liability \ncompany, unincorporated association, or \ntrust to be tax exempt under section \n501(c)(3). Sole proprietorships, \npartnerships, or loosely affiliated groups of \nindividuals aren’t eligible.\nLine 1. Type of organization and copy \nof organizing document. Select your \ntype of organization, and before \nsubmitting the form, upload a copy of your \norganizing document (including any \namendments) as part of the required \nattachment.\nCorporation. A corporation is an entity \norganized under a federal or state statute, \nor a statue of federally recognized Indian \ntribal or Alaskan native government.\nCopy of organizing document \n(articles of incorporation and any \namendments). A corporation’s \norganizing document is its “articles of \nincorporation. ” If you formed under state \nstatute, your articles of incorporation (and \nany amendments) must show \ncertification of filing. This means your \narticles show evidence that on a specific \ndate they were filed with and approved by \nan appropriate state authority. The \ndocument must be an exact copy of what \nis on file with your state.\nIf you don’t have a copy of your articles \nof incorporation showing evidence of \nhaving been filed and approved by an \nappropriate state official, you may submit \na substitute copy of your articles of \nincorporation. This substitute copy may be \nhandwritten, typed, printed, or otherwise \nreproduced. It must be accompanied by a \ndeclaration, signed by an officer \nauthorized to sign for you, that it is a \ncomplete and correct copy of the articles \nof incorporation and that it contains all the \npowers, principles, purposes, functions, \nand other provisions by which you \ncurrently govern yourself.\nLimited liability company. A limited \nliability company (LLC) that files its own \nexemption application is treated as a \ncorporation rather than a partnership.\nCopy of organizing document \n(articles of organization and operating \nagreement (if adopted) and any \namendments). Instead of articles of \norganization, an LLC’s organizing \ndocument is its state-approved “articles \nof organization.” If it has adopted an \n“operating agreement,” then this \n-6-\nInstructions for Form 1023\n",
"document is also part of its organizing \ndocument. If you formed under state \nstatute, your articles of organization (and \nany amendments) must show certificate \nof filing. This means your articles show \nevidence that on a specific date they were \nfiled with and approved by an appropriate \nstate authority. The document must be an \nexact copy of what is on file with your \nstate. If you don’t have a copy of your \narticles of organization showing evidence \nof having been filed and approved by an \nappropriate state official, you may submit \na substitute copy of your articles of \norganization. This substitute copy may be \nhandwritten, typed, printed, or otherwise \nreproduced. It must be accompanied by a \ndeclaration, signed by an officer \nauthorized to sign for you, that it is a \ncomplete and correct copy of the articles \nof organization and that it contains all the \npowers, principles, purposes, functions, \nand other provisions by which you \ncurrently govern yourself.\nIf you are an LLC and want to be \ntreated as a disregarded entity by \na tax-exempt member, don’t file \nan exemption application.\nUnincorporated association. An \nunincorporated association formed \nunder state law must have at least two \nmembers who have signed a written \ndocument that creates an entity with a \nspecifically defined purpose.\nCopy of organizing document \n(articles of association or constitution \nand any amendments). Your organizing \ndocument must include the name of the \norganization, its purpose, the date the \ndocument was adopted, and the \nsignatures of at least two individuals. If \nyour copy doesn’t contain the proper \nsignatures and date of adoption, you may \nsubmit a written declaration that states \nyour copy is a complete and accurate \ncopy of the signed and dated original. \nYour declaration should clearly indicate \nthe original date of adoption.\nBylaws may be considered an \norganizing document only if they \ninclude the required elements \nlisted above.\nTrust. A trust may be formed by a trust \nagreement or declaration of trust. A trust \nmay also be formed through a will. \nGenerally, a trust must be funded with \nproperty, such as money, real estate, or \npersonal property.\nCopy of organizing document (trust \nagreement/declaration of trust or will \nand any amendments). Your trust \nagreement (and any amendments) must \nbe signed by at least one trustee. If your \ntrust agreement copy isn’t signed, you \nmay submit a written declaration that \nstates your copy is a complete and \nTIP\nTIP\naccurate copy of the signed and dated \noriginal. Your declaration should clearly \nindicate the original date that it was \nsigned. For trusts created by a will, include \na copy of the death certificate or a \nstatement indicating the date of death, \nand a copy of the relevant portions of the \nwill.\nIf your trust agreement continues \nto provide for distributions for \nnon-charitable interests, you won’t \nqualify for tax-exempt status.\nLine 2. Formation date. The date you \nenter should be consistent with your \norganizing document.\n• If you’re a corporation, enter the date \nthat your articles of incorporation were \nfiled and approved by the appropriate \nauthority.\n• If you’re an LLC, enter the date that the \nappropriate authority filed your articles of \norganization or other organizing \ndocument.\n• If you’re an unincorporated association, \nenter the date that your organizing \ndocument was adopted by the signatures \nof at least two individuals.\n• If you’re a trust (other than a trust \nformed by a will), enter the date your trust \nwas funded. If your trust agreement \nprovided for any non-charitable interests, \nenter the date that non-charitable interests \nexpired. If you were formed by a will, enter \nthe date of death or the date any \nnon-charitable interests expired.\nLine 3. State of formation. Enter the \njurisdiction (for instance, the state or the \nfederally recognized tribal government) \nunder the laws of which you were \nincorporated or otherwise formed. This \nmay not be the place in which you’re \nphysically located. For example, if you’re \nphysically located in New York, but \nincorporated under Massachusetts law, \nenter Massachusetts.\nFor purposes of completing this \napplication, you’re formed under the laws \nof a foreign country if you’re not formed \nunder the laws of the United States, its \nterritories and possessions, federally \nrecognized Indian tribal or Alaska native \ngovernments, or the District of Columbia.\nLine 4. “Bylaws” are generally the \ninternal rules and regulations of an \norganization. If you have bylaws, upload a \ncurrent copy (including any amendments). \nBylaws don’t need to be signed unless \nthey are your organizing document as \ndescribed in the instructions for line 1 \nabove.\nLine 5. Successor organization. You \nare a “successor” if you:\n• Took over activities previously \nconducted by another organization,\nCAUTION\n!\n• Took over 25% or more of the fair \nmarket value of the net assets of another \norganization, or\n• Were established upon the conversion \nof an organization from for-profit to \nnon-profit status.\nIf you’re a successor organization, \ncomplete Schedule G, Successors to \nOther Organizations.\nYour predecessor organization \nmay have been either a \ntax-exempt or non-exempt \norganization.\nPart III. Required \nProvisions in Your \nOrganizing Document\nLine 1. Purpose clause. Your \norganizing document must limit your \npurposes to those described in section \n501(c)(3). Those purposes are charitable, \nreligious, educational, scientific, literary, \ntesting for public safety, fostering national \nor international amateur sports \ncompetition, and preventing cruelty to \nchildren or animals.\nThe generally accepted legal definition \nof “charitable” includes relief of the poor, \nthe distressed, or the underprivileged; \nadvancement of religion; advancement of \neducation or science; erecting or \nmaintaining public buildings, monuments, \nor works; lessening the burdens of \ngovernment; lessening neighborhood \ntensions; eliminating prejudice and \ndiscrimination; defending human and civil \nrights secured by law; and combating \ncommunity deterioration and juvenile \ndelinquency. Therefore, the phrase “relief \nof the poor” in your organizing document \nproperly limits your purposes.\nLimiting your purposes by reference to \nsection 501(c)(3) generally will be \nsufficient to meet the organizational test \nunder section 501(c)(3). Your organizing \ndocument may also sufficiently limit your \npurpose by reference to a specific \ncharitable purpose such as “relief of the \nelderly within the meaning of section \n501(c)(3).”\nHowever, purposes listed in your \norganizing document broader than those \nlisted in section 501(c)(3) may cause you \nto fail the organizational test. In that case, \nyou will need to amend your organizing \ndocument before applying. A reference to \nsection 501(c)(3) won’t ensure that your \npurposes are limited to those described in \nsection 501(c)(3) if other provisions \ndescribing your purposes include one or \nmore non-exempt purposes. The following \nis an example of an acceptable purpose \nclause.\nTIP\nInstructions for Form 1023\n-7-\n",
"The organization is organized \nexclusively for charitable, \nreligious, educational, and \nscientific purposes under \nsection 501(c)(3) of the Internal \nRevenue Code, or \ncorresponding sections of any \nfuture federal tax code.\nSee Pub. 557 for further information \nand examples of how to limit your \npurposes.\nLine 2. Dissolution clause. Your \norganizing document must provide for \nthe permanent dedication of your assets \nto a section 501(c)(3) purpose. This \nmeans that if you dissolve your \norganization in the future, your assets \nmust be distributed for an exempt purpose \ndescribed in section 501(c)(3), or to the \nfederal government, or to a state or local \ngovernment, for a public purpose. In \ncertain states, you may rely on state law to \nestablish the permanent dedication of \nassets for exempt purposes. This is based \non Rev. Proc. 82-2, 1982-1 C.B. 367. For \nadditional information, search “Operation \nof state law” at IRS.gov.\nForeign organizations may be able to \nrely upon the applicable laws of their \njurisdiction in a similar manner. If relying \non a foreign law, you must provide a copy \nof the applicable law with an English \ntranslation.\nNaming a specific organization to \nreceive your assets upon dissolution will \nbe acceptable only if your organizing \ndocument requires that the specific \norganization to be exempt under section \n501(c)(3) at the time your dissolution takes \nplace and provides for a qualified \nalternative recipient if the named \norganization isn’t exempt under section \n501(c)(3) at that time.\nIf your organizing document states that \nyour assets would be distributed to \nmembers or private individuals or for any \npurpose other than those provided in \nsection 501(c)(3), you must amend your \norganizing document to remove such \nstatements.\nThe following is an example of an \nacceptable dissolution clause.\nUpon the dissolution of this \norganization, assets shall be \ndistributed for one or more \nexempt purposes within the \nmeaning of section 501(c)(3) of \nthe Internal Revenue Code, or \ncorresponding section of any \nfuture federal tax code, or shall \nbe distributed to the federal \ngovernment, or to a state or \nlocal government, for a public \npurpose. \nSee Pub. 557 for further information \nand examples of acceptable language for \ndedication of assets in your organizing \ndocument.\nPart IV. Your Activities\nReminder\nAnswer all questions in this part as they \npertain to your past, present, and future \nactivities.\nLine 1. Describe completely and in detail \nyour past, present, and planned activities. \nDon’t refer to or repeat the purposes in \nyour organizing document or speculate \nabout potential future programs. Your \nnarrative description of activities should be \nthorough and accurate because we \ndetermine whether you qualify for section \n501(c)(3) exempt status based on the \ninformation in your application. You should \ndescribe either actual or planned \nactivities. For example, if you plan to \nfurther educational purposes by operating \nan afterschool homework club, you would \ndescribe that activity rather than cite that \nyou will further educational purposes. If \nyou were also contemplating offering \nscholarships in the future, but currently \nhave no plans to do so, then the \nscholarship activity would be speculative, \nand you should not describe it.\nSome organizations (such as credit \ncounseling organizations (see Part IV, \nline 8), childcare organizations (see Part \nIV, line 12), agricultural research \norganizations (see Part VII, line 1), or \ncooperative hospital service organizations \n(see Schedule C)) must meet specific \noperational requirements to qualify for \nexemption under section 501(c)(3). If \nyou’re such an organization, be certain to \ninclude an explanation in your activity \ndescription of how activities you conduct \n(or don’t conduct, if the specific \noperational requirement limits permissible \nactivities) satisfy those specific \noperational requirements.\nFor each past, present, or planned \nactivity, include information that answers \nthe following questions.\n• What is the activity?\n• Who conducts the activity?\n• Where is the activity conducted?\n• What percentage of your total time is \nallocated to the activity? (Combined time \npercentages should add up to 100%.)\n• How is the activity funded (for example, \ndonations, fees, etc.) and what \npercentage of your overall expenses is \nallocable to this activity?\n• How does the activity further your \nexempt purposes?\nLine 2. National Taxonomy of Exempt \nEntities (NTEE) code. An NTEE code is \na three-character series of letters and \nnumbers that generally describes a type of \norganization. Enter the code that best \ndescribes your organization from the list of \nNTEE codes, located in Appendix D. For \nmore information and more detailed \ndefinitions of these codes developed by \nthe National Center for Charitable \nStatistics (NCCS), visit the Urban Institute \nNCCS website at www.nccs.urban.org.\nNTEE codes are also used for \npurposes other than identification \nof organizations described in \nsection 501(c)(3). Therefore, all codes in \nthe list don't necessarily correspond to a \nsection 501(c)(3) purpose.\nLine 3. If programs are limited to specific \nindividuals, describe how you select or \nidentify those individuals. If programs are \navailable only for members, describe \nmembership criteria, any membership \ndues, any different membership levels, \nand the benefit each membership level \nreceives.\nLine 4. Describe any business or family \nrelationship between individuals who \nreceive goods, services, or funds through \nyour programs and any officers, directors, \ntrustees, or highest compensated \nemployees or independent contractors.\nFor purposes of this form, “highest \ncompensated” employees or independent \ncontractors are persons to whom you pay \nover $100,000 of compensation, \nincluding compensation from related \norganizations.\nLine 5. You participate in a political \ncampaign if you promote or oppose the \ncandidacy of an individual for public office. \nCandidate debates and nonpartisan voter \neducation and registration may be \npermitted. See Rev. Rul. 2007-41, \n2007-25 I.R.B. 1421 at IRS.gov/irb/\n2007-25_I.R.B. 1421 and Pub. 1828 for \nmore information and examples.\nOrganizations described in \nsection 501(c)(3) are prohibited \nfrom supporting or opposing \ncandidates for public office in any political \ncampaign. If you answer “Yes,” you aren’t \nqualified for tax exemption under section \n501(c)(3) and should reconsider whether \nthe filing of application Form 1023 is \nappropriate for you. See Pub 557 for a \nTIP\nCAUTION\n!\n-8-\nInstructions for Form 1023\n",
"description of other code sections under \nwhich you may qualify.\nLine 6. You are attempting to influence \nlegislation if you directly contact or urge \nthe public to contact members of a \nlegislative body for the purpose of \nproposing, supporting, or opposing \nlegislation. You are also attempting to \ninfluence legislation if you advocate the \nadoption or rejection of legislation. If you \nanswer “Yes,” your explanation should \ninclude the percentage of your total time \nand total funds spent on such legislative \nactivities.\nOrganizations described in section \n501(c)(3) are prohibited from engaging in \na substantial amount of legislative \nactivities. Whether you’re engaged in \nsubstantial legislative activities depends \non all of the facts and circumstances.\nFor this purpose, “legislation” includes \naction by Congress, a state legislature, a \nlocal council, or a similar governing body, \nwith respect to acts, bills, resolutions or \nsimilar items (such as legislative \nconfirmation of appointive offices). \nLegislation also includes action by the \npublic in a referendum, ballot initiative, \nconstitutional amendment, or similar \nprocedure. Legislation generally doesn’t \ninclude actions by executive, judicial, or \nadministrative bodies.\nOrganizations may involve themselves \nin issues of public policy without being \nengaged in legislative activity. For \nexample, organizations may conduct \neducational meetings, prepare and \ndistribute educational materials, or \notherwise consider public policy issues. \nSimilarly, an organization may appear \nbefore a governmental body at its request \nto offer testimony about a decision that \nmay affect the organization’s existence.\nA private foundation isn’t allowed \nto engage in any activities to \ninfluence legislation.\nLine 6a. Form 5768. Most public \ncharities are eligible to elect to make \nexpenditures to influence legislation by \nfiling Form 5768, Election/Revocation of \nElection by an Eligible Section 501(c)(3) \nOrganization To Make Expenditures To \nInfluence Legislation. By filing Form 5768, \nyour legislative activities will be measured \nsolely by an expenditure limit under \nsection 501(h) rather than by whether the \nlegislative activity is considered \nsubstantial. Form 5768 describes the \ntypes of organizations that are eligible to \nmake an election. You must file Form \n5768 by mailing it to the address on the \nform. For a discussion of influencing \nlegislation and the requirements of section \n501(h), see Pub 557.\nTIP\nChurches and private foundations \naren’t eligible to make this section \n501(h) election.\nLine 7. Intellectual property includes \nthe following;\n• Patents (for inventions);\n• Copyrights (for literary and artistic \nworks such as novels, poems, plays, films, \nmusical works, drawings, paintings, \nphotographs, sculptures, architectural \ndesigns, performances, recordings, film, \nand radio or television programs);\n• Trade names, trademarks, and service \nmarks (for symbols, names, images, and \ndesigns); and\n• Formulas, know-how, and trade \nsecrets.\nLine 8. These activities involve the \neducation of the consumer on budgeting, \npersonal finance, financial literacy, \nmortgage foreclosure assistance, or other \nconsumer credit areas. These activities \nmay also involve assisting the consumer \nin consolidating debt and negotiating \nbetween debtors and creditors to lower \ninterest rates and waive late and over-limit \nfees. If you answer “Yes,” you may be \nsubject to the requirements of section \n501(q). Search “501(q)” on IRS.gov for \ninformation on these requirements and \nwhether they apply to you.\nLine 9. A “relationship” between you \nand the recipient organization includes the \nfollowing situations.\n• You control the recipient organization, \nor it controls you through common \nofficers, directors, or trustees, or through \nauthority to approve budgets or \nexpenditures.\n• You and the recipient organization were \ncreated at approximately the same time \nand by the same persons.\n• You and the recipient organization \noperated in a coordinated manner with \nrespect to facilities, programs, employees, \nor other activities.\n• Persons who exercise substantial \ninfluence over you also exercise \nsubstantial influence over the recipient \norganization.\nLine 9b. Answer “Yes,” if you make \ngrants, loans, or other distributions (such \nas goods) to a foreign organization.\nLine 9g–i. The Office of Foreign Assets \nControl (OFAC) of the U.S. Department of \nthe Treasury administers and enforces \neconomic and trade sanctions based on \nU.S. foreign policy and national security \ngoals against certain governments, \nentities, and individuals, as directed in \nExecutive Orders. As part of the \ncomprehensive and sustained campaign \nagainst terrorist financing, all U.S. \npersons, including U.S.–based charities, \nare prohibited from dealing with persons \n(individuals and entities) identified as \nCAUTION\n!\nbeing associated with terrorism on \nOFAC’s Specially Designed Nationals and \nBlocked Persons List (OFAC SDN List). \nInformation about OFAC sanction \nprograms and the OFAC SDN List are \navailable at www.treasury.gov/ofac.\nLine 10. A “foreign country” is a \ncountry other than the U.S., its territories \nand possessions, and the District of \nColumbia.\nLine 10a–c. See instructions for lines 9g–\ni.\nLine 11. You are a sponsoring \norganization of a donor-advised fund if \nyou establish separate accounts that you \nown or control for a donor whereby the \ndonor or donor-advisor may make \nrecommendations about the investments \nof or distributions from the account. See \nPub. 557 for more information on the \ndefinitions of sponsoring organizations \nand donor-advised funds.\nYou can't sponsor a \ndonor-advised fund if you're a \nprivate foundation.\nLine 12. A “school” is an educational \norganization whose primary function is the \npresentation of formal instruction and \nwhich normally maintains a regular faculty \nand curriculum and that normally has a \nregularly enrolled body of pupils or \nstudents in attendance at the place where \nits educational activities are regularly \ncarried on. A school may include the \nfollowing.\n• Primary, secondary, preparatory, or \nhigh school.\n• College or university.\n• Trade or technical school.\n• Nursery or pre-school.\n• School that you operate as an activity, \nsuch as a school that is operated as an \nactivity of a museum, historical society, or \nchurch.\nIf you're a nursery or pre-school \nthat doesn't meet the description \nof a school, answer “No,” to \nline 12.\nIf you’re a nursery, pre-school, or \nchild care organization that \ndoesn’t meet the description of a \nschool, you may still further an educational \npurpose if substantially all the care you \nprovide is for the purpose of enabling \nindividuals to be gainfully employed and \nyour services are available to the general \npublic (section 501(k)).\nIf you’re a school, or if you operate a \nschool as an activity (even if it is a \nsecondary activity), complete Schedule B. \nSee Pub. 557 for additional information.\nLine 13. “Hospital” or “medical care” \nincludes the treatment of any physical or \nCAUTION\n!\nTIP\nTIP\nInstructions for Form 1023\n-9-\n",
"mental disability or condition, whether as \nan inpatient or outpatient. A hospital \nincludes the following.\n• Hospitals and rehabilitation institutions, \noutpatient clinics, or community mental \nhealth or drug treatment centers if the \nprincipal purpose or function is the \nproviding of medical or hospital care or \nmedical education or research.\n• Medical research organizations if the \nprincipal purpose or function is the \ncontinuous active conduct of medical \nresearch in conjunction with a hospital.\nIf you provide “hospital or medical \ncare,” or you’re a medical research \norganization, complete Schedule C.\nSee Pub. 557 for additional \ninformation.\nLine 14. “Low-income housing” refers \nto rental or ownership housing provided to \npersons based on financial need. If you \nprovide low-income housing, complete \nSchedule F.\nLine 15. Answer “Yes,” if you pay money \nto an individual as a scholarship, \nfellowship, or education loan; for travel, \nstudy, or other similar purposes. Also, \nanswer “Yes,” if you pay such amounts on \nbehalf of an individual to a school or a \ntuition or educational savings program. \nComplete Schedule H—Section I.\nTravel, study, or other similar purposes \ninclude payments made to enhance a \nliterary, artistic, musical, scientific, \nteaching or other similar capacity, skill, or \ntalent of the individual recipient. These \npayments include, for example, amounts \npaid to:\n• Vocational high school students to be \nused to purchase basic tools;\n• Teachers to induce them to teach in a \npublic school system in an economically \ndepressed area; and\n• A scientific researcher to underwrite \nthat individual’s research project.\nEducational grants don’t include \namounts you pay to an individual as \ncompensation, such as payments made to \na consultant for personal services or to \nproduce a report for you.\nEducational grants don’t include \namounts paid to another organization that \ndistributes your funds as a scholarship to \nan individual if you have no role in the \nselection process.\nIf you're a “private foundation” \nas described in Part VII, you must \nobtain advance approval of your \ngrant-making procedures. You can use \nSchedule H—Section II, to request \nadvance approval as part of this \napplication process. You can complete \nSection II when you complete Part VII. \nFoundation Classification.\nLine 16. “Fundraising”includes efforts \nto raise funds through appeals for financial \nCAUTION\n!\nsupport. Fundraising may be conducted \nby your employees or volunteers, through \nan agent, or through an independent \ncontractor. Check all the boxes that apply.\nFor purposes of this application, \n“bingo” is a game of chance played with \ncards that generally are printed with five \nrows of five squares each on which \nparticipants place markers to form a \npre-selected pattern to win the game. \n“Other (non-bingo) gaming activities” \ninclude pull-tabs, raffles, keno, \nsplit-the-pot, and other games of chance.\nGaming doesn’t further an \nexempt purpose under section \n501(c)(3). Except to the extent \nthat an exception may apply, your revenue \nfrom gaming activities will be subject to \nunrelated business income tax. See \nPub. 3079 for further information about \ngaming.\nPart V. Compensation and \nOther Financial \nArrangements\nReminder. Answer all questions in this \npart as they pertain to your past, present, \nand future activities.\nFor purposes of Part V, compensation \nincludes:\n• Salary or wages;\n• Deferred compensation;\n• Retirement benefits, whether in the \nform of a qualified or non-qualified \nemployee plan (pensions or annuities);\n• Fringe benefits (personal vehicle, \nmeals, lodging, personal and family \neducational benefits, low-interest loans, \npayment of personal travel, entertainment, \nor other expense, athletic or country club \nmembership, and personal use of your \nproperty); and\n• Bonuses.\nExample. An organization could \ncompensate a director as follows:\nWages\n Director \nCompensation . . .\n$2,500\n Salary as Chief Executive\n Officer . . . . . . . . . . . . . . .\n40,000\nDeferred retirement . . . . . .\n2,000\nHealth insurance policy . . .\n5,000\nUse of a vehicle . . . . . . . . \n 5,000\nTotal Compensation \n$54,500\nMake sure the information you provide in \nPart V is consistent with the information \nyou enter in Part VI. Financial Data.\nLine 1. Compensation. Check “Yes,” if \nyou do or you will compensate your \nofficers, directors, or trustees. Also, check \nTIP\n“Yes,” if you will or you do have highest \ncompensated employees or highest \ncompensated independent contractors.\nFor purposes of this form, “highest \ncompensated” employees or independent \ncontractors are persons to whom you pay \nover $100,000 of compensation, \nincluding compensation from related \norganizations.\nFor information on determining if an \nindividual is an employee or an \nindependent contractor, see Pub. 15-A, \nEmployer’s Supplemental Tax Guide.\nLine 1e. “Similarly situated \norganizations” means tax-exempt or \ntaxable organizations of comparable size, \npurpose, and resources. Adjustments due \nto geographic area and other specified \nconditions are appropriate, but you should \ndocument the adjustments. You should \ndocument the sources(s) of comparable \ncompensation data, both taxable and \nnon-taxable, and retain copies in your \npermanent records.\nLine 1g. “Reasonable compensation” \nis the amount that would ordinarily be paid \nfor like services by like organizations \nunder like circumstance as of the date the \ncompensation arrangement is made. \nEstablishing and documenting your \ndecisions about compensation is \nimportant because excess compensation \n(including cash and other benefits that \naren’t accounted for as reasonable \ncompensation for services) may result in \nexcise taxes on both the individual and \nyou, and may jeopardize your tax \nexemption.\nLine 2. A conflict of interest arises when a \nperson in a position of authority over an \norganization, such as a director, officer, or \nmanager, may benefit personally from a \ndecision he or she could make. A sample \nConflict of Interest Policy is included as \nAppendix A. This sample conflict of \ninterest policy doesn’t prescribe any \nspecific requirements. Therefore, \norganizations should use a conflict of \ninterest policy that best fits their \norganizations.\nAdoption of a conflict of interest policy \nisn’t required to obtain tax-exempt status. \nHowever, by adopting the sample policy or \na similar policy, you will be choosing to put \nin place procedures that will help your \nofficers, directors, and trustees recognize \nsituations that could present potential or \nactual conflicts of interest so that you can \ntake steps to reduce the risk that those in \npositions of authority over you may \nreceive an inappropriate benefit.\nThe sample conflict of interest \npolicy in Appendix A includes \nitems marked “Hospital insert–for \nhospitals that complete Schedule C” that \nare intended to be adopted by hospitals.\nTIP\n-10-\nInstructions for Form 1023\n",
"Line 3. A fixed payment means a \npayment that is either a set dollar amount \nor fixed through a specific formula where \nthe amount doesn’t depend on discretion. \nFor example, a salary of $200,000 that is \nadjusted annually based on the increase \nin the Consumer Price Index is a fixed \npayment.\nA “non-fixed payment” means a \npayment that depends on discretion. For \nexample, a bonus of up to $100,000 that is \nbased on an evaluation of performance by \nthe governing board is a non-fixed \npayment because the governing body has \ndiscretion over whether the bonus is paid \nand on the amount of the bonus.\nLine 4. Don’t include purchases or sales \nof goods and services in your normal \ncourse of operations that are available to \nthe general public under similar terms and \nconditions.\nAnswer “Yes,” if any of your officers, \ndirectors, or trustees:\n• Is an officer, director, or trustee of \nanother organization (other than a section \n501(c)(3) organization) that you will \npurchase or sell goods, services, or \nassets from or to; or\n• Possesses more than 35% ownership \ninterest in any organization that you will \npurchase or sell goods, services, or \nassets from or to.\nArm’s length. An arm’s length \nstandard exists where the parties have an \nadverse (or opposing) interest. For \nexample, a seller wants to sell his goods \nat the highest possible price, while a buyer \nwants to buy at the lowest possible price. \nThese are adverse interests.\nIn negotiating with a person, an \nadverse interest is assumed if that person \nis otherwise unrelated to you in the sense \nof not being in a position to exercise \nsubstantial influence over you or your \naffairs. If the person is in a position to \nexercise substantial influence over your \naffairs, then an arm’s length standard \nrequires additional precautions to \neliminate the effect of the relationship.\nUsing a conflict of interest policy, \ninformation about comparable \ntransactions between unrelated parties, \nand reliable methods for evaluating the \ntransaction, are examples of precautions \nthat would help make the negotiation \nprocess equivalent to one between \nunrelated persons.\nFair market value. This is the price at \nwhich property or the right to use property \nwould change hands between a willing \nbuyer and a willing seller, neither being \nunder any compulsion to buy, sell, or \ntransfer property or the right to use \nproperty, and both having reasonable \nknowledge of relevant facts.\nLine 5. Answer “Yes,” if any of your \nofficers, directors, or trustees:\n• Is an officer, director, or trustee in \nanother organization (other than a section \n501(c)(3) organization) that has a lease, \ncontract, loan, or other agreement with \nyou; or\n• Possesses more than a 35% ownership \ninterest in any organization that has a \nlease, contract, loan, or other agreement \nwith you. For example, answer “Yes,” if \none of your directors is an officer for a \nsection 501(c)(4) organization with whom \nyou have a lease for office space, or if one \nof your directors owns more than 35% of \nthe voting stock of a corporation to which \nyou made a loan.\nLine 6. “Develop” means the planning, \nfinancing, construction, or provision of \nsimilar services involved in the acquisition \nof real property, such as land or a building. \nFor example, you should provide \ninformation regarding the services of a \nconsultant who arranges your acquisition \nof a facility through the issuance of \ntax-exempt bonds.\nLine 7. “Manage” means to direct or \nadminister. For example, you would \nprovide information about an organization \nhired to administer a museum gift shop.\nLine 8. A “joint venture” is a legal \nagreement in which the persons jointly \nundertake a transaction for mutual profit. \nGenerally, each person contributes assets \nand shares risks. Like a partnership, joint \nventures can involve any type of business \ntransaction and the persons involved can \nbe individuals, groups of individuals, \ncompanies, or corporations.\nPart VI. Financial Data\nLine 1. Select the option that best \ndescribes you to determine the years of \nrevenues and expenses you need to \nprovide.\nCompleted less than 1 year. If \nyou’ve existed for less than 1 year, \nprovide projections of your likely income \nand expenses for your current year and \nprojections of your likely income and \nexpenses for the next 2 years based on a \nreasonable and good faith estimate of \nyour future finances for a total of 3 years of \nfinancial information. Place financial \ninformation for the year you’re filing this \napplication in the column marked Current \ntax year.\nCompleted more than 1 year, fewer \nthan 5 years. If you’ve existed for more \nthan 1 year but fewer than 5 years, \nprovide your actual income and expenses \nfor each completed year you’ve existed \nand projections of your likely income and \nexpenses based on a reasonable and \ngood faith estimate of your future finances \nfor your current year and each year you \nhaven’t existed, for a total of 4 years of \nfinancial information. Place financial \ninformation for the year you’re filing this \napplication in the column marked Current \ntax year.\nCompleted 5 years or more. If \nyou’ve existed for 5 years or more, provide \nyour actual income and expenses for your \n5 most recently completed tax years. \nPlace financial information for your most \nrecently completed tax year in the column \nmarked Current tax year.\nWe may request financial \ninformation for more than 5 years.\nA. Statement of Revenue and \nExpenses\nPreparing the statement. Prepare the \nstatement using the method of accounting \nyou use in keeping your books and \nrecords.\nPrepare the statement using the \naccounting period entered on Part I, line 3. \nEnter “0” if a particular revenue or \nexpense doesn’t apply to you.\nYour financial information should reflect \nyour activities described in this \napplication.\nLine 1. Enter the total gifts, grants, and \ncontributions you receive (other than \nmembership dues reported on line 2 and \ndescribed below). Include items of value \nthat you receive as gifts, grants, or \ncontributions. For example, if one of your \nactivities is a food drive, include the value \nof the donated food on this line. Also \ninclude on this line payments a \ngovernmental unit makes to enable you to \nboth accomplish your exempt purpose(s) \nand to provide a service or facility directly \nto the general public.\nSee the instructions for line 9 if you’re \nuncertain whether revenue should be \nincluded as a grant on line 1 or as gross \nreceipts on line 9. Include unusual \ngrants on line 12 and not on line 1.\nExamples. \n1.\nA city pays the symphony orchestra \nto provide free music programs in the \npublic schools. The programs are open to \nthe public. This income received from a \ngovernmental unit accomplishes the \norchestra's exempt purpose and directly \nprovides a service to the general public. \nThis income is a grant to the symphony \norchestra that should be listed on line 1.\n2.\nThe symphony orchestra sells \ntickets to the public for its fall season. \nSuch income is gross receipts received \nfrom the general public in performance of \nthe symphony orchestra’s exempt function \nand should be listed on line 9.\n3.\nThe public school system pays the \norchestra to create several musical pieces \nCAUTION\n!\nInstructions for Form 1023\n-11-\n",
"suitable for the school system’s \nelementary music curriculum. This \npayment by a governmental unit for the \nmusic compositions is primarily for the \nschool system’s own use, not for the direct \nbenefit of the public. Therefore, this \nincome is gross receipts received from a \ngovernmental unit in performance of the \norchestra’s exempt function that should be \nlisted on line 9.\nLine 2. Enter the amount you receive \nfrom members to provide support to the \norganization. Don’t include payments from \nmembers or on behalf of members to \npurchase admissions, merchandise, \nservices, or use of facilities.\nLine 3. Enter your gross income from \ndividends, interest, payments received on \nsecurities, loans, rents, and royalties you \nhold for investment purposes.\nSee Pub. 598 for additional information \nregarding royalties treated as unrelated \nbusiness income.\nLine 4. Enter your net income from \nunrelated business activities. “Unrelated \nbusiness income” generally is income \nfrom any trade or business activity that is \nregularly carried on, and not related to \nyour exempt purpose. Certain exceptions \nand exclusions may apply.\nReport on line 9 income from activities \nthat aren’t related to the accomplishment \nof your exempt purposes, but aren’t \nconsidered unrelated business activities. \nFor example, report income from the sale \nof merchandise by volunteers that isn’t \ntreated as an unrelated trade or business \non line 9.\nSee Pub. 598 for additional information \nregarding unrelated business income.\nLine 5. Enter amounts any local tax \nauthority collects from the public on your \nbehalf.\nLine 6. Enter the value of services or \nfacilities a governmental unit furnishes to \nyou. Use the fair market value of the \nservices or facilities. Don’t include the \nvalue of services or facilities generally \nprovided by the governmental unit to the \npublic without charge.\nLine 7. Enter your total income from all \nsources not reported on lines 1 through 6, \nor lines 9, 11, and 12. Provide an itemized \nlist in line 25, showing each type and \namount of income included, and a brief \ndescription of each type of income.\nLine 8. Lines 1 through 7 will be added \nfor you.\nLine 9. Enter income from activities that \nyou conduct to further your exempt \npurposes (excluding amounts listed on \nother lines). Also, include as gross \nreceipts the income from activities \nconducted:\n• Intermittently (not regularly carried on), \nsuch as an occasional auction;\n• With substantially all (at least 85%) \nvolunteer labor, such as a car wash;\n• For the convenience of members, \nstudents, patients, officers, or employees, \nsuch as a parking lot for a school’s \nstudents and employees; or\n• With substantially all contributed \nmerchandise, such as a thrift store.\nSee Pub. 598 for additional information \nregarding income that isn’t from an \nunrelated trade or business.\n“Gross receipts” also includes \npayment by a governmental unit that may \nbe called a “grant” but is actually payment \nfor a service or facility for the use of the \ngovernment payer, rather than for the \ndirect benefit of the public.\nExample. The state government gives \na conservation group a grant to study the \neffects of a new sewage treatment plant \non an ecologically significant woodland \narea. Although the payment is called a \ngrant, it is actually gross receipts that \nshould be included on line 9. The payment \nis by a governmental unit (state) for a \nstudy for its own use, not for the direct \nbenefit of the general public. A for-profit \nconsulting company could’ve done the \nstudy rather than by the tax-exempt \nconservation group.\nProvide an itemized list of your gross \nreceipts in line 25, describing the sources \nand amounts of income. For payments by \na governmental unit, list the payer, the \npurpose of the payment, and the payment \namount.\nLine 10. Lines 8 and 9 will be added for \nyou.\nLine 11. Enter any net gain or loss on the \nsale of capital assets. Provide an itemized \nlist by asset category (for example, real \nestate or securities) showing gross sales, \ncost or other basis/sales expenses, and \ngain or loss by asset category in line 25. \nYou may use the format in Figure 2.\nLine 12. Enter any “unusual grants,” \nwhich generally are any substantial \ncontributions and bequests you received \nfrom disinterested persons that, by their \nsize, adversely affect your classification as \na public charity. “Unusual grants” are \nunusual, unexpected, and received from \nan unrelated party. Provide an itemized list \nof any unusual grants, including the \namount in line 25, and explain how it was \nunusual, unexpected, and from an \nunrelated party.\nFor additional information about \nunusual grants and a description of public \ncharity classifications, see Pub. 557.\nLine 13. Lines 10 through 12 will be \nadded for you.\nLines 14. Enter the total expenses you \nincur for soliciting gifts, grants, and \ncontributions included on line 1. Include \nfees paid to professional fundraisers for \nsoliciting gifts, grants, and contributions.\nLine 15. Enter the total amount you pay \nout to both individuals and organizations. \nProvide an itemized list in line 25, \nidentifying recipients (using letter \ndesignations such as A, B, C, etc.), a brief \ndescription of the purposes or conditions \nof payments, and the amounts paid.\nColleges, universities, and other \neducational institutions and agencies \nsubject to the Family Educational Rights \nand Privacy Act (20 U.S.C. 1232g) don’t \nneed to list the names of individuals to \nwhom they provided scholarships or other \nfinancial assistance where such \ndisclosure would violate the privacy \nprovisions of the law. Instead, group each \ntype of financial aid provided, indicate the \nnumber of individuals who received the \naid, and specify the aggregate dollar \namount.\nMaintain (but don’t submit) a list \nshowing the names of recipients \nassociated with each letter designation.\nLine 16. Enter total payments you make \nto or for the benefit of your members (not \nincluding any amounts listed on line 15). \nProvide an itemized list in line 25, \nidentifying recipients (using letter \nNet Gain or Loss On Sales of Capital Assets\nCategories\n(A) Real Estate\n(B) Securities\n(C) Other\n1.\nGross sales price of \nassets (other than \ninventory) by category.\n2.\nLess: Cost or other \nbasis and sales \nexpenses.\n3.\nGain or (loss). Subtract \nline 2 from line 1.\n4.\nNet gain or (loss) — Add line 3 of columns (A), (B), and (C). Enter here and \non Form 1023, Part VI - A. Statement of Revenues and Expenses, line 11.\nFigure 2.\n-12-\nInstructions for Form 1023\n",
"designations), a brief description of the \npurposes or condition of payments, and \nthe amounts paid.\nMaintain (but don’t submit) a list \nshowing the names of recipients \nassociated with each letter designation.\nLine 17. Enter the total amount of \ncompensation you pay to your officers, \ndirectors, and trustees.\nLine 18. Enter the total amount of \nsalaries and wages you pay to employees \n(not reported on line 17).\nLine 19. Enter your total interest \nexpenses for the year. Don’t include \nmortgage interest treated as an \noccupancy expense on line 20.\nLine 20. Enter the amount you pay for the \nuse of office space or other facilities, heat, \nlight, power and other utilities, outside \njanitorial services, mortgage interest, real \nestate taxes, and similar expenses.\nLine 21. Enter the total depreciation, \ndepletion, and similar expenses you incur.\nLine 22. Enter the total professional fees \nyou pay. Professional fees are amounts \ncharged by individuals and entities that \naren’t your employees. They include fees \nfor professional fundraisers (other than \nfees listed on line 14, earlier), accounting \nservices, legal counsel, consulting \nservices, contract management, or any \nindependent contractors.\nLine 23. Enter any expenses you didn’t \ninclude in the lines above, such as for \nprogram services. Provide an itemized list \nin line 25, showing the type and amount of \neach significant expense.\nLine 24. Lines 14 through 23 will be \nadded for you.\nB. Balance Sheet\nComplete the balance sheet for your most \nrecently completed tax year. If you haven’t \ncompleted a full tax year, use the most \ncurrent information available. Be sure to \nenter the year-end date for the information \nprovided and not the date you prepare this \napplication. Enter “0” if a particular asset \nor liability doesn’t apply to you.\nLine 1. Enter your total cash in checking \nand savings accounts, temporary cash \ninvestments (money market funds, CDs, \ntreasury bills, or other obligations that \nmature in less than 1 year), and petty cash \nfunds.\nLine 2. Enter your total accounts \nreceivable that arose from the sale of \ngoods and/or performance of services, \nless any reserve for bad debt.\nLine 3. Enter the amount of materials, \ngoods, and supplies you purchased or \nmanufactured and held to be sold or used \nin some future period.\nLine 4. Enter the total amount of bonds or \nnotes you issued that will be repaid to you. \nProvide an itemized list in line 19, that \nshows the name of each borrower (using a \nletter designation), the borrower’s \nrelationship to you, a brief description of \nthe obligation, the rate of return, the due \ndate, and the amount due.\nMaintain (but don’t submit) a list \nshowing the names of borrowers \nassociated with each letter designation.\nLine 5. Enter the total fair market value \nof corporate stocks you hold. Provide an \nitemized list of your corporate stock \nholdings in line 19.\nFor stock of closely held corporations, \nlist the name or the corporation, a brief \nsummary of the corporation’s capital \nstructure, the number of shares held, and \ntheir value as carried on your books. If \nvaluation doesn’t reflect current fair market \nvalue, also include fair market value.\nFor stock traded on an organized \nexchange or in substantial quantities over \nthe counter, list the name of the \ncorporation, a description of the stock, \nand the principal exchange on which it is \ntraded, the number of shares held, their \nvalue as carried on your books, and their \nfair market value.\nLine 6. Enter your total amount of loans \n(personal and mortgage loans) receivable. \nProvide an itemized list in line 19 that \nidentifies each borrower (using a letter \ndesignation), the borrower’s relationship \nto you, purpose of loan, repayment terms, \ninterest rate, and original amount of loan. \nReport each loan separately, even if more \nthan one loan was made to the same \nperson.\nMaintain (but don’t submit) a list \nshowing the names of borrowers \nassociated with each letter designation.\nLine 7. Enter the total book value of your \nother investments. Include the total book \nvalue of government securities (federal, \nstate, and municipal), and buildings and \nequipment held for investment purposes. \nProvide an itemized list in line 19 \nidentifying and reporting the book value of \neach building/item of equipment held for \ninvestment purposes.\nLine 8. Enter the total book value of \nbuildings and equipment not held for \ninvestment purposes. This includes \nfacilities you own and equipment you use \nin conducting your exempt activities. \nProvide an itemized list in line 19 of these \nassets held at the end of the current tax \nyear/period, including the cost or other \nbasis.\nLine 9. Enter the total book value of land \nnot held for investment purposes.\nLine 10. Enter the total book value of any \nother category of your assets not reported \non lines 1 through 9, for example, patents, \ncopyrights, or other intangible assets. \nProvide an itemized list of each asset in \nline 19.\nLine 11. Lines 1 through 10 will be added \nfor you.\nLine 12. Enter the total amount of your \naccounts payable to suppliers and others, \nsuch as salaries payable, accrued payroll \ntaxes, and interest payable.\nLine 13. Enter the total unpaid portion of \ngrants and contributions you committed to \npay to other organizations or individuals.\nLine 14. Enter the total of your mortgages \nand other notes payable outstanding at \nthe end of the current tax year/period. \nProvide an itemized list in line 19 showing \neach note separately, including the \nlender’s name, purpose of loan, \nrepayment terms, interest rate, and \noriginal amount.\nLine 15. Enter the total amount of any \nother liabilities not reported on lines 12 \nthrough 14. Provide an itemized list in \nline 19 of these liabilities, including the \namounts you owe.\nLine 16. Lines 12 through 15 will be \nadded for you.\nLine 17. Under fund accounting, an \norganization segregates its assets, \nliabilities, and net assets into separate \nfunds according to restrictions on the use \nof certain assets. Each fund is like a \nseparate entity in that it has a \nself-balancing set of accounts showing \nassets, liabilities, equity (fund balance), \nincome, and expenses. If you don’t use \nfund accounting, report only the “net \nassets” account balances, which include \ncapital stock, paid-in capital, retained \nearnings or accumulated income, and \nendowment funds.\nLine 18. Lines 16 and 17 will be added \nfor you.\nPart VII. Foundation \nClassification\nOrganizations that are exempt under \nsection 501(c)(3) are private \nfoundations unless they are:\n• Churches, schools, hospitals, \ngovernmental units, entities that undertake \ntesting for public safety, organizations that \nhave broad financial support from the \ngeneral public; or\n• Organizations that support one or more \norganization(s) that are themselves \nclassified as public charities.\nSection 501(c)(3) organizations \nexcepted from private foundation \nclassification are public charities. Unless \nyou meet one of the exceptions above, \nyou’re a private foundation.\nInstructions for Form 1023\n-13-\n",
"You can only select one \nfoundation classification.\nLine 1. Select the foundation \nclassification you’re requesting from the \nlist below. The form will then take you to \nadditional lines or parts of the application \nthat you must complete based on your \nresponse.\n509(a)(1) and 170(b)(1)(A)(vi). Select \nthis classification if you normally receive a \nsubstantial part of your support from \ngrants from governmental units or from \ncontributions from the general public, or a \ncombination of these sources. Typically, \nyou would show a substantial part of your \nincome on Part VI-A. Statement of \nRevenue and Expenses, lines 1 and 2.\nUnder this public charity \nclassification, you must meet the one-third \npublic support test or 10% facts and \ncircumstances test. See Pub. 557 for more \ninformation.\nPublic support test. An organization \nmust receive either:\n1.\nAt least one-third of its total support \nfrom governmental agencies, \ncontributions from the general public, and \ncontributions or grants from other public \ncharities; or\n2.\nAt least 10% of its total support \nfrom governmental agencies, \ncontributions from the general public, and \ncontributions or grants from other public \ncharities; and also satisfy a facts and \ncircumstances test.\nFacts and circumstances test. Facts \nand circumstances include:\n1.\nThe amount of support you \nreceived from the general public, \ngovernmental units, or public charities;\n2.\nWhether you have a continuous \nand bona fide program for solicitation of \nfunds from the general public, \ngovernmental units, or public charities, or \ncarry on activities designed to attract \nsupport from organizations or other \ngovernmental units, and\n3.\nAll other facts and circumstances, \nincluding the public nature of your \ngoverning board, the extent to which your \nfacilities or programs are publicly \navailable, the extent to which nature your \ndues encourage membership, and \nwhether your activities are likely to appeal \nto persons having a broad common \ninterest or purpose. For additional \ninformation about the 10% facts and \ncircumstances test, see Pub. 557 and \nReg. 1.170A-9(f)(3).\n509(a)(2). Select this classification if you \nnormally receive more than one-third of \nyour support from contributions, \nmembership fees, and gross receipts \nfrom activities related to your exempt \nTIP\nfunctions, or a combination of these \nsources, and not more than one-third of \nyour support from gross investment \nincome and net unrelated business \nincome. Typically, you would show a \nsubstantial part of your income on Part \nVI-A. Statement of Revenues and \nExpenses, lines 1, 2, and 9.\nUnder this public charity \nclassification, you must meet both the \n“one-third public support test ” and the \n“not-more-than-one-third investment \nincome and net unrelated business \nincome test,” lines 1 through 13. See Pub. \n557 for additional information about these \ntests.\n509(a)(1) and 170(b)(1)(A)(i). Select \nthis classification if your primary purpose \nis operating a church or convention or \nassociation of churches. The term \n“church” includes mosques, temples, \nsynagogues, etc. If you select this box, \ncomplete Schedule A.\n509(a)(1) and 170(b)(1)(A)(ii). Select \nthis classification if your primary purpose \nis operating a school. If you select this \nbox, complete Schedule B.\nIf you operate a school but it isn’t your \nprimary purpose, don’t select this \nclassification. However, you must still \ncomplete Schedule B. See Part IV, line 12.\n509(a)(1) and 170(b)(1)(A)(iii). Select \nthis classification if your primary purpose \nis providing medical or hospital care or \nmedical eduction or research (performed \nin association with a hospital). If you select \nthis box, complete Schedule C.\nA hospital includes a rehabilitation \ninstitute, outpatient clinic, community \nmental health clinic, drug treatment \ncenter, or skilled nursing facility. A hospital \ndoesn’t include convalescent homes, \nhomes for children or the aged, or \ninstitutions whose principal purpose or \nfunction is to train handicapped individuals \nto pursue some vocation.\nCooperative hospital service \norganizations described in section \n501(e) should also check this box and \ncomplete Schedule C.\n509(a)(1) and 170(b)(1)(A)(iv). Select \nthis classification if you’re organized and \noperated exclusively to benefit a college \nor university owned or operated by a \ngovernmental unit. You must also normally \nreceive a substantial part of your support \nfrom a governmental unit or from \ncontributions from the general public.\n509(a)(1) and 170(b)(1)(A)(ix). Select \nthis classification if you’re an agricultural \nresearch organization described in section \n170(b)(1)(A)(ix) operated in conjunction \nwith a land grant college or university or a \nnon-land grant college of agriculture.\nIn Part IV, line 1, include information \ndetailing your agricultural research \nprogram and how you will spend \ncontributions to your program, including a \ndescription of how you’re engaged in the \ncontinuous active conduct of agricultural \nresearch (as defined in Section 1404 of \nthe Agricultural Research, Extension, and \nTeaching Policy Act of 1977), information \nshowing that you’re operated in \nconjunction with a land grant college or \nuniversity or a non-land grant college of \nagriculture (as defined in Section 1404 of \nthe Agricultural Research, Extension, and \nTeaching Policy Act of 1977), and \ninformation discussing the timing of when \nyou will spend contributions for research.\n509(a)(3). Select this classification if \nyou’re organized and operated to support \none or more public charities described in \nsection 509(a)(1) or 509(a)(2) or an \norganization that is tax exempt under \nsection 501(c)(4), (5), or (6) and meets the \npublic support test of section 509(a)(2). \nSee the instructions for Schedule D for \nmore information about the requirements \nfor this classification, including the \nrequired relationship you must have with \nyour supported organization(s). Complete \nSchedule D.\n509(a)(4). Select this classification if your \nprimary purpose is to test products to \ndetermine their acceptability for use by the \ngeneral public.\nContributions to organizations of this \ntype aren’t deductible under section \n170(c). Also, organizations that primarily \ntest for specific manufacturers don’t \nqualify for exemption under section 501(c)\n(3).\nSelect my classification for me. Select \nthis option if you believe you’re a public \ncharity but would like the IRS to select the \ncorrect public charity classification (509(a)\n(1) and 170(b)(1)(A)(vi) or 509(a)(2)) for \nyou.\nPrivate foundation. Select this \nclassification if you don’t meet one of the \nexceptions listed above.\nLine 1a. Section 508(e) provides that a \nprivate foundation isn’t tax exempt unless \nits organizing document contains \nspecific provisions. These specific \nprovisions require that you operate to \navoid liability for excise taxes under \nsections 4941(d), 4942, 4943(c), 4944, \nand 4945(d). You can also meet these \nprovisions by reliance on state law.\nSee Pub. 557 for samples of provisions \nthat will meet section 508(e). Also, see \nAppendix B for a list of states that have \nenacted statutory provisions that satisfy \nthe requirement of section 508(e), subject \nto notations. Appendix B is based on Rev. \nRul. 75-38, 1975-1 C.B. 161.\n-14-\nInstructions for Form 1023\n",
"Line 1c. Some private foundations are \nprivate operating foundations. Private \noperating foundations make qualifying \ndistributions directly for the active conduct \nof their educational, charitable, and \nreligious purposes. “Directly for the active \nconduct” means that you use the \ndistributions yourself to carry out the \nprograms for which you’re organized and \noperated. Grants made to assist other \norganizations or individuals are normally \nconsidered indirect.\nLine 1d. If you have existed for 1 year or \nmore, you must provide information that \ndemonstrates you meet the requirements \nto be classified as a private operating \nfoundation, including the income test and \neither the endowment test, the assets test, \nor the support test. If you have existed for \nless than 1 year, you must sufficiently \ndescribe how you’re likely to meet these \nrequirements and tests. You may also \nsubmit an affidavit or opinion of counsel \ngiving enough facts about your operations \nand support to enable us to determine that \nyou’re likely to meet these requirements.\nSee Pub. 557 for additional information \nabout private operating foundations.\nLine 2. Confirmation of public support \nstatus. If you have been in existence for \nmore than 5 years, and you requested \nclassification as a public charity described \nin sections 509(a)(1) and 170(b)(1)(A)(vi), \nyou must confirm that you meet the public \nsupport test.\nTo show that you meet the required \npublic charity support test, complete lines \n2(i) and 2(ii). Calculate your public support \nbased on the accounting method you used \nto complete Part VI-A, Statement of \nRevenues and Expenses.\nLine 2(i). 509(a)(1) and 170(b)(1)(A)\n(vi). Check “Yes,” if you received \ncontributions from any person, company, \nor organization (other than a governmental \nunit described in section 170(c)(1) or a \npublicly supported organization under \nsection 170(b)(1)(A)(vi)), whose gifts \ntotaled more than 2% of the amount on the \ntotal of amounts entered on line 8 of Part \nVI-A, Statement of Revenue and \nExpenses, and identify those contributors \nby letter (A, B, C, etc.) and list the \namount(s) contributed by each. Keep, but \ndon’t submit, a list of the names of your \ndonors with the associated letter \ndesignations.\nLine 2(ii). Use Schedule A (Form 990 or \n990-EZ) Public Charity Status and Public \nSupport, Part II, Support Schedule for \nOrganizations Described in Sections \n170(b)(1)(A)(iv) and 170(b)(1)(A)(vi), and \nits instructions to determine if you met the \npublic support test for your most recent \n5-year period.\nLine 2a(i). 509(a)(2). Check “Yes,” if you \nreceived amounts listed on lines 1, 2, and \n9 of Part VI-A, Statement of Revenue and \nExpenses, from any disqualified \npersons and identify those disqualified \npersons by letter (A, B, C, etc.) and list the \namounts contributed by each. Keep, but \ndon’t submit, a list of the names of your \ndonors with the associated letter \ndesignations.\nLine 2a(ii). Check “Yes,” if you received \namounts paid by an individual or \norganization greater than the larger of 1% \nof line 10, of Part VI-A, Statement of \nRevenues and Expenses, or $5,000 for \nany completed tax year, and identify those \nindividuals or organizations by letter and \nlist the amount(s) received from each. \nKeep, but don’t submit, a list of the names \nof your donors with the associated letter \ndesignations.\nDon’t include disqualified persons \nin this list. Disqualified persons \nshould be listed in line 2(a)(i). For \npurposes of this application, a \n“disqualified person” is any individual or \norganization that is any of the following.\n1.\nA “substantial contributor” to you \n(defined below).\n2.\nAn officer, director, trustee, or any \nother individual who has similar powers or \nresponsibilities.\n3.\nAn individual who owns more than \n20% of the total combined voting power of \na corporation that is a substantial \ncontributor.\n4.\nAn individual who owns more than \n20% of the profits interest of a partnership \nthat is a substantial contributor.\n5.\nAn individual who owns more than \n20% of the beneficiary interest of a trust or \nestate that is a substantial contributor.\n6.\nA member of the family of any \nindividual described in 1, 2, 3, 4, or 5 \nabove.\n7.\nA corporation in which any \nindividuals described 1, 2, 3, 4, 5, or 6 \nabove hold more than 35% of the total \ncombined voting power.\n8.\nA trust or estate in which any \nindividuals described in 1, 2, 3, 4, 5, or 6 \nabove hold more than 35% of the \nbeneficial interests.\n9.\nA partnership in which any \nindividuals described in 1, 2, 3, 4, 5, or 6 \nabove hold more than 35% of the profits \ninterest.\nSubstantial contributor. A substantial \ncontributor is any individual or \norganization that gave more than $5,000 \nto you from the date you were formed or \nother date that your exemption would be \neffective, to the end of the year in which \nthe contributions were received. This total \nCAUTION\n!\namount contributed must also be more \nthan 2% of all the contributions you \nreceived. A creator of a trust is treated as \na substantial contributor regardless of the \namount contributed. For more information \nregarding substantial contributors, go to \nIRS.gov/Charities-Non-Profits/Private-\nFoundations/Substantial-Contributor-\nPrivate-Foundation.\nFamily members. A “member of the \nfamily” includes the spouse, ancestors, \nchildren, grandchildren, \ngreat-grandchildren, and their spouses.\nFor additional information concerning \nmembers of the family, go to IRS.gov/\nCharities-Non-Profits/Charitable-\nOrganizations/Member-of-the-Family.\nFurther information about disqualified \npersons, can be obtained at IRS.gov/\nCharities-Non-Profits/IRC-Setion-4946-\nDefinition-of-Disqualified-Person.\nLine 2a(iii). Use Schedule A (Form 990 \nor 990-EZ), Public Charity Status and \nPublic Support, Part III, Support Schedule \nfor Organizations Described in Section \n509(a)(2), and its instructions to determine \nif you meet the public support test for your \nmost recent 5-year period.\nPart VIII. Effective Date\nLine 1. Use the formation date you listed \nin Part II, line 2, and the date you will \nsubmit this electronic form and required \nuser fee payment to determine whether \nyou’re submitting this application within 27 \nmonths from the month in which you were \nformed. If you’re not submitting this \napplication within 27 months from your \nformation, complete Schedule E.\nPart IX. Annual Filing \nRequirement\nMost organizations must file an annual \nreturn (Form 990, 990-EZ, or Form \n990-PF) or notice (Form 990-N, Electronic \nNotice (e-Postcard)). Exceptions to this \nrule include churches, certain church \naffiliated organizations, and certain \naffiliates of a governmental unit. You can \nfind more detailed information about filing \nrequirements and exceptions from the \nrequirement to file in the Instructions for \nForm 990.\nThe following are some general rules.\n• A private foundation must file Form \n990-PF annually, regardless of its gross \nreceipts.\n• Unless specifically required to file Form \n990 or Form 990-EZ (see the Instructions \nfor Form 990), most public charities that \nnormally have gross receipts of $50,000 or \nless may satisfy their filing obligation with \nForm 990-N, Electronic Notice \n(e-Postcard).\nInstructions for Form 1023\n-15-\n",
"If you fail to file a required \ninformation return or notice for 3 \nconsecutive years, your exempt \nstatus will be automatically revoked.\nLine 1. Check “Yes,” if you’re claiming \nyou are excepted from filing a Form \n990-series return or notice and indicate \nthe reason you believe you’re excepted \nfrom filing. See Pub. 557 and the \nInstructions for Form 8940, Request for \nMiscellaneous Determination, for more \ninformation on the requirements for the \nvarious filing exceptions. Provide \ninformation regarding how you meet your \nrequested exception in your narrative \ndescription of activities or as part of an \nuploaded supplemental response.\nPart X. Signature\nSignature requirements. An officer, \ndirector, trustee, or other official who is \nauthorized to sign for the organization \nmust sign Form 1023. The signature must \nbe accompanied by the title or authority of \nthe signer and the date.\n \nThe person signing Form 1023 \nmust be listed as an officer, \ndirector, or trustee within the first \nfive entries of Part I, line 9.\nUpload Checklist\nDocuments to upload. Check the boxes \nto indicate which documents are included \nin the file you upload with your application.\nYou must upload a copy of your \norganizing document and any \namendments to it along with a copy of \nyour bylaws, if adopted. The other listed \ndocuments are not required.\nPut your name and EIN on each page \nof your supplemental response and \nidentify the part and line number to which \nthe information relates.\nPay.gov can accommodate only one \nuploaded file. Consolidate your \nattachments into a single PDF file, which \ncannot exceed 15MB.\nIf your PDF file exceeds the 15MB limit, \nremove any items over the limit and \ncontact IRS Customer Accounts Services \nat 877-829-5500 for assistance on how to \nsubmit the removed items.\nSchedule A. Churches\nThere is no single definition of the word \n“church” for tax purposes. When \ndetermining whether a section 501(c)(3) \nreligious organization is described as a \nchurch (described in section 509(a)(1) and \n170(b)(1)(A)(i)), we will consider \ncharacteristics generally attributed to \nchurches and the facts and circumstances \nof each organization applying for public \ncharity classification as a “church.”\nCAUTION\n!\nTIP\nThe characteristics generally attributed to \nchurches are:\n• A distinct legal existence,\n• A recognized creed and form of \nworship,\n• A definite and distinct ecclesiastical \ngovernment,\n• A formal code of doctrine and \ndiscipline,\n• A distinct religious history,\n• A membership not associated with any \nother church or denomination,\n• Ordained ministers ministering to the \ncongregation,\n• Ordained ministers selected after \ncompleting prescribed courses of study,\n• A literature of its own,\n• Established places of worship,\n• Regular congregations,\n• Regular religious services,\n• Sunday schools for the religious \ninstruction of the young, and\n• Schools for the preparation of ministers.\nAlthough you don’t need to meet each of \nthe above criteria to be classified as a \nchurch, you’re generally required to have \na congregation or other religious \nmembership group. For purposes of \nfoundation classification under section \n509(a)(1) and 170(b)(1)(A)(i), the term \n“church” includes, without limitation, \nmosques, temples, and synagogues, and \ncertain other forms of religious \norganizations. For more information, see \nPub. 1828.\nThe practices and rituals associated with \nyour religious beliefs or creed must not be \nillegal or contrary to public policy.\n \n \nSpecific Line Items\nLine 1. Describe your written creed, \nstatement of faith, or summary of beliefs.\nLine 2. Your literature includes any \nwritings about your beliefs, rules, or \nhistory.\nLine 3. A “code of doctrine and discipline” \nrefers to a body of laws or rules that \ngovern behavior.\nLine 4. A “religious hierarchy or \necclesiastical government” refers to \npeople or institutions that exercise \nsignificant influence or authority over your \nchurch.\nLine 5. Answer “Yes,” if you’re part of a \ngroup of churches with similar beliefs and \nstructures, such as a convention, \nassociation, or union of churches.\nLine 6. A “form of worship” refers to \nreligious practices that express your \ndevotion to your creed, faith, or beliefs.\nLine 7. Indicate the regular days and \ntimes of your religious services. Describe \nthe order of events during your regular \nworship service and explain how the \nactivities conducted as part of your \nservices further your religious purposes.\nLine 7a. Enter the average number of \nmembers and non-members who attend \nyour regularly scheduled religious \nservices.\nLine 8. An “established place of worship” \nis a place where you hold regularly \nscheduled religious services. It may be a \nplace that you own, rent, or that is \nprovided free for your use.\nLine 9. An “established congregation” or \n“other religious membership group” \nincludes individuals who regularly attend \nand take part in the religious services of \nyour organization at an established \nlocation. An established congregation \ngenerally doesn’t include members of only \none family. If you answer “No,” because \nyou don’t have an established \ncongregation or other religious \nmembership, you may be a religious \norganization that doesn’t qualify as a \nchurch. If you don’t qualify as a church, \nyou will need to go back to Part VII, line 1, \nto reconsider your public charity \nclassification.\nYou may request classification as \na church at a later date after you \nestablish a congregation or other \nreligious membership group. For \ninformation about this option, see Form \n8940, Request for Miscellaneous \nDetermination Under Section 507, 509(a), \n4940, 4942, 4945, and 6033 of the Internal \nRevenue Code, or contact our customer \naccount service representatives at \n877-829-5500 (toll-free).\nLine 9a. Enter the total number of your \ncurrent members. If you have no \nmembers, enter zero (0).\nLine 9b. Answer “Yes,” if you have a \nprescribed way to become a member. \nAnswer “Yes,” even if you just keep \nrecords of who is currently a member. \nDescribe any actions required for \nindividuals to become members.\nLine 9c. Describe any rights and benefits \nof members. You should include details of \nany levels of membership and the rights \nand/or benefits associated with each level.\nLine 9d. If your members may be \nassociated with another denomination or \nchurch, describe the circumstances in \nwhich your members would be members \nof your church and another church.\nLine 9e. See Appendix C for a \ndescription of the word “family.”\nLine 10. Answer “Yes,” if you conduct \nbaptisms, weddings, funerals, or other \nreligious rites.\nLine 11. A school for the religious \ninstruction of the young refers to any \nTIP\n-16-\nInstructions for Form 1023\n",
"regularly scheduled religious, educational \nactivities for youth.\nLine 12. A “prescribed course of study”\nrefers to formal or informal training. It \ndoesn’t include self-ordination or paying a \nfee for an ordination certificate without \ncompleting a course of study. Describe \nthe course of study completed by your \nreligious leaders.\nLine 15. Provide any additional \ninformation you would like us to consider \nthat would help us classify you as a \nchurch.\n \nSchedule B. Schools, \nColleges, and Universities\nAn organization qualifies as a school (for \npurposes of classification under sections \n509(a)(1) and 170(b)(1)(A)(ii)) if all the \nfollowing applies. It:\n• Presents formal instruction as its \nprimary function,\n• Has a regularly scheduled curriculum,\n• Has a regular faculty of qualified \nteachers,\n• Has a regularly enrolled student body, \nand\n• Has a place where educational \nactivities are regularly carried on.\nThe term “school” includes primary, \nsecondary, preparatory, high schools, \ncolleges, and universities. An organization \nwon’t be described as a school under \nsections 509(a)(1) and 170(b)(1)(A)(ii) if it \nengages in both educational and \nnon-educational activities, unless the latter \nare merely incidental to the educational \nactivities. Non-traditional schools such as \nan outdoor survival school or a yoga \nschool may qualify. However, an \norganization may further an educational \npurpose without satisfying all the \nconditions listed above that describe a \nschool. Such organizations may qualify as \npublic charities based upon their sources \nof support as organizations described in \nsections 509(a)(1) and 170(B)(1)(A)(vi) or \nsection 509(a)(2).\n \nSpecific Line Items\nLine 1. Answer “Yes,” if you have a \nregularly scheduled curriculum, a regular \nfaculty of qualified teachers, a regularly \nenrolled student body, and facilities where \nyour educational activities are regularly \ncarried on.\nIf you answer “Yes,”you should \nmaintain in your records evidence \nthat you meet these factors, such \nas:\n• A list of required courses of study, \ndates and times courses are offered, and \nother information about how to complete \nrequired courses;\nTIP\n• Certification by the appropriate state \nauthority or successful completion of \nrequired training for qualified teachers;\n• Records of regular attendance by \nstudents at your facility; and\n• A lease agreement or deed for your \nfacility.\nIf you answer “No,” you may not meet \nthe requirements of a school and you may \nneed to go back to Part VII, line 1, to \nreconsider your foundation classification if \nyou requested classification as a school \nunder sections 509(a)(1) and 170(b)(1)(A)\n(ii).\nLine 2. Answer “Yes,” if your primary \nfunction of the school is the presentation \nof formal instruction. If you answer “No,” \nyou may not meet the requirements for \nclassification as a school and may want to \ngo back to Part VII, line 1, to reconsider \nyour foundation classification if you \nrequested classification as a school under \nsections 509(a)(1) and 170(b)(1)(A)(ii).\nLine 3. Answer “Yes,” if you’re a public \nschool and explain how you’re operated \nby the state or a subdivision of a state, \nincluding if you have a signed contract or \nagreement with a state or local \ngovernment under which you operate and \nreceive funding. If you answer “Yes,” don’t \ncomplete the remainder of Schedule B.\nLine 4. Answer “Yes,” if you were formed \nor substantially expanded when public \nschools in your district or county were \ndesegregated by court order.\nIf you're unsure whether to answer \n“Yes,”contact an appropriate \nschool official.\nLine 5. Answer “Yes,” if a state or federal \nadministrative agency or judicial body ever \ndetermined your organization to be racially \ndiscriminatory. Identify the parties involved \nand the forum in which the case was \npresented. Explain the reason for the \naction, the decision reached, and provide \nlegal citations (if any) for the decision. \nAlso, explain in detail any changes made \nin response to the action against your \norganization or the decision reached.\nEstablishment of Racially \nNondiscriminatory Policy\nEvery private school is subject to the \nprovisions of Revenue Procedure 75-50, \n1975-2 C.B. 587, modified by Rev. Proc. \n2019-22, 2019-22 I.R.B. 1260. See Pub. \n557, which sets forth the requirements of \nRev. Proc. 75-50 under the section for \nPrivate Schools.\nPublication of racially nondiscrimina-\ntory policy. A section 501(c)(3) \norganization that is a private school must \npublish a notice of its racially \nCAUTION\n!\nnondiscriminatory policy as to students as \nfollows.\nThe M school admits students \nof any race, color, national \norigin, and ethnic origin to all the \nrights, privileges, programs, and \nactivities generally accorded or \nmade available to students at \nthe school. It doesn't \ndiscriminate on the basis of \nrace, color, national origin, and \nethnic origin in administration of \nits educational policies, \nadmission policies, scholarship \nand loan programs, and athletic \nand other school-administered \nprograms.\nAnnual certification. A private school \nmust certify annually that it meets the \nrequirements of Rev. Proc. 75-50, as \nmodified by Rev. Proc. 2019-22, by filing \nSchedule A (Form 990, or Form 990-EZ) \nOrganization Exempt Under Section \n501(c)(3).\nSchools that don’t file Form 990 or \n990-EZ must make the certification by \nfiling Form 5578, Annual Certification of \nRacial Nondiscrimination for a Private \nSchool Exempt From Federal Income Tax.\nLine 7. Answer “Yes,” if your organizing \ndocument or bylaws contain a \nnondiscriminatory statement as to \nstudents similar to the one shown above \nor if you adopted such a policy by \nresolution of your governing body. State \nwhere your policy is located in your \norganizing document, bylaws, or if it is in \nan adopted resolution. If you answered \n“No,” you must adopt a nondiscriminatory \npolicy before submitting this application.\nLine 8. Answer “Yes,” if your brochures, \napplication forms, advertisements, and \ncatalogues dealing with student \nadmissions, programs, and scholarships \ncontain a statement similar to the \nfollowing:\n.\nThe M school admits students of any \nrace, color, and national or ethnic \norigin.\nLine 8a. If you answered “No” to Line 8, \ncheck the box on line 8a if you agree that \nall future printed materials, including \nwebsite content, will contain a statement \nof nondiscriminatory policy as to students \nsimilar to the one provided above.\nLine 9. You must make your \nnondiscriminatory policy known to all \nsegments of the general community \nserved by the school. One way to meet \nthis requirement is to publish your \n-17-\n",
"nondiscriminatory policy annually in a \nnewspaper or over broadcast media. Rev. \nProc. 2019-22 now allows this publication \nrequirement to be satisfied by \ncontinuously displaying your \nnondiscrimination statement on your \nInternet site, as described below.\nCheck “Yes,” if you make your racially \nnondiscriminatory policy known to all \nsegments of the general community you \nserve by:\n• Publishing a notice of your policy in a \nnewspaper of general circulation that \nserves all racial segments of the \ncommunity;\n• publicizing your policy over broadcast \nmedia in a way that is reasonably \nexpected to be effective; or\n• display a notice of your policy at all \ntimes on your primary, publicly accessible \nInternet homepage in a manner \nreasonably expected to be noticed by \nvisitors to the homepage.\nSee Rev. Proc. 75-50, as modified by \nRev. Proc. 2019-22, for guidance on the \nformat and content of the required notice \nand whether any exceptions may apply to \nyou.\nA notice published in the legal \nnotices section or classified \nadvertisements of your local \nnewspaper generally is not acceptable.\nLine 9a. If you answered “No,” to line 9, \ncheck the box on line 9a if you agree that \nyou will publicize your nondiscriminatory \npolicy in a way that meets the \nrequirements of Revenue Procedure 75–\n50, as modified by Revenue Procedure \n2019-22.\nLine 11. Enter the racial composition of \nyour student body, faculty, and \nadministrative staff in the spaces \nprovided. Enter actual numbers, rather \nthan percentages, for the current year and \nprojected numbers for the next academic \nyear. If the number is zero, then enter “0.”\nIf you’re not operational, submit an \nestimate based on the best information \navailable (such as the racial composition \nof the community you serve).\nDon’t identify students, faculty, \nand staff by name.\nLine 12. Enter the racial composition of \nstudents to whom you award loans and \nscholarships in the spaces provided. Enter \nactual numbers, rather than percentages, \nfor the current year and projected \nnumbers for the next academic year. If the \nnumber is zero, then enter “0.” If you won’t \nprovide any loans or scholarships, check \nthe box provided.\nDon’t identify students by name.\nTIP\nCAUTION\n!\nCAUTION\n!\nIf you complete line 12 indicating \nyou do or will provide loans or \nscholarships, be sure your \nresponse to Part IV, line 15 is consistent \nwith your response here.\nLine 13. Identify each of your \nincorporators, founders, board members, \ndonors of land, and donors of buildings by \nname (whether individuals or \norganizations).\nLine 14. Answer “Yes,” if any individuals \nor organizations on your list have an \nobjective to keep public or private school \neducation segregated by race and explain \nhow these individuals or organizations \npromote segregation in public or private \nschools.\nLine 15. Answer “Yes,” if on a continuing \nbasis, you will maintain for a minimum \nperiod of 3 years the following records.\n• Your racial composition (similar to the \ninformation requested on Schedule B, \nline 11).\n• Evidence that your scholarships and \nloans are awarded on a racially \nnondiscriminatory basis (similar to the \ninformation requested on Schedule B, \nline 12).\n• Copies of all materials used by you or \non your behalf to solicit contributions.\n• Copies of brochures, application forms, \nadvertisements, and catalogues dealing \nwith student admissions, programs, and \nfinancial aid.\nAnswer “No,” if you don’t maintain \nrecords and explain how you meet the \nrecordkeeping requirements under Rev. \nProc. 75-50.\nFailure to maintain these records \nor produce them upon the proper \nrequest will create a presumption \nthat you haven’t complied with the \nrequirements of Rev. Proc. 75-50.\nSchedule C. Hospitals and \nMedical Research \nOrganizations\nAn organization qualifies as a hospital for \npurposes of classification under sections \n509(a)(1) and 170(b)(1)(iii) if it is a:\n• Hospital,\n• Medical research organization \noperated in conjunction with a hospital, or\n• Cooperative hospital service \norganization.\nHospital. An organization is a “hospital”\nif its principal purpose or function is \nproviding medical or hospital care or \nmedical education or research. Medical \ncare includes treatment of any physical or \nmental disability or condition, on an \ninpatient or outpatient basis. Thus, if an \norganization is a rehabilitation institution, \noutpatient clinic, or community mental \nhealth or drug treatment center, it is a \nTIP\nCAUTION\n!\nhospital if its principal function is providing \ntreatment services, as described above.\nA hospital doesn't include convalescent \nhomes, homes for children or the aged, or \ninstitutions whose principal purposes or \nfunction is to train handicapped individuals \nto pursue a vocation.\nMedical research organization. An \norganization is a “medical research \norganization” if its principal purpose or \nfunction is the direct, continuous, and \nactive conduct of medical research in \nconjunction with a hospital. The hospital \nwith which the organization is affiliated \nmust be described in section 501(c)(3), a \nfederal hospital, or an instrumentality of a \ngovernmental unit, such as a municipal \nhospital.\n“Medical research” means investigations, \nexperiments, and studies to discover, \ndevelop, or verify knowledge relating to \nthe causes, diagnosis, treatment, \nprevention, or control of human physical or \nmental diseases and impairments. For \nmore information, see Regulations section \n1.170A-9(c)(2).\nCooperative hospital service \norganization. A cooperative hospital \nservice organization performs one or more \nof the specific services listed below for \none or more exempt hospitals on a \ncooperative basis. The services listed \nbelow are exclusive. A cooperative service \norganization that provides services other \nthan those listed below, or that provides \nservices to an organization other than an \nexempt hospital, doesn’t qualify for \nexemption under section 501(c)(3). The \nlist of services includes:\n1.\nData processing;\n2.\nPurchasing (including the \npurchasing of insurance on a group basis);\n3.\nWarehousing;\n4.\nBilling and collection (including the \npurchasing of patron accounts receivable \non a recourse basis);\n5.\nFood;\n6.\nClinical;\n7.\nIndustrial engineering;\n8.\nLaboratory;\n9.\nPrinting;\n10. Communications;\n11. Record center; and\n12. Personnel services (including \nselection testing, training, and education \nof personnel).\n \nSpecific Line Items\nLine 1. Answer “Yes,” if your organization \nis a medical research organization, as \ndescribed above.\n-18-\n",
"Line 1a. As a medical research \norganization, you must be associated with \na hospital described in section 501(c)(3), \na federal hospital, or an instrumentality of \na government. Provide the name of the \nhospital(s) you’re associated with and \ndescribe the relationship(s).\nLine 1b. List your assets and their fair \nmarket value and the portion of your \nassets directly devoted to medical \nresearch. Don’t complete the remainder of \nSchedule C.\nLine 2. Answer “Yes,” if you’re a \ncooperative hospital service organization \nand describe the services you provide to \nyour member hospitals and the exempt \nstatus of your membership. Don’t \ncomplete the remainder of Schedule C.\nLine 3. Answer “Yes,” if all the doctors in \nyour community are eligible for staff \nprivileges at your facility. You must answer \n“Yes,” even if staff privileges at your \nfacilities are limited by capacity, provided \nthat all qualified medical professionals in \nyour community may seek and would be \nconsidered for eligibility.\nAnswer “No,” if all doctors in your \ncommunity aren’t eligible for staff \nprivileges at your facility.\nIf you answer “No,” describe in detail \nhow you limit eligibility for staff privileges \nat your facility. Include details of your \neligibility criteria and selection procedures \nfor your courtesy staff of doctors.\nLine 4. Answer “Yes,” if you admit all \npatients in your community who can pay \nfor themselves or through some form of \nthird-party reimbursement (for example, \nprivate health insurance, Medicare, or \nMedicaid).\nAnswer “No,” if you limit admission for \nthese individuals in any way and describe \nyour admission policy in detail, including \nhow and why you restrict patient \nadmission.\nLine 5. Answer “Yes,” if you offer \nemergency medical or hospital care at \nyour facility on a 24-hour basis, seven \ndays a week.\nLine 5a. Answer “Yes,” if the reason you \ndon’t maintain a full-time emergency room \nis either because you’re a specialty \nhospital where emergency care would be \ninappropriate for the services you provide \nor another emergency medical care facility \nthat provides such services is located so \nnear to you as to make such services as \nyou might provide duplicative.\nLine 6. Answer “Yes,” if you provide free \nor low-cost medical or hospital care \nservices. If you answer “Yes,” describe \nyour policy and to whom you provide \nthese services. Include details on how \nthese services promote benefits to the \ncommunity. For example, you may want \nto indicate how you determine who is \neligible for the services, how you inform \nthe general public about your policy, any \nrequirements you require of patients to \nreceive reduced cost or free care, and any \nagreements you might have with \nmunicipalities or government agencies to \nsubsidize the cost of admitting or treating \npatients through this policy.\nLine 7. Answer “Yes,” if you have a \nformal program of medical training and \nresearch. If you answer “Yes,” describe \nyour program, including the programs you \noffer, the scope of such programs, and \naffiliation with other hospitals or medical \ncare providers with which you carry on the \nmedical training or research programs.\nLine 8. Answer “Yes,” if you have a \nformal program of community educational \nprograms and describe your programs, \nincluding the types of programs offered, \nthe scope of the programs, and affiliation \nwith other hospitals or medical care \nproviders with whom you offer community \neducational programs.\nLine 9. Answer “Yes,” if you have a board \nof directors that is representative of the \ncommunity you serve or if an \norganization described under section \n501(c)(3) with a community board \nexercises rights or powers over you.\nAnswer “Yes,”if you’re subject to a \nstate corporate practice of medicine law \nthat requires your governing board to be \ncomposed solely of physicians licensed to \npractice medicine in the state.\nLine 9a. List each board member by \nname and describe that person’s \nrelationship to you. Also, for each board \nmember, describe if and how that \nindividual represents the community. \nGenerally, hospital employees and staff \nphysicians aren’t individuals considered to \nbe community representatives. If you \noperate under a parent organization \nwhose board of directors isn’t comprised \nof a majority of individuals who are \nrepresentative of the community you \nserve, provide the requested information \nfor your parent organization's board of \ndirectors as well.\nLine 10. Section 501(r). Answer “Yes,” if \nyou operate a facility that is required by a \nstate to be licensed, registered, or \nsimilarly recognized as a hospital. \nOrganizations that respond “Yes,” to this \nquestion are required to meet additional \nrequirements described in section 501(r) \nto be considered a hospital exempt from \ntaxation by section 501(c).\nLine 10a. A community health needs \nassessment (CHNA) is an assessment of \nthe significant health needs of the \ncommunity. To meet the requirements of \nsection 501(r)(3), a CHNA must take into \naccount input from persons who represent \nthe broad interests of the community \nserved by the hospital facility, including \nthose with special knowledge of or \nexpertise in public health, and must be \nmade widely available to the public. Each \nhospital facility must conduct a CHNA at \nleast once every 3 years and adopt an \nimplementation strategy to meet the \ncommunity health need identified through \nsuch CHNA.\nAnswer “Yes,” if the hospital facility \nconducted a complying CHNA in the \ncurrent tax year or in either of the 2 \nimmediately preceding tax years or if the \nhospital facility intends to conduct a \nCHNA before the end of its first 3-year \nperiod.\nLine 10b. A financial assistance policy \n(FAP), sometimes referred to as a charity \ncare policy, is a policy describing how an \norganization will provide financial \nassistance at its hospital(s) and other \nfacilities, if any. Financial assistance \nincludes free or discounted health \nservices provided to persons who meet \nthe organization’s criteria for financial \nassistance and are unable to pay for all or \na portion of the services. Financial \nassistance doesn’t include:\n• Bad debt or uncollectible charges that \nthe organization recorded as revenue but \nwrote off due to a patient’s failure to pay or \nthe cost of providing such care to such \npatients;\n• The difference between the cost of care \nprovided under Medicaid or other \nmeans-tested government programs or \nunder Medicare and the revenue derived \ntherefrom;\n• Self-pay or prompt pay discounts; or\n• Contractual adjustments with any \nthird-party payors.\nAnswer “Yes,” if the hospital facility has \nadopted a written financial assistance \npolicy and a written policy relating to \nemergency medical care as required by \nsection 501(r)(4).\nLine 10c. Under section 501(r)(5), the \nmaximum amounts that can be charged to \nFAP-eligible individuals for emergency or \nother medically necessary care are the \namounts generally billed to individuals \nwho have insurance covering such care.\nAnswer “Yes,” if the hospital facility:\n1.\nLimits or will limit any charges to \nFAP-eligible individuals to whom the \nhospital facility provided emergency or \nother medically necessary services to not \nmore than the amounts generally billed to \nindividuals who had insurance covering \nsuch care; and\n2.\nProhibits, or upon beginning \noperations will prohibit, the use of gross \ncharges as described in section 501(r)(5).\nThe hospital facility may check “Yes,” if \nit charged more than the amounts \ngenerally billed to individuals who had \nInstructions for Form 1023\n-19-\n",
"insurance covering such care to an \nindividual if:\n• The charge in excess of the amounts \ngenerally billed (AGB) wasn’t made or \nrequested as a pre-condition of providing \nmedically necessary care to the \nFAP-eligible individual;\n• As of the time of the charge, the \nFAP-eligible individual hadn’t submitted a \ncomplete FAP application and hadn’t \notherwise been determined by the hospital \nfacility to be FAP eligible for the care; and,\n• If the individual subsequently submits a \ncomplete FAP application and is \ndetermined to be FAP-eligible for care, the \nhospital facility refunds any amount that \nexceeds the amount he or she is \ndetermnined to be personally responsible \nfor paying as a FAP-eligible individual, \nunless such excess amount is less than \n$5.\nLine 10d. Answer “Yes,” if the hospital \nfacility has, or will have at the beginning of \noperation, either a separate written billing \nand collections policy, or include in a \nwritten FAP:\n• A description of any actions that the \nhospital facility (or other authorized party) \nmay take related to obtaining payment of a \nbill for medical care, including, but not \nlimited to, any extraordinary collection \nactions (ECAs);\n• The process and time frames the \nhospital facility (or other authorized party) \nuses in taking those actions (including, but \nnot limited to, the reasonable efforts it will \nmake to determine whether an individual \nis FAP-eligible before engaging in ECAs); \nand\n• The office, department, committee, or \nother body with the final authority or \nresponsibility for determining that the \nhospital facility has made reasonable \nefforts to determine whether an individual \nis FAP-eligible and may therefore engage \nin ECAs against the individual.\n \nSchedule D. Section \n509(a)(3) Supporting \nOrganizations\nSupporting organizations are described in \nsection 509(a)(3). The term “supported \norganization” refers to an organization that \na supporting organization benefits. A \nsupporting organization may support more \nthan one supported organization.\nAn organization qualifies as a supporting \norganization (for purposes of classification \nunder section 509(a)(3)) if:\n• It is organized and at all times thereafter \nis operated exclusively for the benefit of, \nto perform the function of, or to carry out \nthe purposes of one or more public \ncharities described in section 509(a)(1) or \n509(a)(2);\n• It meets one of three required \nrelationship tests with the supported \norganization(s); and\n• It isn’t controlled by “disqualified \npersons,” directly or indirectly. See \nAppendix C for a definition of a \n“disqualified person.”\nA supporting organization can also \nsupport the charitable purposes of \norganizations that are exempt under \nsections 501(c)(4), (5), or (6).\n \nSpecific Line Items\nLine 1. List the name, address, and EIN \nof each organization you support.\nLine 2. Answer “Yes,” if each supported \norganization has a letter from the IRS \nrecognizing it as a public charity under \nsection 509(a)(1) or 509(a)(2).\nBefore you file your application, \nuse Tax Exempt Organization \nSearch on IRS.gov to confirm \nwhether each of your supported \norganizations is currently recognized as \nexempt and is classified as a public \ncharity.\nLine 2a. Answer “Yes,” if any supported \norganization you listed on line 1 received a \nletter from the IRS stating that it’s exempt \nunder sections 501(c)(4), (5), or (6) and \nmeets the public support test under \nsection 509(a)(2). See Pub. 557 for \ninformation on the public support test for \nsection 509(a)(2).\nIf you answer “No,” describe how each \norganization you support is a public charity \nunder section 509(a)(1) or 509(a)(2). For \nexample, if you support a church or \nforeign organization that hasn’t received a \ndetermination letter recognizing it as a \npublic charity, you should describe how \nthis organization qualifies as a public \ncharity under section 509(a)(1) or 509(a)\n(2). See Pub. 557 for information on public \ncharities under sections 509(a)(1) and \n509(a)(2).\nLine 3. Relationship test. To qualify \nunder section 509(a)(3), you must show \nthat you meet one of three relationship \ntests with your supported organization(s). \nSelect the option that best describes your \nrelationship with your supported \norganization(s).\n• Type I (“operated, supervised, or \ncontrolled by” relationship; comparable \nto a parent–subsidiary relationship): A \nmajority of your governing board or \nofficers are elected or appointed by the \ngoverning body, members of the \ngoverning body, officers acting in their \nofficial capacity, or the membership of \nyour supported organization(s).\n• Type II (“supervised or controlled in \nconnection with” relationship; \ncomparable to a brother–sister \nrelationship): Your control or management \nTIP\nis vested in the same persons who control \nor manage your supported \norganization(s).\n• Type III (“operated in connection \nwith” relationship; responsive to the \nneeds or demands of, and having \nsignificant involvement in the affairs of, the \nsupported organization(s)): One or more \nof your officers, directors, or trustees are \nelected or appointed by the officers, \ndirectors, trustees, or membership of your \nsupported organization(s); one or more of \nyour officers, directors, trustees, or other \nimportant office holders are also members \nof the governing body of your supported \norganization(s); or your officers, directors, \nor trustees maintain a close and \ncontinuous working relationship with the \nofficers, directors, or trustees of your \nsupported organization(s).\nIf you don't meet one of these \nthree relationship tests, you aren't \ndescribed in section 509(a)(3) and \nshould review the other foundation \nclassification options in Part VII, line 1.\nLine 4. Describe how your governing \nboard and officers are selected, including \nwhere (if applicable) this information is in \nyour governing document, bylaws, or \nother internal rules and regulations.\nType III organizations must also \ndescribe how your officers, directors, or \ntrustees maintain a close and continuing \nrelationship with the officers, directors, or \ntrustees of your supported organization(s).\nLine 5. Prohibited control by disquali-\nfied person. You can’t be described in \nsection 509(a)(3) if you’re directly or \nindirectly controlled by disqualified \npersons. You are controlled if disqualified \npersons:\n• Can exercise 50% or more of the total \nvoting power of your governing body;\n• Have authority to affect significant \ndecisions, such as power over your \ninvestment decisions, or power over your \ncharitable disbursement decisions; or\n• Can exercise veto power over your \nactions.\nAlthough control is generally \ndemonstrated where disqualified persons \nhave the authority over your governing \nbody to require you to take an action or \nrefrain from taking an action, indirect \ncontrol by disqualified persons will also \ndisqualify you as a supporting \norganization.\nSee Appendix C for a description of the \nterms “disqualified person,” “family,” \n“foundation manager,” and “business \nrelationship.”\nPublic charities and foundation \nmanagers who otherwise are \ndisqualified persons only because \nthey are foundation managers aren't \ndisqualified persons for this purpose.\nTIP\nTIP\n-20-\n",
"Line 7. Organizational test. If you \nanswered “No,” you are a Type III \nsupporting organization, you must amend \nyour organizing document to specify \nyour supported organization(s) by name; \nor you won’t meet the organizational test \nunder section 509(a)(3) and need to \nreconsider your requested public charity \nclassification in Part VII, line 1.\nLine 7a. If you answered “No,” you won’t \nmeet the organizational test under section \n509(a)(3) unless you amend your \norganizing document to specify your \nsupported organization(s) by name, \npurpose, or class, and need to reconsider \nyour requested public charity classification \nin Part VII, line 1.\nLine 8. When responding to this question, \ndon’t include donors that are section \n509(a)(1), (2), or (4) organizations.\nThis prohibition on contributions \nfrom controlling donors only \napplies to Type I and Type III \nsupporting organizations.\nLine 9. Type III responsiveness test. \nAnswer “Yes,” if, because of your \nrelationship described in line 3, the \nsupported organization has a significant \ninvolvement in your investment policies, \nmaking and timing of grants, and directing \nthe use of your income and assets, and \nexplain how your supported organization \nis involved in these matters.\nLine 10. Type III notification require-\nment. A Type III supporting organization \nmust provide the notice described in this \nquestion. If you’re a Type III supporting \norganization, you’ll be required to answer \nthis question annually on your annual \ninformation return (Schedule A of Form \n990 or 990-EZ).\nLines 11–13. Type III integral part test. \nAn organization seeking classification as a \nType III supporting organization must \nmeet an integral part test, which is \nsatisfied by maintaining significant \ninvolvement in the operations of one or \nmore supported organizations and \nproviding support on which the supported \norganization(s) are dependent. A Type III \nsupporting organization may be \nfunctionally integrated (lines 11–12) or \nnon-functionally integrated (lines 13 and \n13a–c) depending on the manner in which \nit meets the integral part test. Functionally \nintegrated Type III supporting \norganizations are subject to fewer \nrestrictions and requirements than \nnon-functionally integrated Type IIII \nsupporting organizations.\nLine 11. Answer “Yes,” if you’re the \nparent of all your supported organizations \nbecause you:\n1.\nHave the power to appoint or elect, \ndirectly or indirectly, a majority of the \nTIP\nofficers, directors, or trustees of each \nsupported organization; and\n2.\nExercise a substantial degree of \ndirection over the policies, programs, and \nactivities of each supported organization.\nFor example, N, an organization \ndescribed in section 501(c)(3), is the \nparent organization of a healthcare system \nconsisting of two hospitals (Q and R) and \nan outpatient clinic (S), each of which is \ndescribed in section 509(a)(1), and a \ntaxable subsidiary (T). N is the sole \nmember of each of Q, R, and S. Under the \ncharter and bylaws of each of Q, R, and S, \nN appoints all members of the board of \ndirectors of each corporation. N engages \nin the overall coordination and supervision \nof the healthcare system’s exempt \nsubsidiary corporations Q, R, and S in \napproval of their budgets, strategic \nplanning, marketing, resource allocation, \nsecuring tax-exempt bond financing, and \ncommunity education. N also manages \nand invests assets that serve as \nendowments of Q, R, and S.\nLine 12. Answer “Yes,” if you conduct \nactivities that the supported organization \nwould otherwise need to conduct in \nfurtherance of its exempt purposes and \ndescribe the activities that you conduct.\nHolding title to and managing assets \nthat are used (or held for use) directly in \ncarrying out the exempt purposes of your \nsupported organization (exempt-use \nassets) are activities that directly further \nthe exempt purposes of your supported \norganization. Conversely, with certain \nexceptions, fundraising, making grants \n(whether to the supported organization or \nto third parties), and investing and \nmanaging non-exempt-use assets aren’t \nactivities that directly further the exempt \npurposes of the supported organization. \nSee Regulations section 1.509(a)-4(i)(4)\n(ii) for more information.\nLine 13. To satisfy the integral part test \nas a non-functionally integrated supporting \norganization, you must distribute at least \n85% of your annual net income or 3.5% \nof the aggregate fair market value of all \nof your non-exempt-use assets (whichever \nis greater) to your supported \norganization(s). You can use Part V of \nSchedule A (Form 990 or 990-EZ) to help \ndetermine your answer to this question.\nThe distributable amount for the \nfirst tax year an organization is \ntreated as a non-functionally \nintegrated Type III supporting organization \nis zero.\nFor purposes of this line, “net income” has \nthe same meaning as the term “adjusted \nnet income.” In general, “adjusted net \nincome” is the excess of gross income, \nincluding gross income from any unrelated \ntrade or business, determined with certain \nTIP\nmodifications, reduced by total \ndeductions. Gross income doesn’t include \ngifts, grants, or contributions. See \nAppendix C.\nFor purposes of this line, “non-exempt-use \nassets” are all assets of the supporting \norganization other than:\n1.\nAssets described in Regulations \nsection 53.4942(a)(2)(c)(2)(i) through (iv), \nand\n2.\nExempt-use assets, which are \nassets that are used (or held for use) \ndirectly in carrying out the exempt \npurposes of your supported organization. \nSee Regulations section 1.509(a)-4(i)(8) \nfor more information.\nLine 13a. List the total amount you \ndistribute(d) annually to each supported \norganization. Also, indicate how each \namount will vary from year to year.\nLine 13b. List the total annual income for \neach supported organization. If you \ndistribute your income to, or for the use of, \na particular department or program of an \norganization, list the annual revenue of the \nsupported department or program.\nLine 13c. Answer “Yes,” if your funds are \n“earmarked” for a particular program or \nactivity conducted by your supported \norganization.\n \nSchedule E. Effective Date\nThe questions in this schedule will help us \ndetermine the effective date of exemption \nif you’re either seeking reinstatement after \nautomatic revocation or you’re filing this \napplication more than 27 months after the \nend of the month in which you were legally \nformed.\n \nSpecific Line Items\nLine 1. Answer “Yes,” if your exempt \nstatus was automatically revoked under \nsection 6033(j)(1) for failure to file required \nannual returns or notices for 3 consecutive \nyears and you’re applying for \nreinstatement.\nRev. Proc. 2014-11, 2014-3 I.R.B. 411, \nat IRS.gov/irb/2014-03_IRB establishes \nseveral different procedures for reinstating \nan organization’s exempt status \ndepending upon its size, the number of \ntimes it’s been automatically revoked, and \nthe timeliness of filing for reinstatement. \nReview the revenue procedure to \ndetermine which section applies to you.\nLine 1a. Select the section of Rev. Proc. \n2014-11 under which you’re applying for \nreinstatement.\nSection 4. Select this section if:\n• You were eligible to file either Form \n990-EZ or Form 990-N for each of the 3 \nconsecutive years that you failed to file;\n-21-\n",
"• This is the first time you’ve been \nautomatically revoked pursuant to section \n6033(j)(1); and\n• You’re submitting this application no \nlater than 15 months after the later of the \ndate of your Revocation Letter or the date \non which the IRS posted your name on the \nAuto-Revocation List at \napps.irs.gov/app/eos/.\nBy selecting this item, you’re also \nattesting that your failure to file wasn’t \nintentional and you’ve put in place \nprocedures to file required returns or \nnotices in the future.\nIf you were classified as a private \nfoundation prior to your \nautomatic revocation, you weren't \neligible to file either Form 990-EZ or Form \n990-N and, therefore, aren't eligible to \nrequest reinstatement under Section 4.\nIf your exempt status was \nautomatically revoked more than \nonce, you’re not eligible for \nreinstatement under Section 4; however, \nyou may apply for reinstatement under \nSection 5, Section 6, or Section 7.\nSection 5. Select this section if:\n• You’re ineligible to file for reinstatement \nunder Section 4, and\n• You’re submitting this application not \nlater than 15 months after the later of the \ndate of your Revocation Letter or the date \non which the IRS posted your name on the \nAuto-Revocation List at \napps.irs.gov/app/eos/.\nBy selecting this item, you’re also \nattesting that you filed the required annual \nreturns, your failure to file was not \nintentional, and you have put in place \nprocedures to file required returns or \nnotices in the future.\nDescribe how you exercised ordinary \nbusiness care and prudence in \ndetermining and attempting to comply with \nyour filing requirements in at least 1 of the \n3 years of revocation. Include a detailed \nexplanation of all the facts and \ncircumstances that led to the failure, the \ndiscovery of the failure, and the steps you \nhave taken or will take to avoid or to \nmitigate future failures to file timely returns \nor notices.\nSection 6. Select this section if you are \napplying for reinstatement of your \ntax-exempt status more than 15 months \nfrom the later of the date of the Revocation \nLetter or the date on which the IRS posted \nyour name on the Auto-Revocation List at \napps.irs.gov/app/eos/.\nBy selecting this item, you’re also \nattesting that you filed the required annual \nreturns, your failure to file wasn’t \nintentional, and you have put in place \nprocedures to file required returns or \nnotices in the future.\nTIP\nCAUTION\n!\nDescribe how you exercised ordinary \nbusiness care and prudence in \ndetermining and attempting to comply with \nyour filing requirements in each of the 3 \nyears of revocation. Include a detailed \nexplanation of all the facts and \ncircumstances that led to the failure, the \ndiscovery of the failure, and the steps you \nhave taken or will take to avoid or mitigate \nfuture failures to file timely returns or \nnotices.\nSection 7. Select this section if you’re \nseeking reinstatement with an effective \ndate of reinstatement of the date of \nsubmission of this application.\nLine 2. Generally, if you didn’t file Form \n1023 within 27 months of formation, the \neffective date of your exempt status will be \nthe date you filed Form 1023 (submission \ndate). We may grant requests for an \nearlier effective date when there’s \nevidence to establish you acted \nreasonably and in good faith, and the \ngrant of relief won’t prejudice the interests \nof the government.\nSelect the appropriate box to indicate \nwhether you accept the submission date \nas the effective date of your exempt status \nor whether you are requesting an earlier \neffective date.\nLine 2a. You may be eligible for \nconsideration for relief from the \nrequirement that you file Form 1023 within \n27 months of formation if you can \nestablish that you acted reasonably and in \ngood faith, and that granting an extension \nwon’t prejudice the interests of the \ngovernment.\nDescribe in detail your reasons for filing \nlate, how you discovered your failure to \nfile, any reliance on professional advice or \nadvice from the IRS, and any other \ninformation you believe will support your \nrequest for relief. Also, you may want to \nprovide a comparison of (1) what your \naggregate tax liability would be if you had \nfiled this application within the 27-month \nperiod with (2) what your aggregate \nliability would be if you were exempt as of \nyour formation date.\nWe may consider the following factors.\n• You filed Form 1023 before we \ndiscovered your failure to file.\n• You failed to file because of intervening \nevents beyond your control.\n• You exercised reasonable diligence, \nbut you weren’t aware of the filing \nrequirements. (The complexity of your \nfiling and experience in these matters may \nbe taken into consideration.)\n• You reasonably relied on written advice \nfrom us.\n• You reasonably relied on the advice of \na qualified tax professional who failed to \nfile or advise you to file Form 1023.\n \nSchedule F. Low-Income \nHousing\nTo qualify for tax exemption, low-income \nhousing must provide affordable housing \nfor a significant segment of individuals in \nyour community with low incomes. Your \nlow-income housing may serve a \ncombination of purposes, such as for \npoor, frail, and elderly persons.\n \nSpecific Line Items\nLine 1. The “type” of facility may be an \napartment complex, condominium, \ncooperative, or private residence, etc.\nLine 6. Answer “Yes,” if you charge daily, \nweekly, monthly, or annual fees or \nmaintenance charges.\nLine 8. Government programs include \nfederal, state, or local government \nprograms.\n \nSchedule G. Successors \nto Other Organizations\nYou should consider this schedule as a \nsuccessor organization if any of the \nfollowing situations pertain to you.\n• You took or will take over activities \npreviously conducted by another \norganization.\n• You took or will take over 25% or more \nof the fair market value of the net assets \nof another organization.\n• You were established upon the \nconversion of an organization from \nfor-profit to non-profit status.\nThe other organization is the \npredecessor organization. You should \ncomplete this schedule regardless of \nwhether the predecessor (other \norganization) was exempt or not exempt \nfrom federal income tax.\nFor purposes of this schedule, a \n“for-profit” organization is one in which \npersons are permitted to have an \nownership or partnership interest, such as \ncorporate stock. It includes sole \nproprietorships, corporations, and other \nentities that provide for ownership \ninterests.\n \nSchedule H. Organizations \nProviding Scholarships, \nFellowships, Educational \nLoans, or Other \nEducational Grants to \nIndividuals and Private \nFoundations Requesting \nAdvance Approval of \nIndividual Grant \nProcedures\nComplete this schedule if you provide \nscholarships, fellowships, grants, loans, or \n-22-\n",
"other distributions to individuals for \neducational purposes. When answering \nthe questions on this schedule, you should \ndemonstrate how these distributions \nfurther your exempt purposes.\nIf you’re a private foundation, \nyou’re subject to the rules under \nsection 4945 and may incur an \nexcise tax if you make grants for the \npurpose described above without seeking \nadvance approval of your grant-making \nprocedures (see Schedule H–Section II).\nGenerally, distributions made to \nindividuals may advance educational \npurposes if selection is made:\n• In a non-discriminatory fashion in terms \nof racial preference;\n• Based on need and/or merit; and\n• To a charitable class in terms of being \navailable to an open-ended group, rather \nthan to pre-selected individuals.\nA scholarship or fellowship is tax free to \nthe recipient only if he or she is a \ncandidate for a degree at an eligible \neducational institution and uses the \nscholarship or fellowship to pay qualified \neducation expenses.\nQualified education expenses include \ntuition and fees; and course-related \nexpenses such as books, supplies, and \nequipment. Room and board, travel, \nresearch, clerical help, and non-required \nequipment aren’t qualified education \nexpenses. See Pub. 970, Tax Benefits for \nEducation, for additional information.\nSelection of individuals using a lottery \nsystem generally hasn’t been approved by \nthe IRS.\n \nSpecific Line Items\nSection I\nLine 1. If you conduct more than one \ngrant program, describe each program \nseparately.\nCAUTION\n!\nIf you make educational loans, \ndescribe the terms of the loan (for \nexample, the factors you consider in \nselecting or approving loan recipients, \ninterest rate, duration, forgiveness \nprovision, etc.). Also, describe whether \nany financial institutions or other lenders \nare involved in your program.\nExplain how you will publicize your \nprogram and whether you publicize to the \ngeneral public or to another group of \npossible recipients. Include specific \ninformation about the geographic area in \nwhich your program will be publicized and \nthe means you will use, such as through \nnewspaper advertisements, school district \nannouncements, or community groups.\nLine 2. Organizations that make grants to \nindividuals must maintain adequate \nrecords and case histories showing the \nname and address of each recipient, \npursuant Rev. Rul. 56-304, 1956-2 C.B. \n306 but don’t provide this information as \npart of your application.\nSection II\nIf you requested public charity \nclassification in Part VII, line 1, don’t \ncomplete Schedule H – Section II.\nLine 1. Answer “Yes,” if you’re a private \nfoundation and you’re requesting \nadvance approval of your grant-making \nprocedures under section 4945(g). \nAnswer “No,” if you’re a private foundation \nbut don’t wish to request advance \napproval of your grant-making procedures \nunder section 4945(g). If you answer “No” \nthe amounts you distribute as educational \ngrants provided to individuals may be \nconsidered taxable expenditures under \nsection 4945.\nFor more information about advance \napproval of grant-making procedures of a \nprivate foundation, go to IRS.gov/\ncharities-non-profit/private-foundations/\nadvance-approval-of-grant-making-\nprocedures.\nLine 1a. Check the box for section \n“4945(g)(1)” if your award qualifies as a \nscholarship or fellowship grant that’s \nawarded on an objective and \nnondiscriminatory basis and is used for \nstudy at a school (see Schedule B for \nwhat is considered a school).\nCheck the box for “4945(g)(3)” if the \npurpose of your award is to achieve a \nspecific objective, produce a report or \nother similar product, or improve or \nenhance a literary, artistic, musical, \nscientific, teaching, or other similar \ncapacity, skill, or talent of the recipient. \nInclude your educational loan program \nunder this section.\nYou may check more than one box.\nIf your award qualifies as a prize \nor award that is subject to the \nprovisions of section 74(b) and \nyour recipient is selected from the general \npublic, you don’t have to request advance \napproval of your grant-making procedures \nsince a prize or award isn’t subject to the \nadvance approval procedure requirements \nbecause it isn’t a grant for travel, study, or \nother similar purposes. See Rev. Ruls. \n77-380, 1977-2 C.B. 419; 76-460, 1976-2 \nC.B. 371; and 75-393, 1975-2 C.B. 451.\nLine 4. Answer “Yes,” if you award \nscholarships on a preferential basis \nbecause you require, as an initial \nqualification, that the individual be an \nemployee or be related to an employee of \na particular employer.\nLine 7. For purposes of this schedule, a \nprogram for children of employees of a \nparticular employer includes children and \nfamily members of employees.\nTIP\nInstructions for Form 1023\n-23-\n",
"Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United \nStates. You are required to give us the information. We need it to ensure that 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 requested on a form that is subject to the Paperwork Reduction Act unless the form \ndisplays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents \nmay become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, \nas required by section 6103. However, certain returns and return information of tax exempt organizations and trusts are subject to \npublic disclosure and inspection, as provided by section 6104.\nThe time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for tax \nexempt organizations filing this form is approved under OMB control number 1545-0047 and is included in the estimates shown in the \ninstructions for their information return.\nComments and suggestions. If you have comments concerning the accuracy of this time estimate or suggestions for making this \nform simpler, we would be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can write to:\nInternal Revenue Service\nTax Forms and Publications Division\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\n-24-\nInstructions for Form 1023\n",
"Appendix A: Sample Conflict of Interest Policy\nNote. This Sample Conflict of \nInterest Policy is intended to \nprovide an example of a \nconflict of interest policy for \norganizations. The sample \nconflict of interest policy does \nnot prescribe any specific \nrequirements. Therefore, \norganizations should use a \nconflict of interest policy that \nbest fits their organization.\nNote. Items marked Hospital \ninsert — for hospitals that \ncomplete Schedule C are \nintended to be adopted by \nhospitals.\nArticle I\nPurpose\nThe purpose of the conflict of \ninterest policy is to protect this \ntax-exempt organization's \n(Organization) interest when it \nis contemplating entering into \na transaction or arrangement \nthat might benefit the private \ninterest of an officer or director \nof the Organization or might \nresult in a possible excess \nbenefit transaction. This policy \nis intended to supplement but \nnot replace any applicable \nstate and federal laws \ngoverning conflict of interest \napplicable to nonprofit and \ncharitable organizations.\nArticle II\nDefinitions\n1. Interested Person Any \ndirector, principal officer, or \nmember of a committee with \ngoverning board delegated \npowers, who has a direct or \nindirect financial interest, as \ndefined below, is an interested \nperson.\n \n[Hospital insert – for \nhospitals that complete \nSchedule C. If a person is an \ninterested person with respect \nto any entity in the health care \nsystem of which the \norganization is a part, he or \nshe is an interested person \nwith respect to all entities in the \nhealth care system.]\n2. Financial Interest A \nperson has a financial interest \nif the person has, directly or \nindirectly, through business, \ninvestment, or family:\n \na. An ownership or \ninvestment interest in any \nentity with which the \nOrganization has a \ntransaction or \narrangement,\n \nb. A compensation \narrangement with the \nOrganization or with any \nentity or individual with \nwhich the Organization \nhas a transaction or \narrangement, or\n \nc. A potential ownership or \ninvestment interest in, or \ncompensation \narrangement with, any \nentity or individual with \nwhich the Organization is \nnegotiating a transaction \nor arrangement.\n \nd. Compensation includes \ndirect and indirect \nremuneration as well as \ngifts or favors that aren’t \ninsubstantial. A financial \ninterest isn’t necessarily a \nconflict of interest. Under \nArticle III, Section 2, a \nperson who has a financial \ninterest may have a \nconflict of interest only if \nthe appropriate governing \nboard or committee \ndecides that a conflict of \ninterest exists.\nArticle III\nProcedures\n1. Duty to Disclose In \nconnection with any actual or \npossible conflict of interest, an \ninterested person must \ndisclose the existence of the \nfinancial interest and be given \nthe opportunity to disclose all \nmaterial facts to the directors \nand members of committees \nwith governing board \ndelegated powers considering \nthe proposed transaction or \narrangement.\n2. Determining Whether a \nConflict of Interest Exists \nAfter disclosure of the financial \ninterest and all material facts, \nand after any discussion with \nthe interested person, he/she \nshall leave the governing \nboard or committee meeting \nwhile the determination of a \nconflict of interest is discussed \nand voted upon. The \nremaining board or committee \nmembers shall decide if a \nconflict of interest exists.\n3. Procedures for Address-\ning the Conflict of Interest \n \na. An interested person \nmay make a presentation \nat the governing board or \ncommittee meeting, but \nafter the presentation, \nhe/she shall leave the \nmeeting during the \ndiscussion of, and the vote \non, the transaction or \narrangement involving the \npossible conflict of \ninterest.\n \nb. The chairperson of the \ngoverning board or \ncommittee shall, if \nappropriate, appoint a \ndisinterested person or \ncommittee to investigate \nalternatives to the \nproposed transaction or \narrangement.\n \nc. After exercising due \ndiligence, the governing \nboard or committee shall \ndetermine whether the \nOrganization can obtain, \nwith reasonable efforts, a \nmore advantageous \ntransaction or arrangement \nfrom a person or entity that \nwould not give rise to a \nconflict of interest.\n \nd. If a more advantageous \ntransaction or arrangement \nisn’t reasonably possible \nunder circumstances not \nproducing a conflict of \ninterest, the governing \nboard or committee shall \ndetermine by a majority \nvote of the disinterested \ndirectors whether the \ntransaction or arrangement \nis in the Organization best \ninterest, for its own benefit, \nand whether it is fair and \nreasonable. In conformity \nwith the above \ndetermination, it shall \nmake its decision as to \nwhether to enter into the \ntransaction or \narrangement.\n4. Violations of the Conflict \nof Interest Policy \n \na. If the governing board or \ncommittee has reasonable \ncause to believe a member \nhas failed to disclose \nactual or possible conflicts \nof interest, it shall inform \nthe member of the basis \nfor such belief and afford \nthe member an opportunity \nto explain the alleged \nfailure to disclose.\n \nb. If, after hearing the \nmember's response and \nafter making further \ninvestigation as warranted \nby the circumstances, the \ngoverning board or \ncommittee determines the \nmember has failed to \ndisclose an actual or \npossible conflict of \ninterest, it shall take \nappropriate disciplinary \nand corrective action.\nArticle IV\nRecords of Proceedings\nThe minutes of the governing \nboard and all committees with \nboard delegated powers shall \ncontain:\na. The names of the persons \nwho disclosed or otherwise \nwere found to have a financial \ninterest in connection with an \nactual or possible conflict of \ninterest, the nature of the \nfinancial interest, any action \ntaken to determine whether a \nconflict of interest was present, \nand the governing board's or \ncommittee's decision as to \nwhether a conflict of interest in \nfact existed.\nb. The names of the persons \nwho were present for \ndiscussions and votes relating \nto the transaction or \narrangement, the content of \nthe discussion, including any \nalternatives to the proposed \ntransaction or arrangement, \nand a record of any votes \ntaken in connection with the \nproceedings.\n-25-\n",
"Article V\nCompensation\na. A voting member of the \ngoverning board who receives \ncompensation, directly or \nindirectly, from the \nOrganization for services is \nprecluded from voting on \nmatters pertaining to that \nmember's compensation.\nb. A voting member of any \ncommittee whose jurisdiction \nincludes compensation \nmatters and who receives \ncompensation, directly or \nindirectly, from the \nOrganization for services is \nprecluded from voting on \nmatters pertaining to that \nmember's compensation.\nc. No voting member of the \ngoverning board or any \ncommittee whose jurisdiction \nincludes compensation \nmatters and who receives \ncompensation, directly or \nindirectly, from the \nOrganization, either \nindividually or collectively, is \nprohibited from providing \ninformation to any committee \nregarding compensation.\n[Hospital insert-for \nhospitals that complete \nSchedule C Physicians who \nreceive compensation from the \nOrganization, whether directly \nor indirectly or as employees \nor independent contractors, \nare precluded from \nmembership on any committee \nwhose jurisdiction includes \ncompensation matters. No \nphysician, either individually or \ncollectively, is prohibited from \nproviding information to any \ncommittee regarding physician \ncompensation.]\nArticle VI\nAnnual Statements\nEach director, principal officer, \nand member of a committee \nwith governing board \ndelegated powers shall \nannually sign a statement \nwhich affirms such person:\n \na. Has received a copy of \nthe conflict of interest \npolicy,\n \nb. Has read and \nunderstands the policy,\n \nc. Has agreed to comply \nwith the policy, and\n \nd. Understands the \nOrganization is charitable \nand in order to maintain its \nfederal tax exemption it \nmust engage primarily in \nactivities that accomplish \none or more of its \ntax-exempt purposes.\nPeriodic Reviews\nTo ensure the Organization \noperates in a manner \nconsistent with charitable \npurposes, and doesn't engage \nin activities that could \njeopardize its tax-exempt \nstatus, periodic reviews shall \nbe conducted. The periodic \nreviews shall, at a minimum, \ninclude the following subjects:\n \na. Whether compensation \narrangements and benefits \nare reasonable, based on \ncompetent survey \ninformation, and the result \nof arm's length bargaining.\n \nb. Whether partnerships, \njoint ventures, and \narrangements with \nmanagement \norganizations conform to \nthe Organization's written \npolicies, are properly \nrecorded, reflect \nreasonable investment or \npayments for goods and \nservices, further charitable \npurposes and don't result \nin inurement, \nimpermissible private \nbenefit, or in an excess \nbenefit transaction.\nArticle VIII\nUse of Outside Experts\nWhen conducting the periodic \nreviews, as provided for in \nArticle VII, the Organization \nmay, but need not, use outside \nadvisors. If outside experts are \nused, their use shall not relieve \nthe governing board of its \nresponsibility for ensuring \nperiodic reviews are \nconducted.\n-26-\n",
"States With Statutory Provisions Satisfying the Requirements of \nInternal Revenue Code Section 508(e)\nThe following states have adopted legislation satisfying the requirements of Section 508(e) relating to \nprivate foundation governing instruments. Information derived from Revenue Ruling 75-38, 1975-1 \nC.B. 161.\nAppendix B:\nALABAMA — except where otherwise provided by a decree of a court of competent jurisdiction or by a provision in the \nprivate foundation's governing instrument, which in either case has been entered or made after October 1, 1971, and \nexpressly limits the applicability of state law. \nALASKA — except for such private foundations that expressly provide in their governing instruments that the applicable \nsections of Alaska law don't apply to them.\nARKANSAS — except for such private foundations which expressly provide in their governing instruments that the \napplicable sections of Arkansas law don't apply to them and except in the case of trusts where otherwise provided by decree \nof a court of competent jurisdiction.\nCALIFORNIA — except where otherwise provided by a court of competent jurisdiction. \nCOLORADO — with respect to trusts that are private foundations except where otherwise provided by a court of competent \njurisdiction. \nCONNECTICUT — except where otherwise provided by a court of competent jurisdiction. \nDELAWARE — except for such private foundations, which expressly provide in their governing instruments that the \napplicable sections of Delaware law don't apply to them. \nDISTRICT OF COLUMBIA — except for such corporations, which expressly provide in their governing instruments that the \napplicable sections of District of Columbia law don't apply to them and except in the case of trusts where otherwise provided \nby a court of competent jurisdiction. (For purposes of this statute, corporations include corporations organized under any Act \nof Congress applicable to the District of Columbia as well as corporations organized under the laws of the District of \nColumbia.) \nFLORIDA — except for such trusts that file a proper election not to be subject to the applicable provisions of Florida law and \nfor such corporations as to which a court of competent jurisdiction has otherwise determined.\nGEORGIA — except for such private foundations that file a proper election not to be subject to such law.\nHAWAII — no exceptions.\nIDAHO — except for such private foundations that expressly provide in their governing instruments that the applicable \nsections of Idaho law don't apply to them.\nILLINOIS — except for such corporations that have express provisions to the contrary in their articles of incorporation and \nexcept for trusts where it is otherwise provided by a court of competent jurisdiction. \nINDIANA — except where otherwise determined by a court of competent jurisdiction with respect to private foundations \norganized before January 1, 1970.\nIOWA — except for such private foundations which expressly provide in their governing instruments that the applicable \nsections of Iowa law don't apply to them.\nKANSAS — except where otherwise provided by a court of competent jurisdiction. \nKENTUCKY — except, with respect to corporations in existence on July 1, 1972, to the extent that such a corporation \nprovides to the contrary by amendment to its articles of incorporation adopted after July 1, 1972, and, with respect to trusts in \nexistence on July 1, 1972, where action is properly commenced on or before December 31, 1972, in a court of competent \njurisdiction to excuse the trust from compliance with the requirements of section 508(e) of the Code.\nLOUISIANA — except for such private foundations that expressly provide in their governing instruments that the applicable \nsections of Louisiana law don't apply to them. \nMAINE — except where otherwise provided by a court of competent jurisdiction. \nMARYLAND — except where otherwise provided by a court of competent jurisdiction. \nMASSACHUSETTS — except where otherwise provided by a court of competent jurisdiction. \nMICHIGAN — with respect to trusts that are private foundations except for such private foundations which file a notice of \ninconsistency under Michigan law. \n-27-\n",
"MINNESOTA — except for private foundations that have been held by a court of competent jurisdiction not to be affected by \nsuch state statute. \nMISSISSIPPI — except where otherwise provided by a court of competent jurisdiction. \nMISSOURI — except for private foundations that have been held by a court of competent jurisdiction not to be affected by \nsuch state statute. \nMONTANA — except in the case of trusts where otherwise provided by court decree entered after March 28, 1974, and \nexcept in the case of a corporation that has an express provision to the contrary in its articles of incorporation.\nNEBRASKA — except for such trusts that effectively elect to be excluded from the applicable sections of Nebraska law, for \nsuch corporations which have governing instruments expressly providing to the contrary, and except as a court of competent \njurisdiction has otherwise determined in any given case. \nNEVADA — no exceptions. \nNEW HAMPSHIRE — except where it is otherwise provided by a court of competent jurisdiction. \nNEW JERSEY — except for such private foundations that expressly provide in their governing instruments that the \napplicable sections of New Jersey law don't apply to them. \nNEW YORK — except where such law conflicts with any mandatory direction of an instrument by which assets were \ntransferred prior to June 1, 1971, and such conflicting direction hasn’t been removed legally. \nNORTH CAROLINA — except for such private foundations which expressly provide in their governing instruments that the \napplicable sections of North Carolina law don't apply to them and except for trusts that have their governing instruments \nreformed by a decree of the Superior Court of North Carolina. \nNORTH DAKOTA — with respect to trusts that are private foundations except where otherwise provided by a court of \ncompetent jurisdiction.\nOHIO — except in the case of trusts where it is provided otherwise by a court of competent jurisdiction and except in the \ncase of corporations in existence on September 17, 1971, which expressly adopt contrary provisions in their governing \ninstruments after September 17, 1971. \nOKLAHOMA — except for such private foundations that file a proper election not to be subject to such law.\nOREGON — no exceptions.\nPENNSYLVANIA — except where otherwise provided by a court of competent jurisdiction. \nRHODE ISLAND — except where otherwise provided by a court of competent jurisdiction. \nSOUTH CAROLINA — except for private foundations that expressly provide in their governing instruments that the \napplicable sections of South Carolina law don't apply to them. \nSOUTH DAKOTA — except where otherwise provided by a court of competent jurisdiction. \nTENNESSEE — except where otherwise provided by a court of competent jurisdiction. \nTEXAS — except for such private foundations that a proper election not to be subject to such law. \nUTAH — with respect to trusts that are private foundations except where otherwise provided by a court of competent \njurisdiction.\nVERMONT — except where otherwise provided by a court of competent jurisdiction. \nVIRGINIA — except for private foundations whose governing instruments contain express provisions to the contrary or that \nhave filed a proper election not to be subject to such law. \nWASHINGTON — except for such private foundations that expressly provide in their governing instruments that the \napplicable sections of Washington law don't apply to them. \nWEST VIRGINIA — with respect to trusts that are private foundations except for such trusts which provide in their governing \ninstruments that the applicable sections of West Virginia law don't apply to them. \nWISCONSIN — except as may otherwise be provided by decree of a court of competent jurisdiction. \nWYOMING — except where otherwise provided by a court of competent jurisdiction. \n-28-\n",
"Appendix C: Glossary of Terms\nAdjusted net income (for Schedule D)\nAdjusted net income includes: gross income from any unrelated trade or \nbusiness; gross income from functionally related businesses; interest \npayments received on loans; amounts received or accrued as repayments \nof amounts taken as qualifying distributions for any tax year; amounts \nreceived or accrued from the sale or other disposition of property to the \nextent acquisition of the property was treated as a qualifying distribution \nfor any tax year; any amounts set aside for a specific project to the extent \nthe full set-aside was not necessary for the project; interest on \ngovernment obligations normally excluded under section 103; net \nshort-term capital gains on sale or other disposition of property; and \nincome received from an estate if the estate is considered terminated for \nincome tax purposes because of a prolonged administration period. \n \nIt doesn't include: gifts, grants, and contributions received; long-term \ncapital gains or losses; net section 1231 gains; capital gain dividends; the \nexcess of fair market value over adjusted basis of property distributed to \nthe U.S. or a possession or political subdivision, a state or its political \nsubdivision, a charitable trust, or corporation for public purposes; or \nincome received from an estate during the administration period.\n \nIn computing adjusted net income, deduct the following: ordinary and \nnecessary expenses paid or incurred for the production or collection of \ngross income, or for the management, conservation, or collection of gross \nincome (includes operating expenses such as compensation of officers, \nemployee wages and salaries, interest, rent, and taxes); straight-line \ndepreciation and depletion (not percentage depletion); and expenses and \ninterest paid or incurred to carry tax-exempt obligations. Don't deduct net \nshort-term capital losses for the year in which they occur (these losses \ncannot be carried back or carried over to earlier or later tax years); the \nexcess of expenses for property used for exempt purposes over the \nincome received from the property; charitable contributions made by you; \nnet operating losses; and special deductions for corporations.\n \nArm's length\nA transaction between parties having adverse (or opposing) interests \nwhere none of the participants are in a position to exercise substantial \ninfluence over the transaction because of business or family \nrelationship(s) with more than one of the parties.\n \nAuthorized representative\nAn individual eligible to practice before the IRS who holds a power of \nattorney (Form 2848 or other similar documents) that authorizes him or \nher to represent the organizations in tax matters, including the application \nfor tax-exempt status.\n \nBingo\nA game of chance played with cards that are generally printed with 5 rows \nof 5 squares each, on which participants place markers to form a \npre-selected pattern to win the game. Bingo is gambling.\n \nBusiness relationship\nEmployment and contractual relationships, and common ownership of a \nbusiness where any officers, directors, or trustees, individually or together, \npossess more than a 35% ownership interest in common. Ownership \nmeans voting power in a corporation, profits interest in a partnership, or \nbeneficial interest in a trust.\n \nBylaws\nThe internal rules and regulations of an organization.\n \n-29-\n",
"Certification of filing \nEvidence that, on a specific date, articles of incorporation (for a \ncorporation) or articles of organization (for a limited liability company) \nwere accepted for filing by appropriate state authority resulting in the \ncreation of a state-law entity.\n \nCommunity\nThe local or regional geographic area to be served by an organization.\n \nCompensation\nAll forms of income from working, including salary or wages; deferred \ncompensation; retirement benefits, whether in the form of a qualified or \nnon-qualified employee plan (for example, pensions or annuities); fringe \nbenefits (for example, personal vehicle, meals, lodging, personal and \nfamily educational benefits, low interest-loans, payment of personal travel, \nentertainment, or other expenses, athletic or country club membership, \nand personal use of your property); and bonuses.\n \nConflict of interest policy\nA set of procedures to identify potential conflicts of interest and to reduce \nthe likelihood that persons in a position of authority over an organization \nmay use that authority to receive an inappropriate benefit. A conflict of \ninterest may arise when a person in a position of authority over an \norganization, such as a director, officer, or manager, may benefit \npersonally from a decision he or she could make. \n \nControlled by disqualified persons\nSee the definition of a disqualified person below. A section 509(a)(3) \nsupporting organization, may not be controlled directly or indirectly by \ndisqualified persons (other than the organization’s officers, directors or \ntrustees). An organization is controlled by disqualified persons if \ndisqualified persons can exercise 50% or more of the total voting power \nheld by the organization’s governing body. For this purpose, controlled \nincludes the authority to affect significant decisions, such as power over \ninvestment decisions, or charitable disbursement decisions, as well as the \npower to veto such decision. Control may be direct or indirect. \n \nCorporation\nAn entity organized under a federal or state corporation law (including the \nstatutes of a federally recognized Indian tribal or Alaskan native \ngovernment). \n \nDevelop\nThe planning, financing, construction, or provision of similar services \ninvolved in the acquisition of real property, such as land or a building.\n \n-30-\n",
"Disqualified person\nAny individual or organization that is any of the following relationships.\n \n \na. A substantial contributor to you (see Substantial contributor).\n \n \nb. An officer, director, trustee, or any other individual who has similar \npowers or responsibilities. \n \n \nc. An individual who owns more than 20% of the total combined voting \npower of a corporation that is a substantial contributor to you.\n \n \nd. An individual who owns more than 20% of the profits interest of a \npartnership that is a substantial contributor to you.\n \n \ne. An individual who owns more than 20% of the beneficial interest of a \ntrust or estate that is a substantial contributor to you.\n \n \nf. A member of the family of any individual described in a, b, c, d, or e \nabove.\n \n \ng. A corporation in which any individuals described in a, b, c, d, e, or f \nabove hold more than 35% of the total combined voting power.\n \n \nh. A trust or estate in which any individuals described in a, b, c, d, e, or \nf above hold more than 35% of the beneficial interests.\n \n \ni. A partnership in which any individuals described a, b, c, d, e, or f \nabove hold more than 35% of the profits interest.\n \nEarmark\nDonations or other contributions given to an organization on the condition \nor understanding that they will be used to assist particular individuals or \nspecific identified groups.\n \nExpenses\nFinancial burdens or outlays, costs (of doing business), and business \noutlays chargeable against revenues. For purposes of this form, expenses \nmean direct and indirect expenses.\n \nFair market value\nThe price at which property, or the right to use property, would change \nhands between a willing buyer and a willing seller, neither being under any \ncompulsion to buy, sell, or transfer property or the right to use property, \nand both having reasonable knowledge of relevant facts.\n \nFamily\nIncludes an individual's spouse, ancestors, children, grandchildren, \ngreat-grandchildren, siblings (whether by whole or half-blood), and the \nspouses of children, grandchildren, great-grandchildren, and siblings.\n \nForeign country\nA country other than the United States, its territories and possessions, and \nthe District of Columbia.\n \nFor-profit\nA business entity whose activities are conducted or maintained to make a \nprofit (for example, revenues greater than expenses) for its private \nshareholders or owners.\n \nFoundation manager\nOfficers, directors, or trustees, or an individual having powers or \nresponsibilities similar to those of a foundation's officers, directors, or \ntrustees.\n \n-31-\n",
"Fundraising\nThe organized activity of raising funds, whether by volunteers, employees, \nor paid independent contractors.\n \nGaming\nThe term gaming includes activities such as Bingo, Beano, lotteries, \npull-tabs, pari-mutuel betting, Calcutta wagering, pickle jars, punch \nboards, tip boards, tip jars, certain video games, 21, raffles, keno, \nsplit-the-pot, and other games of chance.\n \nGross investment income\nAs defined in section 509, gross investment income means the gross \namount of income from interest, dividends, payments with respect to \nsecurities loans, rents, and royalties; but not including any such income to \nthe extent included in computing the tax imposed by section 511.\n \nGross receipts\nFor purposes of Part VI-A. Statement of Revenues and Expenses, gross \nreceipts include monies earned from activities related to an organization’s \ncharitable or other section 501(c)(3) activities, such as selling admissions \nor merchandise, performing services, or furnishing facilities.\n \nHospital\nHospital or medical care includes the treatment of any physical or mental \ndisability or condition, whether on an inpatient or outpatient basis. A \nhospital includes the following.\n \n \na. Hospitals and rehabilitation institutions, outpatient clinics, or \ncommunity mental health or drug treatment centers if the principal \npurpose or function is the providing of medical or hospital care or \nmedical education or research.\n \n \nb. Medical research organizations, if the principal purpose or function \nis the continuous active conduct of medical research in conjunction \nwith a hospital. \n \nInfluence legislation\nThe act of directly contacting or urging the public to contact members of a \nlegislative body for the purpose of proposing, supporting, or opposing \nlegislation. Attempting to influence legislation includes advocating the \nadoption or rejection of legislation.\n \nIntellectual property\nA type of property (distinct from real or personal property) including the \nfollowing.\n \n \na. Patents (for inventions).\n \n \nb. Copyrights (for literary and artistic works such as novels, poems, \nplays, films, musical works, drawings, paintings, photographs, \nsculptures, architectural designs, performances, recordings, film, and \nradio or television programs).\n \n \nc. Trade names, trademarks, and service marks (for symbols, names, \nimages, and designs).\n \n \nd. Formulas, know-how, and trade secrets.\n \nJoint venture\nA legal agreement in which the parties jointly undertake a transaction for \nmutual profit. Generally, each person contributes assets and shares risks. \nLike a partnership, joint ventures can involve any type of business \ntransaction and the “persons” involved can be individuals, groups of \nindividuals, companies, or corporations.\n \n-32-\n",
"Limited liability company\nA limited liability company (LLC) is a business entity organized in the \nUnited States under state law. Generally, an LLC may be classified for \nfederal income tax purposes as a partnership, corporation, or an entity \ndisregarded as separate from its owner by applying the rules in Regulation \nsection 301.7701-3. However, an LLC that has been determined to be, or \nclaims to be, exempt from taxation under section 501(a) is treated as \nhaving made an election to be classified as a corporation under \nRegulation section 301.7701-3(c)(1)(v). \n \nLow-income housing\nRental or ownership housing provided to persons based on financial need.\n \nMailing address\nAddress where correspondence is received.\n \nManage\nManage means to direct or administer.\n \nMedical care\nThe treatment of any physical or mental disability or condition, whether on \nan inpatient or outpatient basis.\n \nMedical research organization\nAn organization whose principal purpose or function is the continuous \nactive conduct of medical research in conjunction with a hospital.\n \nNet income (for Schedule D)\nSee Adjusted net income.\n \nNon-fixed payment\nA non-fixed payment means a payment that depends on discretion. For \nexample, a bonus of up to $100,000 that is based on an evaluation of \nperformance by the governing board is a non-fixed payment because the \ngoverning body has discretion over whether the bonus is paid and the \namount of the bonus.\n \nOrganizing document\nThe organizing document depends on the form of the organization. For a \ncorporation, the document is the articles of incorporation. For an LLC, the \ndocument is the articles of organization. For an unincorporated \nassociation, the document is the articles of association or constitution. The \norganizing document of a trust is the trust agreement.\n \nPolitical campaign intervention\nAn organization participates in a political campaign, if it promotes or \nopposes, through political literature, brochures, pamphlets, hosting or \nparticipating in events, etc., the candidacy of an individual for public office. \nDebates and nonpartisan voter education aren’t considered political.\n \nPredecessor\nAn organization whose activities or assets were taken over by another \norganization.\n \nPrivate foundation\nAn organization that is exempt under section 501(c)(3) is a private \nfoundation unless it is a church, school, hospital, governmental unit, entity \nthat undertakes testing for public safety, organization that has broad \nfinancial support from the general public, or organization that supports one \nor more other organizations that are themselves classified as public \ncharities.\n \nPrivate operating foundation\nA type of private foundation that makes qualifying distributions directly for \nthe active conduct of its educational, charitable, and religious purposes. \n“Directly for the active conduct” means that the distributions are used by \nthe foundation itself to carry out the programs for which it is organized and \noperated. Grants made to assist other organizations or individuals are \nnormally considered indirect.\n \n-33-\n",
"Public charity\nAn organization that is exempt under section 501(c)(3) is excepted from \nprivate foundation status because it is described in section 509(a)(1) \n(which cross references sections 170(b)(1)(i) through (vi), and (ix)), 509(a)\n(2), 509(a)(3), or 509(a)(4).\n \nReasonable compensation\nReasonable compensation is the amount that would ordinarily be paid for \nlike services by like organizations under like circumstances as of the date \nthe compensation arrangement is made. Reasonable compensation is \nimportant because excessive benefits in the form of compensation to \ndisqualified persons may result in the imposition of excise taxes and \njeopardize the organization's tax-exempt status.\n \nRelated\nThe family or business relationships between persons.\n \nRelationship\nA relationship may exist between one organization and another in the \nfollowing situations.\n \n \na. One organization controls the other through common officers, \ndirectors, or trustees, or through authority to approve budgets or \nexpenditures.\n \n \nb. Both organizations were created at approximately the same time \nand by the same persons.\n \n \nc. The organizations operate in a coordinated manner with respect to \nfacilities, programs, employees, or other activities.\n \n \nd. The same persons exercise substantial influence over both \norganizations. \n \nRevenue \nRevenue means gross revenue amounts.\n \nRevenue Procedure\nAn official statement of a procedure published in the IRS Internal Revenue \nBulletin (previously the Cumulative Bulletin) that either affects the rights or \nduties of taxpayers or other members of the public under the Internal \nRevenue Code and related statutes, treaties, and regulations or, although \nnot necessarily affecting the rights and duties of the public, should be a \nmatter of public knowledge. \n \nRevenue Ruling\nAn official interpretation by the IRS of the Internal Revenue laws and \nrelated statutes, treaties, and regulations, that has been published in the \nIRS Internal Revenue Bulletin (previously the Cumulative Bulletin). \nRevenue Rulings are issued only by the Office of Associate Chief Counsel \nand are published for the information and guidance of taxpayers, IRS \nofficials, and others concerned.\n \n-34-\n",
"School\nA school is an educational organization whose primary function is the \npresentation of formal instruction and that normally maintains a regular \nfaculty and curriculum and normally has a regularly enrolled body of pupils \nor students in attendance at the place where its educational activities are \nregularly carried on. A school may include the following.\n \n \na. Primary, secondary, preparatory, or high school.\n \n \nb. College or university.\n \n \nc. Trade or technical school. \n \n \nd. Nursery or preschool.\n \n \ne. School that you operate as an activity, such as school that is \noperated as an activity of a museum, historical society, or church.\n \nSimilarly situated\nSimilarly situated organizations means tax-exempt or taxable \norganizations of a comparable size, purpose, and resources.\n \nSubstantial contributor\nAn individual or organization that contributed more than $5,000 to an \norganization from the date it was formed or other date that its exemption \nwould be effective, to the end of the year in which the contributions were \nreceived. This total amount contributed must also be more than 2% of all \nthe contributions the organization received. A creator of a trust is treated \nas a substantial contributor regardless of the amount contributed.\n \nSuccessor\nAn organization that took over: \n \n \na. More than a negligible amount of the activities that were previously \nconducted by another organization, \n \n \nb. 25% or more of the fair market value of the net assets of another \norganization, or\n \n \nc. Was established upon the conversion of an organization from \nfor-profit to non-profit status. \n \nTrust\nA trust is an entity that may be formed by a trust agreement or declaration \nof trust. A trust may also be formed through a will. \n \nUnincorporated association\nAn unincorporated association formed under state law must have at least \ntwo members who have signed a written document for a specifically \ndefined purpose.\n \n-35-\n",
"Unrelated business income\nIncome from a trade or business regularly conducted by an exempt \norganization and not substantially related to the performance by the \norganization of its exempt purpose or function. See Pub. 598.\n \nUnusual grant\nSubstantial contribution or bequest from a disinterested person that, by its \nsize, adversely affects classification as a public charity. It is:\n \n \na. Unusual, \n \n \nb. Unexpected, and\n \n \nc. Received from an unrelated party. \n-36-\n",
"Appendix D: National Taxonomy of \nExempt Entities (NTEE) Codes\nArts, Culture & Humanities\nCode\nA01\nAlliances & Advocacy\nA02\nManagement & Technical \nAssistance\nA03\nProfessional Societies & \nAssociations\nA05\nResearch Institutes & Public \nPolicy Analysis\nA11\nSingle Organization Support\nA12\nFund Raising & Fund Distribution\nA19\nSupport N.E.C.\nA20\nArts & Culture\nA23\nCultural & Ethnic Awareness\nA24\nFolk Arts\nA25\nArt Education\nA26\nArts & Humanities Councils & \nAgencies\nA27\nCommunity Celebrations\nA30\nMedia & Communications\nA31\nFilm & Video\nA32\nTelevision\nA33\nPrinting & Publishing\nA34\nRadio\nA40\nVisual Arts\nA50\nMuseums\nA51\nArt Museums\nA52\nChildren’s Museums\nA54\nHistory Museums\nA56\nNatural History & Natural \nScience Museums\nA57\nScience & Technology Museums\nA60\nPerforming Art\nA61\nPerforming Arts Centers\nA62\nDance\nA63\nBallet\nA65\nTheater\nA68\nMusic\nA69\nSymphony Orchestras\nA6A\nOpera\nA6B\nSinging & Choral Groups\nA6C\nBands & Ensembles\nA6E\nPerforming Arts Schools\nA70\nHumanities Organizations\nA80\nHistorical Organizations\nA82\nHistorical Societies & Historic \nPreservation\nA84\nCommemorative Events\nA90\nArts Service\nA99\nArts, Culture & Humanities \nN.E.C.\nEducation\nCode\nB01\nAlliances & Advocacy \nOrganizations\nB02\nManagement & Technical \nAssistance\nB03\nProfessional Society & \nAssociations\nB05\nResearch Institutes & Public \nPolicy Analysis\nB11\nSingle Organization Support\nB12\nFundraising & Fund Distribution\nB19\nSupport N.E.C.\nB20\nElementary & Secondary \nSchools\nB21\nPreschools\nB24\nPrimary & Elementary Schools\nB25\nSecondary & High Schools\nB28\nSpecial Education\nB29\nCharter Schools\nB30\nVocational & Technical Schools\nB40\nHigher Education Institutions\nB41\nTwo-Year Colleges\nB42\nTwo-Year Colleges\nB43\nUndergraduate Colleges\nB50\nGraduate & Professional Schools\nB60\nAdult Education\nB70\nLibraries\nB80\nStudent Services\nB82\nScholarships & Student Financial \nAid\nB83\nStudent Sororities & Fraternities\nB84\nAlumni Associations\nB90\nEducational Services\nB92\nRemedial Reading & \nEncouragement\nB94\nParent & Teacher Groups\nB99\nEducation N.E.C.\nEnvironment\nCode\nC01\nAlliances & Advocacy\nC02\nManagement & Technical \nAssistance\nC03\nProfessional Societies & \nAssociations\nC05\nResearch Institutes & Public \nPolicy Analysis\nC11\nSingle Organization Support\nC12\nFundraising & Fund Distribution\nC19\nSupport N.E.C.\nC20\nPollution Abatement & Control\nC27\nRecycling\nC30\nNatural Resources Conservation \n& Protection\nC32\nWater Resources, Wetland \nConservation & Management\nC34\nLand Resources Conservation\nC35\nEnergy Resources Conservation \n& Development\nC36\nForest Conservation\nC40\nBotanical, Horticultural & \nLandscape Services\nC41\nBotanical Gardens & Arboreta\nC42\nGarden Clubs\nC50\nEnvironmental Beautification\nC60\nEnvironmental Education\nC99\nEnvironmental N.E.C.\nAnimal-Related\nCode\nD01\nAlliance & Advocacy\nD02\nManagement & Technical \nAssistance\nD03\nProfessional Societies & \nAssociations\nD05\nResearch Institutes & Public \nPolicy Analysis\nD11\nSingle Organization Support\nD12\nFundraising & Fund Distribution\nD19\nSupport N.E.C.\nD20\nAnimal Protection & Welfare\nD30\nWildlife Preservation & \nProtection\nD31\nProtection of Endangered \nSpecies\nD32\nBird Sanctuaries\nD33\nFisheries Resources\nD34\nWildlife Sanctuaries\nD40\nVeterinary Services\nD50\nZoos & Aquariums\nD60\nAnimal Services N.E.C.\nD61\nAnimal Training\nD99\nAnimal Related N.E.C.\nHealth Care\nCode\nE01\nAlliances & Advocacy\nE02\nManagement & Technical \nAssistance\nE03\nProfessional Societies & \nAssociations\nE05\nResearch Institutes & Public \nPolicy Analysis\nE11\nSingle Organization Support\nE12\nFundraising & Fund Distribution\nE19\nSupport N.E.C.\nE20\nHospitals\nE21\nCommunity Health Systems\nE22\nGeneral Hospitals\nE24\nSpecialty Hospitals\nE30\nAmbulatory & Primary Health \nCare\nE31\nGroup Health Practices\nE32\nCommunity Clinics\nE40\nReproductive Health Care\nE42\nFamily Planning\nE50\nRehabilitative Care\nE60\nHealth Support\nE61\nBlood Banks\nE62\nEmergency Medical Services & \nTransport\nE65\nOrgan & Tissue Banks\nE6A\nPharmacies & Drugstores\nE70\nPublic Health\nE80\nHealth (General & Financing)\nE86\nPatient & Family Support\nE90\nNursing\nE91\nNursing Facilities\nE92\nHome Health Care\nE99\nHealth Care N.E.C.\nMental Health & Crisis \nIntervention\nCode\nF01\nAlliances & Advocacy\nF02\nManagement & Technical \nAssistance\nF03\nProfessional Societies & \nAssociations\nF05\nResearch Institutes & Public \nPolicy Analysis\nF11\nSingle Organization Support\nF12\nFundraising & Fund Distribution\nF19\nSupport N.E.C.\nF20\nSubstance Abuse Dependency, \nPrevention & Treatment\nF21\nSubstance Abuse Prevention\nF22\nSubstance Abuse Treatment\nF30\nMental Health Treatment\nF31\nPsychiatric Hospitals\nF32\nCommunity Mental Health \nCenters\nF33\nResidential Mental Health \nTreatment\nF40\nHot Line & Crisis Intervention\nF42\nSexual Assault Services\nF50\nAddictive Disorders N.E.C.\nF52\nSmoking Addiction\nF53\nEating Disorders & Addictions\nF54\nGambling Addiction\nF60\nCounseling\nF70\nMental Health Disorders\nF80\nMental Health Associations\nF99\nMental Health & Crisis \nIntervention N.E.C.\nVolutary Health Associations & \nMedical Disciplines\nCode\nG01\nAlliances & Advocacy\nG02\nManagement & Technical \nAssistance\nG03\nProfessional Societies & \nAssociations\nG05\nResearch Institute & Public \nPolicy Analysis\nG11\nSingle Organization Support\nG12\nFundraising & Fund Distribution\nG19\nSupport N.E.C.\nG20\nBirth Defects & Genetic Diseases\nG25\nDown Syndrome\nG30\nCancer\nG32\nBreast Cancer\nG40\nDiseases of Specific Organs\nG41\nEye Diseases, Blindness & \nVision Impairments\nG42\nEar & Throat Diseases\nG43\nHeart & Circulator System \nDiseases & Disorders\nG44\nKidney Diseases\nG45\nLung Diseases\nG48\nBrain Disorder\nG50\nNerve, Muscle, & Bone Diseases\nG51\nArthritis\nG54\nEpilepsy\nG60\nAllergy Related Diseases\nG61\nAsthma\nG70\nDigestive Diseases & Disorders\nG80\nSpecific Named Disorders\nG81\nAIDS\nG83\nAlzheimer’s Diseases\nG84\nAutism\nG90\nMedical Disciplines\nG92\nBiomedicine & Bioengineering\nG94\nGeriatrics\nG96\nNeurology & Neuroscience\nG98\nPediatrics\nG99\nVoluntary Health Associations, \nMedical Disciplines N.E.C.\nG9B\nSurgical Specialties\nMedical Research\nCode\nH01\nAlliances & Advocacy\nH02\nManagement & Technical \nAssistance\nH03\nProfessional Societies & \nAssociations\nH05\nResearch Institute & Public \nPolicy Analysis\nH11\nSingle Organization Support\nH12\nFundraising & Fund Distribution\nH19\nSupport N.E.C.\nH20\nBirth Defects & Genetic Diseases \nResearch\nH25\nDown Syndrome Research\nH30\nCancer Research\nH32\nBreast Cancer Research\nH40\nDiseases of Specific Organs \nResearch\nH41\nEye Diseases, Blindness & \nVision Impairments Research\nH42\nEar & Throat Diseases Research\nH43\nHeart & Circulatory System \nDiseases & Disorders Research\nH44\nKidney Diseases Research\nH45\nLung Diseases Research\nH48\nBrain Disorders Research\nH50\nNerve, Muscle & Bone Diseases \nResearch\nH51\nArthritis Research\nH54\nEpilepsy Research\nH60\nAllergy-Related Diseases \nResearch\nH61\nAsthma Research\nH70\nDigestive Diseases & Disorders \nResearch\nH80\nSpecifically Named Diseases \nResearch\nH81\nAIDS Research\nH83\nAlzheimer’s Disease Research\nH84\nAutism Research\nH90\nMedical Disciplines Research\nH92\nBiomedicine & Bioengineering \nResearch\nH94\nGeriatrics Research\nH96\nNeurology & Neuroscience \nResearch\nH98\nPediatrics Research\nH99\nMedical Research N.E.C.\nH9B\nSurgical Specialties Research\nCrime & Legal-Related\nCode\nI01\nAlliances & Advocacy\nI02\nManagement & Technical \nAssistance\nI03\nProfessional Societies & \nAssociations\nI05\nResearch Institutes & Public \nPolicy Analysis\nI11\nSingle Organization Support\nI12\nFundraising & Fund Distribution\nI19\nSupport N.E.C.\nI20\nCrime Prevention\nI21\nYouth Violence Prevention\nI23\nDrunk Driving-Related\nI30\nCorrectional Facilities\nI31\nHalf-Way Houses for Offenders \n& Ex-Offenders\nI40\nRehabilitation Services for \nOffenders\nI43\nInmate Support\nI44\nPrison Alternatives\nI50\nAdministration of Justice\nI51\nDispute Resolution & Mediation\nI60\nLaw Enforcement\nI70\nProtection Against Abuse\nI71\nSpouse Abuse Prevention\nI72\nChild Abuse Prevention\nI73\nSexual Abuse Prevention\nI80\nLegal Services\nI83\nPublic Interest Law\nI99\nCrime & Legal-Related N.E.C.\n-37-\n",
"Appendix D: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)\nEmployment\nCode\nJ01\nAlliances & Advocacy\nJ02\nManagement & Technical \nAssistance\nJ03\nProfessional Societies & \nAssociations\nJ05\nSingle Organization Support\nJ11\nConsumer Lending\nJ12\nFundraising & Fund Distribution\nJ19\nSupport N.E.C.\nJ20\nEmployment Preparation & \nProcurement\nJ21\nVocational Counseling\nJ22\nJob Training\nJ30\nVocational Rehabilitation\nJ32\nGoodwill Industries\nJ33\nSheltered Employment\nJ40\nLabor Unions\nJ99\nEmployment N.E.C.\nFood, Agriculture & Nutrition\nCode\nK01\nAlliances & Advocacy\nK02\nManagement & Technical \nAssistance\nK03\nProfessional Societies & \nAssociations\nK05\nResearch Institutes & Public \nPolicy Analysis\nK11\nSingle Organization Support\nK12\nFundraising & Fund Distribution\nK19\nSupport N.E.C.\nK20\nAgricultural Programs\nK25\nFarmland Preservation\nK26\nAnimal Husbandry\nK28\nFarm Bureaus & Granges\nK2A\nOther Vegetable (except Potato) \n& Melon Farming\nK2B\nSoil Preparation, Planting, & \nCultivating\nK2C\nWineries\nK30\nFood Programs\nK31\nFood Banks & Pantries\nK34\nCongregate Meals\nK35\nSoup Kitchens\nK36\nMeals on Wheels\nK40\nNutrition\nK50\nHome Economics\nK6A\nMeat Markets\nK6B\nConfectionery & Nut Stores\nK6C\nCaterers\nK6D\nMobile Food Services\nK6E\nDrinking Places\nK6F\nSnack Nonalcoholic Beverage \nBars\nK90\nLimited-Service Restaurants\nK91\nSupermarkets & Other Grocery \n(except Convenience) Stores\nK92\nConvenience Stores\nK93\nFruit & Vegetable Markets\nK94\nAll Other Specialty Food Stores\nK95\nFood (Health) Supplement \nStores\nK96\nWarehouse Clubs & \nSupercenters\nK97\nFood Service Contractors\nK98\nFull-Service Restaurants\nK99\nFood, Agriculture & Nutrition \nN.E.C.\nHousing & Shelter\nCode\nL01\nAlliances & Advocacy\nL02\nManagement & Technical \nAssistance\nL03\nProfessional Societies & \nAssociations\nL05\nResearch Institutes & Public \nPolicy Analysis\nL11\nSingle Organization Support\nL12\nFundraising & Fund Distribution\nL19\nSupport N.E.C.\nL20\nHousing Development, \nConstruction & Management\nL21\nLow-Income & Subsidized Rental \nHousing\nL22\nSenior Citizens’ Housing & \nRetirement Communities\nL24\nIndependent Housing for People \nwith Disabilities\nL25\nHousing Rehabilitation\nL30\nHousing Search Assistance\nL40\nTemporary Housing\nL41\nHomeless Shelters\nL4A\nHotels (except Casino Hotels) & \nMotels\nL4B\nBed and Breakfast Inns\nL50\nHomeowners & Tenants \nAssociations\nL80\nHousing Support\nL81\nHome Improvement & Repairs\nL82\nHousing Expense Reduction \nSupport\nL99\nHousing & Shelter N.E.C.\nPublic Safety, Disaster \nPreparedness & Relief\nCode\nM01\nAlliances & Advocacy\nM02\nManagement & Technical \nAssistance\nM03\nProfessional Societies & \nAssociations\nM05\nResearch Institutes & Public \nPolicy Analysis\nM11\nSingle Organization Support\nM12\nFundraising & Fund Distribution\nM19\nSupport N.E.C.\nM20\nDisaster Preparedness & Relief \nServices\nM23\nSearch & Rescue Squads\nM24\nFire Prevention\nM40\nSafety Education\nM41\nFirst Aid\nM42\nAutomotive Safety\nM60\nPublic Safety Benevolent \nAssociations\nM99\nPublic Safety, Disaster \nPreparedness & Relief N.E.C.\nRecreation & Sports\nCode\nN01\nAlliances & Advocacy\nN02\nEmployment Services\nN03\nProfessional Societies & \nAssociations\nN05\nResearch Institutes & Public \nPolicy Analysis\nN11\nSingle Organization Support\nN12\nFundraising & Fund Distribution\nN19\nSupport N.E.C.\nN20\nCamps\nN2A\nRV (Recreational Vehicle) Parks \n& Campgrounds\nN2B\nRecreational and Vacation \nCamps (Except Campgrounds)\nN30\nPhysical Fitness & Community \nRecreational Facilities\nN31\nCommunity Recreational Centers\nN32\nParks & Playgrounds\nN40\nSports Training Facilities, \nAgencies\nN50\nRecreational Clubs\nN52\nFairs\nN60\nAmateur Sports\nN61\nFishing & Hunting\nN62\nBasketball\nN63\nBaseball & Softball\nN64\nSoccer\nN65\nFootball\nN66\nRacquet Sports\nN67\nSwimming & Other Water \nRecreation\nN68\nWinter Sports\nN69\nEquestrian\nN6A\nGolf\nN70\nAmateur Sports Competitions\nN71\nOlympics\nN72\nSpecial Olympics\nN80\nProfessional Athletic Leagues\nN99\nRecreation & Sports N.E.C.\nYouth Development\nCode\nO01\nAlliances & Advocacy\nO02\nManagement & Technical \nAssistance\nO03\nProfessional Societies & \nAssociations\nO05\nResearch Institutes & Public \nPolicy Analysis\nO11\nSingle Organization Support\nO12\nFundraising & Fund Distribution\nO19\nSupport N.E.C.\nO20\nYouth Centers & Clubs\nO21\nBoys Clubs\nO22\nGirls Clubs\nO23\nBoys & Girls Clubs\nO30\nAdult & Child - Matching \nPrograms\nO31\nBig Brothers & Big Sisters\nO40\nScouting\nO41\nBoy Scouts of America\nO42\nGirl Scouts of the U.S.A.\nO43\nCamp Fire\nO50\nYouth Development Programs\nO51\nYouth Community Service Clubs\nO52\nYouth Development - Agricultural\nO53\nYouth Development - Business\nO54\nYouth Development - Citizenship\nO55\nYouth Development - Religious \nLeadership\nO99\nYouth Development N.E.C.\nHuman Services\nCode\nP01\nAlliances & Advocacy\nP02\nManagement & Technical \nAssistance\nP03\nProfessional Societies & \nAssociations\nP05\nResearch Institutes & Public \nPolicy Analysis\nP11\nSingle Organization Support\nP12\nFundraising & Fund Distribution\nP19\nSupport N.E.C.\nP20\nHuman Service Organizations\nP21\nAmerican Red Cross\nP22\nUrban League\nP24\nSalvation Army\nP26\nVolunteers of America\nP27\nYoung Men’s or Women \nAssociations\nP28\nNeighborhood Centers\nP29\nThrift Shops\nP30\nChildren & Youth Services\nP31\nAdoption\nP32\nFoster Care\nP33\nChild Day Care\nP40\nFamily Services\nP42\nSingle Parent Agencies\nP43\nFamily Violence Shelters, \nServices\nP44\nIn-Home Assistance\nP45\nFamily Services for Adolescent \nParents\nP46\nFamily Counseling\nP47\nPregnancy Centers\nP50\nPersonal Social Services\nP51\nFinancial Counseling\nP52\nTransportation Assistance\nP58\nGift Distribution\nP60\nEmergency Assistance\nP61\nTravelers’ Aid\nP62\nVictims’ Services\nP70\nResidential Care & Adult Day \nPrograms\nP71\nAdult Day Care\nP73\nGroup Homes\nP74\nHospices\nP75\nSupportive Housing for Older \nAdults\nP76\nHomes for Children & \nAdolescents\nP7A\nResidential Intellectual & \nDevelopmental Disability \nFacilities (Group Homes, \nIntermediate Care Facilities & \nHospitals)\nP80\nCenters to Support the \nIndependence of Specific \nPopulations\nP81\nSenior Centers\nP82\nDevelopmentally Disabled \nCenters\nP83\nWomens’ Centers\nP84\nEthnic & Immigrant Centers\nP85\nHomeless Centers\nP86\nBlind & Visually Impaired \nCenters\nP87\nDeaf & Hearing Impaired Centers\nP88\nLGBT Centers\nP99\nHuman Services N.E.C.\nInternational, Foreign Affairs & \nNational Security\nCode\nQ01\nAlliances & Advocacy\nQ02\nManagement & Technical \nAssistance\nQ03\nProfessional Societies & \nAssociations\nQ05\nResearch Institutes & Public \nPolicy Analysis\nQ11\nSingle Organization Support\nQ12\nFundraising & Fund Distribution\nQ19\nSupport N.E.C.\nQ20\nPromotion of International \nUnderstanding\nQ21\nInternational Cultural Exchange\nQ22\nInternational Academic \nExchange\nQ23\nInternational Exchange N.E.C.\nQ30\nInternational Development\nQ31\nInternational Agricultural \nDevelopment\nQ32\nInternational Economic \nDevelopment\nQ33\nInternational Relief\nQ35\nInternational Democracy & Civil \nSociety Development\nQ40\nInternational Peace & Security\nQ41\nArms Control & Peace\nQ42\nUnited Nations Associations\nQ43\nNational Security\nQ50\nInternational Affairs, Foreign \nPolicy & Globalization\nQ51\nInternational Economic & Trade \nPolicy\nQ70\nInternational Human Rights\nQ71\nInternational Migration & \nRefugee Issues\nQ99\nInternational, Foreign Affairs & \nNational Security N.E.C.\nCivil Rights, Social Action & \nAdvocacy\ncode\nR01\nAlliances & Advocacy \nOrganizations\nR02\nManagement & Technical \nAssistance\nR03\nProfessional Societies & \nAssociations\nR05\nResearch Institutes & Public \nPolicy Analysis\nR11\nSingle Organization Support\nR12\nFundraising & Fund Distribution\nR19\nSupport N.E.C.\nR20\nCivil Rights\nR22\nMinority Rights\nR23\nDisabled Persons’ Rights\nR24\nWomens’ Rights\nR25\nSeniors’ Rights\nR26\nLesbian & Gay Rights\nR28\nChildrens’ Rights\nR30\nIntergroup & Race Relations\nR40\nVoter Education & Registration\nR60\nCivil Liberties\nR61\nReproductive Rights\nR62\nRight to Life\nR63\nCensorship, Freedom of Speech \n& Press\nR67\nRight to Die & Euthanasia\nR99\nCivil Rights, Social Action & \nAdvocacy N.E.C.\nCommunity Improvement & \nCapacity Building\nCode\nS01\nAlliances & Advocacy\nS02\nManagement & Technical \nAssistance\nS03\nProfessional Societies & \nAssociations\nS05\nResearch Institutes & Public \nPolicy Analysis\nS11\nSingle Organization Support\nS12\nFund Raising & Fund Distribution\nS19\nSupport N.E.C.\nS20\nCommunity & Neighborhood \nDevelopment\nS21\nCommunity Coalitions\nS22\nNeighborhood & Block \nAssociations\n-38-\n",
"Appendix D: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)\nS30\nEconomic Development\nS31\nUrban & Community Economic \nDevelopment\nS32\nRural Economic Development\nS40\nBusiness & Industry\nS41\nChambers of Commerce & \nBusiness Leagues\nS43\nSmall Business Development\nS46\nBoards of Trade\nS47\nReal Estate Associations\nS50\nNonprofit Management\nS80\nCommunity Service Clubs\nS81\nWomens’ Service Clubs\nS82\nMens’ Service Clubs\nS99\nCommunity Improvement & \nCapacity Building N.E.C.\nPhilanthropy, Volunteerism & \nGrantmaking Foundations\nCode\nT01\nAlliances & Advocacy\nT02\nManagement & Technical \nAssistance\nT03\nProfessional Societies & \nAssociations\nT05\nResearch Institutes & Public \nPolicy Analysis\nT11\nSingle Organization Support\nT12\nFundraising & Fund Distribution\nT19\nSupport N.E.C.\nT20\nPrivate Grantmaking \nFoundations\nT21\nCorporate Foundations\nT22\nPrivate Independent Foundations\nT23\nPrivate Operating Foundations\nT30\nPublic Foundations\nT31\nCommunity Foundations\nT40\nVolunteerism Promotion\nT50\nPhilanthropy, Charity & \nVolunteerism Promotion\nT70\nFederated Giving Programs\nT90\nNamed Trusts N.E.C.\nT99\nPhilanthropy, Voluntarism & \nGrantmaking Foundations N.E.C.\nScience & Technology\nCode\nU01\nAlliances & Advocacy\nU02\nManagement & Technical \nAssistance\nU03\nProfessional Societies & \nAssociations\nU05\nResearch Institutes & Public \nPolicy Analysis\nU11\nSingle Organization Support\nU12\nFundraising & Fund Distribution\nU19\nSupport N.E.C.\nU20\nGeneral Science\nU21\nMarine Science & Oceanography\nU30\nPhysical & Earth Sciences\nU31\nAstronomy\nU33\nChemistry & Chemical \nEngineering\nU34\nMathematics\nU36\nGeology\nU40\nEngineering & Technology\nU41\nComputer Science\nU42\nEngineering\nU50\nBiological & Life Sciences \nResearch\nU99\nScience & Technology N.E.C.\nSocial Science\nCode\nV01\nAlliances & Advocacy\nV02\nManagement & Technical \nAssistance\nV03\nProfessional Societies & \nAssociations\nV05\nResearch Institutes & Public \nPolicy Analysis\nV11\nSingle Organization Support\nV12\nFund Raising & Fund Distribution\nV19\nSupport N.E.C.\nV20\nSocial Science\nV21\nAnthropology & Sociology\nV22\nEconomics\nV23\nBehavioral Science\nV24\nPolitical Science\nV25\nPopulation Studies\nV26\nLaw & Jurisprudence\nV30\nInterdisciplinary Research\nV31\nBlack Studies\nV32\nWomen’s Study\nV33\nEthnic Studies\nV34\nUrban Studies\nV35\nInternational Studies\nV36\nGerontology\nV37\nLabor Studies\nV99\nSocial Science N.E.C.\nPublic & Societal Benefit\nCode\nW01\nAlliances & Advocacy\nW02\nManagement & Technical \nAssistance\nW03\nProfessional Societies & \nAssociations\nW05\nResearch Institutes & Public \nPolicy Analysis\nW11\nSingle Organization Support\nW12\nFundraising & Fund Distribution\nW19\nSupport N.E.C.\nW20\nGovernment & Public \nAdministration\nW22\nPublic Finance, Taxation & \nMonetary Policy\nW24\nCitizen Participation\nW30\nMilitary & Veterans’ \nOrganizations\nW40\nPublic Transportation Systems\nW50\nTelecommunications\nW60\nFinancial Institutions\nW61\nCredit Unions\nW70\nLeadership Development\nW80\nPublic Utilities\nW90\nConsumer Protection\nW99\nPublic & Societal Benefit N.E.C.\nReligion-Related\nCode\nX01\nAlliances & Advocacy\nX02\nManagement & Technical \nAssistance\nX03\nProfessional Societies & \nAssociations\nX05\nResearch Institutes & Public \nPolicy Analysis\nX11\nSingle Organization Support\nX12\nFundraising & Fund Distribution\nX19\nSupport N.E.C.\nX20\nChristianity\nX21\nProtestant\nX22\nRoman Catholic\nX30\nJudaism\nX40\nIslam\nX50\nBuddhism\nX70\nHinduism\nX80\nReligious Media & \nCommunications\nX81\nReligious Film & Video\nX82\nReligious Television\nX83\nReligious Printing & Publishing\nX84\nReligious Radio\nX90\nInterfaith Coalitions\nX99\nReligion Related, N.E.C.\nMutual & Membership Benefit\nCode\nY01\nAlliances & Advocacy\nY02\nManagement & Technical \nAssistance\nY03\nProfessional Societies & \nAssociations\nY05\nResearch Institutes & Public \nPolicy Analysis\nY11\nSingle Organization Support\nY12\nFundraising & Fund Distribution\nY19\nSupport N.E.C.\nY20\nInsurance Providers\nY22\nLocal Benevolent Life Insurance \nAssociations\nY23\nMutual Insurance Companies & \nAssociations\nY24\nSupplemental Unemployment \nCompensation\nY25\nState-Sponsored Workers’ \nCompensation Reinsurance \nOrganizations\nY30\nPension & Retirement Funds\nY33\nTeachers’ Retirement Fund \nAssociations\nY34\nEmployee-Funded Pension \nTrusts\nY35\nMulti-Employer Pension Plans\nY40\nFraternal Societies\nY41\nFraternal Beneficiary Societies\nY42\nDomestic Fraternal Societies\nY43\nVoluntary Employees Beneficiary \nAssociations (Non-Government)\nY44\nVoluntary Employees Beneficiary \nAssociations (Government)\nY50\nCemeteries\nY99\nMutual & Membership Benefit \nN.E.C.\n-39-\n",
"Index\n \nA\nAnnual filing requirements 4\nAnnual returns for foreign \norganizations 5\nAnswers 2\nAppendix:\nGlossary of terms 29\nSample conflict of interest \npolicy 25\nStates with statutory \nprovisions satisfying the \nrequirements of section \n508(e) 27\nApplication for exemption:\nGroup exemption 3\nLanguage and currency \nrequirements 3\nPast, present and planned \nactivities 3\nPurpose 3\nUser fee 3\nApplication package \nassembly 3\nArticles of incorporation 6\nAssistance 4\nAuthorized representative 6\nC\nCanadian organizations 5\nChurch 16\nPrescribed course of \nstudy 17\nCompensation:\nDefinition 10\nCorporation:\nArticles of incorporation 6\nD\nDefinitions:\nAuthorized \nrepresentative 6\nCharitable 7\nChurch 16\nCompensation 10\nCorporation 6\nFor-profit organization 22\nHospital 18\nMedical research 18\nMedical research \norganization 18\nDistribution of assets at \ndissolution 8\nE\nEIN (See Employer \nidentification number)\nEmployer identification \nnumber 6\nExpedite requests 3\nF\nFiling assistance 4\nForeign organizations 5\nAnnual returns 5\nCanadian organizations 5\nGeneral 5\nUnited States territories and \npossessions \norganizations 6\nForm 2848 4\nForm 8821 4\nFor-profit organization 22\nG\nGlossary of terms 29\nGroup exemption 3\nH\nHomes for the elderly or \nhandicapped 22\nHospital 18\nHow to answer 2\nL\nLanguage and currency \nrequirements 3\nLLC (See Limited liability \ncompany)\nLow-income housing 22\nM\nMailing address 6\nMedical research 18\nMedical research \norganization 18\nMonth and annual accounting \nperiod 6\nN\nNASCO 2\nNTEE 37\nO\nOperated 2\nQualification 2\nOrganizational structure 6\nOrganized 2\nQualification 2\nOrganizing document 2\nDissolution clause 8\nPurpose clause 7\nRequired provisions 7\nUnincorporated \nassociation 7\nP\nPast, present and planned \nactivities 3\nPay.gov 6\nPerson to contact 6\nPolitical campaign \nintervention 2\nPredecessor 22\nPrivate foundations 2\nprocessing the application:\nExpedite requests 3\nPublic charities 2\nPublic charities and private \nfoundations 2\nPublic inspection 4\nPurpose clause:\nCharitable 7\nQ\nQualification:\nOperated 2\nOrganized 2\nPolitical campaign \nintervention 2\nQualifications 2\nR\nRepresentation 4\nForm 2848 4\nForm 8821 4\nS\nSample conflict of interest \npolicy 25\nScholarships, fellowships, \ngrants, loans 22\nSchool:\nRacially nondiscriminatory \npolicy 17\nSchool 17\nSection 501(c)(3) organization:\nEligibility 1\nPrivate foundations 2\nPublic charities 2\nPublic charities and private \nfoundations 2\nQualifications 2\nRecognition 1\nSignature 4\nState registration:\nNASCO 2\nStates with section 508(e) \nprovisions 27\nStates with statutory provisions \nsatisfying the requirements \nof section 508(e) 27\nSuccessor 22\nSupporting organization 20\nT\nTrust 7\nU\nUnincorporated association 7\nUnited States territories and \npossessions 6\nUser fee 3\nW\nWhat to file:\nRequired schedules 3\nWhen to file 4\n-40-\n"
] |
p4839.pdf
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0120 Publ 4839 (PDF)
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https://www.irs.gov/pub/irs-pdf/p4839.pdf
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[
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n I R S logo \nAnnual Form 990 Filing Requirements \nfor Tax-Exempt Organizations \nForms 990, 990-EZ, 990-PF\n, 990-BL and 990-N (e-Postcard) \nA tax-exempt organization must file an annual information return or notice with the IRS, unless an exception applies. \nAnnual information returns for most types of organizations include Form 990, Form 990-EZ or Form 990-PF\n. Small \norganizations may be eligible to file Form 990-N (e-Postcard), an annual notice. An organization must meet its filing \nrequirement to keep its tax-exempt status. Some organizations are not required to file an annual return or notice. See \n“Who Must File” and “Organizations Not Required to File Form 990 or 990-EZ” in the Form 990 Instructions for more \ndetailed information. \nWhich Form to File \nThe general rules are: \nForm 990, Return of Organization Exempt From Income Tax \nAn organization must file Form 990, if it is: \n■ An organization with either: \n► gross receipts of $200,000 or more, or \n► total assets of $500,000 or more. \n■ A sponsoring organization of one or more donor-advised funds. \n■ A controlling organization described in Internal Revenue Code (IRC) Section 512(b)(13). \n■ An organization that operates one or more hospital facilities. \n■ A nonprofit health insurance issuer described in IRC Section 501(c)(29). \n■ A central or parent organization filing a group return on behalf of subordinate organizations under a group \nexemption. \nForm 990-EZ, Short Form Return of Organization Exempt From Income Tax \nUnless required to file Form 990, an organization may file Form 990-EZ, if its: \n■ Annual gross receipts are less than $200,000, and \n■ Total assets at the end of its tax year are less than $500,000. \nForm 990-N (e-Postcard) \nAn organization, whose annual gross receipts are normally $50,000 or less, may file Form 990-N. Organizations that \ncannot file Form 990-N, even if their gross receipts are normally $50,000 or less, and must file either Form 990 or \n990-EZ include: \n■ A Section 509(a)(3) supporting organization, unless it supports a Section 501(c)(3) religious organization and its \ngross receipts are not more than $5,000. \n■ A foreign organization or U.S. Possessions organization that engaged in significant activity within the United States \n(other than investment activity) and which claims U.S. tax exemption or is recognized by the IRS as tax exempt. \n■ A Section 501(c)(23) Pre-1880 Armed Forces organization. \n■ A Section 501(c)(24) ERISA section 4049 trust. \nForm 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation \nEvery private foundation must file Form 990-PF annually, regardless of its revenues or assets. \nForm 990-BL, Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons \nA black lung trust (described in Section 501(c)(21)) must file Form 990-BL if its gross receipts are normally more than \n$50,000. If gross receipts are normally $50,000 or less, it may file Form 990-N (e-Postcard). \nForm 1065, U.S. Return of Partnership Income \nA Section 501(d) religious and apostolic organization files Form 1065. \nPublication 4839 (Rev. 1-2020) Catalog Number 54532J Department of the Treasury Internal Revenue Service www.irs.gov \n",
" \n \n \n \nWhen to File Form 990 Returns \nAn annual information return or notice is due by the 15th day of the fifth month following the end of an organization’s tax \nyear. For example, an organization with a tax year ending on December 31 must file its return or notice on or before May \n15. \nAn organization may request an automatic six-month extension of time to file Form 990, Form 990-EZ, Form 990-PF or \nForm 990-BL. Use Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return, to \nrequest extensions. \nAn organization’s obligation to file a return or notice begins when it is legally formed. Before an organization submits its \napplication for tax-exempt status or while the application is pending with the IRS, it must file a required return or notice \nby the filing due date. \nHow to File \n■ Form 990 or Form 990-PF can be filed electronically or in paper form, but must be filed electronically for taxable \nyears beginning after July 1, 2019. Exceptions are listed in the form’s instructions. \n■ Form 990-EZ can be filed electronically or in paper form, but must be filed electronically for taxable years \nbeginning after July 1, 2020. \n■ Form 990-BL must be filed in paper form and mailed to the address provided in the instructions. \n■ Form 990-N (e-Postcard) must be filed online using the Form 990-N Electronic Filing System (e-Postcard). \nConsequences of Not Filing \nThe tax-exempt status of an organization that does not file a required return or notice for three consecutive years will \nbe automatically revoked as of the due date of the third unfiled return. Revoked organizations must file Form 1120, U.S. \nCorporation Income Tax Return, or a Form 1041, U.S. Income Tax Return for Estates and Trusts, and may need to pay \nincome taxes. An automatically revoked organization may apply to reinstate its exempt status using the procedures \nexplained in Revenue Procedure 2014-11. \nAn organization that does not meet its Form 990 or Form 990-EZ filing requirement may have to pay a penalty for each \nday the return is late. The amount of the penalty depends on the size of the organization. See Form 990 Instructions or \nForm 990-EZ Instructions, “Failure-To-File Penalties” for additional information. \nOther Forms May Be Required \nAn exempt organization may be required to file other forms or notices depending on its activities. For example, an \norganization with employees is required to file Form 941, Employer’s Quarterly Federal Tax Return, and an organization \nwith unrelated business income may need to file Form 990-T, Exempt Organization Business Income Tax Return. See \nForm 990 Instructions, Appendix H, or 990-EZ Instructions, Appendix F for more information. \nMore Information \nIRS Charities and Nonprofits webpage \nFree e-Newsletter \nSign up and stay informed of the latest IRS news for exempt \norganizations \nStayExempt.irs.gov \nInteractive web-based workshops and mini-courses for \nexempt organizations \nLifecycle \nExplains how to establish and maintain an exempt \norganization \nToll-free Customer Account Services \n877-829-5500 \n"
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i8582cr.pdf
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1219 Inst 8582-CR (PDF)
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https://www.irs.gov/pub/irs-pdf/i8582cr.pdf
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[
"Instructions for Form \n8582-CR\n(Rev. December 2019)\nPassive Activity Credit Limitations\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal \nRevenue Code unless otherwise noted.\nGeneral Instructions\nFuture Developments\nFor the latest developments related to \nForm 8582-CR and its instructions, \nsuch as legislation enacted after they \nwere published, go to IRS.gov/\nForm8582CR.\nPurpose of Form\nForm 8582-CR is used by \nnoncorporate taxpayers to figure the \namount of any passive activity credit \n(PAC) for the current tax year \n(including any prior year unallowed \ncredits) and the amount of credit \nallowed for the current year. It is also \nused to make the election to increase \nthe basis of credit property when a \ntaxpayer disposes of his or her \ninterest in an activity.\nPACs that aren’t allowed in the \ncurrent year are carried forward until \nthey are allowed against the tax on \neither net passive income or the \nspecial allowance, if applicable.\nDifferent rules apply to your \nactivities and the related credit, \ndepending on the type of activity. \nGenerally, passive activities include:\n• Trade or business activities in \nwhich you didn’t materially participate \nfor the tax year.\n• Rental activities, regardless of your \nparticipation.\nSee Trade or Business Activities \nand Rental Activities, later.\nFor more information, see Pub. \n925, Passive Activity and At-Risk \nRules.\nNote. Corporations subject to the \npassive activity rules must use Form \n8810, Corporate Passive Activity Loss \nand Credit Limitations.\nWho Must File\nForm 8582-CR is filed by individuals, \nestates, and trusts with any of the \nfollowing credits from passive \nactivities.\n• General business credits.\n• Qualified plug-in electric and \nelectric vehicle credit.\nOverview of Form\nThe form contains six parts. The \nSpecific Instructions include, at the \nbeginning of the instructions for each \npart, a brief explanation of the \npurpose or use of that part. These \nexplanations give a general overview \nof how the form works.\nAlso, as you read the instructions \nthat follow, see Example of How To \nComplete Form 8582-CR. The \nexample goes through a six-step \nanalysis of how the form and \nworksheets are completed for a \npartner in a limited partnership that \nhas a low-income housing credit.\nActivities That Aren’t \nPassive Activities\nThe following aren’t passive activities.\n1. Trade or business activities in \nwhich you materially participated for \nthe tax year.\n2. Any rental real estate activity in \nwhich you materially participated if \nyou were a “real estate professional” \nfor the tax year. You were a real \nestate professional only if:\na. More than half of the personal \nservices you performed in trades or \nbusinesses during the tax year were \nperformed in real property trades or \nbusinesses in which you materially \nparticipated, and\nb. You performed more than 750 \nhours of services during the tax year \nin real property trades or businesses \nin which you materially participated.\nFor purposes of item 2, each \ninterest in rental real estate is a \nseparate activity unless you elect to \ntreat all interests in rental real estate \nas one activity. See Regulations \nsection 1.469–9(g)(3) for details.\nIf you are married filing jointly, one \nspouse must separately meet both 2a \nand 2b without taking into account \nservices performed by the other \nspouse.\nA real property trade or business is \nany real property development, \nredevelopment, construction, \nreconstruction, acquisition, \nconversion, rental, operation, \nmanagement, leasing, or brokerage \ntrade or business.\nServices you performed as an \nemployee aren’t treated as performed \nin a real property trade or business \nunless you owned more than 5% of \nthe stock (or more than 5% of the \ncapital or profits interest) in the \nemployer.\n3. A working interest in an oil or \ngas well. Your working interest must \nbe held directly or through an entity \nthat doesn’t limit your liability (such as \na general partner interest in a \npartnership). In this case, it doesn’t \nmatter whether you materially \nparticipated in the activity for the tax \nyear.\nIf, however, your liability was \nlimited for part of the year (for \nexample, you converted your general \npartner interest to a limited partner \ninterest during the year), some of your \nincome and losses from the working \ninterest may be treated as passive \nactivity gross income and passive \nactivity deductions. See Temporary \nRegulations section 1.469-1T(e)(4)(ii).\n4. The rental of a dwelling unit you \nused as a residence if section 280A(c)\n(5) applies. This section applies if you \nrented out a dwelling unit that you also \nused as a home during the year for a \nnumber of days that exceeds the \ngreater of 14 days or 10% of the \nnumber of days during the year that \nthe home was rented at a fair rental.\n5. An activity of trading personal \nproperty for the account of owners of \ninterests in the activity. For purposes \nof this rule, personal property means \nproperty that is actively traded, such \nJan 29, 2020\nCat. No. 64649B\n",
"as stocks, bonds, and other \nsecurities. See Temporary \nRegulations section 1.469-1T(e)(6).\nGenerally, credits from these \nactivities aren’t entered on Form \n8582-CR. However, credits from \nthese activities may be subject to \nlimitations other than the passive \ncredit limitation rules.\nRental Activities\nA rental activity is a passive activity \neven if you materially participated in \nthe activity (unless it’s a rental real \nestate activity in which you materially \nparticipated and you were a real \nestate professional).\nHowever, if you meet any of the \nfive exceptions listed below, the rental \nof the property isn’t treated as a rental \nactivity. See Reporting Credits From \nthe Activities, later, if you meet any of \nthe exceptions.\nAn activity is a rental activity if \ntangible property (real or personal) is \nused by customers or held for use by \ncustomers and the gross income (or \nexpected gross income) from the \nactivity represents amounts paid (or to \nbe paid) mainly for the use of the \nproperty. It doesn’t matter whether the \nuse is under a lease, a service \ncontract, or some other arrangement.\nExceptions\nAn activity isn’t a rental activity if any \nof the following exceptions are met.\n1. The average period of customer \nuse is:\na. 7 days or less, or\nb. 30 days or less and significant \npersonal services were provided in \nmaking the rental property available \nfor customer use.\nFigure the average period of \ncustomer use for a class of property \nby dividing the total number of days in \nall rental periods by the number of \nrentals during the tax year. If the \nactivity involves renting more than one \nclass of property, multiply the average \nperiod of customer use of each class \nby the ratio of the gross rental income \nfrom that class to the activity's total \ngross rental income. The activity's \naverage period of customer use \nequals the sum of these \nclass-by-class average periods \nweighted by gross income. See \nRegulations section 1.469-1(e)(3)(iii).\nSignificant personal services \ninclude only services performed by \nindividuals. To determine if personal \nservices are significant, all relevant \nfacts and circumstances are \nconsidered. Facts and circumstances \ninclude the frequency of the services, \nthe type and amount of labor required \nto perform the services, and the value \nof the services relative to the amount \ncharged for use of the property.\n2. Extraordinary personal services \nwere provided in making the rental \nproperty available for customer use. \nThis applies only if the services are \nperformed by individuals and the \ncustomers' use of the rental property \nis incidental to their receipt of the \nservices.\n3. Rental of the property is \nincidental to a nonrental activity.\nThe rental of property is incidental \nto an activity of holding property for \ninvestment if the main purpose of \nholding the property is to realize a \ngain from its appreciation and the \ngross rental income is less than 2% of \nthe smaller of the unadjusted basis or \nthe fair market value (FMV) of the \nproperty.\nUnadjusted basis is the cost of the \nproperty without regard to \ndepreciation deductions or any other \nbasis adjustment described in section \n1016.\nThe rental of property is incidental \nto a trade or business activity if:\na. You own an interest in the trade \nor business activity during the tax \nyear,\nb. The rental property was mainly \nused in the trade or business activity \nduring the tax year or during at least 2 \nof the 5 preceding tax years, and\nc. The gross rental income from \nthe property is less than 2% of the \nsmaller of the unadjusted basis or the \nFMV of the property.\nLodging provided for the \nemployer's convenience to an \nemployee or the employee's spouse \nor dependents is incidental to the \nactivity or activities in which the \nemployee performs services.\n4. You customarily make the rental \nproperty available during defined \nbusiness hours for nonexclusive use \nby various customers.\n5. You provide property for use in \na nonrental activity of a partnership, S \ncorporation, or joint venture in your \ncapacity as an owner of an interest in \nthe partnership, S corporation, or joint \nventure.\nReporting Credits\nFrom the Activities\nIf an activity meets any of the five \nexceptions listed above, it isn’t a \nrental activity. You must then \ndetermine:\n1. Whether your rental of the \nproperty is a trade or business activity \n(see Trade or Business Activities, \nlater); and, if so,\n2. Whether you materially \nparticipated in the activity for the tax \nyear (see Material Participation, later).\n• If the activity is a trade or business \nactivity in which you didn’t materially \nparticipate, enter the credits from the \nactivity on Worksheet 4, later.\n• If the activity is a trade or business \nactivity in which you did materially \nparticipate, report the credits from the \nactivity on the forms you normally use.\nIf the rental activity didn’t meet any \nof the five exceptions, it is generally a \npassive activity. Special rules apply if \nyou conduct the rental activity through \na publicly traded partnership (PTP). \nSee Publicly Traded Partnerships \n(PTPs), later.\nIf the rental activity isn’t conducted \nthrough a PTP, the passive rental \nactivity is entered in Worksheet 1, 2, \n3, or 4.\nWorksheet 1 is for credits (other \nthan rehabilitation credits and \nlow-income housing credits) from \npassive rental real estate activities in \nwhich you actively participated. See \nSpecial Allowance for Rental Real \nEstate Activities, later.\nWorksheet 2 is for rehabilitation \ncredits from passive rental real estate \nactivities and low-income housing \ncredits for property placed in service \nbefore 1990. This worksheet is also \nused for low-income housing credits \nfrom a partnership, S corporation, or \nother pass-through entity if your \ninterest in the pass-through entity was \nacquired before 1990, regardless of \nthe date the property was placed in \nservice.\nWorksheet 3 is for low-income \nhousing credits for property placed in \nservice after 1989 (unless held \nthrough a pass-through entity in which \n-2-\nInstructions for Form 8582-CR (Rev. 12-2019)\n",
"you acquired your interest before \n1990).\nWorksheet 4 is for credits from \npassive trade or business activities in \nwhich you didn’t materially participate \nand passive rental real estate \nactivities in which you didn’t actively \nparticipate (but not rehabilitation \ncredits from passive rental real estate \nactivities or low-income housing \ncredits).\nSpecial Allowance for\nRental Real Estate Activities\nIf you actively participated in a \npassive rental real estate activity, you \nmay be able to claim credits from the \nactivity for the tax attributable to a \nspecial allowance of up to $25,000, \nreduced by any passive losses, \nincluding the commercial revitalization \ndeduction, allowed under this \nexception on Form 8582, Passive \nActivity Loss Limitations.\nThe special allowance also applies \nto low-income housing credits and \nrehabilitation credits from a rental real \nestate activity, even if you didn’t \nactively participate in the activity. The \ncredits allowed under the special \nallowance are in addition to the \ncredits allowed for the tax attributable \nto net passive income.\nThe special allowance isn’t \navailable if you were married at the \nend of the year, are filing a separate \nreturn for the year, and lived with your \nspouse at any time during the year.\nOnly an individual, a qualifying \nestate, or a qualified revocable trust \nthat made an election to treat the trust \nas part of the decedent's estate may \nactively participate in a rental real \nestate activity. Unless future \nregulations provide an exception, \nlimited partners aren’t treated as \nactively participating in a partnership's \nrental real estate activity.\nA qualifying estate is the estate of a \ndecedent for tax years ending less \nthan 2 years after the date of the \ndecedent's death if the decedent \nwould have satisfied the active \nparticipation requirements for the \nrental real estate activity for the tax \nyear the decedent died.\nA qualified revocable trust may \nelect to be treated as part of a \ndecedent's estate for purposes of the \nspecial allowance for active \nparticipation in rental real estate \nactivities. The election must be made \nby both the executor (if any) of the \ndecedent's estate and the trustee of \nthe revocable trust. For details, see \nRegulations section 1.645-1.\nYou aren’t considered to actively \nparticipate in a rental real estate \nactivity if at any time during the tax \nyear your interest (including your \nspouse's interest) in the activity was \nless than 10% (by value) of all \ninterests in the activity.\nActive participation is a less \nstringent requirement than material \nparticipation (see Material \nParticipation, later). You may be \ntreated as actively participating if, for \nexample, you participated in making \nmanagement decisions or arranging \nfor others to provide services (such as \nrepairs) in a significant and bona fide \nsense. Management decisions that \nmay count as active participation \ninclude:\n• Approving new tenants,\n• Deciding on rental terms,\n• Approving capital or repair \nexpenditures, and\n• Other similar decisions.\nThe maximum special allowance is:\n• $25,000 for single individuals and \nmarried individuals filing a joint return \nfor the tax year.\n• $12,500 for married individuals who \nfile separate returns for the tax year \nand who lived apart from their \nspouses at all times during the tax \nyear.\n• $25,000 for a qualifying estate \nreduced by the special allowance for \nwhich the surviving spouse qualified.\nModified adjusted gross income \nlimitation. If your modified adjusted \ngross income (defined in the \ninstructions, later) is $100,000 or less \n($50,000 or less if married filing \nseparately), figure your credits based \non the amount of the maximum \nspecial allowance referred to in the \npreceding paragraph.\nIf your modified adjusted gross \nincome is more than $100,000 \n($50,000 if married filing separately) \nbut less than $150,000 ($75,000 if \nmarried filing separately), your special \nallowance is limited to 50% of the \ndifference between $150,000 \n($75,000 if married filing separately) \nand your modified adjusted gross \nincome.\nGenerally, if your modified adjusted \ngross income is $150,000 or more \n($75,000 or more if married filing \nseparately), there is no special \nallowance.\nHowever, for low-income housing \ncredits for property placed in service \nbefore 1990 and for rehabilitation \ncredits, the limits on modified \nadjusted gross income are increased. \nIf your modified adjusted gross \nincome is more than $200,000 \n($100,000 if married filing separately) \nbut less than $250,000 ($125,000 if \nmarried filing separately), your special \nallowance is limited to 50% of the \ndifference between $250,000 \n($125,000 if married filing separately) \nand your modified adjusted gross \nincome.\nIf your modified adjusted gross \nincome is $250,000 or more \n($125,000 or more if married filing \nseparately), there is no special \nallowance.\nNo modified adjusted gross income \nlimitation applies when figuring the \nspecial allowance for low-income \nhousing credits for property placed in \nservice after 1989 (other than from a \npass-through entity in which you \nacquired your interest before 1990).\nTrade or Business \nActivities\nA trade or business activity is an \nactivity (other than a rental activity or \nan activity treated as incidental to an \nactivity of holding property for \ninvestment) that:\n1. Involves the conduct of a trade \nor business (within the meaning of \nsection 162),\n2. Is conducted in anticipation of \nstarting a trade or business, or\n3. Involves research or \nexperimental expenditures deductible \nunder section 174 (or that would be if \nyou chose to deduct rather than \ncapitalize them).\nReporting Credits\nFrom the Activities\nTrade or business activities with \nmaterial participation. If you \nmaterially participated in a trade or \nbusiness activity, the activity isn’t a \npassive activity. Report the credits \nfrom the activity on the forms you \nnormally use.\nTrade or business activities with-\nout material participation. If you \nInstructions for Form 8582-CR (Rev. 12-2019)\n-3-\n",
"didn’t materially participate in a trade \nor business activity, the activity is a \npassive activity. Generally, you must \nuse Worksheet 4, later, to figure the \namount to enter on Form 8582-CR for \neach trade or business activity in \nwhich you didn’t materially participate. \nHowever, if you held the activity \nthrough a PTP, special rules apply. \nSee Publicly Traded Partnerships \n(PTPs), later.\nMaterial Participation\nFor the material participation tests that \nfollow, participation generally includes \nany work done in connection with an \nactivity if you owned an interest in the \nactivity at the time you did the work. \nThe capacity in which you did the \nwork doesn’t matter. However, work \nisn’t participation if:\n• It isn’t work that an owner would \ncustomarily do in the same type of \nactivity, and\n• One of your main reasons for doing \nthe work was to avoid the \ndisallowance of losses or credits from \nthe activity under the passive activity \nrules.\nProof of participation. You may \nprove your participation in an activity \nby any reasonable means. You don’t \nhave to maintain contemporaneous \ndaily time reports, logs, or similar \ndocuments if you can establish your \nparticipation by other reasonable \nmeans. For this purpose, reasonable \nmeans include, but aren’t limited to, \nidentifying services performed over a \nperiod of time and the approximate \nnumber of hours spent performing the \nservices during that period, based on \nappointment books, calendars, or \nnarrative summaries.\nTests for individuals. You materially \nparticipated for the tax year in an \nactivity if you satisfy at least one of the \nfollowing tests.\n1. You participated in the activity \nfor more than 500 hours.\n2. Your participation in the activity \nfor the tax year was substantially all of \nthe participation in the activity of all \nindividuals (including individuals who \ndidn’t own any interest in the activity) \nfor the year.\n3. You participated in the activity \nfor more than 100 hours during the tax \nyear, and you participated at least as \nmuch as any other individual \n(including individuals who didn’t own \nany interest in the activity) for the \nyear.\n4. The activity is a significant \nparticipation activity for the tax year, \nand you participated in all significant \nparticipation activities during the year \nfor more than 500 hours.\nA significant participation activity is \nany trade or business activity in which \nyou participated for more than 100 \nhours during the year and in which \nyou didn’t materially participate under \nany of the material participation tests \n(other than this fourth test).\n5. You materially participated in \nthe activity for any 5 (whether or not \nconsecutive) of the 10 immediately \npreceding tax years.\n6. The activity is a personal \nservice activity in which you materially \nparticipated for any 3 (whether or not \nconsecutive) preceding tax years.\nAn activity is a personal service \nactivity if it involves the performance \nof personal services in the fields of \nhealth, law, engineering, architecture, \naccounting, actuarial science, \nperforming arts, consulting, or in any \nother trade or business in which \ncapital isn’t a material income-\nproducing factor.\n7. Based on all the facts and \ncircumstances, you participated in the \nactivity on a regular, continuous, and \nsubstantial basis during the tax year.\nYou didn’t materially participate in \nthe activity under this seventh test, \nhowever, if you participated in the \nactivity for 100 hours or less during \nthe tax year.\nYour participation in managing the \nactivity doesn’t count in determining \nwhether you materially participated \nunder this test if:\na. Any person (except you) \nreceived compensation for performing \nservices in the management of the \nactivity, or\nb. Any individual spent more hours \nduring the tax year performing \nservices in the management of the \nactivity than you did (regardless of \nwhether the individual was \ncompensated for the management \nservices).\nTest for a spouse. Participation by \nyour spouse during the tax year in an \nactivity you own may be counted as \nyour participation in the activity, even \nif your spouse didn’t own an interest in \nthe activity and whether or not you \nand your spouse file a joint return for \nthe tax year.\nTest for investors. Work done as an \ninvestor in an activity isn’t treated as \nparticipation unless you were directly \ninvolved in the day-to-day \nmanagement or operations of the \nactivity. For purposes of this test, work \ndone as an investor includes:\n1. Studying and reviewing \nfinancial statements or reports on \noperations of the activity,\n2. Preparing or compiling \nsummaries or analyses of the \nfinances or operations of the activity \nfor your own use, and\n3. Monitoring the finances or \noperations of the activity in a \nnonmanagerial capacity.\nSpecial rules for limited partners. \nIf you were a limited partner in an \nactivity, you generally didn’t materially \nparticipate in the activity. You did \nmaterially participate in the activity, \nhowever, if you met material \nparticipation test 1, 5, or 6 (see Tests \nfor individuals , earlier) for the tax \nyear.\nHowever, for purposes of the \nmaterial participation tests, you aren’t \ntreated as a limited partner if you also \nwere a general partner in the \npartnership at all times during the \npartnership's tax year ending with or \nwithin your tax year (or, if shorter, \nduring the portion of the partnership's \ntax year in which you directly or \nindirectly owned your limited partner \ninterest).\nA limited partner's share of an \nelecting large partnership's taxable \nincome or loss from all trade or \nbusiness and rental activities is \ntreated as income or loss from the \nconduct of a single passive trade or \nbusiness activity.\nSpecial rules for certain retired or \ndisabled farmers and surviving \nspouses of farmers. Certain retired \nor disabled farmers and surviving \nspouses of farmers are treated as \nmaterially participating in a farming \nactivity if the real property used in the \nactivity meets the estate tax rules for \nspecial valuation of farm property \npassed from a qualifying decedent. \nSee Temporary Regulations section \n1.469-5T(h)(2).\n-4-\nInstructions for Form 8582-CR (Rev. 12-2019)\n",
"Estates and trusts. The PAC \nlimitations apply to an estate or trust. \nSee Temporary Regulations sections \n1.469-1T(b)(2) and (3). The rules for \ndetermining material participation for \nthis purpose haven’t yet been issued.\nGrouping of Activities\nGenerally, one or more trade or \nbusiness activities or rental activities \nmay be treated as a single activity if \nthe activities make up an appropriate \neconomic unit for the measurement of \ngain or loss under the passive activity \nrules.\nWhether activities make up an \nappropriate economic unit depends \non all the relevant facts and \ncircumstances. The factors given the \ngreatest weight in determining \nwhether activities make up an \nappropriate economic unit are:\n1. Similarities and differences in \ntypes of trades or businesses,\n2. The extent of common control,\n3. The extent of common \nownership,\n4. Geographical location, and\n5. Interdependencies between or \namong the activities.\nExample. You have a significant \nownership interest in a bakery and a \nmovie theater in Baltimore and in a \nbakery and a movie theater in \nPhiladelphia. Depending on all the \nrelevant facts and circumstances, \nthere may be more than one \nreasonable method for grouping your \nactivities. For instance, the following \ngroupings may or may not be \npermissible.\n• A single activity.\n• A movie theater activity and a \nbakery activity.\n• A Baltimore activity and a \nPhiladelphia activity.\n• Four separate activities.\nOnce you choose a grouping under \nthese rules, you must continue using \nthat grouping in later tax years unless \na material change in the facts and \ncircumstances makes it clearly \ninappropriate.\nThe IRS may regroup your \nactivities if your grouping fails to \nreflect one or more appropriate \neconomic units and one of the primary \npurposes of your grouping is to avoid \nthe passive activity limitations.\nRegrouping due to net investment \nincome tax. You may be able to \nregroup your activities if you’re subject \nto the Net Investment Income Tax \n(NIIT) for the first time. For detailed \ninformation, see Pub. 925 and \nRegulations section 1.469-11(b)(3)\n(iv).\nLimitation on grouping certain ac-\ntivities. The following activities may \nnot be grouped together.\n1. A rental activity with a trade or \nbusiness activity unless the activities \nbeing grouped together make up an \nappropriate economic unit and:\na. The rental activity is \ninsubstantial relative to the trade or \nbusiness activity or vice versa, or\nb. Each owner of the trade or \nbusiness activity has the same \nproportionate ownership interest in \nthe rental activity. If so, the portion of \nthe rental activity involving the rental \nof property used in the trade or \nbusiness activity may be grouped with \nthe trade or business activity.\n2. An activity involving the rental of \nreal property with an activity involving \nthe rental of personal property (except \npersonal property provided in \nconnection with the real property or \nvice versa).\n3. Any activity with another activity \nin a different type of business and in \nwhich you hold an interest as a limited \npartner or as a limited entrepreneur \n(as defined in section 464(e)(2)) if that \nother activity engages in holding, \nproducing, or distributing motion \npicture films or videotapes; farming; \nleasing section 1245 property; or \nexploring for (or exploiting) oil and gas \nresources or geothermal deposits.\nActivities conducted through part-\nnerships, S corporations, and C \ncorporations subject to section \n469. Once a partnership or \ncorporation determines its activities \nunder these rules, a partner or \nshareholder may use these rules to \ngroup those activities with:\n• Each other,\n• Activities conducted directly by the \npartner or shareholder, or\n• Activities conducted through other \npartnerships and corporations.\nA partner or shareholder may not \ntreat as separate activities those \nactivities grouped together by the \npartnership or corporation.\nPartial disposition of an activity. \nYou may treat the disposition of \nsubstantially all of an activity as a \nseparate activity if you can prove with \nreasonable certainty:\n1. The prior year unallowed \nlosses, if any, allocable to the part of \nthe activity disposed of; and\n2. The net income or loss for the \nyear of disposition allocable to the \npart of the activity disposed of.\nDisclosure Requirement\nFor tax years beginning after January \n24, 2010, the following disclosure \nrequirements for groupings apply. You \nare required to report certain changes \nto your groupings that occur during \nthe tax year to the IRS. If you fail to \nreport these changes, each trade or \nbusiness activity or rental activity will \nbe treated as a separate activity. You \nwill be considered to have made a \ntimely disclosure if you filed all \naffected income tax returns consistent \nwith the claimed grouping and make \nthe required disclosure on the income \ntax return for the year in which you \nfirst discovered the failure to disclose. \nIf the IRS discovered the failure to \ndisclose, you must have reasonable \ncause for not making the required \ndisclosure. For more information on \ndisclosure requirements, see \nRevenue Procedure 2010-13 \navailable at IRS.gov/irb/\n2010-04_IRB#RP-2010-13.\nNew grouping. You must file a \nwritten statement with your original \nincome tax return for the first tax year \nin which two or more activities are \noriginally grouped into a single \nactivity. The statement must provide \nthe names, addresses, and employer \nidentification numbers (EINs), if \napplicable, for the activities being \ngrouped as a single activity. In \naddition, the statement must contain a \ndeclaration that the grouped activities \nmake up an appropriate economic \nunit for the measurement of gain or \nloss under the passive activity rules.\nAddition to an existing grouping. \nYou must file a written statement with \nyour original income tax return for the \ntax year in which you add a new \nactivity to an existing group. The \nstatement must provide the name, \naddress, and EIN, if applicable, for the \nactivity that is being added and for the \nactivities in the existing group. In \naddition, the statement must contain a \nInstructions for Form 8582-CR (Rev. 12-2019)\n-5-\n",
"declaration that the activities make up \nan appropriate economic unit for the \nmeasurement of gain or loss under \nthe passive activity rules.\nRegrouping. You must file a written \nstatement with your original income \ntax return for the tax year in which you \nregroup the activities. The statement \nmust provide the names, addresses, \nand EINs, if applicable, for the \nactivities that are being regrouped. If \ntwo or more activities are being \nregrouped into a single activity, the \nstatement must contain a declaration \nthat the regrouped activities make up \nan appropriate economic unit for the \nmeasurement of gain or loss under \nthe passive activity rules. In addition, \nthe statement must contain an \nexplanation of why the original \ngrouping was clearly inappropriate or \nthe nature of the material change in \nthe facts and circumstances that \nmade the original grouping clearly \ninappropriate.\nDispositions\nUnallowed PACs, unlike unallowed \npassive activity losses, aren’t allowed \nwhen you dispose of your interest in \nan activity. However, you may elect to \nincrease the basis of the credit \nproperty by the amount of the original \nbasis reduction of the property to the \nextent that the credit hasn’t been \nallowed under the passive activity \nrules. Unallowed PACs that aren’t \nused to increase the basis of the \ncredit property are carried forward \nuntil they are allowed. To make the \nelection, complete Form 8582-CR, \nPart VI. No basis adjustment may be \nelected on a partial disposition of your \ninterest in a passive activity.\nExample of How To Complete \nForm 8582-CR\nNote. For tax years beginning after \n2019, line numbers on the referenced \nforms may change. See the form \ninstructions for the referenced forms \non how to report the passive activity \ncredit.\nIn 2019, John Jones purchased an \ninterest as a limited partner in \nPartnership A (which was an eligible \nsmall business). Mr. Jones is married \nand files a joint return. During 2019, \nthe partnership placed in service a \nresidential rental building that \nqualified for the low-income housing \ncredit. He has no other general \nbusiness credits.\n• Mr. Jones received a Schedule K-1 \n(Form 1065) from the partnership. The \nlow-income housing credit ($12,000) \nis shown on Schedule K-1, box 15 \nwith code D.\n• Mr. Jones's net passive income for \n2019 is zero.\n• Mr. Jones will need the following \nforms to figure the low-income \nhousing credit.\n1. Form 8586, Low-Income \nHousing Credit (not illustrated).\n2. Form 3800, General Business \nCredit (not illustrated).\n3. Form 8582-CR, Passive \nActivity Credit Limitations.\nStep 1. Mr. Jones follows the \ninstructions for code D on \nSchedule K-1, box 15, and enters the \n$12,000 low-income housing credit on \nlines 11 and 12 of Form 8586 and \ncarries over the total to Form 3800, \nPart III, line 4d, column (c).\nStep 2. Mr. Jones checks box B in \nPart III of Form 3800 and brings the \n$12,000 credit from the passive \nactivity to line 32.\nStep 3. Line 33 of Form 3800 asks \nfor the passive activity credits allowed \nfor the current tax year. The amount is \nfigured on Form 8582-CR and the \nworksheets. Worksheet 3 of Form \n8582-CR is used for the post-1989 \nlow-income housing credits.\nWorksheet 3 for Lines 3a and 3b\nTotal. Enter on lines 3a and 3b of Form 8582-CR\n(keep for your records)\nPrior Year\nUnallowed Credits\nCurrent Year\nCredits\nTotal Credits\nFrom\nForm\nName of Activity\n(c) Add cols. (a) and (b)\n(b) Credit line 3b\n(a) Credit line 3a\n12,000\nPartnership A\n12,000\n8586/3800, line 32\n-6-\nInstructions for Form 8582-CR (Rev. 12-2019)\n",
"Form 8582-CR \n(Rev. December 2019)\nDepartment of the Treasury \nInternal Revenue Service\nPassive Activity Credit Limitations\n▶ See separate instructions.\n▶ Attach to Form 1040, 1040-SR, or 1041.\n▶ Go to www.irs.gov/Form8582CR for the latest information.\nOMB No. 1545-1034\nAttachment \nSequence No. 89\nName(s) shown on return\nIdentifying number\nPart I\nPassive Activity Credits\nCaution: If you have credits from a publicly traded partnership, see Publicly Traded Partnerships (PTPs) in the \ninstructions.\nCredits From Rental Real Estate Activities With Active Participation (Other Than Rehabilitation \nCredits and Low-Income Housing Credits) (See Lines 1a through 1c in the instructions.)\n1 \na\nCredits from Worksheet 1, column (a).\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a \nb Prior year unallowed credits from Worksheet 1, column (b) .\n.\n.\n.\n.\n.\n.\n1b\nc Add lines 1a and 1b\n.\n.\n.\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 \nRehabilitation Credits From Rental Real Estate Activities and Low-Income Housing Credits for \nProperty Placed in Service Before 1990 (or From Pass-Through Interests Acquired Before 1990) \n(See Lines 2a through 2c in the instructions.)\n2 \na\nCredits from Worksheet 2, column (a).\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2a \nb Prior year unallowed credits from Worksheet 2, column (b) .\n.\n.\n.\n.\n.\n.\n2b\nc Add lines 2a and 2b\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2c \nLow-Income Housing Credits for Property Placed in Service After 1989 (See Lines 3a through 3c in \nthe instructions.)\n3a\nCredits from Worksheet 3, column (a).\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3a \nb Prior year unallowed credits from Worksheet 3, column (b) .\n.\n.\n.\n.\n.\n.\n3b\nc Add lines 3a and 3b\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3c \nAll Other Passive Activity Credits (See Lines 4a through 4c in the instructions.)\n4 \na\nCredits from Worksheet 4, column (a).\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4a \nb Prior year unallowed credits from Worksheet 4, column (b) .\n.\n.\n.\n.\n.\n.\n4b\nc Add lines 4a and 4b\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4c \n5 \nAdd lines 1c, 2c, 3c, and 4c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5 \n6 \nEnter the tax attributable to net passive income (see instructions)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nSubtract line 6 from line 5. If line 6 is more than or equal to line 5, enter -0- and see instructions \n7 \nNote: If your fling status is married fling separately and you lived with your spouse at any time during the\nyear, do not complete Part II, III, or IV. Instead, go to line 37.\nPart IV\nSpecial Allowance for Low-Income Housing Credits for Property Placed in Service After 1989\nNote: Complete this part only if you have an amount on line 3c. Otherwise, go to Part V.\n31 \nIf you completed Part III, enter the amount from line 19. Otherwise, subtract line 16 from line 7 .\n.\n.\n31 \n32 \nEnter the amount from line 30\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n32 \n33 \nSubtract line 32 from line 31. If zero, enter -0- here and on line 36\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n33 \n34 \nEnter the smaller of line 3c or line 33 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n34 \n35 \nTax attributable to the remaining special allowance (see instructions)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n35 \n36 \nEnter the smaller of line 34 or line 35 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n36 \nStep 4. Mr. Jones follows the instructions for Worksheet 3 and enters the total credits from column (a) of that worksheet on Form 8582-CR,\nline 3a. He enters the total credits on line 3c and completes lines 5 through 7. Mr. Jones can skip Parts II and III and go to Part IV because the \nonly credit he has is from a post-1989 low-income housing credit. He must also complete the computation for line 35 in the instructions to\nget the amount to enter on line 35 of the form.\nJohn and Mary Jones\n123-00-4567\n12,000\n12,000\n12,000\n12,000\n12,000\n12,000\n12,000\n-0-\n-0-\n8,250\n8,250\nInstructions for Form 8582-CR (Rev. 12-2019)\n-7-\n",
"Specific Instructions\nCurrent Year Credits\nConvert any current year qualified \nexpenditures into credits before \nbeginning Worksheet 1, 2, 3, or 4. If \nthe credits are from more than one \nactivity or are of more than one type, \nseparate the credits by activity and by \ntype before making entries in the \nworksheets.\nFor tax years beginning after \n2019, line numbers on the \nreferenced forms may \nchange. See the form instructions for \nthe referenced forms on how to report \nthe current year passive activity credit.\nExample. You have a low-income \nhousing credit from one activity and a \nresearch credit from a different \nactivity. Enter the low-income housing \ncredit in column (a) of Worksheet 2 or \n3 and make a separate entry for the \nresearch credit in column (a) of \nWorksheet 4.\nCAUTION\n!\nForm 3800, General Business \nCredit. Enter the credits from Form \n3800, lines 2, 23, and 32, in column \n(a) of Worksheet 1, 2, 3, or 4.\nForm 8834, Qualified Electric Vehi-\ncle Credit. See the Instructions for \nForm 8834 for the amount to enter in \ncolumn (a) of Worksheet 1 or 4.\nPrior Year Unallowed \nCredits\nTo figure this year's PAC, you must \ntake into account any credits from \npassive activities disallowed for prior \nyears and carried forward to this year.\nIf you had only one type of prior \nyear unallowed credit from a single \npassive activity, figure your prior year \nunallowed credit by subtracting line 37 \nof your prior year Form 8582-CR from \nline 5 of your prior year Form \n8582-CR.\nOtherwise, your prior year \nunallowed credits are the amounts \nshown in column (b) of Worksheet 9 in \nthe prior year Instructions for Form \n8582-CR. Enter the prior year \nunallowed credits in column (b) of \nWorksheet 1, 2, 3, or 4, whichever \napplies.\nYou must adjust a prior year \nunallowed credit if you had to \nrecapture any part of the \ncredit (for example, due to the early \ndisposition of property) or transfer the \ncredit to a bankruptcy estate.\nPart I—Passive Activity \nCredits\nUse Part I to combine your credits \nfrom passive activities to determine if \nyou have a PAC for the current year.\nIf your credits from all passive \nactivities exceed the tax attributable to \nnet passive income, you have a PAC \nfor the current year. Generally, you \nhave net passive income if line 4 of \nForm 8582 shows income. For more \ninformation, see the instructions for \nForm 8582-CR, line 6.\nCAUTION\n!\nLine 35 computation:\nLine 35. Figure the tax attributable to the remaining special allowance as follows:\nA. Taxable income\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nB. \n \nTax on line A. for Form 1040 or 1040-SR, use the Tax Table, Tax Computation Worksheet, or other \nappropriate method you used to fgure your tax. For Form 1041, use the Tax Rate Schedules, the Qualifed \nDividends Tax Worksheet, or Schedule D, whichever applies \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nC. \n \nEnter $25,000 ($12,500 if married fling a separate return and you and \nyour spouse lived apart at all times during the year) \n.\n.\n.\n.\n.\nD. Enter amount, if any, from Form 8582, line 10 \n.\n.\n.\n.\n.\n.\n.\nE. Enter amount, if any, from Form 8582, line 14 \n.\n.\n.\n.\n.\n.\n.\nF. Subtract lines D and E from line C \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nG. Subtract line F from line A .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nH. \n \n \nTax on line G. for Form 1040 or 1040-SR, use the Tax Table, Tax Computation Worksheet, or other \nappropriate method you used to fgure your tax. For Form 1041, use the Tax Rate Schedules, the Qualifed \nDividends Tax Worksheet, or Schedule D, whichever applies \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nI. Subtract line H from line B .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nJ. Add lines 16 and 30 of Form 8582-CR and enter the total \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nK. \n \nTax attributable to the remaining special allowance. Subtract line J from line I. Enter the result on \nForm 8582-CR, line 35 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nNote. When using taxable income in the above computation, it isn’t necessary to refgure items that are based on a percentage of \nadjusted gross income\nStep 5. Mr. Jones completes Form 8582-CR, Part V.\nPart V\nPassive Activity Credit Allowed\n37 \nPassive Activity Credit Allowed. Add lines 6, 16, 30, and 36. See instructions to fnd out how to \nreport the allowed credit on your tax return and how to allocate allowed and unallowed credits if you\nhave more than one credit or credits from more than one activity. If you have any credits from a \npublicly traded partnership, see Publicly Traded Partnerships (PTPs) in the instructions.\n.\n.\n.\n.\n37 \nStep 6. After completing Form 8582-CR, Mr. Jones determines his allowed and unallowed credit. Because he has only one type of \ncredit from a single passive activity, his allowed low-income housing credit for 2019 is the amount on line 37, or $8,250. His unallowed \ncredit of $3,750 is determined by subtracting the allowed credit on line 37 from the total credit on line 5 ($12,000 – $8,250).\nStep7. Mr. Jones enters the allowed passive activity credit of $8,250 on Form 3800, line 33, and completes the rest of that form \naccording to the Instructions for Form 3800. The unallowed credit of $3,750 is carried forward and used to fgure the passive activity \ncredit allowed for 2020.\n305,000\n78,105\n25,000\n25,000\n-0-\n-0-\n280,000\n69,855\n8,250\n8,250\n-0-\n8,250\n-8-\nInstructions for Form 8582-CR (Rev. 12-2019)\n",
"Lines 1a through 1c. Individuals \nand qualifying estates that actively \nparticipated in rental real estate \nactivities must include the credits \n(other than rehabilitation credits or \nlow-income housing credits) from \nthese activities on lines 1a through 1c. \nUse Worksheet 1 to figure the \namounts to enter on lines 1a and 1b.\nSee Part II—Special Allowance for \nRental Real Estate Activities With \nActive Participation, earlier.\nIf you are married filing a \nseparate return and lived with \nyour spouse at any time \nduring the year, even if you actively \nparticipated in the rental real estate \nactivity, include the credits in \nWorksheet 4, not in Worksheet 1.\nNote. You may take credits that \narose in a prior tax year (other than \nlow-income housing and rehabilitation \ncredits) under the special allowance \nonly if you actively participated in the \nrental real estate activity for both that \nprior year and this year. If you didn’t \nactively participate for both years, \ninclude the credits in Worksheet 4, not \nin Worksheet 1.\nLines 2a through 2c. Individuals \n(including limited partners) and \nqualifying estates who had \nrehabilitation credits from rental real \nestate activities or low-income \nhousing credits for property placed in \nservice before 1990 must include the \ncredits from those activities on lines \n2a through 2c. Use Worksheet 2 to \nfigure the amounts to enter on lines 2a \nand 2b.\nIf you have low-income housing \ncredits for property placed in service \nafter 1989, include those credits in \nWorksheet 3 instead of Worksheet 2. \nIf you held an indirect interest in the \nproperty through a partnership, S \ncorporation, or other pass-through \nentity, use Worksheet 3 only if you \nalso acquired your interest in the \npass-through entity after 1989.\nLines 3a through 3c. Individuals \n(including limited partners) and \nqualifying estates who had \nlow-income housing credits from \nrental real estate activities for property \nplaced in service after 1989 must \ninclude those credits on lines 3a \nthrough 3c. If you held an indirect \ninterest in the property through a \npartnership, S corporation, or other \nCAUTION\n!\npass-through entity, use lines 3a \nthrough 3c only if you also acquired \nyour interest in the pass-through entity \nafter 1989. Use Worksheet 3 to figure \nthe amounts to enter on lines 3a and \n3b.\nInclude the credits in \nWorksheet 4, but not in \nWorksheet 2 or 3, if you are \nmarried filing a separate return and \nlived with your spouse at any time \nduring the year.\nLines 4a through 4c. Individuals \nmust include on lines 4a through 4c \ncredits from passive activities that \nweren’t entered on Worksheets 1, 2, \nor 3. Trusts must include credits from \nall passive activities in Worksheet 4. \nUse Worksheet 4 to figure the \namounts to enter on lines 4a and 4b.\nLine 6. If Form 8582, line 4, shows \nnet income or you didn’t complete \nForm 8582 because you had net \npassive income, you must figure the \ntax on the net passive income. If you \nhave an overall loss on an entire \ndisposition of your interest in a \npassive activity, reduce net passive \nincome, if any, on Form 8582, line 4, \nto the extent of the loss (but not below \nzero) and use only the remaining net \npassive income in the computation \nbelow. If you had a net passive activity \nloss, enter -0- on line 6 and go to \nline 7.\nFigure the tax on net passive \nincome as follows.\nA. Taxable income \nincluding net \npassive income\n. .\n \nB. Tax on line A* \n. . . . . . . . .\n \nC. Taxable income \nwithout net passive \nincome\n. . . . . . .\n \nD. Tax on line C*\n. . . . . . . . .\n \nE. Subtract line D from line B \nand enter the result on \nForm 8582-CR, line 6\n. . . . .\n \n* For Form 1040 or 1040-SR, use the Tax Table, Tax \nComputation Worksheet, or other appropriate \nmethod you used to figure your tax. For Form 1041, \nuse the Tax Rate Schedule, Qualified Dividends Tax \nWorksheet, or Schedule D, whichever applies. \nNote. When using taxable income in \nthe above computation, it isn’t \nnecessary to refigure items that are \nbased on a percentage of adjusted \ngross income.\nCAUTION\n!\nLine 7. If line 7 is zero because the \ntax on the net passive income on \nline 6 is greater than your credits from \npassive activities on line 5, all your \ncredits from passive activities are \nallowed. In this case, enter the \namount from line 5 on line 37 and \nreport the credits on the forms \nnormally used. Don’t complete \nWorksheets 5 through 9.\nPart II—Special Allowance \nfor Rental Real Estate \nActivities With Active \nParticipation\nMarried persons filing \nseparate returns who lived \nwith their spouses at any time \nduring the year aren’t eligible to \ncomplete Part II.\nUse Part II to figure the credit \nallowed if you have any credits from \nrental real estate activities in which \nyou actively participated (other than \nrehabilitation credits and low-income \nhousing credits). See Rental \nActivities, earlier, for details.\nLine 9. Married persons filing \nseparate returns who lived apart from \ntheir spouses at all times during the \nyear must enter $75,000 on line 9 \ninstead of $150,000. Married persons \nfiling separate returns who lived with \ntheir spouses at any time during the \nyear aren’t eligible for the special \nallowance. They must enter -0- on \nline 16 and go to line 17.\nLine 10. To figure modified adjusted \ngross income, combine all the \namounts used to figure adjusted gross \nincome, except don’t take into \naccount:\n• Any passive activity loss as defined \nin section 469(d)(1),\n• Any rental real estate loss allowed \nto real estate professionals (defined \nunder Activities That Aren’t Passive \nActivities, earlier),\n• Any overall loss from a PTP,\n• The taxable amount of social \nsecurity and tier 1 railroad retirement \nbenefits,\n• Deductible contributions to \ntraditional individual retirement \naccounts (IRAs) and section 501(c)\n(18) pension plans,\n• The deduction allowed for \nself-employment taxes,\n• The exclusion from income of \ninterest from series EE and I U.S. \nCAUTION\n!\nInstructions for Form 8582-CR (Rev. 12-2019)\n-9-\n",
"savings bonds used to pay higher \neducation expenses,\n• The exclusion of amounts received \nunder an employer's adoption \nassistance program,\n• The student loan interest deduction,\n• The tuition and fees deduction, or\n• Foreign-derived intangible income \nand global intangible low-taxed \nincome.\nInclude in modified adjusted gross \nincome any portfolio income and \nexpenses that are clearly and directly \nallocable to portfolio income. Also \ninclude any income that is treated as \nnonpassive income, such as overall \ngain from a PTP and net income from \nan activity or item of property subject \nto the recharacterization of passive \nincome rules. For information on \nrecharacterization of income, see \nPub. 925 or Temporary Regulations \nsection 1.469-2T(f).\nWhen figuring modified adjusted \ngross income, any overall loss from \nan entire disposition of an interest in a \npassive activity is taken into account \nas a nonpassive loss if you don’t have \nany net passive income after \ncombining net income and losses \nfrom all other passive activities (that \nis, Form 8582, line 4 is a loss or zero). \nIf you do have net passive income \nwhen you combine the net losses and \nnet income from all other passive \nactivities, the overall loss from the \ndisposition is taken into account as a \nnonpassive loss only to the extent that \nit exceeds that net passive income.\nLine 12. Don’t enter more than \n$12,500 on line 12 if you are married \nfiling a separate return and you and \nyour spouse lived apart at all times \nduring the year. Married persons filing \nseparate returns who lived with their \nspouses at any time during the year \naren’t eligible for the special \nallowance. They must enter -0- on \nline 16 and go to line 17.\nLine 15. Figure the tax attributable to \nthe amount on line 14 as follows.\nNote. When using taxable income in \nthe computation below, it isn’t \nnecessary to refigure items that are \nbased on a percentage of adjusted \ngross income.\nLines 1a and 1b. Use Worksheet 1 to fgure the amounts to enter on lines 1a and 1b. Use line 1a for credits from rental real estate\nactivities with active participation for the current year and line 1b for prior year unallowed credits from rental real estate activities with\nactive participation in both the prior year in which the credit arose and the current year. See Special Allowance for Rental Real Estate\nActivities, earlier, for a defnition of active participation.\nAfter you complete the worksheet below, enter the totals of columns (a) and (b) on the corresponding lines of Form 8582-CR and \nFor credits from Form 3800, enter the source form (for example, Form 3468 or Form 6765) and “Form 3800, line” followed by the\nappropriate line number (2, 23, or 32) in the “From Form” column. \nthen\ncomplete line 1c.\nNote: Rehabilitation credits from rental real estate activities and low-income housing credits must be entered in Worksheet 2 or 3,\nwhichever applies, even if you actively participated in the activity.\n(keep for your records)\nWorksheet 1 for Lines 1a and 1b\nPrior Year\nUnallowed Credits\nCurrent Year\nCredits\nTotal Credits\nFrom\nForm\nName of Activity\n(c) Add cols. (a) and (b)\n(b) Credit line 1b\n(a) Credit line 1a\nTotals. Enter on lines 1a and 1b of Form 8582-CR\nLines 2a and 2b. Use Worksheet 2 to fgure the amounts to enter on lines 2a and 2b. Use line 2a for rehabilitation credits and\nlow-income housing credits from rental real estate activities for the current year and line 2b for prior year unallowed credits from those\nactivities. However, use Worksheet 3 instead of Worksheet 2 for low-income housing credits for property placed in service after 1989. If\nyou held an indirect interest in the property through a partnership, S corporation, or other pass-through entity, use Worksheet 3 only if\nyou also acquired your interest in the pass-through entity after 1989. Use this worksheet if you don’t meet both requirements.\nAfter you complete the worksheet below, enter the totals of columns (a) and (b) on the corresponding lines of Form 8582-CR and\nEnter the source form (Form 3468 or Form 8586) and “Form 3800, line” followed by the appropriate line number (2, 23, or 32) in the\n“From Form” column.\nthen complete line 2c.\n(keep for your records)\nWorksheet 2 for Lines 2a and 2b\nPrior Year\nUnallowed Credits\nCurrent Year\nCredits\nTotal Credits\nFrom\nForm\nName of Activity\n(c) Add cols. (a) and (b)\n(b) Credit line 2b\n(a) Credit line 2a\nTotals. Enter on lines 2a and 2b of Form 8582-CR\n-10-\nInstructions for Form 8582-CR (Rev. 12-2019)\n",
"A. Taxable income . . .\n \nB. Tax on line A*\n. . . . . . . . . .\n \nC. Enter amount from \nForm 8582-CR, \nline 14 . . . . . . . . .\n \nD. Subtract line C from \nline A\n. . . . . . . . .\n \nE. Tax on line D*\n. . . . . . . . . .\n \nF. Subtract line E from line B \nand enter the result on \nForm 8582-CR, line 15\n. . . .\n \n* For Form 1040 or 1040-SR, use the Tax Table, \nTax Computation Worksheet, or other appropriate \nmethod you used to figure your tax. For Form \n1041, use the Tax Rate Schedule, Qualified \nDividends Tax Worksheet, or Schedule D, \nwhichever applies.\nLines 3a and 3b. Use Worksheet 3 to fgure the amounts to enter on lines 3a and 3b for low-income housing credits for property\nplaced in service after 1989. If you held an indirect interest in the property through a partnership, S corporation, or other pass-through\nentity, use Worksheet 3 only if you also acquired your interest in the pass-through entity after 1989. Use line 3a for the current year\ncredits and line 3b for prior year unallowed credits for those activities.\nWorksheet 3 for Lines 3a and 3b\nTotals. Enter on lines 3a and 3b of Form 8582-CR\nAfter you complete the worksheet below, enter the totals of columns (a) and (b) on the corresponding lines of Form 8582-CR and\nEnter “Form 3800, line” followed by the appropriate line number (2, 23, or 32) in the “From Form” column.\nthen complete line 3c.\n(keep for your records)\nPrior Year\nUnallowed Credits\nCurrent Year\nCredits\nTotal Credits\nFrom\nForm\nName of Activity\n(c) Add cols. (a) and (b)\n(b) Credit line 3b\n(a) Credit line 3a\nLines 4a and 4b. Use Worksheet 4 to fgure the amounts to enter on lines 4a and 4b. Use line 4a for all other passive activity credits for\nthe current year and line 4b for prior year unallowed credits from those activities.\nAfter you complete the worksheet below, enter the totals of columns (a) and (b) on the corresponding lines of Form 8582-CR and\nFor credits from Form 3800, enter the source form (for example, Form 3468 or Form 6765) and “Form 3800, line” followed by the\nappropriate line number (2, 23, or 32) in the “From Form” column.\nthen complete line 4c.\n(keep for your records)\nWorksheet 4 for Lines 4a and 4b\nPrior Year\nUnallowed Credits\nCurrent Year\nCredits\nTotal Credits\nFrom\nForm\nName of Activity\n(c) Add cols. (a) and (b)\n(b) Credit line 4b\n(a) Credit line 4a\nTotals. Enter on lines 4a and 4b of Form 8582-CR\nInstructions for Form 8582-CR (Rev. 12-2019)\n-11-\n",
"Part III—Special Allowance \nfor Rehabilitation Credits \nFrom Rental Real Estate \nActivities and Low-Income \nHousing Credits for \nProperty Placed in Service \nBefore 1990 (or From \nPass-Through Interests \nAcquired Before 1990)\nMarried persons filing \nseparate returns who lived \nwith their spouses at any time \nduring the year aren’t eligible to \ncomplete Part III.\nUse Part III to figure the credit \nallowed if you have any rehabilitation \ncredits or low-income housing credits \nfor property placed in service before \n1990. Also use this part if your \nlow-income housing credit is from a \npartnership, S corporation, or other \npass-through entity in which you \nacquired your interest before 1990, \nregardless of the date the property \nwas placed in service.\nLine 21. Married persons filing \nseparate returns who lived apart from \ntheir spouses at all times during the \nyear must enter $125,000 on line 21, \ninstead of $250,000.\nSkip lines 21 through 26 if you \ncompleted Part II of this form and your \nmodified adjusted gross income on \nline 10 was $100,000 or less ($50,000 \nor less if married filing separately and \nyou lived apart from your spouse for \nthe entire year). Instead, enter the \namount from line 15 on line 27.\nLine 24. Don’t enter more than \n$12,500 on line 24 if you are married \nfiling a separate return and lived apart \nfrom your spouse for the entire year.\nLine 27. Figure the tax attributable to \nthe amount on line 26 as follows.\nCAUTION\n!\nA. Taxable income\n. . . .\n \nB. Tax on line A* \n. . . . . . . . . .\n \nC. Enter amount from Form \n8582-CR, line 26\n. . . .\n \nD. Subtract line C from line \nA\n. . . . . . . . . . . . .\n \nE. Tax on line D* \n. . . . . . . . . .\n \nF. Subtract line E from line B and \nenter the result on Form 8582-CR, \nline 27 \n. . . . . . . . . . . . . .\n \n* For Form 1040 or 1040-SR, use the Tax Table, Tax \nComputation Worksheet, or other appropriate \nmethod you used to figure your tax. For Form 1041, \nuse the Tax Rate Schedule, Qualified Dividends Tax \nWorksheet, or Schedule D, whichever applies.\nNote. When using taxable income in \nthe above computation, it isn’t \nnecessary to refigure items that are \nbased on a percentage of adjusted \ngross income.\nPart IV—Special \nAllowance for Low-Income \nHousing Credits for \nProperty Placed in Service \nAfter 1989\nMarried persons filing \nseparate returns who lived \nwith their spouses at any time \nduring the year aren’t eligible to \ncomplete Part IV.\nUse Part IV to figure the credit \nallowed if you have any low-income \nhousing credits for property placed in \nservice after 1989. If you held an \nindirect interest in the property \nthrough a partnership, S corporation, \nor other pass-through entity, use Part \nIV only if your interest in the \npass-through entity was also acquired \nafter 1989.\nCAUTION\n!\nLine 35. Figure the tax attributable to \nthe remaining special allowance as \nfollows.\nA. Taxable income\n. . . . .\n \nB. Tax on line A* \n. . . . . . . . . . .\n \nC. Enter $25,000 \n($12,500 if married \nfiling a separate \nreturn and you and \nyour spouse lived \napart at all times \nduring the \nyear)\n. . . . . . . .\n \nD. Enter amount, if \nany, from Form\n8582, line 10\n. . .\n \nE. Enter the amount, \nif any, from Form\n8582, line 14\n. . .\n \nF. Subtract lines D and E \nfrom line C\n. . . . . . . .\n \nG. Subtract line F from line \nA\n. . . . . . . . . . . . . .\n \nH. Tax on line G*\n. . . . . . . . . . .\n \nI. Subtract line H from line B\n. . . .\n \nJ. Add lines 16 and 30 of \nForm 8582-CR and enter the \ntotal\n. . . . . . . . . . . . . . . . .\n \nK. Tax attributable to the remaining \nspecial allowance. Subtract line J \nfrom line I. Enter the result on \nForm 8582-CR, line 35\n. . . . . .\n \n* For Form 1040 or 1040-SR, use the Tax Table, Tax \nComputation Worksheet, or other appropriate \nmethod you used to figure your tax. For Form 1041, \nuse the Tax Rate Schedule, Qualified Dividends Tax \nWorksheet, or Schedule D, whichever applies.\nNote. When using taxable income in \nthe above computation, it isn’t \nnecessary to refigure items that are \nbased on a percentage of adjusted \ngross income.\n-12-\nInstructions for Form 8582-CR (Rev. 12-2019)\n",
"Instructions for Worksheet 5\nComplete Worksheet 5 if you have an amount on Form 8582-CR, line 1c and you have credits from more than one activity. For credits\nto be reported on Form 3800, enter “Form 3800, line” followed by the appropriate line number (3, 24, or 33).\nColumn (a). Enter the credits from Worksheet 1, column (c), in column (a) of this worksheet.\nColumn (b). Divide each of the credits shown in column (a) by the total of the credits in column (a) and enter the ratio for each of the\nactivities in column (b). The total of all the ratios must equal 1.00.\nColumn (c). Multiply Form 8582-CR, line 16 by the ratios in column (b) and enter the result in column (c). If the total of this column is\nthe same as the total of column (a), all credits for the activities in column (a) of this worksheet are allowed. Report them on the forms\nnormally used, and complete Worksheet 6 if you have credits shown in Worksheet 2. Also complete Worksheet 7 or 8 if you have\ncredits shown in Worksheet 3 or 4. If the total of column (a) is more than the total of column (c), complete column (d).\nColumn (d). Subtract column (c) from column (a) and enter the result in this column. Also enter the name of each activity and the form\nthe credit is reported on in Worksheet 8 and enter the amount from column (d) of this worksheet in column (a) of Worksheet 8. Also\ncomplete Worksheet 6 or 7 if you have credits on Form 8582-CR, line 2c or 3c.\n(keep for your records)\nWorksheet 5 for Credits on Line 1a or 1b\n(b) Ratios\n(c) Special\nAllowance\n(d) Subtract\ncolumn (c) from\ncolumn (a)\n(a) Credits\nForm To Be\nReported on\nName of Activity\nTotals\n1.00\nInstructions for Worksheet 6\nComplete Worksheet 6 if you have an amount on Form 8582-CR, line 2c and you have credits from more than one activity. For credits\nto be reported on Form 3800, enter “Form 3800, line” followed by the appropriate line number (3, 24, or 33).\nColumn (a). Enter the credits from Worksheet 2, column (c), in column (a) of this worksheet.\nColumn (b). Divide each of the credits shown in column (a) by the total of the credits in column (a) and enter the ratio for each of the\nactivities in column (b). The total of all the ratios must equal 1.00.\nColumn (c). Multiply Form 8582-CR, line 30 by the ratios in column (b) and enter the result in column (c). If the total of this column is\nthe same as the total of column (a), all credits for the activities in column (a) of this worksheet are allowed. Report them on the forms\nnormally used, and complete Worksheet 7 or 8 if you have credits shown in Worksheet 3 or 4 or amounts in column (d) of Worksheet 5.\nIf the total of column (a) is more than the total of column (c), complete column (d).\nColumn (d). Subtract column (c) from column (a) and enter the result in this column. Also enter the name of each activity and the form\nthe credit is reported on in Worksheet 8 and enter the amount from column (d) of this worksheet in column (a) of Worksheet 8.\n(keep for your records)\nWorksheet 6 for Credits on Line 2a or 2b\n(d) Subtract\ncolumn (c) from\ncolumn (a)\n(c) Special\nAllowance\n(b) Ratios\n(a) Credits\nForm To Be\nReported on\nName of Activity\n1.00\nTotals\nInstructions for Form 8582-CR (Rev. 12-2019)\n-13-\n",
"Instructions for Worksheet 8\nComplete Worksheet 8 if you have credits on Form 8582-CR, line 4c from more than one activity or reported on different forms or you have\namounts in column (d) of Worksheets 5, 6, or 7. For credits to be reported on Form 3800, enter “Form 3800, line” followed by the appropriate line \nnumber (3, 24, or 33).\nColumn (a). Enter the amounts, if any, from column (c) of Worksheet 4 and column (d) of Worksheets 5, 6, and 7.\nColumn (b). Divide each of the credits in column (a) by the total of all the credits in column (a) and enter the ratio for each of the activities in\ncolumn (b). The total of all the ratios must equal 1.00.\nColumn (c). Complete the following computation:\nA. Enter Form 8582-CR, line 5\nB. Enter Form 8582-CR, line 37\nC. Subtract line B from line A\nMultiply line C by the ratios in column (b) and enter the results in column (c). Complete Worksheet 9 to determine the credits allowed for the\ncurrent year.\n(keep for your records)\nWorksheet 8—Allocation of Unallowed Credits\n(c) Unallowed Credits\n(b) Ratios\n(a) Credits\nForm To Be\nReported on\nName of Activity\n1.00\nTotals\nInstructions for Worksheet 9\nColumn (a). Enter all the activities shown in Worksheet 8. The credits entered in column (a) of this worksheet are the credits shown in column\n(c) of Worksheets 1, 2, 3, and 4 for the activities listed in Worksheet 8. For credits to be reported on Form 3800, enter “Form 3800, line”\nfollowed by the appropriate line number (3, 24, or 33).\nColumn (b). Enter the amounts from column (c) of Worksheet 8 in this column. These are your unallowed credits for the current year.\nColumn (c). Subtract column (b) from column (a). These are the allowed credits for the current year. Report the amounts in this column on the\nforms normally used. See Reporting Allowed Credits on Your Tax Return, in the instructions.\n(keep for your records)\nWorksheet 9—Allowed Credits\n(c) Allowed Credits\n(b) Unallowed Credits\n(a) Credits\nForm To Be\nReported on\nName of Activity\nTotals\nInstructions for Worksheet 7\nComplete Worksheet 7 if you have credits on Form 8582-CR, line 3c and you have credits from more than one activity. \nColumn (a). Enter the credits from Worksheet 3, column (c), in column (a) of this worksheet.\nColumn (b). Divide each of the credits shown in column (a) by the total of the credits in column (a) and enter the ratio for each of the activities\nin column (b). The total of all the ratios must equal 1.00.\nColumn (c). Multiply Form 8582-CR, line 36 by the ratios in column (b) and enter the result in column (c). If the total of this column is the same\nas the total of column (a), all credits for the activities in column (a) of this worksheet are allowed. Report them on the forms normally used, and\ncomplete Worksheet 8 if you have credits shown in Worksheet 4 or amounts in column (d) of Worksheet 5 or 6. If the total of column (a) is\nmore than the total of column (c), complete column (d).\nColumn (d). Subtract column (c) from column (a) and enter the result in this column. Also enter the name of each activity and the form the\ncredit is reported on in Worksheet 8 and enter the amount from column (d) of this worksheet in column (a) of Worksheet 8.\n(keep for your records)\nWorksheet 7 for Credits on Line 3a or 3b\n(d) Subtract\ncolumn (c)\nfrom column (a)\n(c) Special\nAllowance\n(b) Ratios\n(a) Credits\nForm To Be\nReported on\nName of Activity\n1.00\nTotals\n-14-\nInstructions for Form 8582-CR (Rev. 12-2019)\n",
"Part V—Passive Activity \nCredit Allowed\nUse Part V to figure the PAC (as \ndetermined in Part I) that is allowed \nfor the current year for all passive \nactivities.\nLine 37. If you have only one type of \ncredit, the amount on line 37 is the \ncredit allowed for the year. Enter this \namount on the form where it is \nnormally reported. See Reporting \nAllowed Credits on Your Tax Return, \nlater. Your unallowed credit is line 5 \nminus line 37.\nUse Worksheets 5 through 9, \nwhichever apply, to allocate the \nallowed and unallowed credits if you \nhave credits from more than one \nactivity. Also use the worksheets if \nyou have more than one type of credit.\nKeep a record of each unallowed \ncredit and the activity to which it \nbelongs so you may claim the credit if \nit becomes allowable in a future year.\nReporting Allowed Credits on \nYour Tax Return\nFor tax years beginning after \n2019, line numbers on the \nreferenced forms may \nchange. See the form instructions for \nthe referenced forms on how to report \nthe passive activity credit allowed.\nForm 3800. Enter on Form 3800, \nline 3, 24, and 33, whichever apply, \nthe passive activity general business \ncredits allowed.\nForm 8834. See the Instructions for \nForm 8834 for instructions on how to \nreport the passive activity credit \nallowed.\nPublicly Traded \nPartnerships (PTPs)\nA PTP is a partnership whose \ninterests are traded on an established \nsecurities market or are readily \ntradable on a secondary market (or its \nsubstantial equivalent).\nAn established securities market \nincludes any national securities \nexchange and any local exchange \nregistered under the Securities \nExchange Act of 1934 or exempted \nfrom registration because of the \nlimited volume of transactions. It also \nincludes any over-the-counter market.\nA secondary market generally \nexists if a person stands ready to \nCAUTION\n!\nmake a market in the interest. An \ninterest is treated as readily tradable if \nthe interest is regularly quoted by \npersons, such as brokers or dealers, \nwho are making a market in the \ninterest.\nThe substantial equivalent of a \nsecondary market exists if there is no \nidentifiable market maker, but holders \nof interests have a readily available, \nregular, and ongoing opportunity to \nsell or exchange their interests \nthrough a public means of obtaining or \nproviding information on offers to buy, \nsell, or exchange interests. Similarly, \nthe substantial equivalent of a \nsecondary market exists if \nprospective buyers and sellers have \nthe opportunity to buy, sell, or \nexchange interests in a timeframe and \nwith the regularity and continuity that \nthe existence of a market maker \nwould provide.\nCredits From PTPs\nA credit from a passive activity held \nthrough a PTP is allowed to the extent \nof the tax attributable to net passive \nincome from that partnership. In \naddition, rehabilitation credits and \nlow-income housing credits from \nrental real estate activities held \nthrough PTPs are allowed to the \nextent of any special allowance that \nremains after taking into account \nlosses and credits from rental real \nestate activities not owned through \nPTPs. See Part II—Special Allowance \nfor Rental Real Estate Activities With \nActive Participation, earlier.\nDon’t enter credits from PTPs \non the worksheets or on Form \n8582-CR. Instead, use the \nfollowing steps to figure the allowed \nand unallowed credits from passive \nactivities held through PTPs.\nComputation of Allowed \nPassive Activity Credits From \nPTPs\nComplete Steps 1 and 2 only if you \nhave net passive income from a PTP \nwith passive activity credits (including \nprior year unallowed credits).\nStep 1. Figure the tax attributable to \nnet passive income from each PTP \nwith passive activity credits (including \nprior year unallowed credits) by \nfollowing the steps shown in the \nworksheet in the line 6 instructions. \nComplete a separate tax computation \nfor each PTP with net passive income.\nCAUTION\n!\nStep 2. Passive activity credits from \neach PTP are allowed to the extent of \nthe tax attributable to net passive \nincome from the same PTP. Credits in \nexcess of the tax attributable to net \npassive income may be allowed under \none or more steps below.\nComplete Steps 3 through 5 only if \nyour passive activity credits (including \nprior year unallowed credits) include \nrehabilitation credits from rental real \nestate activities from PTPs, \nlow-income housing credits for \nproperty placed in service before \n1990 from PTPs, or low-income \nhousing credits from PTPs in which \nyou acquired your interest before \n1990 (regardless of the date placed in \nservice).\nStep 3. Reduce rehabilitation credits \nfrom rental real estate activities from \neach PTP, low-income housing \ncredits for property placed in service \nbefore 1990 from each PTP, and any \nlow-income housing credits (including \nprior year unallowed credits) from \neach PTP in which you acquired your \ninterest before 1990 (regardless of the \ndate placed in service) to the extent of \nthe tax, which was figured in Step 1, \nattributable to net passive income \nfrom that PTP.\nStep 4. Before beginning this step, \ncomplete Form 8582-CR if you have \nany passive credits that aren’t from \nPTPs. Subtract the total of lines 16, \n30, and 36, if any, of Form 8582-CR \nfrom the amount on line 27 of Form \n8582-CR to figure the tax attributable \nto the special allowance available for \nthe credits in Step 3.\nIf your only passive credits are from \nPTPs, complete lines 21 through 27 of \nForm 8582-CR as a worksheet. The \namount on line 27 is the tax \nattributable to the special allowance \navailable for the credits in Step 3.\nStep 5. Rehabilitation credits from \nrental real estate activities of PTPs, \nlow-income housing credits for \nproperty placed in service before \n1990 by PTPs, and low-income \nhousing credits from PTPs in which \nyou acquired your interest before \n1990 (regardless of the date placed in \nservice) allowed under the special \nallowance are the smaller of the total \ncredits from Step 3 or the amount \nfigured in Step 4. If Step 4 is smaller \nthan Step 3, allocate the amount in \nInstructions for Form 8582-CR (Rev. 12-2019)\n-15-\n",
"Step 4 pro rata to the credits from \neach PTP in Step 3.\nComplete Steps 6 through 8 only if \nyou have low-income housing credits \n(including prior year unallowed \ncredits) for property placed in service \nafter 1989 from a PTP in which you \nacquired your interest after 1989.\nStep 6. Reduce low-income housing \ncredits (including prior year unallowed \ncredits) for property placed in service \nafter 1989 from each PTP in which \nyou also acquired your interest after \n1989 to the extent of the tax \nattributable to net passive income \nfrom that PTP, which was figured in \nStep 1.\nStep 7. Before beginning this step, \ncomplete Form 8582-CR if you have \nany passive credits that aren’t from \nPTPs. Subtract the sum of the credits \nallowed in Step 5 above and Form \n8582-CR, line 36, from the amount on \nForm 8582-CR, line 35, to figure the \ntax attributable to the special \nallowance available for the credits in \nStep 6.\nIf your only passive credits are from \nPTPs, complete the steps shown in \nthe worksheet in the line 35 \ninstructions. Subtract the credits \nallowed in Step 5 above from the tax \nfigured on line K of that worksheet. \nThe result is the tax attributable to the \nspecial allowance available for the \ncredits in Step 6.\nStep 8. Low-income housing credits \nallowed under the special allowance \nfor property placed in service after \n1989 from a PTP in which you also \nacquired your interest after 1989 are \nthe smaller of the total credits from \nStep 6 or the amount figured in Step \n7. If Step 7 is smaller than Step 6, \nallocate the amount in Step 7 pro rata \nto the credits from each PTP in Step \n6.\nStep 9. Add the credits from Steps 2, \n5, and 8. These are the total credits \nallowed from passive activities of \nPTPs.\nStep 10. Figure the allowed and \nunallowed credits from each PTP. \nReport the allowed credits on the \nforms normally used. Keep a record of \nthe unallowed credits to be carried \nforward to next year.\nPart VI—Election To \nIncrease Basis of Credit \nProperty\nComplete Part VI if you disposed of \nyour entire interest in a passive \nactivity and elect to increase the basis \nof the credit property used in the \nactivity by the unallowed credit that \nreduced the basis of the property.\nLine 38. Check the box if you elect to \nincrease the basis of credit property \nused in a passive activity by the \nunallowed credit that reduced the \nproperty's basis. The election is \navailable for a fully taxable disposition \nof an entire interest in an activity for \nwhich a basis adjustment was made \nas a result of placing in service \nproperty for which a credit was taken. \nYou may elect to increase the basis of \nthe credit property immediately before \nthe disposition (by an amount no \ngreater than the amount of the original \nbasis reduction) to the extent that the \ncredit hadn’t been allowed previously \nbecause of the passive activity credit \nlimitations. The amount of the \nunallowed credit that may be applied \nagainst tax is reduced by the amount \nof the basis adjustment.\nNo basis adjustment may be \nelected on a partial disposition of your \ninterest in a passive activity or if the \ndisposition isn’t fully taxable. The \namount of any unallowed credit, \nhowever, remains available to offset \nthe tax attributable to net passive \nincome.\nPaperwork Reduction Act Notice. \nWe ask for the information on this \nform to carry out the Internal Revenue \nlaws of the United States. You are \nrequired to give us the information. \nWe need it to ensure that you are \ncomplying with these laws and to \nallow us to figure and collect the right \namount of tax.\nYou aren’t required to provide the \ninformation requested on a form that \nis subject to the Paperwork Reduction \nAct unless the form displays a valid \nOMB control number. Books or \nrecords relating to a form or its \ninstructions must be retained as long \nas their contents may become \nmaterial in the administration of any \nInternal Revenue law. Generally, tax \nreturns and 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 burden for individual \ntaxpayers filing this form is approved \nunder OMB control number \n1545-0074 and is included in the \nestimates shown in the instructions for \ntheir individual income tax return. The \nestimated burden for all other \ntaxpayers who file this form is shown \nbelow.\nRecordkeeping. . . . . .\n 2 hr., 4 min.\nLearning about the \nlaw or the form . . . . . .\n 6 hr., 4 min.\nPreparing the form . . .\n 4 hr., 19 min.\nCopying, assembling, \nand sending the form \nto the IRS . . . . . . . . . .\n 1 hr., 9 min.\nIf you have suggestions for making \nthis form simpler, we would be happy \nto hear from you. See the instructions \nfor the tax return with which this form \nis filed.\n-16-\nInstructions for Form 8582-CR (Rev. 12-2019)\n"
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i990bl.pdf
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0120 Inst 990-BL (PDF)
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https://www.irs.gov/pub/irs-pdf/i990bl.pdf
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[
"Instructions for\nForm 990-BL\n(Rev. January 2020)\nInformation and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain \nRelated Persons\n(Use with the December 2013 revision of Form 990-BL)\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code unless \notherwise noted.\nFuture Developments\nFor the latest information about developments related to \nForm 990-BL and its instructions, such as legislation enacted \nafter they were published, go to IRS.gov/Form990bl.\nGeneral Instructions\nPurpose of Form\nThe Black Lung Benefits Revenue Act of 1977 (the Act) \namended the Code to impose excise tax on the sale of coal \nby the producer and established a trust fund (funded by the \ncoal tax and certain other revenues) to be available for \nexpenses of providing medical benefits where not paid by the \nappropriate mine operator.\nForm 990-BL generally is used by black lung benefit trusts \nto meet the reporting requirements of section 6033. If initial \ntaxes are imposed on the trust or certain related parties, \ntrusts also must file Schedule A (Form 990-BL), Initial Excise \nTaxes on Black Lung Benefit Trusts and Certain Related \nPersons.\nWho Must File\nThe trustee must file Form 990-BL for a trust exempt from tax \nunder section 501(a) and described in section 501(c)(21), \nunless the trust normally has gross receipts in each tax year \nof not more than $50,000.\nA trust that normally has gross receipts of $50,000 or less \nmay file an annual electronic notice instead of filing Form \n990-BL. See IRS.gov/Charities & Other Non-Profits and click \non “Annual Reporting & Filing,” and then click on “Annual \nelectronic notice (e-Postcard) for small exempt \norganizations” for more information.\nThe initial excise taxes imposed on black lung benefit \ntrusts, trustees, and disqualified persons under sections \n4951 and 4952 are reported on Schedule A (Form 990-BL).\nA black lung benefit trust required to file an annual \ninformation return and liable for tax under section 4952 \nshould complete Form 990-BL and attach a completed \nSchedule A (Form 990-BL). A trust liable for section 4952 tax \nbut not otherwise required to file Form 990-BL should \ncomplete the identification and signature area of Form \n990-BL and attach a completed Schedule A (Form 990-BL).\nA trustee or disqualified person liable for section 4951 or \n4952 tax should complete the heading (omitting the check \nboxes for application pending, address change, and fair \nmarket value of assets) and signature area of Form 990-BL \nand attach a completed Schedule A (Form 990-BL). A trustee \nliable for sections 4951 and 4952 taxes reports both taxes on \none return.\nIf no tax is due under section 4951 or 4952, do not file \nSchedule A (Form 990-BL).\nYour Area Director will tell you what procedures to follow if \nthe trust or any related persons incur any liability for \nadditional taxes and penalties based on sections 4951 and \n4952.\nForm 990-BL will not be automatically mailed to persons \nrequired to file it. Go to IRS.gov/forms to view, download, or \nprint all of the forms and publications you may need. You can \nalso download and view popular tax publications and \ninstructions on mobile devices as an eBook at no charge. Or \nyou can go to IRS.gov/orderforms to place an order and have \nforms mailed to you within 10 business days.\nAn organization claiming an exempt status under section \n501(c)(21) prior to the establishment of exempt status should \nfile this return if its application for recognition of exemption is \npending (including appeal of a proposed adverse decision).\nAccounting Period\nThe return must be on the basis of the established annual \naccounting period of the organization. If the organization has \nno established accounting period, the return should be on the \nbasis of the calendar year.\nAccounting Methods\nGross income, receipts, and disbursements must be figured \nby the method of accounting regularly used by the \norganization in maintaining its books and records, unless \notherwise specified in the instructions.\nWhen and Where To File\nThis return, including Schedule A (Form 990-BL) if tax is due, \nmust be filed on or before the 15th day of the 5th month \nfollowing the close of the filer's tax year. If the regular due \ndate falls on a Saturday, Sunday, or legal holiday, file on the \nnext business day. File it at the following address:\nDepartment of the Treasury\nInternal Revenue Service Center\nKansas City, MO 64999\nTax-exempt organizations can use certain private delivery \nservices (PDS) designated by the IRS to meet the “timely \nmailing as timely filing” rule for tax returns. Go to \nIRS.gov/PDS for the current list of designated services. For \nthe IRS mailing address to use if you're using PDS, go to \nIRS.gov/PDSstreetAddresses.\nThe PDS can tell you how to get written proof of the \nmailing date.\nDec 20, 2019\nCat. No. 10316J\n",
"Private delivery services can’t deliver items to P.O. \nboxes. You must use the U.S. Postal Service to mail \nany item to an IRS P.O. box address.\nYou may request an extension of time to file Form 990-BL \nby filing Form 8868, Application for Automatic Extension of \nTime To File an Exempt Organization Return.\nRounding off to whole dollars. You may show the money \nitems on the return and accompanying schedules as \nwhole-dollar amounts. To do so, drop amounts less than 50 \ncents and increase any amounts from 50 to 99 cents to the \nnext dollar. For example, $1.39 becomes $1 and $2.50 \nbecomes $3.\nIf you have to add two or more amounts to figure the \namount to enter on a line, include cents when adding the \namounts and round off only the total.\nAttachments. If you need more space, attach separate \nsheets showing the same information in the same order as \non the printed forms. Show the totals on the printed forms.\nEnter the trust's employer identification number (EIN) (or \nthe disqualified person's social security number (SSN)) on \neach sheet. Also, use sheets that are the same size as the \nforms and indicate clearly the line of the printed form to which \nthe information relates.\nPenalties\nIf an organization fails to file timely, correctly, or completely, it \nwill have to pay $20 for each day ($105 a day if it is a large \norganization) during which such failure continues, unless it \ncan be shown that the failure was due to reasonable cause. \nThe maximum penalty with respect to any one return is the \nsmaller of $10,500 ($53,000 for a large organization) or 5% \nof the gross receipts of the organization for the year. All these \namounts are subject to inflationary adjustments in later years. \nThe figures will be updated in the next release of the \ninstructions.\nThe IRS may make written demand that the delinquent \nreturn be filed or the information furnished within a \nreasonable time after mailing of notice of the demand. The \nperson failing to comply with the demand on or before the \ndate specified in the demand will have to pay $10 for each \nday the failure continues, unless there is reasonable cause. \nThe maximum penalty imposed on all persons for failures \nwith respect to any one return shall not exceed $5,000. If \nmore than one person is liable for any failures, all such \npersons are jointly and severally liable with respect to such \nfailures. See section 6652(c). All these amounts are subject \nto inflationary adjustments in later years. The figures will be \nupdated in the next release of the instructions.\nTo avoid having to explain an incomplete return, if a part \nor line item does not apply, enter “N/A” (not applicable) or \n“-0-” if an amount is zero.\nThere are penalties for willful failure to file and for filing \nfraudulent returns and statements. (See sections 7203, 7206, \nand 7207.)\nLarge organization. A large organization is one that has \ngross receipts greater than $1,067,000 for the tax year.\nIn the text under Penalties, the amounts under \nsection 6652(c) are subject to an annual inflation \nadjustment. The amounts used in this text apply for \nreturns required to be filed in 2020. If filing a return required \nto be filed in 2021 or later, revised amounts may apply.\nCAUTION\n!\nCAUTION\n!\nPublic Inspection of Completed \n990-BL Returns and Approved \nExemption Applications\nThrough the IRS. Generally, the information reported on or \nwith Form 990-BL, including most attachments, is available \nfor public inspection (section 6104(b)). This applies both to \ninformation required by the form and to information furnished \nvoluntarily. Approved applications for exemption from federal \nincome tax also are available for public inspection.\nException. Part IV of Form 990-BL, Statement With \nRespect to Contributors, etc., and Schedule A (Form 990-BL) \nare not open to public inspection.\nThe public inspection rules do not apply to Form 990-BL \nand the attached Schedule A (Form 990-BL) filed by a \ntrustee or disqualified person to report initial taxes on \nself-dealing or taxable expenditures. The public inspection \nrules also do not apply to the trustee or disqualified person's \nSSN or EIN.\nUse Form 4506-A, Request for Public Inspection or Copy \nof Exempt or Political Organization IRS Form, to request a \ncopy or to inspect an exempt organization return through \nIRS. There is a fee for photocopying, but not for inspection at \nan IRS office.\nThrough the organization—Annual return. An \norganization must, during the 3-year period beginning with \nthe due date (including extensions) of the Form 990-BL (or, if \nlater, the date it is actually filed), make its return available for \npublic inspection. It also must provide copies of either all \nitems that are available for public inspection or specifically \nidentified items, if so requested. All parts of the return and all \nrequired schedules and attachments must be made available \nexcept Part IV of Form 990-BL and Schedule A (Form \n990-BL) as discussed above.\nInspection and requests for copies must be permitted \nduring regular business hours at the organization's principal \noffice and at each of its regional or district offices. This \nprovision applies to any organization that files Form 990-BL, \nregardless of the size of the organization and whether or not \nit has any paid employees. Also, copies must be provided the \nsame business day they are requested unless unusual \ncircumstances exist. In the case of unusual circumstances, \nthe copies must be provided by the next business day after \nthe day the unusual circumstances cease to exist, but in no \nevent may the delay exceed 5 business days. See \nRegulations section 301.6104(d)-1 for what constitutes \nunusual circumstances and the definition of regional and \ndistrict offices.\nWhen a request for copies is made in writing, the copies \ngenerally must be sent within 30 days of the date the request \nwas received.\nNote. A black lung benefit trust does not have to comply with \nindividual requests for copies if it makes this information \nwidely available. This can be done by posting the application \nfor tax exemption and/or an annual information return on a \nreadily accessible Web page. However, an organization that \nmakes its information available this way must advise \nrequesters how the material may be accessed. See \nRegulations section 301.6104(d)-2 for specific instructions.\nFee for copies. An organization may charge a reasonable \nfee for providing copies.\n-2-\n",
"Before the organization provides the documents, it may \nrequire that the individual requesting copies of the \ndocuments pay the fee. If the organization has provided an \nindividual making a request with notice of the fee, and the \nindividual does not pay the fee within 30 days, or if the \nindividual pays the fee by check and the check does not clear \nupon deposit, the organization may disregard the request.\nAdditional information. See Regulations sections \n301.6104(d)-1 through 301.6104(d)-3 for additional \ninformation on reasonable fees for providing copies, not \nfilling requests for copies when material is widely available, \nand other related information.\nExemption application. Any section 501(c)(21) \norganization that submitted an application for recognition of \nexemption to the IRS after July 15, 1987, must make \navailable for public inspection a copy of its application \n(together with a copy of any papers submitted in support of \nits application) and any letter or other document issued by \nthe IRS in response to the application. As in the case of \nannual returns, the copy of the application and related \ndocuments must be made available for inspection during \nregular business hours at the organization's principal office \nand at each of its regional or district offices having at least \nthree employees.\nPenalties for failure to comply with public inspection re-\nquirements. If a person does not comply with the \nrequirement to permit public inspection of annual returns, \nthere is a penalty of $20 for each day during which such \nfailure continues, unless there is reasonable cause. The \nmaximum penalty imposed on all persons for failures that \napply to any one return is $10,500.\nIf a person does not comply with the public inspection of \napplications requirement, there is a penalty of $20 a day for \neach day during which such failure continues, unless there is \nreasonable cause. There is no maximum penalty limitation \n(see section 6652(c)).\nIn the text in the last two paragraphs, the amounts \nunder section 6652(c) are subject to an annual \ninflation adjustment. The amounts used in this text \napply for returns required to be filed in 2020. If filing a return \nrequired to be filed in 2021 or later, revised amounts may \napply.\nAny person who willfully does not comply with the public \ninspection requirements for the annual return or application is \nsubject to an additional penalty of $5,000 for each return or \napplication (see section 6685).\nIf more than one person is liable for any penalty, all such \npersons shall be jointly and severally liable for each failure.\nSpecific Instructions\nIdentification Area\nPeriod covered by the return. Enter the calendar year or \nfiscal year that corresponds to the accounting period being \nreported.\nName and address. Enter the name and address of the \ntrust.\nIf the return and a Schedule A (Form 990-BL) are filed by a \ntrustee or disqualified person liable for tax under section \n4951 or 4952, then enter that person's name and address \nbelow the name of the trust.\nCAUTION\n!\nInclude the suite, room, or other unit number after the \nstreet address. If the Post Office does not deliver mail to the \nstreet address and the filer has a P.O. box, show the box \nnumber instead of the street address.\nForeign address. Enter the information in the following \norder: city or town, state or province, and country. Follow the \ncountry's practice for entering the postal code, if any. Do not \nabbreviate the country name.\n“Return filed by.” Check only the box that applies to you.\n1. Check the “Trust” box when the return is filed by a \nblack lung benefit trust as an information return, or tax return, \nor both.\n2. Check the “Trustee” box when the return is filed by a \ntrustee because of liability for taxes under section 4951 or \n4952, or both.\n3. Check the “Disqualified person” box when the return is \nfiled by a disqualified person who is liable for section 4951 \ntax only.\nTaxpayer identification number. Enter the EIN of the \nblack lung benefit trust. If the return is being filed by a trustee \nor disqualified person, also enter that person's SSN or EIN.\nEach trust should have only one employer identification \nnumber. If the trust has more than one number and has not \nbeen advised which one to use, you should notify the:\nInternal Revenue Service Center\nAttention: Entity Control, Stop 6273\nOgden, UT 84201-0027\nInform the IRS Center what numbers the trust has, the \nname and address to which each number was assigned, and \nthe address of its principal office. The IRS will then advise \nyou which number to use.\nApplication pending, address change, and FMV of as-\nsets. Fill in these blocks only when a return must be filed for \na trust. Enter the fair market value (FMV) of the trust's assets \nat the beginning of the operator's tax year within which the \ntrust's tax year begins.\nSignature. The return must be signed by the authorized \ntrustee or trustees and also by any person, firm, or \ncorporation who prepared the return. If the return is prepared \nby a firm or corporation, it should be signed in the name of \nthe firm or corporation.\nPaid preparer. Generally, anyone who is paid to prepare \nthe return must sign the return and fill in the other blanks in \nthe Paid Preparer Use Only area. An employee of the filing \norganization is not a paid preparer.\nThe paid preparer must:\n• Sign the return in the space provided for the preparer's \nsignature,\n• Enter the preparer information, and\n• Give a copy of the return to the organization.\nThe paid preparer also must enter the preparer's \nidentifying number and the firm's EIN. The preparer's \nidentifying number is the preparer's taxpayer identification \nnumber (PTIN).\nBecause the Form 990-BL is a publicly disclosable \ndocument, any information entered in this block will \nbe publicly disclosed (see Public Inspection of \nCompleted 990-BL Returns and Approved Exemption \nApplications). Any paid preparer whose identifying number \nCAUTION\n!\n-3-\n",
"must be listed on Form 990-BL can apply for and obtain a \nPTIN using Form W-12, IRS Paid Preparer Tax Identification \nNumber (PTIN) Application and Renewal. For more \ninformation about applying for a PTIN online, visit the IRS \nwebsite at IRS.gov/PTIN.\nPaid preparer authorization. On the last line of the \nSignature Block, check “Yes,” if the IRS can contact the paid \npreparer who signed the return to discuss the return. This \nauthorization applies only to the individual whose signature \nappears in the Paid Preparer Use Only section of Form \n990-BL. It does not apply to the firm, if any, shown in that \nsection. By checking “Yes,” to this box, the organization is \nauthorizing the IRS to contact the paid preparer to answer \nany questions that arise during the processing of the return.\nThe organization also is authorizing the paid preparer to:\n• Give the IRS any information missing from the return;\n• Call the IRS for information about processing the return; \nand\n• Respond to certain IRS notices about math errors, offsets, \nand return preparation.\nThe organization is not authorizing the paid preparer to \nbind the organization to anything or otherwise represent the \norganization before the IRS.\nThe authorization will automatically end no later than the \ndue date (excluding extensions) for filing next year's Form \n990-BL. If the organization wants to expand the paid \npreparer’s authorization or revoke it before it ends, see Pub. \n947, Practice Before the IRS and Power of Attorney.\nCheck “No,” if the IRS should contact the organization or \nits trustee rather than the paid preparer.\nPart I—Analysis of Revenue and \nExpenses\nLine 1. Enter the total contributions received under section \n192 from the coal mine operator who established the trust.\nContributions to the trust must be in cash or property of \nthe type in which the trust is permitted to invest (i.e., public \ndebt securities of the United States, obligations of a state or \nlocal government that are not in default as to principal or \ninterest, or time and demand deposits in a bank or insured \ncredit union as described in section 501(c)(21)(D)(ii)).\nLine 2. Enter the amounts received during the year from the \nsources listed in 2a, b, c, and d.\nLine 4. Enter the amounts contributed by the trust to the \nFederal Black Lung Disability Trust Fund as provided for by \nsection 3(b)(3) of Public Law 95-227.\nLine 5. Enter the amounts paid for insurance exclusively \ncovering liabilities under sections 501(c)(21)(A)(i)(I), and \n501(c)(21)(A)(i)(IV). For details, see Regulations section \n1.501(c)(21)-1(d).\nLine 6. Enter the amounts paid to or for the benefit of miners \nor their beneficiaries other than amounts included in lines 4 \nor 5. Such payments could include direct payment of medical \nbills, etc., authorized by the Act and accident and health \nbenefits for retired miners and their spouses and \ndependents.\nLine 7. Enter the total amount of compensation for the year \nof all trustees. See Part III, line 26.\nLine 8. Enter the total of the salaries and wages of all \nemployees other than those included in line 7.\nLine 9. Enter the administrative expenses (including legal, \naccounting, actuarial, and trustee expenses) for the year \nother than salaries and wages paid to trustees and other \nemployees.\nLine 10. Attach a schedule, listing by type and amount, all \nallowable deductions that are not deductible elsewhere on \nForm 990-BL. Enter the total of these deductions on line 10. \nSee Regulations section 1.501(c)(21)-1 for additional \ninformation.\nPart II—Balance Sheets\nComplete the balance sheets on the basis of the accounting \nmethod regularly used by the trust in keeping its books and \nrecords.\nLine 19. Enter only liabilities of the trust as of the first and \nlast days of the tax year of the trust. Include payments for \napproved black lung claims that are due but not paid, \naccrued trustee fees, etc. Do not include amounts for black \nlung claims being contested, the present value of payments \nfor approved claims, or the estimated liability for future \nclaims.\nLine 21. Enter the total of lines 19 and 20. That figure must \nequal the figure for total assets reported on line 18 for both \nthe beginning and end of year.\nPart III—Questionnaire\nGeneral Instructions\nThe Black Lung Benefits Revenue Act of 1977 imposes \nexcise taxes and penalties on acts of self-dealing between \ntrusts and disqualified persons, and on taxable expenditures \nmade by the trusts. These taxes and penalties apply to the \ntrust (section 4952), trustees (sections 4951 and 4952), and \nself-dealers (section 4951). The purpose of the questions is \nto determine whether there is any initial tax due under either \nof these two sections.\nDefinitions\nSelf-dealing (Section 4951)\nSelf-dealing. For purposes of section 4951, the term \n“self-dealing” means any direct or indirect:\n• Sale, exchange, or leasing of real or personal property \nbetween a trust described in section 501(c)(21) and a \ndisqualified person;\n• Lending of money or other extension of credit between \nsuch a trust and a disqualified person;\n• Furnishing of goods, services, or facilities between such a \ntrust and a disqualified person;\n• Payment of compensation (or payment or reimbursement \nof expenses) by such a trust to a disqualified person; and\n• Transfers to, or use by or for the benefit of, a disqualified \nperson of the income or assets of such a trust.\nSpecial rules. For purposes of section 4951:\n• The transfer of personal property by a disqualified person \nto such a trust is treated as a sale or exchange if the property \nis subject to a mortgage or similar lien;\n• If a bank or an insured credit union is a trustee of the trust \nor otherwise is a “disqualified person” with respect to the \ntrust, any amount invested in checking accounts, savings \naccounts, certificates of deposit, or other time or demand \ndeposits in that bank or credit union constitutes a lending of \nmoney;\n-4-\n",
"• The furnishing of goods, services, or facilities by a \ndisqualified person to such a trust is not an act of self-dealing \nif the furnishing is without charge and if the goods, services, \nor facilities so furnished are used exclusively for the \npurposes specified in section 501(c)(21)(A); and\n• The payment of compensation (and the payment or \nreimbursement of expenses) by such a trust to a disqualified \nperson for personal services that are reasonable and \nnecessary to carry out the exempt purpose of the trust is not \nan act of self-dealing if the compensation (or payment or \nreimbursement) is not excessive. See Regulations section \n53.4951-1 for additional information.\nTaxable period. The term “taxable period” means, with \nrespect to any act of self-dealing, the period beginning with \nthe date on which the act of self-dealing occurs and ending \non the earliest of:\n1. The date of mailing of a notice of deficiency under \nsection 6212, with respect to the tax imposed by section \n4951(a)(1),\n2. The date on which the tax imposed by section 4951(a)\n(1) is assessed, or\n3. The date on which correction of the act of self-dealing \nis completed.\nAmount involved. The term “amount involved” means, for \nany act of self-dealing, the greater of the amount of money \nand the fair market value (FMV) of the other property given or \nthe amount of money and the FMV of the other property \nreceived. However, in the case of services described in \nsection 4951(d)(2)(C), the amount involved is only the \nexcess compensation. For purposes of the preceding \nsentence, the FMV:\n1. For the initial taxes imposed by section 4951(a), is \ndetermined as of the date on which the act of self-dealing \noccurs; and\n2. For additional taxes imposed by section 4951(b), is the \nhighest FMV during the taxable period.\nCorrection. The terms “correction” and “correct” mean, for \nany act of self-dealing, undoing the transaction to the extent \npossible, but in any case, placing the trust in a financial \nposition not worse than that in which it would be if the \ndisqualified person were dealing under the highest fiduciary \nstandards.\nDisqualified person. The term “disqualified person” means, \nfor a trust described in section 501(c)(21), a person who is:\n1. A contributor to the trust;\n2. A trustee of the trust;\n3. An owner of more than 10% of:\na. The total combined voting power of a corporation,\nb. The profits interest of a partnership, or\nc. The beneficial interest of a trust or unincorporated \nenterprise, which is a contributor to the trust;\n4. An officer, director, or employee of a person who is a \ncontributor to the trust;\n5. The spouse, ancestor, lineal descendant, or spouse of \na lineal descendant of an individual described in 1, 2, 3, or 4;\n6. A corporation of which persons described in 1, 2, 3, 4, \nor 5 own more than 35% of the total combined voting power;\n7. A partnership in which persons described in 1, 2, 3, 4, \nor 5 own more than 35% of the profits interest; or\n8. A trust or estate in which persons described in 1, 2, 3, \n4, or 5 hold more than 35% of the beneficial interest.\nFor purposes of items 3a and 6 above, indirect \nstockholdings are taken into account if they would be taken \ninto account under section 267(c), except that, for purposes \nof this paragraph, section 267(c)(4) is treated as providing \nthat the members of the family of an individual are only those \nindividuals described in item 5. For purposes of items 3b and \nc, 7, and 8, the ownership of profits or beneficial interests is \ndetermined by the rules for constructive ownership of stock \nprovided in section 267(c) (other than paragraph (3)), except \nthat section 267(c)(4) is treated as providing that the \nmembers of the family of an individual are only those \nindividuals described in item 5.\nPayment of benefits. For purposes of section 4951, a \npayment out of assets or income of a trust described in \nsection 501(c)(21) for the purposes described in sections \n501(c)(21)(A)(i)(I) and 501(c)(21)(A)(i)(IV) is not considered \nan act of self-dealing.\nTaxable Expenditures (Section 4952)\nTaxable expenditure. For purposes of section 4952, the \nterm “taxable expenditure” means any amount paid or \nincurred by a trust described in section 501(c)(21) other than \nfor a purpose specified in that section.\nCorrection. The terms “correction” and “correct” mean, with \nrespect to any taxable expenditure, placing the trust in a \nfinancial position not worse than that in which it would have \nbeen if the taxable expenditure had not been made:\n1. By recovering all or part of the expenditure to the \nextent recovery is possible, and\n2. When full recovery is not possible, by contributions by \nthe person or persons whose liabilities for black lung benefit \nclaims (as defined in section 192(e)) are to be paid out of the \ntrust.\nTaxable period. The term “taxable period” means, with \nrespect to any taxable expenditure, the period beginning with \nthe date on which the taxable expenditure occurs and ending \non the earlier of:\n1. The date of mailing a notice of deficiency under \nsection 6212 with respect to the tax imposed by section \n4952(a)(1), or\n2. The date on which the tax imposed by section 4952(a)\n(1) is assessed.\nSpecific Instructions\nLine 22. A “conformed” copy is one that agrees with the \noriginal document, and all amendments to it. If the copies are \nnot signed, they must be accompanied by a written \ndeclaration signed by an officer authorized to sign for the \norganization certifying that they are complete and accurate \ncopies of the original documents.\nChemically or photographically reproduced copies of \narticles of incorporation showing the certification of an \nappropriate state official need not be accompanied by such a \ndeclaration. See Rev. Proc. 68-14, 1968-1 C.B. 768, for \nadditional information.\nLine 23. If you answered “Yes,” to 23a(1), (2), (3), (4), or (5) \nand “No,” to 23b, notify each self-dealer and trustee who may \nbe liable for initial taxes under section 4951 of the \nrequirement to file a return for each year (or part of a year) \n-5-\n",
"and pay the applicable tax. The trust also must furnish the \ninformation required by Schedule A (Form 990-BL), Part I, \nSection A (other than columns (g) and (h)) on its own return.\nFor exceptions to the self-dealing rules, see Special Rules \nand Payment of Benefits, earlier.\nLine 24. If you answered “Yes,” complete Part I, Section B \n(other than column (h)) and Part II of Schedule A (Form \n990-BL). The trust also must notify any trustees who may be \nliable for initial taxes under section 4952 of the requirement \nto file Form 990-BL, Schedule A (Form 990-BL), and to pay \nthe tax.\nLine 25. If you answered “No,” or if there were multiple acts \nor transactions giving rise to Chapter 42 taxes and all of them \nwere not corrected, attach an explanation of each \nuncorrected act including the names of all parties to the act, \nthe date of the act, the amount involved, why the act has not \nbeen corrected, and the date you expect correction to be \nmade.\nLine 26. List each of the organization's officers, directors, \ntrustees, and other persons having responsibilities or powers \nsimilar to those of officers, directors, or trustees. List all of \nthese persons even if they did not receive any compensation \nfrom the organization. Show all forms of compensation \nreceived by each listed officer, etc. Enter “-0-” in columns (c), \n(d), and (e) if none was paid.\nNote. If you pay any other person, such as a management \nservice company, for the services provided by any of your \nofficers, directors, trustees, or key employees, report the \ncompensation and other items on line 26 as if you had paid \nthe officer, etc. directly.\nColumn (b). In column (b), a numerical estimate of average \nhours per week devoted to the position is required for a \ncomplete answer. Phrases such as “as needed” or “as \nrequired” are unacceptable.\nColumn (c). Include all forms of deferred compensation \n(whether or not funded and whether or not the deferred \ncompensation plan is a qualified plan under section 401(a)) \nand payments to welfare benefit plans on behalf of the \nofficers, etc.\nColumn (d). Enter expense allowances or reimbursements \nthat the recipients must report as income on their separate \nincome tax returns. Examples include amounts for which the \nrecipient did not account to the organization or allowances \nthat were more than the payee spent on serving the \norganization. Include payments made under indemnification \narrangements, the value of the personal use of housing, \nautomobiles, or other assets owned or leased by the \norganization (or provided for the organization's use without \ncharge), as well as any other taxable and nontaxable fringe \nbenefits. Get Pub. 525, Taxable and Nontaxable Income, for \ndetails.\nColumn (e). Enter salary, fees, bonuses, and severance \npayments received by each person listed.\nBlack lung benefit trusts that pay salaries, wages, or other \ncompensation to officers or other employees generally are \nliable for filing Form 941, Employer's Quarterly Federal Tax \nReturn, and Form 940, Employer's Annual Federal \nUnemployment (FUTA) Tax Return, to report social security, \nwithholding, and federal unemployment taxes.\nPart IV—Statement With Respect to \nContributors, etc.\nNote. This part is not open for public inspection.\nStatement with respect to contributors, etc. For returns \nfiled for tax years ending on or after December 31, 2018, \nForm 990-BL filers are no longer required to report the \nnames and addresses of persons who contributed $5,000 or \nmore in the tax year. Accordingly, filers will enter “N/A” on \nline 1 of Part IV of Form 990-BL for each such contribution.\nNote. Under regulations proposed by the Treasury \nDepartment and the IRS, certain organizations would not \nhave to report the names and addresses of their contributors \non Schedule B. These organizations must continue to:\n• Collect the names and addresses of their contributors,\n• Keep this information in their records and books, and\n• Make the information available to the IRS upon request.\nLine 2. If the trust receives contributions that are more than \nwhat the contributor can deduct under section 192, the \nperson making the excess contributions may be required to \nfile Form 6069, Return of Excise Tax on Excess \nContributions to Black Lung Benefit Trust Under Section \n4953 and Computation of Section 192 Deduction, and pay \nthe tax imposed by section 4953(a).\nInstructions for Schedule A (Form \n990-BL)\nInitial Excise Taxes on Black Lung Benefit \nTrusts and Certain Related Persons\nGeneral Instructions\nSchedule A (Form 990-BL) is not open for public inspection. \nIf you attach any exhibits to Schedule A (Form 990-BL), be \nsure to label them and write “Not open for public inspection” \non them.\nPurpose of form. Use Schedule A (Form 990-BL) only to \nreport initial taxes under section 4951 or 4952. Schedule A \n(Form 990-BL) must be attached to a completed Form \n990-BL. It cannot be filed separately. If no taxes are due \nunder section 4951 or 4952, do not file Schedule A (Form \n990-BL).\nSpecific Instructions\nSee Who Must File in the “General Instructions” and the \n“Specific Instructions” of Form 990-BL for completing the \nidentification area of this schedule.\nWhen filer is a trust. A trust filing this schedule for a year in \nwhich there are initial taxes due under section 4951 or 4952 \ncompletes Part I as follows:\nSection A (Section 4951). Enter the information required in \ncolumns (b) through (f). Enter “N/A” in columns (g) and (h).\nSection B (Section 4952). Enter the information required in \ncolumns (b) through (g). Enter “N/A” in column (h).\nWhen filer is a self-dealer, Section A only. A self-dealer \nliable for initial taxes under section 4951 completes this \nschedule by entering the information required by columns (b) \nthrough (g) of Section A, Part I. Enter “N/A” in column (h). \nEnter only the “prorated” portion of column (g) on line 1 of \nPart II.\n-6-\n",
"When filer is a trustee, Sections A and B. A trustee liable \nfor initial taxes under sections 4951 and 4952 completes this \nschedule by entering the required information in columns (b) \nthrough (h) (other than (g)) of Section A and/or Section B, \nPart I. For Section A, enter the “prorated” portion of column \n(h) on line 2 of Part II. For Section B, enter the “prorated” \nportion of column (h) on line 4 of Part II.\nPart I—Initial Taxes on Self-dealing and Taxable \nExpenditures\nDisqualified persons and trustees who participate in acts of \nself-dealing with a section 501(c)(21) trust and who have tax \nyears different from the trust should use their own tax years \nto figure the initial tax and file the return.\nInitial Section 4951 taxes on self-dealer. An initial tax of \n10% of the amount involved is imposed for each act of \nself-dealing between a disqualified person and a section \n501(c)(21) trust, for each year (or part of a year) in the \ntaxable period. The tax is paid by any disqualified person \n(other than a trustee acting only as such) who participated in \nthe act of self-dealing.\nInitial Section 4951 taxes on trustee. When a tax is \nimposed on an act of self-dealing, any trustee who knowingly \nparticipated in such an act must pay a tax of 2.5% of the \namount involved in the act of self-dealing for each year (or \npart of a year) in the taxable period unless participation in the \nact was not willful and was due to reasonable cause.\nInitial Section 4952 taxes on trust. An initial tax of 10% of \nthe amount of the expenditure is imposed on each taxable \nexpenditure from the assets of a section 501(c)(21) trust. The \ntax is paid by the trustee out of the assets of the trust.\nInitial Section 4952 taxes on trustee. When a tax is \nimposed on the trust for a taxable expenditure, any trustee \nwho knowingly agreed to the expenditure must pay a tax of \n2.5% of the amount of the taxable expenditure unless such \nagreement was not willful and was due to reasonable cause.\nLiability for tax. A person's liability for tax as a self-dealer \nor trustee under sections 4951 and 4952 is joint and several. \nTherefore, if more than one person is liable for tax on an act \nof self-dealing as a self-dealer or trustee, they may prorate \nthe tax among themselves. The IRS may assess a deficiency \nagainst one or more self-dealers or trustees liable for the tax \nunder section 4951 or 4952, regardless of the apportionment \nof tax shown on the return, if the amount paid by all those \nwho are liable for a particular transaction, is less than the \ntotal tax due for that transaction.\nPart II—Summary of Taxes\nGenerally, no more than three lines in Part II will be \ncompleted on any return. However, when a trustee is liable \nfor section 4951 initial taxes, both as a trustee and as a \nself-dealer, and also is liable for section 4952 initial taxes \nbecause of taxable expenditure involvement, enter the \nsection 4951 taxes on lines 1 and 2 and enter the section \n4952 tax on line 4, with a total of the tax due on line 5. Pay in \nfull with the return. Make the check or money order payable \nto the “United States Treasury”. In all other instances, follow \n“Specific Instructions” given above.\nThe payment of section 4951 tax for the tax year will not \nnecessarily satisfy the entire initial tax liability for an act of \nself-dealing. A self-dealer who is liable for tax under section \n4951 must file Form 990-BL, Schedule A (Form 990-BL), and \nmust pay the tax for each year (or part of a year) in the \n“taxable period.”\nPaperwork Reduction Act Notice. We ask for the information on these forms to carry out the Internal Revenue laws of the \nUnited States. You are required to give us the information. We need it to ensure that you are complying with these laws.\nThe organization isn't 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 retained as \nlong as their contents can become material in the administration of any Internal Revenue law. The rules governing the \nconfidentiality of Form 990-BL are covered in section 6104.\nThe time needed to complete and file this form and related schedules will vary depending on individual circumstances. The \nestimated average times are:\nForm\nRecordkeeping\nLearning about the law or the \nform\nPreparing and sending the form \nto the IRS\n990-BL \n16 hr., 30 min. \n3 hr., 22 min. \n3 hr., 48 min. \nSch. A (Form 990-BL)\n 7 hr., 10 min.\n18 min.\n25 min.\nIf you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we \nwould be happy to hear from you. You can send us comments from IRS.gov/FormComments. Or you can write to the Internal \nRevenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.\nDon't send your return to this address. Instead, see When and Where To File, earlier, for the location for filing your return.\n-7-\n"
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f965c.pdf
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1219 Form 965-C (PDF)
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https://www.irs.gov/pub/irs-pdf/f965c.pdf
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[
"Form 965-C\n(December 2019)\nDepartment of the Treasury \nInternal Revenue Service\nTransfer Agreement Under Section 965(h)(3)\n▶ Go to www.irs.gov/Form965C for instructions and the latest information.\nOMB No. 1545-0123\nFile in Duplicate \n(see When and Where To File \nin the separate instructions)\nPart I \nTransferor Information\nName of eligible section 965(h) transferor (see instructions for definition)\nTaxpayer identification number\nAddress (number, street, room, suite, or P.O. box number)\nCity or town, state or province, country, and ZIP or foreign postal code\nPart II \nTransferee Information\nName of eligible section 965(h) transferee (see instructions for definition)\nTaxpayer identification number\nAddress (number, street, room, suite, or P.O. box number)\nCity or town, state or province, country, and ZIP or foreign postal code\nPart III \nAcceleration Event\n1\nSelect the acceleration event leading to this transfer agreement:\na \nA liquidation, sale, exchange, or other disposition of substantially all of the assets of the transferor (other \nthan by reason of death)\n(1) Did the transferee acquire substantially all of the transferor’s assets? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n(2) Is the acceleration event a qualifying consolidated group member transaction? \n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n(3) If the event is a qualifying consolidated group member transaction, is the transferee the departing member \nor a qualified successor? \n.\n.\n.\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\nTransferor became a member of a consolidated group\nc \nTransferor is a consolidated group that ceased to exist or otherwise discontinued filing a consolidated\nreturn resulting from (check the box below that applies)\n(1) \nAcquisition of a consolidated group in which the acquired consolidated group members joined a \ndifferent consolidated group as of the day following the acquisition\nIf the box on line 1c(1) is checked, is the transferee the agent (within the meaning of Regulations section\n1.1502‐77) of the consolidated group? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n(2) \nConsolidated group ceasing to exist due to the transfer of the assets of one or more members to other \nmembers with one entity (the successor entity) remaining\nIf the box on line 1c(2) is checked, is the transferee the successor entity? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n(3) \n \n \nConsolidated group ceasing to exist due to the termination of the subchapter S election (pursuant to \nsection 1362(d)) of a shareholder of the common parent of the group, and, for the shareholder’s tax \nyear immediately following the termination, the shareholder joins in the filing of a consolidated return as \na consolidated group that includes all of the members of the former consolidated group.\nIf the box on line 1c(3) is checked, is the transferee the agent of the consolidated group that the\nshareholder whose subchapter S election was terminated and all of the members of the former \nconsolidated group joined? \n.\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\n2\nEnter the date of the acceleration event .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n3\nProvide a detailed description of the acceleration event:\nPart IV \nReport of Unpaid Section 965(h) Net Tax Liability Being Assumed\n4\nEnter the amount of the transferor’s section 965(h) net tax liability remaining unpaid (see instructions) \n$\n5\nEnter the date on which the next installment payment is due .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nPart V \nTransferee’s Ability to Pay Remaining Liability\n6 \nIs the transferee able to make the remaining payments required under section 965(h) with respect to the\nsection 965(h) net tax liability being assumed? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n7\nDoes the transferee’s leverage ratio exceed 3:1? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\n8\nProvide any additional information pertaining to the transferee’s ability to pay:\nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 72022G\nForm 965-C (12-2019)\n",
"Form 965-C (12-2019)\nPage 2\nPart VI \nTerms of Agreement\nBy signing this transfer agreement, you agree to the following:\n• This document constitutes an agreement by the transferee to assume the liability of the transferor for any unpaid installment \npayments of the transferor under section 965(h).\n• The transferee and the transferor (if it continues to exist immediately after the acceleration event) agree to comply with all of the \nconditions and requirements of section 965(h) and Regulations section 1.965-7(b), as well as any other applicable requirements of \nthe regulations under section 965.\n• If the transferor continues to exist immediately after the acceleration event, the transferor and any successor to the transferor will \nremain jointly and severally liable for any unpaid installment payments of the transferor under section 965(h), including, if applicable, \nunder Regulations section 1.1502-6.\n• If the Commissioner requests additional information (for example, additional information regarding the ability of the transferee to \nfully pay the remaining section 965(h) net tax liability), the transferee will provide such information.\n• If the Commissioner determines, at the time of submission or such later date until the section 965(h) net tax liability has been fully \npaid, that this transfer agreement contains a material misrepresentation or material omission, or if the transferee does not provide \nthe additional information requested by the Commissioner within a reasonable timeframe communicated by the Commissioner to \nthe transferee, the Commissioner may reject the transfer agreement effective as of the date of the related acceleration event or, in \nthe alternative, on the date the Commissioner determines that this transfer agreement includes a material misrepresentation or \nmaterial omission.\n• If the Commissioner rejects the transfer agreement, at the time of submission or such later date, any unpaid installment payments \nof the transferor assumed by the transferee become due and payable on the date of rejection. \n• The transferee waives the right to a notice of liability and consents to the immediate assessment of the portion of the transferor’s \nsection 965(h) net tax liability remaining unpaid, as shown in Part IV. The transferee understands that by signing this agreement, the \ntransferee will not be able to contest this liability in Tax Court, except as additional transferee or fiduciary liability is determined for \nthis year.\nTransferor Signature\nSign \nHere\nUnder penalties of perjury, I declare that I have examined this form, and to the best of my knowledge and belief, Parts I, III and IV are true, correct and \ncomplete. I certify that I have the authority to execute this transfer agreement for the eligible section 965(h) transferor reported in Part I.\n▲\nSignature\n▲\nDate\nPrint name\nPrint title\nEmail address\nDaytime phone\nTransferee Signature\nSign \nHere\nUnder penalties of perjury, I declare that I have examined this form, and to the best of my knowledge and belief, Parts II, III, IV, and V are true, correct and \ncomplete. I certify that I have the authority to execute this transfer agreement for the eligible section 965(h) transferee reported in Part II.\n▲\nSignature\n▲\nDate\nPrint Name\nPrint title\nEmail address\nDaytime phone\nIf either the transferor or the transferee is a corporation, the agreement must be signed with the corporate name, followed by the \nsignature and title of the officer authorized to sign.\nForm 965-C (12-2019)\n"
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f8453r.pdf
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0120 Form 8453-R (PDF)
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https://www.irs.gov/pub/irs-pdf/f8453r.pdf
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[
"Form 8453-R\n(Rev. January 2020)\nDepartment of the Treasury \nInternal Revenue Service\nElectronic Filing Declaration for Form 8963\n▶ Go to www.irs.gov/Form8453R for the latest information.\nOMB No. 1545-2253\nFor calendar year 20\nName of organization\nEmployer identification number\nDeclaration of Officer\nUnder penalties of perjury, I declare that I have examined the electronic report, including accompanying statements, and, to the best of my knowledge and belief, \nit is true, correct, and complete. If I am signing as the designated entity, I also declare that the above named entity is the agent of an affiliated group or other \ndesignated entity (as per the instructions). I understand that the designated entity will receive IRS communications relating to the fee imposed by ACA section \n9010 and is to pay this fee to the IRS on behalf of the controlled group. Each person that is a controlled group member at the end of the day on December 31, \n2019, is jointly and severally liable for this fee. I further declare that each controlled group member identified on the electronic report consents to the choice of \nthe designated entity indicated on that report. I further certify that I am an officer of the single-person covered entity or the designated entity, and that I am duly \nauthorized to sign this report on behalf of that covered entity. Each person who is a controlled group member at the end of the day on December 31, 2019, and \nwould qualify as a covered entity in 2020 if it were a single-person covered entity is jointly and severally liable for any applicable penalty under ACA section 9010. \n(Where the designated entity is selected by the IRS, each entity in this report is deemed to consent to the choice of designated entity.)\nSign \nHere\n▲\nSignature of officer\nDate\nTitle\nPrint name of signing official\nDaytime telephone number\nFax number\nFuture Developments\nFor the latest information about developments related to Form \n8453-R and its instructions, such as legislation enacted after they \nwere published, go to www.irs.gov/Form8453R. \nPurpose of Form\nUse Form 8453-R to authenticate the electronic filing of Form 8963, \nReport of Health Insurance Provider Information.\nWho Must File\nIf you file Form 8963 electronically in 2020, you must upload Form \n8453-R with your report.\nWhen To File\nForm 8453-R must be filed with your electronically filed Form 8963.\nHow To File\nCreate a PDF file of the completed Form 8453-R and upload it with \nForm 8963.\nDeclaration of Officer\nAn electronically transmitted report will not be considered complete \n(and therefore not considered filed) unless Form 8453-R is signed \nby an officer of the organization, scanned into a PDF file, and \ntransmitted with the report.\nThe officer’s signature allows the IRS to disclose to the \ntransmitter:\n• An acknowledgement that the IRS has accepted the \norganization’s electronically filed report, and\n• The reason(s) for a delay in processing the report.\nThe declaration of officer must be signed and dated by:\n• The president, vice president, treasurer, assistant treasurer, chief \naccounting officer; or\n• Any other officer of the organization, such as an officer of the \nsingle-person covered entity or the designated entity, authorized to \nsign the organization’s report.\nPaperwork Reduction Act Notice. We ask for the information on \nthis form to carry out the Internal Revenue laws of the United \nStates. You are required to give us the information. We need it to \nensure that you are complying with these laws and to allow us to \nfigure and collect the right amount of fees. \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. The rules governing the confidentiality of this form are covered \nin Internal Revenue Code section 6103. \nThe time needed to complete and file 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. 1 hr., 12 min.\nLearning about the law or the form \n.\n.\n.\n.\n.\n.\n. 12 min.\nPreparing and sending the form\n.\n.\n.\n.\n.\n.\n.\n. 13 min.\nComments. If you have comments concerning the accuracy of \nthese time estimates or suggestions for making this form simpler, \nwe would be happy to hear from you. You can send us comments \nfrom www.irs.gov/FormComments. Or you can write to the Internal \nRevenue Service, Tax Forms and Publications Division, 1111 \nConstitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send \nthe form to this office.\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 60914Z\nForm 8453-R (Rev. 1-2020)\n"
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f8886t.pdf
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1219 Form 8886-T (PDF)
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https://www.irs.gov/pub/irs-pdf/f8886t.pdf
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[
"Form 8886-T\n(Rev. December 2019)\nDisclosure by Tax-Exempt Entity Regarding \nProhibited Tax Shelter Transaction\nDepartment of the Treasury \nInternal Revenue Service \n ▶ Go to www.irs.gov/Form8886T for instructions and the latest information.\nOMB No. 1545-0047\nOpen to Public \nInspection \nFor calendar year 20 \n, or tax year beginning \n, 20\n, and ending\n, 20\nName of tax-exempt entity \nEmployer identification number \nIn care of (if applicable) \nNumber, street, and room or suite no. (or P.O. box number if mail is not delivered to street address) \nCity or town, state, and ZIP code \n1 \nCheck the applicable box that describes the tax-exempt entity. \nAn organization described in section 501(c) or 501(d) \nA state, a possession of the United States, or the \nDistrict of Columbia, a political subdivision of a state or \npossession of the United States \nAn Indian tribal government \nA plan described in section 401(a) which includes a trust \nexempt from tax under section 501(a) \nAn annuity plan described in section 403(a) or annuity \ncontract described in section 403(b) \nA qualified tuition program described in section 529 \nAn eligible deferred compensation plan described in \nsection 457(b) which is maintained by an employer \ndescribed in section 457(e)(1)(A) \nAn individual retirement account \nAn individual retirement annuity \nAn Archer MSA \nA custodial account treated as an annuity contract \nunder section 403(b)(7)(A) \nA Coverdell education savings account \nA health savings account \nA qualified ABLE program\n2 \nIdentify the type of prohibited tax shelter transaction. Check all the box(es) that apply. See instructions. \na \nListed transaction \nb \nConfidential \nc \nContractual protection \n3 \nIf the transaction is a listed transaction or substantially similar to a listed transaction, identify the listed transactions. See \ninstructions. \n4 \nIdentity of other parties (whether taxable or tax-exempt) to the transaction, if known. Attach additional sheets, if necessary. \nName of party \nNumber, street, and room or suite no. \nCity or town, state, and ZIP code \nName of party \nNumber, street, and room or suite no. \nCity or town, state, and ZIP code \nSign \nHere \nI declare under penalty of perjury that I am authorized to sign this disclosure, that I have examined this disclosure, including any accompanying attachments, \nand to the best of my knowledge and belief, it is true, correct, and complete. \n▲\nSignature of director, trustee, officer, or other authorized official \nDate \nType or print name of signer \nType or print title or authority of signer \nFor Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 49103E\nForm 8886-T (Rev. 12-2019) \n"
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i965c.pdf
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1219 Inst 965-C (PDF)
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https://www.irs.gov/pub/irs-pdf/i965c.pdf
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[
"Instructions for Form 965-C\n(December 2019)\nTransfer Agreement Under Section 965(h)(3)\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 965-C and \nits instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form965C.\nBackground\nOn December 22, 2017, section 965 of the \nCode (section 965) was amended. As a \nresult of the amendment, certain \ntaxpayers are required to include in \nincome an amount (a section 965(a) \ninclusion amount) based on the \naccumulated post-1986 deferred foreign \nincome of certain foreign corporations \n(specified foreign corporations) they own \neither directly or indirectly through other \nentities.\nTaxpayers may make an election under \nsection 965(h) to pay the section 965(h) \nnet tax liability (as defined later in these \ninstructions) in installments over a term of \n8 years. However, if an acceleration event \n(as defined in section 965(h)(3) and \nRegulations section 1.965-7(b)(3)) occurs, \nthe unpaid portion of all remaining \ninstallments is generally due on the date of \nthe acceleration event. If a covered \nacceleration event (as defined below) \noccurs, such event will not be considered \nto accelerate payment of the section \n965(h) net tax liability if the transferee \nenters into an agreement to be liable for \nthe remaining installments due on the \nliability in the same manner as if such \ntransferee were the original electing \ntaxpayer.\nGeneral Instructions\nPurpose of Form\nForm 965-C should be used by an eligible \nsection 965(h) transferor and an eligible \nsection 965(h) transferee to enter into a \ntransfer agreement under section 965(h)\n(3). This form sets forth the information \nand representations that must be provided \nto meet the requirements of Regulations \nsection 1.965-7(b)(3)(iii)(B)(4) in order to \nenter into a transfer agreement under \nsection 965(h)(3). If an eligible section \n965(h) transferor and an eligible section \n965(h) transferee properly complete and \nfile this Form 965-C with respect to a \ncovered acceleration event in accordance \nwith these instructions, they will be \nconsidered to have properly entered into a \ntransfer agreement under section 965(h)\n(3). However, the Commissioner may \nreview the transfer agreement and may \nask additional questions or require \nadditional information, including, for \nexample, information about the eligible \nsection 965(h) transferee's ability to pay \nthe outstanding section 965(h) net tax \nliability. If the Commissioner determines \nthat the transfer agreement contains a \nmaterial misrepresentation or material \nomission, or if the additional information \nrequested is not provided within a \nreasonable time frame (as communicated \nby the Commissioner), then the transfer \nagreement may be rejected as of the date \nof the original acceleration event. \nAlternatively, the Commissioner may \ndetermine that an acceleration event has \noccurred as of the date the transfer \nagreement was found to have a material \nmisrepresentation or material omission.\nDefinitions\nEligible section 965(h) transferee. An \neligible section 965(h) transferee is a \nsingle U.S. person that is not a domestic \npass-through entity and that meets any \none of the six requirements listed in \nRegulations section 1.965-7(b)(3)(iii)(B)(1)\n(i) through (vi).\nEligible section 965(h) transferor. An \neligible section 965(h) transferor is a U.S. \nperson with respect to which a covered \nacceleration event occurs. See the \ninstructions for Part III, line 1, for when a \ncovered acceleration event occurs.\nSection 965(h) net tax liability. In \ngeneral, the section 965(h) net tax liability \nwith respect to any U.S. shareholder is the \nexcess (if any) of the U.S. shareholder's \nnet income tax liability computed with all \nsection 965 amounts included over the \nU.S. shareholder's net income tax liability \nwithout regard to section 965. For details, \nsee section 965(h)(6). Also see \nRegulations section 1.965-7(g)(10) for \nrules for computing the net 965 tax \nliability.\nWho Must File\nThe eligible section 965(h) transferor and \nthe eligible section 965(h) transferee with \nrespect to a covered acceleration event \nmust file Form 965-C to meet the \nrequirements of the eligible section 965(h) \ntransferee exception under Regulations \nsection 1.965-7(b)(3)(iii). Form 965-C may \nonly be filed by an eligible section 965(h) \ntransferor and eligible section 965(h) \ntransferee.\nWhen and Where To File\nWithin 30 days of the covered acceleration \nevent, the original Form 965-C must be \nmailed to the IRS’s Memphis Compliance \nService Collection Operations at the \nfollowing address:\nMemphis CSCO\n5333 Getwell Road MS 81\nMemphis, TN 38118\nIn addition, both the eligible section \n965(h) transferor and the eligible section \n965(h) transferee must attach a duplicate \ncopy of Form 965-C to their tax returns for \nthe taxable years during which the \ncovered acceleration event occurs, filed \nby the due date for the returns (with regard \nto any extension of time to file).\nNo extension of time to file Form \n965-C will be granted, and relief is \nnot available under Regulations \nsection 301.9100-2 or 301.9100-3 to enter \ninto a transfer agreement late.\nA copy of the eligible section 965(h) \ntransferor's most recent Form 965-A or \nForm 965-B, as applicable, is required to \nbe included with Form 965-C.\nNote. If the section 965(h) net tax liability \nis adjusted or changed on an amended \nreturn after the due date for filing the \ntransfer agreement, an amended transfer \nagreement is not required and should not \nbe filed.\nSpecific Instructions\nPart I – Transferor \nInformation\nUse Part I to provide the identifying \ninformation of the eligible section 965(h) \ntransferor. Enter the transferor’s complete \nlegal name, taxpayer identification \nnumber, and street address or post office \nbox.\nPart II – Transferee \nInformation\nUse Part II to provide the identifying \ninformation of the eligible section 965(h) \ntransferee. Enter the transferee’s \ncomplete legal name, taxpayer \nCAUTION\n!\nJan 27, 2020\nCat. No. 72023R\n",
"identification number, and street address \nor post office box.\nPart III – Acceleration \nEvent\nLine 1. Indicate the type of acceleration \nevent leading to this transfer agreement \nby checking box a, b, or c.\nCheck box a if the acceleration event \nleading to this transfer agreement is \ndescribed in Regulations section \n1.965-7(b)(3)(iii)(A)(1)(i) or (ii). If you \ncheck box a, answer the three questions \nbelow box a.\nCheck box b if the acceleration event \nleading to this transfer agreement is \ndescribed in Regulations section \n1.965-7(b)(3)(iii)(A)(1)(iii).\nCheck box c and box c(1) if the \nacceleration event leading to this transfer \nagreement is described in Regulations \nsection 1.965-7(b)(3)(iii)(A)(1)(iv). Also \nanswer the question below box c(1).\nCheck box c and box c(2) if the \nacceleration event leading to this transfer \nagreement is described in Regulations \nsection 1.965-7(b)(3)(iii)(A)(1)(v). Also \nanswer the question below box c(2).\nCheck box c and box c(3) if the \nacceleration event leading to this transfer \nagreement is described in Regulations \nsection 1.965-7(b)(3)(iii)(A)(1)(vi). Also \nanswer the question below box c(3).\nCovered acceleration event. A person \nsatisfies the requirement to have a \ncovered acceleration event if that person \nis able to check box a, b, or c based on \nthe above instructions.\nLine 2. Enter the date of the covered \nacceleration event in the space provided.\nLine 3. Provide a detailed description of \nthe covered acceleration event in the \nspace provided.\nPart IV – Report of Unpaid \nSection 965(h) Net Tax \nLiability Being Assumed\nLine 4. Enter the dollar amount of the \ntransferor's section 965(h) net tax liability \nremaining unpaid.\nNote. The amount of the transferor's \nsection 965(h) net tax liability is subject to \nadjustment by the Commissioner. See \nRegulations section 1.965-7(b)(3)(iii)(B)(4)\n(iv).\nLine 5. Enter the date the next installment \npayment is due by the transferee in the \nspace provided. The transferee must \nmake an annual installment payment for \nthe section 965(h) net tax liability they \nassume by the due date of their income \ntax return. See Regulations section \n1.965-7(b)(3)(iii)(D) for details.\nPart V – Eligible Section \n965(h) Transferee’s Ability \nTo Pay Remaining Liability\nLine 6. Check the “Yes” box to confirm \nthat the eligible section 965(h) transferee \nis able to make the remaining payments \nrequired under section 965(h) with respect \nto the section 965(h) net tax liability being \nassumed. If you check the “No” box, you \ndo not meet the requirements to enter into \na valid transfer agreement.\nLine 7. Check the “Yes” box if the \nleverage ratio of the eligible section 965(h) \ntransferee exceeds three to one. \nOtherwise, check the “No” box. The \nleverage ratio means the ratio that the \ntotal indebtedness of the transferee bears \nto the sum of its money and all other \nassets reduced, but not below zero, by the \ntotal indebtedness. See Regulations \nsection 1.965-7(b)(3)(iii)(B)(6) for more \ninformation.\nNote. The leverage ratio of the eligible \nsection 965(h) transferee is a factor the \nCommissioner uses to determine whether \nthe eligible section 965(h) transferee has \nthe ability to pay the outstanding section \n965(h) net tax liability. A leverage ratio in \nexcess of three to one does not by itself \ndetermine whether or not a transfer \nagreement is valid.\nLine 8. Provide any other pertinent \ninformation regarding the eligible section \n965(h) transferee's ability to pay the \nsection 965(h) net tax liability being \nassumed. This information may include, \nbut is not limited to, the adequacy of the \ntransferee's income, the value of the \ntransferee's assets, and the transferee's \naccess to capital.\nPart VI – Terms of \nAgreement\nBy signing this transfer agreement, the \neligible section 965(h) transferor and the \neligible section 965(h) transferee agree to \nthe terms set forth in Part VI of Form \n965-C.\nTransferor signature. This transfer \nagreement (Form 965-C) must be signed \nby a person who is authorized to sign a \nreturn on behalf of the eligible section \n965(h) transferor listed in Part I. By signing \nPart VI, you declare, under penalties of \nperjury, that you have examined the form, \nand to the best of your knowledge and \nbelief, Parts I, III, and IV are true, correct, \nand complete. You also certify that you \nhave the authority to execute this transfer \nagreement.\nTransferee signature. This transfer \nagreement (Form 965-C) must also be \nsigned by a person who is authorized to \nsign a return on behalf of the eligible \nsection 965(h) transferee listed in Part II. \nBy signing Part VI, you declare, under \npenalties of perjury, that you have \nexamined the form, and to the best of your \nknowledge and belief, Parts II, III, IV, and \nV are true, correct, and complete. You \nalso certify that you have the authority to \nexecute this transfer agreement.\nPaperwork Reduction Act \nNotice\nWe ask for the information on this form to \ncarry out the Internal Revenue laws of the \nUnited States. You are required to give us \nthe information. We need it to ensure that \nyou are complying with these laws and to \nallow us to figure and collect the right \namount of tax.\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 \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103.\nThe time needed to complete and file \nthis form will vary depending on individual \ncircumstances. The estimated burden for \nindividual taxpayers filing this form is \napproved under OMB control number \n1545-0123 and is included in the \nestimates shown in the instructions for \ntheir business income tax return.\n-2-\nInstructions for Form 965-C (12-2019)\n"
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i8886t.pdf
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1219 Inst 8886-T (PDF)
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https://www.irs.gov/pub/irs-pdf/i8886t.pdf
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[
"Instructions for Form 8886-T\n(December 2019)\nDisclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nGeneral Instructions\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8886-T and \nthe instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form8886-T.\nPurpose of Form\nCertain tax-exempt entities (defined \nbelow) are required to file Form 8886-T to \ndisclose information with respect to each \nprohibited tax shelter transaction to which \nthe entity is a party. See Prohibited tax \nshelter transaction below. See Party to a \nprohibited tax shelter transaction below to \ndetermine if the tax-exempt entity is a \nparty to a prohibited tax shelter \ntransaction. See Regulations section \n1.6033-5 for more information. Form \n8886-T is available for public inspection.\nA separate Form 8886-T must be filed \nfor each prohibited tax shelter transaction.\nIn addition to filing Form 8886-T, a \ntax-exempt entity and/or entity manager(s) \nmay be liable for excise taxes in \nconnection with the prohibited tax shelter \ntransaction. For more information, see the \nInstructions for Form 4720, Return of \nCertain Excise Taxes Under Chapters 41 \nand 42 of the Internal Revenue Code, and \nthe Instructions for Form 5330, Return of \nExcise Taxes Related to Employee \nBenefit Plans.\nA taxable party to a prohibited tax \nshelter transaction must provide a \nstatement to any tax-exempt entity that is \nparty to the transaction that the \ntransaction is a prohibited tax shelter \ntransaction. See Tax-exempt entity below.\nIf a tax-exempt entity participates in \nany reportable transaction (defined in \nRegulations section 1.6011-4), the \ntax-exempt entity may also be required to \nfile Form 8886, Reportable Transaction \nDisclosure Statement. For more \ninformation, see the Instructions for Form \n8886.\nFrequency of disclosure. A single \ndisclosure is required for each prohibited \ntax shelter transaction.\nWho Must File\nIf the tax-exempt entity is a non-plan entity \n(defined below), Form 8886-T must be \nfiled by the entity. If the tax-exempt entity \nis a plan entity (defined below), Form \n8886-T must be filed by the entity \nmanager (defined on page 2).\nNote. If the entity is a fully self-directed \nqualified plan, IRA, or other savings \narrangement, the entity manager is the \nplan participant, beneficiary, or owner who \napproved or caused the entity to be a \nparty to the prohibited tax shelter \ntransaction.\nDefinitions\nTax-exempt entity. A tax-exempt entity \nis an entity which is either a plan entity \n(defined below) or a non-plan entity \n(defined below).\nNon-plan entity. Non-plan entities are \ntax-exempt entities described in section \n4965(c)(1), (c)(2), or (c)(3). The following \ntax-exempt entities are non-plan entities.\n• An organization described in section \n501(c) or 501(d).\n• Entities described in section 170(c) \nincluding a state, a possession of the \nUnited States, the District of Columbia, or \na political subdivision of a state or \npossession of the United States (but not \nincluding the United States).\n• An Indian tribal government.\nSee Regulations section 1.6033-5 for \nmore information.\nPlan entity. Plan entities are \ntax-exempt entities described in section \n4965(c)(4), (c)(5), (c)(6), (c)(7), or (c)(8). \nThe following tax-exempt entities are plan \nentities.\n• A plan described in section 401(a) \nwhich includes a trust exempt from tax \nunder section 501(a).\n• An annuity plan described in section \n403(a) or annuity contract described in \nsection 403(b).\n• A qualified tuition program described in \nsection 529.\n• An eligible deferred compensation plan \ndescribed in section 457(b) that is \nmaintained by a governmental employer \ndescribed in section 457(e)(1)(A).\n• An individual retirement account within \nthe meaning of section 408(a).\n• An individual retirement annuity within \nthe meaning of section 408(b).\n• An Archer medical savings account \nwithin the meaning of section 220(d).\n• A custodial account treated as an \nannuity contract under section 403(b)(7)\n(A).\n• A Coverdell education savings account \nas defined in section 530.\n• A health savings account within the \nmeaning of section 223(d).\n• An ABLE program described in section \n529A.\nSee Regulations section 1.6033-5 for \nmore information.\nParty to a prohibited tax shelter trans-\naction. A tax-exempt entity is a party to a \nprohibited tax shelter transaction if it:\n• Facilitates the transaction by reason of \nits tax-exempt, tax indifferent, or \ntax-favored status;\n• Is identified in published guidance, by \ntype, class, or role, as a party to a \nprohibited tax shelter transaction. See \nexample in Regulations section \n53.4965-4(c).\nProhibited tax shelter transaction. \nGenerally, a prohibited tax shelter \ntransaction is a transaction that is a listed \ntransaction (including subsequently listed \ntransaction), a confidential transaction, or \na transaction with contractual protection. \nSee definitions of these terms on pages 1 \nand 2.\nNote. In general, if the IRS determines by \npublished guidance that a transaction will \nbe excluded from the definition of listed \ntransaction, confidential transaction, or \ntransaction with contractual protection, the \ntransaction will not be considered a \nprohibited tax shelter transaction.\nListed transaction. A listed transaction \nis a transaction that is the same as or \nsubstantially similar to any of the types of \ntransactions that the IRS has determined \nto be a tax avoidance transaction and are \nidentified by notice, regulation, or other \nform of published guidance as a listed \ntransaction. For existing guidance, see \nNotice 2009-59, 2009-31 I.R.B. 170 and \nIRS.gov/Businesses/Corporations/Listed-\nTransactions.\nSubsequently listed transaction. A \nsubsequently listed transaction is a \ntransaction that is identified in published \nguidance as a listed transaction after the \ntax-exempt entity has entered into the \ntransaction and that was not a confidential \ntransaction or transaction with contractual \nprotection at the time the entity entered \ninto the transaction. See section 4965(e)\n(2) for more information.\nSubstantially similar. A transaction is \nsubstantially similar to another transaction \nif it is expected to obtain the same or \nJan 02, 2020\nCat. No. 49104P\n",
"similar types of tax consequences and is \neither factually similar or based on the \nsame or similar tax strategy. Receipt of an \nopinion regarding the tax consequences \nof the transaction is not relevant to the \ndetermination of whether the transaction is \nthe same as or substantially similar to \nanother transaction. Further, the term \nsubstantially similar must be broadly \nconstrued in favor of disclosure. See \nRegulations section 1.6011-4(c)(4) for \nexamples.\nConfidential transaction. A confidential \ntransaction is a transaction that is offered \nunder conditions of confidentiality and for \nwhich a minimum fee (defined below) was \npaid to an advisor. A transaction is \nconsidered to be offered under conditions \nof confidentiality if the advisor places a \nlimitation on disclosure of the tax \ntreatment or tax structure of the \ntransaction and the limitation on \ndisclosure protects the confidentiality of \nthe advisor's tax strategies. The \ntransaction is treated as confidential even \nif the conditions of confidentiality are not \nlegally binding on the taxpayer. See \nRegulations section 1.6011-4(b)(3) for \nmore information.\nMinimum fee. For a corporation, or a \npartnership or trust in which all of the \nowners or beneficiaries are corporations \n(looking through any partners or \nbeneficiaries that are themselves partners \nor trusts), the minimum fee is $250,000. \nFor all others, the minimum fee is $50,000. \nThe minimum fee includes all fees paid \ndirectly or indirectly for the tax strategy, \nadvice or analysis of the transaction \n(whether or not related to the tax \nconsequences of the transaction), \nimplementation and documentation of the \ntransaction, and tax preparation fees to \nthe extent they exceed customary return \npreparation fees. Fees do not include \namounts paid to a person, including an \nadvisor, in that person's capacity as a \nparty to the transaction.\nTransaction with contractual protec-\ntion. A transaction with contractual \nprotection is a transaction for which a \nparticipant (or related party as defined \nunder section 267(b) or 707(b)) has the \nright to a full refund or partial refund of \nfees if all or part of the intended tax \nconsequences from the transaction are \nnot sustained. It also includes a \ntransaction for which fees are contingent \non the realization of tax benefits from the \ntransaction. For exceptions and other \ndetails, see Regulations section \n1.6011-4(b)(4) and Rev. Proc. 2007-20.\nEntity manager. In the case of a plan \nentity, entity manager means the person \nwho approves or otherwise causes the \ntax-exempt entity to be a party to the \nprohibited tax shelter transaction. See \nsection 4965(d)(2).\nRecordkeeping\nThe entity or entity manager must keep a \ncopy of all documents and other records \nrelated to a prohibited tax shelter \ntransaction. See Regulations section \n1.6001-1(c) and 53.6001-1 for more \ndetails.\nWhen To File\nGeneral rules. Generally, the due date \nfor filing Form 8886-T depends on whether \nthe tax-exempt entity is a party to a \nprohibited tax shelter transaction to \nreduce its own federal tax liability or, \nalternatively, whether it is a party to such a \ntransaction to facilitate the transaction by \nreason of its tax-exempt, tax indifferent, or \ntax-favored status.\nIn the case of a tax-exempt entity that \nis a party to a prohibited tax shelter \ntransaction because it facilitates the \ntransaction by reason of its tax-exempt, \ntax indifferent, or tax-favored status, Form \n8886-T must be filed on or before May 15 \nof the calendar year following the close of \nthe calendar year during which the \ntax-exempt entity entered into the \nprohibited tax shelter transaction. See \nsection 1.6033-5(d)(1).\nEntities identified as a party to a pro-\nhibited tax shelter transaction by pub-\nlished guidance. In the case of a \ntax-exempt entity that becomes a party to \na prohibited tax shelter transaction \nbecause it is identified in published \nguidance by type, class, or roles as a party \nto a prohibited tax shelter transaction, the \npublished guidance will specify the due \ndate of Form 8886-T.\nSubsequently listed transaction. In the \ncase of a tax-exempt entity that is a party \nto a prohibited tax shelter transaction \nbecause the transaction was \nsubsequently listed, Form 8886-T must be \nfiled by May 15 of the calendar year \nfollowing the close of the calendar year \nduring which the transaction was identified \nas a listed transaction. See section \n1.6033-5(d)(2).\nWhere To File\nSend the return to the:\nDepartment of the Treasury\nInternal Revenue Service Center\nOgden, UT 84201-0027\nPenalties\nThere is a monetary penalty under section \n6652(c) for the failure to disclose \ninformation required under section \n6033(a)(2) with respect to a prohibited tax \nshelter transaction. The penalty for failure \nto include information with respect to a \nprohibited tax shelter transaction is $105 \nfor each day during which such failure \ncontinues, not to exceed $54,000 for each \nrequired disclosure. In addition, the IRS is \nauthorized to make a written demand on \nthe entity or entity manager specifying a \nfuture date by which the required \ndisclosure must be filed. If there is a failure \nto comply with this demand, there is an \nadditional penalty in the amount of $105 \nper day after the expiration of the time \nspecified in the demand, not to exceed \n$10,500 for each required disclosure. In \nthe case of a non-plan entity (defined on \npage 1), the penalty is imposed on the \ntax-exempt entity. In the case of a plan \nentity (defined on page 1), the penalty is \nimposed on the entity manager. These \npenalties are adjusted for inflation. See \nsection 6652(c) for more information on \npenalties.\nA penalty is assessed to the \ntax-exempt entity (for a non-plan entity) or \nto the entity manager (for a plan entity) for \neach failure to timely file Form 8886-T in \naccordance with its instructions and \nRegulations section 1.6033-5. Form \n8886-T must be completed in its entirety \nwith all required attachments to be \nconsidered complete. Do not enter \n“Information provided upon request,” or \n“Details available upon request,” or any \nsimilar statement in the space provided. \nInclusion of any such statements subjects \nthe tax-exempt entity (for a non-plan \nentity) or the entity manager (for a plan \nentity) to penalty. See section 6652(c) for \nmore information.\nPublic Inspection\nA completed Form 8886-T is available for \npublic inspection as required under \nsection 6104.\nSpecific Instructions\nName and Address\nEnter the name and address of the \ntax-exempt entity. Include the suite, room, \nor other unit number after the street \naddress. If the Post Office does not deliver \nmail to the street address, show the P.O. \nbox number instead of the street address. \nThe name and address should be the \nsame as shown on other forms filed with \nthe IRS.\nEmployer Identification \nNumber (EIN)\nEnter the employer identification number \nof the tax-exempt entity. In the case of a \nfully self-directed qualified plan, or an IRA \n(or other savings arrangement) that does \nnot have and is not required to obtain an \nEIN, leave the EIN box blank. Do not enter \na social security number.\n-2-\n",
"Who Must Sign\nNon-plan entity. The director, trustee, \nofficer, or other official authorized to sign \nfor the non-plan entity (defined on page 1) \nmust sign Form 8886-T.\nPlan entity. For plan entities (defined on \npage 1), the entity manager (defined on \npage 2) must sign Form 8886-T.\nHow To Complete\nForm 8886-T\nIn order to be considered complete, Form \n8886-T must be completed in its entirety \nwith all required attachments. Do not \nsimply write “See Attached.” If the \ninformation required exceeds the space \nprovided, complete as much information \nas possible in the available space and \nattach the remaining information on \nadditional sheets. The additional sheets \nmust be in the same order as the lines to \nwhich they correspond. You must also \ninclude the entity name and identifying \nnumber at the top of each additional \nsheet.\nLine 1\nCheck the box which indicates the type of \ntax-exempt entity that is a party to a \nprohibited tax shelter transaction.\nLine 2\nCheck the box for all categories that apply \nto the transaction being reported. The \ncategories of prohibited tax shelter \ntransactions (listed, confidential, and \ntransaction with contractual protection) \nare described on pages 1 and 2. Do not \nreport more than one transaction on this \nform. If the transaction is substantially \nsimilar to a listed transaction, check the \nbox next to “listed transaction.” See \nSubstantially similar on page 2. If you \nchecked the listed transaction box, you \nmust also identify the transaction on line 3.\nIf the transaction is a listed \ntransaction or substantially similar \nto a listed transaction, you must \ncheck the listed transaction box in addition \nto any others that may apply.\nLine 3\nIf you selected “listed transaction” on \nline 2, provide a brief identifying \ndescription of the listed transaction and \nidentify the notice, revenue ruling, \nregulation (for example, Regulations \nsection 1.643(a)-8 or Notice 2003-81 \nmodified and supplemented by Notice \n2007-71, 2007-35 I.R.B. 472), \nannouncement, or other published \nguidance that identified the listed \ntransaction. For guidance identifying listed \ntransactions, see Notice 2009-59, \n2009-31 I.R.B. 170. For further updates, \ngo to IRS.gov/Businesses/Corporations/\nListed-Transactions.\nLine 4\nProvide the complete names and \naddresses of all other parties (whether \ntaxable or tax-exempt) to the transaction, \nif known. If you need additional space, \nattach separate sheets. At the top of each \nadditional sheet, write “Line 4” and enter \nthe tax-exempt entity's name and \nidentifying number.\nPaperwork Reduction Act Notice. We \nask for the information on this form to carry \nCAUTION\n!\nout the Internal Revenue laws of the \nUnited States. You are required to give us \nthe information. We need it to ensure that \nyou are complying with these laws and to \nallow us to figure and collect the right \namount of tax. You are not required to \nprovide the information requested on a \nform that is subject to the Paperwork \nReduction Act unless the form displays a \nvalid OMB control number. Books or \nrecords relating to a form or its instructions \nmust be retained as long as their contents \nmay become material in the administration \nof any Internal Revenue law. Generally, \ntax returns and return information are \nconfidential, as required by section 6103. \nHowever, certain returns and return \ninformation of tax-exempt organizations \nand trusts are subject to public disclosure \nand inspection, as provided by section \n6104. The time needed to complete and \nfile this form will vary depending on \nindividual circumstances. The estimated \nburden for tax-exempt organizations filing \nthis form is approved under OMB control \nnumber 1545-0047 and is included in the \nestimates shown in the instructions for \ntheir information return.\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 send us comments from IRS.gov/\nFormComments. Or you can write to the \nInternal Revenue Service, Tax Forms and \nPublications Division, 1111 Constitution \nAve. NW, IR-6526, Washington, DC \n20224. Don’t send the form to this office. \nInstead, see Where To File, on page 2.\n-3-\n"
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i965e.pdf
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1219 Inst 965-E (PDF)
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https://www.irs.gov/pub/irs-pdf/i965e.pdf
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[
"Instructions for Form 965-E\n(December 2019)\nConsent Agreement Under Section 965(i)(4)(D)\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code unless \notherwise noted.\nFuture Developments\nFor the latest information about developments related to Form \n965-E and its instructions, such as legislation enacted after they \nwere published, go to IRS.gov/Form965E.\nBackground\nOn December 22, 2017, section 965 of the Code (section 965) \nwas amended. As a result of the amendment, certain taxpayers \nare required to include in income an amount (a section 965(a) \ninclusion amount) based on the accumulated post-1986 deferred \nforeign income of certain foreign corporations (specified foreign \ncorporations) they own either directly or indirectly through other \nentities.\nTaxpayers that are S corporation shareholders may have a \nsection 965(a) inclusion amount due to ownership of deferred \nforeign income corporations (DFICs) through S corporations that \nare themselves U.S. shareholders of the DFICs. A taxpayer that \nis a shareholder in an S corporation that is a U.S. shareholder of \na DFIC and that has a section 965(i) net tax liability (as defined \nlater in these instructions) with respect to the S corporation may \nmake a deferral election under section 965(i) (section 965(i) \nelection). A shareholder’s section 965(i) net tax liability with \nrespect to an S corporation is calculated on an individual S \ncorporation basis, and the section 965(i) election is also made \non an S corporation-by-S corporation basis and on a \nshareholder-by-shareholder basis. A section 965(i) election \nallows a shareholder in an S corporation to defer payment of its \nsection 965(i) net tax liability until a triggering event occurs. In \naddition, when a triggering event occurs, the shareholder may \nthen make an election under section 965(h) (section 965(h) \nelection) to pay the section 965(i) net tax liability with respect to \nwhich the triggering event occurred in installments over 8 years. \nHowever, when the triggering event is a liquidation, sale, \nexchange, or other disposition of substantially all the assets of \nthe S corporation (including in a title 11 or similar case), a \ncessation of business by the S corporation, or the S corporation \nceasing to exist, then the shareholder must obtain the consent of \nthe Commissioner in order to make the section 965(h) election.\nGeneral Instructions\nDefinitions\nSection 965(i) net tax liability. The section 965(i) net tax \nliability is, with respect to an S corporation and a shareholder of \nthe S corporation that has made a section 965(i) election, the \nexcess (if any) of the S corporation shareholder's net income tax \nfor the tax year in which the S corporation shareholder includes \na section 965(a) inclusion in income, determined as if the only \nsection 965(a) inclusions included in income by the S \ncorporation shareholder are domestic pass-through entity \nshares of section 965(a) inclusions by the S corporation with \nrespect to DFICs of which the S corporation is a U.S. \nshareholder, over the S corporation shareholder's net income \ntax for the tax year determined without regard to section 965, \nand without regard to any income, deduction, or credit properly \nattributable to a dividend received (directly or through a chain of \nownership described in section 958(a)) by the S corporation \nfrom, or an inclusion under sections 951(a)(1)(B) and 956 with \nrespect to, a DFIC and paid during, or included with respect to, \nthe DFIC's inclusion year.\nSection 965(i)(2)(A)(ii) triggering event. A section 965(i)(2)\n(A)(ii) triggering event is, with respect to an S corporation with \none or more shareholders that have made section 965(i) \nelections, the liquidation, sale, exchange, or other disposition of \nsubstantially all of the assets of the S corporation (including in a \ntitle 11 or similar case), the cessation of business of the S \ncorporation, or the S corporation ceasing to exist.\nPurpose of Form\nForm 965-E should be used by a shareholder in an S corporation \nwho has an outstanding section 965(i) net tax liability with \nrespect to which a section 965(i)(2)(A)(ii) triggering event has \noccurred to obtain consent to make a section 965(h) election as \nrequired by section 965(i)(4)(D) and Regulations section \n1.965-7(c)(3)(v)(D)(1).\nThis form requests the information and representations that \nmust be provided to meet the requirements of Regulations \nsection 1.965-7(c)(3)(v)(D)(1) in order to enter into a consent \nagreement under section 965(i)(4)(D). If the shareholder \nproperly completes and files Form 965-E in accordance with \nthese instructions, the shareholder will be considered to have \nproperly obtained consent under section 965(i)(4)(D). However, \nthe Commissioner may review the consent agreement and may \nask additional questions or require additional information, \nincluding, for example, about the shareholder’s ability to make \nthe payments required under section 965(h) with respect to the \noutstanding section 965(i) net tax liability covered by the consent \nagreement. If the Commissioner determines that the consent \nagreement contains a material misrepresentation or material \nomission, or if the additional information is not provided within a \nreasonable timeframe (as communicated by the Commissioner), \nthen the consent agreement may be rejected as of the date of \nthe triggering event. If the consent agreement is rejected, the \nentire amount of the section 965(i) net tax liability with respect to \nwhich the triggering event occurred will be due and payable for \nthe year the triggering event occurred.\nForm 965-E is only the consent agreement under section \n965(i)(4)(D) required by Regulations section 1.965-7(c)\n(3)(v)(D)(1). It does not include the section 965(h) \nelection for which consent is requested. You must separately \nmake the section 965(h) election in accordance with the \nrequirements in Regulations section 1.965-7(c)(3)(v)(b)(2). If you \ndo not properly make the section 965(h) election, you will be \nrequired to pay the full amount of the section 965(i) net tax \nliability with respect to which the triggering event occurred for the \nyear the triggering event occurred.\nWho Must File\nAn S corporation shareholder with an outstanding section 965(i) \nnet tax liability with respect to which a section 965(i)(2)(A)(ii) \ntriggering event has occurred must file Form 965-E to obtain \nconsent to make a section 965(h) election.\nNote. Each shareholder must file its own Form 965-E to obtain \nconsent to make a section 965(h) election, and each \nshareholder must make its own section 965(h) election. An S \ncorporation cannot file Form 965-E or make section 965(h) \nelections on behalf of its shareholders.\nCAUTION\n!\nJan 20, 2020\nCat. No. 73449L\n",
"When and Where To File\nWithin 30 days of the section 965(i)(2)(A)(ii) triggering event, the \noriginal Form 965-E must be mailed to the IRS’s Memphis \nCompliance Service Collection Operations at the following \naddress.\nMemphis CSCO\n5333 Getwell Road MS 81\nMemphis, TN 38118\nIn addition, the shareholder must attach a duplicate copy of \nForm 965-E to its tax return for the tax year during which the \nsection 965(i)(2)(A)(ii) triggering event occurs, filed by the due \ndate for such return (with regard to any extension of time to file).\nForm 965-E will be considered timely filed only if filed \nwithin 30 days of the date the section 965(i)(2)(A)(ii) \ntriggering event occurs. No extension of time to file Form \n965-E will be granted, and relief is not available under \nRegulations section 301.9100-2 or 301.9100-3 to file a consent \nagreement late.\nSpecific Instructions\nPart I — Shareholder Information\nUse Part I to provide the identifying information of the \nshareholder requesting consent to make the section 965(h) \nelection. Enter the shareholder’s complete legal name, taxpayer \nidentification number, and street address or post office box.\nPart II — S Corporation Information\nUse Part II to provide identifying information of the S corporation \nwith respect to which a section 965(i) election was in effect and \nwith respect to which the section 965(i)(2)(A)(ii) triggering event \noccurred. Enter the name and taxpayer identification number of \nthe S corporation.\nPart III — Triggering Event Under \nSection 965(i)(2)(A)(ii) Giving Rise to \nNeed for Consent\nLine 1. Provide the date on which the section 965(i)(2)(A)(ii) \ntriggering event for which the consent agreement is being filed \noccurred.\nLine 2. Describe in detail the section 965(i)(2)(A)(ii) triggering \nevent for which the consent agreement is being filed. For \nexample, if the transfer is the disposition of substantially all of \nthe assets of the S corporation, provide a description of the type \nof disposition, including any steps involved in the transaction.\nPart IV — Report of Unpaid Section \n965(i) Net Tax Liability for Which \nConsent Is Requested Under Section \n965(i)(4)(D) for a Section 965(h) \nElection To Be Made\nLine 3. Enter the dollar amount of the outstanding section 965(i) \nnet tax liability for which the shareholder intends to make a \nsection 965(h) election.\nNote. The Commissioner may adjust the amount of the section \n965(i) net tax liability.\nLine 4. Enter the date on which the first installment payment will \nbe due for the section 965(i) net tax liability after the section \n965(h) election is made.\nCAUTION\n!\nPart V — Shareholder’s Ability To \nMake Payments Required Under \nSection 965(h)\nLine 5. Check the “Yes” box to confirm that the shareholder is \nable to make the payments required under section 965(h) and \nRegulations section 1.965-7(b) for the outstanding section 965(i) \nnet tax liability with respect to which the section 965(h) election \nis intended to be made. If you check the “No” box, you do not \nmeet the requirements to enter into a valid consent agreement.\nLine 6. Check the “Yes” box if the leverage ratio of the \nshareholder immediately after the triggering event exceeds three \nto one. Otherwise, check the “No” box.\nThe leverage ratio means the ratio that the total indebtedness \nof the shareholder bears to the sum of its money and all other \nassets reduced, but not below zero, by the total indebtedness. \nSee Regulations section 1.965-7(c)(3)(iv)(D)(6) for more \ninformation.\nNote. The leverage ratio of the shareholder is a factor the \nCommissioner uses to determine whether the shareholder has \nthe ability to pay the outstanding section 965(i) net tax liability. A \nleverage ratio in excess of three to one does not by itself \ndetermine whether or not a consent agreement is valid.\nLine 7. Provide any other pertinent information regarding the \nshareholder’s ability to pay the outstanding section 965(i) net tax \nliability. This information may include, but is not limited to, the \nadequacy of the shareholder’s income, the value of the \nshareholder’s assets, and the shareholder’s access to capital.\nPart VI — Terms of Agreement\nBy signing this consent agreement, you agree to the terms set \nforth in Part VI of Form 965-E.\nShareholder Signature\nThe consent agreement must be signed by the shareholder or a \nperson authorized to sign for the shareholder. By signing this \nconsent agreement, you declare, under penalties of perjury, that \nyou have examined the form and, to the best of your knowledge \nand belief, it is true, correct, and complete. You also certify that \nyou have the authority to execute this consent agreement.\nPaperwork Reduction Act Notice\nWe ask for the information on this form to carry out the Internal \nRevenue laws of the United States. You are required to give us \nthe information. We need it to ensure that you are complying \nwith these laws and to allow us to figure and collect the right \namount of tax.\nYou are not required to provide the information requested on \na form that is subject to the Paperwork Reduction Act unless the \nform displays a valid OMB control number. Books or records \nrelating to a form or its instructions must be retained as long as \ntheir contents may become material in the administration of any \nInternal Revenue 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 burden \nfor individual taxpayers filing this form is approved under OMB \ncontrol number 1545-0123 and is included in the estimates \nshown in the instructions for their business income tax return.\n-2-\n"
] |
i965d.pdf
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1219 Inst 965-D (PDF)
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https://www.irs.gov/pub/irs-pdf/i965d.pdf
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[
"Instructions for Form 965-D\n(December 2019)\nTransfer Agreement Under Section 965(i)(2)\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code unless \notherwise noted.\nFuture Developments\nFor the latest information about developments related to Form \n965-D and its instructions, such as legislation enacted after they \nwere published, go to IRS.gov/Form965D.\nBackground\nOn December 22, 2017, section 965 of the Code (section 965) \nwas amended. As a result of the amendment, certain taxpayers \nare required to include in income an amount (a section 965(a) \ninclusion amount) based on the accumulated post-1986 deferred \nforeign income of certain foreign corporations (specified foreign \ncorporations) they own either directly or indirectly through other \nentities. Taxpayers that are S corporation shareholders may \nhave inclusions in income under section 951(a) by reason of \nsection 965 due to ownership of deferred foreign income \ncorporations (DFICs) through S corporations that are \nthemselves U.S. shareholders of the DFICs.\nFor each section 965(i) net tax liability (as defined later in \nthese instructions), the taxpayer may elect to defer payment of \nsuch liability until a triggering event occurs. Each section 965(i) \nnet tax liability is calculated and the section 965(i) election is \nmade on an S corporation-by-S corporation basis. If a covered \ntriggering event (defined below) occurs, such event will not be \nconsidered to trigger the section 965(i) net tax liability if the \ntransferee enters into an agreement to be liable for the section \n965(i) net tax liability with respect to the stock transferred in the \nsame manner as if the transferee were the original electing \ntaxpayer. Partial triggering events may occur if not all of the \nstock of the S corporation is transferred. In the case of multiple \npartial transfers, an agreement must be entered into for each \npartial transfer treated as a covered triggering event.\nGeneral Instructions\nDefinitions\nCovered triggering event. A covered triggering event is, with \nrespect to a shareholder’s section 965(i) net tax liability with \nrespect to an S corporation, the transfer of any share of stock of \nthe S corporation (including by death or otherwise) by the \nshareholder that results in a change of ownership for federal \nincome tax purposes.\nEligible section 965(i) transferee. An eligible section 965(i) \ntransferee is a single U.S. person (including a person listed in \nRegulations section 1.1362-6(b)(2) with respect to a trust or \nestate, but not a domestic pass-through entity itself) that \nbecomes a shareholder of an S corporation due to a transfer \nfrom an eligible section 965(i) transferor in a transaction that is a \ncovered triggering event. References in Part VI and Part VII \n(including the signature block area) to the “transferee” are \nreferences to the “eligible section 965(i) transferee” filing the \nform.\nEligible section 965(i) transferor. An eligible section 965(i) \ntransferor is a shareholder of an S corporation who has a section \n965(i) net tax liability with respect to the S corporation and who \ntransfers stock of the S corporation in a transaction that is a \ncovered triggering event. References in Part IV, Part V, and Part \nVII (including the signature block area) to the “transferor” are \nreferences to the “eligible section 965(i) transferor” filing the \nform.\nSection 965(i) net tax liability. The section 965(i) net tax \nliability is, with respect to an S corporation and a shareholder of \nthe S corporation that has made a section 965(i) election, the \nexcess (if any) of the S corporation shareholder's net income tax \nfor the taxable year in which the S corporation shareholder \nincludes a section 965(a) inclusion in income, determined as if \nthe only section 965(a) inclusions included in income by the S \ncorporation shareholder are domestic pass-through entity \nshares of section 965(a) inclusions by the S corporation with \nrespect to DFICs of which the S corporation is a U.S. \nshareholder, over the S corporation shareholder's net income \ntax for the taxable year determined without regard to section \n965, and without regard to any income, deduction, or credit \nproperly attributable to a dividend received (directly or through a \nchain of ownership described in section 958(a)) by the S \ncorporation from, or an inclusion under sections 951(a)(1)(B) \nand 956 with respect to, a DFIC and paid during, or included with \nrespect to, the DFIC's inclusion year.\nPurpose of Form\nForm 965-D should be used by an eligible section 965(i) \ntransferor and an eligible section 965(i) transferee to enter into a \ntransfer agreement under section 965(i)(2).\nThis form sets forth the information and representations that \nmust be provided to meet the requirements of Regulations \nsection 1.965-7(c)(3)(iv)(B)(4) in order to enter into a transfer \nagreement under section 965(i)(2). If an eligible section 965(i) \ntransferor and an eligible section 965(i) transferee properly \ncomplete and file this Form 965-D with respect to a covered \ntriggering event in accordance with these instructions, they will \nbe considered to have properly entered into a transfer \nagreement under section 965(i)(2). However, the Commissioner \nmay review the transfer agreement and may ask additional \nquestions or require additional information, including, for \nexample, information about the eligible section 965(i) \ntransferee’s ability to pay the outstanding section 965(i) net tax \nliability. If the Commissioner determines that the transfer \nagreement contains a material misrepresentation or material \nomission, or if the additional information requested is not \nprovided within a reasonable timeframe (as communicated by \nthe Commissioner), then the transfer agreement may be rejected \nas of the date of the original triggering event. Alternatively, the \nCommissioner may determine that a triggering event has \noccurred as of the date the transfer agreement was found to \nhave a material misrepresentation or material omission.\nWho Must File\nThe eligible section 965(i) transferor and the eligible section \n965(i) transferee with respect to a covered triggering event must \nfile Form 965-D to meet the requirements for the eligible section \n965(i) transferee exception under Regulations section 1.965-7(c)\n(3)(iv). Form 965-D may only be filed by an eligible section 965(i) \ntransferor and eligible section 965(i) transferee.\nNote. Where there are multiple partial transfers, separate \ntransfer agreements must be filed for each partial transfer \nJan 15, 2020\nCat. No. 73448A\n",
"treated as a covered triggering event. In addition, an S \ncorporation cannot file Form 965-D on behalf of its shareholders.\nWhen and Where To File\nExcept in the case of a covered triggering event that is the death \nof the eligible section 965(i) transferor, within 30 days of the \ncovered triggering event, the original Form 965-D must be \nmailed to the IRS’s Memphis Compliance Service Collection \nOperations at the following address.\nMemphis CSCO\n5333 Getwell Road MS 81\nMemphis, TN 38118\nIn addition, both the eligible section 965(i) transferor and the \neligible section 965(i) transferee must attach a duplicate copy of \nForm 965-D to their tax returns for the tax years during which the \ncovered triggering event occurs, filed by the due date for the \nreturns (with regard to any extension of time to file).\nExcept in the case of death, Form 965-D will be \nconsidered timely filed only if filed within 30 days of the \ndate that the covered triggering event occurs. No \nextension of time to file Form 965-D will be granted, and relief is \nnot available under Regulations section 301.9100-2 or \n301.9100-3 to enter into a transfer agreement late.\nA copy of the eligible section 965(i) transferor’s most recent \nForm 965-A is required to be included with Form 965-D.\nSpecial Rules in the Case of Death of the \nEligible Section 965(i) Transferor\nIf the covered triggering event is the death of the eligible section \n965(i) transferor, certain special rules apply regarding the due \ndate of the transfer agreement and the identity of the eligible \nsection 965(i) transferee.\nDue date of transfer agreement. If the covered triggering \nevent is the death of the eligible section 965(i) transferor, the \ntransfer agreement must be filed by the unextended due date for \nthe eligible section 965(i) transferor’s final income tax return.\nEligible section 965(i) transferee. Except in the case of \ntransfers to trusts, if the covered triggering event is the death of \nthe eligible section 965(i) transferor and the identity of the \nbeneficiary or beneficiaries (in the case of multiple partial \ntransfers) is determined as of the due date for the eligible section \n965(i) transferor’s final income tax return, then the transfer may \nbe treated as a transfer directly from the eligible section 965(i) \ntransferor to the beneficiary or beneficiaries (provided the \nbeneficiary or beneficiaries are themselves eligible section \n965(i) transferees).\nIf, however, the identity of the beneficiary or beneficiaries is \nnot determined as of the due date for the eligible section 965(i) \ntransferor’s final income tax return, then the transfer must be \ntreated as two transfers: first, a transfer from the eligible section \n965(i) transferor to his or her estate that occurs at the time of \ndeath; and second, a transfer from the estate to the beneficiary \nor beneficiaries that occurs when the shares are actually \ntransferred. Separate transfer agreements must be filed for each \ntransfer.\nNote. Where the transfer is treated as two transfers, the transfer \nfrom the eligible section 965(i) transferor to his or her estate is \ntreated as a transfer resulting from a covered triggering event \nthat is the death of the eligible section 965(i) transferor, and the \ntransfer agreement must be filed by the due date for the eligible \nsection 965(i) transferor’s final income tax return (with regard to \nany extension of time to file). The transfer from the estate to the \nbeneficiary or beneficiaries is not a transfer resulting from a \nCAUTION\n!\ncovered triggering event that is the death of the eligible section \n965(i) transferor, and the transfer agreement must be filed within \n30 days of the covered triggering event (that is, the transfer of \nshares to the beneficiary or beneficiaries).\nSpecific Instructions\nPart I — Transferor Information\nUse Part I to provide the identifying information of the transferor. \nEnter the transferor’s complete legal name, taxpayer \nidentification number, and street address or post office box.\nPart II — Transferee Information\nUse Part II to provide the identifying information of the \ntransferee. Enter the transferee’s name, taxpayer identification \nnumber, and street address or post office box.\nA transferee that is a foreign entity or a domestic \npass-through entity is not an eligible section 965(i) \ntransferee. If a transfer consists of multiple partial \ntransfers, a transfer agreement must be entered into by the \neligible section 965(i) transferor and each eligible section 965(i) \ntransferee for each partial transfer treated as a covered \ntriggering event.\nPart III — Identifying Information of \nthe S Corporation (With Respect to \nWhich the Section 965(i) Election \nWas Effective)\nUse Part III to provide identifying information of the S corporation \nwith respect to which a section 965(i) election was in effect and \nwith respect to which the covered triggering event occurred. \nEnter the name and taxpayer identification number of the S \ncorporation.\nPart IV — Triggering Event Leading to \nTransfer Agreement\nLine 1. Provide the date on which the covered triggering event \nfor which the transfer agreement is being filed occurred.\nLine 2. Check the “Yes” box if the covered triggering event for \nwhich the transfer agreement is being filed is the death of the \neligible section 965(i) transferor. Otherwise, check the “No” box.\nA transfer from an estate to the original eligible section \n965(i) transferor’s beneficiary or beneficiaries is not a \ncovered triggering event that is the death of the eligible \nsection 965(i) transferor.\nLine 3. If the covered triggering event is a partial transfer, \nprovide the percentage of the section 965(i) net tax liability \nattributable to the stock being transferred. If the covered \ntriggering event is the transfer of all of the stock of the S \ncorporation, enter 100.00%.\nLine 4. Describe in detail the covered triggering event for which \nthe transfer agreement is being filed. For example, indicate \nwhether the covered triggering event is a transfer pursuant to a \nsale, gift, or other disposition, or whether the covered triggering \nevent is the death of the eligible section 965(i) transferor.\nCAUTION\n!\nCAUTION\n!\n-2-\n",
"Part V — Report of Unpaid Section \n965(i) Net Tax Liability or Portion \nThereof Attributable to Transferred \nStock\nLine 5. Enter the dollar amount of the eligible section 965(i) \ntransferor’s section 965(i) net tax liability being assumed by the \neligible section 965(i) transferee.\nNote. The Commissioner may adjust the amount of the eligible \nsection 965(i) transferor’s section 965(i) net tax liability.\nPart VI —Transferee’s Ability To Pay \nRemaining Liability\nLine 6. Check the “Yes” box to confirm that the transferee is \nable to pay the section 965(i) net tax liability being assumed by \nthe transferee. If you check the “No” box, you do not meet the \nrequirements to enter into a valid transfer agreement.\nLine 7. Check the “Yes” box if the leverage ratio of the eligible \nsection 965(i) transferee exceeds three to one. Otherwise, check \nthe “No” box. The leverage ratio means the ratio that the total \nindebtedness of the eligible section 965(i) transferee bears to \nthe sum of its money and all other assets reduced, but not below \nzero, by the total indebtedness. See Regulations section \n1.965-7(c)(3)(iv)(B)(6) for more information.\nNote. The leverage ratio of the eligible section 965(i) transferee \nis a factor the Commissioner uses to determine whether the \neligible section 965(i) transferee has the ability to pay the \noutstanding section 965(i) net tax liability. A leverage ratio in \nexcess of three to one does not by itself determine whether or \nnot a transfer agreement is valid.\nLine 8. Provide any other pertinent information regarding the \neligible section 965(i) transferee’s ability to pay the section \n965(i) net tax liability being assumed. This information may \ninclude, but is not limited to, the adequacy of the transferee’s \nincome, the value of the transferee’s assets, and the transferee’s \naccess to capital.\nPart VII — Terms of Agreement\nBy signing this transfer agreement, the eligible section 965(i) \ntransferor and the eligible section 965(i) transferee agree to the \nterms set forth in Part VII of Form 965-D.\nTransferor Signature\nThis transfer agreement must be signed by a person who is \nauthorized to sign a return on behalf of the eligible section 965(i) \ntransferor. By signing this transfer agreement, you declare, \nunder penalties of perjury, that you have examined the form, and \nto the best of your knowledge and belief, Parts I, III, IV, and V are \ntrue, correct, and complete. You also certify that you have the \nauthority to execute this transfer agreement.\nTransferee Signature\nThis transfer agreement must be signed by a person who is \nauthorized to sign a return on behalf of the eligible section 965(i) \ntransferee. By signing this transfer agreement, you declare, \nunder penalties of perjury, that you have examined the form, and \nto the best of your knowledge and belief, Parts II, III, IV, V, and VI \nare true, correct, and complete. You also certify that you have \nthe authority to execute this transfer agreement.\nPaperwork Reduction Act Notice\nWe ask for the information on this form to carry out the Internal \nRevenue laws of the United States. You are required to give us \nthe information. We need it to ensure that you are complying \nwith these laws and to allow us to figure and collect the right \namount of tax.\nYou are not required to provide the information requested on \na form that is subject to the Paperwork Reduction Act unless the \nform displays a valid OMB control number. Books or records \nrelating to a form or its instructions must be retained as long as \ntheir contents may become material in the administration of any \nInternal Revenue 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 burden \nfor individual taxpayers filing this form is approved under OMB \ncontrol number 1545-0123 and is included in the estimates \nshown in the instructions for their business income tax return.\n-3-\n"
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f8917.pdf
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0120 Form 8917 (PDF)
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https://www.irs.gov/pub/irs-pdf/f8917.pdf
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[
"Form 8917\n(Rev. January 2020)\nTuition and Fees Deduction\nDepartment of the Treasury \nInternal Revenue Service\n▶ Attach to Form 1040 or 1040-SR. \n▶ Go to www.irs.gov/Form8917 for the latest information.\nOMB No. 1545-0074\nAttachment \nSequence No. 60\nName(s) shown on return\nYour social security number\n▲\n!\nCAUTION\n Use this form for qualified tuition and fees paid in 2018, 2019, or 2020, and later years if legislation extends the deduction \n(see instructions). File a separate Form 8917 for each year after 2017 for which you qualify to take the deduction. \n \nYou can’t take both an education credit from Form 8863 and the tuition and fees deduction from this form for the \nsame student for the same tax year.\nBefore you begin:\n✔To see if you qualify for this deduction, see Who Can Take the Deduction in the instructions below. \n✔If you file Form 1040 or 1040-SR, figure any write-in adjustments.\n• For 2018: Figure any write-in adjustments to be entered on the dotted line next to Schedule 1 (Form \n1040), line 36.\n• For 2019: Figure any write-in adjustments to be entered on the dotted line next to Schedule 1 (Form \n1040 or 1040-SR), line 22.\n• For 2020 and later years: Figure any write-in adjustments for Schedule 1 (Form 1040 or 1040-SR); see \nthe Instructions for Forms 1040 and 1040-SR.\n1 \n \n(a) Student’s name (as shown on page 1 of your tax return) \n \nFirst name \n Last name\n(b) Student’s social security \nnumber (as shown on page \n1 of your tax return)\n(c) Adjusted qualified \nexpenses (see \ninstructions)\n2\nAdd the amounts on line 1, column (c), and enter the total .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2\n3 \nEnter the amount from your “total income” line of Form 1040 or\n1040-SR\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n \n3\n4 \n \n• For 2018: Enter the total of the amounts on your 2018 Schedule 1 \n(Form 1040), lines 23 through 33, plus any write-in adjustments you \nentered on the dotted line next to Schedule 1 (Form 1040), line 36.\n• For 2019 and 2020: Enter the total of the amounts on your 2019 \nSchedule 1 (Form 1040 or 1040-SR), lines 10 through 20, plus any \nwrite-in adjustments you entered on the dotted line next to \nSchedule 1 (Form 1040 or 1040-SR), line 22.\n• For later years: See www.irs.gov/Form8917 to find out if the line \nreferences above for 2019 have changed \n.\n.\n.\n.\n.\n.\n.\n.\n4\n5 \nSubtract line 4 from line 3.* If the result is more than $80,000 ($160,000 if married filing jointly), \nstop; you can’t take the deduction for tuition and fees .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n* If you’re filing Form 2555, 2555-EZ, or 4563, or you’re excluding income from Puerto Rico, see \nEffect of the Amount of Your Income on the Amount of Your Deduction in Pub. 970 to figure the\namount to enter on line 5.\n5\n6 \nTuition and fees deduction. Is the amount on line 5 more than $65,000 ($130,000 if married \nfiling jointly)?\nYes. Enter the smaller of line 2, or $2,000.\nNo.\nEnter the smaller of line 2, or $4,000. }\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\nAlso enter this amount on line 21 of the 2019 and 2020 Schedule 1 (Form 1040 or 1040-SR), or \nline 34 of the 2018 Schedule 1 (Form 1040). See www.irs.gov/Form8917 to find out if the line\nreferences above for 2019 have changed.\nFor Paperwork Reduction Act Notice, see your tax return instructions.\nCat. No. 37728P\nForm 8917 (Rev. 1-2020)\n",
"Form 8917 (Rev. 1-2020)\nPage 2\nGeneral Instructions\nSection references are to the Internal Revenue Code unless \notherwise noted.\nWhat’s New\nDeduction extended. The tuition and fees deduction is \nextended for qualified tuition and fees paid in calendar years \n2018, 2019, and 2020. Don’t claim the deduction for expenses \npaid after 2020 unless the credit is extended again. Use Form \n8917 (Rev. January 2020) and these instructions for years after \n2017, unless a newer revision is issued indicating it is \nsucceeding this revision.\nPeriodic updating. Form 8917 will no longer be updated \nannually. Instead, it will only be updated when necessary. For \nprevious years, use the applicable Form 8917 for that year. \nExample 1. Use the 2017 Form 8917 for your 2017 qualified \ntuition and fees expenses deduction on your 2017 original or \namended return.\nForm 1040-SR. Form 1040-SR is a new form for 2019 and later \nyears, with larger print and available for taxpayers 65 years or \nolder. Although it’s often mentioned with Form 1040 on Form \n8917 and in these instructions, it isn’t available for 2018.\nFuture Developments\nFor the latest information about developments related to Form \n8917 and its instructions, such as legislation enacted after they \nwere published, go to www.irs.gov/Form8917.\nReminders\nForm 1098-T requirement. To be eligible to claim the tuition \nand fees deduction, American opportunity credit, or the lifetime \nearning credit, the law requires a taxpayer (or a dependent) to \nhave received a Form 1098-T from an eligible educational \ninstitution.\nHowever, a taxpayer may claim one of these education \nbenefits if the student doesn’t receive a Form 1098-T because \nthe student’s educational institution isn’t required to send a \nForm 1098-T to the student under existing rules (for example, if \nthe student is a nonresident alien, has qualified education \nexpenses paid entirely with scholarships, or has qualified \neducation expenses paid under a formal billing arrangement). If a \nstudent’s educational institution isn’t required to provide a Form \n1098-T to the student, a taxpayer may claim one of these \neducation benefits without a Form 1098-T if the taxpayer \notherwise qualifies, can demonstrate that the taxpayer (or a \ndependent) was enrolled at an eligible educational institution, \nand can substantiate the payment of qualified tuition and related \nexpenses.\nPurpose of Form\nUse Form 8917 (Rev. January 2020) to figure and take the \ndeduction for tuition and fees expenses paid in calendar years \n2018, 2019, and 2020, and later years if the deduction is \nextended.\nThis deduction is based on adjusted qualified education \nexpenses paid to an eligible educational institution \n(postsecondary). See Qualified Education Expenses, later, for \nmore information.\nTIP\nYou may be able to take the American opportunity credit \nor lifetime learning credit for your education expenses \ninstead of the tuition and fees deduction. See Form \n8863, Education Credits, and Pub. 970, Tax Benefits for \nEducation, for more information about these credits.\nWho Can Take the Deduction\nYou may be able to take the deduction if you, your spouse, or a \ndependent you claim on your tax return was a student enrolled \nat or attending an eligible educational institution. The deduction \nis based on the amount of qualified education expenses you \npaid for the student in the current year for academic periods \nbeginning in the current year or beginning in the first 3 months \nof the following year.\nGenerally, in order to claim the deduction for education \nexpenses for a dependent, you must have paid the expenses in \nthe current year and must claim the student as a dependent on \nyour current year tax return (the “Dependents” line of Form 1040 \nor 1040-SR). For additional information, see Pub. 970.\nYou can’t claim the tuition and fees deduction if any of the \nfollowing apply.\n• Your filing status is married filing separately.\n• Another person can claim an exemption for you as a \ndependent on his or her tax return. You can’t take the deduction \neven if the other person doesn’t actually claim that exemption.\n• Your modified adjusted gross income (MAGI), as figured on \nline 5, is more than $80,000 ($160,000 if filing a joint return).\n• You were a nonresident alien for any part of the year and \ndidn’t elect to be treated as a resident alien for tax purposes. \nMore information on nonresident aliens can be found in Pub. \n519, U.S. Tax Guide for Aliens.\nYou can’t claim a tuition and fees deduction for any student if \nyou or anyone else claims an American opportunity or lifetime \nlearning credit (Form 8863) in the current year for expenses of \nthe student for whom the qualified education expenses were \npaid. However, a state tax credit won’t disqualify you from \nclaiming a tuition and fees deduction.\nQualified Education Expenses\nGenerally, qualified education expenses are amounts paid in the \ncurrent year for tuition and fees required for the student’s \nenrollment or attendance at an eligible educational institution. \nRequired fees include amounts for books, supplies, and \nequipment used in a course of study if required to be paid to the \ninstitution as a condition of enrollment or attendance. It doesn’t \nmatter whether the expenses were paid in cash, by check, by \ncredit or debit card, or with borrowed funds.\nQualified education expenses include nonacademic fees, \nsuch as student activity fees, athletic fees, or other expenses \nunrelated to the academic course of instruction, only if the fee \nmust be paid to the institution as a condition of enrollment or \nattendance. However, fees for personal expenses (described \nbelow) are never qualified education expenses.\nQualified education expenses don’t include amounts paid for \nthe following.\n• Personal expenses. This means room and board, insurance, \nmedical expenses (including student health fees), transportation, \nand other similar personal, living, or family expenses.\n• Any course or other education involving sports, games, or \nhobbies, or any noncredit course, unless such course or other \neducation is part of the student’s degree program or helps the \nstudent acquire or improve job skills.\nQualified education expenses don’t include any expenses for \nwhich you take any other deduction, such as on Schedule A \n(Form 1040 or 1040-SR) or Schedule C (Form 1040 or 1040-SR).\n",
"Form 8917 (Rev. 1-2020)\nPage 3\nYou may receive Form 1098-T, Tuition Statement, from the \ninstitution reporting either payments received in the current year \nor amounts billed in the current year. However, the amounts \nmay be different from the amount you paid (or are treated as \nhaving paid). In completing Form 8917, use only the amounts \nyou actually paid (plus any amounts you’re treated as having \npaid) in the current year (reduced, as necessary, as described in \nAdjusted Qualified Education Expenses, later). See Pub. 970 for \nmore information on Form 1098-T.\nQualified education expenses paid directly to the institution \nby someone other than you or the student are treated as paid to \nthe student and then paid by the student to the institution. \nAcademic Period\nAn academic period is any quarter, semester, trimester, or any \nother period of study as reasonably determined by an eligible \neducational institution. If an eligible educational institution uses \ncredit hours or clock hours and doesn’t have academic terms, \neach payment period may be treated as an academic period. \nPrepaid Expenses\nQualified education expenses paid in the current year for an \nacademic period that begins in the first 3 months of the \nfollowing year can be used in figuring the tuition and fees \ndeduction for the current year only.\nExample 2. Qualified education expenses paid in 2018 for an \nacademic period that begins in the first 3 months of 2019 can \nbe used in figuring the tuition and fees deduction for 2018 only. \nSee Academic Period, earlier.\nExample 3. If you pay $2,000 in December 2019 for qualified \ntuition for the 2020 winter quarter that begins in January 2020, \nyou can use that $2,000 in figuring the tuition and fees \ndeduction for 2019 only (if you meet all the other requirements).\n▲\n!\nCAUTION\nYou can’t use any amount you paid in the previous or \nfuture year to figure the qualified education expenses you \nuse to figure your current year tuition and fees \ndeduction. \nExample 4. You can’t use any amount you paid in 2017 or \n2019 to figure the qualified deduction expenses you use to \nfigure your 2018 tuition and fees deduction.\nAdjusted Qualified Education Expenses\nFor each student, reduce the qualified education expenses paid \nby or on behalf of that student under the following rules. The \nresult is the amount of adjusted qualified education expenses \nfor each student.\nTax-free educational assistance. For tax-free educational \nassistance received in the current year, reduce the qualified \neducational expenses for each academic period by the amount \nof tax-free educational assistance allocable to that academic \nperiod. See Academic Period, earlier.\nTax-free educational assistance includes:\n1. The tax-free part of any scholarship or fellowship grant \n(including Pell grants);\n2. The tax-free part of any employer-provided educational \nassistance;\n3. Veterans’ educational assistance; and\n4. Any other educational assistance that is excludable from \ngross income (tax free), other than as a gift, bequest, devise, or \ninheritance.\nTIP\nYou may be able to increase the combined value of your \ntuition and fees deduction and certain educational \nassistance if the student includes some or all of the \neducational assistance in income in the year it is received. For \ndetails, see Pub. 970.\nGenerally, any scholarship or fellowship grant is treated as \ntax-free educational assistance. However, a scholarship or \nfellowship grant isn’t treated as tax-free educational assistance \nto the extent the student includes it in gross income (the student \nmay or may not be required to file a tax return) for the year the \nscholarship or fellowship grant is received and either:\n• The scholarship or fellowship grant (or any part of it) must be \napplied (by its terms) to expenses (such as room and board) \nother than qualified education expenses as defined in Qualified \neducation expenses in Pub. 970; or \n• The scholarship or fellowship grant (or any part of it) may be \napplied (by its terms) to expenses (such as room and board) \nother than qualified education expenses as defined in Qualified \neducation expenses in Pub. 970.\nTax-free educational assistance treated as a refund. Some \ntax-free educational assistance received after the current year \nmay be treated as a refund of qualified education expenses paid \nin the current year. This tax-free educational assistance is any \ntax-free educational assistance received by you or anyone else \nafter the current year for qualified education expenses paid on \nbehalf of a student in the current year (or attributable to \nenrollment at an eligible educational institution during the \ncurrent year).\nIf this tax-free educational assistance is received after the \ncurrent year but before you file your current year income tax \nreturn, see Refunds received after the current year but before \nyour income tax return is filed, later. If this tax-free educational \nassistance is received after the current year and after you file \nyour current year income tax return, see Refunds received after \nthe current year and after your income tax return is filed, later.\nRefunds. A refund of qualified education expenses may reduce \nadjusted qualified education expenses for the tax year or may \nrequire you to include some or all of the refund in your gross \nincome for the year the refund is received. See Pub. 970 for \nmore information. Some tax-free educational assistance \nreceived after the current year may be treated as a refund. See \nTax-free educational assistance treated as a refund, earlier.\nRefunds received in the current year. For each student, \nfigure the adjusted qualified education expenses for the current \nyear by adding all the qualified education expenses paid in the \ncurrent year and subtracting any refunds of those expenses \nreceived from the eligible educational institution during the \ncurrent year.\nRefunds received after the current year but before your \nincome tax return is filed. If anyone receives a refund after the \ncurrent year of qualified education expenses you paid on behalf \nof a student in the current year and the refund is received before \nyou file your current year income tax return, reduce the amount \nof qualified education expenses for the current year by the \namount of the refund.\nRefunds received after the current year and after your \nincome tax return is filed. If anyone receives a refund after the \ncurrent year of qualified education expenses you paid on behalf \nof a student in the current year and the refund is received after \nyou file your current year income tax return, you may need to \ninclude some or all of the refund in your gross income for the \nyear the refund is received. See Pub. 970 for more information.\nCoordination with Coverdell education savings accounts \nand qualified tuition programs. Reduce your qualified \neducation expenses by any qualified education expenses used \nto figure the exclusion from gross income of (a) interest received \nunder an education savings bond program, or (b) any \ndistribution from a Coverdell education savings account or \nqualified tuition program (QTP). For a QTP, this applies only to \nthe amount of tax-free earnings that were distributed, not to the \nrecovery of contributions to the program.\n",
"Form 8917 (Rev. 1-2020)\nPage 4\nEligible Educational Institution\nAn eligible educational institution is generally any accredited \npublic, nonprofit, or proprietary (private) college, university, \nvocational school, or other postsecondary institution. Also, the \ninstitution must be eligible to participate in a student aid \nprogram administered by the Department of Education. Virtually \nall accredited postsecondary institutions meet this definition.\nAn eligible educational institution also includes certain \neducational institutions located outside the United States that \nare eligible to participate in a student aid program administered \nby the Department of Education.\nTIP\nThe educational institution should be able to tell you if it \nis an eligible institution. \nAdditional Information\nSee Pub. 970 for more information about the tuition and fees \ndeduction.\nSpecific Instructions\nLine 1\nComplete columns (a) through (c) on line 1 for each student for \nwhom you elect to take the tuition and fees deduction.\nNote: If you have more than three students who qualify for the \ntuition and fees deduction, enter “See attached” next to line 1 \nand attach a statement with the required information for each \nadditional student. Include the amounts from line 1, column (c), \nfor all students in the total you enter on line 2.\nColumn (c)\nFor each student, enter the amount of adjusted qualified \neducation expenses. The expenses must have been paid for the \nstudent in the current year for academic periods beginning in \nthe current year but before April 1 of the following year.\n"
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