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p3386.pdf	0418 Publ 3386 (PDF)	https://www.irs.gov/pub/irs-pdf/p3386.pdf	[ "I R S logo\nTAX GUIDE FOR \nVeterans’Organizations Stars\nPublication 3386 (Rev. 4-2018) Catalog Number 27489D Department of the Treasury Internal Revenue Service www.irs.gov \n", " \n \n \n \n \n \n \nPreface \nThis Tax Guide for Veterans’ Organizations is intended to help veterans’ organizations that are \nrecognized as tax exempt under Internal Revenue Code (IRC) Section 501(a) or that are considering \napplying for recognition of tax exemption understand and meet their tax responsibilities. \nIf you have questions about issues raised in this publication or about tax exemption in general, \nplease contact us at our toll-free Customer Service number – 877-829-5500. \nTo assist us in our goal of providing effective, quality and current information, we would appreciate \nyour input, comments and suggestions on this publication. Your written comments may be sent to: \nInternal Revenue Service \nExempt Organizations Division \n1111 Constitution Ave., NW \nWashington, DC 20224 \n1 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nContents \nIntroduction \n3 \nBackground \n4 \nChapter 1 \nIRC 501(c)(19) \n5 \nExemption Requirements \n5 \nMembership Requirements \n5 \nAuxiliaries \n6 \nTrust or Foundation Issues \n7 \nExempt Activities \n8 \nChapter 2 \nIRC 501(c)(4) Social Welfare Organizations \n11 \nExempt Status \n11 \nExempt Activities \n12 \nChapter 3 \nIRC 501(c)(7) Social Clubs \n15 \nExempt Status \n15 \nExempt Activities \n17 \nChapter 4 \nIRC 501(c)(8) and 501(c)(10) Fraternal Organizations \n18 \nExempt Status \n18 \nExempt Activities \n19 \nChapter 5 \nTitle Holding Corporations \n22 \nChapter 6 \nGroup Rulings \n24 \nChapter 7 \nUnrelated Business Income Tax (UBIT) \n25 \nGeneral UBIT Questions \n26 \nIRC 501(c)(19) \n28 \nIRC 501(c)(19) & Fraternal Organization UBI Reporting Requirements \n29 \nIRC 501(c)(4) \n31 \nIRC 501(c)(7) \n31 \nIRC 501(c)(8) and (10) \n32 \nChapter 8 \nContributions To Veterans’ Organizations \n34 \nChapter 9 \nRecordkeeping \n36 \nGeneral Recordkeeping Questions \n36 \nIRC 501(c)(19) \n36 \nIRC 501(c)(4) \n38 \nIRC 501(c)(7) \n38 \nIRC 501(c)(8) and (10) \n39 \nChapter 10 Filing Requirements \n40 \nDefinitions \n43 \nRelated Publications \n45 \n2 \n", " \n \n \n \n \n \n \n \n \n \nIntroduction \nVeterans’ organizations occupy a special place in the world of exempt organizations. Not only are \nmost veterans’ organizations exempt from tax, contributions to them may be deductible, and some \nare permitted to set aside amounts that are used to provide insurance benefits for members. This \ncombination—tax-exempt status, deductibility of contributions and the ability to pay benefits to \nmembers—is relatively rare and is evidence of Congress’ intent to provide special tax treatment for \nveterans’ organizations. When coupled with the ability to engage in both lobbying activities and \npolitical activities, it is fair to say that veterans’ organizations are unique in the tax-exempt sector. \nMany questions arise in connection with the tax status of veterans’ organizations. This publication \nprovides general information relating to the federal tax rules and Internal Revenue Service (IRS) \nprocedures to help veterans’ organizations understand their responsibilities within the federal tax \nsystem. \nThis publication is a convenient “one-stop” collection of existing provisions of tax law that may relate \nto, or affect, veterans’ organizations. \n3 \n", "• 501(c)(10) \n• 501(c)(4) \n• 501(c)(23) \n• 501(c)(7) \n• 501(c)(2) (holding title to facilities) \n• 501(c)(19) \n• 501(c)(8) \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nBackground \nBefore the enactment of IRC 501(c)(19) on August 29, 1972 (Public Law 92-418, 86 Stat. 656, \nreproduced in 1972-2 C.B. 675), war veterans’ organizations were grouped together with all other \nveterans’ organizations and recognized as exempt under IRC 501(c)(4) as social welfare \norganizations. Their subsidiaries, which were formed to maintain and operate their social facilities, \nwere often recognized as exempt social clubs under IRC 501(c)(7). In addition to their other \nactivities, some veterans’ organizations provided one or more types of insurance for their members \nand their members’ dependents. \nThe insurance activity of veterans’ organizations was not taxed before passage of the Tax Reform \nAct of 1969. The unrelated business income tax (UBIT) did not apply to social welfare organizations \nand social clubs. The 1969 Act extended UBIT to all exempt organizations. To prevent taxation of \nthe insurance activities, IRC 501(c)(19) and 512(a)(4) were enacted in 1972. A 501(c)(19) \norganization’s purposes could include programs involving Americanism, youth activities, community \nactivities and information, and educational programs relating to national security and foreign affairs. \nThe Act also exempted income received by war veterans’ organizations from providing certain \ninsurance benefits for their members or the dependents of their members. \nBecause the ranks of war veterans were thinning, and many organizations were at risk of losing their \ntax-exempt status due to waning membership, Congress amended IRC 501(c)(19) on September 3, \n1982 (Public Law 97-248, 96 Stat. 640), by deleting the requirement that 75 percent of the \nmembers be war veterans. War veterans’ organizations are described in IRC 170(c)(3) and are \ndiscussed in the chapter on contributions in this publication. \nCongress relaxed membership requirements again in 2003 with passage of Section 105 of the \nMilitary Family Tax Relief Act by permitting veterans’ organizations to count ancestors and lineal \ndescendants as part of their veteran base. The Act also broadened the purposes of veterans’ \norganizations. \nToday, depending on their organization and purposes, veterans’ organizations may be recognized \nas tax exempt under IRC Sections: \n4 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIRC 501(c)(19) \nVeterans’ Organizations \nIRC 501(c)(19) applies only to veterans’ organizations and their related auxiliaries. These \norganizations may conduct a broad range of activities without jeopardizing their tax-exempt status. \nEligibility for membership in each post or subordinate unit is set forth in its governing documents, \nin other words, its constitution and bylaws. Section 501(c)(19) contains restrictions on membership \nmakeup for veterans’ organizations seeking exemption from federal income tax. \nThis chapter provides answers to the questions most often asked regarding membership, exempt \nactivities, auxiliaries and trusts/foundations. \nExemption Requirements \nMost 501(c)(19) veterans’ organizations are part of a group exemption letter. This occurs when the \nIRS recognizes a group of organizations as tax-exempt because they are affiliated with a central \norganization. The central organization is the “head,” or main organization. The central organization \ngenerally supervises or controls many subordinate organizations, called posts. As part of the group \nexemption process, the subordinate posts adopt the central organization’s uniform governing \ninstruments (constitution, bylaws, charter). The central organization’s governing instruments \ndetermine the membership requirements for each post. See Chapter 6 of this publication for \nadditional information on group exemption letters. \nSection 501(c)(19) provides for the exemption from federal income tax of a post or organization \nof past or present members of the United States Armed Forces if: \na. It is organized in the United States or any of its possessions;\nb. At least 75 percent of its members are past or present members of the U.S. Armed Forces;\nc. Substantially all its other members are individuals who are cadets or are spouses, widows,\nwidowers, ancestors or lineal descendants of past or present members of the U.S. Armed Forces\nor of cadets; and\nd. No part of the net earnings of which inures to the benefit of any private shareholder or individual.\nMembership Requirements \nAt least 75 percent of the members must be past or present members of the United States Armed \nForces. \nAt least 97.5 percent must be: \na. Present or former members of the U.S. Armed Forces;\nb. Cadets (including only students in college or university ROTC programs or at Armed Services\nacademies); or\nc. Spouses, widows, widowers, ancestors or lineal descendants of individuals referred to in (a)\nor (b).\n5 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nMembership Test Example 1: X is a national veterans’ organization that was issued a group \nexemption letter. X’s constitution and bylaws restrict membership solely to veterans of the U.S. \nArmed Forces. Post A is a subordinate organization included in X’s group exemption and has \nadopted governing documents identical to X’s. \nPost A has 1,500 individuals who participate in the club’s bar and gaming activities. 1,200 are \nveteran members who are eligible for membership as described in the post’s constitution and \nbylaws. 300 are social nonmembers. Social nonmembers are not eligible for membership. \nThe veterans’ organization satisfies the section 501(c)(19) membership requirements because its \nmembers are all past or present members of the U.S. Armed Forces. The social nonmembers are \ntreated as members of the general public for 501(c)(19) purposes. Income from nonmember \nsources may be subject to the unrelated business income tax. \nMembership Test Example 2: X is a national veterans’ organization that was issued a group \nexemption letter. X’s constitution and bylaws do not restrict membership solely to veterans of the \nU.S. Armed Forces. Post A is a subordinate organization included in X’s group exemption ruling, \nand has adopted governing instruments identical to X’s. \nPost A has 1,500 individuals who participate in the club’s bar and gaming activities. 1,200 are \nveteran members who are eligible for membership as described in the post’s constitution and \nbylaws. 300 are social members. The social members have a membership category established in \npost A’s governing instruments. The social members were not spouses, widows, widowers or lineal \ndescendants of veterans. Because the social members exceed 2.5 percent of the post’s total \nmembership, the organization cannot qualify for exemption under IRC 501(c)(19). \nWho are considered past or present “members of the Armed Forces”? \nVeterans are defined as present or former members of the United States Armed Forces. The term \n“military or naval forces of the United States” and the term “Armed Forces of the United States” \neach include all regular and reserve components of the uniformed services which are subject to the \njurisdiction of the Secretary of Defense, the Secretary of the Army, the Secretary of the Navy or the \nSecretary of the Air Force. Each term also includes the Coast Guard. \nMembers who are on active duty or are honorably separated from the National Guard and the \nReserve Forces are also considered veterans. \nAuxiliaries \nAuxiliary units or societies are corporations or associations formed to support the purposes and \nactivities of a post composed of veteran members. An auxiliary may be separately organized from \nthe post after receiving a charter from their national parent organization. The posts that have a \nsocial facility will usually have a separately organized auxiliary with a separate employer identification \nnumber. Many central organizations have received a group ruling covering subordinate auxiliaries. \nMembers of auxiliary units that are not separately organized are considered members of the post \nitself. \nIf the post is not exempt under IRC 501(c)(19), the auxiliary cannot qualify for tax exemption under \nIRC 501(c)(19). \n6 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nWhat are the exemption requirements for auxiliaries? \nAn auxiliary unit or society must: \na. Be affiliated with, and organized in accordance with, the bylaws and regulations of a veterans’ \norganization already exempt under IRC 501(c)(19); \nb. Be organized in the United States or any of its possessions; \nc. Have members that are either members of the 501(c)(19) organization, spouses of those \nmembers, or related to those members within two degrees of consanguinity. This includes \nparents, grandparents, brothers, sisters and grandchildren, but does not include nieces or \nnephews of the member; and \nd. No part of the net earnings may inure to the benefit of any private shareholder or individual. \nDo auxiliaries have to be incorporated? \nNo. IRC 501(c)(19) requires that the unit or society be organized in the United States or any of its \npossessions. Auxiliaries may be organized as unincorporated associations or as corporations. \nCan a youth organization sponsored by an exempt post and whose participants are all \nunder the age of 18, qualify for exemption under IRC 501(c)(19)? \nIf the youth unit is a separate legal entity, meets the requirements for an auxiliary unit under the IRC \nand regulations, and submits an exemption application, it may qualify for recognition of exemption. \nIf the unit does not meet the membership requirements for an auxiliary, it cannot qualify for \nexemption under IRC 501(c)(19) unless it is an organization of cadets. Youth units may qualify for \nexemption under other sections of the IRC. \nMay an auxiliary be recognized as tax exempt under an IRC section other than 501(c)(19)? \nYes. An auxiliary may qualify for recognition of exemption under IRC 501(c)(3), (4), (7), (8) or (10). \nA determination can be made only by considering all of the organization’s operations and activities. \nIs there any action an auxiliary should take before applying for recognition of exemption? \nYes. An auxiliary should contact its central organization to determine if it has received a group ruling \ncovering its subordinate auxiliaries. If the auxiliary has already been included in the group ruling or \nthe central organization is willing to include it in the future, there may be no need for a separate \napplication. \nTrust or Foundation Issues \nCongress originally enacted IRC 501(c)(19) to allow war veterans’ organizations to continue \nproviding life, accident or health insurance benefits for their members and their members’ \ndependents. All 501(c)(19) organizations are now permitted to provide these benefits. Most \nveterans’ organizations do not provide these benefits directly; they contract out to existing public \ninsurance companies. The administration of the insurance programs is often conducted by trusts or \nfoundations created for this specific purpose. These organizations may also qualify for exemption \nunder IRC 501(c)(19). Should a veterans’ organization wish to provide the insurance benefits \ndirectly, it may do so through the creation of insurance set-asides. \n7 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nWhat are the requirements for a trust or foundation to be exempt under IRC 501(c)(19)? \nA trust or foundation must have a legal existence and be organized exclusively for IRC 501(c)(19) \npurposes. Its income must be used only to fund a veterans’ organization, the charitable purposes \nlisted in IRC 170(c)(4) or for an insurance set-aside. If its funds are used for charitable purposes, the \ntrust or foundation must provide in its organizing document that upon dissolution its funds will \ncontinue to be dedicated to charity. A trust or foundation cannot unreasonably accumulate income. \nUnless the trust or foundation is an insurance set-aside, a substantial portion of the income must \nactually be distributed each year. \nWhat is an insurance set-aside? \nA 501(c)(19) organization may create an insurance set-aside without creating a separate trust or \nfoundation. A restricted fund can be created if adequate records are kept describing the amounts \nand designated purposes of the funds set aside. \nAmounts paid by members for insurance benefits and set aside are not subject to tax as unrelated \nbusiness income. To be considered set aside, the funds must be kept separate from the \norganization’s general funds and accounts. A set-aside is limited to amounts reasonably necessary \nto provide insurance benefits which are, in fact, provided, and must be used solely for paying those \nbenefits to the members or for administering the insurance program. Excess trust funds from an \nexperience gain may be used for IRC 170(c)(4) purposes or for the reasonable costs of distributing \nfunds for such purposes. \nExempt Activities \n501(c)(19) veterans’ organizations have been permitted broad purposes by Congress to include one \nor more of the eight purposes listed below. It is not necessary that the organizations’ purposes or \nactivities include all the listed purposes to be exempt, but they cannot have purposes of a \nsubstantial nature that are not listed and retain 501(c)(19) status. The exempt purposes include: \na. Promoting the social welfare of the community as defined in Treas. Reg. 1.501(c)(4)–1(a)(2); \nb. Assisting disabled and needy war veterans and members of the U.S. Armed Forces and their \ndependents, and the widows and orphans of deceased veterans; \nc. Providing entertainment, care and assistance to hospitalized veterans or members of the U.S. \nArmed Forces; \nd. Carrying on programs to perpetuate the memory of deceased veterans and members of the \nArmed Forces, and to comfort their survivors; \ne. Conducting programs for religious, charitable, scientific, literacy or educational purposes (as set \nout in IRC 170(c)(4)); \nf. Sponsoring or participating in activities of a patriotic nature; \ng. Providing insurance benefits for their members or dependents of their members, or both; or \nh. Providing social and recreational activities for their members. \n8 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nAre the following activities consistent with the requirements for exemption? \na. Reviewing proposed legislation that may affect veterans, at both the federal and\nstate levels;\nb. Testifying before a governmental body with respect to such legislation; and\nc. Informing members about the proposed legislation.\nYes. Representing veterans before legislative bodies concerning legislation that affects veterans as a \nclass has historically been a function of veterans’ organizations. These organizations are uniquely \npositioned to provide information about proposed legislation to both veterans and the legislature. \nWhat types of activities would be considered promoting social welfare of the community \nfor purposes of IRC 501(c)(19)? \nExamples of some activities conducted by veterans’ organizations that are promoting social welfare \ninclude: \nExample 1: Sponsoring youth activities whether or not the activity is limited to the members’ \nchildren. Buying equipment and uniforms for a youth athletic team is an appropriate post activity. \nExample 2: Allowing other community organizations such as the Lions Club, a public school \norganization or a community group to use the post facility without charge. \nExample 3: Sponsoring the Boy Scouts, Girl Scouts or other youth units of the post, and providing \nscholarships for students. \nExample 4: Making donations to charities described in IRC 501(c)(3), such as hospitals, the Red \nCross and the local Community Chest. \nExample 5: Visiting sick or hospitalized members, veterans and their families. \nWhen a post sponsors a youth group, must a supervising adult or youth leader be a \nmember of the post? \nNo. \nWhat types of social activities are appropriate for a 501(c)(19) organization? \nSocial and recreational activities are exempt activities if conducted among post members. Such \nactivities may include: \nn The operation of a bar and/or restaurant, \nn Gambling, and \nn Dinners and dances. \nIs it appropriate for a post to sponsor joint social and recreational activities with its \nofficially recognized auxiliary? \nYes. The auxiliary units and societies that have been recognized as tax exempt under IRC 501(c)(19) \nsupport the purposes and activities of the post. Including their members in the social and \nrecreational activities of the post also furthers the purposes of the post. \n9 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \nIf each post member must sell10 tickets to a post’s weekly dance or dinner to non\nmembers, would the event be an exempt activity? \nNo. Recreational activities open to the general public do not further IRC 501(c)(19) purposes. When \ndinners or dances, coupled with other nonexempt activities, are the primary activities of the post, \nthey adversely affect exemption. Income from activities open to the general public may be taxable. \nCan the post operate bingo, pull-tabs and slot machines for its own members and guests \nwithout jeopardizing its tax-exempt status? \nYes. Gambling provides recreation for many people. If the gambling is limited to members of \nthe post and their guests (guests must not only be invited by a member, but must have all their \nexpenses paid by the member), it is an acceptable activity for a 501(c)(19) organization. If the \ngambling activity is open to the general public, the activity might jeopardize the organization’s \nexempt status or result in the income being taxable as unrelated business income. \n[See Publication 3079, Tax-Exempt Organizations and Gaming.] \nCan a post operate a bar or restaurant in its facility? \nYes. A bar and restaurant provide a setting for social and recreational activities permissible under \nIRC 501(c)(19). The use of a bar or restaurant must be limited to members of the organization and \nmembers of the auxiliary units and their guests (guests must be invited by the member and all \nexpenses must be paid by the member). If these facilities are open to the general public, the income \nmay be subject to tax and/or affect exempt status. \n10 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIRC 501(c)(4) Social Welfare Organizations \nPrior to the enactment of IRC 501(c)(19), veterans’ organizations were generally recognized as tax \nexempt under IRC 501(c)(4) because their primary activities promoted the social welfare of the \ncommunity. There are no membership requirements under IRC 501(c)(4). Exemption is based solely \non the type of activities conducted. Contributions to an IRC 501(c)(4) organization are generally not \ntax deductible. [See Chapter 8 on Contributions.] This Chapter answers frequently asked questions \nabout tax-exempt status under IRC 501(c)(4). \nExempt Status \nAn IRC 501(c)(4) veterans’ organization must be organized as a not-for-profit organization and \noperated exclusively for social welfare purposes. Its primary activities must promote the common \ngood and general welfare of the people of the community. Social welfare activities do not include \nsocial, political or business activities. The net earnings of an IRC 501(c)(4) organization may not be \nused for private purposes or to benefit private individuals (inurement). \nShould an IRC 501(c)(4) veterans’ organization ask to be reclassified under IRC 501(c)(19)? \nAn organization that satisfies the membership requirements under IRC 501(c)(19) should consider \nasking to be classified under that section since it permits a broader range of activities. For example, \noperating a bar and dining facility for members are activities that do not directly promote the social \nwelfare of the community because they are social and recreational in nature but are permissible \nactivities under IRC 501(c)(19). An organization that does not engage in social activities need not \nseek a reclassification. An organization is well advised to consider the extent of its social and \nbusiness activities when initially applying for tax exemption. \nWill adding a new category of members (social or friends of the post) adversely affect \nexemption? \nNo. Generally, the number or type of members will not affect exemption under IRC 501(c)(4). \nExemption under IRC 501(c)(4) is based solely on the type of activities conducted. Membership \nrequirements can be set by the post or its central organization and include any category of \nmembers that is allowed by its charter. \nMay a central veterans’ organization exempt under IRC 501(c)(19) have subordinate posts \nexempt under IRC 501(c)(4)? \nYes, and vice versa. All subordinates under a group ruling, however, must be exempt under the \nsame IRC section. For example, the parent may be exempt under IRC 501(c)(4) and list all of its \nIRC 501(c)(19) subordinate posts on its group ruling. The group ruling may not include subordinate \norganizations exempt under any other section. These organizations may apply for tax exemption \non their own. \nMay a central veterans’ organization have subordinates that are not tax exempt? \nYes. \n11 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nMay an auxiliary unit be exempt under IRC 501(c)(19) if it supports a post that is exempt \nunder IRC 501(c)(4)? \nNo. IRC 501(c)(19) provides exemption only for auxiliary units that support IRC 501(c)(19) posts. \nAuxiliary units supporting an IRC 501(c)(4) post may qualify for exemption under IRC 501(c)(4) by \nengaging primarily in activities that directly promote the social welfare of the people of the \ncommunity. \nExempt Activities \nWhat types of activities are appropriate under IRC 501(c)(4)? \nSocial welfare activities include promoting, sponsoring and participating in patriotic activities such \nas Fourth of July parades, school Flag Day ceremonies and Junior ROTC groups. Assisting needy \nand disabled veterans, widows or orphans of deceased veterans, as well as conducting hospital \nvisits, driving the sick and disabled to the hospital or to medical facilities, recycling, adopting a road \nfor clean up purposes and sponsoring a youth baseball team, or other youth groups, are also social \nwelfare activities. The social welfare activities listed above are not exclusive. \nSocial welfare activities do not include social, business or political activities. \nIs operating a bar, restaurant or game room for members an exempt activity? \nNo. Operating a bar, restaurant or game room is not a social welfare purpose. These activities are \nsocial and recreational and may be considered business activities. They do not benefit the \ncommunity as a whole. If activities that do not further social welfare become an organization’s \nprimary activities, they may jeopardize tax exemption. \nIf a post has “bar and grill members” who are not veterans, would the bar and grill \noperation have an adverse impact on exempt status? \nMembership is not a factor under IRC 501(c)(4). The operation of the bar is a business activity. The \nincome from this activity may be subject to the tax on unrelated business income. If this activity is \nthe primary activity, the organization will not qualify for exemption under IRC 501(c)(4). \nIf each post member sells 10 tickets to a weekly dance or dinner, would the dance or \ndinner be an exempt activity? \nNo. Social dinners and dances, whether limited to members or open to the public for a fee, are not \nexempt activities under IRC 501(c)(4). These activities will preclude exemption if they are the post’s \nprimary activities. The income may also be taxable. \nMust participants in post-sponsored activities, such as a post baseball team, be members \nof the post? \nNo. There is no requirement that only members of a post participate in a post-sponsored activity as \nlong as the activity promotes social welfare. The main issue is whether the activity is one that is \nappropriate for an organization described in IRC 501(c)(4). \nExample: Sponsoring an adult recreational baseball team open to the community and on which \nsome of the post members play would further the exempt purposes of an IRC 501(c)(4) post. So \nwould sponsoring a 4th of July parade for the benefit of the community. \n12 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIs there any difference in the IRS treatment of the following youth programs sponsored \n \nby a national IRC 501(c)(4) veterans’ organization and/or its posts: (A) post baseball teams, \n \n(B) Boys’ and Girls’ State and Nation, and (C) youth units? \nNo. Providing educational and recreational activities for youth are permissible social welfare \nactivities. \nWould allowing other organizations, such as school organizations or community groups, \nto use the post facility without charge be an exempt activity? \nYes. Providing the use of the facility without charge or for actual cost to other community \norganizations would be a social welfare activity. Charging commercial rents or providing commercial \nservices, such as food and beverage service, might result in the income being subject to the UBIT. \nIs the operation of a thrift store an exempt activity? \nNo. This would be an unrelated activity and subject to UBIT unless it meets one of the UBIT \nexceptions such as volunteer labor or donated merchandise. If operating a thrift shop is an \norganization’s primary activity, it will not qualify for exemption under IRC 501(c)(4). \nIs reviewing proposed legislation that may affect veterans, at both the federal and state \nlevels, and testifying before a governmental body as to the legislation and also informing \nmembers about the proposed legislation an exempt activity under IRC 501(c)(4)? \nYes. Representing veterans before legislative bodies concerning legislation that affects veterans as a \nclass is considered a social welfare activity under IRC 501(c)(4). \nMay an IRC 501(c)(4) veterans’ organization rate candidates for public office and inform \nits members as to how the candidates voted on veterans’ issues? \nRating candidates in this manner is participating in a political campaign on behalf of or in opposition \nto a political candidate. This type of political activity does not promote social welfare. An IRC 501(c)(4) \norganization may engage in political activity so long as, when coupled with any other nonexempt \nactivities, it is not the organization’s primary activity. \nIf the organization does intervene in a political campaign, certain political expenditures may be \ntaxable. \nMay an IRC 501(c)(4) veterans’ organization encourage greater participation in \ngovernmental and political affairs by its members? \nYes. For example, developing and distributing educational material designed to create greater \ninterest in government and politics and conducting workshops and seminars on the technical \naspects of the political system are permissible activities. Promoting fair campaign practices through \nnonpartisan analysis, study or research and making the results available to the public is also \npromoting social welfare. \n13 \n", " \n \n \n \n \n \n \n \n \n \n \nWill receiving substantial funding from bingo games open to the general public adversely \naffect exemption under IRC 501(c)(4)? \nSponsoring bingo games open to the general public is a commercial activity and does not promote \nsocial welfare. However, an organization whose primary activities do promote social welfare may \nsponsor bingo games, or other charitable gaming, as a way of raising funds. The IRS will look at all \nthe facts and circumstances when determining what activities are primary. The amount of support \nraised from an activity is not the only factor considered. [See Publication 3079 for additional \ninformation regarding gambling.] \nWhat can an IRC 501(c)(4) veterans’ organization do to show that its primary activities \npromote social welfare? \nThe best way to establish an organization’s primary activities is through its books and records. Keep \nadequate records of each activity. Recording the amount of time, money and manpower spent in \neach activity, including fund-raising activities, will help the organization and the IRS identify the \norganization’s primary activities. \nIRC 501(c)(4) exemption is based on activity, not membership. \n14 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIRC 501(c)(7) Social Clubs \nVeterans’ organizations whose activities are social and recreational, such as operating a bar, \nrestaurant, canteen or casino for members, may be recognized as tax exempt under IRC 501(c)(7). \nThese clubs are often operated in conjunction with IRC 501(c)(4) veterans’ organizations. Social \nclubs may have different categories of members and are not required to have a specific percentage \nof veteran members. Contributions to a social club are not deductible. This chapter discusses the \nrequirements for tax-exempt status under IRC 501(c)(7). \nExempt Status \nIRC 501(c)(7) exempts from tax social clubs that are organized and operated primarily for pleasure, \nrecreation and similar nonprofitable purposes. The exemption is based on the logic of allowing \nmembers to pool their funds for recreational purposes without being subject to tax, rather than by \nany compelling public benefit conferred by social clubs. In keeping with this purpose, nonmember \nincome from all sources is limited and taxed as unrelated business income. \nTo satisfy the organizational requirements for exemption, a club’s charter, bylaws or other governing \ninstrument must not include purposes that are not directed toward pleasure and recreation. In \naddition, an organization will not qualify for exemption if its creating documents or any written policy \nstatement contains a provision which provides for discrimination on the basis of race, color or \nreligion. \nA club’s members must share common goals and interests that are furthered through its social and \nrecreational activities. The fellowship among members that grows through such participation is \nconsidered a key component of a social club. For example, by operating a bar, restaurant, bingo \nnights and similar recreational facilities and activities for its members and bona fide guests, a \nveterans’ organization is promoting the fellowship and common interests of its members. Clubs that \ndo not engage in activities where its members meet, such as automobile clubs or discount buying \nclubs, do not have this essential element and do not qualify for exemption. \nA bona fide guest is one who is invited by a member to participate in an activity and whose \nexpenses are paid for by the member. If the guest pays for his own recreation or food, the guest is \nnot a bona fide guest. Income generated by nonmember participation in the organization’s activities \nis considered unrelated business income and is ordinarily taxable under IRC 511. \nA club is not exempt under IRC 501(c)(7) if it provides commercial services, such as the sale of \npackage liquor or carry out food. These activities are not traditionally engaged in by social clubs. \nMay an IRC 501(c)(7) veterans’ organization have several types of memberships? \nYes. Clubs may establish several types of memberships, such as veterans, auxiliary and friends. The \nclub may specify voting and non-voting members and may choose to limit member benefits, such \nas the use of the club facilities, based on membership categories. Eligibility requirements, formal \nadmittance procedures and a dues structure are internal matters to be decided in accordance with \nthe club’s charter and bylaws. IRC 501(c)(7) does not require that a specific percentage of members \nbe veterans. However, the membership must have shared goals and interests or it may fail to qualify \nfor exemption. A club whose membership categories serve as a way to permit the general public to \nuse the facilities will fail to qualify for this reason. \n15 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTo determine whether an organization is a club or a business open to the general public, the IRS \nconsiders all the facts and circumstances. Questions may be raised when: \na. Membership requirements are broad or vaguely stated;\nb. The initiation charges or dues are so low that onetime or transient use of the facilities by the\ngeneral public is encouraged;\nc. There is an unlimited second category of members who have no voice in the management, pay\nminimal annual dues and whose only rights are to use the club’s facilities upon payment for the\nservices;\nd. Management is strenuously engaged in expanding club membership; or\ne. Managers have close physical and financial ties to club activities or facilities that allow them to\nretain control.\nMay an IRC 501(c)(7) veterans’ organization be composed of a number of veterans’ \norganizations? \nNo. The word “club” applies only to individuals, not to associations composed of artificial persons or \nmember clubs. \nMay a home association be recognized as tax exempt? \nYes. A home association has a membership structure that provides for veteran members and a \nsecond category of “friends” that is related to the post. This is permissible under IRC 501(c)(7). \nMay an IRC 501(c)(7) veterans’ organization provide its members sickness, death and \nsimilar benefits? \nNo. These types of benefits are not considered social or recreational in nature and are not permitted \nunder IRC 501(c)(7). \nWill the receipt of a substantial amount of nonmember income adversely affect \nexemption? \nYes. As a general rule, an IRC 501(c)(7) club may receive up to 35 percent of its gross receipts from \nsources outside its membership. This includes investment income. Within the 35 percent limitation, \nno more than 15 percent of the gross receipts may be derived from the use of a club’s facilities or \nservices by the general public. Gross receipts are the total amounts the organization received from \nall sources during its annual accounting period, without subtracting any costs or expenses. \nAre membership dues and assessments tax deductible? \nNo. In fact, any solicitation for membership dues and assessments should include a disclaimer \nstatement that the dues are not tax deductible. \n16 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nExempt Activities \nWill conducting joint activities with local veterans’ posts jeopardize exemption? \nIt might if the income received by the IRC 501(c)(7) club from nonmembers would be subject to \nUBIT. In the event these amounts exceed 15 percent of gross income, exemption could be \njeopardized. \nIf a member hosts a luncheon for his garden club at the IRC 501(c)(7) club, would the \ngarden club members be considered bona fide guests? \nAmounts paid to a social club by visiting members of another social club, such as the garden club, \nare usually considered amounts from nonmembers. \nIncome paid by members for bona fide guests, however, is treated as member income. There are \nsome circumstances under which nonmembers who use a club’s facility will be assumed to be bona \nfide guests. For instance, when there is a group of eight or fewer persons, at least one of whom is a \nmember who pays the entire bill, the nonmembers are generally considered bona fide guests. In \nlarger groups where 75 percent or more of the group are members and payment is from the \nmembers, the nonmembers are considered bona fide guests. There are instances, however, where \nthe use of the club facilities is so divorced from any member purpose that it would be highly \nimprobable that the member incurred the cost of the use of the facilities for personal reasons. \nExample: If an outside group arranges for the use of the facilities through a club member and \nagrees to reimburse the member for the cost, the IRS would question whether those individuals \nwere bona fide guests. \nIs sponsoring bingo games, casino nights and other types of games of chance, for \nmembers and their bona fide guests, a permissible activity? \nYes. Club members may engage in any number of recreational activities including bingo nights, \ncasino nights and other games of chance without jeopardizing the exempt status of the club. \nIncome from these activities is considered member income and is not taxable under IRC 511. \nOpening the activities of the club to nonmembers is not an exempt purpose. Income generated \nfrom gaming from nonmembers is subject to UBIT and may jeopardize exemption if the amount \nexceeds 15 percent of the club’s gross income. \n17 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIRC 501(c)(8) and 501(c)(10) Fraternal Organizations \nThis chapter discusses fraternal beneficiary organizations recognized as tax exempt under \nIRC 501(c)(8) and 501(c)(10). \nExempt Status \nTo qualify for exemption under IRC 501(c)(8), an organization must: \na. Be fraternal in nature;\nb. Operate under the lodge system; and\nc. Provide for the payment of life, sick, accident or other benefits to its members.\nAn IRC 501(c)(8) organization may create a separate insurance subsidiary to provide benefits to its \nmembers. These subsidiary organizations may also qualify for exemption under IRC 501(c)(8). \nA fraternal organization exempt under IRC 501(c)(10) is one that is described in IRC 501(c)(8) except \nthat it does not provide benefits to its members. The net earnings of IRC 501(c)(10) organizations \nmust be devoted to charitable, religious, scientific, literary, educational or fraternal purposes. \nWhat does it mean to be fraternal in nature? \n“Fraternal” means brotherly or friendly. The members of an IRC 501(c)(8) or IRC 501(c)(10) \norganization must share common ties and come together to pursue common goals. An organization \nwhose members share nothing other than membership or a desire to participate in member benefits \nis not fraternal in nature and will not qualify for exemption. An organization whose members are \nmostly veterans who have joined together to pursue common goals is fraternal in nature. \nWould an organization composed only of veterans of the United States Armed Forces \nqualify for exemption under IRC 501(c)(8) and 501(c)(10)? \nYes. Provided the organization satisfies the other requirements for exemption, the shared experience \nof serving in the Armed Forces is sufficient to establish that the members share a common bond. \nThrough shared activities in pursuit of these common goals, member friendships are strengthened \nand veterans as a class are strengthened. \nWhat does “operating under the lodge system” mean? \nOperating under the lodge system means carrying on activities under a form of organization that is \ncomprised of local branches chartered by a parent organization. The local branches, called lodges \nor chapters, must be separately organized and self-governing but operated under the general \ncontrol and supervision of the parent lodge and subject to its rules, laws and edicts. Both the parent \nand local organizations must be active. This means that each organization holds regular meetings at \na designated place, adopts a representative form of government and performs its work according to \na set ritual. \nWhat types of benefits must an IRC 501(c)(8) organization provide? \nTo qualify for exemption, an IRC 501(c)(8) organization must offer some type of insurance benefits. \n18 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nLife insurance, accidental death and dismemberment insurance, and health insurance are some \ntypes of appropriate benefits. Benefits need not be limited to insuring members against personal \nrisk, but may also include insurance against property loss. An organization is not required to offer all \ntypes of insurance benefits. \nMust every member of an IRC 501(c)(8) organization subscribe to the benefits offered? \nNo. It is not required that all members be covered by the benefits program or that all eligible \nmembers purchase policies for the benefits offered. Organizations may have two classes of \nmembers (beneficial and non-beneficial). Most of the members must, however, be entitled to \nparticipate in the benefits program. \nCan an organization formed to provide life, sick, accident or other benefits to its members \nwho are veterans qualify for exemption under IRC 501(c)(8)? \nAn organization formed to provide benefits to its members will qualify for exemption if it is fraternal \nin nature and operated under the lodge system. It is not necessary that any one feature \npredominate; however, all features must be present. \nMay an IRC 501(c)(10) organization whose members are veterans spend its net earnings \nsolely for the operation of a bar, grill and casino for members of the lodge? \nYes. Fraternal activities include social and recreational activities for members of the lodge. IRC \n501(c)(10) permits a lodge to use its net earnings for fraternal and charitable purposes but does not \nrequire that a lodge use any of its funds for charity. Opening these activities to nonmembers may, if \nextensive, jeopardize exemption or cause the income to be taxed as UBIT. \nExempt Activities \nWhat types of activities are permissible? \nVeterans’ organizations exempt under IRC 501(c)(8) and IRC 501(c)(10) may conduct a wide \narray of activities. These activities are often the same as those conducted by IRC 501(c)(19) \norganizations and may include: \na. Promoting the social welfare of the community;\nb. Assisting needy and disabled veterans, widows or orphans of deceased veterans;\nc. Providing entertainment, care and assistance to hospitalized veterans or members of the Armed\nForces of the United States;\nd. Perpetuating the memory of veterans and comforting their survivors;\ne. Conducting programs for religious, charitable, scientific, literary or educational purposes;\nf. Sponsoring or participating in patriotic activities;\ng. Providing social and recreational activities for members; and\nh. If exempt under IRC 501(c)(8), providing insurance benefits to members.\n19 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nMay a fraternal organization provide assistance to its own members who are sick and \ndisabled or provide aid to their families without adversely affecting its tax-exempt status? \nYes. Assisting sick and disabled members is a beneficial fraternal activity. Providing assistance to \nmembers when it is needed improves conditions for a class of persons who are engaged in a \ncommon pursuit, and tends to unite them by creating a stronger bond of sympathy and interest. \nMay a fraternal organization operate an orphanage for children of its members and their \nfamilies or a home for elderly members? \nYes. These are traditional fraternal activities that strengthen the common bond among members. \nWill providing educational loans and scholarships for members and their families \njeopardize exemption? \nNo. The provision of loans and scholarships to members and their families is a fraternal benefit and \nstrengthens the common bond between members. \nMay fraternal organizations operate a bar or restaurant for its members and their bona \nfide guests? \nYes. Operating such facilities for members is a fraternal activity and will not jeopardize exemption \nunder IRC 501(c)(8) or IRC 501(c)(10). Allowing nonmember use may result in the income from \nnonmembers being taxable as unrelated business taxable income. \nIt is the responsibility of the exempt organization to demonstrate that a nonmember is a bona fide \nguest so that the income is not taxable. The organization should maintain adequate books and \nrecords to identify members and their bona fide guests and distinguish them from nonmembers. \nWho is a bona fide guest? \nA bona fide guest is one invited to participate in an activitiy and whose expenses are paid by \nthe member. If the guest pays for his own recreation or food, the guest is not a bona fide guest. \nMay fraternal organizations receive substantial investment income without adversely \naffecting exemption? \nYes. There are no income limits. Keep in mind that IRC 501(c)(10) organizations must spend their \nnet earnings solely for charitable and fraternal purposes. \nMay fraternal organizations rent facilities to nonmembers without adversely affecting \nexempt status? \nUse of the lodge facilities by nonmembers does not further the exempt purposes of the lodge. \nThis includes rental of banquet rooms and purchase of catering services for private parties as well \nas use of the bar and restaurant by nonmembers. The income generated by such activities is \ngenerally subject to UBIT. \nDoes an IRC 501(c)(8) organization jeopardize its exempt status if it continues to collect \npremiums on insurance policies sold to members who have been expelled, suspended or \nhave withdrawn? \nNo. An owner of an insurance policy has the right to keep the policy in effect. This right is not \naffected by expulsion, suspension or withdrawal from the sponsoring organization. \n20 \n", " \n \n \n \n \n \nDoes an IRC 501(c)(8) organization jeopardize its exempt status if it contracts to sell \nadditional insurance to individuals who are no longer members because they have been \nexpelled, suspended or have withdrawn, or to nonmembers? \nThe sale of additional insurance policies to terminated members or to nonmembers is not an \nexempt activity for an IRC 501(c)(8) organization. The income generated by sales of policies to \nnonmembers is subject to UBIT. If the sale of insurance to nonmembers is substantial, the IRS \nmay question whether the organization is an insurance company and no longer exempt under \nIRC 501(c)(8). \n21 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTitle Holding Corporations \nVeterans’ organizations exempt under IRC 501(c)(19), 501(c)(4), 501(c)(7), 501(c)(8) and 501(c)(10) \nmay form separate title holding organizations, recognized as exempt under IRC 501(c)(2), to hold \ntitle to their facilities. This may be necessary in states where non-incorporated entities cannot hold \ntitle to real property. It may also be a useful device to limit liability, facilitate administration and \nincrease borrowing power. This chapter discusses exemption requirements and activities of title \nholding corporations. \nAn IRC 501(c)(2) organization must be organized for the exclusive purpose of holding title to \nproperty, collecting income from that property and turning that income over to the exempt \norganization that controls it. This type of organization should not engage in any unrelated trade \nor business. Certain UBIT exceptions exist for debt-financed income, interest, annuities, royalties \nand/or rents. \nDoes a title-holding corporation have to incorporate under state law? \nNo. The term “corporation” as used in IRC 501(c)(2) includes associations and business or \ncommercial trusts. The purpose for creating the organization will often dictate the organizational \nform chosen. \nMay a corporation whose purposes are identical to the veterans’ organization it supports, \nbut whose only activity is holding title to the post, lodge or clubhouse, collecting rent from \nthe supported organization, and using the rent to pay for the upkeep of the facility qualify \nfor exemption under IRC 501(c)(2)? \nYes. \nMay a title-holding organization operate “video poker machines” or other forms of \ngambling for members of the veterans’ organization that forms it? \nNo. The operation of casino nights, video poker machines or other forms of gambling are \nconsidered recreational activities and are outside the scope of IRC 501(c)(2). \nMay an IRC 501(c)(2) organization receive an incidental amount of its income from the \noperation of vending machines, such as a soft drink machine, located on its property \nwithout jeopardizing its exemption? \nYes. A small amount of income generated from an unrelated trade or business, such as the \noperation of a vending machine, will not cause an IRC 501(c)(2) organization to lose its exemption. \nTo be considered incidental, the amount of income generated by all unrelated activities must not \nexceed 10 percent of the organization’s gross receipts. Income generated from any unrelated trade \nor business is subject to tax under IRC 511. \nMay a title-holding organization lease “video poker machines” or other gambling devices \nto the veterans’ organization that forms it? \nVideo poker machines and other gaming devices are personal property. If an IRC 501(c)(2) \norganization’s income from the rental of such personal property, when added to the receipts from \nany other unrelated business activities, exceeds 10 percent of gross receipts, it will not qualify for \nexemption. \n22 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nMay a title-holding corporation operate a bar and restaurant for the members of a \nveterans’ organization in its facility? \nNo. The operation of a bar and restaurant, as well as other social and recreational uses, is \noutside the scope of IRC 501(c)(2). \nWill income from the rental of personal property, such as chairs and tables, adversely \naffect exemption or result in UBIT? \nThe rental of personal property is considered the conduct of a trade or business and may jeopardize \n \nexemption under IRC 501(c)(2) if, along with other unrelated receipts, the income generated \n \nexceeds 10 percent of gross receipts. There is an exception, however, for personal property that is \n \nleased with real property. The rental of personal property as part of a mixed lease will not affect \n \nexemption but may result in some or all the income generated from the lease being taxed under IRC \n \n511. The receipt of rent from personal property in a mixed lease has the following UBIT \n \nconsequences: \nMixed Lease UBIT \nIf such rents do not exceed \n10% of the total rent \nNo tax \nIf such rents exceed 10% but \ndo not exceed 50% of total rent \nTax on personal property rents only \nIf such rents exceed 50% \nof total rent \nTax on all rent under the lease \n23 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nGroup Rulings \nA central organization may apply for a group ruling for itself and all its affiliated organizations. \nSubordinates covered by a group ruling do not have to file an application for recognition of tax \nexemption. The procedures for obtaining a group ruling are in Revenue Procedures 80-27. \nIf a subordinate post, exempt under IRC 501(c)(19), doesn’t meet the membership \nrequirements because of declining membership, can it still be listed on the group ruling? \nNo. When a post fails to meet the membership requirements, it is obligated to notify its parent and \nthe IRS that it does not qualify for tax exemption and should not be listed in the group exemption \nroster. The post may continue to maintain its affiliation with the parent, but it may not maintain \nexemption as a subordinate post under the parent’s group ruling. \nMay auxiliary units be included in a parent’s group ruling under IRC 501(c)(19)? \nYes. As long as the auxiliaries meet the criteria for exemption under IRC 501(c)(19), they may be \nincluded in the group ruling. \nMay members of one subordinate post use the facilities of another subordinate post \nwithout jeopardizing exemption of the host post? \nYes. Members of the various posts exempt under the same group ruling may use the facilities of and \nparticipate in activities of the other posts. \nMay a central veterans’ organization exempt under IRC 501(c)(19) have subordinate \nposts exempt under IRC 501(c)(4)? \nYes, and vice versa. However, all subordinates under a group ruling must be exempt under the \nsame IRC section. For example, the parent may be exempt under IRC 501(c)(4) and all its \nsubordinate posts exempt under IRC 501(c)(19). The group ruling may not include subordinate \norganizations exempt under other IRC sections. Those subordinate organizations may apply for tax \nexemption on their own. \nMay a central veterans’ organization have subordinates that are not tax exempt? \nYes. \nWhat effect will adding new posts or dropping non-qualifying posts from a group ruling \nhave on the parent’s exempt status? \nAs long as the parent organization continues to satisfy the legal requirements for exemption, neither \nadding new posts nor dropping non-qualifying posts from the group ruling will affect that status. \nMay a subordinate post be included in the parent organization’s consolidated information \nreturn? \nYes. A subordinate must have the same fiscal year as the parent organization to be included in the \nreturn. Note that, while a parent may file a consolidated Form 990 for subordinate organizations, the \nparent must also file its own separate Form 990. \n24 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nUnrelated Business Income Tax (UBIT) \nAlmost all exempt organizations must pay tax on income earned in an unrelated trade or business. \nTo be considered unrelated, a trade or business must be regularly carried on and not substantially \nrelated to the performance of an organization’s exempt purposes other than its need to raise money \nto carry on its programs. \nThe term “trade or business” includes any activity carried on for the production of income whether \nfrom selling goods or performing services. Business activities are regularly carried on if they are \nconducted frequently or continually, and are pursued in a manner similar to comparable commercial \nactivities of nonexempt organizations. Unless the business activities, apart from the income \ngenerated, contribute importantly to the accomplishment of the organization’s exempt purposes, \nthey are not substantially related. \nCertain activities have been specifically excluded from the definition of unrelated trade or business \nby Congress. The exclusions that apply to veterans’ organizations include: \na. Volunteer Labor: Any business in which substantially all the work is performed by volunteers \nwithout compensation. Compensation may include tips and non-cash benefits. For example, if \nyour members volunteer to sell tickets to the general public for your sponsored dances, and \nsubstantially all the work in organizing and conducting the event is done by volunteers without \ncompensation, the activity is not an unrelated trade or business. \nb. Selling Donated Merchandise: A business that consists of selling goods substantially all of \nwhich have been received as gifts or contributions. For example, the income generated from a \nthrift shop selling donated goods, with the proceeds going to the exempt organization, is not an \nunrelated trade or business. \nc. Certain Bingo Games: To qualify for this exclusion, the bingo game must be legal and must be \nconducted in a jurisdiction that does not permit commercial bingo. The game must be one in \nwhich wagers are placed, the winners determined, and prizes are distributed in the presence of \nall persons placing wagers in that game. The definition of bingo does not include the sale of \npull-tabs, instant bingo or similar raffles. Bingo also does not include any other gambling activities. \nd. Low Cost Articles: For organizations eligible to solicit charitable contributions, the distribution of \nlow cost articles, such as stationery or candies, incidental to the solicitation is not an unrelated \ntrade or business. \ne. Exchange or Rental of Member Lists: The exchange or rental of member or donor lists \nbetween posts of war veterans eligible to receive tax-deductible contributions is not considered \nan unrelated trade or business. \nOnce it has been determined that a business activity is unrelated, there are several special rules \nthat apply to computing the amount of the income that will be taxable. Certain dividends, interest, \nannuities, royalties and rents may be excluded in whole or in part. The expenses, depreciation and \nsimilar items directly connected with the conduct of the unrelated business may also be deducted. \nFor example, the salaries of full-time employees conducting the business and depreciation of a \nbuilding used entirely in the conduct of the business are deductible. There are special rules for \ndetermining the amount of taxable income generated from debt-financed property. Publication 598 \nprovides more information on the computation of UBIT. Whether a specific activity is taxable often \ndepends on the IRC section under which a veterans’ organization is exempt. This chapter provides \nanswers to general UBIT questions, as well as to questions relating specifically to IRC 501(c)(19), (4), \n(7), (8) and (10). \n25 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nGeneral UBIT Questions \nA post hires employees to operate its bar and dining facility that is open to the public on \na limited basis. Will the income from these facilities be subject to UBIT? \nYes. How much of the income is taxable depends on the IRC section under which the veterans’ \norganization is exempt. \nThe operation of a bar and restaurant for use by members or the general public is not an exempt \nactivity for an IRC 501(c)(4) organization. Because this activity is a trade or business, regularly \ncarried on, and not substantially related to exempt purposes, all the income is taxable. If the bar \nand restaurant is the primary activity, exemption may be lost. \nSocial activities, such as the operation of the bar and restaurant, are appropriate for veterans’ \norganizations exempt under IRC 501(c)(19), 501(c)(7), 501(c)(8) and 501(c)(10), as long as the \nactivities are limited to members and their bona fide guests. Permitting nonmember use of these \nfacilities is not related to the accomplishment of exempt purposes and will result in the income from \nthe nonmembers being taxable. For an IRC 501(c)(7) organization, nonmember income that exceeds \n15 percent of gross receipts will jeopardize exemption. \nAre weekly fundraisers that are open to the general public, such as spaghetti dinners, \nbreakfasts and dances, subject to UBIT? \nYes. Charging admission for fundraising activities, such as dinners, breakfasts and dances, is a \ntrade or business. [Admissions paid by members may be considered related income if social or \nrecreational activities further exempt purposes.] Because the activity is conducted on a weekly \nbasis, it is “regularly carried on,” and because the activity is open to nonmembers, it is not \n“substantially related” to the exempt purposes of a veterans’ organization under any IRC section. \nUnless one of the exceptions, such as the volunteer labor exception, applies, the income from \nthese activities is taxable. \nCan a member of a post sell tickets to a social function to nonmembers without \ngenerating Unrelated Business Taxable Income (UBTI)? \nSelling tickets to social functions to nonmembers is an unrelated activity for all veterans’ \norganizations. If this activity only occurs occasionally, it may not be considered “regularly carried on” \nand will not be taxable. If the activity is regularly carried on, the income may still be excluded from \ntax under the “volunteer labor exception.” \nExample: A post member who is a volunteer sells his neighbor tickets to the post’s weekly shrimp \ndinner. The dinner is prepared and served, and the facility is cleaned by volunteers. This activity \nwould meet the volunteer labor exception. \nIs income from the sale of advertising in flyers, newsletters and programs taxable as \nUBTI? \nYes. Income generated from the sale of advertising in a post’s flyers, newsletters, programs and \nbulletins is unrelated to the exempt purposes of veterans’ organizations under any IRC section. \nUnless one of the exceptions applies, the income from this source is taxable. \nDoes advertising a social function to the public by “word of mouth” affect whether the \nsocial function generates UBTI? \nNo. The method of advertising does not change the nature of the activity. \n26 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nHow should a post treat the income from the rental of its banquet hall to members and \nnonmembers for weddings and similar functions? How should it treat income from the \nrental of its facilities to other exempt or community organizations? \nThe rental of banquet facilities on a regular basis to both members and nonmembers for weddings \nand similar personal functions is an unrelated trade or business for veterans’ organizations exempt \nunder any IRC section. Whether the rental of the facilities to other exempt or community \norganizations is an unrelated trade or business depends on the IRC section under which the \norganization is exempt. The rental of these facilities may be related to the permissible purposes of \norganizations exempt under IRC 501(c)(4), 501(c)(19), 501(c)(8) and 501(c)(10). An IRC 501(c)(7) \norganization may not rent its facilities to nonmembers without realizing UBTI. \nIf the rental of the facility is unrelated to the organization’s exempt purposes, the rental income \nmay or may not be taxable. The rents from real property are excluded in computing the tax. If the \nrent includes personal services, such as catering or decorating, it is not considered rent from real \nproperty and would be taxed. Rents from personal property rented with the real property [mixed \nlease] may also be excluded if the rents attributable to the personal property do not exceed 10 \npercent of the total rent. The rental exclusion does not apply to the rental of personal property or \nto the rental of debt-financed property. \nIf a post sponsors a baseball team (with member and nonmember players) and hosts the \ngames, may all the players purchase food and beverages at the post snack bar without \ngenerating UBI? \nNo. The unrestricted use of post facilities by nonmembers is not related to the exempt purposes of \nthe post. The sale of food and drinks to nonmembers may result in the income being taxed unless \nthe volunteer labor exception applies. The operation of a snack bar is not an exempt activity for an \nIRC 501(c)(4) organization and all the income generated from this business would be taxable. \nIs income from selling liquor or food to members or the public for consumption off the \npremises subject to UBIT? \nYes. Selling liquor and food for consumption off the premises does not further the exempt purposes \nof a veterans’ organization. All income from off-premises sales is subject to UBIT, unless a specific \nexception applies. \nIs income from the operation of a thrift shop subject to UBIT? \nNo. Generally, operating a thrift shop is not considered an unrelated business because substantially \nall the merchandise has been donated. The volunteer labor exception may also apply if the shop is \noperated by volunteers. \nIs the income from a post’s golf course, swimming pool and snack bar that is open to the \npublic on a regular basis subject to UBIT? \nYes. Recreational facilities open to the public for a fee do not further the exempt purposes of \nveterans’ organizations. Because these facilities are operated in a commercial manner, the income \nis taxable. \nUnder a reciprocal agreement, is income from veterans belonging to unrelated veterans’ \norganizations subject to UBIT? \nYes. Income received under reciprocal agreements allowing members of unrelated veterans’ groups \nto use post facilities is subject to UBIT. \n27 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIs income from the canteen from members of an unrelated veterans’ organization \nco-sponsoring a patriotic event, such as a parade, and meeting before and after at your \npost subject to UBIT? \nNo. The sale of food and beverages to members of unrelated veterans’ organizations co-sponsoring \na parade and assembling at one or the other’s canteen either before or after the event is \nsubstantially related to the exempt purposes of either organization. \nIs income from the sale of souvenir liquor bottles bearing the organization’s emblem \nsubject to UBIT? \nYes. The sale of souvenir liquor bottles is not substantially related to any exempt purpose of a \nveterans’ organization. If the sales are regularly carried on and no exceptions apply, all income \nfrom this source is taxable. \nIs income from poker machines in a post’s bar and from monthly “Las Vegas Nights” \nsubject to UBIT? \nGambling among members is considered a recreational activity rather than an unrelated trade or \nbusiness for posts exempt under IRC 501(c)(19), 501(c)(7), 501(c)(8) and 501(c)(10). Income from \nmembers and bona fide guests is not subject to tax. Allowing members of the general public to use \npost facilities to gamble or engage in other recreational activities is not a related activity. Income \nfrom nonmember sources is subject to tax. Nonmember income in excess of 15 percent may \njeopardize exemption under IRC 501(c)(7). Gambling and recreational activities are not exempt \nactivities under IRC 501(c)(4) and, if primary, may jeopardize exemption. Income from these sources \nis taxable unless a specific exception applies. \nIs the income from weekly bingo games subject to UBIT if the games are open to the \ngeneral public? \nNo. Bingo is not treated as an unrelated trade or business. Bingo is considered a business activity, \nhowever, and may jeopardize exemption under IRC 501(c)(4). If conducted by an IRC 501(c)(7) \norganization, all receipts from bingo are considered nonmember income and if in excess of \n15 percent will jeopardize exemption. \nIRC 501(c)(19) \nMay members of a parent organization and its subordinate posts be granted reciprocal \nprivileges to participate in social and recreational activities and use the facilities of related \nposts without generating UBTI for those posts of which they are not members? \nYes. Permitting members of the related posts to participate in the social and recreational activities of \neach post furthers exempt purposes. \nMay members of the auxiliary be granted privileges by the post it is affiliated with to use \nthe post’s facilities and participate in its social and recreational activities without \ngenerating UBTI? \nYes. If the auxiliary unit is exempt under IRC 501(c)(19), its members’ participation in the social and \nrecreational activities of the post is substantially related to the post’s exempt purposes. \n28 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nMay members of a parent organization’s separately organized auxiliary be granted \nreciprocal privileges to participate in social and recreational activities and use the \nfacilities of related posts without generating UBTI? \nYes. If the auxiliary unit is exempt under IRC 501(c)(19), its members’ reciprocal participation in the \nsocial and recreational activities of related posts furthers exempt purposes. \nCan a member of a post bring his or her family to the post’s weekly social function without \ngenerating UBTI? \nYes. Family participation in weekly social functions furthers the IRC 501(c)(19) purpose of providing \nsocial activities for the members. \nAre social functions, such as spaghetti dinners, breakfasts and dances for members and \ntheir bona fide guests, subject to UBIT? \nNo. One of the purposes of a 501(c)(19) organization is to provide social and recreational activities \nfor its members. \nIRC 501(c)(19) & Fraternal Organization UBI Reporting Requirements \nIs UBTI generated when access to the bar and dining facilities is restricted by use of a key \ncard system, or the doorman checks membership cards upon entry? Members of the \ngeneral public unaccompanied by a member are not admitted, nor are guests allowed to \npay their bills separately. \nNo. Social and recreational activities for members and their bona fide guests further exempt \npurposes. In a key card situation, no one is admitted unless they are members or bona fide guests \nof members. \nIs income generated by the nonveteran members of the post from use of the bar subject \nto UBIT? \nNo. Provided the nonveterans are a class of bona fide members described in the post’s creating \ndocument or bylaws and are within the percentage allowable for exemption, they would be \nconsidered members for UBIT purposes. \nIs income from the use of a post’s bar and restaurant on a regular basis by active duty \nmilitary personnel who are not members subject to UBIT? \nYes. Active duty military personnel are eligible to be post members. However, if they choose not to \njoin, they are treated as nonmembers. \nIs income from the operation of a hotel facility for nonmember active duty military \npersonnel subject to UBIT? \nYes. Unless the hotel is being used by active duty military personnel during a national emergency or \narmed conflict, the income from nonmembers is subject to tax. \nA hotel with a bar, restaurant and meeting rooms operated for use of the members is substantially \nrelated, as it provides a place for the members, including those from out of town, to gather for \nsocial and recreational activities. \n29 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIRC 501(c)(19) & \nFraternal Organization UBI Reporting Requirements \nDo you allow nonmembers \nto participate in any \nof your activities?\nYES \nNO \nIs your gross income from \nnonmembers plus your \nother unrelated income \nmore than $1,000? \nNO \nYES \nNo Form 990-T \nneeded. \nDo you have any other \n \nunrelated income? \nYES \nNO \nDetermine whether any \nincome from nonmembers is \nexcludable from calculating \nthe $1,000 amount. \nIs the income from \nan activity that is not \nregularly carried on? \nNO \nIs the income from an activity \nin which substantially all \nthe work was performed \nby volunteers? \nNO \nIs the remaining money from \nnonmembers plus other \nunrelated income, if any, \nequal to or more than $1,000? \nNO \nYES \nYES \nYES \nNo Form 990-T \nneeded. \nDo not include income \nfrom the activity \nin calculating the \n$1,000 amount. \nDo not include income \nfrom the activity \nin calculating the \n$1,000 amount. \nYou must file \nForm 990-T. \nNo Form 990-T needed. \n30 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nAre membership dues from posts that are not recognized as exempt under IRC 501(c)(19) \ntaxable to the state or national parent as UBTI? \nNo. Dues income is considered related to exempt purposes. \nIRC 501(c)(4) \nOne of the activities of a post is the operation of a canteen (bar and restaurant) that is \nopen to the public. The primary use is by the veteran members and their guests. Is income \nfrom the veteran members and their guests subject to UBIT? \nYes. Income from the operation of a canteen (bar and restaurant) by an IRC 501(c)(4) organization is \nsubject to UBIT, whether the income is from members or nonmembers unless one of the exceptions \nto UBIT applies. The bar and dining activities do not further a social welfare purpose under IRC \n501(c)(4). If this activity, coupled with other nonexempt activities, is the post’s primary activity, the \norganization will not qualify for tax exemption. \nIs the income from weekly bingo games conducted by a veterans’ organization exempt \nunder IRC 501(c)(4) subject to UBIT? \nNo. Bingo is not treated as an unrelated trade or business for purposes of UBIT. It is, however, a \nbusiness activity that is not an exempt activity under IRC 501(c)(4). If business activities, along with \nall other nonexempt activities, are the primary activities, the organization will not qualify for tax \nexemption. \nIRC 501(c)(7) \nIs a 501(c)(7) veterans’ organization subject to UBIT on its investment income? \nYes. All income from nonmember sources, including investment income, is taxable as UBTI. \nIs a 501(c)(7) veterans’ organization subject to UBIT on its rental income? \nRental income from members is generally not taxable. Rental income from nonmembers is taxed. \nIs the income from weekly bingo games subject to UBIT if the games are open to the \ngeneral public? \nAll nonmember income, including bingo income, is considered unrelated business income subject to \ntax for 501(c)(7) organizations. Detailed records may be kept to differentiate between member and \nnonmember income. \nIf these records are available, only the nonmember income will be taxable. If adequate records are \nnot available, all income from bingo will be taxable. Nonmember income from all sources, if in \nexcess of 15 percent, may jeopardize exemption under IRC 501(c)(7). \nIf a nonmember pays to participate in gaming activities at the club, is the income subject \nto UBIT? \nYes. If a nonmember, including a guest of a member who pays his own way, gambles in the club \nfacility, the income is subject to UBIT. \n31 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIs the income from the sale of package liquor or carry out food subject to UBIT? \nThe sale of liquor or food for outside consumption is a business regularly carried on and is \nconsidered a non-traditional activity for a social club. If these activities are more than incidental to \nthe operation of the club, its tax exemption will be jeopardized. Any amounts generated from a \nnon-traditional business, whether with members or nonmembers, will be subject to UBIT. \nIs the income from a fundraiser for the local veterans’ hospital, which is open to the \ngeneral public and held in the club facility, subject to UBIT? \nA social club may conduct some charitable activities in addition to its social activities. The income \nmust be set aside for charitable purposes. If this set-aside is subject to section 501(c)(3) \nrestrictions, this income is not subject to UBIT. \nIs the income generated from the use of club facilities by a member of another veterans’ \norganization subject to UBTI? \nYes. Amounts paid to a social club by visiting members of another club are amounts paid by \nnonmembers. For example, members of other clubs who participate in a Calcutta (wagering pool) \nare not guests of members of the host club, but are considered members of the general public. This \nincome is subject to UBIT and may adversely affect the club’s exempt status if the relevant \npercentage limitations are exceeded. \nIRC 501(c)(8) and (10) \nAre organizations described in IRC 501(c)(8) and (10) subject to UBIT? \nYes. \nIs income from gambling other than bingo subject to UBIT? \nGambling among members and their bona fide guests is a recreational and fraternal activity and not \nsubject to UBIT. Nonmember participation in lodge activities, including gambling, is not in \nfurtherance of exempt purposes and will result in the receipts received from nonmembers being \nsubject to UBIT. \nIs income from nonmember use of the bar and restaurant subject to UBIT? \nYes. \nIs income from the rental of the lodge to nonmembers subject to UBIT? \nYes, unless it meets one of the exceptions noted above. \n32 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n501(c)(7) Social Club UBI Reporting Requirements \nYou must file \nForm 990-T. \nDo you have any other \nunrelated income? \nIs your gross income \n \nfrom nonmembers plus \n \nyour net investment \n \nincome plus your other \n \nunrelated income equal \n \nto or more than $1,000? \nNo Form 990-T \nneeded. \nNo Form 990-T \nneeded. \nNo Form 990-T \nneeded. \nDo not include income \nfrom the activity \nin calculating the \n$1,000 amount. \nDetermine whether any \nincome from nonmembers is \nexcludable from calculating \nthe $1,000 amount. \nIs any of the income from \nnonmembers being set aside \nfor a charitable purpose? \nIs the remaining money \nfrom nonmembers plus net \ninvestment income plus \nother unrelated income equal \nto or more than $1,000? \nDo you allow nonmembers \n \nto participate in any \n \nof your activities?\nYES \nNO \nYES \nYES \nNO \nYES \nNO \nYES \nNO \nNO \n33 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nContributions To Veterans’ Organizations \nIRC 170(c)(3) provides an income tax deduction for contributions to a post of war veterans if it is \norganized in the United States or any of its possessions, and no part of its net earnings inures to the \nbenefit of any private shareholder or individual. This chapter explains when a veterans’ organization \nmay be entitled to receive contributions that are deductible under IRC 170(c)(3). \nA donor cannot claim a tax deduction for any contribution of cash, a check or other monetary gift \nmade on or after January 1, 2007, unless the donor maintains a record of the contribution in the \nform of either a bank record (such as a cancelled check) or a written communication from the \ncharity (such as a receipt or letter) showing the name of the charity, date of the contribution and \namount of the contribution. (Section 1217 of the Pension Protection Act (PPA), which amended \nIRC Section 170(f).) \nGenerally, if an organization receives a contribution of charitable deduction property and sells, \nexchanges or otherwise disposes of the property within three years after the donor contributed the \nproperty, the organization must file Form 8282, Donee Information Return. \nA war veterans’ organization is one that satisfies both a membership requirement and a purpose \nrequirement. To be eligible to receive tax-deductible contributions under IRC 170(c)(3), at least \n90 percent of the members must be war veterans. Substantially all the other members must be \nveterans, cadets, or spouses, widows, or widowers of war veterans, veterans or cadets. “War \nveterans” are defined as persons who have served in the United States Armed Forces during the \nfollowing periods of war: \na. April 21, 1898, through July 4, 1902; \nb. April 6, 1917, through November 11, 1918; \nc. December 7, 1941, though December 31, 1946; \nd. June 27, 1950, through January 31, 1955; \ne. February 28, 1961, through May 7, 1975, in the case of a veteran who served in the Republic of \nVietnam during that period; \nf. August 5, 1964, through May 7, 1975; and \ng. August 2, 1990, and ending on the date prescribed by Presidential Proclamation or by law. \nA war veterans’ organization must also be organized and operated primarily for the purposes of: \na. Furthering comradeship among persons who are or have been members of the Armed Forces; \nb. Honoring the memory of deceased veterans and members of the Armed Forces and aiding and \ncomforting their survivors; \nc. Encouraging patriotism; and \nd. Aiding hospitalized, disabled and needy war veterans and their dependents. \nAre all contributions to a 501(c)(19) organization deductible under IRC 170(c)(3)? \nNo. The requirements for tax exemption under IRC 501(c)(19) are different from the requirements \nfor deductibility of contributions under IRC 170(c)(3). \n34 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nMay contributions to a 501(c)(4) veterans’ organization be deductible? \nYes. If the organization qualifies as a war veterans’ organization within the meaning of IRC 170(c)(3), \nand satisfies both the membership requirement and the purposes requirement, contributions will be \ndeductible. \nMay members of a 501(c)(19) or 501(c)(4) veterans’ organization deduct travel expenses \nif they are incurred in the performance of official duties? \nIf the organization satisfies the requirements of IRC 170(c)(3) and there is no significant element \nof personal pleasure, recreation or vacation in the travel, the expenses may be deducted as \ncontributions. \nAre auxiliary members included as members for purposes of the 170(c)(3) membership \ntest? \nIf the auxiliary is a separate organization, its members are not included as members of a war \nveterans’ post for purposes of the 170(c)(3) membership test. When auxiliary members are not in \na separate organization or the auxiliary shares the employer identification number of the post, its \nmembers are included as members of the post for purposes of the 170(c)(3) membership test. \nDoes a 501(c)(19) organization formed primarily to provide social and recreational \nactivities (bar and restaurant for its members) meet the purposes requirement of IRC \n170(c)(3)? \nNo. Social and recreational purposes are not consistent with classification as a war veterans’ \norganization. \nMay a taxpayer deduct contributions to an auxiliary described in IRC 501(c)(19)? \nIf the primary purpose of the auxiliary is to support a post of war veterans described in \nIRC 170(c)(3) and the auxiliary also meets the membership and purpose requirements of that \nsection, contributions will be deductible. \nAre contributions deductible to a veterans’ organization exempt under IRC 501(c)(8) or \n(10)? \nYes. If the organization qualifies as a war veterans’ organization within the meaning of IRC 170(c)(3), \nand satisfies both the membership requirement and the purposes requirement, contributions will be \ndeductible. \nIRC 170(c)(4) also allows a deduction for contributions to exempt fraternal organizations if the gifts \nare to be used exclusively for religious, charitable, scientific, literary or educational purposes, or for \nthe prevention of cruelty to children or animals. \nTo receive tax deductible contributions under IRC 170(c)(3), at least 90 percent of the members \nmust be war veterans. \n35 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nRecordkeeping \nEvery organization must keep adequate records to establish liability for or exemption from taxes. \nVeterans’ organizations that are tax exempt need to maintain records to establish that their activities \nfurther exempt purposes. Some must maintain records regarding membership requirements. All \nveterans’ organizations must also keep records clearly identifying revenues from each source and \nexpenses related to each source to determine whether any of the income is subject to UBIT. \nRecognized accounting methods must be used to provide the required information. \nEach organization’s records must show that its purposes and activities continue to be appropriate \nfor an exempt organization. Records must also be kept to establish liability for unrelated business \nincome, employment tax or excise taxes on certain gambling income. \nEvery organization must maintain records of income from each source (related and unrelated) and \nthe expenses attributable to each income source. This is required to substantiate its income and to \ndetermine what income, if any, is subject to tax. If applicable, it also must maintain records to \ndetermine if there is tip income, employment tax owed and income subject to wagering and other \nexcise taxes. Records should be maintained to show income from veteran members and from \nnonmembers by activity or income source. \nIf records are not maintained to indicate income from members and nonmembers, or if records are \ninadequate, all income may be subject to UBIT, and tax exemption may be jeopardized. \nGeneral Recordkeeping Questions \nWhat are the consequences of not maintaining adequate records? \nFailure to maintain adequate books and records may result in a loss of tax-exempt status. The \nfailure or inability to file the required information return or otherwise comply with the Tax Code is a \nfailure to observe the conditions required for the continuation of exempt status. \nVolunteers are used to conduct post fundraisers. However, the post pays employees for \nsecurity and accounting. What records are required to show that these fundraisers are not \nsubject to UBIT under the volunteer labor exception? \nTo establish that the fundraisers are conducted by substantially all volunteer labor, records should \nshow the number of volunteers, the hours spent in planning and conducting the activity, and how \nmany paid employees are used. If the paid employees are full-time employees, a reasonable \nallocation of time spent on the fundraising activity may be made. The post must maintain records \nof the income and expenses related to the fundraiser. \nIRC 501(c)(19) \nWhat records must be maintained to show the composition of membership? \nA post must maintain a list of members and the category of membership (veteran, degree of relation \nor nonveteran or nonrelative). If a post receives deductible contributions, it must also maintain a list \nof members, their dates of service, whether they are war veterans as defined in 170(c)(3), and if not, \nwhether they are spouses, widows, or widowers of war veterans, veterans or cadets. \n36 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nWhat records are required for auxiliary units regarding membership? \nAuxiliary units must maintain a list of members and show their relation to the veteran post member. \nAn auxiliary member must be related to the post member within two degrees of consanguinity. \nMust a post maintain a record of activities and the number of members, auxiliary \nmembers, volunteers and employees involved in each activity? \nYes. A post should maintain records to indicate the nature of the monthly activities and to identify \nindividuals participating in the activities (members, auxiliary, social members, youth groups). If \nthe activity is a fundraiser, records should show who conducted the activity, and whether or not \nvolunteers provided services. Records of activities can include post meeting minutes, historian’s \nrecords, activity books, commander’s books, house committee reports and reports to the parent \norganization. For those activities that are not related to exempt purposes because they are open to \nthe general public, it is important to keep adequate records to establish how much of the income \ngenerated is from nonmember sources and subject to UBIT. If the post doesn’t keep adequate \nrecords of nonmember income, all the income from activities that are open to the public will be \ntaxed as UBTI. \nIf the bar and restaurant are open to the general public, what records are required? \nA post must maintain records of gross income and expenses from the bar and dining facility and \nany other income-producing activities. In cases where the facility or activity is open to the general \npublic (such as bingo, pull-tabs, gaming devices and fundraisers, like shrimp dinners), the post \nmust maintain a separate record of the gross receipts from members and from nonmembers to \ndetermine what amount of income is subject to UBIT. The post must also maintain records of who \nconducted the activity, whether compensation was paid, and the hours involved. \nWhat records should be kept when joint fundraising activities are conducted with the \nauxiliary? \nWhen an activity is conducted jointly, income and expenses may be allocated. Standard accounting \nmethods may be used to determine a reasonable allocation method. If the activity is open to the \ngeneral public, a separate record of the gross receipts from members and from nonmembers should \nbe kept to determine what amount of income is subject to UBIT. Records of who conducted the \nactivity, whether compensation was paid and the hours involved should also be maintained. \nExample: A spaghetti dinner fundraiser is sponsored jointly by the post and the auxiliary. The \nincome and expenses may be prorated based on the number of volunteers from each organization \nthat were involved in conducting the activity. \nIs an auxiliary supporting a specific post required to maintain separate records? \nYes. An auxiliary must maintain records to show that its activities and funds are used to support the \npost. Records should include not only the activity, but also how many members conducted or \nparticipated in the activity. If it is a fundraiser, records should show how many members conducted \nthe activity, and whether the activity was conducted by volunteers. \nWhat records must be kept to establish an insurance set-aside? \nAmounts set aside for insurance payments are not subject to UBIT. A formal set-aside is not \nrequired. However, the organization must maintain adequate records describing the amount set \naside and the use of the set-aside funds. \n37 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIRC 501(c)(4) \nWhat types of records must be maintained to show the composition of membership? \nThere is no membership requirement for exemption under IRC 501(c)(4). A post need only maintain \na list of members and the category of membership (veteran, degree of relation, or nonveteran or \nnonrelative) for its own use and to verify dues income. \nIf a post qualifies under IRC 170(c)(3) to receive tax deductible contributions, it must maintain a list \nof members, their dates of service, whether they are war veterans, and if not, whether they are \nspouses, widows, or widowers of war veterans, veterans or cadets. \nWhat types of records must be maintained when certain facilities and functions are open \nto the public? \nThe operation of recreational facilities, such as a bar and restaurant, is not considered an exempt \nactivity under IRC 501(c)(4). Fundraisers, such as bingo and other types of gambling, are business \nactivities that do not further social welfare purposes. The post must maintain records showing the \nextent of exempt activities as well as non-social welfare activities to establish that it is operated \nprimarily for exempt purposes. \nThe post must also maintain books and records that are sufficient to establish the amount of gross \nincome, the sources of gross income, expenses, deductions, credits and why the income would be \nexcluded from UBIT, if applicable. The post should maintain records of who conducted the activity, \nwhether compensation was paid and the hours involved. \nExample: Bingo income is not subject to UBIT. Records on the gross revenue and expenses \n(including payouts) must be maintained. Separate ledgers must be maintained for income from the \nsale of pull-tabs, the operation of the bar and grill, and other activities not meeting any of the \nexceptions to UBIT. \nIRC 501(c)(7) \nWhat specific records should a 501(c)(7) organization maintain? \nRecords should be maintained to show the amounts and sources of gross income, whether the \ngross income is from members or nonmembers, and the expenses related to each source of gross \nincome. This is required to determine the amount of member/nonmember income for exemption \npurposes as well as to determine what income is subject to UBIT. \nWhat records must be maintained when nonmembers use the club’s facilities? \nThe club must maintain adequate records to substantiate the use of facilities by members, \nnonmembers and bona fide guests. A separate ledger should be kept for gross receipts from \nnonmembers. \n38 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIRC 501(c)(8) and (10) \nMust a fraternal beneficiary society maintain a list of members and their status? \nYes. Records should be maintained to show the number of members in each class. The \norganization must also be able to show the common bond between its members. \nWhat records should be maintained to show that a fraternal beneficiary organization \noperates under the lodge system? \nThe parent organization must have an organizational document and bylaws permitting lodges \nand defining the common bond, purposes and rituals required under the lodge system. The \nsubordinates must adhere to the requirements of the parent. Records such as organizational \ndocuments, minutes of meetings and records of actual activities may be used to show that an \norganization operates under the lodge system. \nShould a fraternal beneficiary organization maintain a segregated fund for charitable \npurposes? \nYes. A segregated fund is recommended. \nShould a fraternal beneficiary organization maintain records of its fraternal activities \nas well as income from insurance? \nYes. A record of activities is important to establish that the organization is more than just an \ninsurance company. Appropriate records include minutes of meetings, flyers and advertisements \nof activities, and records of gross income and expenses attributable to activities and insurance. \nWhat records should be maintained regarding life, sick, accident and other benefits \nprovided to members and nonmembers? \nAn organization should maintain information regarding types of benefits offered, eligibility \nrequirements for each benefit, the classes of members that may receive the benefit, the number of \nmembers and nonmembers in each class receiving the benefit, plus all income and expenses from \nthe sale of policies if it is providing insurance. Nonmember income from the sale of insurance is \ntaxable. \nWhat records should be maintained when a fraternal beneficiary organization operates \na bar or restaurant? \nRecords should be maintained to show whether the bar or restaurant is restricted to members and \ntheir bona fide guests, or whether it is open to the general public. Records should be maintained to \nindicate what income is from the members, what income is from the general public and what \nexpenses are allocated to each source of income. \n39 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFiling Requirements \nVeterans organizations may be required to report certain payments or information to the IRS. The \nfollowing is a list of the most frequently required returns, who should use them, how they are used, \nand when they should be filed. \nForms \n, Transmittal of \nWage and Tax Statement \nOrganizations with employees \nUse Form W-2 to report employee wages \nand the taxes withheld from them. Use \nForm W-3 to transmit Forms W-2 to the \nSocial Security Administration \nFurnish each employee with \na completed Form W-2 by \nJanuary 31. File all Forms \nW-2 and Form W-3 with \nthe Social Security Admin\nistration by the last day of \nJanuary \nWho Should Use Them \nHow They are Used \nWhen to File \nForm W-2, Wage and Tax \nStatement \nForm W-3\nForm W-2G, Certain \nGaming Winnings \nFor more information on \nreporting requirements for \ngaming activities, see Pub\nlication 3079, Tax-Exempt \nOrganizations and Gaming \nAny veterans’ organization \nthat sponsors a gaming \nevent (raffles, bingo, pull-tabs) \nmust file Form W-2G when a \nparticipant wins a prize over a \nspecific value amount \nThe requirements for reporting and with\nholding depend on the type of gaming, \nthe amount of winnings and the ratio of \nwinnings to the wager \nFor each winner meeting \nthe filing requirement, the \nveterans’ organization must \nfurnish Form W-2G by Jan\nuary 31 and file Copy A of \nForm W-2G with the IRS by \nFebruary 28, April 2 if filed \nelectronically \nForm 941, Employer’s \nQuarterly Federal Tax \nReturn \nForm 944, Employer’s \nAnnual Federal Tax Return \nSmall employers that have \nbeen notified by the IRS to file \nForm 944 (see form instruc\ntions) may use that form; other \nemployers required to file \nmust use Form 941 \nUse Form 941 or 944 to report Social \nSecurity and Medicare taxes and income \ntaxes withheld by the organization, and \nSocial Security and Medicare taxes paid \nby the organization \nSee form instructions for \ndue dates \nForm 945, Annual Return \nof Withheld Federal Income \nTax \nIf a veterans’ organization \nwithholds income tax, includ\ning backup withholding, from \nnon-payroll payments, it must \nfile Form 945 \nAny veterans’ organization that makes \npayment for services rendered, including \nentertainment (for example, bands) of \n$600 or more during a calendar year and \ndoes not secure the necessary identifica\ntion number for issuing Forms 1099 \nFile Form 945 by January 31 \nThis form is not required for \nyears in which there is no \nnon-payroll tax liability \nForm 990, Return of \nOrganization Exempt from \nIncome Tax, Form 990-EZ \nShort Form Return of \nOrganization Exempt From \nIncome Tax, Form 990-N \n(e-postcard), Electronic \nNotice for Tax Exempt Or\nganizations Not Required to \nFile Form 990 or 990-EZ \nGenerally, all veterans’ orga\nnizations must file Form 990, \nForm 990-EZ or Form 990-N, \nunless their central organi\nzation files a group return for \naffiliates that includes the \nsubordinate’s information \nIf you file a Form 990 or 990-EZ, you are \nalso required to complete the applicable \nportions of schedule G to report gaming \nactivities. See Annual Reporting and \nFiling for specific information including \nfiling thresholds \nForm 990, 990-EZ or 990-N \nmust be filed on or before \nthe 15th day of the 5th \nmonth following the end of \nthe organization’s tax year. \nForm 990-N must be filed \nelectronically \nForm 990-T, Exempt Orga\nnization Business Income \nTax Return \nFor more information on \nunrelated business income, \nsee Unrelated Business \nIncome Tax (UBIT) in \nChapter 7 \nVeterans’ organizations with \nUBIT \nVeterans’ organizations must file Form \n990-T if they generate gross income from \nan unrelated business of $1,000 or more \nfor a taxable year \nForm 990-T must be filed \nby the 15th day of the 5th \nmonth after the organiza\ntion’s accounting period \nends (May 15 for a calendar \nyear accounting period) \nForm 990-W, Estimated \nTax on Unrelated Business \nTaxable Income for Tax \nExempt Organizations \nVeterans’ organizations with \nUBIT \nIf the tax on unrelated business income \nis expected to be $500 or more, the vet\nerans’ organization must make estimated \ntax payments. Use Form 990-W to com\npute the estimated tax liability \nForm 990-W is for computa\ntion purposes only and does \nnot need to be filed \n40 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nForms \nWho Should Use Them \nHow They are Used \nWhen to File \nForm 1096, Annual Sum\nmary and Transmittal of \nU.S. Information Returns \nOrganizations that make cer\ntain payments to individuals \nUse Form 1096 to transmit Forms 1099\nMISC, W-2G and certain other forms to \nthe IRS \nForm 1096 must be filed \nby February 28 in the year \nfollowing the calendar year \nin which the payments were \nmade, January 31 if you are \nreporting nonemployee com\npensation in box 7 of Form \n1099-MISC \nForm 1099–MISC, Miscel\nlaneous Income \nOrganizations that make cer\ntain payments to individuals \nA veterans’ organization must use Form \n1099-MISC if it pays an unincorporated \nindividual or entity $600 or more in a cal\nendar year for gross rents, commissions, \nfees, entertainment or other compensa\ntion paid to nonemployees; prizes and \nawards; other fixed and determinable \nincome \nVeterans’ organizations must \nfurnish each payee with a \ncopy of Form 1099-MISC by \nJanuary 31 and file Copy A \nof the Form 1099-MISC, with \nForm 1096, by February 28, \nJanuary 31 if the organization \nis reporting nonemployee \ncompensation in box 7 \nForm 11-C, Occupational \nTax and Registration Return \nfor Wagering \nVeterans’ organizations that \nconduct certain types of \nwagering \nA veterans’ organization must use Form \n11-C to register certain information with \nthe IRS and to pay the occupational tax \non wagering. (See Publication 3079, \nTax-Exempt Organizations and Gaming, \nfor the definition on what constitutes \nwagering and exclusions) \nForm 11-C must be filed \nbefore wagers are accepted. \nAfter that, file a renewal \nreturn by July 1 for each year \nwagers are accepted \nForm 730, Monthly Tax \nReturn For Wagers \nVeterans’ organizations that \nconduct certain types of \nwagering \nA veterans’ organization must file Form \n730 on a monthly basis if it accepts \nwagers and/or conducts wagering pools \nor lotteries. \n(See Publication 3079, Tax-Exempt \nOrganizations and Gaming, for the \ndefinition on what constitutes wagering \nand exclusions) \nForm 730 is filed on a \nmonthly basis. Use Form \n730-V, Payment Voucher, to \nmake payment of any taxes \ndue \nForm 990, Form 990-EZ and Form 990-N \nExempt organizations, including veterans’ organizations, file Form 990, Return of Organization \nExempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From \nIncome Tax, when annual gross receipts, whether related or unrelated, are more than $50,000. The \ninstructions for completing the Form 990 or Form 990-EZ should be consulted when preparing the \nform. \nNote: Gross receipts are the total amounts the organization received from all sources during its \nannual accounting period, without subtracting any costs or expenses such as gaming prizes, \npayouts or other expenses. \nForm 990-EZ is for use by mid-sized exempt organizations when gross receipts are less than \n$200,000 and the total assets at the end of the year are less than $500,000. If gross receipts are \nlarger, organizations must file Form 990. \nIf gross receipts are $50,000 or less, organizations have the option to file Form 990-N, the \ne-Postcard. Filing is simple and only requires a few minutes. Form 990-N can only be filed \nelectronically. \nThe appropriate form must be filed by the 15th day of the 5th month after the end of the \norganization’s annual accounting period. Failure to file the appropriate forms may subject the \norganization to penalties. Failure to file for three consecutive years will result in automatic revocation \nof tax-exempt status as of the filing due date of the third year. To have tax-exempt status reinstated, \nif revoked for failing to file for three consecutive years, an organization must apply or reapply for \nexemption and pay the appropriate user fee. \n41 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nA central (parent) organization may file a consolidated information return for all entities listed in its \ngroup ruling. All subordinates must have the same fiscal year ending date as the parent organization \nto be included in the group information return. The central organization must file its own separate \ninformation return and cannot be included in the consolidated return. \nForm 990-T \nForm 990-T is the Exempt Organization Business Income Tax Return. An exempt organization may \nbe liable for tax on its unrelated business income. Unrelated business income is income from a \ntrade or business, regularly carried on, that is not substantially related to the purposes that are the \nbasis of an organization’s exemption. When gross unrelated business taxable income is over \n$1,000, the organization must file Form 990-T. The Instructions for Form 990-T provide additional \ninformation on defining gross income and the cost of goods sold. \nEmployment Tax Returns \nEvery employer who pays wages to employees is responsible for withholding, depositing, paying \nand reporting federal income tax, Social Security and Medicare (FICA) taxes, and federal \nunemployment tax (FUTA), unless specifically excepted by law or if the taxes clearly do not apply. \nFor more information, see Publication 15 (Circular E), Employer’s Tax Guide, which summarizes the \nresponsibilities of an employer; Publication 15-A, Employer’s Supplemental Tax Guide, and \nForm 941, Employer’s Quarterly Federal Tax Return. \nForm 1120-POL \nForm 1120-POL is the Return for Political Activity. An exempt organization must file Form 1120\nPOL for any year in which it: \na. (i) Expends any amount to influence the selection, nomination, election or appointment of any \nindividual to any federal, state or local public office or office in a political organization, or the \nelection of Presidential or Vice Presidential electors or (ii) makes expenditures relating to an office \ndescribed in (a); and \nb. Has net investment income. \nDispositions of Donated Property \nIf an organization receives a contribution of charitable deduction property and sells, exchanges \nor otherwise disposes of the property within two years after its receipt, the organization must file \nForm 8282, Donee Information Return (Sale, Exchange, or Other Disposition of Donated Property). \nInformation Provided to Donors \nAn organization receiving tax-deductible contributions must give a donor a disclosure statement \nfor a quid pro quo contribution over $75. A donor cannot deduct a charitable contribution of $250 \nor more unless the donor has a written acknowledgment from the charitable organization. See \nPublication 1771, Charitable Contributions—Substantiation and Disclosure Requirements, \nPublication 557, Tax-Exempt Status for Your Organization, and Publication 526, Charitable \nContributions, for additional information. \nCertain Gaming Winnings \nForm W-2G – Certain Gambling Winnings. Certain wagering/gaming transactions require the filing of \nForm W-2G and Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The \nForm W-2G is filed when an individual wins a prize with a minimum specific dollar amount at a \ngaming event. The winner must provide the game operator with proper identification including his/ \nher Social Security number. See Publication 3079 for additional information regarding filing \nrequirements of tax-exempt organizations conducting gaming. \n42 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nDefinitions \nIRC 501(c)(4) provides, in part, for the exemption from federal income tax of civic leagues or \norganizations not organized for profit but operated exclusively for the promotion of social welfare. \nNo part of the net earnings of the entity may inure to the benefit of any private shareholder or \nindividual. \nIRC 501(c)(7) provides for the exemption from federal income tax of clubs organized for pleasure, \nrecreation and other nonprofitable purposes, substantially all the activities of which are for these \npurposes and no part of the net earnings of which inures to the benefit of any private shareholder. \nIRC 501(c)(8) provides for the exemption from federal income tax of fraternal beneficiary societies, \norders or associations operating under the lodge system and providing for the payment of life, sick, \naccident or other benefits to the members and their dependents. \nIRC 501(c)(10) provides for the exemption from federal income tax of domestic fraternal societies, \norders or associations, operating under the lodge system, the net earnings of which are devoted \nexclusively to religious, charitable, scientific, literary, educational and fraternal purposes, and which \ndo not provide for the payment of life, sick, accident or other benefits. \nIRC 501(c)(19) provides for the exemption from federal income tax of a post or organization of past \nor present members of the Armed Forces of the United States, an auxiliary unit or society of, or a \ntrust or foundation for any such post or organization meeting specific organizational requirements as \nstated in the IRC. \nIRC 501(c)(23) provides for the exemption of any association organized before 1880, more than \n75 percent of the members of which are present or past members of the Armed Forces, and \na principal purpose of which is to provide insurance and other benefits to veterans or their \ndependents. The Army and Navy Mutual Aid Societies are the only organizations known to qualify \nunder this section. \nAuxiliary units or societies are corporations or associations formed to support the purposes and \nactivities of a post or organization composed of veteran members. IRC 501(c)(19) provides for the \nexemption of auxiliary units composed of spouses of members of a 501(c)(19) organization, or \npersons related to a member of such an organization within two degrees of consanguinity. \nA “bona fide guest” is an individual invited to participate in an activity, accompanied by a member, \nand for whom all expenses are paid by the member. Whether an individual is a bona fide guest or a \nmember of the general public is important for determining the source of income for 501(c)(7) exempt \nstatus and for determining amounts of UBIT for 501(c)(7), 501(c)(8), 501(c)(10) and 501(c)(19) \norganizations. \nA “member” for purposes of IRC 501(c)(19) is an individual who is eligible for membership as \ndescribed in the constitution and bylaws of the veterans’ organization. The organizing document \nof the veterans’ organization usually limits membership to past or present members of the United \nStates Armed Forces when the post is controlled by a central organization in a group exemption. \nA member of the veterans’ organization is entitled to attend membership meetings, to vote at the \nmeetings, to hold office or to participate in national and state conventions. Lastly, the post also \nremits a per-capita tax to the central organization for membership dues. \n43 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nA “nonmember” for purposes of IRC 501(c)(19) is an individual who is not a member of the \norganization but who participates in recreational activities sponsored by the organization or receives \ngoods or services from the organization and pays for the services or goods received. This is a term \nthat describes the social nonmember of the post. A nonmember of the veterans’ organization is not \nentitled to attend membership meetings, to vote at the meetings, to hold office or to participate in \nnational and state conventions. The post does not remit a per-capita tax to the central organization \nfor their social nonmember dues. A social nonmember is generally considered a member of the \ngeneral public and a nonmember for Section 501(c)(19) purposes unless the membership category \nis established in the constitution of the central organization or post’s creating document. \nA war veteran is a person who served in the Armed Forces of the United States during: \na. April 21, 1898, through July 4, 1902; \nb. April 6, 1917, through November 11, 1918; \nc. December 7, 1941, through December 31, 1946; \nd. June 27, 1950, through January 31, 1955; \ne. February 28, 1961, through May 7, 1975, in the case of a veteran who served in the Republic of \nVietnam during that period; \nf. August 5, 1964, through May 7, 1975; or \ng. August 2, 1990, and will end on the date prescribed by Presidential Proclamation or by law. \n44 \n", " \n \n \n \n \n \n \n \n \n \nRelated Publications \nThe Internal Revenue Service provides other publications and annual reporting instructions that \ncover specific aspects relating to topics discussed herein. \nPublication 15, Employer’s Tax Guide (Circular E) \nPublication 15-A, Employer’s Supplemental Tax Guide \nPublication 510, Excise Taxes \nPublication 515, Withholding of Tax on Nonresident Aliens and Foreign Corporations \nPublication 526, Charitable Contributions \nPublication 531, Reporting Tip Income \nPublication 535, Business Expenses \nPublication 557, Tax-Exempt Status for Your Organization \nPublication 598, Tax on Unrelated Business Income of Exempt Organizations \nPublication 1771, Charitable Contributions – Substantiation & Disclosure Requirements \nPublication 3079, Tax-Exempt Organizations and Gaming \nInstructions for Forms 1099, 1098 and W-2G, Reporting Requirements \nFree Publications and Forms \nTo order publications and forms, call our toll-free telephone number 800-829-3676. \nwww.IRS.gov \nExempt Organizations: www.irs.gov/charities-non-profits \nTaxpayer Assistance: \nTE/GE Customer Accounts Services 877-829-5500 \nIRS Helpline 800-829-1040 \nSubscribe to Exempt Organization’s EO Update, a periodic newsletter with information for \ntax-exempt organizations and tax practitioners who represent them. \nRequest for Comments \nTo assist the Internal Revenue Service in its goal of providing current and effective information, we \nare soliciting comments and suggestions on this publication. Please indicate any changes you \nwould recommend as well as suggestions for additions. Please send your comments to: \nInternal Revenue Service \nExempt Organizations Division \n1111 Constitution Ave., N.W. \nWashington, DC 20224 \n45 \n" ]
f13424.pdf	0418 Form 13424 (PDF)	https://www.irs.gov/pub/irs-pdf/f13424.pdf	[ "Catalog Number 36126D\nwww.irs.gov\nForm 13424 (Rev. 4-2018)\nForm 13424 \n(April 2018)\nDepartment of the Treasury - Internal Revenue Service\nLow Income Taxpayer Clinic (LITC) \nApplication Information\nOMB Number \n1545-1648\nGrant Period Request (Check one)\nNew application\nNon-Competitive continuation\nSingle year\nMulti-year\nSecond year\nThird year\nGrant amount requested (maximum $100,000)\nApplicant Information\nLegal name of sponsoring organization\nPrefix\nLast name\nFirst name\nMiddle initial\nSuffix\nTitle\nPhone number\nFAX number\nEmail address\nApplicant's Mailing Address\nStreet\nStreet address line 2\nCity\nState\nZIP + 4 code\nClinic Information\nName of clinic\nPublic telephone number\nToll-Free telephone number (if applicable)\nFAX number\nWebsite address (if applicable)\nLanguages served in addition to English\nClinic Street Address\nStreet\nCity\nState\nZIP + 4 code\n Clinic Mailing Address\nStreet\nCity\nState\nZIP + 4 code\nClinic Director Information\nPrefix\nLast name\nFirst name\nMiddle initial\nSuffix\nTelephone number\n Email address\nLicenses/Certifications (Check all that apply)\nAttorney\nCPA\nEnrolled Agent\nOther\n", "Page 2\nCatalog Number 36126D\nwww.irs.gov\nForm 13424 (Rev. 4-2018)\nQualified Tax Expert (QTE)\nPrefix\nLast name\nFirst name\nMiddle initial\nSuffix\nTelephone number\nEmail address\nLicenses/Certifications (Check all that apply)\nAttorney\nCPA\nEnrolled Agent\nOther\nQualified Business Administrator (QBA)\nPrefix\nLast name\nFirst name\nMiddle initial\nSuffix\nTelephone number\nEmail address\nTax Compliance Officer\nPrefix\nLast name\nFirst name\nMiddle initial\nSuffix\nTitle\nTelephone number\nEmail address\nInstructions for Form 13424, Low Income Taxpayer Clinic (LITC) Application Information\nPurpose \nThis form is used to report basic information about the applicant, including the amount and period of the grant requested, contact \ninformation for the applicant’s sponsoring organization, the name and location of the clinic where services are provided, and key clinic \nstaff members. The Program Office uses the information reported on this form to correspond with clinics and to publicize the location of \nservice providers to taxpayers in IRS publications and online. Please follow the instructions carefully and report all information \ncompletely and accurately. A complete response means an entry must be provided for each field. \nWho Must Complete This Form \nAll organizations submitting a Full Grant Application or a Non-Competitive Continuation (NCC) Request must complete this form. See \nPublication 3319, Section IV, Application and Submission Process. \nAny forms submitted with a Full Grant Application or NCC Request may be released under the Freedom of Information Act (FOIA). In \nresponse to a FOIA request, the LITC Program Office will release these forms after appropriate redactions to ensure confidentiality of \ntaxpayer information. \nSpecific Instructions \nGrant Period Request \nCheck the appropriate box to indicate whether a single or multi-year grant is requested. Under IRC § 7526, the LITC Program Office is \nauthorized to issue grants for a period of up to three years. Applicants that have never been awarded an LITC grant are not eligible for \na multi-year grant and may only request a single year grant. \nCurrent grantees requesting a NCC Request must check the box indicating whether the request is for the second or third year of a \nmulti-year grant. \nEnter the total amount, rounded to whole dollars, of funding requested for the grant year. The maximum funding that may be awarded \nfor any grant year is $100,000. \nApplicant Information \nEnter the contact information for the organization applying for the grant. The name of the applicant must match exactly the name used \nto register with the System for Award Management (SAM). If a grant is awarded, the award will be payable to the organization listed in \nthis section. \nFor Applicant’s Mailing Address, please provide a complete response, including zip plus-four code. Phone numbers should be \nformatted as 123-456-7890 x.111. \nClinic Information \nThis section is used to report information about the clinic where services are provided to taxpayers. If a grant is awarded, the \ninformation entered in this section will be used exactly as entered to prepare IRS Publication 4134, Low Income Taxpayer Clinic List. \nPublication 4134 is the primary tool for many low income and ESL taxpayers to locate LITC services. Thus, the clinic name entered \nshould be the name used in materials publicizing the LITC’s services to taxpayers and the public.\n", "Page 3\nCatalog Number 36126D\nwww.irs.gov\nForm 13424 (Rev. 4-2018)\nInstructions for Form 13424, Low Income Taxpayer Clinic (LITC) Application Information (cont'd)\nPlease provide a complete response, including zip plus-four code, for the Clinic Street Address, and Clinic Mailing Address. Do not \nwrite “same.” Phone numbers should be formatted as 123-456-7890 x.111. \nWhen providing the clinic’s website address, please provide the direct link to the LITC page if one is available. If no website exists, write \n“none.” \nPlease individually list all languages in addition to English in which services can be provided on site. If the clinic uses a telephone or \ninternet based translation service, state “other languages through interpreter services.” \nAll applicants must identify a Clinic Director, Qualified Expert (QTE), and Qualified Business Administrator (QBA) responsible for clinic \noperations and management of funds. For more information on these positions, see Publication 3319, Section VI.C.i, Standards for \nOperating an LITC. For the clinic director and QTE, list any applicable licenses and certifications. \nTax Compliance Officer \nAll applicants must identify a Tax Compliance Officer. See Section III.C.iii, Compliance with Federal Tax and Nontax Requirements and \nGlossary for a discussion of who may be designated. \nAn applicant must be in full compliance with its federal tax responsibilities when applying for an LITC grant and throughout the grant \nyear. \n \n \n" ]
p3953.pdf	1017 Publ 3953 (PDF)	https://www.irs.gov/pub/irs-pdf/p3953.pdf	[ "Publication 3953: \nQuestions and Answers \nAbout Tax Court and the Notice of \nEmployment Tax Determination\nUnder IRC § 7436\n\t Contents\n1.\t\n\u0007\nWhat is a Notice of Employment Tax Determination \nUnder IRC § 7436?.......................................................2 \n2.\t\nWhen does the Internal Revenue Service issue a \nNotice of Employment Tax Determination Under \nIRC § 7436?.\n................................................................ 2 \n3.\t\nCan these determinations be reviewed?....................... 2 \n4.\t\nWhen is the deadline for filing a Tax Court petition?...... 2 \n5.\t\n\u0007\nHow do you file a petition in Tax Court?.\n....................... 3 \n6.\t\nWho may represent you in the Tax Court?.................... 3 \n7.\t\nIs an election to use the Tax Court’s simplified “small \ncase procedures” available?......................................... 3 \n8.\t\nWhat happens if you decide not to file a Tax Court \npetition?....................................................................... 3 \n9.\t\n\u0007\nWhat is your liability for interest?.\n.................................. 3 \n10.\t What effect do bankruptcy proceedings have in the \nTax Court?.\n................................................................... 3 \n11.\t How do you contact a Taxpayer Advocate?.\n................. 4\n\t\nPublication 3953 (Rev. 10-2017) Catalog Number 33273Z Department of the Treasury Internal Revenue Service www.irs.gov\n", "2\nIntroduction\nIn this publication, the Internal Revenue Service (“Service”) \nprovides you with general information that may be helpful \nwhen you receive a Notice of Employment Tax Determination \nUnder IRC § 7436. If you wish to discuss your particular \nsituation with someone at the Service, call the person whose \nname and telephone number appear on the first page of the \nNotice of Employment Tax Determination Under IRC § 7436. \nYou can get information about all aspects of the Tax Court’s \nproceedings on the Tax Court’s website at www.ustaxcourt.\ngov or by writing to the Tax Court at\n United States Tax Court\n 400 Second Street, NW\n Washington, DC 20217\nPlease note that contacting either the Service or the Tax \nCourt does not extend the deadline by which you must file \na Tax Court petition (if you choose to file one). (For more \ninformation on this, see Question 4 “When is the deadline for \nfiling a Tax Court petition?”.)\n1. What is a Notice of Employment Tax Determination \nUnder IRC § 7436?\nThe Notice of Employment Tax Determination Under IRC § \n7436 (“Notice of Employment Tax Determination”) is your legal \nnotice that you may begin a proceeding in the United States \nTax Court. The Notice of Employment Tax Determination \nnotifies you of your right to go to Tax Court, but you may \nchoose not to do so. (See question 8, “What happens if you \ndecide not to file a Tax Court petition?”)\n“Employment tax” includes tax imposed under the Federal \nInsurance Contributions Act (FICA) (both the Old Age, \nSurvivors, Disability Insurance (OASDI) portion of FICA and \nthe Hospital Insurance (HI) portion of FICA, commonly called \nthe “social security” and the “Medicare” portions of FICA), \nthe Federal Unemployment Tax Act (FUTA), the Railroad \nRetirement Tax Act (RRTA), and/or federal income tax \nwithholding (FITW).\nThe date on which the Notice of Employment Tax \nDetermination is mailed by certified or registered mail begins \nthe time period during which you may file a petition in Tax \nCourt asking that court to redetermine some or all of the \nService’s determinations set forth in the Notice of Employment \nTax Determination.\n2. When does the Service issue a Notice of \nEmployment Tax Determination?\nThe Service issues a Notice of Employment Tax Determination \nafter making one or more of the following determinations.\nEMPLOYMENT STATUS. The Service has determined that \none or more individuals who provide services to you should \nbe legally classified as your employees.\nNO RELIEF UNDER SECTION 530. The Service has \ndetermined that you do not satisfy the statutory requirements \nto qualify for relief under section 530(a) of the Revenue Act of \n1978 (section 530).\nTHE RELIEF DESCRIBED IN SECTION 530 IS NOT \nAPPLICABLE. The service has determined that the relief \ndescribed in section 530 is not applicable.\nAMOUNT OF EMPLOYMENT TAX. Based on one or more \nof these determinations, the Service has determined the \namount of additional employment tax, additions to tax, and \npenalties.\n3. Can these determinations be reviewed? \nIf the Service mailed you a Notice of Employment Tax \nDetermination, you may, within a period of time established \nby law, begin a proceeding for review of the Service’s \ndeterminations by filing a petition in the United States Tax \nCourt. In that proceeding, you ask the Tax Court to make an \nindependent determination whether the Service was correct \nwhen it made the determinations set forth in the Notice of \nEmployment Tax Determination. In making its decision, the \nTax Court takes a fresh look at the issues. You must produce \nevidence for the court to consider, even if you previously \nprovided it to the Service during the audit.\n4. When is the deadline for filing a Tax Court \npetition? \nIf the Service sent you a Notice of Employment Tax \nDetermination by certified or registered mail, the time you \nhave to file a petition with the Tax Court is set by law and \ncannot be extended or suspended. Thus, contacting the \nService or the Tax Court for more information, or receiving \nother correspondence from the Service, will not change the \nperiod for filing a petition with the Tax Court.\nGenerally, you must file the petition with the Tax Court before \nthe 91st day after the date the Notice of Employment Tax \nDetermination was mailed by certified or registered mail. For \nspecial rules governing how a bankruptcy proceeding affects \nthe deadline, see question 10, “What effect do bankruptcy \nproceedings have in the Tax Court?”\nThe petition will be considered timely filed if it is filed by the \ndate indicated on the first page of the Notice of Employment \nTax Determination under the heading, “Last Date to \nPetition Tax Court.” The petition is considered timely filed if \nthe postmark date (either by the U.S. Postal Service or a \ndesignated private delivery service) falls within the period \ndescribed above for filing a petition.\n", "3\n5. How do you file a Tax Court petition?\nYou can get information about filing a petition with the Tax \nCourt and other Tax Court procedures on the Tax Court’s \nwebsite at www.ustaxcourt.gov or by writing to the Tax \nCourt at\n United States Tax Court\n 400 Second Street, NW\n Washington, DC 20217\nYou should act promptly if you intend to file a petition with \nthe Tax Court.\nIf you file a petition with the Tax Court related to the Notice of \nEmployment Tax Determination and you use the form petition \non the Tax Court website, check the box for “Determination \nof Worker Classification” on page 1 of the petition.\n \nTimely send the completed petition, a copy of the Notice of \nEmployment Tax Determination, and a copy of all statements \nand/or schedules you received with the Notice of Employment \nTax Determination (but not this publication) to the Tax Court \nat the above address.\n6. Who may represent you in the Tax Court?\nYou may be represented by anyone admitted to practice \nbefore the Tax Court. In addition, if you are an individual, \nyou may represent yourself before the Tax Court. If you are \na corporation or unincorporated association, you may be \nrepresented by an authorized officer of the corporation or \nby an authorized member of the association. If you are an \nestate or trust, you may be represented by your fiduciary. \nMore information on who is admitted to practice before the \nTax Court and other Tax Court procedures can be found on \nthe Tax Court’s website at www.ustaxcourt.gov.\n7. Is an election to use the Tax Court’s simplified \n“small case procedures” available?\nYes. The Tax Court has simplified “small case procedures”. \nYou may elect those simplified procedures when the amount \nin dispute (including tax, additions to tax, and penalties) is \n$50,000 or less for each calendar quarter involved. The \nService also has the right to oppose the election.\nYou can get more information about the simplified procedures \nand how that election affects your appeal rights on the Tax \nCourt’s website at www.ustaxcourt.gov, or by writing to the \nTax Court at:\n United States Tax Court\n 400 Second Street, NW\n Washington, DC 20217\n8. What happens if you decide not to file a Tax Court \npetition?\nIf you decide not to file a petition with the Tax Court, you can \nsign the waiver form (Form 2504-T enclosed with the Notice \nof Employment Tax Determination) to limit the accumulation \nof interest. Return it to the Service at the IRS address on \nthe top of the first page of the Notice of Employment Tax \nDetermination. By signing Form 2504-T, you are agreeing \nto the proposed assessment. This will permit the Service to \nassess the proposed assessment quickly and can help limit \nthe accumulation of interest.\nIf you decide not to sign and return the waiver, and you do not \nfile a petition with the Tax Court within the time limit, the law \nrequires the Service to assess the proposed employment tax, \nadditions to tax, and/or penalties, plus the interest required \nby law, and bill you for the assessment after 90 days from the \ndate of the Notice of Employment Tax Determination.\nIf you do not file a Tax Court petition within the allotted time, \nyou still may seek judicial review of the Service’s employment \ntax determinations by filing a refund suit in United States \nDistrict Court or in the Court of Federal Claims. Please note \nthat before a refund suit can be filed, you must pay to the \nIRS the amount of employment tax that relates to one worker \nfor one tax period and file a claim for refund with the IRS. If \nthe claim for refund is denied (or the IRS does not respond \nto the refund claim for six months), you may file a refund \nsuit in United States District Court or the United States \nCourt of Federal Claims and challenge the employment tax \nassessment. For more information about the refund process, \nsee Pub 5146, Employment Tax Returns: Examinations and \nAppeal Rights\n9. What is your liability for interest?\nBy law, interest accrues on any underpayment of tax that is \nnot timely paid. Interest accrues on the underpayment of tax, \nadditions to tax, penalties, and accrued interest.\nIf you are a C-corporation and you have an underpayment \nof $10,000 or more, section 6621(c) of the Internal Revenue \nCode requires that the Service charge you an interest rate \ntwo percent higher than the normal rate.\n10. What effect do bankruptcy proceedings have in \nthe Tax Court? \nBANKRUPTCY PROCEEDINGS BEGUN BEFORE A NOTICE \nOF EMPLOYMENT TAX DETERMINATION IS MAILED. If you \nare in bankruptcy and the automatic stay under Bankruptcy \nCode section 362(a) is in effect as of the date of the Notice \nof Employment Tax Determination, you are prohibited from \nfiling a petition with the Tax Court while the automatic stay \nis in effect. If you nevertheless file a Tax Court petition while \nthe automatic stay is in effect, the Tax Court petition will be \ncompletely void. You may ask the Bankruptcy Court to lift \n", "4\nthe stay so you can file a petition with the Tax Court, or, once \nthe automatic stay is no longer in effect by operation of law, \nyou may then file a Tax Court petition. Once the automatic \nstay is lifted by the Bankruptcy Court or terminated by \noperation of law, you must calculate the deadline for filing \nthe Tax Court petition as follows: the petition must be filed \nbefore the 151st day after the date the automatic stay is \nterminated. We suggest that you file your Tax Court petition \nas soon as possible after the Bankruptcy Court lifts the \nautomatic stay or the automatic stay is no longer in effect \nby operation of law.\nBANKRUPTCY PROCEEDINGS BEGUN AFTER A NOTICE \nOF EMPLOYMENT TAX DETERMINATION IS MAILED \nBUT BEFORE TAX COURT PETITION IS FILED. If you \nfile a bankruptcy petition after the date of the Notice of \nEmployment Tax Determination but before filing a Tax Court \npetition, you are precluded from filing a Tax Court petition \nwhile the automatic stay under Bankruptcy Code section \n362(a) is in place. If you nevertheless file a Tax Court petition \nwhile the automatic stay is in effect, the Tax Court petition \nwill be completely void. Once the automatic stay is lifted \nby the Bankruptcy Court or terminated by operation of \nlaw, you must calculate the deadline for filing a Tax Court \npetition as follows:\nthe period for filing a Tax Court petition (before \nthe 151st day) after the date the automatic stay is \nterminated\n\t\nis reduced by\nthe number of days between the date of the Notice \nof Employment Tax Determination and the date the \nbankruptcy petition was filed.\nExample. The Notice of Employment Tax Determination \nis sent to you by certified mail on May 1, 2017. You file a \nbankruptcy petition in the Bankruptcy Court on June 1, 2017. \nYou ask the Bankruptcy Court to lift the automatic stay. On \nJune 18, 2017, the Bankruptcy Court lifts the automatic stay \nso that you can file a petition. When would be the last day by \nwhich you could timely file your Tax Court petition?\nFirst, you must calculate the 151st day after the date the \nautomatic stay is lifted. The 151st day after June 18, 2017, \nis November 16, 2017.\nThen, from that date, you must reduce the number of days \nthat elapsed from the date of the Notice of Employment Tax \nDetermination to the date you filed your bankruptcy petition. \nThirty-one days elapsed between May 1, 2017 and June \n1, 2017. Thus, the deadline for filing the Tax Court petition \nwould be thirty-one days before November 16, 2017. That \ndate would be October 16, 2017. So, the Tax Court petition \nwould have to be filed before October 16, 2017, which \nmeans that the petition must be filed no later than October \n15, 2017.\nWe suggest that you file your Tax Court petition as soon as \npossible after the Bankruptcy Court lifts the automatic stay or \nthe automatic stay is no longer in effect by operation of law.\n11. How do you contact a Taxpayer Advocate? \nIf you have questions/concerns about the Notice of \nEmployment Tax Determination, first contact the person \nwhose name and telephone number appear at the top of the \nfirst page of the Notice of Employment Tax Determination. \nThis person can directly access your tax information and \nhelp you get answers.\nDo you want assistance by a Taxpayer Advocate? This \nassistance is not a substitute for established IRS procedures, \nformal Appeals processes, or filing a petition with the Tax \nCourt. The Taxpayer Advocate cannot reverse legal or \ntechnically correct tax determinations, nor extend the time \nallowed by law to file a petition in the United States Tax \nCourt. However, the Taxpayer Advocate can give your tax \nmatter proper and prompt handling when unresolved through \nnormal channels. You can call toll-free 1-877-777-4778 and \nask for Taxpayer Advocate assistance, or visit https://www.\nirs.gov/advocate/local-taxpayer-advocate/contact-your-\nlocal-taxpayer-advocate for the telephone number of the \nTaxpayer Advocate for the IRS office that issued the Notice \nof Employment Tax Determination .\n" ]
p4221pc.pdf	0318 Publ 4221-PC (PDF)	https://www.irs.gov/pub/irs-pdf/p4221pc.pdf	[ "Tax Exempt and Government Entities\nEXEMPT ORGANIZATIONS\n501\n(c)(3)\n501\n(c)(3)\n501\n(c)(3)\n501\n(c)(3)\n501\n(c)(3)\n501\n(c)(3)\nInside:\nActivities that may jeopardize \na charity’s exempt status,\nFederal information returns, tax \nreturns or notices that must be filed,\nRecordkeeping—why, what, when,\nGovernance considerations,\nChanges to be reported to the IRS,\nRequired public disclosures,\nResources for public charities,\nCompliance Guide \nfor 501(c)(3) \nPublic Charities,\n", "1\nContents\nWhat Activities May Jeopardize a \nPublic Charity’s Tax-Exempt Status? ......................................................................................4\nPrivate Benefit and Inurement \n......................................................................................................4\nPolitical Campaign Intervention ...................................................................................................4\nLegislative Activities .....................................................................................................................7\nWhat Federal Information Returns, \nTax Returns and Notices Must be Filed? ...............................................................................8\nForm 990, Return of Organization Exempt From Income Tax, Form 990-EZ, \nShort Form Return of Organization Exempt From Income Tax and Form 990-N, \nElectronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To \nFile Form 990 or 990-EZ ..............................................................................................................8\nForm 990 and Form 990-EZ \n....................................................................................................... 10\nForm 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not \nRequired to File Form 990 or 990-EZ ........................................................................................ 11\nForm 990-T, Exempt Organization Business Income Tax Return ............................................. 12\nEmployment Tax Returns ........................................................................................................... 13\nWhy Keep Records? \n.....................................................................................................................14\nEvaluate Charitable Programs \n.................................................................................................... 15\nMonitor Budgetary Results ........................................................................................................ 15\nPrepare Financial Statements .................................................................................................... 15\nPrepare Annual Information and Tax Returns \n............................................................................ 15\nIdentify Sources of Receipts ...................................................................................................... 15\nSubstantiate Revenues, Expenses and Deductions \nfor Unrelated Business Income Tax (UBIT) Purposes ............................................................... 15\nComply with Grant-Making Procedures (Grants to Individuals) ............................................... 16\nComply with Racial Nondiscrimination Requirements (Private Schools) ................................. 16\nWhat Records Should be Kept? \n...............................................................................................16\nAccounting Periods and Methods ............................................................................................. 18\nSupporting Documents .............................................................................................................. 18\nHow Long Should Records be Kept? .....................................................................................18\nRecord Retention Periods .......................................................................................................... 19\n", "2\nWhat Governance Procedures and Practices Should \nan Organization Consider Adopting or Have In Place? ...................................................19\n \nMission Statement and Organizational Documents \n.................................................................. 19\nGoverning Body \n.......................................................................................................................... 19\nGovernance and Management Policies \n.....................................................................................20\nFinancial Statements and Information Reporting \n......................................................................20\nTransparency ..............................................................................................................................20\nHow Should Changes be Reported to the IRS? ................................................................ 20\nReporting Changes on the Annual Information Return .............................................................20\nDetermination Letters and Private Letter Ruling Requests \n.......................................................20\nWhat Disclosures are Required? \n............................................................................................ 21\nPublic Inspection of Annual Returns and Exemption Applications ..........................................21\nSale of Free Government Information \n........................................................................................23\nCharitable Contributions—Substantiation and Disclosure .......................................................23\nHow Do You Get IRS Assistance and Information? ......................................................... 25\nSpecialized Assistance for Tax-Exempt Organizations \n.............................................................25\nTax Publications for Exempt Organizations \n...............................................................................26\nForms for Exempt Organizations ...............................................................................................26\nGeneral IRS Assistance \n..............................................................................................................27\n", "3\nCompliance Guide for 501(c)(3) \nPublic Charities\nF\nederal tax law provides tax benefits to nonprofit organizations recognized as exempt \nfrom federal income tax under Inter\n \nnal Revenue Code (IRC) Section 501(c)(3). The IRC \nrequires that tax-exempt organizations must comply with federal tax law to maintain tax-exempt \nstatus and avoid penalties.\nIn this publication, the IRS addresses activities that could jeopardize a public charity’s\ntax-exempt status. It identifies general compliance requirements on recordkeeping, reporting \nand disclosure for exempt organizations described in IRC Section 501(c)(3) that are classified \nas public charities. This publication is neither comprehensive nor intended to address every \nsituation.\nTo learn more about compliance rules and procedures that apply to public charities exempt \nfrom federal income tax under Section 501(c)(3), see IRS Publication 557, Tax-Exempt Status \nfor Your Organization, and the Life Cycle of a Public Charity. Also, stay abreast of new EO \ninformation by signing up for the Exempt Organizations Update, a free e-newsletter for \ntax-exempt organizations and tax practitioners who represent them. For further assistance, \nconsult a tax adviser.\n", "4\nWhat Activities May Jeopardize a \nPublic Charity’s Tax-Exempt Status?\nOnce a public charity has completed the application process and has established \nthat it is exempt under Section 501(c)(3), the charity’s officers, directors, trustees and \nemployees must ensure that the organization maintains its tax-exempt status and \nmeets its ongoing compliance responsibilities.\nA 501(c)(3) public charity that does not restrict its participation in certain activities \nand does not absolutely refrain from others, risks failing the operational test and \njeopardizing its tax-exempt status. The following summarizes the limitations on the \nactivities of public charities.\nPrivate Benefit and Inurement\nA public charity is prohibited from allowing more than an insubstantial accrual of \nprivate benefit to individuals or organizations. This restriction is to ensure that a tax-\nexempt organization serves a public interest, not a private one. If a private benefit is \nmore than incidental, it could jeopardize the organization’s tax-exempt status.\nNo part of an organization’s net earnings may inure to the benefit of an insider. An \ninsider is a person who has a personal or private interest in the activities of the \norganization such as an officer, director or a key employee. This means that an \norganization is prohibited from allowing its income or assets to accrue to insiders. \nAn example of prohibited inurement would include payment of unreasonable \ncompensation to an insider. Any amount of inurement may be grounds for loss of tax-\nexempt status.\nIf a public charity provides an economic benefit to any person who is able to \nexercise substantial influence over its affairs (that exceeds the value of any goods \nor services provided in consideration), the organization has engaged in an excess \nbenefit transaction. A public charity that engages in an excess benefit transaction \nmust report it to the IRS. Excise taxes are imposed on any person who engages in \nan excess benefit transaction with a public charity, and on any organization man- \nager who knowingly approves the transaction. (See Reporting Excess Benefit \nTransactions on page 11).\nA public charity that becomes aware that it may have engaged in an excess benefit \ntransaction should consult a tax advisor and take appropriate action to avoid any \npotential impact it could have on the organization’s tax-exempt status. Visit \nwww.irs.gov/charities-non-profits for details about inurement, private benefit and \nexcess benefit transactions.\nPolitical Campaign Intervention\nPublic charities are prohibited from directly or indirectly participating in, or intervening \nin, any political campaign on behalf of (or in opposition to) any candidate for elective \npublic office. Contributions to political campaign funds or public statements of \n", "5\nposition (verbal or written) made on behalf of the organization in favor of, or in \nopposition to, any candidate for public office clearly violate the prohibition against \npolitical campaign activity. Violation of this prohibition may result in revocation of \ntax-exempt status and/or imposition of certain excise taxes.\nCertain activities or expenditures may not be prohibited depending on the facts \nand circumstances. For example, certain voter education activities (including \nthe presentation of public forums and the publication of voter education guides) \nconducted in a non-partisan manner do not constitute prohibited political \ncampaign activity. Other activities intended to encourage people to participate in \nthe electoral process, such as voter registration and get-out-the-vote drives, would \nnot constitute prohibited political campaign activity if conducted in a non-partisan \nmanner. On the other hand, voter education or registration activities conducted in \na biased manner that favors one candidate over another, opposes a candidate in \nsome manner or has the effect of favoring a candidate or group of candidates, will \nconstitute prohibited campaign intervention.\nThe political campaign activity prohibition is not intended to restrict free \nexpression on political matters by leaders of public charities speaking for \nthemselves as individuals. However, for their organizations to remain tax exempt \nunder Section 501(c)(3), organization leaders cannot make partisan comments in \nofficial organization publications or at official functions. When speaking in a non-\nofficial capacity, these leaders should clearly indicate that their comments are \npersonal, and not intended to represent the views of the organization.\nSome Section 501(c)(3) organizations take positions on public policy issues, \nincluding issues that divide candidates in an election for public office. However, \nSection 501(c)(3) organizations must avoid any issue advocacy that functions as \npolitical campaign intervention. Even if a statement does not expressly tell an \naudience to vote for or against a specific candidate, an organization delivering the \nstatement is at risk of violating the political campaign intervention prohibition if \nthere is any message favoring or opposing a candidate. A statement can identify \na candidate not only by stating the candidate’s name but also by other means \nsuch as showing a picture of the candidate, referring to political party affiliations \nor other distinctive features of a candidate’s platform or biography. All the facts \nand circumstances need to be considered to determine if the advocacy is political \ncampaign intervention.\nThe IRS considers the following factors that tend to show an advocacy \ncommunication is political campaign activity: \n■■whether the statement identifies one or more candidates for a given \npublic office, \n■■whether the statement expresses approval or disapproval for one or more \ncandidates’ positions and/or actions, \n■■whether the statement is delivered close in time to the election, \n", "6\n■■whether the statement refers to voting or an election, \n■■whether the issue addressed in the communication has been raised as an \nissue distinguishing candidates for a given office, \n■■whether the communication is part of an ongoing series of communications by \nthe organization on the same issue that are made independent of the timing of \nany election, and, \n■■whether the timing of the communication and identification of the candidate \nare related to a non-electoral event such as a scheduled vote on specific \nlegislation by an officeholder who also happens to be a candidate for public \noffice.\nA communication is particularly at risk of political campaign intervention when it \nrefers to candidates or voting in a specific upcoming election. Nevertheless, the \ncommunication must still be considered in context before arriving at any conclusions.\nPolitical candidates may be invited to appear or speak at organization events in \ntheir capacity as candidates, or in their individual capacity (not as a candidate). \nCandidates may also appear without an invitation at organization events that are \nopen to the public.\nWhen candidates are invited to speak at a public charity’s event in their capacity \nas political candidates, factors in determining whether the organization participated \nor intervened in a political campaign include:\n■■whether the public charity provides an equal opportunity to participate to the \npolitical candidates seeking the same office,\n■■whether the public charity indicates any support of, or opposition to, the \ncandidate (including candidate introductions and communication concerning \nthe candidate’s attendance), and\n■■whether any political fundraising occurs.\nWhen a candidate is invited to speak at a public charity’s event in a non-candidate \ncapacity, factors in determining whether the candidate’s appearance results in a \npolitical campaign intervention for the organization include:\n■■whether the individual is chosen to speak solely for reasons other than \ncandidacy for public office,\n■■whether the individual speaks only in a non-candidate capacity or references \nhis or her candidacy or the election,\n■■whether the individual or any representative of the organization makes any \nmention of the individual’s candidacy or the election, \n■■whether any campaign activity occurs in connection with the individual’s \nappearance, \n■■whether the organization maintains a nonpartisan atmosphere on the premises \nor at the event where the individual is present, and\n■■whether the organization clearly indicates the capacity in which the individual \nis appearing and does not mention the individual’s political candidacy or \nthe upcoming election in the communications announcing the indivdual’s \nattendance at the event.\n", "7\nIn determining whether candidates are given an equal opportunity to participate, \nthe nature of the event to which each candidate is invited, should be considered \nin addition to the manner of presentation. For example, a public charity that \ninvites one candidate to speak at its well-attended annual banquet, but invites the \nopposing candidate to speak at a sparsely attended general meeting, will likely \nviolate the political campaign prohibition, even if the manner of presentation for \nboth speakers is otherwise neutral.\nSometimes a public charity invites several candidates to speak at a public forum. \nA public forum involving several candidates for public office may qualify as an \nexempt educational activity. However, if the forum is operated to show a bias for \nor against any candidate, then the forum would be prohibited campaign activity, as \nit would be considered intervention or participation in a political campaign. When \nan organization invites several candidates for the same office to speak at a forum, \ndetermining whether the forum results in political campaign intervention include:\n■■whether questions for the candidate are prepared and presented by an \nindependent nonpartisan panel;\n■■whether the topics discussed by the candidates cover a broad range of issues \nthat the candidates would address if elected to the office sought and are of \ninterest to the public;\n■■whether each candidate is given an equal opportunity to present his or her \nviews on the issues discussed;\n■■whether the candidates are asked to agree or disagree with positions, \nagendas, platforms or statements of the organization; and\n■■whether a moderator comments on the questions or otherwise implies \napproval or disapproval of the candidates.\nRevenue Ruling 2007-41 provides additional information on the prohibition against \npolitical campaign intervention. \nLegislative Activities\nA public charity is not permitted to engage in substantial legislative activities \n(commonly known as lobbying). An organization will be regarded as attempting \nto influence legislation if it contacts, or urges the public to contact, members or \nemployees of a legislative body for purposes of proposing, supporting or opposing \nlegislation, or advocates the adoption or rejection of legislation.\nIf lobbying activities are substantial, a 501(c)(3) organization may fail the operational \ntest and risk losing its tax-exempt status and/or be liable for excise taxes. \nSubstantiality is measured by either the substantial part test or the expenditure \ntest. The substantial part test determines substantiality based on all the facts and \ncircumstances in each case. The IRS considers a variety of factors, including the \ntime devoted (by both compensated and volunteer workers) and expenditures \ndevoted by the organization to the activity, when determining whether the lobbying \nactivity is substantial.\nAs an alternative, a public charity (other than a church) may elect to use the \nexpenditure test by filing Form 5768, Election/Revocation of Election by an Eligible \n", "8\nSection 501(c)(3) Organizations To Make Expenditures To Influence Legislation. \nUnder the expenditure test, the extent of a public charity’s lobbying activities will \nnot jeopardize its tax-exempt status, provided its expenditures, related to the \nactivities do not normally exceed a set amount specified in IRC Section 4911. This \nlimit is generally based on the size of the organization and may not exceed $1 \nmillion.\nAlso, under the expenditure test, a public charity that engages in excessive \nlobbying activity over a four-year period may lose its tax-exempt status, making \nall its income for that period subject to tax. Should the organization exceed its \nlobbying expenditure dollar limit in a year, it must pay an excise tax equal to \n25 percent of the excess. Visit the Life Cycle of a Public Charity for additional \ninformation about the rules against substantial legislative activities.\nPublic charities that engage in lobbying activities must report lobbying activities on \nForm 990, Schedule C, Political Campaign and Lobbying Activities.\nWhat Federal Information Returns, \nTax Returns and Notices Must be Filed?\nWhile 501(c)(3) public charities are exempt from federal income tax, most of these \norganizations have information reporting obligations under the IRC to ensure that \nthey continue to be recognized as tax-exempt. In addition, they may also be liable \nfor employment taxes, unrelated business income tax, excise taxes and certain \nstate and local taxes.\nForm 990, Return of Organization Exempt From Income Tax, Form \n990-EZ, Short Form Return of Organization Exempt From Income \nTax and Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt \nOrganizations Not Required To File Form 990 or 990-EZ\nPublic charities generally file either a:\n■\n■Form 990, Return of Organization Exempt From Income Tax,\n■■Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, or\n■\n■Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not \nRequired To File Form 990 or 990-EZ.\nThe type of Form 990 series return a public charity must file is generally \ndetermined by the organization’s financial activity as indicated in the chart below.\nFiling Dates\nForms 990, 990-EZ and 990-N must be filed by the 15th day of the fifth month \nafter the end of the organization’s tax year. The due date for the Forms 990 \nand 990-EZ may be automatically extended for six months by filing Form 8868, \nApplication for Automatic Extension of Time To File an Exempt Organization \nReturn, before the due date.\nAn organization cannot request an extension for filing the Form 990-N; however, \nthere is no penalty for filing it late.\nSee Filing Penalties and Revocation of Tax-Exempt Status on page 12.\n", "9\n \nForm\n to File,\nGross Receipts Thresholds, \nGross receipts normally ≤ $50,000, \n 990-N,\nGross receipts < $200,000 \n 990-EZ \nand Total assets < $500,000, \n or 990,\nGross receipts ≥ $200,000 or Total assets ≥ $500,000 \n 990, \n \nFiling Exceptions\nPublic charities not required to file an annual information return \ninclude certain:\n \n■■religious organizations;\n■■governmental organizations;\n■■political organizations;\n■■organizations that file different kinds of annual information returns;\n■■subordinate organizations included in a group return filed by the central \norganization; and\n■■organizations whose annual gross receipts are normally $50,000 or less and, \ntherefore, are eligible to file an annual electronic notice (see Form 990-N, \nElectronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required \nTo File Form 990 or 990-EZ on page 11).\nIf a public charity is excepted from filing a Form 990 or Form 990-EZ because \nannual gross receipts are normally $50,000 or less, and it elects to file the Form \n990 or Form 990-EZ, it must complete the entire return. An organization that only \ncompletes those items of information on the Form 990 or Form 990-EZ that are \nrequired to be provided on an electronic Form 990-N will not be deemed to have \nmet its electronic notice requirement. \nSpecial Requirements for Supporting \nOrganizations and Donor Advised Funds\nPublic charities that are supporting organizations described in Section 509(a)(3) must \nfile Form 990 or Form 990-EZ even if their gross receipts are normally $50,000 \nor less. Supporting organizations of certain religious organizations need not file \nForm 990 or Form 990-EZ if their gross receipts are normally $5,000 or less. These \norganizations must, however, file the Form 990-N.\nSupporting organizations must indicate whether they are a Type I, Type II or Type III \n(and Functionally or Non-Functionally Integrated) supporting organization, identify \ntheir supported organizations and annually certify that they are not directly or \nindirectly controlled by a disqualified person. See the instructions for Schedule A \n(Form 990 or Form 990-EZ), Public Charity Status and Public Support, and Notice \n2006-109 to determine an organization’s appropriate supporting organization \ntype for information return purposes. For a brief overview of the requirements for \nqualification as a supporting organization and the different types of supporting \norganization, see Publication 557 and www.irs.gov/charities-non-profits.\n", "10\nSponsoring organizations of donor advised funds (defined as organizations that \nmaintain one or more donor advised funds), and organizations that have controlled \nentities must file Form 990, not Form 990-EZ, if required to file an annual \ninformation return for the year.\nForm 990 and Form 990-EZ\nForm 990 consists of a core form and schedules. Each organization that files the \nform must complete the entire core form. The core Form 990 includes a Summary \nPage that provides a “snapshot” of the organization’s key financial and operating \ninformation for the current and prior year.\nAll Form 990 filers will provide information about their program service \naccomplishments, compensation of certain officers, directors and key employees \nas well as information about governance practices and procedures and financial \ninformation. \nEach organization that files Form 990 must complete Part IV of Form 990, \nChecklist of Required Schedules, to determine which schedules it must complete \nbased on its activities. See the instructions for Form 990-EZ for information about \nwhich schedules 990-EZ filers must complete. \nSchedule A, Public Charity Status and Public Support, and \nSchedule B, Schedule of Contributors\nPublic charities that file Form 990 or Form 990-EZ must file Schedule A, Public \nCharity Status and Public Support.\nA new IRC Section 501(c)(3) organization will be classified as a public charity, and \nnot a private foundation, during its first five years if it can show when it applies for \ntax-exempt status that it can reasonably expect to be publicly supported.\nThe IRS will monitor a new organization’s public charity status after the first five \nyears of existence based on the public support information reported annually by \nthe organization on Schedule A based on a five-year computation period that \nincludes the current year and the four prior years (including short years).\nBeginning with the organization’s sixth year and for all succeeding years, if an \norganization meets the public support test on Schedule A, the organization \nqualifies as a public charity for its current year and the next tax year.\nIf a publicly supported charity fails the public support test for two consecutive \nyears, it will be reclassified as a private foundation.\nSee Publication 4220, Applying for 501(c)(3) Tax-Exempt Status, for details on the \ndistinctions between public charities and private foundations. \nMost public charities that received contributions of $5,000 or more from any one \ncontributor must file Schedule B, Schedule of Contributors. See Part IV, line 2 of \nForm 990 and the instructions to Schedule B (Form 990, 990-EZ) for complete \ninstructions.\n", "11\nAlso, see www.irs.gov/charities-non-profits for additional information about other \nschedules that a public charity may be required to complete based on the nature \nof its activities.\nReporting Excess Benefit Transactions\nIf a public charity believes it provided an excess benefit to a person who is able \nto exercise substantial influence over the organization’s affairs, it must report \nthe transaction on Form 990 or Form 990-EZ. Excess benefit transactions are \ngoverned by IRC Section 4958. See Appendix G of the Form 990 Instructions for a \ndiscussion of Section 4958, and Schedule L, Part I, regarding reporting of excess \nbenefit transactions.\nForm 990-N, Electronic Notice (e-Postcard) for Tax-Exempt \nOrganizations Not Required To File Form 990 or 990-EZ\nAny public charity that is not required to file Form 990 or 990-EZ because its \nannual gross receipts are normally $50,000 or less must instead file Form 990-N, \nElectronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To File \nForm 990 or Form 990-EZ. Exceptions to this requirement include organizations \nthat are included in a group return; churches, their integrated auxiliaries and \nconventions or associations of churches; and organizations required to file a \ndifferent return.\nThe Form 990-N is due by the 15th day of the fifth month after the close of the \norganization’s tax year. For example, if your organization’s tax year ends on \nDecember 31, the Form 990-N is due May 15 of the following year. The e-Postcard \ncannot be filed until the organization’s tax year ends.\nThe form must be completed and filed electronically. There is no paper form.\nAn organization is required to provide the following information on Form 990-N:\n■■legal name,\n■■any other names the organization uses,\n■■mailing address,\n■■website address (if applicable),\n■■employer identification number (EIN), also known as a taxpayer identification \nnumber (TIN),\n■■name and address of a principal officer,\n■■annual tax year,\n■■confirmation that the organization’s annual gross receipts are $50,000 or less, \nand\n■■if applicable, a statement that the organization has terminated or is terminating \n(going out of business).\nRead Filing Penalties and Revocation of Tax-Exempt Status below on the \nconsequences for failure to file this annual electronic notice\n", "12\nFILING PENALTIES AND REVOCATION OF TAX-EXEMPT STATUS\nIf a Form 990 or Form 990-EZ is not filed, the IRS may assess penalties on the organization of $20 per \nday until it is filed. This penalty also applies when the filer fails to include required information or to show \ncorrect information. The penalty for failure to file a return or a complete return may not exceed the lesser of \n$10,000 or 5 percent of the organization’s gross receipts. For an organization that has gross receipts of over \n$1 million for the year, the penalty is $100 a day up to a maximum of $50,000. The IRS may impose penalties \non organization managers who do not comply with a written demand that the information be filed. \nIRC Section 6033(j) provides that failure to file Form 990, Form 990-EZ or Form 990-N for three consecutive \nyears results in revocation of tax-exempt status as of the filing due date for the third return. An organization \nwhose exemption is revoked under this section must apply for reinstatement by filing a new application \nand paying a user fee, whether or not the organization was originally required to file for exemption. \nReinstatement of exemption may be retroactive if the organization shows that the failure to file was for \nreasonable cause. \nE-Filing Requirements\nPublic charities with $10 million or more in total assets and that also file at least 250 \nreturns in a calendar year (including income, excise, employment tax and information \nreturns such as Forms W-2 and 1099) must electronically file Form 990. Other public \ncharities are given a choice to file Form 990 electronically. \nForm 990-T, Exempt Organization Business Income Tax Return\nA public charity must file a Form 990-T, Exempt Organization Business Income Tax \nReturn, if it has $1,000 or more of gross income from an unrelated trade or business \nduring the year. Net income from income-producing activities is taxable if the \nactivities: \n■■constitute a trade or business,\n■■are regularly carried on, and\n■■are not substantially related to the organization’s exempt purpose.\nExamples of unrelated business income may include income from advertising in \npublications, income from gaming (except for income from traditional bingo under \ncertain circumstances) and income from the sale of merchandise unrelated to the \norganization’s exempt purpose. Whether an income-producing activity is an unrelated \ntrade or business activity depends on all the facts and circumstances. For more \ninformation, see IRS Publication 598, Tax on Unrelated Business Income of Exempt \nOrganizations.\nThe public charity must pay quarterly estimated tax on unrelated business income \nif it expects its tax for the year to be $500 or more. Form 990-W, Estimated Tax on \nUnrelated Business Taxable Income for Tax-Exempt Organizations, is a worksheet to \ndetermine the amount of estimated tax payments required.\n", "13\nFORM 990-T FILING PENALTIES\nAn organization may be subject to interest and penalty charges if it files a late return, fails to pay tax when \ndue, or fails to pay estimated tax, if required, even if it did not expect its tax for the year to be $500 or more.\n \nExceptions and Special Rules\nIncome from certain trade or business activities is excepted from the definition \nof unrelated business income. Earnings from these sources are not subject to \nthe unrelated business income tax. Exceptions generally include business \nincome from:\n■■activities, including fundraisers, that are conducted by volunteer workers, or \nwhere donated merchandise is sold;\n■■activities conducted by a charitable organization or by a governmental college \nor university for the convenience of members, students, patients or employees;\n■■qualified conventions and trade shows;\n■■qualified sponsorship activities; and\n■■qualified bingo activities.\nIncome from investments and other “passive” activities is usually excluded from \nthe calculation of unrelated business taxable income. Examples of this type of \nincome include earnings from routine investments such as certificates of deposit, \nsavings accounts, or stock dividends; royalties; certain rents from real property; \nand certain gains or losses from the sale of property.\nSpecial rules apply to income derived from real estate or other investments \npurchased with borrowed funds. This income is called “debt-financed” income. \nUnrelated debt-financed income generally is subject to the unrelated business \nincome tax.\nTo learn about unrelated business income, see Publication 598, Form 990-T \ninstructions and Form 990-W instructions.\nEmployment Tax Returns\nLike other employers, all public charities that pay wages to employees must with- \nhold, deposit and pay employment tax, including federal income tax withholding \nand Social Security and Medicare (FICA) taxes. A public charity must withhold \nfederal income tax from employee wages and pay FICA on each employee paid \n$100 or more in wages during a calendar year. To know how much income tax \nto withhold, a public charity should have a Form W-4, Employee’s Withholding \nAllowance Certificate, on file for each employee. Employment taxes are reported \non Form 941, Employer’s Quarterly Federal Tax Return.\nIf the IRS has instructed a small employer (one who has withheld employment taxes \nof $1,000 or less during the year) to file Form 944, Employer’s Annual Federal Tax \nReturn, instead of Form 941, the employer must do so. The employer must file Form \n", "14\n944 even if there is no tax due or if the taxes exceed $1,000 unless the IRS tells it \nto file Form 941 (or it is filing a final return). The instructions for Form 944 provides \ninformation on how to have the filing requirement changed from Form 944 to Form \n941.\nAny person who fails to withhold and pay employment tax may be subject to \npenalties. Public charities do not pay federal unemployment (FUTA) tax.\nPublic charities do not generally have to withhold or pay employment tax on \npayments to independent contractors, but they may have information reporting \nrequirements. If a charity incorrectly classifies an employee as an independent \ncontractor, it may be held liable for employment taxes for that worker.\nThe requirements for withholding, depositing, reporting and paying employment \ntaxes are explained in Publication 15, (Circular E), Employer’s Tax Guide. For \nhelp in determining if workers are employees or independent contractors, see \nPublication 15-A, Employer’s Supplemental Tax Guide. Publication 557 covers \nthe employment tax responsibilities of public charities.\nEmployment Taxes and Churches\nAlthough churches are excepted from filing Form 990, they do have employment \ntax responsibilities. Employees of churches or church-controlled organizations are \nsubject to income tax withholding, but may be exempt from FICA taxes. Like other \n501(c)(3) organizations, churches are not required to pay FUTA tax. In addition, \nalthough ministers generally are common-law employees, they are not treated as \nemployees for employment tax purposes. These special employment tax rules \nfor members of the clergy and religious workers are explained in Publication 517, \nSocial Security and Other Information for Members of the Clergy and Religious \nWorkers. Churches also should consult Publications 15 and 15-A and Publication \n1828, Tax Guide for Churches and Religious Organizations.\nWhy Keep Records?\nIn general, a public charity must maintain books and records to show that it com- \nplies with tax rules. The charity must be able to document the sources of receipts \nand expenditures reported on Form 990 or Form 990-EZ and Form 990-T. (See \nPrepare Annual Information and Tax Returns on page 15.)\nIf an organization does not keep required records, it may not be able to show that it \nqualifies for tax-exempt status or should be classified as a public charity. Thus, the \norganization may lose its tax-exempt status or be classified as a private foundation \nrather than a public charity. In addition, a public charity may be unable to complete \nits returns accurately and, therefore, may be subject to penalties described under \nFiling Penalties and Revocation of Tax-Exempt Status on page 12. When good \nrecordkeeping systems are in place, a public charity can evaluate the success of its \nprograms, monitor its budget and prepare its financial statements and returns.\n", "15\nEvaluate Charitable Programs\nA charity can use records to evaluate the success of its charitable program and \ndetermine whether the organization is achieving desired results. Good records \ncan also help a charity identify problem areas and determine what changes it may \nneed to make to improve performance.\nMonitor Budgetary Results\nWithout proper financial records, it is difficult for a charity to assess whether it has \nbeen successful in adhering to budgetary guidelines. The ability to monitor income \nand expenses and ensure that the organization is operating within its budget is \ncrucial to successful stewardship of a public charity.\nPrepare Financial Statements\nIt is important to maintain sufficient financial information to prepare accurate and \ntimely annual financial statements. A charity may need these statements when it is \nworking with banks, creditors, contributors and funding organizations. Some states \nrequire charities to make audited financial statements publicly available. \nPrepare Annual Information and Tax Returns\nRecords must support income, expenses and credits reported on Form 990 series \nand other tax returns. Generally, these are the same records used to monitor pro- \ngrams and prepare financial statements. Books and records of public charities \nmust be available for inspection by the IRS. If the IRS examines a public charity’s \nreturns, the organization must have records to explain items reported. Having a \ncomplete set of records will speed up the examination.\nIdentify Sources of Receipts\nPublic charities may receive money or property from many sources. With thorough \nrecordkeeping, a charity can identify the sources of receipts. Organizations need \nthis information to separate program from non-program receipts, taxable from \nnon-taxable income and to complete Schedule A, as well as other schedules of the \nForm 990 the organization may be required to complete, noted in What Federal \nInformation Returns, Tax Returns and Notices Must be Filed? on page 8. An \norganization should maintain a list of its donors and grantors and the amount \nof cash contributions or grants (or a description of the noncash contributions) \nreceived from each.\nSubstantiate Revenues, Expenses and Deductions \nfor Unrelated Business Income Tax (UBIT) Purposes\nAn organization needs to keep records of revenues derived from, and expenses \nattributable to, an unrelated trade or business so that it can properly prepare Form \n990-T and calculate its unrelated business taxable income. \n", "16\nComply with Grant-Making Procedures (Grants to Individuals)\nA public charity that makes grants to individuals must keep adequate records and \ncase histories to demonstrate that the grants serve its charitable purposes. Case \nhistories on grants to individuals should show names, addresses, purposes of \ngrants, manner of selection and relationship (if any) that the recipient has with any \nmembers, officers, trustees or donors of the organization. Schedule I of Form 990 \nand instructions provides more information about appropriate records required to \nreport on grants made within the United States. See also Schedule F of Form 990 \nfor information about records required to report on foreign grants.\nComply with Racial Nondiscrimination Requirements (Private Schools)\nPrivate schools must keep records that show they have complied with \nrequirements relating to racial nondiscrimination, including annual publication of \na racially nondiscriminatory policy through newspaper or broadcast media to the \ngeneral community served. For more information, see Schedule E of Form 990.\nWhat Records Should be Kept?\nExcept in a few cases, the law does not require a special kind of record. A public \ncharity can choose any recordkeeping system, suited to its activities, that clearly \nshows the organization’s income and expenses. The types of activities a public \ncharity conducts determines the type of records that should be kept for federal \ntax purposes. A public charity should set up a recordkeeping system using an \naccounting method that is appropriate for proper monitoring and reporting of its \nfinancial activities for the tax year. If a public charity has more than one program, \nit should ensure that the records appropriately identify the income and expense \nitems that are attributable to each program.\nA recordkeeping system should generally include a summary of transactions. This \nsummary is ordinarily written in the public charity’s books (for example, accounting \njournals and ledgers). The books must show gross receipts, purchases, expenses \n(other than purchases), employment taxes and assets. For most small organizations, \nthe checkbook might be the main source for entries in the books while larger \norganizations would need more sophisticated ledgers and records. A public charity \nmust keep documentation that supports entries in the books.\n", "17\nRECORDS MANAGEMENT\nGROSS RECEIPTS,\nGross receipts are the amounts received from all sources, including contributions. A public charity should \nkeep supporting documents that show the amounts and sources of its gross receipts. Documents that show \ngross receipts include: donor correspondence, pledge documents, cash register tapes, bank deposit slips, \nreceipt books, invoices, credit card charge slips and Forms 1099-MISC, Miscellaneous Income.\nPURCHASES, INCLUDING ACCOUNTING FOR INVENTORY,\nPurchases are items bought, including any items resold to customers. If an organization produces items,\nit must account for any items resold to customers. Thus, for example, the organization must account for the \ncost of all raw materials or parts purchased for manufacture into finished products. Supporting documents \nshould show the amount paid and that the amount was for purchases. Documents for purchases include: \ncanceled checks, cash register tape receipts, credit card sales slips and invoices. These records will help a \npublic charity determine the value of its inventory at the end of the year. See Publication 538, Accounting \nPeriods and Methods, for general information on methods for valuing inventory.\nEXPENSES\nExpenses are the costs a public charity incurs (other than purchases) to carry on its program. Supporting \ndocuments should show the amount paid and the purpose of the expense. Documents for expenses include: \ncanceled checks, cash register tapes, contracts, account statements, credit card sales slips, invoices and \npetty-cash slips for small cash payments. \nEMPLOYMENT TAXES\nOrganizations that have employees must keep records of compensation and specific employment tax \nrecords. See Publication 15, (Circular E), Employer’s Tax Guide, for details.\nASSETS & LIABILITIES\nAssets are the property, such as investments, buildings and furniture that an organization owns and uses in \nits activities. Liabilities reflect the financial obligations of the organization. A public charity must keep records \nto verify certain information about its assets and liabilities. Records should show:\n■ when and how the asset was acquired,\n■ whether any debt was used to acquire the asset, ,\n■ documents that support mortgages, notes, \nloans or other forms of debt,\n \n■ purchase price, ,\n■ cost of any improvements,,\n■ deductions taken for depreciation, if any ,,\n■ deductions taken for casualty losses, if any, such \nas losses resulting from fires or storms,\n■ how the asset was used,\n■ when and how the asset was disposed of,\n■ selling price,\n■ expenses of sale,\nDocuments that may show the above information include: purchase and sales invoices, real estate closing \nstatements, canceled checks and financing documents. If a public charity does not have canceled \nchecks, it may be able to show payment with certain financial account statements prepared by financial \ninstitutions. These include account statements prepared for the financial institution by a third party. \nAll information, including account statements, must be highly legible. The following defines acceptable \naccount statements. \nIF payment is by:\nTHEN statement must show:\ncheck\ncheck number, amount, payee’s name and date the check amount was posted to \nthe account by the financial institution\nelectronic funds \ntransfer\namount transferred, payee’s name and date the transfer was posted to the \naccount by the financial institution\ncredit card\namount charged, payee’s name and transaction date\n", "18\nAccounting Periods and Methods\nA public charity must keep its books and records based on an annual accounting \nperiod called a tax year to comply with annual reporting requirements.\nAccounting Periods — A tax year is usually 12 consecutive months. There are two \nkinds of tax years: \nCALENDAR TAX YEAR – \nThis is a period of 12 consecutive months beginning \nJanuary 1 and ending December 31.\nFISCAL TAX YEAR – \nThis is a period of 12 consecutive months ending on the last \nday of any month except December.\nAccounting Method — An accounting method is a set of rules used to determine \nwhen and how income and expenses are reported. A public charity chooses \nan accounting method when it files its first annual return. There are two basic \naccounting methods:\nCASH METHOD – Under the cash method, a public charity reports income in the \ntax year received. It usually deducts expenses in the year paid.\nACCRUAL METHOD – Under an accrual method, a public charity generally records \nincome in the tax year earned (in other words, in the tax year in which a pledge is \nreceived, even though it may receive payment in a later year). It records expenses \nin the tax year incurred.\nFor more information about accounting periods and methods, see Publication 538, \nAccounting Periods and Methods, and the instructions to Form 990 and Form 990-EZ.\nSupporting Documents\nOrganization transactions such as contributions, purchases, sales and payroll \nwill generate supporting documents. These documents — grant applications \nand awards, sales slips, paid bills, invoices, receipts, deposit slips and canceled \nchecks — contain information to be recorded in accounting records. It is important \nto keep these documents because they support the entries in books and the \nentries on tax and information returns. Public charities should keep supporting \ndocuments organized by year and type of receipt or expense. Also, keep records \nin a safe place.\nHow Long Should Records be Kept?\nPublic charities must keep records for federal tax purposes for as long as they \nmay be needed to document evidence of compliance with provisions of the IRC.\nGenerally, this means the organization must keep records that support an item of \nincome or deduction on a return until the statute of limitations for that return runs. \nThe statute of limitations has run when the organization can no longer amend \nits return and the IRS can no longer assess additional tax. Generally, the statute \n", "19\nof limitations runs three years after the date the return is due or filed, whichever \nis later. An organization may be required to retain records longer for other legal \npurposes, including state or local tax purposes.\nRecord Retention Periods\nRecord retention periods vary depending on the types of records and returns.\nPermanent Records – Some records should be kept permanently. These include \nthe application for recognition of tax-exempt status, the determination letter \nrecognizing tax-exempt status and organizing documents, such as articles of \nincorporation and bylaws, with amendments, as well as board minutes.\nEmployment Tax Records – If an organization has employees, it must keep \nemployment tax records for at least four years after filing the fourth quarter for \nthe year.\nRecords for Non-Tax Purposes – When records are no longer needed for tax \npurposes, an organization should keep them until they are no longer needed for \nnon-tax purposes. For example, a grantor, insurance company, creditor or state \nagency may require that records be kept longer than the IRS requires.\nWhat Governance Procedures and Practices Should \nan Organization Consider Adopting or Have in Place?\nWhile federal law doesn’t mandate any management structures, operational policies \nor administrative practices, it’s important that public charities be thoughtful about \nthe governance practices that are most appropriate for that charity in assuring \nsound operations and compliance with the tax law. While you may not be required \nto have one policy or another, the IRS is authorized by Section 6033 to ask for \ninformation we consider to be relevant to tax administration, including governance.\nMission Statement and Organizational Documents\nThe IRS encourages every charity to adopt, establish and regularly review a \nmission statement to explain the organization’s purposes and guide its work. \nSignificant changes in your organizational documents should be reported to the \nIRS, as noted below.\nGoverning Body\nAn active and engaged board is important to the success of a public charity and \ncompliance with the tax law. A governing board should be composed of persons \nwho are informed and active in overseeing a charity’s operations and finances. To \nguard against insider transactions that could result in misuse of charitable assets, \nthe governing board should include independent members and should not be \ndominated by employees or others who are not independent because of business \nor family relationships.\n", "20\nGovernance and Management Policies\nAlthough the IRC does not require charities to have governance and management \npolicies, the IRS does encourage boards of charities to consider whether the \nimplementation of policies relating to executive compensation, conflicts of interest, \ninvestments, fundraising, documentation of governance decisions, document \nretention and whistleblower claims may be necessary and appropriate.\nFurther, if a public charity has chapters or affiliates, it is encouraged to have \nprocedures or policies in place to ensure consistency in operations.\nFinancial Statements and Information Reporting\nBoard members are encouraged to regularly review the organization’s financial \nstatements and information returns, and consider whether an independent auditor \nis appropriate. \nTransparency\nPublic charities are encouraged to adopt and monitor procedures to ensure that \ninformation about their mission, activities, finance and governance is made publicly \navailable.\nHow Should Changes be Reported to the IRS?\nReporting Changes on the Annual Information Return\nA public charity that is required to file Form 990 or Form 990-EZ must report name \nand address changes, significant program changes and changes to its organizing \nor enabling document or to its rules governing its affairs (commonly known as \nbylaws) on its annual information return. For information about informing the IRS of \na termination or merger see Publication 4779, Facts About Terminating or Merging \nYour Exempt Organization.\nDetermination Letters and Private Letter Ruling Requests\nA public charity may request a copy of a lost exemption letter or an updated \nexemption letter that reflects a name or address change from the IRS Exempt \nOrganizations (EO) Determinations office.\nA public charity may file Form 8940, Request for Miscellaneous Determination \nunder Section 507, 509(a), 4940, 4942, 4945, and 6033 of the Internal Revenue \nCode, to request a determination letter for an exemption from Form 990 filing \nrequirement, advance approval that a potential grant or contribution constitutes \nan “unusual grant,” reclassification of foundation status and other miscellaneous \ndeterminations.\n", "21\nIf a public charity is unsure about whether a proposed change in its purposes or \nactivities is consistent with its status as an exempt organization or as a public \ncharity, it may want to request a private letter ruling.\nThe IRS Office of Chief Counsel issues private letter rulings on proposed \ntransactions and on completed transactions — if the request is submitted before \nthe return is filed for the year in which the transaction was completed. The IRS \ngenerally does not issue rulings to public charities on any other completed \ntransactions. The IRS will issue letter rulings to public charities on matters involving \na public charity’s exempt status, its public charity status, as well as other matters \nincluding issues under Sections 501 through 514, 4911, 4912, 4955, 4958, 6033, \n6104 and 6115.\nConsult www.irs.gov/charities-non-profits for the appropriate procedures \nfor preparing and submitting a request for a determination letter, replacement \nexemption letter, a letter reflecting a new name and address or private letter ruling. \nFor general information about reporting changes, you may contact EO Customer \nAccounts Services at 877-829-5500.\nWhat Disclosures are Required?\nThere are several disclosure requirements for public charities. Detailed information \non federal tax law disclosure requirements for 501(c)(3) tax-exempt organizations \ncan be found in Publication 557.\nPublic Inspection of Annual Returns and Exemption Applications\nA public charity must make the following documents available for public inspection \nand copying upon request and without charge (except for a reasonable charge \nfor copying). The IRS also makes these documents available for public inspection \nand copying. A public charity may place reasonable restrictions on the time, place \nand manner of in-person inspection and copying, and may charge a reasonable \nfee for providing copies. It can charge no more for the copies than the per page \nrate the IRS charges for providing copies. The copy fees are listed in the Freedom \nof Information Act (FOIA) fee schedule. Although the IRS charges no fee for the \nfirst 100 pages, the organization can charge a fee for all copies. The organization \ncan also charge the actual postage costs it pays to provide copies. A tax-exempt \norganization does not have to comply with individual requests for copies if it makes \nthe documents widely available. This can be done by posting the documents on a \nreadily accessible website.\nFor details on disclosure rules and procedures for public charities, see Life Cycle \nof a Public Charity and the instructions to Forms 990 and 1023.\nBecause certain forms, by law, must be made publicly available by the IRS and the \nfiler, do not include any personal identifying information, such as Social Security \nnumbers not required by the IRS, on these forms.\n", "22\nExemption Application – A public charity must make available for public \ninspection its exemption application, Form 1023, Application for Recognition of \nExemption Under Section 501(c)(3) of the Internal Revenue Code, or Form 1023-EZ, \nStreamlined Application for Recognition of Exemption Under Section 501(c)(3) of \nthe Internal Revenue Code, along with:\n■■all documents submitted with Form 1023,\n■■all documents the IRS requires the organization to submit in support of its \napplication, and\n■■the exemption ruling letter issued by the IRS.\nAnnual Information Return – A public charity must make available for public \ninspection its annual information return (Form 990 series) with schedules, \nattachments and supporting documents filed with the IRS. However, a public \ncharity that files a Form 990 or Form 990-EZ does not have to disclose the names \nand addresses of contributors listed on Schedule B. All other information, including \nthe amount of contributions, the description of noncash contributions and any \nother information provided will be open to public inspection unless it clearly \nidentifies the contributor.\nNote: If an organization files a copy of Form 990 or Form 990-EZ, and \nattachments, with any state, it should not include its Schedule B in the \nattachments for the state, unless a schedule of contributors is specifically required \nby the state. States that do not require the information might inadvertently make \nthe schedule available for public inspection along with the rest of the Form 990 or \nForm 990-EZ.\nCertain information may be withheld from public inspection. A return must be \nmade available for a period of three years from the date the return is required to \nbe filed or is filed, whichever is later.\nForm 990-T – A public charity must make Form 990-T available for three years \nfrom the date the Form 990-T is required to be filed including any extension. \nSchedules, attachments and supporting documents filed with Form 990-T that \ndo not relate to unrelated business income tax are not required to be made \navailable. Notice 2007-45 and Notice 2008-49 provide interim guidance on how \nthe returns are to be made public. See Form 4506-A for procedures the public \nmay use to request a 501(c)(3) organization’s Form 990-T from the IRS. \nPublic Inspection and Disclosure Procedures – A public charity may place \nreasonable restrictions on the time, place and manner of in-person inspection and \ncopying, and may charge a reasonable fee for providing copies. It can charge no \nmore for the copies than the per page rate the IRS charges for providing copies.\nA tax-exempt organization does not have to comply with individual requests for \ncopies if it makes the documents widely available. This can be done by posting the \ndocuments on a readily accessible website. \nAll publicly-available information may be obtained from the IRS by using Form \n4506-A, Request for Public Inspection or Copy of Exempt or Political Organization \nIRS Form (a fee may apply). An organization may request a copy of its own return \n", "23\non Form 4506-A. However, it will only receive the copy that is “Open for Public \nInspection.” An organization may request a complete copy of its own return by \ncompleting Form 4506, Request for Copy of Tax Return, and paying the \napplicable fee.\n \nPENALTIES\nPenalties apply to responsible persons of a tax-exempt organization who fail to provide the documents as \nrequired. A penalty of $20 per day may apply for as long as the failure continues. A $10,000 maximum \npenalty applies to a failure to provide an information return; no maximum penalty applies to application \nrequests.\nSale of Free Government Information\nIf a public charity offers to sell, or solicits money for, specific information or a \nroutine service that is available free from the federal government, the organization \nmust make an express statement at the time of solicitation about the free service. \nAn organization that intentionally disregards this requirement is subject to a penalty.\nCharitable Contributions—Substantiation and Disclosure\nA public charity should be aware of the substantiation and recordkeeping rules \nimposed on donors who intend to claim a charitable contribution deduction and the \ndisclosure rules imposed on charities that receive certain quid pro quo contributions.\nRecordkeeping Rules\nA donor cannot claim a tax deduction for any cash, check or other monetary \ncontribution unless the donor maintains a record of the contribution in the form of \neither a bank record (such as a cancelled check) or a written communication from \nthe charity (such as a receipt or a letter) showing the name of the charity, date and \namount of the contribution.\nSubstantiation Rules\nA donor cannot claim a tax deduction for any single contribution of $250 or more \nunless the donor obtains a contemporaneous written acknowledgment of the \ncontribution from the recipient public charity. A public charity may assist the donor by \nproviding a timely written statement including the name of the public charity, date and \namount of any cash contribution and description of any noncash contributions.\nIn addition, the acknowledgment should indicate whether any goods or services \nwere provided in return for the contribution. If any goods or services were provided \nin return for a contribution, the organization should provide a description and good \nfaith estimate of the value of the goods or services.\nThe public charity may either provide separate acknowledgments for each single \ncontribution of $250 or more or one acknowledgment to substantiate several single \ncontributions of $250 or more. Separate contributions are not aggregated for \npurposes of measuring the $250 threshold.\nThere are no IRS forms for the acknowledgment. Letters, postcards or computer- \ngenerated forms with the above information are acceptable. An organization \n", "24\ncan provide either a paper copy of the acknowledgment or an electronic \nacknowledgment, such as an email, to the donor.\nDisclosure Rules That Apply to Quid Pro Quo Contributions\nContributions are deductible only to the extent that they are gifts and no \nconsideration is received in return. Depending on the circumstances, ticket \npurchases and similar payments made in conjunction with fundraising events \nmay not qualify as charitable contributions in full. A contribution made by a donor \nin exchange for goods or services is known as a quid pro quo contribution. A \ndonor may only take a charitable contribution deduction to the extent that the \ncontribution exceeds the fair market value of the goods and services the donor \nreceives in return for the contribution.\nIf a public charity conducts fundraising events such as benefit dinners, shows and \nmembership drives, where something of value is given to those in attendance, \nit must provide a written statement informing donors of the fair market value of \nthe specific items or services it provided in exchange for contributions. Token \nitems and services of intangible religious value need not be considered. A public \ncharity should provide the written disclosure statement in advance of any event, \ndetermine the fair market value of any benefit received and state this information \nin fundraising materials such as solicitations, tickets and receipts. The disclosure \nstatement should be made, at the latest, at the time payment is received. Subject \nto certain exceptions, the disclosure responsibility applies to any fundraising \ncircumstance where each complete payment, including the contribution portion, \nexceeds $75.\nPublication 1771, Charitable Contributions—Substantiation and Disclosure \nRequirements, and Publication 526, Charitable Contributions, provide details on \nthe federal tax law for organizations such as public charities, including churches, \n", "25\nHow Do You Get IRS Assistance and Information?\nThe IRS offers help that is accessible online, via mail, by telephone and at IRS walk-\nin offices in many areas across the country. IRS forms and publications can be \ndownloaded from the internet and ordered by telephone.\nSpecialized Assistance for Tax-Exempt Organizations\nGet help with questions about applying for tax-exempt status, annual filing \nrequirements and information about exempt organizations from the IRS Exempt \nOrganizations (EO) pages on the IRS website.\nEO Website \nwww.irs.gov/charities-non-profits\nHighlights:\n■■The Life Cycle of a Public Charity describes the compliance obligations of \ncharities.\n■■Subscribe to the EO Update, an electronic newsletter with information for tax-\nexempt organizations and tax practitioners who represent them.\nEO Web-based Training \nwww.stayexempt.irs.gov\nEO Customer Account Services \n877-829-5500\nEO Determinations Office Mailing Address\nInternal Revenue Service, \nTE/GE, EO Determinations Office, \nRoom 4024 \nP.O. Box 2508, \nCincinnati, OH 45201,\n", "26\nTax Publications for Exempt Organizations\nGet publications via the internet or by calling the IRS at 800-829-3676.\nPub 1, Your Rights as a Taxpayer,\nPub 15, (Circular E), Employer’s Tax Guide,\nPub 15-A, Employer’s Supplemental Tax Guide,\nPub 463, Travel, Entertainment, Gift, and Car Expenses,\nPub 517, Social Security and Other Information for Members of the Clergy \nand Religious Workers,\nPub 526, Charitable Contributions,\nPub 538, Accounting Periods and Methods,\nPub 557, Tax-Exempt Status for Your Organization,\nPub 571, Tax-Sheltered Annuity Plans (403(b) Plans) for Employees of Public \nSchools and Certain Tax-Exempt Organizations,\nPub 583, Starting a Business and Keeping Records, \nPub 598, Tax on Unrelated Business Income of Exempt Organizations,\nPub 1771, Charitable Contributions—Substantiation and Disclosure Requirements,\nPub 1828, Tax Guide for Churches and Religious Organizations,\nPub 3079, Tax-Exempt Organizations and Gaming,\nPub 3833, Disaster Relief, Providing Assistance Through Charitable Organizations,\nPub 4220, Applying for 501(c)(3) Tax-Exempt Status,\nPub 4221-NC, Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) \nPublic Charities and Private Foundations),\nPub 4221-PF, Compliance Guide for 501(c)(3) Private Foundations,\nPub 4302, A Charity’s Guide to Vehicle Donation,\nPub 4303, A Donor’s Guide to Vehicle Donation,\nPub 4630, The Exempt Organizations Products and Services Catalog,\nPub 4779, Facts about Terminating or Merging Your Exempt Organization,\nForms for Exempt Organizations\nForm 941, Employer’s Quarterly Federal Tax Return,\nForm 944, Employer’s Annual Federal Tax Return,\nForm 990, Return of Organization Exempt From Income Tax,\nForm 990-EZ, Short Form Return of Organization Exempt From Income Tax,\nForm 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as \nPrivate Foundation,\n", "27\nForm 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not \nRequired to File Form 990 or 990-EZ (available electronically only),\nForm 990-T, Exempt Organization Business Income Tax Return (and proxy tax \nunder section 6033(e)), \nForm 990-W, Estimated Tax on Unrelated Business Taxable Income for \nTax-Exempt Organizations (and on Investment Income for Private Foundations),\nForm 1023, Application for Recognition of Exemption Under Section 501(c)(3) \nof the Internal Revenue Code,\nForm 1023-EZ, Streamlined Application for Recognition of Exemption Under Section \n501(c)(3) of the Internal Revenue Code (available electronically only)\nForm 1024, Application for Recognition of Exemption Under Section 501(a),\nForm 1041, U.S. Income Tax Return for Estates and Trusts,\nForm 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the \nInternal Revenue Code,\nForm 5578, Annual Certification of Racial Nondiscrimination for a Private School \nExempt From Federal Income Tax,\nForm 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) \nOrganization To Make Expenditures To Influence Legislation,\nForm 8282, Donee Information Return (Sale, Exchange, or Other Disposition of \nDonated Property)\nForm 8283, Noncash Charitable Contributions,\nForm 8868, Application for Automatic Extension of Time To File an Exempt \nOrganization Return,\nFinCEN Form 114, Report of Foreign Bank and Financial Accounts,\nGeneral IRS Assistance\nGet materials on the latest tax laws, assistance with forms and publications, and \nfiling information.\nIRS Website, \nwww.irs.gov\nFederal tax questions, \n800-829-4933\nEmployment tax questions, \n800-829-4933\nOrder IRS forms and publications, \n800-829-3676 \n Publication 4221-PC (Rev. 3-2018) Catalog Number 49829R,,Department of the Treasury Internal Revenue Service, www.irs.gov,\n" ]
i8902.pdf	0418 Inst 8902 (PDF)	https://www.irs.gov/pub/irs-pdf/i8902.pdf	[ "Instructions for Form 8902\n(Rev. April 2018)\nAlternative Tax on Qualifying Shipping Activities\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal \nRevenue Code unless otherwise noted.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 8902 \nand its instructions, such as \nlegislation enacted after they were \npublished, go to IRS.gov/Form8902.\nWhat’s New\nAlternative tax rate for fiscal year \nfilers. Public Law 115-97 reduced \nthe highest corporate tax rate from \n35% to 21%, effective for tax years \nbeginning after December 31, 2017. \nUnder section 11(b), as amended by \nsection 15, corporations with fiscal tax \nyears beginning before January 1, \n2018, and ending after December 31, \n2017, figure and apportion their \nalternative tax by blending the 35% \nrate in effect before January 1, 2018, \nwith the 21% rate in effect after \nDecember 31, 2017. See the \ninstructions for line 30.\nGeneral Instructions\nPurpose of Form\nForm 8902 is used by qualifying \nvessel operators (defined below) who \nare making an alternative tax election \nunder section 1354(a) or who have \nmade such an election previously. \nThe form is used to make such an \nelection or report the termination of \nsuch an election, to report information \nrelating to such an election, and to \nfigure the alternative tax.\nWho Must File\nForm 8902 must be filed by a \nqualifying vessel operator (defined \nbelow) who is making an alternative \ntax election under section 1354(a) or \nwho is reporting the termination of \nsuch an election. The form must also \nbe used by a qualifying vessel \noperator who has a valid election in \neffect to report information pertaining \nto that election and to figure the \nalternative tax.\nHow To File\nFile Form 8902 by attaching it to the \ncorporation's Form 1120 or Form \n1120-F.\nDefinitions\nQualifying vessel operator. The \nterm “qualifying vessel operator” \nmeans any corporation that operates \none or more qualifying vessels and \nmeets the shipping activity \nrequirement. See the definitions of \nthese terms below.\nOperating a vessel. Except as \nprovided in the definition of bareboat \ncharters below, a person is treated as \noperating any vessel during any \nperiod if:\nSuch vessel is owned by, or \nchartered (including a time charter) to, \nthe person, or the person provides \nservices for such vessel pursuant to \nan operating agreement; and\nSuch vessel is in use as a qualifying \nvessel during such period.\nQualifying vessel. A self-propelled \n(or combination self-propelled and \nnon-self-propelled) U.S. flag vessel of \nnot less than 6,000 deadweight tons \nused exclusively in the U.S. foreign \ntrade during the period the election is \nin effect.\nShipping activity requirement. A \ncorporation meets this requirement for \nany tax year only if the following \nrequirement is met for each of the 2 \npreceding tax years: On average \nduring the tax year, at least 25% of the \naggregate tonnage of qualifying \nvessels used by the corporation was \nowned by such corporation or \nchartered to such corporation on \nbareboat charter terms (see definition \nbelow).\nSpecial rule for first year of \nelection. A corporation meets this \nrequirement for the first tax year for \nwhich this election is in effect only if \nthis requirement is met for the \npreceding tax year.\nControlled groups. A corporation \nthat is a member of a controlled group \nmeets this requirement only if such \nrequirement is met when determined \nby treating all members of such group \nas one person.\nBareboat charters. A person is \ntreated as operating and using a \nvessel that it has chartered out on \nbareboat charter terms only if:\nThe vessel is (a) temporarily \nsurplus to the person's requirements \nand the term of the charter does not \nexceed 3 years, or (b) bareboat \nchartered to a member of a controlled \ngroup which includes such person or \nto an unrelated person who \nsub-bareboats or time charters the \nvessel to such a member (including \nthe owner of the vessel); and\nThe vessel is used as a qualifying \nvessel by the person to whom \nultimately chartered.\nU.S. foreign trade. The term “U.S. \nforeign trade” means the \ntransportation of goods or passengers \nbetween a place in the United States \nand a foreign place or between \nforeign places.\nSee section 1355 for more \ndefinitions and special rules that apply \nwith respect to the above definitions.\nPartnerships and Other \nPass-Through Entities\nIn applying these rules to a partner in \na partnership:\nEach partner is treated as operating \nvessels operated by the partnership;\nEach partner is treated as \nconducting the activities conducted by \nthe partnership; and\nThe extent of a partner's ownership, \ncharter, or operating agreement \ninterest in any vessel operated by the \npartnership will be determined on the \nbasis of the partner's interest in the \npartnership.\nA similar rule applies to other \npass-through entities.\nMar 27, 2018\nCat. No. 39897X\n", "Specific Instructions\nPart I. Section 1354 \nElection or Termination\nItem B\nA corporation must make the \nalternative tax election on or before \nthe due date (including extensions of \ntime to file) of the income tax return for \nthe tax year for which the election is \nmade.\nElection by a member of a control-\nled group. An election under section \n1354(a) by a member of a controlled \ngroup applies to all qualifying vessel \noperators that are members of such \ngroup.\nItem C\nGenerally, a revocation of an election \nunder section 1354(a) made:\nOn or before the 15th day of the 3rd \nmonth of the tax year will be effective \non the 1st day of that tax year; or\nAfter the 15th day of the 3rd month \nof the tax year will be effective the 1st \nday of the following tax year.\nHowever, if the revocation specifies \na date for revocation that is on or after \nthe day on which the revocation is \nmade, the revocation will be effective \nfor tax years beginning on and after \nthe date of revocation specified.\nItem D\nAn election under section 1354(a) will \nbe terminated effective on and after \nthe date the corporation ceases to be \na qualifying vessel operator.\nElection after termination. If a \nqualifying vessel operator made the \nelection under section 1354(a) and \nsubsequently revoked the election \n(Item C) or ceased to be a qualifying \nvessel operator (Item D), that operator \n(and any successor operator) is not \neligible to make another section \n1354(a) election for any tax year \nbefore the fifth tax year that begins \nafter the first tax year for which the \ntermination is effective, unless the IRS \nconsents to the election.\nPart II. Other Information\nQuestion E\nThe term “electing group” means a \ncontrolled group of which one or more \nmembers is an electing corporation.\nThe term “controlled group” means \nany group which would be treated as \na single employer under section 52(a) \nor (b) if sections 52(a)(1) and (2) did \nnot apply.\nLine G(1). Core Qualifying \nActivities\nEnter on line G(1) the corporation's \ngross income from core qualifying \nactivities. Attach a schedule.\nFor purposes of this election, the \nterm “core qualifying activities” means \nactivities in operating qualifying \nvessels in U.S. foreign trade.\nLine G(2). Qualifying \nSecondary Activities\nFor purposes of this election, the term \n\"qualifying secondary activities\" \nmeans secondary activities (defined \nbelow) but only to the extent that the \ngross income derived by the \ncorporation from such activities does \nnot exceed 20% of the gross income \nderived by the corporation from its \ncore qualifying activities.\nSecondary activities. The term \n\"secondary activities\" means:\nThe active management or \noperation of vessels other than \nqualifying vessels in the U.S. foreign \ntrade;\nThe provision of vessel, barge, \ncontainer, or cargo-related facilities or \nservices to any person; and\nOther activities of the electing \ncorporation and other members of its \nelecting group that are an integral part \nof its business of operating qualifying \nvessels in U.S. foreign trade, \nincluding:\n1. Ownership or operation of \nbarges, containers, chassis, and other \nequipment that are the complement \nof, or used in connection with, a \nqualifying vessel in U.S. foreign trade;\n2. The inland haulage of cargo \nshipped, or to be shipped, on \nqualifying vessels in U.S. foreign \ntrade; and\n3. The provision of terminal, \nmaintenance, repair, logistical, or \nother vessel, barge, container, or \ncargo-related services that are an \nintegral part of operating qualifying \nvessels in U.S. foreign trade.\nThe term “secondary activities” \ndoes not include any core qualifying \nactivities.\nLine G(2)(a). Amount included in \n20% limit. Enter on line G(2)(a) the \ncorporation's gross income from \nsecondary activities that does not \nexceed 20% of line G(1).\nElecting groups. In the case of an \nelecting group, the above rules are \napplied as if the group were one \nentity, and the 20% limitation is \nallocated among the corporations in \nthe group.\nLine G(2)(b). Amount that exceeds \nthe 20% limit. Enter on line G(2)(b) \nthe corporation's gross income from \nsecondary activities that exceeds \n20% of line G(1).\nAttach a schedule showing \ncomputations for lines G(2)(a) and (b).\nExample 1. The corporation has \ngross income from core qualifying \nactivities of $20 million and gross \nincome from secondary activities of \n$5 million. The corporation enters $20 \nmillion on line G(1), $4 million (20% of \n$20 million) on line G(2)(a), and $1 \nmillion (gross income from secondary \nactivities of $5 million less the $4 \nmillion limit) on line G(2)(b).\nExample 2. The facts are the \nsame as in Example 1 above, except \nthe corporation has gross income \nfrom secondary activities of $3 million. \nThe corporation would enter $3 million \non line G(2)(a) and zero on line G(2)\n(b). Gross income from secondary \nactivities of $3 million is less than the \n$4 million limit.\nLine G(3). Qualifying Incidental \nActivities\nFor purposes of this election, the term \n“qualifying incidental activities” means \nshipping-related activities if:\n1. They are incidental to the \ncorporation's core qualifying activities,\n2. They are not qualifying \nsecondary activities, and\n3. The gross income derived by \nthe corporation from such activities \ndoes not exceed 0.1% of the \ncorporation's gross income from its \ncore qualifying activities.\nLine G(3)(a). Amount included in \nthe 0.1% limit. Enter on line G(3)(a) \nthe corporation's gross income from \nincidental activities that does not \nexceed 0.1% of line G(1).\nElecting groups. In the case of an \nelecting group, the above rules are \napplied as if the group were one \nentity, and the 0.1% limitation is \n-2-\nInstructions for Form 8902 (Rev. 4-2018)\n", "allocated among the corporations in \nthe group.\nLine G(3)(b). Amount that exceeds \nthe 0.1% limit. Enter on line G(3)(b) \nthe corporation's gross income from \nincidental activities that exceeds 0.1% \nof line G(1).\nAttach a schedule showing \ncomputations for lines G(3)(a) and (b).\nLine H. Gross Income From \nQualifying Shipping Activities \nExcluded From Gross Income \non the Corporation's Income \nTax Return\nEnter on line H the total of lines G(1), \nG(2)(a), and G(3)(a). Do not include \nthis amount in gross income on the \ncorporation's Form 1120 or Form \n1120-F. Furthermore, do not include \non the corporation's Form 1120 or \nForm 1120-F any item of loss, \ndeduction, or credit with respect to \nthis line H excluded income.\nNote. The amounts entered on lines \nG(2)(b) and G(3)(b) must be included \nin gross income on the corporation's \nForm 1120 or Form 1120-F.\nPart III. Vessel Information\nWith respect to Parts III and IV, \ncomplete a separate column for each \nqualifying vessel. If the corporation \nhas more than four qualifying vessels, \nattach separate sheets for Parts III \nand IV using the same size and format \nas Form 8902. Also, on line 29, enter \nthe sum of all columns of Part IV, \nline 28.\nLine 9. Type of Ownership\nIndicate in each column the type of \nownership for the vessel. Enter “O” for \nan owned vessel, “L” for a leased \nvessel, and “CL” for a capitalized \nlease.\nLine 10. Type of Vessel Use\nIndicate in each column the type of \nvessel use. Enter “BB” for bareboat \ncharter out, “TC” for time charter out, \nand “OI” for operating income.\nPart IV. Notional Shipping \nIncome\nLine 21. Ownership Percentage\nEnter the corporation's percentage of \nownership in the vessel. If, for any \nperiod, two or more persons are \noperators of a qualifying vessel, the \nnotional shipping income from the \noperation of such vessel for that \nperiod must be allocated among the \noperators on the basis of their \nrespective ownership, charter, and \noperating agreement interests in the \nvessel.\nPart V. Alternative Tax\nLine 30. Alternative Tax on \nQualifying Shipping Activities\nEnter the highest rate of tax \napplicable for the period of qualified \nshipping activities, under section 11. \nEffective for tax years beginning after \nDecember 31, 2017, a corporation' s \nalternative tax is figured by multiplying \ntaxable income by 21% (0.21). \nHowever, under section 15, \ncorporations with fiscal tax years \nbeginning before January 1, 2018, \nand ending after December 31, 2017, \nfigure and apportion their tax by \nblending the rates in effect before \nJanuary 1, 2018, with the rate in effect \nafter December 31, 2017. Figure the \ncorporation's alternative tax for the \n2017 fiscal tax year using the \nworksheet below.\n1. Total annual notional shipping \nincome (Part V, line 29)\n. . . . . . .\n \n2. Tax on line 29 figured using the 35% \ntax rate . . . . . . . . . . . . . . . . .\n \n3. Tax on line 29 figured using the 21% \nrate\n. . . . . . . . . . . . . . . . . . .\n \n4. Multiply line 2 by the number of days \nin the corporation's tax year before \nJanuary 1, 2018\n. . . . . . . . . . .\n \n5. Multiply line 3 by the number of days \nin the corporation's tax year after \nDecember 31, 2017\n. . . . . . . . .\n \n6. Divide line 4 by the total number of \ndays in the corporation's tax \nyear\n. . . . . . . . . . . . . . . . . . .\n \n7. Divide line 5 by the total number of \ndays in the corporation's tax \nyear\n. . . . . . . . . . . . . . . . . . .\n \n8. Add lines 6 and 7. This is the \ncorporation's total alternative tax for \nthe fiscal tax year . . . . . . . . . . .\n \nPaperwork Reduction Act Notice. We ask for the information on this form 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 \nand to allow us to figure 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 \nunless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be \nretained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by section 6103.\nThe time needed to complete and file this form will vary depending on individual circumstances. The estimated burden \nfor business taxpayers filing this form is approved under OMB control number 1545-0123. See the instructions for the tax \nreturn with which this form is filed.\nIf you have comments concerning the accuracy of those time estimates or suggestions for making this form simpler, \nwe would be happy to hear from you. You can send us comments from IRS.gov/FormComments.\nInstructions for Form 8902 (Rev. 4-2018)\n-3-\n" ]
f14654.pdf	0917 Form 14654 (PDF)	https://www.irs.gov/pub/irs-pdf/f14654.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" ]
f8902.pdf	0418 Form 8902 (PDF)	https://www.irs.gov/pub/irs-pdf/f8902.pdf	[ "Form 8902\n(Rev. April 2018) \nAlternative Tax on Qualifying Shipping Activities\nDepartment of the Treasury \nInternal Revenue Service\n▶ Attach to the corporation’s income tax return. \n▶ Go to www.irs.gov/Form8902 for instructions and the latest information. \nOMB No. 1545-0123\nName of corporation (common parent, if consolidated return) \nEmployer identification number \nName of subsidiary (if consolidated return) \nEmployer identification number \nPart I \nSection 1354 Election or Termination \nA The corporation previously made a valid and timely section 1354 election effective for the tax year beginning\n, 20\n, and ending \n, 20\n.\nB The corporation is making a section 1354 election for this tax year and all succeeding tax years. \nC The corporation is revoking its election under section 1354(d)(1) for its tax year beginning \n, 20\n, and ending\n, 20\n.\nD The corporation’s election was automatically terminated under section 1354(d)(2) because the corporation ceased to be \na qualifying vessel operator effective \n, 20\n.\nPart II \nOther Information (see instructions) \nE Is the corporation a member of an electing group? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes \nNo \nIf “No,” skip item F and go to item G. \nF If the answer to item E is “Yes”: \n(1) How many corporations are in the electing group? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n▶\n(2) Enter the number of vessels included under the election for the electing group .\n.\n.\n.\n.\n.\n.\n▶\n(3) Does any member of the electing group have income from qualifying secondary activities or \nqualifying incidental activities? \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 \nIf “Yes,” attach to Form 8902 a worksheet that provides the information requested in item G for \neach such member of the electing group. \nG Enter the corporation’s gross income from: \n(1) Core qualifying activities \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$\n(2) Qualifying secondary activities: \n(a) Amount included in 20% limit \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$\n(b) Amount that exceeds the 20% limit \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$\n(3) Qualifying incidental activities: \n(a) Amount included in the 0.1% limit .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$\n(b) Amount that exceeds the 0.1% limit \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$\nH Gross income from qualifying shipping activities excluded from gross income on the corporation’s \nincome tax return. Add lines G(1), G(2)(a), and G(3)(a) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$\nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 37711U \nForm 8902 (Rev. 4-2018)\n", "Form 8902 (Rev. 4-2018)\nPage 2\nPart III \nVessel Information \nDescription \nA \nB \nC \nD \n1\nVessel name .\n.\n.\n.\n.\n.\n.\n.\n.\n2\nIMO number .\n.\n.\n.\n.\n.\n.\n.\n.\n3\nUSCG VIN number .\n.\n.\n.\n.\n.\n.\n4\nFlag \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\nDate flagged .\n.\n.\n.\n.\n.\n.\n.\n.\n6\nVessel type .\n.\n.\n.\n.\n.\n.\n.\n.\n7 \nVessel used in U.S. foreign trade? .\n. \n \nYes \nNo \nYes \nNo \nYes \nNo \nYes \nNo \n8 \nPercentage of U.S. ownership in the \nvessel .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n%\n%\n%\n%\n9\nType of ownership (see instructions) .\n10\nType of vessel use (see instructions) .\n11\nDate placed in service \n.\n.\n.\n.\n.\nPart IV \nNotional Shipping Income \nA \nB \nC \nD \n12\nDead weight tons .\n.\n.\n.\n.\n.\n.\n13\nNet tons .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14\nEnter the smaller of line 13 or 25,000 .\n15\nMultiply line 14 by 0.004 .\n.\n.\n.\n.\n16\nSubtract line 14 from line 13 \n.\n.\n.\n17\nMultiply line 16 by 0.002 .\n.\n.\n.\n.\n18 \nDaily \nnotional \nshipping \nincome. \nAdd lines 15 and 17 \n.\n.\n.\n.\n.\n.\n19 \nDays operated in U.S. foreign trade \nduring the tax year .\n.\n.\n.\n.\n.\n.\n20\nMultiply line 18 by line 19 \n.\n.\n.\n.\n21\nOwnership percentage \n.\n.\n.\n.\n.\n%\n%\n%\n%\n22\nMultiply line 20 by line 21 \n.\n.\n.\n.\nIf any income from this vessel was excluded from gross income by reason of section 883 or otherwise, complete lines 23 through 27. \nOtherwise, skip lines 23 through 27 and enter the amount from line 22 on line 28. \nA \nB \nC \nD \n23 \nGross income excluded under section \n883 or otherwise \n.\n.\n.\n.\n.\n.\n.\n24 \nGross income from operation of vessel \nin U.S. foreign trade \n.\n.\n.\n.\n.\n.\n25\nAdd lines 23 and 24 \n.\n.\n.\n.\n.\n.\n26\nDivide line 24 by line 25 .\n.\n.\n.\n.\n27\nMultiply line 22 by line 26 \n.\n.\n.\n.\n28 \n \nAnnual notional shipping income. \nEnter the amount from line 22 or line \n27, whichever applies .\n.\n.\n.\n.\n.\nPart V \nAlternative Tax \n29 \nTotal annual notional shipping income (enter the sum of all columns of Part IV, line 28) \n.\n.\n.\n.\n.\n$\n30 \n \nAlternative tax on qualifying shipping activities. Multiply line 29 by the highest rate of tax specified in\nsection 11 (see instructions). Enter here and on the “Other taxes” line of Form 1120, Schedule J, or \nForm 1120-F, Schedule J. Be sure to check the box for Form 8902\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$\nForm 8902 (Rev. 4-2018)\n" ]
f14653.pdf	1017 Form 14653 (PDF)	https://www.irs.gov/pub/irs-pdf/f14653.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" ]
p4220.pdf	0318 Publ 4220 (PDF)	https://www.irs.gov/pub/irs-pdf/p4220.pdf	[ "501\n(c)(3)\n501\n(c)(3)\n501\n(c)(3)\n501\n(c)(3)\n501\n(c)(3)\n501\n(c)(3)\nAPPLYING \nfor 501(c)(3) \nTax-Exempt Status\n \nInside:\nWhy apply for 501(c)(3) tax-exempt status?\nWho is eligible for 501(c)(3) status?\nWhat responsibilities accompany \n501(c)(3) status?\nHow do you apply for 501(c)(3) status?\nTax Exempt and Government Entities\nEXEMPT ORGANIZATIONS \nPublication 4220 (Rev. 3-2018) Catalog Number 37053T Department of the Treasury Internal Revenue Service www.irs.gov\n", "1\nContents\nWhy Apply for 501(c)(3) Status? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3\nWho is Eligible for 501(c)(3) Status? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3\n501(c)(3) Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4\nPublic Charities and Private Foundations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5\nWhat Responsibilities Accompany 501(c)(3) Status? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6\nRecordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6\nFiling Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6\nDisclosure Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7\nRecordkeeping Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8\nHow Do You Apply for 501(c)(3) Status? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8\nWhen to File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9\nDetermination Letter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10\nWhile Your Application is Pending . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10\nHow Do You Get IRS Assistance and Information? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nSpecialized Assistance for Tax-Exempt Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10\nTax Publications for Exempt Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11\nForms for Exempt Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12\n", "2\n501\n(c)(3)\nApplying for 501(c)(3) Tax-Exempt Status,\nF\nederal tax law provides tax benefits to nonprofit organizations recognized as exempt \n \nfrom federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC). \nIt requires that most organizations apply to the Internal Revenue Service (IRS) for that status.\n \n \nThis IRS Publication 4220 presents general guidelines for organizations that seek tax-exempt \nstatus under IRC Section 501(c)(3). Content includes references to the statute, Treasury \nRegulations, other IRS publications that explain the requirements for tax-exempt status and \nIRS forms with instructions. Publication 4220 is neither comprehensive nor intended to \naddress every situation. As an alternative to applying for exemption, an organization may \nobtain many of the benefits of 501(c)(3) status by affiliating with an existing charity that acts as \nits agent. It is important to note that the existing charity must be given full control and author-\nity over the program.\n \nTo learn more about the rules and procedures that pertain to organizations applying for \nexemption from federal income tax under IRC Section 501(c)(3), see \n \nPublication 557, \nTax-Exempt Status for Your Organization. For assistance on 501(c)(3) status, you may also \nwant to consult a tax adviser.\n", "3\nWhy Apply for 501(c)(3) Status?\nThe benefits of having 501(c)(3) status include exemption from federal income tax \nand eligibility to receive tax-deductible charitable contributions. To qualify for these \nbenefits, most organizations must file an application with, and be recognized by, \nthe IRS as described in this publication. Another benefit is that some organizations \nmay be exempt from certain employment taxes.\nIndividual and corporate donors are more likely to support organizations with \n501(c)(3) status because their donations can be tax deductible. Recognition of \nexemption under IRC Section 501(c)(3) assures foundations and other grant-making \ninstitutions that they are issuing grants or sponsorships to permitted beneficiaries.\nAn IRS determination of 501(c)(3) status is recognized and accepted for other \npurposes. For example, state and local officials may grant exemption from income, \nsales or property taxes. In addition, the U.S. Postal Service offers reduced postal \nrates to certain organizations.\nWho is Eligible for 501(c)(3) Status?\nThere are three key components for an organization to be exempt from federal \nincome tax under IRC Section 501(c)(3). A not-for-profit (in other words nonprofit) \norganization must be organized and operated exclusively for one or more exempt \npurposes.\n \nOrganized – A 501(c)(3) organization must be organized as a corporation, trust \nor unincorporated association. An organization’s organizing documents (articles \nof incorporation, trust documents, articles of association) must:\n \n■■\n■limit its purposes to those described in IRC Section 501(c)(3);\n■■\n■not expressly permit activities that do not further its exempt purposes, in other \nwords unrelated activities; and,\n■■\n■permanently dedicate its assets to exempt purposes.\nOperated – Because a substantial portion of an organization’s activities must \nfurther its exempt purpose, certain other activities are prohibited or restricted \nincluding, but not limited to, the following activities. A 501(c)(3) organization:\n■■\n■must absolutely refrain from participating in the political campaigns of candidates \nfor local, state or federal office;\n■■\n■must restrict its lobbying activities to an insubstantial part of its total activities;\n■■\n■must ensure that its earnings do not inure to the benefit of any private \nshareholder or individual;\n \n■■\n■must not operate for the benefit of private interests such as those of its founder, \nthe founder’s family, its shareholders or persons controlled by these interests;\n", "4\n■■\n■must not operate for the primary purpose of conducting a trade or business that \nis not related to its exempt purpose, such as a school’s operation of a factory; and,\n■■\n■must not have purposes or activities that are illegal or violate fundamental \npublic policy.\n \nExempt Purpose – To be tax exempt, an organization must have one or more \nexempt purposes, stated in its organizing document. IRC Section 501(c)(3) lists the \nfollowing exempt purposes: charitable, educational, religious, scientific, literary, \nfostering national or international sports competition, preventing cruelty \nto children or animals, and testing for public safety.\n \n501(c)(3) Organizations,\nThe most common types of 501(c)(3) organizations are charitable, educational and \nreligious.\nCHARITABLE\nCharitable organizations conduct activities that promote:\n \n- relief of the poor, the distressed or the underprivileged\n \n- advancement of religion\n \n- advancement of education or science\n \n- erection or maintenance of public buildings, monuments or works\n \n- lessening the burdens of government\n \n- lessening neighborhood tensions\n \n- eliminating prejudice and discrimination\n \n- defending human and civil rights secured by law\n \n- combating community deterioration and juvenile delinquency\nEDUCATIONAL\nEducational organizations include:\n \n- schools such as a primary or secondary school, a college, or a professional or \ntrade school\n \n \n- organizations that conduct public discussion groups, forums, panels, lectures or similar \nprograms\n \n \n- organizations that present a course of instruction by means of correspondence or through \nthe use of television or radio\n- museums, zoos, planetariums, symphony orchestras or similar organizations\n- nonprofit day-care centers\n- youth sports organizations\n501\n(c)(3)\n", "5\nRELIGIOUS,\nThe term church includes synagogues, temples, mosques and similar types of organizations. \nAlthough the IRC excludes these organizations from the requirement to file an application \nfor exemption, many churches voluntarily file applications for exemption. This recognition by the \nIRS assures church leaders, members and contributors that the church is tax exempt under \nIRC Section 501(c)(3) and qualifies for related tax benefits. Other religious organizations that \ndo not carry out the functions of a church, such as mission organizations, speakers’ organiza-\ntions, nondenominational ministries, ecumenical organizations or faith-based social agencies, \nmay qualify for exemption. These organizations must apply for exemption from the IRS. See \nPublication 1828, Tax Guide for Churches and Religious Organizations, for more details.\nPublic Charities and Private Foundations,\nEvery organization that qualifies for tax-exempt status under IRC Section 501(c)(3) \nis further classified as either a public charity or a private foundation. Under \nIRC Section 508(b), every organization is automatically classified as a private \nfoundation unless it meets one of the exceptions listed in Sections 508(c) or 509(a).\nFor some organizations, the primary distinction between a classification as a \npublic charity or a private foundation is the organization’s source of financial \nsupport. Generally, a public charity has a broad base of support while a private \nfoundation has very limited sources of support. This classification is important \nbecause different tax rules apply to the operations of each. Deductibility of \ncontributions to a private foundation is more limited than deductibility of \ncontributions to a public charity. See \n \n \n \nPublication 526, Charitable Contributions, for \nmore information on deductibility of contributions. In addition, private foundations \nare subject to excise taxes that are not imposed on public charities. For more \ninformation about the special tax rules that apply to private foundations, see \nPublication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations, and the \nLife Cycle of a Private Foundation website.\nOrganizations statutorily classified as public charities under IRC Section 509(a) are:\n■■■churches;\n■■■schools;\n■■■organizations that provide medical or hospital care (including the provision of \nmedical education and in certain cases, medical research);\n■■■organizations that receive a substantial part of their support in the form of \ncontributions from publicly supported organizations, governmental units and/or \nfrom the general public;\n■■■organizations that normally receive not more than one-third of their support \nfrom gross investment income and more than one-third of their support from \ncontributions, membership fees and gross receipts from activities related to their \nexempt functions; and,\n■■■organizations that support other public charities.\nIf the organization requests public charity classification based on receiving support \nfrom the public, it must continue to seek significant and diversified public support \n", "6\nin later years. Beginning with the organization’s sixth year of existence and for all \nsucceeding years, the organization must demonstrate in its annual return that it \nreceives the required amount of public support. If the organization does not meet \nthe public support requirement, it could be reclassified as a private foundation.\nIn addition, to avoid unexpectedly losing its public charity classification, the \norganization should keep careful track of its public support information throughout \nthe year, so that it will have the information it needs to complete Schedule A, \nForm 990 or 990-EZ. Unless the organization is committed to raising funds from \nthe public, it may be more appropriate to consider an alternate statutorily based \npublic charity classification. See \n \nPublication 557, Tax-Exempt Status for Your \nOrganization, for assistance with determining how your organization would be \nclassified.\nWhat Responsibilities Accompany 501(c)(3) Status?\nWhile conferring benefits on 501(c)(3) organizations, federal tax law also imposes \nresponsibilities on organizations receiving that status.\nRecordkeeping,\nSection 501(c)(3) organizations are required to keep books and records detailing \nall activities, both financial and nonfinancial. Financial information, particularly \ninformation on its sources of support (contributions, grants, sponsorships and \nother sources of revenue) is crucial to determining an organization’s private \nfoundation status. See Publications \n \n4221-PC, 4221-PF, 557 and the instructions to \nForms 990, 990-EZ and 990-PF for more information.\nFiling Requirements,\nAnnual Information Returns – Organizations recognized as tax exempt under \nIRC Section 501(c)(3) may be required to file an annual information return - Form \n990, Form 990-EZ, Form 990-N (see below) or Form 990-PF along with certain \nschedules that may be required for your organization. Certain categories of \norganizations are excepted from filing Form 990 or Form 990-EZ, including \nchurches. See the instructions with each of these forms and the publications in the \n“Recordkeeping” section above for more information and guidance.\nAnnual Electronic Notice – To meet their annual filing requirement, organizations \nwith gross receipts normally $50,000 or less may choose to submit an annual \nelectronic notice using Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt \nOrganizations Not Required To File Form 990 or Form 990-EZ. The e-Postcard can \nonly be filed electronically; there is no paper version.\nAny organization that fails to file a required annual return or notice for three \nconsecutive years will automatically lose its tax-exempt status, by act of law, as \nof the due date of the return for the third consecutive year.\n \n \n", "7\nUnrelated Business Income Tax – In addition to filing Form 990, 990-EZ or \n990-PF, an exempt organization must file Form 990-T if it has $1,000 or more of \ngross income from an unrelated trade or business during the year. The organization \nmust make quarterly payments of estimated tax on unrelated business income if \nit expects its tax liability for the year to be $500 or more. The organization may \nuse Form 990-W to help calculate the amount of estimated payments required. In \ngeneral, the tax is imposed on income from a regularly carried-on trade or business \nthat does not further the organization’s exempt purposes (other than by providing \nfunds). See \n \n \n \n \n \nPublication 598, Tax on Unrelated Business Income of Exempt \nOrganizations, and the Form 990-T instructions for more information.\nDisclosure Requirements,\nPublic Inspection of Exemption Applications and Returns – Section 501(c)(3) \norganizations must make their applications (Form 1023 or 1023-EZ) and the \nannual returns (Form 990, Form 990-EZ or Form 990-PF) available to the public \nfor inspection, upon request and without charge (except for a reasonable charge \nfor copying). Each annual return must be made available for a three-year period \nstarting with the filing date of the return. The IRS is also required to make these \ndocuments available for public inspection and copying. These documents must be \nmade available at the organization’s principal office during regular business hours. \nThe requests may be made in person or in writing. See \n \nPublication 557 for more \ninformation.\nFor tax years beginning after August 17, 2006, Section 501(c)(3) organizations that \nfile unrelated business income tax returns (Forms 990-T) must make them available \nfor public inspection, and the IRS must make those returns publicly available. \nOrganizations should not include private information of donors or other individuals, \nsuch as a Social Security number, in any information return.\nCharitable Contributions—Substantiation and Disclosure – Organizations that \nare tax exempt under IRC Section 501(c)(3) must meet certain requirements for \ndocumenting charitable contributions. The federal tax law imposes two general \ndisclosure rules: 1) donors must obtain a written acknowledgment from a \ncharity for any single contribution of $250 or more before the donors can claim \na charitable contribution on their federal income tax returns and 2) a charitable \norganization must provide a written disclosure to a donor who makes a payment \nin excess of $75 partly as a contribution and partly for goods and services \nprovided by the organization. See Publication 1771, Charitable Contributions – \nSubstantiation and Disclosure Requirements, for more information.\n", "8\nRecordkeeping Requirements,\nA donor cannot claim a tax deduction for any contribution of cash, a check or \nother monetary gift made on or after January 1, 2007, unless the donor maintains \na record of the contribution in the form of either a bank record (such as a cancelled \ncheck) or a written communication from the charity (such as a receipt or a letter) \nshowing the name of the charity, the date of the contribution and the amount of the \ncontribution.\n \nHow Do You Apply for 501(c)(3) Status?\nOrganizations that want to apply for 501(c)(3) status should be aware of the forms \nrequired, the user fee, the filing deadline and the processing procedures.\nFORMS TO FILE\nForm SS-4,\nAn Employer Identification Number (EIN) is your account number with the IRS and is required regardless \nof whether the organization has employees. Include the organization’s EIN on all correspondence to the \nIRS. Apply for an EIN by faxing or mailing a completed Form SS-4, Application for Employer Identification \nNumber, to the IRS by calling or by submitting an online version of the form. (International applicants may \nrequest an EIN by telephone.) Form SS-4 is available at Social Security Administration offices, by request \nthrough the IRS at 800-829-3676 and by downloading the form from www.irs.gov. For more information \nabout EINs, see Publication 1635, Understanding Your EIN.\nDo not apply for an EIN until your organization is legally formed. Applying for an EIN signals to IRS computer \nsystems that an organization has been created, and therefore triggers filing requirements. \nTYPES OF APPLICATIONS,\nForm 1023\nComplete Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal \nRevenue Code, and mail to the address indicated in the instructions. If you submit a substantially incom-\nplete Form 1023, we’ll return the application package and user fee to you with a letter of explanation. We’ll \nalso return your application package and user fee if you do not use the current version of Form 1023. \nA substantially complete application includes:\n- The current version of the application form found at www.irs.gov \n- The correct user fee \n- A signature by an authorized individual \n- An employer identification number \n- A statement of receipts and expenses \n \n- A copy of your organizing document that meets the requirements of a conformed copy \n- A detailed narrative of your proposed activities \n- A copy of your bylaws or similar governing rules, if adopted \nNote: If your particular letter request doesn’t require a listed element, we won’t consider that element when \ndetermining whether your application is substantially complete.\nIf we return your application package, our records won’t show a pending application for a determination let-\nter. If you still want a determination letter, you must resubmit your entire application package, including the \nmissing information and the correct user fee.\n", "9\nForm 1023-EZ\nSmall organizations may file Form 1023-EZ, Streamlined Application for Recognition of Exemption Under \nSection 501(c)(3) of the Internal Revenue Code, instead of Form 1023, and pay the required user fee. Form \n1023-EZ must be filed electronically. For more information, see IRS.gov/charities-non-profits.\nForm 1023, Interactive\nInteractive version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the \nInternal Revenue Code, includes helpful hints and links to help you submit a complete application.\nForms 2848 and 8821\nAttach Form 2848, Power of Attorney and Declaration of Representative, if someone other than your princi-\npal officer or director will represent you on matters about the application. Attach \n, Tax Information \nAuthorization, if you want the IRS to be able to provide information about your application to someone other \nthan a principal officer or director.\nForm 8821\nWhen to File,\nMost organizations must file this application by the end of the 27th month after \nthey were legally formed.\nFormation date: A corporation is legally formed when its articles of incorporation \nare filed with the state, an unincorporated association is legally formed when its \norganizing document is adopted by the signature of at least two individuals, and a \ntrust is legally formed when all non-charitable interests in the trust property expire \nor when it is funded if there are no non-charitable interests. \nAn organization that is not a private foundation is not required to file an application \nunless its annual gross receipts are normally more than $5,000. An organization \nmust file an application within 90 days of the end of the tax year in which it exceeds \n \nthis threshold.\n \n \nExample 1: An organization that was created on January 1, 2016, and exceeds the \ngross receipts threshold, must file an application by April 30, 2018.\nExample 2: An organization that was created on January 1, 2015, but did not \nexceed the gross receipts threshold until its tax year ending December 31, 2017, \nmust file an application by March 31, 2018.\nAn organization that files its application before the deadline will usually be \nrecognized as tax exempt under IRC Section 501(c)(3) from the date of \nits creation, if it meets exemption requirements. An organization that files an \napplication after the deadline will usually be recognized as tax exempt from the \ndate of the application. It may also request exemption retroactive as of the date \nof creation. See the instructions to the application form for more information.\n \n \n \n \n", "10\nDetermination Letter\n,\nThe IRS tax specialist reviewing an application may request additional information \nin writing. If all information received establishes that an organization meets the \nrequirements for exemption, the IRS will issue a determination letter recognizing \nthe organization’s exempt status and providing its foundation classification. This \nis an important document that you should keep in the organization’s permanent \nrecords.\nWhile Your Application is Pending,\nWhile an organization’s application is waiting for processing by the IRS, the \norganization may operate as a tax-exempt organization.\n \nMost organizations are required to file an annual information return (Form 990, \nForm 990-EZ or Form 990-PF) or electronic notice (Form 990-N) while their \napplication for exemption is pending. An organization’s exempt status can be \nautomatically revoked while its application is pending if it has not filed a required \nreturn or notice for three consecutive tax periods after its formation date. These \nreturns are subject to public disclosure. If the organization has unrelated business \nincome of more than $1,000, it must also file a Form 990-T. See Publication\n \n \n 4221-PC \nor 4221-PF for more information.\nAlthough donors have no assurance that contributions are tax-deductible for \nfederal income tax purposes until the application is approved, contributions \nmade while an application is pending would qualify if the application is approved. \nHowever, if the application is disallowed, contributions would not qualify. Moreover, \nthe organization would be liable for filing federal income tax returns unless its \nincome is otherwise excluded from federal taxation.\n \nThe IRS Exempt Organizations website provides information about how to find out \nabout the status of an application for tax-exempt status.\nHow Do You Get IRS Assistance and Information?\nThe IRS offers help through live telephone assistance and with reading material that \nis accessible either online, via mail or at IRS walk-in offices in many areas across \nthe country. IRS forms and publications can be downloaded from the internet and \nordered by telephone.\nSpecialized Assistance for Tax-Exempt Organizations,\nGet help with questions about applying for tax-exempt status, annual filing \nrequirements and information about \n \nexempt organizations.\n", "11\nEO Website \nwww.irs.gov/filing/charities-non-profits, \n \n \nHighlights:\n■■\n■Applying for Tax Exempt Status provides information about how to apply for IRS \nrecognition of tax-exempt status.\n■■■Annual Reporting & Filing describes 990-series forms, requirements and filing \ntips. \n■■■Revoked? Reinstated? Learn More provides information about the automatic \nrevocation process and how to be reinstated. \n■■■EO Select Check allows you to search for an organization’s tax-exempt status \nand Form 990-N filings. \n■■■How to Stay Exempt provides resources for tax-exempt nonprofit organizations. \n■■■StayExempt.IRS.gov provides tax basics for exempt organizations. \n■■■Educational Resources and Guidance provides EO related publications, forms, \nofficial guidance and other materials. \nSubscribe to the EO Update, an electronic newsletter with information for \ntax-exempt organizations and tax practitioners who represent them.\n \nEO Customer Service, \n877-829-5500,\nEO Determinations Office Mailing Address,\nInternal Revenue Service\nExempt Organizations Determinations\nRoom 4024\nP.O. Box 2508\nCincinnati, OH 45201 \nFax Number 855-204-6184\nTax Publications for Exempt Organizations,\nDownload these publications or order a copy by calling the IRS at 800-829-3676.\nPub 15, Circular E, Employer’s Tax Guide,\nPub 15-A, Employer’s Supplemental Tax Guide,\nPub 15-B, Employer’s Tax Guide to Fringe Benefits\nPub 463, Travel, Entertainment, Gift, and Car Expenses\nPub 517, Social Security and Other Information for Members of the Clergy and \nReligious Workers\nPub 526, Charitable Contributions,\nPub 538, Accounting Periods and Methods\n", "12\nPub 557, Tax-Exempt Status for Your Organization,\nPub 583, Starting a Business and Keeping Records \nPub 598, Tax on Unrelated Business Income of Exempt Organizations\nPub 892, How to Appeal an IRS Determination on Tax-Exempt Status\nPub 1546, Taxpayer Advocate Service We are Here to Help You\nPub 1771, Charitable Contributions—Substantiation and Disclosure Requirements,\nPub 1828, Tax Guide for Churches and Religious Organizations,\nPub 3079, Tax-Exempt Organizations and Gaming,\nPub 3833, Disaster Relief, Providing Assistance Through Charitable Organizations,\nPub 4302, A Charity’s Guide to Vehicle Donation,\nPub 4303, A Donor’s Guide to Vehicle Donation,\nPub 4221-NC, Compliance Guide for Tax-Exempt Organizations (Other than 501(c)(3) \nPublic Charities and Private Foundations),\nPub 4221-PC, Compliance Guide for 501(c)(3) Public Charities\nPub 4221-PF, Compliance Guide for 501(c)(3) Private Foundations\nPub 4573, Group Exemptions\nPub 4779, Facts about Terminating or Merging Your Exempt Organization \nPub 5248, IRS Form 990-N Electronic Filing System (e-Postcard) User Guide\nForms for Exempt Organizations,\nDownload these forms or order a copy by calling the IRS at 800-829-3676.\nForm SS-4, Application for Employer Identification Number\nForm 911, Request for Taxpayer Advocate Service Assistance (And Application for \nTaxpayer Assistance Order)\nForm 941, Employer’s Quarterly Federal Tax Return,\nForm 990, Return of Organization Exempt From Income Tax,\nForm 990-EZ, Short Form Return of Organization Exempt From Income Tax,\nForm 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt \nCharitable Trust Treated as a Private Foundation\nForm 990-N, Electronic Notice (e-Postcard) For Tax-Exempt Organizations Not \nRequired to File Form 990 or 990-EZ (available electronically only),\nForm 990-T, Exempt Organization Business Income Tax Return,\nForm 990-W, Estimated Tax on Unrelated Business Taxable Income for \nTax-Exempt Organizations,\n \n", "13\nForm 1023, Application for Recognition of Exemption Under Section 501(c)(3) \nof the Internal Revenue Code\nForm 1023, Interactive,\nForm 1023-EZ, Streamlined Application for Recognition of Exemption Under \nSection 501(c)(3) of the Internal Revenue Code\nForm 1041, U.S. Income Tax Return for Estates and Trusts\nForm 2848, Power of Attorney and Declaration of Representative\nForm 3115, Application for Change in Accounting Method\nForm 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the \nInternal Revenue Code,\nForm 5578, Annual Certification of Racial Nondiscrimination for a Private School \nExempt from Federal Income Tax\nForm 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) \nOrganization to Make Expenditures to Influence Legislation,\nForm 8282, Donee Information Return\nForm 8283, Noncash Charitable Contributions\nForm 8821, Tax Information Authorization\nForm 8822, Change of Address\nForm 8868, Application for Automatic Extension of Time To File an Exempt \nOrganization Return\nForm 8879-EO, IRS e-file Signature Authorization for an Exempt Organization\nFinCEN Form 114, Report of Foreign Bank and Financial Accounts \n(filed with Treasury Department),\n \n" ]
p976sp.pdf	0218 Publ 976 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p976sp.pdf	[ "Department of the Treasury\nInternal Revenue Service\nPublicación 976(SP)\n(Febrero 2018)\nCat. No. 71007H\nAlivio en Caso \nde Desastres\nQué Hay de Nuevo para el Año 2017\nObtenga formularios y otra información más rápido y fácil en:\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) \nContenido\nAcontecimientos Futuros . . . . . . . . . . . . . . . . . . . . 2\nAlivio Relacionado con Desastres . . . . . . . . . . . . . 2\nRecordatorio\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3\nIntroducción . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3\nDefiniciones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5\nDesastre Calificado para 2016 . . . . . . . . . . . . . . . 5\nDesastre Calificado para 2017 . . . . . . . . . . . . . . . 5\nÁrea de Desastre del Huracán Harvey . . . . . . . . . 5\nÁrea de Desastre del Huracán Harvey (o \nTormenta Tropical Harvey) con Cobertura\n. . . . 5\nZona de Desastre del Huracán Harvey . . . . . . . . . 5\nÁrea de Desastre del Huracán Irma . . . . . . . . . . . 6\nÁrea de Desastre del Huracán Irma con \nCobertura\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nZona de Desastre del Huracán Irma . . . . . . . . . . . 6\nÁrea de Desastre del Huracán María\n. . . . . . . . . . 6\nÁrea de Desastre del Huracán María con \nCobertura\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 6\nZona de Desastre del Huracán María . . . . . . . . . . 7\nÁrea de Desastre de los Incendios Forestales \nIncontrolables en California . . . . . . . . . . . . . . . 7\nÁrea de Desastre de los Incendios Forestales \nIncontrolables en California con Cobertura . . . . 7\nZona de Desastre de los Incendios \nForestales Incontrolables en California \n. . . . . . 7\nVíctimas de Incendios Forestales \nIncontrolables en California, Inundaciones, \nAvalanchas de Lodo y Avalanchas de \nEscombros\n. . . . . . . . . . . . . . . . . . . . . . . . . . 7\nPrórrogas de las Fechas de Vencimiento \nTributarias\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . 7\nIncentivos por Donaciones Caritativas\n. . . . . . . . . 9\nSuspensión Temporal de los Límites sobre \nlas Donaciones Caritativas\n. . . . . . . . . . . . . . . 9\nPérdidas por Hechos Fortuitos y Robos\n. . . . . . . . 9\nPérdidas Calificadas por Desastre . . . . . . . . . . . . 9\nElección para Deducir la Pérdida en el Año \nAnterior . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nMétodo de Refugio Tributario de Índices de \nCosto para Calcular las Pérdidas \nRelacionadas con Huracanes para Bienes \nInmuebles Residenciales de Uso Personal . . . 10\nMétodos de Refugio Tributario para la \nDeterminación de la Cantidad de Pérdidas \npor Hechos Fortuitos y Robos . . . . . . . . . . . . 12\nArreglos IRA y Otros Planes de Jubilación\n. . . . . 14\nDefiniciones . . . . . . . . . . . . . . . . . . . . . . . . . . . 14\nTributación de Distribuciones Calificadas por \nMotivos de Desastre para 2016 y \nDistribuciones Calificadas por Motivos de \nDesastre para 2017\n. . . . . . . . . . . . . . . . . . . 15\nMar 20, 2018\n", "Reintegro de Distribuciones Calificadas por \nMotivos de Desastre . . . . . . . . . . . . . . . . . . . 15\nReintegro de Distribuciones Calificadas por la \nCompra o Construcción de una Residencia \nPrincipal\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 16\nPréstamos Provenientes de Planes \nCalificados . . . . . . . . . . . . . . . . . . . . . . . . . . 16\nInformación para Planes de Jubilación \nElegibles\n. . . . . . . . . . . . . . . . . . . . . . . . . . . 17\nDías de Presencia en un Territorio de los \nEstados Unidos\n. . . . . . . . . . . . . . . . . . . . . . . 17\nAlivio Tributario Adicional para Personas \nFísicas\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17\nCrédito por Ingreso del Trabajo y Crédito \nTributario Adicional por Hijos . . . . . . . . . . . . . 17\nAlivio Tributario Adicional para Empresas . . . . . . 19\nCrédito por la Retención de Empleados . . . . . . . 19\nSolicitud de Copia o Trasunto (Transcripción) \nde la Declaración de Impuestos . . . . . . . . . . . 20\nDesastres Calificados para 2016 . . . . . . . . . . . . . 22\nCómo Obtener Ayuda con los Impuestos\n. . . . . . 23\nÍndice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27\nAcontecimientos Futuros\nSi desea obtener la información más reciente sobre todo \nacontecimiento relacionado con la Publicación 976(SP), \ntal como legislación promulgada después de que ésta fue \npublicada, acceda a IRS.gov/Pub976SP.\nAlivio Relacionado con \nDesastres\nReglas especiales para reclamar pérdidas califica-\ndas por desastres. Las pérdidas personales por hechos \nfortuitos resultantes por desastres declarados a nivel fe-\nderal que ocurrieron en 2016, así como ciertos desastres \nde 2017, incluyendo el huracán Harvey y la tormenta tro-\npical Harvey, el huracán Irma, el huracán María y los in-\ncendios forestales en California, pueden ser reclamadas \ncomo una pérdida calificada por desastre. Este alivio es-\npecial provisto es el resultado de las disposiciones conte-\nnidas en la Disaster Relief and Airport and Airway Exten-\nsion Act of 2017 (Ley de Alivio Tributario en Caso de \nDesastres y de Extensión de Aeropuertos y Vías Aéreas \nde 2017), la Tax Reform Act of 2017 (Ley de Reforma Tri-\nbutaria de 2017) y la Bipartisan Budget Act of 2018 (Ley \nde Presupuesto Bipartidista de 2018). Estas disposicio-\nnes incluyen lo siguiente:\nLa limitación de $100 por hecho fortuito ha sido incre-\nmentada a $500 para pérdidas netas calificadas por \ndesastre.\nLa limitación del 10% de su ingreso bruto ajustado no \naplica a las pérdidas netas calificadas por desastre.\nPuede reclamar la deducción estándar incrementada \npor su pérdida neta calificada por desastre en vez de \ntener que detallar sus deducciones en el Anexo A \n(Formulario 1040).\nPara más información sobre cómo reclamar el alivio, \nvea Pérdidas por Hechos Fortuitos y Robos, más adelan-\nte.\nMétodo de refugio tributario de índices de costos pa-\nra calcular las pérdidas relacionadas con huracanes. \nPor lo general, usted tiene que determinar la reducción \ndel valor justo de mercado (FMV, por sus siglas en inglés) \nde su propiedad perdida o dañada utilizando una tasación \ncompetente, o determinarla por el costo de las reparacio-\nnes que realizó. Sin embargo, si sufrió pérdidas fortuitas \nen su propiedad residencial de uso personal por bienes \ndañados o destruidos por el huracán Harvey, Irma o Ma-\nría (o la tormenta tropical Harvey), puede usar un método \nde refugio tributario de índices de costos descrito en el \nRevenue Procedure 2018-09, 2018-2 I.R.B. 290 (Procedi-\nmiento Administrativo Tributario 2018-09, 2018-2 I.R.B. \n290), \ndisponible \nen \ninglés, \nen \nIRS.gov/irb/\n2018-02_IRB#RP-2018-09. Para más información, vea \nMétodo de Refugio Tributario de Índices de Costos para \nCalcular las Pérdidas Relacionadas con Huracanes para \nBienes Inmuebles Residenciales de Uso Personal, más \nadelante.\nMétodos de refugio tributario para la determinación \nde la cantidad de pérdidas por hechos fortuitos y ro-\nbos para personas físicas. El Revenue Procedure \n2018-08, 2018-2 I.R.B. 286 (Procedimiento Administrativo \nTributario 2018-08, 2018-2 I.R.B. 286), disponible en \nIRS.gov/irb/2018-02_IRB#RP-2018-08, en inglés, propor-\nciona métodos de refugio tributario que puede usar para \ncalcular sus pérdidas por hechos fortuitos y robos, propie-\ndad residencial de uso personal y pertenencias persona-\nles, incluso algunos métodos aplicables sólo a las pérdi-\ndas ocasionadas por un desastre declarado por el \ngobierno federal. Para calcular la cantidad de sus pérdi-\ndas por hechos fortuitos y robos, por lo general, tiene que \ndeterminar la reducción en el valor justo de mercado \n(FMV, por sus siglas en inglés) de la propiedad perdida o \ndañada utilizando una tasación competente, o determi-\nnarla por el costo de las reparaciones que realizó. Pero \nlos métodos de refugio tributario mencionados en el Pro-\ncedimiento Administrativo Tributario 2018-08 le permiten \ndeterminar la reducción del valor justo de mercado de \notras maneras. Para más información, vea Métodos de \nRefugio Tributario para la Determinación de la Cantidad \nde Pérdidas por Hechos Fortuitos y Robos, más adelante.\nPlazo de presentación extendido para ciertos contri-\nbuyentes. Si anteriormente obtuvo una prórroga de 6 \nmeses para presentar su declaración original de 2016 y \nusted es un contribuyente afectado por el huracán Harvey \no tormenta tropical Harvey, huracán Irma y los incendios \nforestales incontrolables en California, tiene hasta el 31 \nde enero de 2018, o hasta el 29 de junio de 2018 para los \ncontribuyentes afectados por el huracán María en Puerto \nRico y las Islas Vírgenes Estadounidenses para \nPágina 2 \nPublicación 976(SP) (Febrero 2018)\n", "presentarla, \noportunamente. \nVea \nIRS.gov/\nDisasterTaxRelief, en inglés, para obtener más informa-\nción sobre a qué contribuyentes se les ha otorgado tiem-\npo adicional para presentar su declaración.\nProgramas de donación basados en cargo de licen-\ncia por vacaciones para ayudar a las víctimas del hu-\nracán Harvey y la tormenta tropical Harvey, el hura-\ncán Irma y la tormenta tropical Irma, el huracán \nMaría y la tormenta tropical María o los incendios fo-\nrestales incontrolables en California que comenza-\nron el 8 de octubre de 2017. Conforme a estos progra-\nmas, los empleados pueden donar su licencia por \nvacaciones, licencia por enfermedad o por permiso per-\nsonal a cambio de pagos en efectivo del empleador reali-\nzados antes del 1 de enero de 2019 a organizaciones ca-\nlificadas exentas de impuestos que brinden alivio a las \nvíctimas del huracán Harvey y la tormenta tropical Har-\nvey, el huracán Irma y la tormenta tropical Irma, el hura-\ncán María y la tormenta tropical María o los incendios fo-\nrestales incontrolables en California que comenzaron el 8 \nde octubre de 2017. La licencia donada no se incluirá en \nlos ingresos o salarios del empleado. El empleador puede \ndeducir los pagos en efectivo como gastos de negocio o \ndonaciones caritativas.\nPara víctimas afectadas por:\nEl huracán Harvey y la tormenta tropical Harvey, vea \nel Notice 2017-48 (Aviso 2017-48) que se encuentra \nen la página 254 del Internal Revenue Bulletin \n2017-39 (Boletín de Impuestos Internos 2017-39), dis-\nponible en inglés, en IRS.gov/irb/\n2017-39_IRB#NOT-2017-48.\nEl huracán Irma y la tormenta tropical Irma, vea el No-\ntice 2017-52 (Aviso 2017-52) que se encuentra en la \npágina 262 del Internal Revenue Bulletin 2017-40 \n(Boletín de Impuestos Internos 2017-39), disponible \nen inglés, en IRS.gov/irb/\n2017-40_IRB#NOT-2017-52.\nEl huracán María y la tormenta tropical María, vea el \nNotice 2017-62 (Aviso 2017-62) que se encuentra en \nla página 460 del Internal Revenue Bulletin 2017-44 \n(Boletín de Impuestos Internos 2017-44), disponible \nen inglés, en IRS.gov/irb/\n2017-44_IRB#NOT-2017-62.\nLos incendios forestales incontrolables en California \nque comenzaron el 8 de octubre de 2017, vea el Noti-\nce 2017-70 (Aviso 2017-70) que se encuentra en la \npágina 543 del Internal Revenue Bulletin 2017-48 \n(Boletín de Impuestos Internos 2017-48), disponible \nen inglés, en IRS.gov/irb/\n2017-48_IRB#NOT-2017-70.\nReglas especiales para retiros y reintegros favoreci-\ndos por impuestos de ciertos planes de jubilación. \nLas nuevas reglas permiten retiros de dinero y reintegros \ncon beneficios tributarios por los impuestos de ciertos pla-\nnes de jubilación para aquellos contribuyentes que sufrie-\nron pérdidas económicas como resultado de los desas-\ntres declarados por el Presidente conforme a la sección \n401 de la Robert T. Stafford Disaster Relief and Emer-\ngency Assistance Act (Ley Robert T. Stafford de Alivio en \nCaso de Desastres y Ayuda en Emergencias) durante el \naño calendario 2016. Las nuevas reglas permiten retiros \nde dinero, reintegros y préstamos con beneficios tributa-\nrios por los impuestos de ciertos planes de jubilación para \naquellos contribuyentes que sufrieron pérdidas económi-\ncas como resultado del huracán Harvey y la tormenta tro-\npical Harvey, los huracanes Irma y María o los incendios \nforestales incontrolables en California. Para más informa-\nción, vea Arreglos IRA y Otros Planes de Jubilación, más \nadelante.\nDías de presencia. Debido al huracán Irma y al huracán \nMaría, el período de ausencia de 14 días que resulta de \nun desastre mayor, el cual no cuenta en contra de sus \ndías de presencia fuera de un territorio estadounidense \nrelevante, ha sido extendido a 268 días. Para más infor-\nmación, vea Días de Presencia en un Territorio de los Es-\ntados Unidos, más adelante.\nCálculos para el crédito tributario adicional por hijos \npara ciertos residentes bona fide de Puerto Rico. La \nley que provee alivio contributivo para aquéllos que han \nsido afectados por el huracán Irma o María incluye una \ndisposición que le permite a los residentes bona fide de \nPuerto Rico calcular el crédito tributario adicional por hijos \n(ACTC, por sus siglas en inglés) de una manera distinta. \nPara más información, vea Crédito tributario adicional por \nhijos para residentes bona fide de Puerto Rico, más ade-\nlante.\nRecordatorio\nFotografías de niños desaparecidos. El Servicio de \nImpuestos Internos (IRS, por sus siglas en inglés) se com-\nplace en colaborar con el National Center for Missing & \nExploited Children® (Centro Nacional para Niños \nDesaparecidos y Explotados® o NCMEC, por sus siglas \nen inglés). Esta publicación puede contener fotografías de \nniños desaparecidos seleccionadas por el Centro en pá-\nginas que de otra manera estarían en blanco. Usted pue-\nde ayudar a que estos niños regresen a sus hogares si al \nmirar sus fotografías los identifica y llama gratis al 1-800-\nTHE-LOST (1-800-843-5678).\nIntroducción\nEn esta publicación se explican las disposiciones espe-\nciales de la ley tributaria para ayudar a los contribuyentes \ny a las empresas a recuperarse del impacto de los desas-\ntres calificados para 2016 y los desastres calificados para \n2017 atribuibles al huracán Harvey y la tormenta tropical \nHarvey, el huracán Irma, el huracán María y los incendios \nforestales incontrolables en California. También se pro-\nporciona información para los contribuyentes en ciertas \náreas en las que el Presidente declaró área de desastre \nmayor en 2017, incluyendo las víctimas de incendios fo-\nrestales incontrolables en California, inundaciones, ava-\nlanchas de lodo y avalanchas de escombros. Para obte-\nner información sobre cómo solicitar alivio, y sobre la \nayuda y el alivio de emergencia para individuos y \nPublicación 976(SP) (Febrero 2018)\n Página 3\n", "empresas, visite IRS.gov/DisasterTaxRelief, en inglés. \nPara más información sobre la ayuda y el alivio de emer-\ngencia para individuos y empresas, visite Ayuda y alivio \npor emergencia en casos de desastre para las personas y \nlos negocios. Para obtener información adicional sobre \nlos desastres declarados federalmente en 2016 y 2017, \nvea FEMA.gov/Disasters, en inglés.\nComentarios y sugerencias. Agradecemos sus co-\nmentarios sobre esta publicación además de sugerencias \npara ediciones futuras.\nPuede enviarnos comentarios en la página IRS.gov/\nFormComments, en inglés.\nO nos puede escribir a:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nAunque no podemos contestar individualmente a cada \ncomentario que recibimos, sí agradecemos su opinión y la \ntendremos en cuenta al revisar nuestros productos de im-\npuestos.\nCómo pedir formularios y publicaciones. Acceda \nal sitio web IRS.gov/FormsPubs, disponible en inglés, pa-\nra descargar formularios y publicaciones. De otro modo, \npuede visitar la página IRS.gov/OrderForms, en inglés, \npara pedir formularios e instrucciones del año actual y de \naños anteriores. Recibirá su pedido dentro de 10 días la-\nborables.\nPreguntas sobre los impuestos. Si tiene una pre-\ngunta sobre impuestos que no ha sido contestada con la \ninformación presentada en esta publicación, consulte la \ninformación disponible en IRS.gov/Espanol y la sección ti-\ntulada Cómo Obtener Ayuda con los Impuestos hacia el fi-\nnal de esta publicación.\nArtículos de interés\nA usted quizás le interese ver:\nPublicaciones\nCharitable Contributions (Donaciones \ncaritativas), en inglés\nHechos Fortuitos, Desastres y Robos\nTax Guide for Individuals With Income From \nU.S. Possessions (Guía tributaria para \npersonas físicas con ingresos de territorios de \nlos Estados Unidos), en inglés\nRegistro de Pérdidas por Hechos Fortuitos \n(Imprevistos), Desastres y Robos (Propiedad \nde Uso Personal)\nBusiness Casualty, Disaster, and Theft Loss \nWorkbook (Registro de pérdidas por hechos \nfortuitos, desastres y robos comerciales), en \ninglés\nContributions to Individual Retirement \nArrangements (IRAs) (Aportaciones a los \n 526\n 547 (SP)\n 570\n 584 (SP)\n 584-B\n 590-A\narreglos para la jubilación (Arreglos IRA)), en \ninglés\nDistributions from Individual Retirement \nArrangements (IRAs) (Distribuciones de los \narreglos para la jubilación (Arreglos IRA)), en \ninglés\nCrédito por Ingreso del Trabajo (EIC)\nGuía de Recursos en Caso de \nDesastres —Para personas físicas y negocios\nDisaster Relief—Providing Assistance Through \nCharitable Organizations (Alivio en casos de \ndesastres —Proporcionando asistencia a \ntravés de las organizaciones caritativas), en \ninglés\nFormulario (e Instrucciones)\nChild Tax \nCredit (Crédito tributario por hijos), en inglés\nU.S. Self-Employment Tax Return \n(Including the Additional Child Tax Credit for \nBona Fide Residents of Puerto Rico) \n(Declaración de la contribución federal sobre \nlos ingresos del trabajo por cuenta propia \n(incluyendo el crédito tributario adicional por \nhijos para residentes bona fide de Puerto Rico), \nen inglés\nDistributions From Pensions, Annuities, \nRetirement or Profit-Sharing Plans, IRAs, \nInsurance Contracts, etc. (Distribuciones de \npensiones, anualidades, planes de jubilación o \nde participación en las ganancias, arreglos IRA, \ncontratos de seguros, etc.), en inglés\nRequest for Copy of Tax Return (Solicitud de \ncopia de declaración de impuestos), en inglés\nRequest for Transcript of Tax Return \n(Solicitud de un trasunto de la declaración de \nimpuestos), en inglés\nFormulario Abreviado para la \nSolicitud de un Trasunto de la Declaración de \nImpuestos Personales\nCasualties and Thefts (Hechos fortuitos y \nrobos), en inglés\nCredits for Affected Disaster Area \nEmployers (Créditos para los empleadores \nafectados del área de desastre), en inglés\nQualified 2016 Disaster Retirement Plan \nDistributions and Repayments (Reintegros y \ndistribuciones calificados por motivos de \ndesastre de planes de jubilación para 2016), en \ninglés\nQualified 2017 Disaster Retirement Plan \nDistributions and Repayments (Reintegros y \ndistribuciones calificados por motivos de \ndesastre de planes de jubilación para 2017), en \ninglés\n 590-B\n 596 (SP)\n 2194 (SP)\n 3833\n Anexo 8812 (Formulario 1040A o 1040)\n 1040-SS\n 1099-R\n 4506 \n 4506-T\n 4506T-EZ(SP)\n 4684\n 5884-A\n 8915A\n 8915B\nPágina 4 \nPublicación 976(SP) (Febrero 2018)\n", "Para más información sobre cómo obtener publicaciones \ny formularios, vea la sección Cómo Obtener Ayuda con \nlos Impuestos al final de esta publicación.\nDefiniciones\nEn esta publicación se utilizarán las siguientes definicio-\nnes.\nDesastre Calificado para 2016\nUn desastre calificado para 2016 abarca aquella área \nque el Presidente de los Estados unidos declaró como \ndesastre mayor conforme a la sección 401 de la Robert T. \nStafford Disaster Relief and Emergency Assistance Act \n(Ley Robert T. Stafford de Alivio en Caso de Desastres y \nAyuda en Emergencias) durante el año calendario 2016 \npara garantizar la asistencia federal por desastre. Un área \nde desastre calificada para 2016 es un área para la cual \nse declaró un desastre mayor. Vea la tabla Desastres Ca-\nlificados para 2016, más adelante, para obtener una lista \nde los desastres declarados por el Presidente en 2016.\nNo todas las reglas especiales de alivio tributario \npor desastre se aplican a los desastres califica-\ndos para 2016. Cierta pérdida personal por hecho \nfortuito y alivio de plan de jubilación están disponibles por \ndesastres calificados para 2016. Otros alivios que se ex-\nplican en esta publicación sólo están disponibles para \nciertos desastres declarados a nivel federal en 2017.\nDesastre Calificado para 2017\nUn desastre calificado para 2017 incluye el huracán \nHarvey y la tormenta tropical Harvey, el huracán Irma, el \nhuracán María y los incendios forestales incontrolables en \nCalifornia. Estos desastres ocurrieron en áreas determi-\nnadas por el Presidente de los Estados Unidos conforme \na la sección 401 de la Robert T. Stafford Disaster Relief \nand Emergency Assistance Act (Ley Robert T. Stafford de \nAlivio en Caso de Desastres y Ayuda en Emergencias) \ndurante el año calendario 2017 para garantizar la asisten-\ncia federal por desastre.\nNo todos los desastres declarados a nivel federal \nen 2017 se consideran desastres calificados para \n2017. Sólo el huracán Harvey y la tormenta tropi-\ncal Harvey, el huracán Irma, el huracán María y los incen-\ndios forestales incontrolables en California mencionados \nanteriormente se consideran desastres calificados para \n2017 con fines especiales de alivio de impuestos por de-\nsastres.\nÁrea de Desastre del Huracán Harvey\nEl área de desastre del huracán Harvey abarca el área \nque el Presidente declaró como área de desastre mayor \ndebido al huracán Harvey antes del 17 de octubre de \n2017. El área de desastre del huracán Harvey abarca el \nestado de Texas en su totalidad.\nPRECAUCION\n´\n!\nPRECAUCION\n´\n!\nLa tormenta tropical Harvey en Louisiana también está \ncubierta por la definición del área de desastre del huracán \nHarvey y cubre todo el estado de Louisiana.\nÁrea de Desastre del Huracán Harvey \n(o Tormenta Tropical Harvey) con \nCobertura\nEl IRS ha designado una parte del área del huracán Har-\nvey como área de desastre con cobertura. El área de de-\nsastre del huracán Harvey (o Tormenta Tropical Har-\nvey) con cobertura abarca las siguientes parroquias y \ncondados en Louisiana y Texas.\nLouisiana. Las parroquias de Acadia, Allen, Assumption, \nBeauregard, Calcasieu, Cameron, DeSoto, Iberia, Jeffer-\nson Davis, Lafayette, Lafourche, Natchitoches, Plaquemi-\nnes, Rapides, Red River, Sabine, St. Charles, St. Mary, \nVermilion y Vernon.\nTexas. Los condados de Aransas, Austin, Bastrop, Bee, \nBexar, Brazoria, Burleson, Caldwell, Calhoun, Chambers, \nColorado, Comal, Dallas, DeWitt, Fayette, Fort Bend, Gal-\nveston, Goliad, Gonzales, Grimes, Guadalupe, Hardin, \nHarris, Jackson, Jasper, Jefferson, Jim Wells, Karnes, \nKleberg, Lavaca, Lee, Liberty, Madison, Matagorda, Mi-\nlam, Montgomery, Newton, Nueces, Orange, Polk, Refu-\ngio, Sabine, San Augustine, San Jacinto, San Patricio, Ta-\nrrant, Travis, Tyler, Victoria, Walker, Waller, Washington y \nWharton.\nA fin de asegurar un procesamiento correcto de la do-\ncumentación, los contribuyentes afectados deben escribir \n(a mano con tinta roja o a máquina si presenta una decla-\nración electrónica) la designación del desastre pertinente \nen la parte superior de cualesquier formularios o docu-\nmentos que presenten ante el IRS (ya sea: “Louisiana, \nTropical Storm Harvey” (Louisiana, tormenta tropical Har-\nvey) o “Texas, Hurricane Harvey” (Texas, huracán Har-\nvey)). Los contribuyentes afectados también pueden \nidentificarse ante el personal del IRS o hacer preguntas \nrelacionadas con los huracanes llamando a la línea espe-\ncial de emergencia en caso de desastres del IRS al \n1-866-562-5227.\nZona de Desastre del Huracán Harvey\nEl término zona de desastre del huracán Harvey abar-\nca el área de desastre del huracán Harvey determinada \npor el Presidente para garantizar la asistencia individual, \no individual y pública, del gobierno federal debido al hura-\ncán Harvey.\nLos siguientes condados están en la zona de desastre \ndel huracán Harvey.\nTexas. Aransas, Austin, Bastrop, Bee, Brazoria, Cald-\nwell, Calhoun, Chambers, Colorado, DeWitt, Fayette, Fort \nBend, Galveston, Goliad, Gonzales, Grimes, Hardin, Ha-\nrris, Jackson, Jasper, Jefferson, Karnes, Kleberg, Lavaca, \nLee, Liberty, Matagorda, Montgomery, Newton, Nueces, \nPublicación 976(SP) (Febrero 2018)\n Página 5\n", "Orange, Polk, Refugio, Sabine, San Jacinto, San Patricio, \nTyler, Victoria, Walker, Waller y Wharton.\nÁrea de Desastre del Huracán Irma\nEl área de desastre del huracán Irma abarca aquélla \nque el Presidente declaró desastre mayor antes del 17 de \noctubre de 2017 debido al huracán Irma. El área de de-\nsastre del huracán Irma abarca los estados de Florida, \nGeorgia y Carolina del Sur en su totalidad, el territorio de \nlas Islas Vírgenes Estadounidenses y el Estado Libre Aso-\nciado de Puerto Rico.\nÁrea de Desastre del Huracán Irma \ncon Cobertura\nEl IRS ha designado una parte del área del huracán Irma \ncomo área de desastre con cobertura. El área de desas-\ntre con cobertura del huracán Irma abarca los siguien-\ntes territorios y estados.\nFlorida. Todos los 67 condados de Florida.\nGeorgia. Todos los 159 condados de Georgia.\nPuerto Rico. Los municipios afectados por el huracán Ir-\nma fueron Adjuntas, Aguas Buenas, Barranquitas, Baya-\nmón, Camuy, Carolina, Cataño, Ciales, Comerío, Culebra, \nCanóvanas, Dorado, Fajardo, Guaynabo, Gurabo, Hatillo, \nJayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, \nOrocovis, Patillas, Quebradillas, Salinas, San Juan, Toa \nBaja, Utuado, Vega Baja, Vieques y Yauco.\nCarolina del Sur. Los condados de Abbeville, Allandale, \nAnderson, Bamberg, Barnwell, Beaufort, Berkeley, Char-\nleston, Colleton, Dorchester, Edgefield, Georgetown, \nHampton, Jasper, McCormick, Newberry, Oconee, Pi-\nckens y Saluda.\nIslas Vírgenes Estadounidenses. Las islas de St. \nCroix, St. John y St. Thomas.\nA fin de asegurar un procesamiento correcto de la do-\ncumentación, los contribuyentes afectados deben escribir \n(a mano con tinta roja o a máquina si presenta una decla-\nración electrónica) la designación del desastre pertinente \nen la parte superior de cualesquier formularios o docu-\nmentos que presenten ante el IRS (ya sea: “Florida, Hurri-\ncane Irma” (Florida, huracán Irma), “Georgia, Hurricane Ir-\nma” (Georgia, huracán Irma), “U.S. Virgin Islands, \nHurricane Irma” (Islas Vírgenes Estadounidenses, hura-\ncán Irma), “Puerto Rico, Hurricane Irma” (Puerto Rico, hu-\nracán Irma) o “South Carolina, Hurricane Irma” (Carolina \ndel Sur, huracán Irma)). Los contribuyentes afectados \ntambién pueden identificarse ante el personal del IRS o \nhacer preguntas relacionadas con los huracanes llaman-\ndo a la línea especial de emergencia en caso de desas-\ntres del IRS al 1-866-562-5227.\nZona de Desastre del Huracán Irma\nEl término zona de desastre del huracán Irma abarca \nla parte del área de desastre del huracán Irma determina-\nda por el Presidente para garantizar la asistencia indivi-\ndual, o individual y pública, del gobierno federal debido al \nhuracán Irma.\nLos siguientes condados, municipios e islas de los \nEE.UU. se encuentran en la zona de desastre del huracán \nIrma.\nFlorida. Alachua, Baker, Bradford, Brevard, Broward, \nCharlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, \nDuval, Flagler, Gilchrist, Glades, Hamilton, Hardee, \nHendry, Hernando, Highlands, Hillsborough, Indian River, \nLafayette, Lake, Lee, Levy, Manatee, Marion, Martin, Mia-\nmi-Dade, Monroe, Nassau, Okeechobee, Orange, Osceo-\nla, Palm Beach, Pasco, Pinellas, Polk, Putnam, Sarasota, \nSeminole, St. Johns, St. Lucie, Sumter, Suwannee, Union \ny Volusia.\nGeorgia. Camden, Charlton, Chatham, Coffee, Glynn, Li-\nberty y McIntosh.\nPuerto Rico. Canóvanas, Cataño, Culebra, Dorado, Fa-\njardo, Loíza, Luquillo, Toa Baja, Vega Baja y Vieques.\nIslas Vírgenes Estadounidenses. Las islas de St. John \ny St. Thomas.\nÁrea de Desastre del Huracán María\nEl área de desastre del huracán María abarca aquella \nárea que el Presidente declaró como desastre mayor an-\ntes del 21 de septiembre de 2017 debido al huracán Ma-\nría. El área de desastre del huracán María abarca el terri-\ntorio de las Islas Vírgenes Estadounidenses y el Estado \nLibre Asociado de Puerto Rico en su totalidad.\nÁrea de Desastre del Huracán María \ncon Cobertura\nEl IRS ha designado una parte del área del huracán María \ncomo área de desastre con cobertura. El área de desas-\ntre del huracán María con cobertura abarca los si-\nguientes municipios e islas.\nPuerto Rico. Todos los 78 municipios de Puerto Rico.\nIslas Vírgenes Estadounidenses. Las islas de St. \nCroix, St. John y St. Thomas.\nA fin de asegurar un procesamiento correcto de la do-\ncumentación, los contribuyentes afectados deben escribir \n(a mano con tinta roja o a máquina si presenta una decla-\nración electrónica) la designación del desastre pertinente \nen la parte superior de cualesquier formularios o docu-\nmentos que presenten ante el IRS (ya sea: “Puerto Rico, \nHurricane Maria” (Puerto Rico, huracán María) o “U.S. Vir-\ngin Islands, Hurricane Maria” (Islas Vírgenes Estadouni-\ndenses, huracán María)). Los contribuyentes afectados \ntambién pueden identificarse ante el personal del IRS o \nPágina 6 \nPublicación 976(SP) (Febrero 2018)\n", "hacer preguntas relacionadas con los huracanes llaman-\ndo a la línea especial de emergencia en caso de desas-\ntres del IRS al 1-866-562-5227.\nZona de Desastre del Huracán María\nEl término zona de desastre del huracán María abarca \nuna parte del área de desastre del huracán María determi-\nnada por el Presidente para garantizar la asistencia indivi-\ndual, o individual y pública, del gobierno federal debido al \nhuracán María.\nLos siguientes municipios e islas de los EE.UU. se en-\ncuentran en la zona de desastre del huracán María.\nPuerto Rico. Todos los 78 municipios de Puerto Rico.\nIslas Vírgenes Estadounidenses. Las islas de St. \nCroix, St. John y St. Thomas.\nÁrea de Desastre de los Incendios \nForestales Incontrolables en \nCalifornia\nEl área de desastre de incendios forestales incontro-\nlables en California abarca aquella área que el Presi-\ndente declaró como desastre mayor entre el 1 de enero \nde 2017 y el 18 de enero de 2018 debido a los incendios \nforestales incontrolables en California. El área de desas-\ntre de incendios forestales incontrolables en California cu-\nbre todo el estado de California.\nÁrea de Desastre de los Incendios \nForestales Incontrolables en \nCalifornia con Cobertura\nEl IRS ha designado una parte del área de desastre de \nlos incendios forestales incontrolables en California como \nárea de desastre con cobertura. El área de desastre de \nlos incendios forestales incontrolables en California \nabarca los condados de Butte, Lake, Mendocino, Napa, \nNevada, Orange, Solano, Sonoma y Yuba.\nA fin de asegurar un procesamiento correcto de la do-\ncumentación, los contribuyentes afectados deben escribir \n(a mano con tinta roja o a máquina si presenta una decla-\nración electrónica) la designación del desastre pertinente \nen la parte superior de cualesquier formularios o docu-\nmentos que presenten ante el IRS (ya sea: “California, \nWildfires” (California, incendios forestales incontrola-\nbles)). Los contribuyentes afectados también pueden \nidentificarse ante el personal del IRS o hacer preguntas \nrelacionadas con los incendios forestales incontrolables \nllamando a la línea especial de emergencia en caso de \ndesastres del IRS al 1-866-562-5227.\nZona de Desastre de los Incendios \nForestales Incontrolables en \nCalifornia \nEl término zona de desastre de los incendios foresta-\nles incontrolables en California abarca una parte del \nárea de desastre de los incendios forestales incontrola-\nbles en California determinada por el Presidente para ga-\nrantizar la asistencia individual, o individual y pública, por \nparte del gobierno federal debido a los incendios foresta-\nles incontrolables en California.\nLos siguientes condados se encuentran en la zona de \ndesastre de los incendios forestales incontrolables en Ca-\nlifornia.\nCalifornia. Butte, Lake, Mendocino, Napa, Nevada, \nOrange, Sonoma y Yuba.\nVíctimas de Incendios Forestales \nIncontrolables en California, \nInundaciones, Avalanchas de Lodo y \nAvalanchas de Escombros\nEl área de desastre de los incendios forestales in-\ncontrolables, las inundaciones, las avalanchas de lo-\ndo y las avalanchas de escombros en California ha \nsido designada por el IRS como área de desastre con co-\nbertura y abarca los condados de Los Ángeles, Riverside, \nSan Diego, Santa Bárbara y Ventura.\nA fin de asegurar un procesamiento correcto de la do-\ncumentación, los contribuyentes afectados deben escribir \n(a mano con tinta roja o a máquina si presenta una decla-\nración electrónica) la designación del desastre pertinente \nen la parte superior de cualesquier formularios o docu-\nmentos que presenten ante el IRS (ya sea: “California, \nWildfires, Flooding, Mudflows, and Debris Flows” (Califor-\nnia, incendios forestales incontrolables, inundaciones, \navalanchas de lodo y avalanchas de escombros)). Los \ncontribuyentes afectados también pueden identificarse \nante el personal del IRS o hacer preguntas llamando a la \nlínea especial de emergencia en caso de desastres del \nIRS al 1-866-562-5227.\nPrórrogas de las Fechas de \nVencimiento Tributarias\nEl IRS ha extendido las fechas de vencimiento aplicables \npara presentar la declaración de impuestos, el pago de \nimpuestos y para efectuar otros actos que requieren ac-\nción inmediata de parte de ciertos contribuyentes afecta-\ndos por el huracán Harvey, la tormenta tropical Harvey, el \nhuracán Irma y los incendios forestales incontrolables en \nCalifornia hasta el 31 de enero de 2018; hasta el 30 de \nabril de 2018 para los contribuyentes afectados por los \nincendios forestales incontrolables, inundaciones, avalan-\nchas de lodo y avalanchas de escombros en California; o \nhasta el 29 de junio de 2018 para los contribuyentes \nPublicación 976(SP) (Febrero 2018)\n Página 7\n", "afectados por el huracán María en Puerto Rico y la Islas \nVírgenes Estadounidenses. La prórroga es aplicable a fe-\nchas de vencimiento (ya sean originales o prorrogadas) \nque ocurran durante los períodos siguientes:\nDespués del 22 de agosto de 2017 y antes del 31 de \nenero de 2018 para los contribuyentes de Texas afec-\ntados por el huracán Harvey.\nDespués del 26 de agosto de 2017 y antes del 31 de \nenero de 2018 para los contribuyentes de Louisiana \nafectados por la tormenta tropical Harvey.\nDespués del 3 de septiembre de 2017 y antes del 31 \nde enero de 2018 para los contribuyentes de Florida \nafectados por el huracán Irma.\nDespués del 4 de septiembre de 2017 y antes del 31 \nde enero de 2018 para los contribuyentes de las Islas \nVírgenes Estadounidenses y Puerto Rico afectados \npor el huracán Irma.\nDespués del 5 de septiembre de 2017 y antes del 31 \nde enero de 2018 para los contribuyentes de Carolina \ndel Sur afectados por el huracán Irma.\nDespués del 6 de septiembre de 2017 y antes del 31 \nde enero de 2018 para los contribuyentes de Georgia \nafectados por el huracán Irma.\nDespués del 15 de septiembre de 2017 y antes del 29 \nde junio de 2018 para los contribuyentes de las Islas \nVírgenes Estadounidenses afectados por el huracán \nMaría.\nDespués del 16 de septiembre de 2017 y antes del 29 \nde junio de 2018 para contribuyentes de Puerto Rico \nafectados por el huracán María.\nDespués del 7 de octubre de 2017 y antes del 31 de \nenero de 2018 para los contribuyentes afectados por \nlos incendios forestales incontrolables en California.\nDespués del 3 de diciembre de 2017 y antes del 30 \nde abril de 2018 para los contribuyentes afectados \npor los incendios forestales incontrolables, inundacio-\nnes, avalanchas de lodo y avalanchas de escombros \nen California.\nContribuyentes afectados. Los contribuyentes afecta-\ndos elegibles para obtener una prórroga son los siguien-\ntes:\nCualquier persona persona física cuya residencia \nprincipal esté ubicada en una área de desastre con \ncobertura.\nCualquier entidad comercial o empresario por cuenta \npropia cuyo lugar principal de trabajo se encuentre en \nun área de desastre con cobertura.\nCualquier persona física que sea un trabajador de so-\ncorro afiliado a un gobierno reconocido o una organi-\nzación filantrópica y que esté asistiendo en un área de \ndesastre con cobertura.\nCualquier persona física, entidad comercial o empre-\nsario por cuenta propia cuya documentación o regis-\ntros necesarios para cumplir con una fecha de venci-\nmiento de impuestos prorrogada se encuentran en un \nárea de desastre con cobertura. La residencia princi-\npal o lugar principal de trabajo no necesariamente tie-\nne que estar ubicada en el área de desastre con co-\nbertura.\nCualquier caudal hereditario o fideicomiso cuya docu-\nmentación o registros necesarios para cumplir con \nuna fecha de impuestos prorrogada, se encuentran en \nun área de desastre con cobertura.\nEl cónyuge en una declaración conjunta con un contri-\nbuyente que es elegible para aplazamientos.\nCualquier persona física, entidad comercial o empre-\nsario por cuenta propia no ubicado en un área de de-\nsastre con cobertura, pero cuya documentación o re-\ngistros necesarios para cumplir con una fecha de \nvencimiento de impuestos prorrogada se encuentran \nen un área de desastre con cobertura.\nCualquier persona física que haya visitado el área de \ndesastre con cobertura que haya sufrido lesiones o \nhaya fallecido como consecuencia del desastre.\nCualquier otra persona que el IRS determine que ha \nsido afectada por un desastre declarado como tal por \nel gobierno federal.\nActos prorrogados. Se han prorrogado las fechas de \nvencimiento para llevar a cabo lo siguiente:\nPresentación de declaraciones de impuestos sobre el \ningreso, caudal hereditario, donaciones, traspasos \nentre generaciones, impuesto sobre artículos de uso y \nconsumo o impuesto sobre la nómina.\nPago de cualquier impuesto sobre el ingreso, caudal \nhereditario, donaciones, traspasos entre generacio-\nnes, impuesto sobre artículos de uso y consumo o im-\npuesto sobre la nómina. Esto también incluye el pago \nde impuestos estimados.\nHacer ciertas aportaciones, distribuciones, recaracte-\nrización de aportaciones, o hacer una transferencia \nhacia o desde un plan de jubilación calificado.\nPresentar ciertas peticiones ante el Tribunal Tributa-\nrio.\nPresentar una reclamación de crédito o reembolso \npor cualquier impuesto.\nEntablar una demanda sobre alguna reclamación de \ncrédito o reembolso.\nCiertos otros actos que se describen en el Revenue \nProcedure 2007-56 (Procedimiento Administrativo Tri-\nbutario 2007-56). Puede encontrar este procedimien-\nto en la página 388 del Internal Revenue Bulletin \n2007-34 (Boletín de Impuestos Internos 2007-34) en \nIRS.gov/irb/2007-34_IRB#RP-2007-56.\nCondonación de interés y multas. El IRS pudiera con-\ndonar el interés y las multas sobre cualquier impuesto so-\nbre el ingreso, caudal hereditario, donaciones, nómina o \nartículos de uso y consumo que no se ha pagado en su \ntotalidad durante el plazo de una prórroga.\nPágina 8 \nPublicación 976(SP) (Febrero 2018)\n", "Incentivos por Donaciones \nCaritativas\nSuspensión Temporal de los Límites \nsobre las Donaciones Caritativas\nIndividuos. En la mayoría de los casos, la cantidad de \ncontribuciones caritativas que puede deducir en el Anexo \nA (Formulario 1040) como una deducción detallada está \nlimitada a un porcentaje (usualmente 50%) de su ingreso \nbruto ajustado (AGI, por sus siglas en inglés) y por una li-\nmitación general de las deducciones detalladas. Las con-\ntribuciones calificadas no están sujetas a estas dos limita-\nciones. Pero vea Limitación, más adelante, para un límite \nque se aplica. Una “donación calificada” tiene que cumplir \ncon los siguientes criterios:\nEs una donación caritativa pagada en efectivo o che-\nque después del 22 de agosto de 2017 y antes del 1 \nde enero de 2018 para el huracán Harvey o la tormen-\nta tropical Harvey, el huracán Irma o el huracán María; \no después del 7 de octubre de 2017 y antes del 1 de \nenero de 2018 para los incendios forestales incontro-\nlables en California.\nSe paga a una organización con un límite del 50% \n(que no sean ciertas fundaciones privadas descritas \nen la sección 509(a)(3)).\nEs pagadero por los esfuerzos de alivio en el área de \ndesastre del huracán Harvey, el área de desastre del \nhuracán Irma, el área de desastre del huracán María o \nel área de desastre de los incendios forestales incon-\ntrolables en California.\nUsted obtiene un reconocimiento escrito por contem-\nporaneidad (según el significado de la sección 170(f)\n(8)) de la organización que dicha donación fue utiliza-\nda para los esfuerzos de alivio.\nUsted elije tratar la donación caritativa como una do-\nnación calificada.\nExcepción. Las donaciones calificadas no incluyen \nuna donación hecha a un fondo o cuenta separadas para \nel cual usted (o cualquier persona a quien usted nombre o \ndesigne) tenga o espere tener privilegios de asesoría rela-\ncionados con las distribuciones o inversiones basadas en \nsu donación.\nLimitación. Su deducción por donaciones calificadas \nse limita a su ingreso bruto ajustado (AGI, por sus siglas \nen inglés) menos su deducción por todas las demás do-\nnaciones caritativas. Puede trasladar cualquier donación \nque no sea posible deducir para 2017 debido a este lími-\nte. En 2018, trate el sobrante de sus donaciones califica-\ndas no utilizadas como un sobrante de donaciones suje-\ntas al límite del 50%.\nElección. Usted realiza la elección anotando la canti-\ndad de sus donaciones calificadas en la línea de puntos \njunto a la línea 16 del Anexo A (Formulario 1040). \nAsegúrese de incluir también esta cantidad en el total que \ndeclare en la línea 16.\nSociedades anónimas. Una sociedad anónima (que no \nsea una sociedad anónima de tipo S) puede elegir dedu-\ncir donaciones calificadas en efectivo independientemen-\nte del límite del 10% sobre el ingreso tributable si las do-\nnaciones se efectuaron por esfuerzos de alivio después \ndel 22 de agosto de 2017 pero antes del 1 de enero de \n2018 para el huracán Harvey o la tormenta tropical Har-\nvey, el huracán Irma o el huracán María; o después del 7 \nde octubre de 2017 y antes del 1 de enero de 2018 para \nlos incendios forestales incontrolables en California a una \norganización caritativa calificada (sin incluir ciertas funda-\nciones privadas que se describen en la sección 509(a)(3)) \no el donante recomendó los fondos descritos en la sec-\nción 4966(d)(2). La deducción de la sociedad anónima \npor estas donaciones calificadas se limita al 100% del in-\ngreso tributable (tal como se modificó para el límite del \n10%) menos la deducción de dicha sociedad anónima por \nel resto de sus donaciones caritativas. Cualquier dona-\nción calificada que sobrepase ese límite podrá traspasar-\nse a los próximos 5 años, sujeta al límite del 10%.\nSocios colectivos y accionistas. Cada socio de una \nsociedad colectiva y cada accionista de una sociedad \nanónima de tipo S elige por separado no aplicar el límite \ncorrespondiente.\nMás información. Para obtener mayor información, vea \nla Publicación 526, Charitable Contributions (Donaciones \ncaritativas), en inglés. La Publicación 526 incluye una ho-\nja de trabajo que puede utilizar para determinar su deduc-\nción si es que hay algún límite que sea aplicable a sus do-\nnaciones caritativas.\nPérdidas por Hechos Fortuitos \ny Robos\nLa siguiente sección proporciona información sobre el ali-\nvio especial relacionado con las pérdidas personales por \nhechos fortuitos. Para obtener más información, consulte \nel Formulario 4684, Casualties and Thefts (Hechos fortui-\ntos y robos), en inglés, y sus instrucciones por separado, \ny la Publicación 547(SP), Hechos Fortuitos, Desastres y \nRobos.\nPérdidas Calificadas por Desastre\nLas pérdidas personales por hechos fortuitos como resul-\ntado de desastres declarados federalmente ocurridos en \n2016, así como pérdidas por el huracán Harvey o la tor-\nmenta tropical Harvey, el huracán Irma, el huracán María \ny los incendios forestales incontrolables en California ocu-\nrridos en 2017, pueden ser reclamados como una pérdida \ncalificada por desastre en su Formulario 4684, en inglés. \nPuede deducir las pérdidas calificadas por desastres de \n2016 y 2017 para fines regulares y de impuesto mínimo \nalternativo (AMT, por sus siglas en inglés) sin detallar \nPublicación 976(SP) (Febrero 2018)\n Página 9\n", "otras deducciones en el Anexo A (Formulario 1040). Ade-\nmás, su pérdida neta calificada por hechos fortuitos de \nestos desastres no necesita exceder el 10% de su ingre-\nso bruto ajustado (AGI, por sus siglas en inglés) para cali-\nficar para la deducción, pero el límite de $100 por hecho \nfortuito se ha aumentado a $500. Vea la tabla Desastres \nCalificados para 2016, más adelante, para obtener una \nlista de los desastres declarados federalmente en 2016 y \nlas Pérdidas calificadas por desastre para 2017 a conti-\nnuación.\nPérdidas calificadas por desastre para 2017. Una \npérdida calificada por desastre para 2017 es una pérdida \npor hecho fortuito causada por:\nEl huracán Harvey o la tormenta tropical Harvey en el \nárea de desastre del huracán Harvey después del 22 \nde agosto de 2017,\nEl huracán Irma en el área de desastre del huracán Ir-\nma después del 3 de septiembre de 2017,\nEl huracán María en el área de desastre del huracán \nMaría después del 15 de septiembre de 2017 o\nLos incendios forestales incontrolables en California \nen el área de desastre de los incendios forestales in-\ncontrolables en California después del 7 de octubre \nde 2017.\nAdemás, la declaración federal del desastre tiene que \nhaberse realizado antes del 21 de septiembre de 2017 \npara el huracán María; antes del 17 de octubre de 2017 \npara el huracán Harvey o la tormenta tropical Harvey y el \nhuracán Irma; y entre el 1 de enero de 2017 y el 18 de \nenero de 2018 para los incendios forestales incontrola-\nbles en California.\nVea el Formulario 4684, en inglés, y sus instrucciones \npor separado para obtener información y para obtener las \nreglas computacionales para reclamar el reembolso espe-\ncial por estas pérdidas calificadas por desastre al comple-\ntar la línea 11 y la línea 15 del Formulario 4684, en inglés.\nElección para Deducir la Pérdida en \nel Año Anterior\nLas pérdidas por hechos fortuitos y robos, por lo general, \nson deducibles sólo en el año en que ocurrió la pérdida. \nUna pérdida, por lo general, se sostiene en el año en que \nocurrió el hecho fortuito o el robo. Una pérdida puede tra-\ntarse como que ocurrió en un año anterior si, por ejemplo, \nun reclamo de reembolso del seguro está pendiente en el \naño en que ocurrió el hecho fortuito o el robo. Sin embar-\ngo, si tiene una pérdida por hecho fortuito atribuible a un \ndesastre declarado por el gobierno federal, el cual garan-\ntiza la asistencia individual, o individual y pública (o am-\nbas), puede optar por deducir la pérdida en el año tributa-\nrio inmediatamente anterior a la pérdida. Por lo tanto, si \nsufrió pérdidas calificadas por desastre para 2017, puede \noptar por tener en cuenta la pérdida en su declaración de \nimpuestos de 2016 en lugar de su declaración de impues-\ntos de 2017. Una lista de áreas que requieren asistencia \nindividual, o individual y pública (o ambas) está disponible \nen el sitio web de la Agencia Federal para el Manejo de \nEmergencias (FEMA, por sus siglas en inglés) en \nFEMA.gov/Disasters, en inglés.\nEsta elección tiene que hacerse presentando su decla-\nración o declaración enmendada para el año anterior, y \nreclamar su pérdida por desastre en o antes de la fecha \nque sea 6 meses después de la fecha de vencimiento re-\ngular para presentar su declaración original (sin prórro-\ngas) para el año del desastre. Para la mayoría de las per-\nsonas, eso significa que puede elegir deducir una pérdida \npor desastre para 2017 en su declaración enmendada de \n2016 a más tardar el 15 de octubre de 2018.\nSi anteriormente obtuvo una prórroga de 6 meses para \npresentar su declaración original de 2016 y es un contri-\nbuyente afectado como resultado de una pérdida califica-\nda por desastre para 2017, tiene hasta el 31 de enero de \n2018 para presentarla oportunamente y hacer esta elec-\nción, excepto los contribuyentes afectados por el huracán \nMaría en Puerto Rico o las Islas Vírgenes Estadouniden-\nses que tienen hasta el 29 de junio de 2018 para hacerlo.\nReclamo de pérdidas calificadas por desastre para \n2017 en una declaración original o enmendada de \n2016. Si tiene una pérdida calificada por desastre para \n2017 y está presentando o enmendando su declaración \nde impuestos de 2016, escriba “Federally Declared Disas-\nter” (Desastre declarado federalmente) en la parte supe-\nrior del Formulario 1040, Formulario 1040NR o Formulario \n1040X (lo que corresponda). También tiene que comple-\ntar y adjuntar el Anexo A (Formulario 1040) y el Formula-\nrio 4684 de 2016, ambos en inglés. Si ya presentó su de-\nclaración de impuestos de 2016, puede enmendarla para \nreclamar su pérdida por desastre calificada presentando \nun Formulario 1040X. Consulte las Instrucciones para el \nFormulario 4684 de 2016, en inglés, para obtener más in-\nformación.\nSi no ha presentado su declaración de impuestos de \n2016 y desea reducir o aumentar su deducción estándar \npor la pérdida neta por desastre calificado en su declara-\nción de impuestos de 2016, utilice el Formulario 1040 o el \nFormulario 1040NR, ambos en inglés. Sin embargo, si de-\nsea aumentar su deducción estándar, tiene que presentar \nla declaración en papel. No puede presentar electrónica-\nmente. Escriba “Federally Declared Disaster” (Desastre \ndeclarado federalmente) en la parte superior de su decla-\nración de impuestos. Para calcular la pérdida neta califi-\ncada por desastre, consulte las Instrucciones para el For-\nmulario 4684, en inglés.\nMétodo de Refugio Tributario de \nÍndices de Costo para Calcular las \nPérdidas Relacionadas con \nHuracanes para Bienes Inmuebles \nResidenciales de Uso Personal\nEl Revenue Procedure 2018-09, 2018-2 I.R.B. 290 (Pro-\ncedimiento Administrativo Tributario 2018-09, 2018-2 \nI.R.B. \n290), \ndisponible \nen \nIRS.gov/irb/\n2018-02_IRB#RP-2018-09, en inglés, proporciona un mé-\ntodo de refugio tributario que puede utilizar para calcular \nPágina 10 \nPublicación 976(SP) (Febrero 2018)\n", "la cantidad de sus pérdidas por hechos fortuitos para sus \nbienes inmuebles de uso personal dañados o destruidos \nen Texas, Louisiana, Florida, Georgia, Carolina del Sur, el \nEstado Libre Asociado de Puerto Rico o el territorio de las \nIslas Vírgenes Estadounidenses como resultado del hura-\ncán Harvey, la tormenta tropical Harvey, el huracán Irma o \nel huracán María.\nPara calcular sus pérdidas por hechos fortuitos, por lo \ngeneral, tiene que determinar la reducción del valor justo \nde mercado (FMV, por sus siglas en inglés) de los bienes \ndañados utilizando una tasación competente o el costo de \nlas reparaciones realizadas. Pero el Revenue Procedure \n2018-09 \n(Procedimiento \nAdministrativo \nTributario \n2018-09), en inglés, proporciona un método de refugio tri-\nbutario que le permite determinar la reducción del valor \njusto de mercado (FMV) de sus bienes inmuebles resi-\ndenciales de uso personal de otras maneras. Si califica y \nutiliza el método de refugio tributario de índices de costo \ndescrito en el Procedimiento Administrativo Tributario \n2018-09, el IRS no cuestionará su determinación. El uso \ndel método de refugio tributario de índices de costo des-\ncrito en el Procedimiento Administrativo Tributario \n2018-09 no es obligatorio.\nBajo el método de refugio tributario de índices de cos-\nto, puede usar uno o más índices de costo para calcular la \npérdida por hecho fortuito de sus bienes inmuebles resi-\ndenciales de uso personal. El método de refugio tributario \nde índices de costo se puede usar si sufrió alguna pérdida \nbajo Categorías de daños, descrita más adelante.\nEl Procedimiento Administrativo Tributario 2018-09 \nproporciona tablas y métodos para calcular la reducción \ndel valor justo de mercado (FMV, por sus siglas en inglés) \npara cada categoría en función del costo por pie cuadra-\ndo o porcentaje de daño, el tamaño de los bienes y la ubi-\ncación geográfica.\nBienes inmuebles residenciales de uso personal. \nLos bienes inmuebles residenciales de uso personal, por \nlo general, son unas propiedades, incluyendo mejoras, \nque la persona posee, sufrió una pérdida fortuita y contie-\nne al menos una residencia personal. No incluye una resi-\ndencia personal si alguna parte de la residencia se utiliza \ncomo propiedad de alquiler o contiene una oficina utiliza-\nda para una actividad de ocupación o negocio que genere \ningreso o transacción efectuada con fines de lucro. Para \neste propósito, una residencia personal es una residencia \nunifamiliar o una unidad individual dentro de una casa \nadosada, dúplex o un grupo similar de unidades adjuntas. \nÉsta incluye cualquier estructura cerrada adjunta a la resi-\ndencia o unidad, como un garaje. No incluye una platafor-\nma o un pórtico protegido. Tampoco incluye una casa mó-\nvil, un remolque, un condominio ni ningún otro edificio del \ncual no sea dueño total en todos los componentes estruc-\nturales, como el techo, la cimentación o las paredes exte-\nriores.\nUn bien inmueble de uso personal no incluye una \npropiedad de alquiler residencial, una residencia \nque contiene una oficina en el hogar o una estruc-\ntura que contiene cinco o más unidades residenciales.\nPRECAUCION\n´\n!\nMejoras. El método de refugio tributario de índices de \ncosto se aplica sólo a tres tipos de mejoras en bienes in-\nmuebles residenciales de uso personal:\nUna residencia personal.\nUna estructura separada de construcción de marco \nde madera cerrado, con algunas capacidades eléctri-\ncas, sin calefacción o aire acondicionado y poco o \nningún acabado interior.\nUna plataforma.\nCategorías de daños. El Revenue Procedure 2018-09 \n(Procedimiento Administrativo Tributario 2018-09), en in-\nglés, proporciona siete tablas de índice que corresponden \na cada una de las categorías enumeradas a continuación \ne información sobre cómo calcular la reducción en el valor \njusto de mercado de bienes inmuebles residenciales de \nuso personal en cada una de las tablas. Las tablas inclu-\nyen el costo por pie cuadrado, teniendo en cuenta el ta-\nmaño de la residencia personal o el porcentaje de daños \na la residencia y la ubicación. Las categorías de daños \nson:\nUna pérdida total de una residencia personal;\nUna pérdida casi total de una residencia personal;\nUna inundación en el interior de una residencia perso-\nnal por más de un pie;\nUn daño estructural causado por el viento, la lluvia o \nlos escombros a una residencia personal;\nUn daño en el techo causado por el viento, la lluvia o \nlos escombros a una residencia personal;\nUn daño a una estructura separada; y\nUn daño a una plataforma.\nLas reglas especiales se aplican si necesita usar múlti-\nples categorías. Vea el Procedimiento Administrativo Tri-\nbutario 2018-09.\nPérdida total de una residencia personal. Tuvo una \npérdida total de una residencia personal si, durante uno \nde los huracanes de 2017, la residencia sufrió daños que \ncausaron cualquiera de los siguientes:\nLa residencia personal se derrumbó o se volvió es-\ntructuralmente defectuosa.\nEl gobierno estatal o local (o una subdivisión política \nde ambos) ha ordenado que la residencia personal \nsea demolida o reubicada.\nUsted vendió la residencia personal a una parte no re-\nlacionada por un precio que refleja el valor justo de \nmercado (FMV, por sus siglas en inglés) únicamente \ndel terreno en el que se encuentra la residencia.\nUsted perdió casi el total de la residencia y demolió \nesta residencia.\nPérdida casi total de una residencia personal. Una \npérdida casi total de una residencia personal ocurrió si, \ndurante uno o más de los huracanes de 2017, la residen-\ncia sufrió daños severos que requieren que retire y elimi-\nne sustancialmente todos los revestimientos de marcos \nPublicación 976(SP) (Febrero 2018)\n Página 11\n", "de paredes interiores (incluidos paneles de yeso), pisos, \nlíneas eléctricas, conductos, plomería y otros accesorios. \nPara calificar, sólo el marco de madera, las vigas y la fa-\nchada exterior de la residencia personal pueden perma-\nnecer estructuralmente firmes y reutilizables.\nDaños estructurales del viento, lluvia o escom\nbros a una residencia personal. Los daños estructura-\nles por viento, lluvia o escombros ocurrieron si, durante \nuno o más de los huracanes de 2017, una residencia per-\nsonal sufrió daños estructurales mayores en el techo y/o \nen la(s) pared(es) causados por el viento o los escombros \narrastrados por el viento que expusieron parte o la totali-\ndad del interior de la residencia expuesta a la lluvia o a los \nescombros, lo que requiere una restauración sustancial \nde las áreas dañadas. La restauración sustancial requiere \nla extracción y el reemplazo de paneles de yeso u otros \nrevestimientos de marcos de paredes, el reemplazo de \nmolduras y la reparación y pintura de las áreas interiores \ndañadas en la residencia personal.\nDaño a una estructura separada. El daño a una es-\ntructura separada ocurrió si la estructura sufrió daños du-\nrante uno o más de los huracanes de 2017 que requirie-\nron una reconstrucción completa o mayor.\nAumento a la cantidad de pérdida de refugio tributa-\nrio. La reducción del valor justo de mercado (FMV, por \nsus siglas en inglés) basado en el refugio tributario es la \ncantidad total de la reducción y no se puede aumentar a \nlas cantidades relacionadas con elementos tales como \njardinería, eliminación de escombros o demolición.\nReducción a la cantidad de pérdida de refugio tribu-\ntario. La pérdida determinada mediante este método de \nrefugio tributario tiene que reducirse por el valor de cual-\nquier reparación proporcionada sin costo por un tercero \n(por ejemplo, trabajo realizado por voluntarios o mediante \ndonaciones) para usted. Calcule el valor de una repara-\nción sin costo multiplicando el total de pies cuadrados \ncompletamente reparados por el mismo índice de costo \nutilizado para determinar la reducción del valor justo de \nmercado (FMV, por sus siglas en inglés) de los bienes in-\nmuebles.\nAdemás, reduzca su pérdida por la cantidad de segu-\nro, reembolsos u otra compensación recibida.\nRequisitos de declaración en el Formulario 4684. \nAdjunte un documento al Formulario 4684 que indique \nque utilizó el Revenue Procedure 2018-09 (Procedimiento \nAdministrativo Tributario 2018-09), en inglés, para deter-\nminar la cantidad de su pérdida por hecho fortuito. Incluya \nel número de tabla específico que utilizó. Cuando comple-\nte el Formulario 4684, no ingrese una cantidad en la línea \n5 o en la línea 6 para cada propiedad. En su lugar, ingre-\nse la reducción del valor justo de mercado (FMV, por sus \nsiglas en inglés) determinado utilizando el método de re-\nfugio tributario en la línea 7.\nPara más información, consulte el Revenue Procedure \n2018-09 \n(Procedimiento \nAdministrativo \nTributario \n2018-09), en inglés. También puede reunir los requisitos \npara usar otros métodos de refugio tributario. Consulte el \nRevenue \nProcedure \n2018-08 \n(Procedimiento \nAdministrativo Tributario 2018-08) para obtener más infor-\nmación.\nMétodos de Refugio Tributario para la \nDeterminación de la Cantidad de \nPérdidas por Hechos Fortuitos y \nRobos\nEl Revenue Procedure 2018-08, 2018-2 I.R.B. 286 (Pro-\ncedimiento Administrativo Tributario 2018-08, 2018-2 \nI.R.B. \n286), \ndisponible \nen \nIRS.gov/irb/\n2018-02_IRB#RP-2018-08, en inglés, proporciona méto-\ndos de refugio tributario que puede usar para calcular sus \npérdidas por hechos fortuitos y robos de propiedad resi-\ndencial personal y pertenencias personales, incluidos al-\ngunos métodos aplicables sólo a las pérdidas ocasiona-\ndas por un desastre declarado por el gobierno federal. \nPara calcular la cantidad de sus pérdidas por hechos for-\ntuitos y robos, por lo general, tiene que determinar la re-\nducción del valor justo de mercado (FMV, por su siglas en \ninglés) de la propiedad perdida o dañada utilizando una \ntasación competente o el costo de las reparaciones que \nrealizó. Pero los métodos de refugio tributario menciona-\ndos en el Procedimiento Administrativo Tributario 2018-08 \nle permiten determinar la reducción del valor justo de mer-\ncado de otras maneras. El uso de un método de refugio \ntributario descrito en el Procedimiento Administrativo Tri-\nbutario 2018-08 no es obligatorio.\nMétodos de refugio tributario de bienes inmuebles \nresidenciales de uso personal. Los bienes inmuebles \nresidenciales de uso personal, por lo general, son bienes, \nincluidas las mejoras, que le pertenecen a la persona que \nsufrió una pérdida fortuita y que contiene al menos una re-\nsidencia personal. No incluye una residencia personal si \nalguna parte de la residencia se utiliza como propiedad \nde alquiler o contiene una oficina utilizada para una activi-\ndad de ocupación o negocio que genere ingreso o tran-\nsacción efectuada con fines de lucro. Para obtener más \ndetalles, consulte el Revenue Procedure 2018-08 (Proce-\ndimiento Administrativo Tributario 2018-08), en inglés.\nLos métodos de refugio tributario para bienes inmue-\nbles residenciales de uso personal disponibles en el Pro-\ncedimiento Administrativo Tributario 2018-08 son los si-\nguientes:\nMétodo de costo estimado por reparación.\nMétodo de minimis.\nMétodo de seguro.\nMétodo de desastre declarado por el gobierno fede-\nral —refugio tributario del contratista.\nMétodo de desastre declarado por el gobierno fede-\nral —préstamos por desastre con tasación.\nMétodo de costo estimado por reparación. El mé-\ntodo de refugio tributario de costo estimado por repara-\nción le permite calcular la reducción del valor justo de \nmercado (FMV, por su siglas en inglés) de sus bienes in-\nmuebles residenciales de uso personal usando la menor \nde dos estimados de reparación preparadas por \nPágina 12 \nPublicación 976(SP) (Febrero 2018)\n", "contratistas independientes y con licencia. Los estimados \ntienen que detallar los costos detallados para restaurar su \npropiedad a su condición inmediatamente antes del he-\ncho fortuito. El método de refugio tributario de costo esti-\nmado por reparación se limita a pérdidas por hechos for-\ntuitos de $20,000 o menos.\nMétodo de minimis. El método de refugio tributario \nde minimis le permite calcular la reducción del valor justo \nde mercado (FMV, por su siglas en inglés) de su propie-\ndad residencial de uso personal basada en un estimado \nescrito de buena fe del costo de las reparaciones necesa-\nrias para restaurar su propiedad a su condición inmedia-\ntamente antes del hecho fortuito. Tiene que conservar do-\ncumentación que muestre cómo calculó la cantidad de su \npérdida. El método de refugio tributario de minimis está \ndisponible para pérdidas por hechos fortuitos de $5,000 o \nmenos.\nMétodo de seguro. El método de refugio tributario de \nseguro le permite calcular la reducción del valor justo de \nmercado (FMV, por su siglas en inglés) de su propiedad \nresidencial de uso personal basada en la pérdida estima-\nda en los informes preparados por sus propietarios o por \nla compañía de seguros con cubierta de inundaciones. \nEstos informes tienen que establecer la pérdida estimada \nque sufrió por el daño o la destrucción de su propiedad.\nMétodo de desastre declarado por el gobierno fe\nderal —refugio tributario de contratista. Si la pérdida \nocurrió en un área de desastre y se debió a un desastre \ndeclarado por el gobierno federal, entonces puede usar el \nmétodo de refugio tributario del contratista o el método de \npréstamos por desastre con tasación. Bajo el método de \nrefugio tributario del contratista puede usar el costo para \nlas reparaciones especificadas en un contrato preparado \npor un contratista independiente y con licencia para deter-\nminar la reducción del valor justo de mercado (FMV, por \nsu siglas en inglés) de su propiedad residencial de uso \npersonal. Este método de refugio tributario no se aplica a \nmenos que esté sujeto a un contrato vinculante, firmado \npor usted y el contratista, estableciendo los costos deta-\nllados para restaurar su propiedad residencial de uso per-\nsonal a su condición inmediatamente antes del hecho for-\ntuito.\nMétodo de desastre declarado por el gobierno fe\nderal —método de préstamos por desastre con tasa\nción. Según el método de refugio tributario de préstamos \npor desastre con tasación, puede usar una tasación pre-\nparada para obtener un préstamo de fondos federales o \nuna garantía de préstamo del gobierno federal que identi-\nfique su pérdida estimada de un desastre declarado por \nel gobierno federal para determinar la reducción del valor \njusto de mercado (FMV, por su siglas en inglés) de su \npropiedad residencial de uso personal.\nMétodos de refugio tributario aplicables a pertenen-\ncias personales. Las pertenencias personales general-\nmente incluyen artículos de propiedad personal tangible \npropiedad de un individuo que sufrió una pérdida por he-\ncho fortuito o robo si no se utilizan en un comercio o ne-\ngocio. Las pertenencias personales no incluyen un artícu-\nlo que mantiene o aumenta su valor a lo largo del tiempo \nu otros tipos de propiedad. Para obtener más detalles, \nconsulte el Revenue Procedure 2018-08 (Procedimiento \nAdministrativo Tributario 2018-08), en inglés.\nLos métodos de refugio tributario para objetos perso-\nnales son el método de minimis y el método de reemplazo \npara desastres declarados por el gobierno federal. Con el \nmétodo de minimis, puede hacer un estimado de buena fe \npor la reducción del valor justo de mercado (FMV, por su \nsiglas en inglés) de sus pertenencias personales. Debe \nmantener registros que describan sus pertenencias per-\nsonales afectadas, así como su metodología para estimar \nsu pérdida. Este método está limitado a pérdidas de \n$5,000 o menos.\nEl método de refugio tributario de reemplazo para de-\nsastres declarados por el gobierno federal le permite de-\nterminar el valor justo de mercado (FMV, por su siglas en \ninglés) de sus pertenencias personales ubicadas en un \nárea de desastre inmediatamente antes de un desastre \ndeclarado por el gobierno federal para calcular la canti-\ndad de su pérdida por hecho fortuito o robo. Para usar el \nmétodo de refugio tributario de reemplazo, primero tiene \nque determinar el costo actual para reemplazar su perte-\nnencia personal por una nueva y luego reducir esa canti-\ndad en un 10% por cada año que haya poseído cada per-\ntenencia personal. Consulte la Personal Belongings \nValuation Table (Tabla de valoración de pertenencias per-\nsonales), en el Revenue Procedure 2018-08 (Procedi-\nmiento Administrativo Tributario 2018-08), en inglés, en el \nReplacement Cost Safe Harbor Method (Método de refu-\ngio tributario de reemplazo). Si opta por utilizar el método \nde refugio tributario de reemplazo, tiene que usar ese mé-\ntodo para todas sus pertenencias personales, con ciertas \nexcepciones identificadas en el Procedimiento Adminis-\ntrativo Tributario 2018-08.\nCada uno de estos métodos de refugio tributario está \nsujeto a reglas y excepciones. Para información adicional, \nvea el Procedimiento Administrativo Tributario 2018-08.\nReducción a la cantidad de pérdida de refugio tribu-\ntario. La pérdida determinada mediante este método de \nrefugio tributario tiene que reducirse por el valor de cual-\nquier reparación proporcionada por un tercero sin costo \n(por ejemplo, trabajo realizado por voluntarios o mediante \ndonaciones) para usted. Además, reduzca su pérdida por \nla cantidad de seguro, reembolsos u otra compensación \nrecibida.\nRequisitos de declaración en el Formulario 4684. \nAdjunte un documento al Formulario 4684 que indique \nque utilizó el Revenue Procedure 2018-08 (Procedimiento \nAdministrativo Tributario 2018-08), en inglés, para deter-\nminar la cantidad de su pérdida por hecho fortuito. Incluya \nel método de refugio tributario específico que utilizó. \nCuando complete el Formulario 4684, no ingrese una \ncantidad en la línea 5 o línea 6 para cada propiedad. En \nsu lugar, ingrese la reducción del valor justo de mercado \n(FMV, por su siglas en inglés) determinado utilizando el \nmétodo de refugio tributario en la línea 7.\nPublicación 976(SP) (Febrero 2018)\n Página 13\n", "Arreglos IRA y Otros Planes de \nJubilación\nNuevas reglas permiten retiros de dinero y reintegros con \nbeneficios tributarios por los impuestos de ciertos planes \nde jubilación para aquellos contribuyentes que sufrieron \npérdidas económicas como resultado de los desastres \ndeclarados por el Presidente conforme a la sección 401 \nde la Robert T. Stafford Disaster Relief and Emergency \nAssistance Act (Ley Robert T. Stafford de Alivio en Caso \nde Desastres y Ayuda en Emergencias) durante el año \ncalendario 2016. Vea la tabla Desastres Calificados para \n2016, más adelante, para obtener una lista de los desas-\ntres declarados por el Presidente en 2016.\nNuevas reglas también permiten retiros de dinero, rein-\ntegros y préstamos con beneficios tributarios por los im-\npuestos de ciertos planes de jubilación para aquellos con-\ntribuyentes que sufrieron pérdidas económicas como \nconsecuencia del huracán Harvey o la tormenta tropical \nHarvey, el huracán Irma, el huracán María o los incendios \nforestales incontrolables en California.\nPor lo general, también se aplican estas nuevas reglas \na los principios establecidos en el Notice 2005-92, \n2005-51 I.R.B. 165 (Aviso 2005-92, 2005-51 I.R.B. 165), \ndisponible en IRS.gov/irb/2005-51_IRB#NOT-2005-92, en \ninglés, los cuales proporcionan orientación sobre el trata-\nmiento a los impuestos de las distribuciones y los présta-\nmos del plan con beneficios tributarios para las víctimas \ndel huracán Katrina.\nAl final de esta sección se provee más información \nacerca de los planes de jubilación elegibles.\nDefiniciones\nDistribución calificada por motivos de desastre para \n2016. Una distribución calificada por motivos de desastre \npara 2016 es cualquier distribución que recibió de un plan \nde jubilación elegible a partir del 1 de enero de 2016 y an-\ntes del 1 de enero de 2018, si en cualquier momento du-\nrante el año calendario 2016 su residencia principal esta-\nba ubicada en una zona de desastre mayor declarada por \nel Presidente conforme a la sección 401 de la Robert T. \nStafford Disaster Relief and Emergency Assistance Act \n(Ley Robert T. Stafford de Alivio en Caso de Desastres y \nAyuda en Emergencias) y usted sufrió una pérdida econó-\nmica debido a los eventos que dieron lugar a dicha decla-\nración presidencial. Si la oración anterior se aplica a us-\nted, por lo general, puede designar cualquier distribución \n(incluyendo un pago periódico o una distribución mínima \nrequerida) de un plan de jubilación elegible como una dis-\ntribución calificada por desastre para 2016, independien-\ntemente de si la distribución se realizó por motivos de una \ndeclaración federal de desastre en el año calendario \n2016. Las distribuciones calificadas por motivos de de-\nsastre para 2016 están permitidas sin importar su necesi-\ndad o la cantidad real de su pérdida económica, descrita \nmás adelante.\nEl total de sus distribuciones calificadas por desastre \npara 2016 de todos los planes está limitada a $100,000. \nSi tiene distribuciones que superan los $100,000 a través \nde más de una clase de plan, como por ejemplo, un plan \n401(k) y un arreglo IRA, usted puede asignar el límite de \n$100,000 entre esos planes por cualquier procedimiento \nrazonable.\nDistribución calificada por motivos de desastre para \n2017. La distribución calificada por motivos de desastre \npara 2017 es cualquier distribución que haya recibido de \nun plan si lo siguiente es aplicable:\n1. La distribución se efectuó en las siguientes fechas:\na. Después del 22 de agosto de 2017 y antes del 1 \nde enero de 2019 en el caso del huracán Harvey \no tormenta tropical Harvey,\nb. Después del 3 de septiembre de 2017 y antes del \n1 de enero de 2019 en el caso del huracán Irma,\nc. Después del 15 de septiembre de 2017 y antes \ndel 1 de enero de 2019 en el caso del huracán \nMaría o\nd. Después del 7 de octubre de 2017 y antes del 1 \nde enero de 2019 en el caso de los incendios fo-\nrestales incontrolables en California.\n2. Su residencia principal se encontraba ubicada en un \nárea de desastre que aparece a continuación en la fe-\ncha determinada o cualquier fecha en el período co-\nmo se indica:\na. El 23 de agosto de 2017 para el área de desastre \ndel huracán Harvey.\nb. El 4 de septiembre de 2017 para el área de de-\nsastre del huracán Irma.\nc. El 16 de septiembre de 2017 para el área de de-\nsastre del huracán María.\nd. Del 8 de octubre de 2017 al 31 de diciembre de \n2017 para los incendios forestales incontrolables \nen California.\n3. Usted sostuvo una pérdida económica debido al hu-\nracán Harvey o tormenta tropical Harvey, al huracán \nIrma, al huracán María o a los incendios forestales in-\ncontrolables en California.\nSi son aplicables las secciones de la (1) a la (3), por lo \ngeneral, usted puede designar cualquier distribución (in-\ncluyendo un pago periódico o una distribución mínima re-\nquerida) de un plan de jubilación elegible como una distri-\nbución \ncalificada \npor \ndesastre \npara \n2017, \nindependientemente de si la distribución se realizó por \nmotivos del huracán Harvey o tormenta tropical Harvey, el \nhuracán Irma, el huracán María o los incendios forestales \nincontrolables en California. Las distribuciones calificadas \npara 2017 están permitidas sin importar su necesidad o la \ncantidad real de su pérdida económica, descrita más ade-\nlante.\nEl total de sus distribuciones calificadas por desastre \npara 2017 de todos los planes está limitado a $100,000 \nPágina 14 \nPublicación 976(SP) (Febrero 2018)\n", "por el huracán Harvey o tormenta tropical Harvey, el hura-\ncán Irma, el huracán María o los incendios forestales in-\ncontrolables en California. Si tiene distribuciones a través \nde más de una clase de plan, como por ejemplo, un plan \n401(k) y un arreglo IRA y el total supera los $100,000 para \ncualquier categoría, usted puede asignar el límite de \n$100,000 entre esos planes por cualquier procedimiento \nrazonable.\nUna reducción o compensación del balance de su \ncuenta (después del 22 de agosto de 2017 en el caso del \nhuracán Harvey o tormenta tropical Harvey, después del \n3 de septiembre de 2017 en el caso del huracán Irma, \ndespués del 15 de septiembre de 2017 por el huracán \nMaría o después del 7 de octubre de 2017 por los incen-\ndios forestales incontrolables en California) en un plan de \njubilación elegible para poder pagar un préstamo también \npuede designarse como distribución calificada por moti-\nvos de desastre.\nPérdida económica. Las distribuciones calificadas por \ndesastre están permitidas sin importar su necesidad o la \ncantidad real de su pérdida económica. Los ejemplos de \nuna pérdida económica incluyen, pero no están limitados \na:\n1. La pérdida, daño o destrucción de bienes inmuebles \no personales debido a un incendio, inundación, sa-\nqueo, vandalismo, robo, viento u otra causa;\n2. La pérdida por haber sido desplazado de su residen-\ncia; o\n3. La pérdida de los medios de sustento debido a despi-\ndos temporales o permanentes.\nPlan de jubilación elegible. Un plan de jubilación elegi-\nble puede ser cualquiera de los siguientes:\nUn plan calificado de pensión, de participación en las \nganancias o de participación (bonificación) en accio-\nnes (incluyendo un plan 401(k)).\nUn plan de anualidad calificado.\nUn contrato de anualidad con protección tributaria.\nUn plan de compensación diferida gubernamental \nconforme a la sección 457.\nUn arreglo IRA de tipo tradicional, SEP, SIMPLE o \nRoth.\nResidencia principal. Por lo general, su residencia prin-\ncipal es el lugar donde usted vive la mayor parte del tiem-\npo. Una ausencia temporal debido a circunstancias espe-\nciales, tales como una enfermedad, educación, negocios, \nservicio militar, evacuación o vacaciones no cambiará su \nlugar principal de residencia u hogar principal.\nTributación de Distribuciones \nCalificadas por Motivos de Desastre \npara 2016 y Distribuciones \nCalificadas por Motivos de Desastre \npara 2017\nLas distribuciones calificadas por motivo de un de desas-\ntre para 2016 y distribuciones calificadas por motivos de \ndesastre para 2017 se incluyen en el ingreso en cantida-\ndes iguales durante un período de 3 años. Sin embargo, \nsi así lo elige, puede incluir el total de la distribución califi-\ncada de 2016 o el total de la distribución calificada de \n2017 en su ingreso para el año en que la recibió.\nLas distribuciones calificadas por motivos de desastre \npara 2016 y las distribuciones calificadas por motivos de \ndesastre para 2017 no están sujetas al impuesto del 10% \nadicional (o el impuesto del 25% adicional en el caso de \nciertas distribuciones de un arreglo SIMPLE IRA) sobre \ndistribuciones prematuras provenientes de planes de jubi-\nlación calificados (incluyendo arreglos IRA). Además, si \nrecibe pagos periódicos sustancialmente iguales de un \nplan de jubilación calificado, el recibir de una distribución \ncalificada por desastre para 2016 o una para 2017 de ese \nplan no será tratada como un cambio en esos pagos sus-\ntancialmente iguales simplemente por la distribución cali-\nficada por desastre para 2016 ó 2017. Sin embargo, cual-\nquier distribución que usted reciba en exceso del límite de \ndistribución calificado de $100,000 por motivos de una \ndistribución calificada por desastre para 2016 o cualquie-\nra de los dos límites de distribución por desastre califica-\ndos de $100,000 en 2017 puede estar sujeta al impuesto \nadicional sobre las distribuciones prematuras. Para obte-\nner más información sobre cómo informar las distribucio-\nnes calificadas por desastre para 2016 y para 2017, vea \nel Formulario 8915A o el Formulario 8915B, ambos en in-\nglés, según corresponda.\nReintegro de Distribuciones \nCalificadas por Motivos de Desastre\nSi así lo elige, por lo general, puede reintegrar cualquier \nporción de una distribución calificada para 2016 o para \n2017 que es elegible para ser reinvertida libre de impues-\ntos en un plan de jubilación elegible. Asimismo, también \npuede reintegrar una distribución calificada por motivo de \ndesastre para 2016 o para 2017 proveniente de un plan \nde jubilación que se haya efectuado a causa de una situa-\nción grave (infortunio). Sin embargo, para averiguar más \nsobre las distribuciones calificadas hechas como conse-\ncuencia de un huracán que no puede reintegrar, vea Ex-\ncepciones a continuación.\nUsted tiene 3 años a partir del día siguiente a la fecha \nen que recibió la distribución calificada por desastre para \n2016 o para 2017 para reintegrarla. Las cantidades que \nusted reintegra se tratan como una transferencia de fidu-\nciario a fiduciario y no se incluyen en su ingreso. Además, \npara propósitos de la limitación de realizar una sola rein-\nversión por año que tienen los arreglos IRA, un reintegro a \nun arreglo IRA no se considera una reinversión calificada. \nPublicación 976(SP) (Febrero 2018)\n Página 15\n", "Para obtener mayor información sobre cómo declarar los \nreintegros, vea el Formulario 8915A o el Formulario \n8915B, ambos en inglés, según corresponda.\nExcepciones. Usted no puede reintegrar los siguientes \ntipos de distribuciones:\n1. Distribuciones calificadas por motivo de desastre pa-\nra 2016 o para 2017 que haya recibido como benefi-\nciario (que no sea un cónyuge sobreviviente).\n2. Distribuciones mínimas requeridas.\n3. Pagos periódicos (que no sean de aquellos de un \narreglo IRA) que son para:\na. Un período de 10 años o más,\nb. Su vida o su expectativa de vida o\nc. El período de vida conjunta o expectativas de vida \nconjunta para usted y su beneficiario.\nReintegro de Distribuciones \nCalificadas por la Compra o \nConstrucción de una Residencia \nPrincipal\nSi recibe una distribución calificada para comprar o cons-\ntruir una residencia principal en el área de desastre del \nhuracán Harvey, Irma o María, usted puede hacer los \nreintegros totales o parciales de esa distribución a un plan \nde jubilación durante el período que comienza el 23 de \nagosto de 2017 y termina el 28 de febrero de 2018.\nSi recibió una distribución calificada para comprar o \nconstruir una residencia principal en el área de desastre \nde los incendios forestales incontrolables en California, \nusted puede hacer los reintegros totales o parciales de \nesa distribución a un plan de jubilación elegible durante el \nperíodo que comienza el 8 de octubre de 2017 y termina \nel 30 de junio de 2018.\nPara que una distribución sea calificada, ésta tiene que \ncumplir con los requisitos siguientes:\n1. La distribución es una distribución hecha como con-\nsecuencia de una situación grave (infortunio) de un \nplan 401(k), de un contrato de anualidad con protec-\nción tributaria o la distribución de un arreglo IRA para \nuna persona que por primera vez compra una vivien-\nda.\n2. La distribución se recibió después del 28 de febrero \nde 2017 y antes del 21 de septiembre de 2017 para el \nhuracán Harvey, la tormenta tropical Harvey, el hura-\ncán Irma y el huracán María. Para los incendios fores-\ntales incontrolables en California, la distribución se \nrecibió después del 31 de marzo de 2017 y antes del \n15 de enero de 2018.\n3. La distribución se iba a utilizar para comprar o cons-\ntruir una residencia principal en el área de desastre \ndel huracán Harvey, la tormenta tropical Harvey, el \nhuracán Irma, el huracán María o los incendios fores-\ntales incontrolables en California que no fue adquirida \no construida debido a estos huracanes.\nLa cantidad que se reintegre antes del 1 de marzo de \n2018 (1 de julio de 2018 para los reintegros como resulta-\ndo de los incendios forestales incontrolables en Califor-\nnia) se trata como una transferencia de fiduciario a fidu-\nciario y no se incluirá en el ingreso. Del mismo modo, y \npara propósitos de la limitación de una sola reinversión \npor año que corresponde a los arreglos IRA, un reintegro \na un arreglo IRA no se considerará reinversión calificada.\nLa distribución calificada que no se reintegre antes del \n1 de marzo de 2018 (1 de julio de 2018 para los reinte-\ngros como resultado de los incendios forestales incontro-\nlables en California) puede estar sujeta a impuestos para \n2017 y al impuesto del 10% adicional sobre las distribu-\nciones prematuras (o al impuesto del 25% adicional en el \ncaso de ciertos planes de arreglos SIMPLE IRA).\nUsted tiene que presentar el Formulario 8915B, en in-\nglés, si recibió alguna distribución calificada que haya \nreintegrado, en su totalidad o en parte, antes del 1 de \nmarzo de 2018 (1 de julio de 2018 para los reintegros co-\nmo resultado de los incendios forestales incontrolables en \nCalifornia).\nPréstamos Provenientes de Planes \nCalificados\nLos siguientes beneficios se encuentran disponibles para \npersonas calificadas:\nAumentos a los límites de distribución que se tratan \ncomo préstamos de planes de jubilación provistos por \nel patrono o empleador.\nUna suspensión de 1 año para pagos que vencen so-\nbre préstamos a través de algún plan.\nPersona calificada. Usted es una persona calificada si \nson aplicables cualesquiera de las siguientes condicio-\nnes:\nEl 23 de agosto de 2017 su residencia principal se en-\ncontraba en el área de desastre del huracán Harvey y \ntuvo una pérdida económica debido al huracán Har-\nvey o la tormenta tropical Harvey.\nEl 4 de septiembre de 2017 su residencia principal se \nencontraba en el área de desastre del huracán Irma y \ntuvo una pérdida económica debido a este huracán.\nEl 16 de septiembre de 2017 su residencia principal \nse encontraba en el área de desastre del huracán Ma-\nría y tuvo una pérdida económica debido a este hura-\ncán.\nDurante cualquier parte del período comprendido en-\ntre el 8 de octubre de 2017 y el 31 de diciembre de \n2017 su residencia principal se encontraba en el área \nde desastre de los incendios forestales incontrolables \nen California y tuvo una pérdida económica debido a \nesos incendios.\nPágina 16 \nPublicación 976(SP) (Febrero 2018)\n", "Límites sobre los préstamos de planes. El administra-\ndor del plan puede aumentar el límite de $ 50,000 en los \npréstamos del plan a $100,000. Además, el límite basado \nen el 50% de sus beneficios acumulados protegidos se ha \naumentado al 100% de dichos beneficios. Los límites más \naltos se aplican sólo a los préstamos realizados durante \nel período que comienza el 29 de septiembre de 2017 y \ntermina el 31 de diciembre de 2018 para el huracán Har-\nvey o la tormenta tropical Harvey, el huracán Irma o el hu-\nracán María; o el período que comienza el 9 de febrero de \n2018 y termina el 31 de diciembre de 2018 para los incen-\ndios forestales incontrolables en California.\nSuspensión de 1 año de los pagos de préstamos.\nLos pagos de los préstamos del plan adeudados durante \nel período que comienza en la fecha de inicio calificada y \nfinaliza el 31 de diciembre de 2017, pueden ser suspendi-\ndos por 1 año (período de suspensión) por el administra-\ndor del plan. La fecha de inicio calificada es:\nEl 23 de agosto de 2017 si su residencia principal se \nencontraba ubicada en el área de desastre del hura-\ncán Harvey.\nEl 4 de septiembre de 2017 si su residencia principal \nse encontraba ubicada en el área de desastre del hu-\nracán Irma.\nEl 16 de septiembre de 2017 si su residencia principal \nse encontraba ubicada en el área de desastre del hu-\nracán María.\nEl 8 de octubre de 2017 si su residencia principal se \nencontraba ubicada en el área de desastre de los in-\ncendios forestales incontrolables en California.\nSi es una persona calificada por motivo de más de un de-\nsastre, utilice el período de suspensión con la fecha de \ninicio más temprana.\nInformación para Planes de \nJubilación Elegibles\nUn administrador del plan puede elegir si trata una distri-\nbución como una distribución calificada por desastre para \n2016 o una distribución calificada por desastre para 2017 \no si acepta una reinversión de una distribución calificada \npor desastre y puede desarrollar procedimientos razona-\nbles para determinar si las distribuciones son distribucio-\nnes calificadas por desastre. Sin embargo, el tratamiento \nde las distribuciones calificadas por desastre tiene que \nser consistente bajo cada plan. El pago de una distribu-\nción calificada por desastre a un individuo se tiene que in-\nformar en el Formulario 1099-R, Distributions From Pen-\nsions, Annuities, Retirement or Profit-Sharing Plans, IRAs, \nInsurance Contracts, etc. (Distribuciones de pensiones, \nanualidades, planes de jubilación o de participación en \nlas ganancias, arreglos IRA, contratos de seguros, etc.), \nen inglés. Este informe es obligatorio, incluso si el indivi-\nduo contribuye más de la distribución calificada por de-\nsastre al mismo plan en el mismo año. Si un pagador está \ntratando el pago como una distribución calificada por de-\nsastre y no se aplica ningún otro código apropiado, se le \npermite al pagador usar el código de distribución 2 \n(distribución prematura, si aplica la excepción) en el re-\ncuadro 7 del Formulario 1099-R. Sin embargo, un paga-\ndor en este caso también puede usar el código de distri-\nbución 1 (distribución prematura, sin excepción conocida) \nen el recuadro 7 del Formulario 1099-R.\nDías de Presencia en un \nTerritorio de los Estados \nUnidos\nEn general, se considera que está presente en una pose-\nsión relevante cualquier día que se encuentre fuera de la \nposesión relevante porque se va o no puede regresar du-\nrante un período de 14 días dentro del cual ocurre un de-\nsastre mayor en la posesión relevante para lo cual se emi-\nte un aviso de la Agencia Federal para el Manejo de \nEmergencias (FEMA, por sus siglas en inglés) o una de-\nclaración federal de un desastre mayor en el Registro Fe-\nderal.\nDebido al huracán Irma y al huracán María, el período \nde ausencia de 14 días resultante de un desastre mayor, \nque no cuenta contra sus días de presencia fuera de un \nterritorio estadounidense relevante, se ha extendido a \n268 días a partir del 6 de septiembre de 2017 y finalizan-\ndo el 31 de mayo de 2018.\nPor lo tanto, una persona que se encuentre fuera de \nPuerto Rico o las Islas Vírgenes Estadounidenses en \ncualquier día durante este período de 268 días se consi-\nderará como que se fue o no pudo regresar al territorio \npertinente de EE.UU. como resultado de los huracanes Ir-\nma o María, y no perderá su condición de residente bona \nfide de Puerto Rico o las Islas Vírgenes Estadounidenses \ndurante este período. Para obtener más información, con-\nsulte el Aviso 2017-56 y el Aviso 2018-19, ambos en in-\nglés.\nAlivio Tributario Adicional para \nPersonas Físicas\nCrédito por Ingreso del Trabajo y\nCrédito Tributario Adicional por Hijos\nElección para usar el ingreso del trabajo del año an-\nterior. Usted puede elegir usar su ingreso del trabajo de \n2016 para calcular su crédito por ingreso del trabajo (EIC, \npor sus siglas en inglés) y el crédito tributario adicional \npor hijos (ACTC, por sus siglas en inglés) si cumple con lo \nsiguiente:\n1. Su ingreso del trabajo de 2016 fue mayor que su in-\ngreso del trabajo de 2017 y\n2. Por lo menos una de las siguientes afirmaciones es \ncierta:\nPublicación 976(SP) (Febrero 2018)\n Página 17\n", "a. El 23 de agosto de 2017 su residencia principal, o \nla residencia principal de su cónyuge si presenta \nuna declaración conjunta, se encontraba en la zo-\nna de desastre del huracán Harvey.\nb. El 23 de agosto de 2017 su residencia principal, o \nla residencia principal de su cónyuge si presenta \nuna declaración conjunta, se encontraba en el \nárea de desastre del huracán Harvey (pero no en \nla zona de desastre) y tuvo que abandonar esa re-\nsidencia a causa del huracán Harvey.\nc. El 4 de septiembre de 2017 su residencia princi-\npal, o la residencia principal de su cónyuge si pre-\nsenta una declaración conjunta, se encontraba en \nla zona de desastre del huracán Irma.\nd. El 4 de septiembre de 2017 su residencia princi-\npal, o la residencia principal de su cónyuge si pre-\nsenta una declaración conjunta, se encontraba en \nel área de desastre del huracán Irma (pero no en \nla zona de desastre) y tuvo que abandonar esa re-\nsidencia a causa del huracán Irma.\ne. El 16 de septiembre de 2017 su residencia princi-\npal, o la residencia principal de su cónyuge si pre-\nsenta una declaración conjunta, se encontraba en \nla zona de desastre del huracán María.\nf. El 16 de septiembre de 2017 su residencia princi-\npal, o la residencia principal de su cónyuge si pre-\nsenta una declaración conjunta, se encontraba en \nel área de desastre del huracán María (pero no en \nla zona de desastre) y tuvo que abandonar esa re-\nsidencia a causa del huracán María.\ng. El 8 de octubre de 2017 su residencia principal, o \nla residencia principal de su cónyuge si presenta \nuna declaración conjunta, se encontraba en la zo-\nna de desastre de los incendios forestales incon-\ntrolables en California.\nh. El 8 de octubre de 2017 su residencia principal, o \nla residencia principal de su cónyuge si presenta \nuna declaración conjunta, se encontraba en el \nárea de desastre de los incendios forestales in-\ncontrolables en California (pero no en la zona de \ndesastre) y tuvo que abandonar esa vivienda a \ncausa de los incendios forestales incontrolables \nen California.\nNota: Para obtener una lista de los condados, munici-\npios e islas en una zona de desastre, vea Zona de Desas-\ntre del Huracán Harvey, Zona de Desastre del Huracán Ir-\nma, Zona de Desastre del Huracán María o Zona de \nDesastre de los Incendios Forestales Incontrolables en \nCalifornia, anteriormente.\nDeclaraciones conjuntas. Si presenta una declaración \nde impuestos conjuntamente con su cónyuge, usted califi-\nca para hacer esta elección aun si sólo un cónyuge satis-\nface los requisitos. Si hace esta elección, su ingreso del \ntrabajo de 2016 es la suma de su ingreso del trabajo y el \nde su cónyuge durante 2016.\nSi elige utilizar su ingreso del trabajo de 2016, escriba \n“PYEI” y la cantidad de su ingreso del trabajo de 2016, so-\nbre la línea de puntos junto a la línea 67 del Formulario \n1040; en la línea directamente al lado de la línea 43 del \nFormulario1040A; sobre la línea de puntos junto a la línea \n64 del Formulario 1040NR, a menos que también reclame \nel crédito tributario por ingreso del trabajo. Si reclama am-\nbos, el EIC y el ACTC, sólo necesita ingresar “PYEI” y la \ncantidad de sus ingresos ganados de 2016 en el espacio \ncontiguo a la línea 66a del Formulario 1040 o la línea 42a \ndel Formulario 1040A.\nSi reclamó el ACTC en 2016, también puede en-\ncontrar su ingreso del trabajo de 2016 en la línea \n4a de su Anexo 8812 (Formulario 1040A o 1040), \nen inglés, de 2016.\nSi elige usar su ingreso de 2016 para el EIC en la \nlínea 66a del Formulario 1040 o la línea 42a del \nFormulario 1040A, debe usar su ingreso del año \n2016 para calcular el ACTC.\nResidentes de Puerto Rico. Si usted es residente de \nPuerto Rico, y está obligado a presentar el Formulario \n1040, y reúne los requisitos para utilizar su ingreso gana-\ndo de 2016 para calcular el ACTC, consulte Elección para \nusar el ingreso del trabajo del año anterior, anteriormente, \ny las Instrucciones para el Anexo 8812 de 2017. Residen-\ntes de Puerto Rico con tres o más hijos que califiquen y \nque hagan esta elección también tienen que seguir las \ninstrucciones de las Líneas 7 a 12 —Residentes de Puer-\nto Rico solamente en las Instrucciones para el Anexo \n8812 (Formulario 1040A o 1040) de 2017.\nCrédito tributario adicional por hijos para residen\ntes bona fide de Puerto Rico. Como parte del alivio tri-\nbutario por desastres promulgado para los afectados por \nel huracán Irma o el huracán María, algunos residentes \nbona fide de Puerto Rico pueden optar por calcular el \nACTC al utilizar su total retenido del Seguro Social de \n2016, del Medicare, del impuesto adicional del Medicare, \nde la mitad de su impuesto sobre el trabajo por cuenta \npropia de 2016 y de cualquier cantidad del impuesto del \nSeguro Social de 2016 que se enumera en la línea 6 de la \nParte I de las Instrucciones para el Formulario 1040-SS \nde 2017. Para obtener más información, consulte las Ins-\ntrucciones para el Formulario 1040-SS, U.S. Self-Employ-\nment Tax Return (Including the Additional Child Tax Cre-\ndit for Bona Fide Residents of Puerto Rico) (Declaración \nde la contribución federal sobre los ingresos del trabajo \npor cuenta propia (incluyendo el crédito tributario adicio-\nnal por hijos para residentes bona fide de Puerto Rico), en \ninglés, o las Instrucciones para el Formulario 1040-PR de \n2017.\nNota: Los residentes de las Islas Vírgenes Estadouni-\ndenses cuya residencia principal se encontraba en el área \nde desastre de los huracanes Irma y/o María pueden ser \nelegibles para aplicar las reglas del ACTC, descritas ante-\nriormente, si su domicilio tributario fue en Puerto Rico. \nVea la Publicación 570, Tax Guide for Individuals With In-\ncome From U.S. Possessions (Guía tributaria para perso-\nnas físicas con ingresos de territorios de los Estados \nCONSEJO\nPRECAUCION\n´\n!\nPágina 18 \nPublicación 976(SP) (Febrero 2018)\n", "Unidos), en inglés, para una definición de domicilio tribu-\ntario.\nPaga no tributable por combate. Ingrese en la línea 4b \nde su Anexo 8812 (Formulario 1040A o 1040), en inglés, \nla cantidad total de su paga no tributable por combate que \nusted, y su cónyuge si presentaron una declaración con-\njunta, recibieron en 2017. Esta cantidad debe mostrarse \nen el recuadro 12 del Formulario W-2 con el código Q. Si \nestán usando el ingreso ganado de 2016 en la línea 4a, \ningrese su paga no tributable por combate de 2016 en la \nlínea 4b.\nSi reclamó el ACTC en 2016, también puede en-\ncontrar sus impuestos del Seguro Social de 2016 \nen su Anexo 8812 (Formulario 1040A o 1040) de \n2016. Si reclamó el ACTC en 2016 usando el Formulario \n1040-SS (o el Formulario 1040-PR), tendrá un registro de \nsus impuestos del Seguro Social de 2016 en la hoja de \ntrabajo para el crédito tributario adicional por hijos que \ncompletó en las instrucciones separadas para ese formu-\nlario.\nCómo obtener la información de su declaración de \nimpuestos para 2016. Si usted no tiene los registros de \nsus impuestos de 2016, puede obtener la cantidad de in-\ngreso del trabajo que se usó para calcular su EIC de 2016 \nllamando al 1-800-908-9946. También puede obtener es-\nta información en el sitio web Ordenar Transcripción.\nSi prefiere calcular usted mismo su ingreso del trabajo \npara 2016, copias o trasuntos (transcripciones) de sus \ndeclaraciones de impuestos presentadas y procesadas le \npueden servir para reconstruir sus registros tributarios. \nVea Solicitud de Copia o Trasunto (Transcripción) de la \nDeclaración de Impuestos, más adelante.\nAlivio Tributario Adicional para \nEmpresas\nCrédito por la Retención de \nEmpleados\nUn patrono o empleador elegible con un requisito de pre-\nsentación de impuestos sobre ingresos de los EE.UU. \nque realizaba activamente actividades comerciales o em-\npresariales en las zonas de desastre del huracán Harvey, \nhuracán Irma, huracán María o las zonas de desastre de \nlos incendios forestales incontrolables en California qui-\nzás puede reclamar el crédito de retención de empleados. \nPara obtener una lista de los condados, municipios e islas \nen una zona de desastre, vea Zona de Desastre del Hura-\ncán Harvey, Zona de Desastre del Huracán Irma, Zona de \nDesastre del Huracán María o Zona de Desastre de los \nIncendios Forestales Incontrolables en California, ante-\nriormente. El crédito es el 40% de los salarios calificados \npor cada empleado elegible (hasta un máximo de $6,000 \nen salarios calificados por empleado).\nPor lo general, los empleadores utilizan el Formulario \n5884-A, Credits for Affected Disaster Area Employers \nCONSEJO\n(Créditos para los empleadores afectados del área de de-\nsastre), en inglés, para reclamar el crédito. Usted tiene \nque reducir su deducción por salarios y sueldos por la \ncantidad de este crédito. Vea las siguientes reglas y defi-\nniciones para cada desastre.\nPatronos o empleadores afectados por el huracán \nHarvey. Las siguientes definiciones aplican a los patro-\nnos o empleadores que resultaron afectados por el hura-\ncán Harvey.\nPatrono o empleador elegible. Para este propósito, \nun patrono o un empleador elegible es cualquier patrono \no empleador que realizaba actividades comerciales o em-\npresariales el 23 de agosto de 2017 en la zona de desas-\ntre del huracán Harvey y cuyas actividades comerciales o \nempresariales se encontraban inoperables en cualquier \nfecha posterior al 23 de agosto de 2017 y antes del 1 de \nenero de 2018 debido a daños ocasionados por el hura-\ncán Harvey.\nEmpleado elegible. Para este propósito, un emplea-\ndo elegible es un empleado de un patrono o empleador \nelegible cuyo lugar principal de trabajo el 23 de agosto de \n2017 con dicho patrono o empleador elegible estaba en la \nzona de desastre del huracán Harvey. Un empleado no es \nun empleado elegible por ningún período durante el cual \nse le permite al empleador elegible un crédito de oportuni-\ndad laboral por los salarios pagados o incurridos por el \nempleado.\nPatronos o empleadores afectados por el huracán Ir-\nma. Las siguientes definiciones aplican a los patronos o \nempleadores que resultaron afectados por el huracán Ir-\nma.\nPatrono o empleador elegible. Para este propósito, \nun patrono o un empleador elegible es cualquier patrono \no empleador que realizaba actividades comerciales o em-\npresariales el 4 de septiembre de 2017 en la zona de de-\nsastre del huracán Irma y cuyas actividades comerciales \no empresariales se encontraban inoperables en cualquier \nfecha posterior al 4 de septiembre de 2017 y antes del 1 \nde enero de 2018 debido a daños ocasionados por el hu-\nracán Irma.\nEmpleado elegible. Para este propósito, un emplea-\ndo elegible es un empleado cuyo lugar principal de traba-\njo el 4 de septiembre de 2017 con dicho patrono o em-\npleador elegible estaba en la zona de desastre del \nhuracán Irma. Un empleado no es un empleado elegible \npor ningún período durante el cual se le permite al em-\npleador elegible un crédito de oportunidad laboral o por \nlos salarios pagados o incurridos por el empleado por la \nretención de empleados afectados por el huracán Harvey.\nPatronos o empleadores afectados por el huracán \nMaría. Las siguientes definiciones aplican a los patronos \no empleadores que resultaron afectados por el huracán \nMaría.\nPatrono o empleador elegible. Para este propósito, \nun patrono o un empleador elegible es cualquier patrono \no empleador que realizaba actividades comerciales o \nPublicación 976(SP) (Febrero 2018)\n Página 19\n", "empresariales el 16 de septiembre de 2017 en la zona de \ndesastre del huracán María y cuyas actividades comercia-\nles o empresariales se encontraban inoperables en cual-\nquier fecha posterior al 16 de septiembre de 2017 y antes \ndel 1 de enero de 2018 debido a daños ocasionados por \nel huracán María.\nEmpleado elegible. Para este propósito, un emplea-\ndo elegible es un empleado cuyo lugar principal de traba-\njo el 16 de septiembre de 2017 con dicho patrono o em-\npleador elegible estaba en la zona de desastre del \nhuracán María. Un empleado no es un empleado elegible \npor ningún período durante el cual se le permite al em-\npleador elegible un crédito de oportunidad laboral o por \nlos salarios pagados o incurridos por el empleado por la \nretención de empleados afectados por el huracán Harvey \no Irma.\nLos empleadores afectados por ciertos incendios fo-\nrestales incontrolables en California. Las siguientes \ndefiniciones se aplican a los empleadores afectados por \nciertos incendios forestales incontrolables en California.\nEmpleador elegible. Para este propósito, un patrono \no un empleador elegible es cualquier patrono o emplea-\ndor que realizaba actividades comerciales o empresaria-\nles en la zona de desastre de los incendios forestales in-\ncontrolables \nen \nCalifornia \ny \ncuyas \nactividades \ncomerciales o empresariales se encontraban inoperables \nen cualquier fecha posterior al 8 de octubre de 2017 y an-\ntes del 1 de enero de 2018 debido al daño causado por \nlos incendios forestales incontrolables en California.\nEmpleado elegible. Para este propósito, un emplea-\ndo elegible es un empleado cuyo lugar principal de traba-\njo el 8 de octubre de 2017 con dicho patrono o empleador \nelegible estaba en la zona de desastre de los incendios \nforestales incontrolables en California. Un empleado no \nes un empleado elegible por ningún período durante el \ncual se le permite al empleador elegible un crédito de \noportunidad laboral por los salarios pagados o incurridos \npor el empleado.\nSalarios calificados. Los salarios calificados son aqué-\nllos que usted pagó o en los que incurrió antes del 1 de \nenero de 2018 (hasta $6,000 por empleado) por un em-\npleado elegible a partir de la fecha en que su actividad co-\nmercial o empresarial se hizo inoperable en el lugar prin-\ncipal de trabajo de su empleado inmediatamente antes \ndel desastre respectivo y terminando en la fecha en que \nsu comercio o empresa reinició sus actividades significati-\nvas en dicho lugar. Asimismo, los salarios tienen que ha-\nberse pagado después de la siguiente fecha:\nEl 23 de agosto de 2017 para el huracán Harvey.\nEl 4 de septiembre de 2017 para el huracán Irma.\nEl 16 de septiembre de 2017 para el huracán María.\nEl 8 de octubre de 2017 para ciertos incendios fores-\ntales incontrolables en California.\nEsto incluye salarios pagados o incurridos aun cuando \nel empleado no haya prestado servicio alguno, haya pres-\ntado servicios en un lugar de empleo que no sea su lugar \nprincipal de empleo o bien haya prestado servicios en el \nlugar principal de trabajo antes de que se reiniciaran las \noperaciones significativas.\nLos salarios que califican para el crédito, por lo gene-\nral, tienen el mismo significado que los salarios que están \nsujetos a la Federal Unemployment Tax Act (Ley Federal \nde Impuesto sobre el Desempleo o FUTA, por sus siglas \nen inglés). Los salarios calificados también incluyen canti-\ndades que haya pagado o incurrido por concepto de gas-\ntos médicos o de hospitalización y que estén relaciona-\ndos con la incapacidad por enfermedad o accidentes. Los \nsalarios calificados de cualquier empleado tienen que re-\nducirse de acuerdo a la cantidad de cualquier paga suple-\nmentaria laboral que haya recibido conforme a la Social \nSecurity Act (Ley del Seguro Social).\nPara fines de este crédito, los salarios calificados pa-\ngados por un tercero pagador (incluyendo una empresa \nde arrendamiento de empleados, una organización profe-\nsional de empleadores o una organización de empleado-\nres profesionales certificada) a los empleados elegibles \nde un empleador elegible se consideran salarios califica-\ndos incurridos por el empleador elegible. Sólo el emplea-\ndor elegible, y no el tercero pagador, puede tener en \ncuenta dichos salarios calificados al reclamar el crédito.\nEn el caso de los empleados agrícolas, si el trabajo \nque desempeñó cualquier empleado durante más de la \nmitad de cualquier período de pago calificado como mano \nde obra agrícola conforme a FUTA, los primeros $6,000 \ndel salario de dicho empleado sujeto al Seguro Social y al \nMedicare son salarios calificados.\nLos salarios calificados no incluyen salarios que usted \npagó o incurrió por pagos a su dependiente o a otro fami-\nliar (pariente). Para más información, vea el Formulario \n5884-A y sus instrucciones por separado.\nSolicitud de Copia o Trasunto \n(Transcripción) de la \nDeclaración de Impuestos\nSolicitud de copia de la declaración de impuestos.\nUsted puede usar el Formulario 4506, Request for Trans-\ncript of Tax Return (Solicitud para un trasunto de la decla-\nración de impuestos), en inglés, para pedir una copia de \nsu declaración de impuestos. Por lo general, se debe pa-\ngar un cargo de $50 por solicitar cada copia de su decla-\nración de impuestos. Si su residencia principal, lugar prin-\ncipal de negocios o registros tributarios se encuentran \ndentro de una zona de desastre declarada por el Presi-\ndente, no se le cobrará este cargo si la designación del \ndesastre (por ejemplo: “Hurricane Harvey” (Huracán Har-\nvey), “Hurricane Irma” (Huracán Irma) o “Hurricane Maria” \n(Huracán María)) se ha escrito (a mano con tinta roja o a \nmáquina si presenta una declaración electrónica) en la \nparte superior del formulario al momento de presentarse.\nSolicitud de trasunto (transcripción) de la declara-\nción de impuestos. Usted puede usar el Formulario \n4506-T, Request for Transcript of Tax Return (Solicitud \nPágina 20 \nPublicación 976(SP) (Febrero 2018)\n", "para un trasunto de la declaración de impuestos), en in-\nglés, o el Formulario 4506T-EZ(SP), Formulario Abrevia-\ndo para la Solicitud de un Trasunto de la Declaración de \nImpuestos Personales (o el Formulario 4506T-EZ, en in-\nglés) para solicitar un trasunto (transcripción) gratuito de \nsu declaración de impuestos, el cual contiene la mayoría \nde los datos de su declaración y normalmente incluye la \ninformación que un tercero pueda requerir.\nPublicación 976(SP) (Febrero 2018)\n Página 21\n", "Desastres Calificados para \n2016\nTabla 1. Áreas de desastre de 2016 —Desastres declarados por el Presidente en 2016\nPor estado\nTipo \nFecha de la declaración \nPeriodo del incidente\nAlabama \nTormentas Severas, Tornados, Vientos en línea recta e Inundaciones (DR‐4251)\n21 de enero de 2016\n23 de diciembre de 2015 al 31 de diciembre de 2015\nAlaska \nTormenta Severa (DR‐4257)\n17 de febrero de 2016\n12 de diciembre de 2015 al 15 de diciembre de 2015\nArkansas \nTormentas Severas, Tornados, Vientos en línea recta e Inundaciones (DR‐4254) \n5 de febrero de 2016\n26 de diciembre de 2015 al 22 de enero de 2016 \nArkansas \nTormentas Severas, Tornados, Vientos en línea recta e Inundaciones (DR‐4270) \n6 de mayo de 2016\n8 de marzo de 2016 al 13 de marzo de 2016\nDelaware \nTormenta de Invierno Severa e Inundaciones (DR‐4265)\n16 de marzo de 2016\n22 de enero de 2016 al 23 de enero de 2016\nDistrict of Columbia (DC) \nTormenta de Nieve (DR‐4260) \n4 de marzo de 2016\n22 de enero de 2016 al 23 de enero de 2016\nFlorida \nHuracán Matthew (DR‐4283) \n8 de octubre de 2016\n3 de octubre de 2016 al 19 de octubre de 2016\nFlorida \nHuracán Hermine (DR‐4280) \n28 de septiembre de 2016\n31 de agosto de 2016 al 11 de septiembre de 2016\nGeorgia \nTormentas Severas e Inundaciones (DR‐4259) \n26 de febrero de 2016\n22 de diciembre de 2015 al 13 de enero de 2016 \nGeorgia \nHuracán Matthew (DR‐4284) \n8 de octubre de 2016\n4 de octubre de 2016 al 15 de octubre de 2016 \nHawaii \nTormentas Severas, Inundaciones, Derrumbes, y Deslizamientos de Tierra (DR‐4282) \n6 de octubre de 2016\n11 de septiembre de 2016 al 14 de septiembre de 2016\nIdaho \nTormentas de Invierno Severas (DR‐4252) \n1 de febrero de 2016\n16 de diciembre de 2015 al 27 de diciembre de 2015\nIowa \nTormentas Severas, Vientos en línea recta e Inundaciones (DR‐4281) \n29 de septiembre de 2016\n23 de agosto de 2016 al 27 de agosto de 2016\nIowa \nTormentas Severas e Inundaciones (DR‐4289) \n31 de octubre de 2016\n21 de septiembre de 2016 al 3 de octubre de 2016\nKansas \nTormentas Severas e Inundaciones (DR‐4287) \n20 de octubre de 2016\n2 de septiembre de 2016 al 12 de septiembre de 2016\nKentucky \nTormentas Severas, Tornados, Inundaciones, Derrumbes y Deslizamientos de Tierra (DR‐4278) 26 de agosto de 2016\n2 de julio de 2016 al 9 de julio de 2016 \nLouisiana \nTormentas Severas e Inundaciones (DR‐4263) \n13 de marzo de 2016\n8 de marzo de 2016 al 8 de abril de 2016\nLouisiana \nTormentas Severas e Inundaciones (DR‐4277) \n14 de agosto de 2016\n11 de agosto de 2016 al 2 de octubre de 2016 \nMaryland \nTormenta de Invierno Severa y Tormenta de Nieve (DR‐4261) \n4 de marzo de 2016\n22 de enero de 2016 al 23 de enero de 2016\nMaryland \nTormenta Severa e Inundaciones (DR‐4279) \n16 de septiembre de 2016\n30 de julio de 2016 al 31 de julio de 2016 \nMississippi \nTormentas Severas e Inundaciones (DR‐4268) \n25 de marzo de 2016\n9 de marzo de 2016 al 29 de marzo de 2016\nMississippi \nTormentas Severas, Tornados, Vientos en línea recta e Inundaciones (DR‐4248) \n4 de enero de 2016\n23 de diciembre de 2015 al 28 de diciembre de 2015\nMissouri \nTormentas Severas, Tornados, Vientos en línea recta e Inundaciones (DR‐4250) \n21 de enero de 2016\n23 de diciembre de 2015 al 9 de enero de 2016 \nMontana \nTormenta de Invierno Severa y Vientos en línea recta (DR‐ 4271) \n24 de mayo de 2016\n15 de abril de 2016 al 16 de abril de 2016\nMontana \nTornado (DR‐4275) \n3 de agosto de 2016\n11 de junio de 2016 \nNew Jersey \nTormenta de Invierno Severa y Tormenta de Nieve (DR‐4264) \n14 de marzo de 2016\n22 de enero de 2016 al 24 de enero de 2016\nNorth Carolina\nHuracán Matthew (DR‐4285) \n9 de octubre de 2016 \n4 de octubre de 2016 al 25 de octubre de 2016\nOklahoma \nTormentas Severas e Inundaciones (DR‐4274) \n15 de julio de 2016\n11 de junio de 2016 al 13 de junio de 2016\nOklahoma \nTormentas de Invierno Severas e Inundaciones (DR‐4256) \n10 de febrero de 2016\n26 de diciembre de 2015 al 5 de enero de 2016\nOregon \nTormentas de Invierno Severas, Vientos en línea recta, Inundaciones, Derrumbes y \nDeslizamientos de Tierra (DR‐4258) \n17 de febrero de 2016\n6 de diciembre de 2015 al 23 de diciembre de 2015 \nPennsylvania \nTormenta de Invierno Severa y Tormenta de Nieve (DR‐4267) \n23 de marzo de 2016 \n22 de enero de 2016 al 23 de enero de 2016 \nPennsylvania \nTormentas Severas e Inundaciones (DR‐4292) \n2 de diciembre de 2016\n20 de octubre de 2016 al 21 de octubre de 2016\nSouth Carolina\nHuracán Matthew (DR‐4286) \n11 de octubre de 2016\n4 de octubre de 2016 al 30 de octubre de 2016\nTennessee \nIncendios Forestales Incontrolables (DR‐4293) \n15 de diciembre de 2016\n28 de noviembre de 2016 al 9 de diciembre de 2016 \nTexas \nTormentas Severas e Inundaciones (DR‐4269) \n25 de abril de 2016\n7 de abril de 2016 al 30 de abril de 2016\nTexas \nTormentas Severas e Inundaciones (DR‐4272) \n11 de junio de 2016\n22 de mayo de 2016 al 24 de junio de 2016 \nTexas \nTormentas Severas, Tornados e Inundaciones (DR‐4266) \n19 de marzo de 2016\n7 de marzo de 2016 al 29 de marzo de 2016\nTexas \nTormentas de Invierno Severas, Tornados, Vientos en línea recta e Inundaciones (DR‐4255) \n9 de febrero de 2016\n26 de diciembre de 2015 al 22 de enero de 2016 \nVirginia \nTormenta de Invierno Severa y Tormenta de Nieve (DR‐4262) \n7 de marzo de 2016 \n22 de enero de 2016 al 23 de enero de 2016 \nVirginia \nHuracán Matthew (DR‐4291) \n2 de noviembre de 2016 \n7 de octubre de 2016 al 15 de octubre de 2016 \nWashington \nTormentas Severas, Vientos en línea recta, Inundaciones, Derrumbes y Deslizamientos de \nTierra (DR‐4249) \n15 de enero de 2016\n12 de noviembre de 2015 al 21 de noviembre de 2015\nWashington \nTormenta de Invierno Severa, Vientos en línea recta, Inundaciones, Derrumbes, Deslizamientos \nde Tierra y Tornado (DR‐4253)\n2 de febrero de 2016\n1 de diciembre de 2015 al 14 de diciembre de 2015 \nWest Virginia \nTormentas Severas, Inundaciones, Derrumbes y Deslizamientos de Tierra (DR‐4273) \n25 de junio de 2016\n22 de junio de 2016 al 29 de junio de 2016\nWisconsin\nTormentas Severas e Inundaciones (DR‐4276) \n9 de agosto de 2016\n11 de julio de 2016 al 12 de julio de 2016\nWisconsin \nTormentas Severas, Inundaciones y Deslizamientos de Tierra (DR‐4288) \n20 de octubre de 2016\n21 de septiembre de 2016 al 22 de septiembre de 2016\nPágina 22 \nPublicación 976(SP) (Febrero 2018)\n", "Cómo Obtener Ayuda con los \nImpuestos\nSi usted tiene preguntas sobre un asunto tributario, nece-\nsita ayuda para preparar su declaración de impuestos o si \ndesea descargar publicaciones, formularios o instruccio-\nnes gratuitamente, acceda a IRS.gov/Espanol para en-\ncontrar recursos que le pueden ayudar inmediatamente.\nCómo preparar y presentar su declaración de im-\npuestos. Encuentre opciones gratuitas para preparar y \npresentar su declaración en IRS.gov/Espanol o en su co-\nmunidad, si reúne los requisitos.\nEl programa Volunteer Income Tax Assistance (Progra-\nma de Ayuda Voluntaria al Contribuyente con los Impues-\ntos sobre los Ingresos o VITA, por sus siglas en inglés) \nofrece ayuda tributaria gratuita a las personas quienes \nnormalmente tienen un ingreso que no sea mayor de \n$54,000, personas discapacitadas y personas que tienen \nun dominio limitado del inglés y que necesitan ayuda para \npreparar sus propias declaraciones de impuestos. El pro-\ngrama Tax Counseling for the Elderly (Programa de Ase-\nsoramiento para las Personas de Edad Avanzada o TCE, \npor sus siglas en inglés) ofrece ayuda tributaria gratuita a \ntodos los contribuyentes, especialmente aquéllos quienes \ntienen 60 años de edad o más con sus declaraciones de \nimpuestos. Los voluntarios del programa TCE se especia-\nlizan en contestar preguntas sobre pensiones y asuntos \nespecíficos relacionados con la jubilación, particularmen-\nte para personas de edad avanzada.\nAcceda a IRS.gov/Espanol para ver las opciones dis-\nponibles para preparar y presentar su declaración:\nPresentación Free File. Acceda a IRS.gov/FreeFile \ny pulse sobre Español para saber si reúne los requisi-\ntos para utilizar gratis programas (software) comercia-\nles para preparar y presentar electrónicamente su de-\nclaración de impuestos federales.\nVITA. Acceda a IRS.gov/VITA y pulse sobre Español \no llame al 1-800-906-9887 para saber cuál es el local \nde asistencia VITA más cercano a usted en donde \npuede obtener ayuda gratuita con la preparación de \nsu declaración de impuestos.\nTCE. Acceda a IRS.gov/TCE y pulse sobre Español o \nllame al 1-888-227-7669 para saber cuál es el local de \nasistencia TCE más cercano a usted en donde puede \nobtener ayuda gratuita con la preparación de su de-\nclaración de impuestos.\nCómo recibir respuestas a sus preguntas so-\nbre la ley tributaria. En IRS.gov/Espanol puede \nobtener respuestas a sus preguntas tributarias en \ncualquier momento y en cualquier lugar.\nAcceda a IRS.gov/es/Help/Telephone-Assistance pa-\nra ver una variedad de recursos que le ayudarán a re-\ncibir respuestas a las preguntas más comunes sobre \nlos impuestos.\nAcceda a IRS.gov/ITA y pulse sobre Español para uti-\nlizar el Asistente Tributario Interactivo, un recurso que \nle realizará una serie de preguntas sobre diferentes \ntemas relacionados con los impuestos y le ofrecerá \nrespuestas. Puede imprimir la entrevista en su totali-\ndad y la respuesta final para sus archivos.\nAcceda a IRS.gov/Pub17SP para ver la Publicación \n17(SP), El Impuesto Federal sobre los Ingresos para \nPersonas Físicas, la cual presenta detalles sobre dife-\nrentes oportunidades en donde puede reducir sus im-\npuestos, cambios a los impuestos para el año 2017 y \nuna variedad de enlaces interactivos que le ayudarán \na encontrar respuestas a sus preguntas. Puede ver \nesta publicación en Internet en formato HTML o PDF.\nTambién, puede acceder a información relacionada \ncon la ley tributaria desde su programa (software) de \npresentación electrónica.\nCómo obtener formularios y publicaciones de im-\npuestos. Acceda a IRS.gov/Forms para descargar o im-\nprimir todos los formularios y publicaciones que podría \nnecesitar. De otro modo, puede descargar y ver publica-\nciones e instrucciones tributarias de mucho interés (inclui-\ndas las Instrucciones para el Formulario 1040, en inglés) \nen formato de libro electrónico (eBook) por medio de sus \ndispositivos móviles sin costo alguno. O puede acceder a \nIRS.gov/OrderForms, en inglés, para hacer un pedido y \nrecibir por correo los formularios que necesite. Deberá re-\ncibir su pedido dentro de 10 días laborables.\nAcceda a su cuenta en línea (sólo para contribuyen-\ntes que sean personas físicas). Acceda a IRS.gov/\nAccount y pulse sobre Español para ver información acer-\nca de su cuenta de impuestos federales de manera segu-\nra.\nVea la cantidad que adeuda, pague por Internet o soli-\ncite un acuerdo de pagos por Internet.\nAcceda a sus archivos tributarios por Internet.\nRepase su historial de pagos de los últimos 18 me-\nses.\nAcceda a IRS.gov/SecureAccess para averiguar los \nrequisitos del proceso de verificación de identidad. La \ninformación está provista en inglés solamente.\nUso del depósito directo. La manera más rápida para \nrecibir un reembolso de los impuestos es combinar la pre-\nsentación electrónica (e-file) con un depósito directo de \nsu reembolso. Al utilizar el depósito directo, su reembolso \nse transfiere de manera electrónica y segura directamen-\nte a su cuenta bancaria. Ocho de cada 10 contribuyentes \nusan el depósito directo para recibir sus reembolsos. El \nIRS emite más del 90% de los reembolsos en menos de \n21 días.\nHabrá una demora para recibir reembolso para de-\nclaraciones de impuesto que reclaman ciertos crédi-\ntos. Debido a ciertos cambios en la ley tributaria, el IRS \nno puede emitir reembolsos antes de mediados de febre-\nro de 2018 para declaraciones de impuestos en las \nPublicación 976(SP) (Febrero 2018)\n Página 23\n", "cuales se reclaman el crédito por ingreso del trabajo (EIC, \npor sus siglas en inglés) o el crédito tributario adicional \npor hijos (ACTC, por sus siglas en inglés). Esta restricción \naplica al reembolso completo, no sólo a la porción relacio-\nnada con estos créditos.\nCómo obtener un trasunto (transcripción) o copia de \nla declaración. La manera más rápida para obtener un \ntrasunto (transcripción) de su declaración de impuestos \nes accediendo a IRS.gov/Transcripts y pulse sobre Espa-\nñol. Luego, pulse sobre Obtenga una Transcripción En Lí-\nnea u Obtenga una Transcripción Por Correo para pedir \nuna copia de su trasunto (transcripción). Si prefiere:\nOrdene su trasunto (transcripción) llamando a la línea \ndirecta libre de cargos para trasuntos, al \n1-800-908-9946.\nEnvíe por correo el Formulario 4506-T, Request for \nTranscript of Tax Return (Solicitud para un trasunto de \nla declaración de impuestos), en inglés, o el Formula-\nrio 4506T-EZ(SP), Formulario Abreviado para la Soli-\ncitud de un Trasunto de la Declaración de Impuestos \nPersonales, en español (o el Formulario 4506T-EZ, en \ninglés). Los formularios están disponibles en IRS.gov.\nCómo utilizar los recursos disponibles en línea para \nayudarle a preparar su declaración. Acceda a \nIRS.gov/Tools o a IRS.gov/Espanol para utilizar las si-\nguientes opciones:\nEl Asistente del Crédito por Ingreso del Trabajo (acce-\nda a IRS.gov/EIC), disponible en español, puede ayu-\ndarle a determinar si tiene derecho a reclamar el cré-\ndito por ingreso del trabajo.\nLa Solicitud para un Número de Identificación del \nEmpleador (EIN) en línea (acceda a IRS.gov/EIN), \ndisponible en español, le ayuda a solicitar un número \nde identificación del empleador (la solicitud por Inter-\nnet sólo está disponible en inglés).\nLa IRS Withholding Calculator (Calculadora de Reten-\nciones del IRS), disponible en inglés, estima la canti-\ndad que debió de haberse retenido de su cheque de \npaga para propósitos de los impuestos federales so-\nbre los ingresos. Puede obtener información en espa-\nñol sobre la calculadora más un enlace para utilizar la \ncalculadora (en inglés) en IRS.gov/es/Individuals/IRS-\nWithholding-Calculator.\nEl recurso First Time Homebuyer Credit Account \nLook-up (Recurso para buscar la cuenta relacionada \ncon el crédito para las personas que compran vivien-\nda por primera vez), en inglés, le provee información \nsobre sus reintegros y el saldo de su cuenta. (Acceda \na IRS.gov/Homebuyer).\nLa Sales Tax Deduction Calculator (Calculadora de la \ndeducción por impuestos sobre las ventas) (acceda a \nIRS.gov/SalesTax, en inglés) calcula la cantidad que \npuede reclamar si detalla las deducciones en el Ane-\nxo A (Formulario 1040), opta por no reclamar los im-\npuestos sobre los ingresos estatales y locales, y us-\nted no conservó los recibos que muestran cuánto \nimpuesto sobre las ventas pagó usted.\nCómo resolver los asuntos tributarios relacionados \ncon el robo de identidad.\nEl IRS no inicia comunicaciones con los contribuyen-\ntes por medio de correo electrónico ni por teléfono pa-\nra pedirle información personal ni financiera. Esto in-\ncluye todo tipo de comunicación electrónica, tal como \nmensajes de texto en su teléfono móvil ni por redes \nsociales.\nAcceda a IRS.gov/IDProtection y pulse sobre Español \npara obtener información y ver videos.\nSi ha perdido o si le han robado su SSN o si sospecha \nque es víctima de robo de identidad relacionado con \nlos impuestos, acceda a IRS.gov/ID y pulse sobre Es-\npañol para saber qué pasos debe tomar.\nCómo verificar el estado de su reembolso. \nAcceda a IRS.gov/Reembolsos.\nDebido a ciertos cambios en la ley tributaria, el IRS no \npuede emitir reembolsos antes de mediados de febre-\nro de 2018 para declaraciones de impuestos en las \ncuales correctamente se reclaman el crédito por in-\ngreso del trabajo (EIC, por sus siglas en inglés) o el \ncrédito tributario adicional por hijos (ACTC, por sus si-\nglas en inglés). Esta restricción aplica al reembolso \ncompleto, no sólo a la porción relacionada con estos \ncréditos.\nDescargue la aplicación oficial IRS2Go a su dispositi-\nvo móvil gratuitamente y úsela para verificar el estado \nde su reembolso.\nLlame a la línea directa automatizada de reembolsos, \nal 1-800-829-1954.\nCómo efectuar un pago de impuestos. El IRS utiliza la \ntecnología más avanzada de codificación para asegurar \nque sus pagos electrónicos sean seguros y confiables. \nUsted puede efectuar pagos electrónicos a través de In-\nternet, por teléfono o a través de un dispositivo móvil utili-\nzando la aplicación móvil IRS2Go. Efectuar pagos elec-\ntrónicamente no toma mucho tiempo, es fácil y éstos se \ntramitan mucho más rápido que enviar un cheque o giro \npor correo. Acceda a IRS.gov/Pagos para efectuar un pa-\ngo usando cualquiera de las siguientes opciones:\nIRS Direct Pay (IRS Pago directo), disponible en in-\nglés: Las personas físicas pueden pagar sus cuentas \ntributarias o hacer pagos de impuestos estimados di-\nrectamente de sus cuentas corrientes o de ahorros. El \nuso del IRS Direct Pay es gratuito; no tendrá que pa-\ngar cargos por su uso.\nTarjeta de crédito o débito: Escoja un tramitador \naprobado para pagar en línea, por teléfono o por dis-\npositivo móvil.\nRetiro electrónico de fondos: Se ofrece sólo cuan-\ndo presente su declaración de impuestos federal utili-\nzando un programa (software) para la preparación de \ndeclaraciones de impuestos o por medio de un prepa-\nrador profesional de declaraciones de impuestos.\nPágina 24 \nPublicación 976(SP) (Febrero 2018)\n", "Sistema de pago electrónico del impuesto federal \n(EFTPS): La mejor opción para negocios. Requiere \ninscripción en dicho sistema.\nCheque o giro: Envíe su pago a la dirección indicada \nen la notificación o carta que le enviaron o en las ins-\ntrucciones del formulario de impuestos que presentó.\nEfectivo: Puede pagar en efectivo sus impuestos en \nun negocio participante.\n¿Qué ocurre si no puedo pagar ahora? Acceda a \nIRS.gov/Pagos para ver información sobre las siguientes \nopciones:\nSolicite un acuerdo de pagos por Internet (IRS.gov/\nOPA y pulse sobre Español) para cumplir con su obli-\ngación tributaria en plazos mensuales si no puede pa-\ngar la totalidad de sus impuestos adeudados en el \nmomento. Una vez complete el proceso a través de \nInternet, recibirá un aviso inmediatamente si su acuer-\ndo se ha aprobado.\nUse el Offer in Compromise Pre-Qualifier (Precalifica-\ndor para un ofrecimiento de transacción) (acceda a \nIRS.gov/OIC), disponible en inglés, para ver si puede \nliquidar su deuda tributaria por una cantidad menor a \nla cantidad que usted adeuda.\nCómo se verifica el estado de una declaración en-\nmendada. Acceda a IRS.gov/WMAR y pulse sobre Es-\npañol para averiguar el estado de su declaración enmen-\ndada (Formulario 1040X). Puede tardarse hasta tres \nsemanas a partir de la fecha en que envió su declaración \nenmendada para ser registrada en nuestro sistema y has-\nta 16 semanas para tramitarla.\nInformación para entender un aviso o carta del IRS. \nAcceda a IRS.gov/Notices y pulse sobre Español para ob-\ntener información adicional sobre su aviso o carta que re-\ncibió de parte del IRS.\nCómo comunicarse con la oficina local del IRS. Ten-\nga en cuenta que puede obtener respuestas a muchas \npreguntas en IRS.gov/Espanol sin tener que ir a un Cen-\ntro de Ayuda al Contribuyente (TAC, por sus siglas en in-\nglés). Acceda a IRS.gov/es/Help/Telephone-Assistance \npara ver información relacionada con temas sobre los \ncuales la mayoría de las personas tienen preguntas. Si to-\ndavía necesita ayuda, los TAC del IRS proveen ayuda \ncuando un asunto relacionado con los impuestos no pue-\nde ser tramitado en Internet o por teléfono. Todos los TAC \nahora proveen servicios con cita previa, así usted sabrá \nde antemano que podrá recibir los servicios que necesita \nsin largos tiempos de espera. Para encontrar el TAC más \ncercano a usted, sus horas de operación, los servicios \nque ofrece y las opciones para hacer citas, acceda a \nIRS.gov/es/Help/Contact-Your-Local-IRS-Office. O, en la \naplicación IRS2Go, escoja la opción Comuníquese Con \nNosotros, que se encuentra bajo la pestaña Conectarse \ny luego pulse sobre Oficinas Locales.\nCómo ver videos del IRS. El portal de videos del IRS en \nIRSvideos.gov/Espanol contiene presentaciones en video \ny en audio sobre temas de interés para personas físicas, \npequeños negocios y preparadores de impuestos.\nCómo obtener información tributaria en otros idio-\nmas. Para aquellos contribuyentes cuya lengua materna \nno es el inglés, tenemos los siguientes recursos disponi-\nbles. Los contribuyentes pueden conseguir información \nen IRS.gov en los siguientes idiomas:\nEspañol (IRS.gov/Espanol).\nChino (IRS.gov/Chinese).\nVietnamita (IRS.gov/Vietnamese).\nCoreano (IRS.gov/Korean).\nRuso (IRS.gov/Russian).\nLos Centros de Ayuda al Contribuyente proveen servi-\ncio de intérprete a través del teléfono en más de 170 idio-\nmas. Este servicio es gratis para los contribuyentes.\nEl Servicio del Defensor del \nContribuyente Está Aquí para \nAyudarlo\n¿Qué es el Servicio del Defensor del \nContribuyente?\nEl Servicio del Defensor del Contribuyente (TAS, por sus \nsiglas en inglés) es una organización independiente \ndentro del IRS que ayuda a los contribuyentes y protege \nsus derechos como contribuyente. El deber de TAS es \nasegurar que a cada contribuyente se le trate de forma \njusta, y que usted conozca y entienda sus derechos con-\nforme a la Carta de Derechos del Contribuyente.\n¿Qué puede hacer TAS por usted?\nTAS le puede ayudar a resolver problemas que no ha po-\ndido resolver usted mismo con el IRS. Además, su servi-\ncio es gratis. Si usted reúne los requisitos para recibir la \nayuda de TAS, se le asignará un defensor quien trabajará \ncon usted durante todo el proceso y hará lo posible para \nresolver su asunto. TAS le puede ayudar si:\nSu problema le causa problemas financieros a usted, \na su familia o a su negocio;\nUsted (o su negocio) está enfrentando la amenaza de \nacción adversa inmediata; o\nUsted ha intentado comunicarse con el IRS en múlti-\nples ocasiones, pero nadie le ha respondido, o el IRS \nno le ha respondido para la fecha prometida.\n¿Cómo se puede comunicar con TAS?\nTAS tiene oficinas en cada estado, el Distrito de Columbia \ny Puerto Rico. El número telefónico de su defensor local \nse encuentra en su guía telefónica local y también en la \npágina \nIRS.gov/es/Advocate/Local-Taxpayer-Advocate, \nen español, o TaxpayerAdvocate.IRS.gov/Contact-Us, \nPublicación 976(SP) (Febrero 2018)\n Página 25\n", "disponible en inglés. Esta última tiene información adicio-\nnal en inglés que le puede ser de interés. También, puede \nllamar al 1-877-777-4778.\n¿Cómo puede aprender sobre sus derechos \ncomo contribuyente?\nLa Carta de Derechos del Contribuyente describe diez \nderechos básicos que todos los contribuyentes tienen al \ntratar con el IRS. Los recursos de TAS, disponibles en in-\nglés en TaxpayerAdvocate.IRS.gov, le pueden ayudar a \nentender lo que estos derechos significan para usted y \ncómo aplican a su situación. Éstos son sus derechos. Co-\nnózcalos; utilícelos.\n¿De qué otra manera ayuda el Servicio del \nDefensor del Contribuyente a los \ncontribuyentes?\nTAS se ocupa de resolver problemas de gran escala que \nafectan a muchos contribuyentes. Si usted conoce alguno \nde estos asuntos, favor de informarnos en la página \nIRS.gov/SAMS, disponible en inglés.\nTalleres para Contribuyentes de \nBajos Ingresos\nLos Talleres para Contribuyentes de Bajos lngresos \n(LITC, por sus siglas en inglés) son independientes del \nIRS. Los LITC representan a las personas cuyos ingresos \nestén por debajo de cierto nivel y que necesitan resolver \nproblemas tributarios con el IRS, tales como auditorías, \napelaciones y problemas asociados con el cobro de im-\npuestos. Además, estos talleres pueden proveer informa-\nción sobre los derechos y responsabilidades del contribu-\nyente en diferentes idiomas para aquellas personas que \nhablan inglés como segundo idioma. Los servicios se \nofrecen de manera gratuita o a bajo costo. Para localizar \nun \ntaller \ncerca \nde \nusted, \nacceda \na \nTaxpayerAdvocate.IRS.gov/LITCmap, en inglés, o vea la \nPublicación \n4134(SP), \nLista \nde \nTalleres \npara \nContribuyentes de Bajos lngresos, en español.\nPágina 26 \nPublicación 976(SP) (Febrero 2018)\n", "Para ayudarnos a desarrollar un índice más amplio, por favor, déjenos saber si desea hacer \nsugerencias para añadirlas al índice. Vea Comentarios y sugerencias en la Introducción de \nesta publicación para saber las maneras en que puede comunicarse con nosotros.\nÍndice\n \nA\nÁrea de desastre:\nHuracán Irma 6\nHuracán María 6\nIncendios forestales incontrolables \nen California 7\nÁrea de desastre con cobertura 6\nHuracán Harvey 5\nHuracán Irma 6\nHuracán María 6\nIncendios forestales incontrolables, \ninundaciones, avalanchas de \nlodo y avalanchas de \nescombros 7\nIncendios forestales incontrolables \nen California 7\nTormenta Tropical Harvey 5\nÁrea de desastre del Huracán \nHarvey:\nHuracán Harvey 5\nÁrea de desastre del huracán \nIrma 6\nÁrea de desastre del huracán Irma \ncon cobertura 6\nÁrea de desastre del huracán \nMaría 6\nÁrea de desastre del huracán María \ncon cobertura 6\nÁrea de desastre de los incendios \nforestales incontrolables en \nCalifornia 7\nArreglos IRA y otros planes de \njubilación 14\nAsistencia (Vea Ayuda con los \nimpuestos)\nAyuda (Vea Ayuda con los impuestos)\nAyuda con los impuestos 23\nC\nCarolina del Sur 6\nContribuyentes afectados 8\nCopia de su declaración de \nimpuestos, solicitud de 20\nCrédito por ingreso del trabajo 17\nCrédito por la retención de \nempleados 19\nCréditos:\nCrédito tributario adicional por \nhijos 17\nIngreso del trabajo 17\nRetención de empleados 19\nCrédito tributario adicional por \nhijos 17\nCrédito tributario adicional por \nhijos para residentes bona fide \nde Puerto Rico:\nHijo calificado 18\nD\nDeclaración de impuestos:\nSolicitud de una copia 20\nSolicitud de un trasunto \n(transcripción) 20\nDeclaraciones conjuntas 18\nDeducción de pérdidas en el año \nanterior 10\nDefensor del Contribuyente 25\nDistribución calificada por motivos \nde desastre para 2016 14\nDistribución calificada por motivos \nde desastre para 2017 14\nDistribuciones:\nCompra o construcción de una \nvivienda 16\nDesastre calificado 14\nDistribución calificada 14\nTributación de 15\nDistribuciones calificadas por \ndesastre:\nReintegro de 15\nDonaciones caritativas 9\nF\nFechas de vencimiento, \nprorrogadas 7\nFlorida 6\nG\nGeorgia 6\nI\nInformación adicional (Vea Ayuda \ncon los impuestos)\nInformación para planes de \njubilación elegibles 17\nIslas Vírgenes Estadounidenses 6\nJ\nJubilación, plan elegible 15\nL\nLouisiana 5\nN\nNiños desaparecidos, fotografías \nde 3\nP\nPérdida económica 15\nPérdidas por hechos fortuitos y \nrobos 9\nPérdidas por robo 9\nPersona calificada 16\nPlan de jubilación elegible 15, 17\nPlanes de jubilación 14\nPlazo de presentación extendido 2\nPréstamos:\nPréstamos de planes calificados 16\nProgramas de donación basados \nen cargo por licencia:\nHuracán Harvey 3\nHuracán Irma 3\nHuracán María 3\nIncendios Forestales Incontrolables \nen California 3\nTormenta Tropical Harvey 3\nTormenta Tropical Irma 3\nTormenta Tropical María 3\nPublicaciones (Vea Ayuda con los \nimpuestos)\nPuerto Rico 6\nR\nRefugio tributario:\nDeterminación de las pérdidas por \nhechos fortuitos y robos 12\nRefugio tributario basado en \níndices de costo:\nPérdidas relacionadas a huracanes 2\nRefugio tributario de índices de \ncosto:\nCálculo de las pérdidas \nrelacionadas con huracanes 10\nReglas de impuestos por \ndesastres:\nHuracán Harvey y Tormenta \nTropical Harvey, Huracán Irma, \nHuracán María y los Incendios \nForestales Incontrolables en \nCalifornia 2\nReintegro de Distribuciones \nCalificadas por Motivos de \nDesastre 15\nResidencia principal 15\nRobo de identidad 24\nPublicación 976(SP) (Febrero 2018)\nPágina 27\n", "S\nServicio del Defensor del \nContribuyente 25\nSuspensión de 1 año de los pagos \nde préstamos 17\nT\nTexas 5\nTrasunto (Transcripción) de la \ndeclaración de impuestos, \nsolicitud de 20\nTributación de Distribuciones \nCalificadas por Motivos de \nDesastre para 2016 y \nDistribuciones Calificadas por \nMotivos de Desastre para \n2017 15\nTributaria, asistencia (Vea Ayuda \ncon los impuestos)\nV\nVíctimas de incendios forestales \nincontrolables en California, \ninundaciones, avalanchas de \nlodo y avalanchas de \nescombros 7\nZ\nZona de desastre:\nHuracán Harvey 5\nHuracán Irma 6\nHuracán María 7\nIncendios forestales incontrolables \nen California 7\nZona de desastre del huracán \nHarvey 5\nPágina 28\nPublicación 976(SP) (Febrero 2018)\n" ]
p5120.pdf	0218 Publ 5120 (PDF)	https://www.irs.gov/pub/irs-pdf/p5120.pdf	[ " \n \n \n \n \n \n \n \n \n \nIf you or a member of your \nfamily enrolls in health \ninsurance through the \nMarketplace, you may be \neligible for the premium tax \ncredit, a refundable credit \nthat helps eligible individuals \nand families pay for health \ninsurance. \nAdvance Payments \nDuring enrollment, the Marketplace \ndetermines if you’re eligible for advance \npayments of the premium tax credit. \nIf you’re eligible, you can choose to have \nALL, SOME or NONE of the advance \npayments for which you are eligible sent to \nyour insurance company: \nX\nALL: the entire amount of your pay\nments will be sent monthly to your \ninsurance company \nX\nSOME: a portion of your payments are \npaid in advance to your insurance com\npany, and then you wait to receive the \nrest of the benefit of the premium tax \ncredit for which you are eligible when \nyou file your tax return \nX\nNONE: you have nothing sent to your \ninsurance company during the year, \nand wait to get all the benefit of the \ncredit when you file your tax return \nDid You Know... \nIf you choose not to have advance \ncredit payments made on your behalf, \nyou will get the credit when you file \nyour tax return. \nThis will lower your tax balance due \nand could increase your refund. \nTo access the \nMarketplace, visit \nHealthcare.gov A provider talks with a patient\nEligibility \nIf you or a family member enrolls in health coverage through the Marketplace for a month \nthat you or the family member was not eligible for non-Marketplace health coverage, you \nmay be allowed the credit if you: \n•\nPaid your share of Marketplace insurance premiums\n•\nHave household income within certain limits\n•\nDo not file a married filing separately return. There are exceptions to this rule for domes\ntic abuse and spousal abandonment victims\n•\nCannot be claimed as a dependent by another person\nYou must file a federal tax return if either of these apply to you: \n•\nAdvance credit payments were made on your behalf to your insurance company\n•\nYou are claiming the premium tax credit\nFailing to file your tax return will prevent you from getting the benefit of advance credit \npayments in future years. \nClaiming and Reconciling the Credit \nWhen you file your tax return, you will use Form 8962, Premium Tax Credit, to claim the \ncredit and to reconcile the credit with the advance credit payments made for you and your \nfamily. To reconcile the credit, subtract the total of your advance credit payments from the \namount of the premium tax credit computed on your tax return. The difference will change \nthe amount of tax you owe or the amount of your federal refund. \nReport life changes to the \nMarketplace \nReporting life changes such as changes to income or family size – will help you avoid large differences between the advance credit payments \nmade on your behalf and the amount of the premium tax credit you are allowed when you file your tax return. \nPublication 5120 (Rev. 2-2018) Catalog Number 65487X Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
f982.pdf	0318 Form 982 (PDF)	https://www.irs.gov/pub/irs-pdf/f982.pdf	[ "Form 982\n(Rev. March 2018)\nDepartment of the Treasury \nInternal Revenue Service \nReduction of Tax Attributes Due to Discharge of \nIndebtedness (and Section 1082 Basis Adjustment)\n▶ Attach this form to your income tax return.\n▶ Go to www.irs.gov/Form982 for instructions and the latest information.\nOMB No. 1545-0046\nAttachment \nSequence No. 94\nName shown on return\nIdentifying number\nPart I\nGeneral Information (see instructions)\n1 \nAmount excluded is due to (check applicable box(es)):\na Discharge of indebtedness in a title 11 case \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 Discharge of indebtedness to the extent insolvent (not in a title 11 case) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc Discharge of qualified farm indebtedness \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nd Discharge of qualified real property business indebtedness \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\ne Discharge of qualified principal residence indebtedness (Caution: See instructions before checking this box if debt \nwas discharged after 2017.) .\n.\n.\n.\n.\n.\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 \nTotal amount of discharged indebtedness excluded from gross income \n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nDo you elect to treat all real property described in section 1221(a)(1), relating to property held for sale to \ncustomers in the ordinary course of a trade or business, as if it were depreciable property? .\n.\n.\n.\n.\n.\nYes\nNo\nPart II\nReduction of Tax Attributes. You must attach a description of any transactions resulting in the reduction in \nbasis under section 1017. See Regulations section 1.1017-1 for basis reduction ordering rules, and, if applicable, \nrequired partnership consent statements. (For additional information, see the instructions for Part II.)\nEnter amount excluded from gross income:\n4 \nFor a discharge of qualified real property business indebtedness applied to reduce the basis of\ndepreciable real property \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 \nThat you elect under section 108(b)(5) to apply first to reduce the basis (under section 1017) of\ndepreciable property .\n.\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 \nApplied to reduce any net operating loss that occurred in the tax year of the discharge or carried\nover to the tax year of the discharge .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nApplied to reduce any general business credit carryover to or from the tax year of the discharge .\n7 \n8 \nApplied to reduce any minimum tax credit as of the beginning of the tax year immediately after the\ntax year of the discharge .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8 \n9 \nApplied to reduce any net capital loss for the tax year of the discharge, including any capital loss \ncarryovers to the tax year of the discharge .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9 \n10a\nApplied to reduce the basis of nondepreciable and depreciable property if not reduced on line 5. \nDO NOT use in the case of discharge of qualified farm indebtedness \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10a\nb Applied to reduce the basis of your principal residence. Enter amount here ONLY if line 1e is\nchecked .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10b\n11 \nFor a discharge of qualified farm indebtedness applied to reduce the basis of:\na Depreciable property used or held for use in a trade or business or for the production of income if\nnot reduced on line 5 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11a\nb Land used or held for use in a trade or business of farming \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11b\nc Other property used or held for use in a trade or business or for the production of income .\n.\n.\n11c\n12 \nApplied to reduce any passive activity loss and credit carryovers from the tax year of the discharge\n12 \n13 \nApplied to reduce any foreign tax credit carryover to or from the tax year of the discharge .\n.\n.\n13 \nPart III\nConsent of Corporation to Adjustment of Basis of Its Property Under Section 1082(a)(2)\nUnder section 1081(b), the corporation named above has excluded $\nfrom its gross income\nfor the tax year beginning\n and ending\n.\nUnder that section, the corporation consents to have the basis of its property adjusted in accordance with the regulations prescribed \nunder section 1082(a)(2) in effect at the time of filing its income tax return for that year. The corporation is organized under the laws\nof\n.\n(State of incorporation)\nNote: You must attach a description of the transactions resulting in the nonrecognition of gain under section 1081.\nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 17066E\nForm 982 (Rev. 3-2018)\n" ]
p976.pdf	0218 Publ 976 (PDF)	https://www.irs.gov/pub/irs-pdf/p976.pdf	[ "Department of the Treasury\nInternal Revenue Service\nPublication 976\n(February 2018)\nCat. No. 71006W\nDisaster Relief\nNew for 2017\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\nFuture Developments . . . . . . . . . . . . . . . . . . . . . . . 2\nDisaster-Related Relief . . . . . . . . . . . . . . . . . . . . . . 2\nReminder\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3\nIntroduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3\nDefinitions\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4\n2016 Qualified Disaster . . . . . . . . . . . . . . . . . . . . 4\n2017 Qualified Disaster . . . . . . . . . . . . . . . . . . . . 4\nHurricane Harvey Disaster Area . . . . . . . . . . . . . . 4\nHurricane Harvey (or Tropical Storm Harvey) \nCovered Disaster Area\n. . . . . . . . . . . . . . . . . . 4\nHurricane Harvey Disaster Zone\n. . . . . . . . . . . . . 4\nHurricane Irma Disaster Area . . . . . . . . . . . . . . . . 4\nHurricane Irma Covered Disaster Area . . . . . . . . . 5\nHurricane Irma Disaster Zone\n. . . . . . . . . . . . . . . 5\nHurricane Maria Disaster Area . . . . . . . . . . . . . . . 5\nHurricane Maria Covered Disaster Area . . . . . . . . 5\nHurricane Maria Disaster Zone\n. . . . . . . . . . . . . . 5\nCalifornia Wildfire Disaster Area\n. . . . . . . . . . . . . 5\nCalifornia Wildfire Covered Disaster Area . . . . . . . 6\nCalifornia Wildfire Disaster Zone\n. . . . . . . . . . . . . 6\nVictims of California Wildfires, Flooding, \nMudflows, and Debris Flows\n. . . . . . . . . . . . . . 6\nExtended Tax Deadlines\n. . . . . . . . . . . . . . . . . . . . 6\nCharitable Giving Incentives\n. . . . . . . . . . . . . . . . . 7\nTemporary Suspension of Limits on \nCharitable Contributions\n. . . . . . . . . . . . . . . . . 7\nCasualty and Theft Losses . . . . . . . . . . . . . . . . . . . 7\nQualified Disaster Losses\n. . . . . . . . . . . . . . . . . . 8\nElection To Deduct Loss in the Preceding \nYear\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8\nCost Indexes Safe Harbor Method To \nCalculate Hurricane-Related Losses to \nPersonal-Use Residential Real Property . . . . . . 8\nSafe Harbor Methods To Determine the \nAmount of Your Casualty and Theft \nLosses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nIRAs and Other Retirement Plans . . . . . . . . . . . . . 11\nDefinitions\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . 11\nTaxation of Qualified 2016 Disaster \nDistributions and Qualified 2017 Disaster \nDistributions . . . . . . . . . . . . . . . . . . . . . . . . . 12\nRepayment of Qualified Disaster Distributions . . . 12\nRepayment of Qualified Distributions for the \nPurchase or Construction of a Main Home\n. . . 13\nLoans From Qualified Plans . . . . . . . . . . . . . . . . 13\nInformation for Eligible Retirement Plans\n. . . . . . 14\nDays of Presence in a U.S. Territory\n. . . . . . . . . . 14\nAdditional Tax Relief for Individuals\n. . . . . . . . . . 14\nEarned Income Credit and Additional Child \nTax Credit\n. . . . . . . . . . . . . . . . . . . . . . . . . . 14\nMar 01, 2018\n", "Additional Tax Relief for Businesses . . . . . . . . . . 15\nEmployee Retention Credit\n. . . . . . . . . . . . . . . . 15\nRequest for Copy or Transcript of Tax Return . . . 16\nQualified 2016 Disasters\n. . . . . . . . . . . . . . . . . . . 18\nHow To Get Tax Help\n. . . . . . . . . . . . . . . . . . . . . . 19\nIndex\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\nFuture Developments\nFor the latest information about developments related to \nPub. 976, such as legislation enacted after it was \npublished, go to IRS.gov/Pub976.\nDisaster-Related Relief\nSpecial rules for claiming qualified disaster losses.\nPersonal casualty losses resulting from federally declared \ndisasters that occurred in 2016, as well as certain 2017 \ndisasters, including Hurricane Harvey and Tropical Storm \nHarvey, Hurricane Irma, Hurricane Maria, and the Califor-\nnia wildfires, may be claimed as a qualified disaster loss. \nThis special relief provided is a result of provisions con-\ntained in the Disaster Relief and Airport and Airway Exten-\nsion Act of 2017, the Tax Reform Act of 2017, and the Bi-\npartisan Budget Act of 2018. These provisions include the \nfollowing.\nThe $100 limitation per casualty has been increased \nto $500 for net qualified disaster losses.\nThe 10% of adjusted gross income limit doesn’t apply \nto net qualified disaster losses.\nYou can claim your standard deduction increased by \nyour net qualified disaster loss instead of itemizing de-\nductions on Schedule A.\nFor more information about claiming relief, see Casu-\nalty and Theft Losses, later.\nCost indexes safe harbor method to calculate hurri-\ncane-related losses. Generally, you must determine the \ndecrease in the fair market value (FMV) of your lost or \ndamaged property through either a competent appraisal \nor by the cost of repairs you actually made. However, if \nyou sustained casualty losses for your personal-use resi-\ndential real property damaged or destroyed by Hurricane \nHarvey, Irma, or Maria (or Tropical Storm Harvey), you \nmay use the cost indexes safe harbor method described \nin Revenue Procedure 2018-09, 2018-2 I.R.B 290, availa-\nble at IRS.gov/irb/2018-02_IRB#RP-2018-09. For more \ninformation, see Cost Indexes Safe Harbor Method To \nCalculate Hurricane-Related Losses to Personal-Use \nResidential Real Property, later.\nSafe harbor methods for individual taxpayers to de-\ntermine casualty and theft losses. Revenue Procedure \n2018-08, 2018-2 I.R.B. 286, available at IRS.gov/irb/\n2018-02_IRB#RP-2018-08, provides safe harbor methods \nthat you may use to figure your casualty and theft losses \nfrom personal-use residential property and personal be-\nlongings, including some methods applicable only to los-\nses from a federally declared disaster. To figure the \namount of your casualty and theft losses, you generally \nmust determine the actual reduction in the FMV of lost or \ndamaged property using a competent appraisal or the \ncost of repairs you actually make. But the safe harbor \nmethods in Revenue Procedure 2018-08 allow you to de-\ntermine the decrease in FMV in other ways. For more in-\nformation, see Safe Harbor Methods To Determine the \nAmount of Your Casualty and Theft Losses, later.\nExtended filing deadline for certain taxpayers. If you \npreviously obtained a 6-month extension of time to file \nyour original 2016 return and you are an affected taxpayer \nfor purposes of Hurricane Harvey or Tropical Storm Har-\nvey, Hurricane Irma, and the California wildfires, you have \nuntil January 31, 2018, or June 29, 2018, for taxpayers af-\nfected by Hurricane Maria in the U.S. Virgin Islands or Pu-\nerto Rico to timely file. See IRS.gov/DisasterTaxRelief for \nmore information on which taxpayers have been granted \nadditional time to file.\nLeave-based donation programs to aid victims of \nHurricane Harvey and Tropical Storm Harvey, Hurri-\ncane Irma and Tropical Storm Irma, Hurricane Maria \nand Tropical Storm Maria, or the California wildfires \nthat began on October 8, 2017. Under these programs, \nemployees may donate their vacation, sick, or personal \nleave in exchange for employer cash payments made be-\nfore January 1, 2019, to qualified tax-exempt organiza-\ntions providing relief for the victims of Hurricane Harvey \nand Tropical Storm Harvey, Hurricane Irma and Tropical \nStorm Irma, Hurricane Maria and Tropical Storm Maria, or \nthe California wildfires that began on October 8, 2017. \nThe donated leave won't be included in the income or wa-\nges of the employee. The employer may deduct the cash \npayments as business expenses or charitable contribu-\ntions.\nFor victims impacted by:\nHurricane Harvey and Tropical Storm Harvey, see No-\ntice 2017-48, 2017-39 I.R.B. 254, available at \nIRS.gov/irb/2017-39_IRB#NOT-2017-48.\nHurricane Irma and Tropical Storm Irma, see Notice \n2017-52, 2017-40 I.R.B. 262, available at IRS.gov/irb/\n2017-40_IRB#NOT-2017-52.\nHurricane Maria and Tropical Storm Maria, see Notice \n2017-62, 2017-44 I.R.B. 460, available at IRS.gov/irb/\n2017-44_IRB#NOT-2017-62.\nCalifornia wildfires that began on October 8, 2017, \nsee Notice 2017-70, 2017-48 I.R.B. 543, available at \nIRS.gov/irb/2017-48_IRB#NOT-2017-70.\n.\nSpecial rules for tax-favored withdrawals and repay-\nments from certain retirement plans. New rules pro-\nvide for certain tax-favored withdrawals and repayments \nfrom certain retirement plans for taxpayers who suffered \neconomic losses as a result of disasters declared by the \nPresident under section 401 of the Robert T. Stafford Dis-\naster Relief and Emergency Assistance Act during \nPage 2 \nPublication 976 (February 2018)\n", "calendar year 2016. New rules also provide for tax-fa-\nvored withdrawals, repayments, and loans from certain re-\ntirement plans for taxpayers who suffered economic los-\nses as a result of Hurricane Harvey and Tropical Storm \nHarvey, Hurricane Irma, Hurricane Maria, or the California \nwildfires. For more information, see IRAs and Other Re-\ntirement Plans, later.\nDays of presence. Due to Hurricane Irma and Hurricane \nMaria, the 14-day period of absence resulting from a ma-\njor disaster, which does not count against your days of \npresence outside a relevant U.S. territory, has been ex-\ntended to 268 days. For more information, see Days of \nPresence in a U.S. Territory, later.\nAdditional child tax credit calculations for certain \nbona fide residents of Puerto Rico. As part of the dis-\naster tax relief enacted for those impacted by Hurricane \nIrma or Hurricane Maria, certain bona fide residents of Pu-\nerto Rico may elect to calculate their additional child tax \ncredit (ACTC) differently. For more information, see Addi-\ntional child tax credit for bona fide residents of Puerto \nRico, later.\nReminder\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\nThis publication explains special tax law provisions to help \ntaxpayers and businesses to recover from the impact of \n2016 qualified disasters and 2017 qualified disasters at-\ntributable to Hurricane Harvey and Tropical Storm Harvey, \nHurricane Irma, Hurricane Maria, and the California wild-\nfires. Information is also provided for taxpayers in certain \nareas in which the President has declared a major disas-\nter in 2017, including for victims of California wildfires, \nflooding, mudflows, and debris flows. For information \nabout claiming relief, see IRS.gov/DisasterTaxRelief. For \nmore information on disaster assistance and emergency \nrelief for individuals and businesses, see IRS.gov/\nDisasterRelief. For additional information on 2016 and \n2017 federally declared disasters, see FEMA.gov/\nDisasters.\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:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, 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.\nOrdering forms and publications. Visit IRS.gov/\nFormsPubs to download forms and publications. Other-\nwise, you can go to IRS.gov/OrderForms to order current \nand prior-year forms and instructions. Your order should \narrive within 10 business days.\nTax questions. If you have a tax question not an-\nswered by this publication, check IRS.gov and How To \nGet Tax Help at the end of this publication.\nUseful Items\nYou may want to see:\nPublications\nCharitable Contributions\nCasualties and Thefts\nTax Guide for Individuals With Income From \nU.S. Possessions\nCasualty, Disaster, and Theft Loss Workbook\nBusiness Casualty, Disaster, and Theft Loss \nWorkbook\nContributions to Individual Retirement \nArrangements (IRAs)\nDistributions from Individual Retirement \nArrangements (IRAs)\nEarned Income Credit\nDisaster Resource Guide for Individuals and \nBusinesses\nDisaster Relief—Providing Assistance Through \nCharitable Organizations\nForms (and Instructions)\nChild Tax \nCredit\nU.S. Self-Employment Tax Return \n(Including the Additional Child Tax Credit for \nBona Fide Residents of Puerto Rico)\nDistributions From Pensions, Annuities, \nRetirement or Profit-Sharing Plans, IRAs, \nInsurance Contracts, etc.\nRequest for Copy of Tax Return\nRequest for Transcript of Tax Return\nCasualties and Thefts\nCredits for Affected Disaster Area \nEmployers\n 526\n 547\n 570\n 584\n 584-B\n 590-A\n 590-B\n 596\n 2194\n 3833\n Schedule 8812 (Form 1040A or 1040)\n 1040-SS\n 1099-R\n 4506\n 4506-T\n 4684\n 5884-A\nPublication 976 (February 2018)\n Page 3\n", "Qualified 2016 Disaster Retirement Plan \nDistributions and Repayments\nQualified 2017 Disaster Retirement Plan \nDistributions and Repayments\nSee How To Get Tax Help at the end of this publication for \ninformation about getting these publications and forms.\nDefinitions\nThe following definitions are used throughout this publica-\ntion.\n2016 Qualified Disaster\nA 2016 qualified disaster is a major disaster declared in \ncalendar year 2016 for an area determined by the Presi-\ndent of the United States under section 401 of the Robert \nT. Stafford Disaster Relief and Emergency Assistance Act \nto warrant federal disaster assistance. A 2016 qualified \ndisaster area is an area for which such a major disaster \nwas declared. See Qualified 2016 Disasters for a list of \ndisasters declared by the President in 2016.\nNot all special disaster tax relief applies to 2016 \nqualified disasters. Certain personal casualty loss \nand retirement plan relief is available for 2016 \nqualified disasters. Other relief explained in this publica-\ntion is only available for certain 2017 federally declared \ndisasters.\n2017 Qualified Disaster\nA 2017 qualified disaster includes Hurricane Harvey \nand Tropical Storm Harvey, Hurricane Irma, Hurricane \nMaria, and the California wildfires. These disasters occur-\nred in calendar year 2017 in areas determined by the \nPresident of the United States under section 401 of the \nRobert T. Stafford Disaster Relief and Emergency Assis-\ntance Act to warrant federal disaster assistance.\nNot all 2017 federally declared disasters are con-\nsidered 2017 qualified disasters. Only Hurricane \nHarvey and Tropical Storm Harvey, Hurricane \nIrma, Hurricane Maria, and the California wildfires listed \nabove are considered 2017 qualified disasters for special \ndisaster tax relief purposes.\nHurricane Harvey Disaster Area\nThe Hurricane Harvey disaster area covers the area for \nwhich the President declared a major disaster before Oc-\ntober 17, 2017, because of Hurricane Harvey. The Hurri-\ncane Harvey disaster area covers the entire state of \nTexas.\nTropical Storm Harvey in Louisiana is also covered un-\nder the definition of the Hurricane Harvey disaster area \nand covers the entire state of Louisiana.\n 8915A\n 8915B\nCAUTION\n!\nCAUTION\n!\nHurricane Harvey (or Tropical Storm \nHarvey) Covered Disaster Area\nA portion of the Hurricane Harvey disaster area has been \ndesignated by the IRS as a covered disaster area. The \nHurricane Harvey (or Tropical Storm Harvey) cov-\nered disaster area covers the following counties and \nparishes in Louisiana and Texas.\nLouisiana. Acadia, Allen, Assumption, Beauregard, Cal-\ncasieu, Cameron, De Soto, Iberia, Jefferson Davis, Lafay-\nette, Lafourche, Natchitoches, Plaquemines, Rapides, \nRed River, Sabine, St. Charles, St. Mary, Vermilion, and \nVernon.\nTexas. Aransas, Austin, Bastrop, Bee, Bexar, Brazoria, \nBurleson, Caldwell, Calhoun, Chambers, Colorado, Co-\nmal, Dallas, DeWitt, Fayette, Fort Bend, Galveston, \nGoliad, Gonzales, Grimes, Guadalupe, Hardin, Harris, \nJackson, Jasper, Jefferson, Jim Wells, Karnes, Kleberg, \nLavaca, Lee, Liberty, Madison, Matagorda, Milam, Mont-\ngomery, Newton, Nueces, Orange, Polk, Refugio, Sabine, \nSan Augustine, San Jacinto, San Patricio, Tarrant, Travis, \nTyler, Victoria, Walker, Waller, Washington, and Wharton.\nTo ensure correct processing, affected taxpayers \nshould write in red ink, or type if filing electronically, the \nassigned disaster designation (either \"Louisiana, Tropical \nStorm Harvey\" or \"Texas, Hurricane Harvey\"), at the top of \nany forms or documents filed with the IRS. Affected tax-\npayers can also identify themselves to the IRS or ask hur-\nricane-related questions by calling the special IRS disas-\nter hotline at 1-866-562-5227.\nHurricane Harvey Disaster Zone\nThe term Hurricane Harvey disaster zone means that \nportion of the Hurricane Harvey disaster area determined \nby the President to warrant individual or individual and \npublic assistance from the federal government by reason \nof Hurricane Harvey.\nThe following counties are in the Hurricane Harvey dis-\naster zone.\nTexas. Aransas, Austin, Bastrop, Bee, Brazoria, Cald-\nwell, Calhoun, Chambers, Colorado, DeWitt, Fayette, Fort \nBend, Galveston, Goliad, Gonzales, Grimes, Hardin, Har-\nris, Jackson, Jasper, Jefferson, Karnes, Kleberg, Lavaca, \nLee, Liberty, Matagorda, Montgomery, Newton, Nueces, \nOrange, Polk, Refugio, Sabine, San Jacinto, San Patricio, \nTyler, Victoria, Walker, Waller, and Wharton.\nHurricane Irma Disaster Area\nThe Hurricane Irma disaster area covers the area for \nwhich the President declared a major disaster before Oc-\ntober 17, 2017, because of Hurricane Irma. The Hurricane \nIrma disaster area covers the entire states of Florida, \nGeorgia, and South Carolina, the territory of the U.S. Vir-\ngin Islands, and the Commonwealth of Puerto Rico.\nPage 4 \nPublication 976 (February 2018)\n", "Hurricane Irma Covered Disaster \nArea\nA portion of the Hurricane Irma disaster area has been \ndesignated by the IRS as a covered disaster area. The \nHurricane Irma covered disaster area covers areas in \nthe following territories and states.\nFlorida. All 67 counties in Florida.\nGeorgia. All 159 counties in Georgia.\nPuerto Rico. The municipalities of Adjuntas, Aguas Bue-\nnas, Barranquitas, Bayamón, Camuy, Carolina, Cataño, \nCiales, Comerío, Culebra, Canóvanas, Dorado, Fajardo, \nGuaynabo, Gurabo, Hatillo, Jayuya, Juncos, Las Piedras, \nLoíza, Luquillo, Naguabo, Orocovis, Patillas, Quebradil-\nlas, Salinas, San Juan, Toa Baja, Utuado, Vega Baja, Vie-\nques, and Yauco.\nSouth Carolina. The counties of Abbeville, Allandale, \nAnderson, Bamberg, Barnwell, Beaufort, Berkeley, Char-\nleston, Colleton, Dorchester, Edgefield, Georgetown, \nHampton, Jasper, McCormick, Newberry, Oconee, Pick-\nens, and Saluda.\nU.S. Virgin Islands. The Islands of St. Croix, St. John, \nand St. Thomas.\nTo ensure correct processing, affected taxpayers \nshould write in red ink, or type if filing electronically, the \nassigned disaster designation (either \"Florida, Hurricane \nIrma,\" \"Georgia, Hurricane Irma,\" \"U.S. Virgin Islands, \nHurricane Irma,\" \"Puerto Rico, Hurricane Irma,\" or \"South \nCarolina, Hurricane Irma\"), at the top of any forms or \ndocuments filed with the IRS. Affected taxpayers can also \nidentify themselves to the IRS or ask hurricane-related \nquestions by calling the special IRS disaster hotline at \n1-866-562-5227.\nHurricane Irma Disaster Zone\nThe term Hurricane Irma disaster zone means that por-\ntion of the Hurricane Irma disaster area determined by the \nPresident to warrant individual or individual and public as-\nsistance from the federal government by reason of Hurri-\ncane Irma.\nThe following U.S. counties, municipalities, and islands \nare in the Hurricane Irma disaster zone.\nFlorida. Alachua, Baker, Bradford, Brevard, Broward, \nCharlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, \nDuval, Flagler, Gilchrist, Glades, Hamilton, Hardee, Hen-\ndry, Hernando, Highlands, Hillsborough, Indian River, La-\nfayette, Lake, Lee, Levy, Manatee, Marion, Martin, Mi-\nami-Dade, Monroe, Nassau, Okeechobee, Orange, \nOsceola, Palm Beach, Pasco, Pinellas, Polk, Putnam, \nSarasota, Seminole, St. Johns, St. Lucie, Sumter, Suwan-\nnee, Union, and Volusia.\nGeorgia. Camden, Charlton, Chatham, Coffee, Glynn, \nLiberty, and McIntosh.\nPuerto Rico. Canovanas, Catano, Culebra, Dorado, Fa-\njardo, Loiza, Luquillo, Toa Baja, Vega Baja, and Vieques.\nU.S. Virgin Islands. The Islands of St. John and St. Tho-\nmas.\nHurricane Maria Disaster Area\nThe Hurricane Maria disaster area covers the area for \nwhich the President declared a major disaster before Sep-\ntember 21, 2017, because of Hurricane Maria. The Hurri-\ncane Maria disaster area covers the entire territory of the \nU.S. Virgin Islands and the Commonwealth of Puerto \nRico.\nHurricane Maria Covered Disaster \nArea\nA portion of the Hurricane Maria disaster area has been \ndesignated by the IRS as a covered disaster area. The \nHurricane Maria covered disaster area covers areas in \nthe following municipalities and islands.\nPuerto Rico. All 78 municipalities in Puerto Rico.\nU.S. Virgin Islands. The Islands of St. Croix, St. John, \nand St. Thomas.\nTo ensure correct processing, affected taxpayers \nshould write in red ink, or type if filing electronically, the \nassigned disaster designation (either \"Puerto Rico, Hurri-\ncane Maria\" or \"U.S. Virgin Islands, Hurricane Maria\"), at \nthe top of any forms or documents filed with the IRS. Af-\nfected taxpayers can also identify themselves to the IRS \nor ask hurricane-related questions by calling the special \nIRS disaster hotline at 1-866-562-5227.\nHurricane Maria Disaster Zone\nThe term Hurricane Maria disaster zone means that \nportion of the Hurricane Maria disaster area determined \nby the President to warrant individual or individual and \npublic assistance from the federal government by reason \nof Hurricane Maria.\nThe following municipalities and islands are in the Hur-\nricane Maria disaster zone.\nPuerto Rico. All 78 municipalities in Puerto Rico.\nU.S. Virgin Islands. The Islands of St. Croix, St. John, \nand St. Thomas.\nCalifornia Wildfire Disaster Area\nThe California wildfire disaster area covers the area for \nwhich the President declared a major disaster between \nJanuary 1, 2017, through January 18, 2018, because of \nthe California wildfires. The California wildfire disaster \narea covers the entire state of California.\nPublication 976 (February 2018)\n Page 5\n", "California Wildfire Covered Disaster \nArea\nA portion of the California wildfire disaster area has been \ndesignated by the IRS as a covered disaster area. The \nCalifornia wildfire covered disaster area covers Butte, \nLake, Mendocino, Napa, Nevada, Orange, Solano, So-\nnoma, and Yuba counties.\nTo ensure correct processing, affected taxpayers \nshould write in red ink, or type if filing electronically, the \nassigned disaster designation, “California, Wildfires,” at \nthe top of any forms or documents filed with the IRS. Af-\nfected taxpayers can also identify themselves to the IRS \nor ask wildfire-related questions by calling the special IRS \ndisaster hotline at 1-866-562-5227.\nCalifornia Wildfire Disaster Zone\nThe term California wildfire disaster zone means that \nportion of the California wildfire disaster area determined \nby the President to warrant individual or individual and \npublic assistance from the federal government by reason \nof the California wildfires.\nThe following counties are in the California wildfire dis-\naster zone.\nCalifornia. Butte, Lake, Mendocino, Napa, Nevada, Or-\nange, Sonoma, and Yuba.\nVictims of California Wildfires, \nFlooding, Mudflows, and Debris \nFlows\nThe California wildfires, flooding, mudflows, and deb-\nris flows covered disaster area has been designated \nby the IRS and covers Los Angeles, San Diego, Santa \nBarbara, and Ventura counties.\nTo ensure correct processing, affected taxpayers \nshould write in red ink, or type if filing electronically, the \nassigned disaster designation, “California, Wildfires, \nFlooding, Mudflows, and Debris Flows,” at the top of any \nforms or documents filed with the IRS. Affected taxpayers \ncan also identify themselves to the IRS or ask related \nquestions by calling the special IRS disaster hotline at \n1-866-562-5227.\nExtended Tax Deadlines\nThe IRS has extended deadlines that apply to filing re-\nturns, paying taxes, and performing certain other \ntime-sensitive acts for certain taxpayers affected by Hurri-\ncane Harvey, Tropical Storm Harvey, Hurricane Irma, or \nthe California wildfires, until January 31, 2018; until April \n30, 2018, for taxpayers affected by the California wild-\nfires, flooding, mudflows, and debris flows; or until June \n29, 2018, for taxpayers affected by Hurricane Maria in Pu-\nerto Rico and the U.S. Virgin Islands. The extension \napplies to deadlines (either an original or extended due \ndate) that occur during the following periods.\nAfter August 22, 2017, and before January 31, 2018, \nfor Texas taxpayers affected by Hurricane Harvey.\nAfter August 26, 2017, and before January 31, 2018, \nfor Louisiana taxpayers affected by Tropical Storm \nHarvey.\nAfter September 3, 2017, and before January 31, \n2018, for Florida taxpayers affected by Hurricane \nIrma.\nAfter September 4, 2017, and before January 31, \n2018, for U.S. Virgin Islands and Puerto Rico taxpay-\ners affected by Hurricane Irma.\nAfter September 5, 2017, and before January 31, \n2018, for South Carolina taxpayers affected by Hurri-\ncane Irma.\nAfter September 6, 2017, and before January 31, \n2018, for Georgia taxpayers affected by Hurricane \nIrma.\nAfter September 15, 2017, and before June 29, 2018, \nfor U.S. Virgin Islands taxpayers affected by Hurricane \nMaria.\nAfter September 16, 2017, and before June 29, 2018, \nfor Puerto Rico taxpayers affected by Hurricane Ma-\nria.\nAfter October 7, 2017, and before January 31, 2018, \nfor taxpayers affected by the California wildfires.\nAfter December 3, 2017, and before April 30, 2018, \nfor taxpayers affected by the California wildfires, \nflooding, mudflows, and debris flows.\nAffected taxpayer. The following taxpayers are eligible \nfor the extension.\nAny individual whose main home is located in a cov-\nered disaster area.\nAny business entity or sole proprietor whose principal \nplace of business is located in a covered disaster \narea.\nAny individual who is a relief worker affiliated with a \nrecognized government or philanthropic organization \nand who is assisting in a covered disaster area.\nAny individual, business entity, or sole proprietorship \nwhose records are needed to meet a postponed tax \ndeadline, provided those records are maintained in a \ncovered disaster area. The main home or principal \nplace of business doesn't have to be located in the \ncovered disaster area.\nAny estate or trust that has tax records necessary to \nmeet a postponed tax deadline, provided those re-\ncords are maintained in a covered disaster area.\nThe spouse on a joint return with a taxpayer who is eli-\ngible for postponements.\nAny individual, business entity, or sole proprietorship \nnot located in a covered disaster area, but whose \nPage 6 \nPublication 976 (February 2018)\n", "records necessary to meet a postponed tax deadline \nare located in the covered disaster area.\nAny individual visiting the covered disaster area who \nwas killed or injured as a result of the disaster.\nAny other person determined by the IRS to be affec-\nted by a federally declared disaster.\nActs extended. Deadlines for performing the following \nacts are extended.\nFiling any return of income, estate, gift, genera-\ntion-skipping transfer, excise, or employment tax.\nPaying any income, estate, gift, generation-skipping \ntransfer, excise, or employment tax. This includes \nmaking estimated tax payments.\nMaking certain contributions, distributions, recharacte-\nrizing contributions, or making a rollover to or from a \nqualified retirement plan.\nFiling certain petitions with the Tax Court.\nFiling a claim for credit or refund of any tax.\nBringing suit upon a claim for credit or refund.\nCertain other acts described in Revenue Procedure \n2007-56, 2007-34 I.R.B. 388, available at IRS.gov/irb/\n2007-34_IRB#RP-2007-56.\nForgiveness of interest and penalties. The IRS may \nforgive the interest and penalties on any underpaid in-\ncome, estate, gift, employment, or excise tax for the \nlength of any extension.\nCharitable Giving Incentives\nTemporary Suspension of Limits on \nCharitable Contributions\nIndividuals. In most cases, the amount of charitable con-\ntributions you can deduct on Schedule A as an itemized \ndeduction is limited to a percentage (usually 50%) of your \nadjusted gross income (AGI) and by an overall limitation \non itemized deductions. Qualified contributions are not \nsubject to these two limitations. But see Limitation, later, \nfor a limit that does apply. A “qualified contribution” must \nmeet the following criteria.\nIt is a charitable contribution paid in cash or check af-\nter August 22, 2017, and before January 1, 2018, for \nHurricane Harvey or Tropical Storm Harvey, Hurricane \nIrma, or Hurricane Maria; or after October 7, 2017, \nand before January 1, 2018, for California wildfires.\nIt is paid to a 50% limit organization (other than certain \nprivate foundations described in section 509(a)(3)).\nIt is payable for relief efforts in the Hurricane Harvey \ndisaster area, the Hurricane Irma disaster area, the \nHurricane Maria disaster area, or the California wild-\nfire disaster area.\nYou obtain contemporaneous written acknowledge-\nment (within the meaning of section 170(f)(8)) from the \norganization that such contribution was used for relief \nefforts.\nYou elect to treat the charitable contribution as a quali-\nfied contribution.\nException. Qualified contributions don’t include a con-\ntribution to a segregated fund or account for which you (or \nany person you appoint or designate) have or expect to \nhave advisory privileges with respect to distributions or in-\nvestments based on your contribution.\nLimitation. Your deduction for qualified contributions \nis limited to your AGI minus your deduction for all other \ncharitable contributions. You can carry over any contribu-\ntions you are not able to deduct for 2017 because of this \nlimit. In 2018, treat the carryover of your unused qualified \ncontributions as a carryover of contributions subject to the \n50% limit.\nElection. You make the election by entering the \namount of your qualified contributions on the dotted line \nnext to line 16 of Schedule A. Be sure to also include this \namount in the total you report on line 16.\nCorporations. A corporation (other than an S corpora-\ntion) may elect to deduct qualified cash contributions with-\nout regard to the 10% taxable income limit if the contribu-\ntions were made for relief efforts after August 22, 2017, \nand before January 1, 2018, for Hurricane Harvey or Trop-\nical Storm Harvey, Hurricane Irma, or Hurricane Maria; or \nafter October 7, 2017, and before January 1, 2018, for \nCalifornia wildfires, to a qualified charitable organization \n(other than certain private foundations described in sec-\ntion 509(a)(3)) or donor advised funds described in sec-\ntion 4966(d)(2). The corporation's deduction for these \nqualified contributions is limited to 100% of taxable in-\ncome (as modified for the 10% limit) minus the corpora-\ntion's deduction for all other charitable contributions. Any \nqualified contributions over this limit can be carried over to \nthe next 5 years, subject to the 10% limit.\nPartners and shareholders. Each partner in a partner-\nship and each shareholder in an S corporation makes a \nseparate election to have the appropriate limit not apply.\nMore information. For more information, see Pub. 526, \nCharitable Contributions. Pub. 526 includes a worksheet \nyou can use to figure your deduction if any limits apply to \nyour charitable contributions.\nCasualty and Theft Losses\nThe following section provides information on special re-\nlief related to personal casualty losses. For more informa-\ntion, see Form 4684, Casualties and Thefts, and its sepa-\nrate instructions, and Pub. 547.\nPublication 976 (February 2018)\n Page 7\n", "Qualified Disaster Losses\nPersonal casualty losses resulting from federally declared \ndisasters that occurred in 2016, as well as Hurricane Har-\nvey or Tropical Storm Harvey, Hurricane Irma, Hurricane \nMaria, and the California wildfires that occurred in 2017, \nmay be claimed as a qualified disaster loss on your Form \n4684. You can deduct 2016 and 2017 qualified disaster \nlosses for both regular and AMT purposes without itemiz-\ning other deductions on Schedule A. Moreover, your net \ncasualty loss from these qualified disasters does not need \nto exceed 10% of your AGI to qualify for the deduction, \nbut the $100 limit per casualty is increased to $500. See \nQualified 2016 Disasters, later, for a list of 2016 federally \ndeclared disasters, and Qualified 2017 disaster losses \nnext.\nQualified 2017 disaster losses. A qualified 2017 disas-\nter loss is a personal casualty loss caused by:\nHurricane Harvey or Tropical Storm Harvey in the Hur-\nricane Harvey disaster area after August 22, 2017,\nHurricane Irma in the Hurricane Irma disaster area af-\nter September 3, 2017,\nHurricane Maria in the Hurricane Maria disaster area \nafter September 15, 2017, or the\nCalifornia wildfires in the California wildfire disaster \narea after October 7, 2017.\nIn addition, the federal disaster declaration must have \nbeen made before September 21, 2017, for Hurricane \nMaria; before October 17, 2017, for Hurricane Harvey or \nTropical Storm Harvey and Hurricane Irma; and between \nJanuary 1, 2017, through January 18, 2018, for California \nwildfires.\nSee Form 4684 and its separate instructions for infor-\nmation and computational rules on claiming the special re-\nlief for these qualified disaster losses when completing \nline 11 and line 15 of Form 4684.\nElection To Deduct Loss in the \nPreceding Year\nCasualty and theft losses are generally deductible only in \nthe year the loss was sustained. A loss is generally sus-\ntained in the year in which the casualty or theft occurred. \nA loss may be treated as sustained in a later year if, for \nexample, a claim for reimbursement from insurance is \npending in the year in which the casualty or theft occurred. \nHowever, if you have a casualty loss attributable to a fed-\nerally declared disaster that occurred in an area warrant-\ning public or individual assistance (or both), you can elect \nto deduct the loss in the tax year immediately before the \nloss was sustained. Therefore, if you sustained a qualified \n2017 disaster loss, you may choose to take the loss into \naccount on your 2016 tax return instead of your 2017 tax \nreturn. A list of areas warranting public or individual assis-\ntance (or both) is available at the Federal Emergency \nManagement Agency (FEMA) website at FEMA.gov/\nDisasters.\nThis election must be made by filing your return or \namended return for the earlier year, and claiming your dis-\naster loss on it, on or before the date that is six months af-\nter the regular due date for filing your original return (with-\nout extensions) for the disaster year. For most people, \nthat means you can make the election to deduct a disaster \nloss sustained in 2017 on your amended 2016 return on \nor before October 15, 2018.\nIf you previously obtained a 6-month extension of time \nto file your original 2016 return and you are an affected \ntaxpayer as a result of a qualified 2017 disaster loss, you \nhave until January 31, 2018, to timely file and make this \nelection, except that taxpayers affected by Hurricane Ma-\nria in Puerto Rico or the U.S. Virgin Islands have until June \n29, 2018, to do so.\nClaiming qualified 2017 disaster losses on an origi-\nnal or amended 2016 return. If you are filing or amend-\ning your 2016 tax return, write “Federally Declared Disas-\nter” if you have a qualified 2017 disaster loss across the \ntop of your Form 1040, Form 1040NR, or Form 1040X \n(whichever applies). You must also complete and attach \nSchedule A and the 2016 Form 4684. If you already filed \nyour 2016 tax return, you can amend it to claim your quali-\nfied disaster loss by filing a Form 1040X. See the 2016 In-\nstructions for Form 4684 for more information.\nIf you have not filed your 2016 tax return and you want \nto deduct or increase your standard deduction by your net \nqualified disaster loss on your 2016 tax return, you must \nfile on paper. You may not file electronically. Use either \nForm 1040 or Form 1040NR. Write “Federally Declared \nDisaster” across the top of your paper tax return. To figure \nyour net qualified disaster loss, see the Instructions for \nForm 4684.\nCost Indexes Safe Harbor Method To \nCalculate Hurricane-Related Losses \nto Personal-Use Residential Real \nProperty\nRevenue Procedure 2018-09, 2018-2 I.R.B. 290, available \nat IRS.gov/irb/2018-02_IRB#RP-2018-09, provides a safe \nharbor method you may use to calculate the amount of \nyour casualty losses for your personal-use residential real \nproperty damaged or destroyed in Texas, Louisiana, Flor-\nida, Georgia, South Carolina, the Commonwealth of Pu-\nerto Rico, or the territory of the U.S. Virgin Islands as a re-\nsult of Hurricane Harvey, Tropical Storm Harvey, \nHurricane Irma, or Hurricane Maria.\nTo figure your casualty losses, you generally must de-\ntermine the decrease in the fair market value (FMV) of the \ndamaged property using a competent appraisal or the \ncost of repairs you actually make. But Revenue Procedure \n2018-09 provides a safe harbor method that allows you to \ndetermine the decrease in the FMV of your personal-use \nresidential real property in other ways. If you qualify for \nand use the cost indexes safe harbor method described in \nRevenue Procedure 2018-09, the IRS will not challenge \nyour determination. The use of the cost indexes safe \nPage 8 \nPublication 976 (February 2018)\n", "harbor method described in Revenue Procedure 2018-09 \nis not mandatory.\nUnder the cost indexes safe harbor method, you may \nuse one or more cost indexes to figure the casualty loss to \nyour personal-use residential real property. The cost in-\ndexes safe harbor method may be used if you suffered \nany losses listed under Damage categories, later.\nRevenue Procedure 2018-09 provides tables and cal-\nculation methods to determine the decrease in the FMV \nfor each category based on the cost per square foot or \npercentage of damage, the size of the property, and the \ngeographic location.\nPersonal-use residential real property. Personal-use \nresidential real property generally is real property, includ-\ning improvements, that is owned by the individual who \nsuffered a casualty loss and that contains at least one per-\nsonal residence. It does not include a personal residence \nif any part of the personal residence is used as rental \nproperty or contains a home office used in a trade or busi-\nness or transaction entered into for profit. For this pur-\npose, a personal residence is a single-family residence or \na single unit within a townhouse, duplex, or similar group \nof attached units. It includes any enclosed structures at-\ntached to the residence or unit, such as a garage. It does \nnot include a deck or screened-in porch. It also does not \ninclude a mobile home, trailer, condominium, or any other \nbuildings in which you have less than full ownership in all \nof the structural components, such as the roof, foundation, \nor exterior walls.\nPersonal-use residential real property does not in-\nclude residential rental property, a residence that \ncontains a home office, or a structure that con-\ntains five or more residential units.\nImprovements. The cost indexes safe harbor method \napplies only to three types of improvements on per-\nsonal-use residential real property.\nA personal residence.\nA detached structure of enclosed wood-frame con-\nstruction, with some electrical capabilities, no heating \nor air conditioning, and little or no interior finishing.\nA deck.\nDamage categories. Revenue Procedure 2018-09 pro-\nvides seven index tables that correspond to each of the \ncategories listed below and information on how to calcu-\nlate the decrease in the FMV of personal-use residential \nreal property in each of the tables. The tables include the \ncost per square foot, taking into account the personal resi-\ndence size or percentage of damage to the residence and \nthe location. The damage categories are:\nTotal loss of a personal residence;\nNear total loss of a personal residence;\nInterior flooding of more than one foot in a personal \nresidence;\nStructural damage from wind, rain, or debris to a per-\nsonal residence;\nCAUTION\n!\nRoof covering damage from wind, rain, or debris to a \npersonal residence;\nDamage to a detached structure; and\nDamage to decking.\nSpecial rules apply if you need to use multiple catego-\nries. See Revenue Procedure 2018-09.\nTotal loss of a personal residence. You had a total \nloss of a personal residence if, during one of the 2017 hur-\nricanes, the residence sustained damage that caused any \nof the following.\nThe personal residence either collapsed or became \nstructurally unsound.\nThe state or local government (or a political subdivi-\nsion of either) has ordered that the personal residence \nbe demolished or relocated.\nYou sold the personal residence to an unrelated party \nfor a price that reflects the FMV solely of the land on \nwhich the residence sits.\nA near total loss of the residence and you demolished \nthe residence.\nNear total loss of a personal residence. A near total \nloss of a personal residence occurred if, during one or \nmore of the 2017 hurricanes, the residence sustained se-\nvere damage requiring you to remove and dispose of sub-\nstantially all interior wall frame coverings (including dry-\nwall), floorings, electrical lines, ducts, plumbing, and other \nfixtures. To qualify, only the wood frame, rafters, and out-\nside facade of the personal residence can remain structur-\nally sound and reusable.\nStructural damage from wind, rain, or debris to a \npersonal residence. Structural damage from wind, rain, \nor debris occurred if, during one or more of the 2017 hurri-\ncanes, a personal residence sustained major structural \ndamage to the roof and/or outside wall(s) from wind or \nwindblown debris that exposed part or all of the residen-\nce's interior to rain or debris, requiring substantial renova-\ntion of the damaged areas. Substantial renovation re-\nquires the removal and replacement of drywall or other \nwall frame coverings, replacement of trim, and repair and \npainting of the damaged interior areas of the personal res-\nidence.\nDamage to a detached structure. Damage to a de-\ntached structure occurred if the structure sustained dam-\nage during one or more of the 2017 hurricanes that re-\nquired either complete or major rebuilding.\nIncreases to safe harbor loss amount. The decrease \nin the FMV determined under the safe harbor is the full \namount of the decrease and cannot be increased by \namounts related to items such as landscaping, debris re-\nmoval, or demolition.\nDecreases to safe harbor loss amount. The loss de-\ntermined through this method must be reduced by the \nvalue of any repairs provided by a third party at no cost \n(for example, work done by volunteers or via donations) to \nyou. Figure the value of a no-cost repair by multiplying the \nPublication 976 (February 2018)\n Page 9\n", "total square footage completely repaired at no cost to you \nby the same cost index used to determine the decrease in \nthe FMV of the property.\nAdditionally, reduce your loss by the amount of any in-\nsurance, reimbursements, or other compensation re-\nceived.\nReporting requirements on Form 4684. Attach a state-\nment to Form 4684 stating that you used Revenue Proce-\ndure 2018-09 to determine the amount of your casualty \nloss. Include the specific table number used. When com-\npleting Form 4684, don’t enter an amount on line 5 or \nline 6 for each property. Instead, enter the decrease in the \nFMV determined using the safe harbor method on line 7.\nFor additional information, see Revenue Procedure \n2018-09. You may qualify to use other safe harbor meth-\nods as well. See Revenue Procedure 2018-08 for more in-\nformation.\nSafe Harbor Methods To Determine \nthe Amount of Your Casualty and \nTheft Losses\nRevenue Procedure 2018-08, 2018-2 I.R.B. 286, available \nat IRS.gov/irb/2018-02_IRB#RP-2018-08, provides safe \nharbor methods that you may use to figure your casualty \nand theft losses to your personal-use residential property \nand personal belongings, including some methods appli-\ncable only to losses from a federally declared disaster. To \nfigure the amount of your casualty and theft losses, you \ngenerally must determine the actual reduction in the FMV \nof lost or damaged property using a competent appraisal \nor the cost of repairs you actually make. But the safe har-\nbor methods in Revenue Procedure 2018-08 allow you to \ndetermine the decrease in FMV in other ways. The use of \na safe harbor method described in Revenue Procedure \n2018-08 is not mandatory.\nPersonal-use residential real property safe harbor \nmethods. Personal-use residential real property gener-\nally is real property, including improvements, that is \nowned by the individual who suffered a casualty loss and \nthat contains at least one personal residence. It does not \ninclude a personal residence if any part of the personal \nresidence is used as rental property or contains a home \noffice used in a trade or business or transaction entered \ninto for profit. For more details, see Revenue Procedure \n2018-08.\nThe safe harbor methods for personal-use residential \nreal property available through Revenue Procedure \n2018-08 are the following.\nEstimated repair cost method.\nDe minimis method.\nInsurance method.\nFederally declared disaster method—Contractor safe \nharbor.\nFederally declared disaster method—Disaster loan \nappraisal.\nEstimated repair cost method. The estimated repair \ncost safe harbor method allows you to figure the decrease \nin the FMV of your personal-use residential real property \nusing the lesser of two repair estimates prepared by sepa-\nrate and independent licensed contractors. The estimates \nmust detail the itemized costs to restore your property to \nits condition immediately before the casualty. The estima-\nted repair cost safe harbor method is limited to casualty \nlosses of $20,000 or less.\nDe minimis method. The de minimis safe harbor \nmethod allows you to figure the decrease in the FMV of \nyour personal-use residential real property based on a \nwritten good-faith estimate of the cost of repairs required \nto restore your property to its condition immediately before \nthe casualty. You must keep documentation showing how \nyou estimated the amount of your loss. The de minimis \nsafe harbor method is available for casualty losses of \n$5,000 or less.\nInsurance \nmethod. The \ninsurance \nsafe \nharbor \nmethod allows you to figure the decrease in the FMV of \nyour personal-use residential real property based upon \nthe estimated loss in reports prepared by your homeown-\ners' or flood insurance company. These reports must set \nforth the estimated loss you sustained from the damage to \nor the destruction of your property.\nFederally declared disaster method—Contractor \nsafe harbor. If the loss occurred in a disaster area and \nwas due to a federally declared disaster, then you may \nuse the contractor safe harbor method or the disaster loan \nappraisal method. Under the contractor safe harbor \nmethod, you may use the contract price for the repairs \nspecified in a contract prepared by an independent and li-\ncensed contractor to determine the decrease in the FMV \nof your personal-use residential real property. This safe \nharbor method does not apply unless you are subject to a \nbinding contract signed by you and the contractor setting \nforth the itemized costs to restore your personal-use resi-\ndential real property to its condition immediately before \nthe casualty.\nFederally declared disaster method—Disaster \nloan appraisal. Under the disaster loan appraisal safe \nharbor method, you may use an appraisal prepared to ob-\ntain a loan of federal funds or a loan guarantee from the \nfederal government that identifies your estimated loss \nfrom a federally declared disaster to determine the de-\ncrease in the FMV of your personal-use residential real \nproperty.\nPersonal belongings safe harbor methods. Personal \nbelongings generally include items of tangible personal \nproperty owned by an individual who suffered a casualty \nor theft loss if they are not used in a trade or business. \nPersonal belongings do not include an item that maintains \nor increases its value over time or certain other types of \nproperty. For more details, see Revenue Procedure \n2018-08.\nThe safe harbor methods for personal belongings are \nthe de minimis method and the replacement cost safe har-\nbor method for federally declared disasters. Under the de \nPage 10 \nPublication 976 (February 2018)\n", "minimis method, you can make a good faith estimate of \nthe decrease in the FMV of your personal belongings. You \nmust maintain records describing your affected personal \nbelongings as well as your methodology for estimating \nyour loss. This method is limited to losses of $5,000 or \nless.\nThe replacement cost safe harbor method for federally \ndeclared disasters allows you to determine the FMV of \nyour personal belongings located in a disaster area imme-\ndiately before a federally declared disaster to figure the \namount of your casualty or theft loss. To use the replace-\nment cost safe harbor method, you must first determine \nthe current cost to replace each of your personal belong-\nings with a new item and then reduce that amount by 10% \nfor each year you have owned each personal belonging. \nSee Personal Belongings Valuation Table in Revenue \nProcedure 2018-08 in the Replacement Cost Safe Harbor \nMethod. If you choose to use the replacement cost safe \nharbor method, then you must use that method for all your \npersonal belongings, with certain exceptions identified in \nRevenue Procedure 2018-08.\nEach of these safe harbor methods is subject to addi-\ntional rules and exceptions. For additional information, \nsee Revenue Procedure 2018-08.\nDecreases to safe harbor loss amount. The loss de-\ntermined through the safe harbor methods must be re-\nduced by the value of any repairs provided by a third party \nat no cost (for example, work done by volunteers or via \ndonations) to you. Additionally, reduce your loss by the \namount of any insurance, reimbursements, or other com-\npensation received.\nReporting requirements on Form 4684. Attach a state-\nment to Form 4684 stating that you used Revenue Proce-\ndure 2018-08 to determine the amount of your casualty \nloss. Include the specific safe harbor method used. When \ncompleting Form 4684, do not enter an amount on line 5 \nor line 6 for each property. Instead, enter the decrease in \nthe FMV determined under the relevant safe harbor \nmethod on line 7.\nIRAs and Other Retirement \nPlans\nNew rules provide for tax-favored withdrawals and repay-\nments from certain retirement plans for taxpayers who suf-\nfered economic losses as a result of disasters declared by \nthe President under section 401 of the Robert T. Stafford \nDisaster Relief and Emergency Assistance Act during cal-\nendar year 2016. See Qualified 2016 Disasters for a list of \n2016 disasters declared by the President.\nNew rules also provide for tax-favored withdrawals, re-\npayments, and loans from certain retirement plans for tax-\npayers who suffered economic losses as a result of Hurri-\ncane Harvey or Tropical Storm Harvey, Hurricane Irma, \nHurricane Maria, or the California wildfires.\nThe principles set forth in Notice 2005-92, 2005-51 \nI.R.B. \n165, \navailable \nat \nIRS.gov/irb/\n2005-51_IRB#NOT-2005-92, which provides guidance on \nthe tax-favored treatment of distributions and plan loans \nfor victims of Hurricane Katrina, also generally apply to \nthese new rules.\nCertain information for eligible retirement plans is provi-\nded at the end of this section.\nDefinitions\nQualified 2016 disaster distribution. A qualified 2016 \ndisaster distribution is any distribution you received from \nan eligible retirement plan made on or after January 1, \n2016, and before January 1, 2018, if at any time during \nthe calendar year 2016 your main home was located in a \nmajor disaster area declared by the President under sec-\ntion 401 of the Robert T. Stafford Disaster Relief and \nEmergency Assistance Act and you sustained an eco-\nnomic loss by reason of the events giving rise to such \nPresidential declaration. If the previous sentence applies \nto you, you can generally designate any distribution (in-\ncluding a periodic payment or a required minimum distri-\nbution) from an eligible retirement plan as a qualified 2016 \ndisaster distribution, regardless of whether the distribution \nwas made on account of a federally declared disaster in \ncalendar year 2016. Qualified 2016 disaster distributions \nare permitted without regard to your need or the actual \namount of your economic loss, described later.\nThe total of your qualified 2016 disaster distributions \nfrom all plans is limited to $100,000. If you have distribu-\ntions from more than one type of plan, such as a 401(k) \nplan and an IRA, and the total exceeds $100,000, you \nmay allocate the $100,000 limit among the plans by any \nreasonable method.\nQualified 2017 disaster distribution. A qualified 2017 \ndisaster distribution is any distribution you received from \nan eligible retirement plan if all of the following apply.\n1. The distribution was made:\na. After August 22, 2017, and before January 1, \n2019, for Hurricane Harvey or Tropical Storm Har-\nvey;\nb. After September 3, 2017, and before January 1, \n2019, for Hurricane Irma;\nc. After September 15, 2017, and before January 1, \n2019, for Hurricane Maria; or\nd. After October 7, 2017, and before January 1, \n2019, for California wildfires.\n2. Your main home was located in a disaster area listed \nbelow on the date or any date in the period shown for \nthat area.\na. August 23, 2017, for the Hurricane Harvey disas-\nter area.\nb. September 4, 2017, for the Hurricane Irma disas-\nter area.\nc. September 16, 2017, for the Hurricane Maria dis-\naster area.\nPublication 976 (February 2018)\n Page 11\n", "d. October 8, 2017, to December 31, 2017, for the \nCalifornia wildfire disaster area.\n3. You sustained an economic loss because of Hurri-\ncane Harvey or Tropical Storm Harvey, Hurricane \nIrma, Hurricane Maria, or the California wildfires.\nIf 1 through 3 above apply, you can generally designate \nany distribution (including a periodic payment or a re-\nquired minimum distribution) from an eligible retirement \nplan as a qualified 2017 disaster distribution, regardless of \nwhether the distribution was made on account of Hurri-\ncane Harvey or Tropical Storm Harvey, Hurricane Irma, \nHurricane Maria, or the California wildfires. Qualified 2017 \ndisaster distributions are permitted without regard to your \nneed or the actual amount of your economic loss, descri-\nbed later.\nThe total of your qualified 2017 disaster distributions \nfrom all plans is limited to $100,000 for Hurricane Harvey, \nTropical Storm Harvey, Hurricane Irma, or Hurricane Ma-\nria, and $100,000 for the California wildfires. If you have \ndistributions from more than one type of plan, such as a \n401(k) plan and an IRA, and the total exceeds $100,000 \nfor either category, you may allocate the $100,000 limit \namong the plans by any reasonable method.\nA reduction or offset (after August 22, 2017, for Hurri-\ncane Harvey or Tropical Storm Harvey; after September \n3, 2017, for Hurricane Irma; after September 15, 2017, for \nHurricane Maria; or after October 7, 2017, for California \nwildfires) of your account balance in an eligible retirement \nplan in order to repay a plan loan can also be designated \nas a qualified disaster distribution.\nEconomic loss. Qualified disaster distributions are per-\nmitted without regard to your need or the actual amount of \nyour economic loss. Examples of an economic loss in-\nclude, but are not limited to:\n1. Loss, damage to, or destruction of real or personal \nproperty from fire, flooding, looting, vandalism, theft, \nwind, or other cause;\n2. Loss related to displacement from your home; or\n3. Loss of livelihood due to temporary or permanent lay-\noffs.\nEligible retirement plan. An eligible retirement plan can \nbe any of the following.\nA qualified pension, profit-sharing, or stock bonus \nplan (including a 401(k) plan).\nA qualified annuity plan.\nA tax-sheltered annuity contract.\nA governmental section 457 deferred compensation \nplan.\nA traditional, SEP, SIMPLE, or Roth IRA.\nMain home. Generally, your main home is the home \nwhere you live most of the time. A temporary absence due \nto special circumstances, such as illness, education, busi-\nness, military service, evacuation, or vacation, will not \nchange your main home.\nTaxation of Qualified 2016 Disaster \nDistributions and Qualified 2017 \nDisaster Distributions\nQualified 2016 disaster distributions and qualified 2017 \ndisaster distributions are included in income in equal \namounts over three years. However, if you elect, you can \ninclude the entire qualified 2016 disaster distribution or \nthe entire qualified 2017 disaster distribution in your in-\ncome in the year it was received.\nQualified 2016 disaster distributions and qualified 2017 \ndisaster distributions are not subject to the additional 10% \ntax (or the additional 25% tax for certain distributions from \nSIMPLE IRAs) on early distributions from qualified retire-\nment plans (including IRAs). Also, if you are receiving \nsubstantially equal periodic payments from a qualified re-\ntirement plan, the receipt of a qualified 2016 disaster dis-\ntribution or a qualified 2017 disaster distribution from that \nplan will not be treated as a change in those substantially \nequal payments merely because of the qualified 2016 dis-\naster distribution or the qualified 2017 disaster distribu-\ntion. However, any distributions you receive in excess of \nthe $100,000 qualified 2016 disaster distribution limit or \neither of the two $100,000 qualified 2017 disaster distribu-\ntion limits may be subject to the additional tax on early dis-\ntributions. See Form 8915A or Form 8915B, as applicable, \nfor more information on reporting qualified 2016 disaster \ndistributions and qualified 2017 disaster distributions.\nRepayment of Qualified Disaster \nDistributions\nIf you choose, you generally can repay any portion of a \nqualified 2016 disaster distribution or a qualified 2017 dis-\naster distribution that is eligible for tax-free rollover treat-\nment to an eligible retirement plan. Also, you can repay a \nqualified 2016 disaster distribution or a qualified 2017 dis-\naster distribution made on account of a hardship from a \nretirement plan. However, see Exceptions below for quali-\nfied 2016 disaster distributions or qualified 2017 disaster \ndistributions you cannot repay.\nYou have 3 years from the day after the date you re-\nceived either the qualified 2016 disaster distribution or the \nqualified 2017 disaster distribution to make a repayment. \nAmounts that are repaid are treated as a trustee-to-trustee \ntransfer and are not included in income. Also, for purpo-\nses of the one-rollover-per-year limitation for IRAs, a re-\npayment to an IRA is not considered a rollover. See Form \n8915A or Form 8915B, as applicable, for more information \non how to report repayments.\nExceptions. You cannot repay the following types of dis-\ntributions.\n1. Qualified 2016 disaster distributions or qualified 2017 \ndisaster distributions received as a beneficiary (other \nthan as a surviving spouse).\n2. Required minimum distributions.\nPage 12 \nPublication 976 (February 2018)\n", "3. Periodic payments (other than from an IRA) that are \nfor:\na. A period of 10 years or more,\nb. Your life or life expectancy, or\nc. The joint lives or joint life expectancies of you and \nyour beneficiary.\nRepayment of Qualified Distributions \nfor the Purchase or Construction of a \nMain Home\nIf you received a qualified distribution to purchase or con-\nstruct a main home in the Hurricane Harvey, Irma, or Ma-\nria disaster area, you can repay all or any part of that dis-\ntribution to an eligible retirement plan during the period \nbeginning on August 23, 2017, and ending on February \n28, 2018.\nIf you received a qualified distribution to purchase or \nconstruct a main home in the California wildfire disaster \narea, you can repay all or any part of that distribution to an \neligible retirement plan during the period beginning on Oc-\ntober 8, 2017, and ending on June 30, 2018.\nTo be a qualified distribution, the distribution must meet \nall of the following requirements.\n1. The distribution is a hardship distribution from a \n401(k) plan, a hardship distribution from a tax-shel-\ntered annuity contract, or a qualified first-time home-\nbuyer distribution from an IRA.\n2. The distribution was received after February 28, \n2017, and before September 21, 2017, for Hurricane \nHarvey, Tropical Storm Harvey, Hurricane Irma, and \nHurricane Maria. For the California wildfires, the distri-\nbution was received after March 31, 2017, and before \nJanuary 15, 2018.\n3. The distribution was to be used to purchase or con-\nstruct a main home in the Hurricane Harvey, Irma, or \nMaria disaster area, or in the California wildfire disas-\nter area that was not purchased or constructed be-\ncause of Hurricane Harvey, Tropical Storm Harvey, \nHurricane Irma, Hurricane Maria, or the California \nwildfires.\nAn amount that is repaid before March 1, 2018 (July 1, \n2018, for repayments as a result of the California wild-\nfires), is treated as a trustee-to-trustee transfer and is not \nincluded in income. Also, for purposes of the one-roll-\nover-per-year limitation for IRAs, a repayment to an IRA is \nnot considered a rollover.\nA qualified distribution not repaid before March 1, 2018 \n(July 1, 2018, for repayments as a result of the California \nwildfires), may be taxable for 2017 and subject to the ad-\nditional 10% tax (or the additional 25% tax for certain SIM-\nPLE IRAs) on early distributions.\nYou must file Form 8915B if you received a qualified \ndistribution that you repaid, in whole or in part, before \nMarch 1, 2018 (July 1, 2018, for repayments as a result of \nthe California wildfires).\nLoans From Qualified Plans\nAs described further below, the following benefits are \navailable to qualified individuals.\nIncreases to the limits for loans from employer retire-\nment plans.\nA 1-year suspension for payments due on plan loans.\nQualified individual. You are a qualified individual if any \nof the following apply.\nYour main home on August 23, 2017, was located in \nthe Hurricane Harvey disaster area and you had an \neconomic loss because of Hurricane Harvey or Tropi-\ncal Storm Harvey.\nYour main home on September 4, 2017, was located \nin the Hurricane Irma disaster area and you had an \neconomic loss because of Hurricane Irma.\nYour main home on September 16, 2017, was located \nin the Hurricane Maria disaster area and you had an \neconomic loss because of Hurricane Maria.\nYour main home during any portion of the period from \nOctober 8, 2017, to December 31, 2017, was located \nin the California wildfire disaster area and you had an \neconomic loss because of the California wildfires.\nLimits on plan loans. The general $50,000 limit on plan \nloans may be increased to $100,000 by the plan adminis-\ntrator. In addition, the general loan limit based on 50% of \nyour vested accrued benefit may be increased to 100% of \nthat benefit. The higher limits apply only to loans made \nduring the period beginning on September 29, 2017, and \nending on December 31, 2018, for Hurricane Harvey or \nTropical Storm Harvey, Hurricane Irma, or Hurricane Ma-\nria; or the period beginning on February 9, 2018, and end-\ning on December 31, 2018, for the California wildfires.\nOne-year suspension of plan loan payments. Pay-\nments on plan loans due during the period beginning on \nthe qualified beginning date and ending on December 31, \n2018, may be suspended for 1 year (suspension period) \nby the plan administrator. The qualified beginning date is:\nAugust 23, 2017, if your main home was located in the \nHurricane Harvey disaster area.\nSeptember 4, 2017, if your main home was located in \nthe Hurricane Irma disaster area.\nSeptember 16, 2017, if your main home was located \nin the Hurricane Maria disaster area.\nOctober 8, 2017, if your main home was located in the \nCalifornia wildfire disaster area.\nIf you are a qualified individual based on more than one \ndisaster, use the suspension period with the earliest be-\nginning date.\nPublication 976 (February 2018)\n Page 13\n", "Information for Eligible Retirement \nPlans\nA plan administrator may choose whether to treat a distri-\nbution as a qualified 2016 disaster distribution or a quali-\nfied 2017 disaster distribution (qualified disaster distribu-\ntion) or whether to accept a rollover of a qualified disaster \ndistribution and may develop reasonable procedures for \ndetermining whether distributions are qualified disaster \ndistributions. However, the treatment of qualified disaster \ndistributions must be consistent under each plan. The \npayment of a qualified disaster distribution to an individual \nmust be reported on Form 1099-R, Distributions From \nPensions, Annuities, Retirement or Profit-Sharing Plans, \nIRAs, Insurance Contracts, etc. This reporting is required \neven if the individual recontributes the qualified disaster \ndistribution to the same plan in the same year. If a payer is \ntreating the payment as a qualified disaster distribution \nand no other appropriate code applies, the payer is per-\nmitted to use distribution code 2 (early distribution, excep-\ntion applies) in box 7 of Form 1099-R. However, a payer in \nthis case is also permitted to use distribution code 1 (early \ndistribution, no known exception) in box 7 of Form \n1099-R.\nDays of Presence in a U.S. \nTerritory\nGenerally, you are considered to be present in a relevant \npossession on any day you are outside the relevant pos-\nsession because you leave or are unable to return during \nany 14-day period within which a major disaster occurs in \nthe relevant possession for which a Federal Emergency \nManagement Agency (FEMA) notice or a federal declara-\ntion of a major disaster is issued in the Federal Register.\nDue to Hurricane Irma and Hurricane Maria, the 14-day \nperiod of absence resulting from a major disaster, which \ndoes not count against your days of presence outside a \nrelevant U.S. territory, has been extended to 268 days ef-\nfective beginning September 6, 2017, and ending May 31, \n2018.\nTherefore, an individual who is outside of Puerto Rico \nor the U.S. Virgin Islands on any day during this 268-day \nperiod will be treated as leaving or being unable to return \nto the relevant U.S. territory as a result of Hurricanes Irma \nor Maria, and will not lose their status as a bona fide resi-\ndent of Puerto Rico or the U.S. Virgin Islands during this \nperiod. For more information, see Notice 2017-56 and \nNotice 2018-19.\nAdditional Tax Relief for \nIndividuals\nEarned Income Credit and Additional \nChild Tax Credit\nElection to use prior year earned income. You may be \nable to use your 2016 earned income to figure your \nearned income credit (EIC) and additional child tax credit \n(ACTC) if:\n1. Your 2016 earned income was greater than your 2017 \nearned income, and\n2. At least one of the following statements is true.\na. On August 23, 2017, your main home or the main \nhome of your spouse if filing jointly was located in \nthe Hurricane Harvey disaster zone.\nb. On August 23, 2017, your main home or the main \nhome of your spouse if filing jointly was located in \nthe Hurricane Harvey disaster area (but not in the \ndisaster zone) and you were displaced from your \nhome because of Hurricane Harvey.\nc. On September 4, 2017, your main home or the \nmain home of your spouse if filing jointly was loca-\nted in the Hurricane Irma disaster zone.\nd. On September 4, 2017, your main home or the \nmain home of your spouse if filing jointly was loca-\nted in the Hurricane Irma disaster area (but not in \nthe disaster zone) and you were displaced from \nyour home because of Hurricane Irma.\ne. On September 16, 2017, your main home or the \nmain home of your spouse if filing jointly was loca-\nted in the Hurricane Maria disaster zone.\nf. On September 16, 2017, your main home or the \nmain home of your spouse if filing jointly was in the \nHurricane Maria disaster area (but not in the dis-\naster zone) and you were displaced from your \nhome because of Hurricane Maria.\ng. On October 8, 2017, your main home or the main \nhome of your spouse if filing jointly was located in \nthe California wildfire disaster zone.\nh. On October 8, 2017, your main home or the main \nhome of your spouse if filing jointly was in the Cali-\nfornia wildfire disaster area (but not in the disaster \nzone) and you were displaced from your home be-\ncause of the California wildfires.\nNote. For a listing of the counties, municipalities, and \nislands in a disaster zone, see Hurricane Harvey Disaster \nZone, Hurricane Irma Disaster Zone, Hurricane Maria Dis-\naster Zone, or California Wildfire Disaster Zone, earlier.\nJoint returns. If you file a joint return, you qualify to \nmake this election even if only one spouse meets the \nrequirements. If you make the election, your 2016 earned \nPage 14 \nPublication 976 (February 2018)\n", "income is the sum of your 2016 earned income and your \nspouse's 2016 earned income.\nTo make this election, enter “PYEI” and the amount of \nyour 2016 earned income in the space next to Form 1040, \nline 67; Form 1040A, line 43; or Form 1040NR, line 64, \nunless you are also claiming the earned income tax credit. \nIf you are claiming both the EIC and the ACTC, then you \nonly need to enter “PYEI” and the amount of your 2016 \nearned income in the space next to Form 1040, line 66a, \nor Form 1040A, line 42a.\nIf you claimed the ACTC in 2016, you also can \nfind your 2016 earned income on line 4a of your \n2016 Schedule 8812.\nIf you elect to use your 2016 earned income for \nthe EIC on Form 1040, line 66a, or Form 1040A, \nline 42a, you must use your 2016 earned income \nto figure the ACTC.\nResidents of Puerto Rico. If you are a resident of Pu-\nerto Rico and you are required to file Form 1040 and you \nqualify to use your 2016 earned income to figure the \nACTC, see Election to use prior year earned income \nabove, and the 2017 Instructions for Schedule 8812. Resi-\ndents of Puerto Rico with three or more qualifying children \nwho make this election must also follow the instructions \nunder Lines 7 through 12—Residents of Puerto Rico Only, \nin the 2017 Instructions for Schedule 8812.\nAdditional child tax credit for bona fide residents \nof Puerto Rico. As part of the disaster tax relief enacted \nfor those impacted by Hurricane Irma or Hurricane Maria, \ncertain bona fide residents of Puerto Rico can elect to cal-\nculate the ACTC by using their total withheld 2016 social \nsecurity, Medicare, Additional Medicare Tax, one-half of \ntheir 2016 self-employment tax, and any 2016 social se-\ncurity tax amounts listed under Part I, line 6, of the 2016 \nInstructions for Form 1040-SS. For more information, see \nthe 2017 Instructions for Form 1040-SS, U.S. Self-Em-\nployment Tax Return; or the 2017 Instrucciónes para el \nFormulario 1040-PR.\nNote. Residents of the U.S. Virgin Islands whose main \nhome was in the disaster area for Hurricanes Irma and/or \nMaria may be eligible to apply the ACTC rules described \nabove if their tax home was in Puerto Rico. See Pub. 570, \nTax Guide for Individuals With Income From U.S. Posses-\nsions for a definition of tax home.\nNontaxable combat pay. Enter on line 4b of your 2017 \nSchedule 8812 the total amount of nontaxable combat \npay that you, and your spouse if filing jointly, received in \n2017. This amount should be shown in Form W-2, box 12, \nwith code Q. If you are using 2016 earned income on \nline 4a, enter your 2016 nontaxable combat pay on \nline 4b.\nTIP\nCAUTION\n!\nIf you claimed the ACTC in 2016, you also can \nfind your 2016 social security taxes on your 2016 \nSchedule 8812. If you claimed the ACTC in 2016 \nusing Form 1040-SS (or Form 1040-PR), you will have a \nrecord of your 2016 social security taxes in the Additional \nChild Tax Credit Worksheet you completed in the sepa-\nrate instructions for that form.\nGetting your 2016 tax return information. If you do not \nhave your 2016 tax records, you can get the amount of \nearned income used to figure your 2016 EIC by calling \n1-800-908-9946. You can also get this information by vis-\niting IRS.gov/Transcripts.\nIf you prefer to figure your 2016 earned income your-\nself, copies or transcripts of your filed and processed tax \nreturns can help you reconstruct your tax records. See \nRequest for Copy or Transcript of Tax Return, later.\nAdditional Tax Relief for \nBusinesses\nEmployee Retention Credit\nAn eligible employer with a U.S. income tax filing require-\nment who conducted an active trade or business in the \nHurricane Harvey, Hurricane Irma, Hurricane Maria, or the \nCalifornia wildfire disaster zones may be able to claim the \nemployee retention credit. For a listing of the counties, \nmunicipalities, and islands in a disaster zone, see Hurri-\ncane Harvey Disaster Zone, Hurricane Irma Disaster \nZone, Hurricane Maria Disaster Zone, or California Wild-\nfire Disaster Zone, earlier. The credit is 40% of qualified \nwages for each eligible employee (up to a maximum of \n$6,000 in qualified wages per employee).\nGenerally, employers use Form 5884-A, Credits for Af-\nfected Disaster Area Employers, to claim the credit. You \nmust reduce your deduction for salaries and wages by the \namount of this credit. See the following rules and defini-\ntions for each disaster.\nEmployers affected by Hurricane Harvey. The follow-\ning definitions apply to employers affected by Hurricane \nHarvey.\nEligible employer. For this purpose, an eligible em-\nployer is an employer who conducted an active trade or \nbusiness in the Hurricane Harvey disaster zone on August \n23, 2017, and whose trade or business was inoperable on \nany day after August 23, 2017, and before January 1, \n2018, because of damage caused by Hurricane Harvey.\nEligible employee. For this purpose, an eligible em-\nployee is an employee of an eligible employer whose prin-\ncipal place of employment on August 23, 2017, with re-\nspect to an eligible employer, was in the Hurricane Harvey \ndisaster zone. An employee is not an eligible employee for \nany period during which the eligible employer is allowed a \nwork opportunity credit for wages paid or incurred for the \nemployee.\nTIP\nPublication 976 (February 2018)\n Page 15\n", "Employers affected by Hurricane Irma. The following \ndefinitions apply to employers affected by Hurricane Irma.\nEligible employer. For this purpose, an eligible em-\nployer is an employer who conducted an active trade or \nbusiness in the Hurricane Irma disaster zone on Septem-\nber 4, 2017, and whose trade or business was inoperable \non any day after September 4, 2017, and before January \n1, 2018, because of damage caused by Hurricane Irma.\nEligible employee. For this purpose, an eligible em-\nployee is an employee of an eligible employer whose prin-\ncipal place of employment on September 4, 2017, with re-\nspect to an eligible employer, was in the Hurricane Irma \ndisaster zone. An employee isn’t an eligible employee for \nany period during which the eligible employer is allowed a \nwork opportunity credit or Hurricane Harvey employee re-\ntention credit for wages paid or incurred for the employee.\nEmployers affected by Hurricane Maria. The following \ndefinitions apply to employers affected by Hurricane Ma-\nria.\nEligible employer. For this purpose, an eligible em-\nployer is an employer who conducted an active trade or \nbusiness in the Hurricane Maria disaster zone on Septem-\nber 16, 2017, and whose trade or business was inopera-\nble on any day after September 16, 2017, and before Jan-\nuary 1, 2018, because of damage caused by Hurricane \nMaria.\nEligible employee. For this purpose, an eligible em-\nployee is an employee of an eligible employer whose prin-\ncipal place of employment on September 16, 2017, with \nrespect to an eligible employer, was in the Hurricane Ma-\nria disaster zone. An employee is not an eligible employee \nfor any period during which the eligible employer is al-\nlowed a work opportunity credit, Hurricane Harvey em-\nployee retention credit, or Hurricane Irma employee reten-\ntion credit for wages paid or incurred for the employee.\nEmployers affected by certain California wildfires. \nThe following definitions apply to employers affected by \ncertain California wildfires.\nEligible employer. For this purpose, an eligible em-\nployer is an employer who conducted an active trade or \nbusiness in the California wildfire disaster zone on Octo-\nber 8, 2017, and whose trade or business was inoperable \non any day after October 8, 2017, and before January 1, \n2018, because of damage caused by the California wild-\nfires.\nEligible employee. For this purpose, an eligible em-\nployee is an employee of an eligible employer whose prin-\ncipal place of employment on October 8, 2017, with re-\nspect to an eligible employer, was in the California wildfire \ndisaster zone. An employee is not an eligible employee for \nany period during which the eligible employer is allowed a \nwork opportunity credit for wages paid or incurred for the \nemployee.\nQualified wages. Qualified wages are wages you paid or \nincurred before January 1, 2018, (up to $6,000 per em-\nployee) for an eligible employee beginning on the date \nyour trade or business first became inoperable at the em-\nployee's principal place of employment immediately be-\nfore the applicable disaster, and ending on the date your \ntrade or business resumed significant operations at that \nplace. In addition, the wages must have been paid or in-\ncurred after the following date.\nAugust 23, 2017, for Hurricane Harvey.\nSeptember 4, 2017, for Hurricane Irma.\nSeptember 16, 2017, for Hurricane Maria.\nOctober 8, 2017, for certain California wildfires.\nThis includes wages paid or incurred even if the em-\nployee performed no services, performed services at a \nplace of employment other than the principal place of em-\nployment, or performed services at the principal place of \nemployment before significant operations resumed.\nWages qualifying for the credit generally have the same \nmeaning as wages subject to the Federal Unemployment \nTax Act (FUTA). Qualified wages also include amounts \nyou paid or incurred for medical or hospitalization expen-\nses in connection with sickness or accident disability. \nQualified wages for any employee must be reduced by the \namount of any work supplementation payment you re-\nceived under the Social Security Act for the employee.\nFor purposes of this credit, qualified wages paid by a \nthird-party payer (including an employee leasing com-\npany, a professional employer organization, or a Certified \nProfessional Employer Organization) to eligible employ-\nees of an eligible employer are considered qualified wa-\nges incurred by the eligible employer. Only the eligible \nemployer, and not the third-party payer, can take into ac-\ncount such qualified wages in claiming the credit.\nFor agricultural employees, if the work performed by \nany employee during more than half of any pay period \nqualified under FUTA as agricultural labor, the first $6,000 \nof that employee's wages subject to social security and \nMedicare taxes are qualified wages.\nQualified wages don’t include wages paid to or incurred \nfor your dependent or wages paid to or incurred for an \nemployee related to you. For more information, see Form \n5884-A and its separate instructions.\nRequest for Copy or Transcript \nof Tax Return\nRequest for copy of tax return. You can use Form \n4506 to order a copy of your tax return. Generally, there is \na $50 fee for requesting each copy of a tax return. If your \nmain home, principal place of business, or tax records are \nlocated in a federally declared disaster area, the fee will \nbe waived if the assigned disaster designation (for exam-\nple, “Hurricane Harvey,” or “Hurricane Irma,” or “Hurricane \nMaria,”) is written, or typed if filing electronically, across \nthe top of the form when filed.\nRequest for transcript of tax return. You can use Form \n4506-T to order a free transcript of your tax return, which \nPage 16 \nPublication 976 (February 2018)\n", "provides most of the line entries from a return and usually \ncontains information that a third party requires.\nPublication 976 (February 2018)\n Page 17\n", "Qualified 2016 Disasters\nTable 1. 2016 Disaster Areas—Disasters Declared by the President in 2016\nBy State\nType \nDate of Declaration \nIncident Period\nAlabama \nSevere Storms, Tornadoes, Straight‐line Winds, and \nFlooding (DR‐4251)\n1/21/2016 \nDecember 23, 2015 – December 31, 2015\nAlaska \nSevere Storm (DR‐4257)\n2/17/2016\nDecember 12, 2015 – December 15, 2015\nArkansas \nSevere Storms, Tornadoes, Straight‐line Winds, and \nFlooding (DR‐4254) \n2/5/2016 \nDecember 26, 2015 – January 22, 2016 \nArkansas \nSevere Storms, Tornadoes, Straight‐line Winds, and \nFlooding (DR‐4270) \n5/6/2016 \nMarch 08, 2016 – March 13, 2016\nDelaware \nSevere Winter Storm and Flooding (DR‐4265)\n3/16/2016\nJanuary 22, 2016 – January 23, 2016\nDistrict of Columbia (DC) \nSnowstorm (DR‐4260) \n3/4/2016 \nJanuary 22, 2016 – January 23, 2016\nFlorida \nHurricane Matthew (DR‐4283) \n10/8/2016\nOctober 03, 2016 – October 19, 2016 \nFlorida \nHurricane Hermine (DR‐4280) \n9/28/2016 \nAugust 31, 2016 – September 11, 2016\nGeorgia \nSevere Storms and Flooding (DR‐4259) \n2/26/2016 \nDecember 22, 2015 – January 13, 2016 \nGeorgia \nHurricane Matthew (DR‐4284) \n10/8/2016\nOctober 04, 2016 – October 15, 2016 \nHawaii \nSevere Storms, Flooding, Landslides, and Mudslides \n(DR‐4282) \n10/6/2016 \nSeptember 11, 2016 – September 14, 2016\nIdaho \nSevere Winter Storms (DR‐4252) \n2/1/2016 \nDecember 16, 2015 – December 27, 2015\nIowa \nSevere Storms, Straight‐line Winds, and Flooding (DR‐\n4281) \n9/29/2016 \nAugust 23, 2016 – August 27, 2016\nIowa \nSevere Storms and Flooding (DR‐4289) \n10/31/2016 \nSeptember 21, 2016 – October 03, 2016\nKansas \nSevere Storms and Flooding (DR‐4287) \n10/20/2016 \nSeptember 02, 2016 – September 12, 2016 \nKentucky \nSevere Storms, Tornadoes, Flooding, Landslides, and \nMudslides (DR‐4278) \n8/26/2016\nJuly 02, 2016 – July 09, 2016 \nLouisiana \nSevere Storms and Flooding (DR‐4263) \n3/13/2016 \nMarch 08, 2016 – April 08, 2016\nLouisiana \nSevere Storms and Flooding (DR‐4277) \n8/14/2016 \nAugust 11, 2016 – October 02, 2016 \nMaryland \nSevere Winter Storm and Snowstorm (DR‐4261) \n3/4/2016\nJanuary 22, 2016 – January 23, 2016\nMaryland \nSevere Storm and Flooding (DR‐4279) \n9/16/2016 \nJuly 30, 2016 – July 31, 2016 \nMississippi \nSevere Storms and Flooding (DR‐4268) \n3/25/2016 \nMarch 09, 2016 – March 29, 2016 \nMississippi \nSevere Storms, Tornadoes, Straight‐line Winds, and \nFlooding (DR‐4248) \n1/4/2016 \nDecember 23, 2015 – December 28, 2015\nMissouri \nSevere Storms, Tornadoes, Straight‐line Winds, and \nFlooding (DR‐4250) \n1/21/2016 \nDecember 23, 2015 – January 09, 2016 \nMontana \nSevere Winter Storm and Straight‐line Winds (DR‐ 4271) \n5/24/2016 \nApril 15, 2016 – April 16, 2016 \nMontana \nTornado (DR‐4275) \n8/3/2016\nJune 11, 2016 \nNew Jersey \nSevere Winter Storm and Snowstorm (DR‐4264) \n3/14/2016 \nJanuary 22, 2016 – January 24, 2016 \nNorth Carolina \nHurricane Matthew (DR‐4285) \n10/9/2016 \nOctober 04, 2016 – October 25, 2016\nOklahoma \nSevere Storms and Flooding (DR‐4274) \n7/15/2016 \nJune 11, 2016 – June 13, 2016 \nOklahoma \nSevere Winter Storms and Flooding (DR‐4256) \n2/10/2016 \nDecember 26, 2015 – January 05, 2016\nOregon \nSevere Winter Storms, Straight‐line Winds, Flooding, \nLandslides, and Mudslides (DR‐4258) \n2/17/2016 \nDecember 06, 2015 – December 23, 2015 \nPennsylvania \nSevere Winter Storm and Snowstorm (DR‐4267) \n3/23/2016 \nJanuary 22, 2016 – January 23, 2016 \nPennsylvania \nSevere Storms and Flooding (DR‐4292) \n12/2/2016 \nOctober 20, 2016 – October 21, 2016 \nSouth Carolina \nHurricane Matthew (DR‐4286) \n10/11/2016 \nOctober 04, 2016 – October 30, 2016\nTennessee \nWildfires (DR‐4293) \n12/15/2016\nNovember 28, 2016 – December 09, 2016 \nTexas \nSevere Storms and Flooding (DR‐4269) \n4/25/2016 \nApril 17, 2016 – April 30, 2016 \nTexas \nSevere Storms and Flooding (DR‐4272) \n6/11/2016 \nMay 22, 2016 – June 24, 2016 \nTexas \nSevere Storms, Tornadoes, and Flooding (DR‐4266) \n3/19/2016 \nMarch 07, 2016 – March 29, 2016\nTexas \nSevere Winter Storms, Tornadoes, Straight‐line Winds, \nand Flooding (DR‐4255) \n2/9/2016 \nDecember 26, 2015 – January 22, 2016 \nVirginia \nSevere Winter Storm and Snowstorm (DR‐4262) \n3/7/2016 \nJanuary 22, 2016 – January 23, 2016 \nVirginia \nHurricane Matthew (DR‐4291) \n11/2/2016 \nOctober 07, 2016 – October 15, 2016 \nWashington \nSevere Storms, Straight‐line Winds, Flooding, \nLandslides, and Mudslides (DR‐4249) \n1/15/2016 \nNovember 12, 2015 – November 21, 2015\nWashington \nSevere Winter Storm, Straight‐Line Winds, Flooding, \nLandslides, Mudslides, and a Tornado (DR‐4253)\n2/2/2016 \nDecember 01, 2015 – December 14, 2015 \nWest Virginia \nSevere Storms, Flooding, Landslides, and Mudslides \n(DR‐4273) \n6/25/2016 \nJune 22, 2016 – June 29, 2016\nWisconsin\nSevere Storms and Flooding (DR‐4276) \n8/9/2016 \nJuly 11, 2016 – July 12, 2016 \nWisconsin \nSevere Storms, Flooding, and Mudslides (DR‐4288) \n10/20/2016 \nSeptember 21, 2016 – September 22, 2016\nPage 18 \nPublication 976 (February 2018)\n", "How 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. Find free options \nto prepare and file your return on IRS.gov or in your local \ncommunity if you qualify.\nThe Volunteer Income Tax Assistance (VITA) program \noffers free tax help to people who generally make $54,000 \nor less, 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.\nFree File. Go to IRS.gov/FreeFile. See if you qualify \nto use brand-name software to prepare and e-file your \nfederal tax return for free.\nVITA. Go to IRS.gov/VITA, download the free IRS2Go \napp, or call 1-800-906-9887 to find the nearest VITA \nlocation for free tax preparation.\nTCE. Go to IRS.gov/TCE, download the free IRS2Go \napp, or call 1-888-227-7669 to find the nearest TCE \nlocation for free tax preparation.\nGetting answers to your tax questions. On \nIRS.gov get answers to your tax questions any-\ntime, anywhere.\nGo to IRS.gov/Help or IRS.gov/LetUsHelp pages for a \nvariety of tools that will help you get answers to some \nof the most common tax questions.\nGo 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.\nGo to IRS.gov/Pub17 to get Pub. 17, Your Federal In-\ncome Tax for Individuals, which features details on \ntax-saving opportunities, 2017 tax changes, and thou-\nsands of interactive links to help you find answers to \nyour questions. View it online in HTML, as a PDF, or \ndownload it to your mobile device as an eBook.\nYou may also be able to access tax law information in \nyour electronic filing software.\nGetting tax forms and publications. Go to IRS.gov/\nForms to view, download, or print all of the forms and pub-\nlications you may need. You can also download and view \npopular tax publications and instructions (including the \n1040 instructions) on mobile devices as an eBook at no \ncharge. Or, you can go to IRS.gov/OrderForms to place \nan order and have forms mailed to you within 10 business \ndays.\nAccess your online account (Individual taxpayers \nonly). Go to IRS.gov/Account to securely access infor-\nmation about your federal tax account.\nView the amount you owe, pay online or set up an on-\nline payment agreement.\nAccess your tax records online.\nReview the past 18 months of your payment history.\nGo 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. IRS issues more \nthan 90% of refunds in less than 21 days.\nDelayed refund for returns claiming certain credits. \nDue to changes in the law, the IRS can’t issue refunds be-\nfore mid-February 2018, for returns that properly claimed \nthe earned income credit (EIC) or the additional child tax \ncredit (ACTC). This applies to the entire refund, not just \nthe portion associated with these credits.\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 \nyou prefer, you can:\nOrder your transcript by calling 1-800-908-9946.\nMail Form 4506-T or Form 4506T-EZ (both available \non IRS.gov).\nUsing online tools to help prepare your return. Go to \nIRS.gov/Tools for the following.\nThe Earned Income Tax Credit Assistant (IRS.gov/\nEIC) determines if you’re eligible for the EIC.\nThe Online EIN Application (IRS.gov/EIN) helps you \nget an employer identification number.\nThe IRS Withholding Calculator (IRS.gov/W4App) es-\ntimates the amount you should have withheld from \nyour paycheck for federal income tax purposes.\nThe First Time Homebuyer Credit Account Look-up \n(IRS.gov/HomeBuyer) tool provides information on \nyour repayments and account balance.\nThe Sales Tax Deduction Calculator (IRS.gov/\nSalesTax) figures the amount you can claim if you \nitemize deductions on Schedule A (Form 1040), \nchoose not to claim state and local income taxes, and \nyou didn’t save your receipts showing the sales tax \nyou paid.\nPublication 976 (February 2018)\n Page 19\n", "Resolving tax-related identity theft issues.\nThe 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.\nGo to IRS.gov/IDProtection for information and vid-\neos.\nIf your SSN has been lost or stolen or you suspect \nyou’re a victim of tax-related identity theft, visit \nIRS.gov/ID to learn what steps you should take.\nChecking on the status of your refund. \nGo to IRS.gov/Refunds.\nDue to changes in the law, the IRS can’t issue refunds \nbefore mid-February 2018, for returns that properly \nclaimed the EIC or the ACTC. This applies to the en-\ntire refund, not just the portion associated with these \ncredits.\nDownload the official IRS2Go app to your mobile de-\nvice to check your refund status.\nCall the automated refund hotline at 1-800-829-1954.\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.\nIRS 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.\nDebit or credit card: Choose an approved payment \nprocessor to pay online, by phone, and by mobile de-\nvice.\nElectronic Funds Withdrawal: Offered only when fil-\ning your federal taxes using tax preparation software \nor through a tax professional.\nElectronic Federal Tax Payment System: Best op-\ntion for businesses. Enrollment is required.\nCheck or money order: Mail your payment to the ad-\ndress listed on the notice or instructions.\nCash: You may be able to pay your taxes with cash at \na participating retail store.\nWhat if I can’t pay now? Go to IRS.gov/Payments for \nmore information about your options.\nApply 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.\nUse the Offer in Compromise Pre-Qualifier (IRS.gov/\nOIC) to see if you can settle your tax debt for less than \nthe full amount you owe.\nChecking the status of an amended return. Go to \nIRS.gov/WMAR to track the status of Form 1040X amen-\nded returns. Please note that it can take up to 3 weeks \nfrom the date you mailed your amended return for it to \nshow up 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 Tax 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.”\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.\nSpanish (IRS.gov/Spanish).\nChinese (IRS.gov/Chinese).\nVietnamese (IRS.gov/Vietnamese).\nKorean (IRS.gov/Korean).\nRussian (IRS.gov/Russian).\nThe IRS TACs provide over-the-phone interpreter serv-\nice in over 170 languages, and the service is available \nfree to taxpayers.\nThe Taxpayer Advocate Service Is \nHere To Help You\nWhat is the Taxpayer Advocate Service?\nThe Taxpayer Advocate Service (TAS) is an independ\nent organization within the IRS that helps taxpayers and \nprotects taxpayer rights. Our job is to ensure that every \ntaxpayer is treated fairly and that you know and under-\nstand your rights under the Taxpayer Bill of Rights.\nPage 20 \nPublication 976 (February 2018)\n", "What Can the Taxpayer Advocate Service \nDo For You?\nWe can help you resolve problems that you can’t resolve \nwith the IRS. And our service is free. If you qualify for our \nassistance, you will be assigned to one advocate who will \nwork with you throughout the process and will do every-\nthing possible to resolve your issue. TAS can help you if:\nYour problem is causing financial difficulty for you, \nyour family, or your business,\nYou face (or your business is facing) an immediate \nthreat of adverse action, or\nYou’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 Us?\nWe have 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 us at 1-877-777-4778.\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. Our Tax \nToolkit at TaxpayerAdvocate.IRS.gov can help you under-\nstand what these rights mean to you and how they apply. \nThese are your rights. Know them. Use them.\nHow Else Does the Taxpayer Advocate \nService 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 us at IRS.gov/SAMS.\nLow Income Taxpayer Clinics\nLow Income Taxpayer Clinics (LITCs) are independent \nfrom the IRS. LITCs represent individuals whose income \nis below a certain level and need to resolve tax problems \nwith the IRS, such as audits, appeals, and tax collection \ndisputes. In addition, clinics can provide information about \ntaxpayer rights and responsibilities in different languages \nfor individuals who speak English as a second language. \nServices are offered for free or a small fee. To find a clinic \nnear you, visit TaxpayerAdvocate.IRS.gov/LITCmap or \nsee IRS Publication 4134, Low Income Taxpayer Clinic \nList.\nPublication 976 (February 2018)\n Page 21\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\nAdditional child tax credit 14\nAdditional child tax credit for bona \nfide residents of Puerto Rico:\nQualifying child 15\nAffected taxpayer 6\nAssistance (See Tax help)\nC\nCalifornia wildfire disaster area 5\nCasualty and theft losses 7\nCharitable contributions 7\nCopy of tax return, request for 16\nCost indexes safe harbor:\nCalculation of hurricane-related \nlosses 8\nHurricane-related losses 2\nCovered disaster area 4\nCalifornia wildfires 6\nCalifornia wildfires, flooding, \nmudflows, and debris flows 6\nHurricane Harvey 4\nHurricane Irma 5\nHurricane Maria 5\nTropical Storm Harvey 4\nCredits:\nAdditional child tax 14\nEarned income 14\nEmployee retention 15\nD\nDays of presence in a U.S. \nterritory 14\nDeadlines, extended 6\nDeduction of losses in the \npreceding year 8\nDisaster area:\nCalifornia wildfires 5\nHurricane Harvey 4\nHurricane Irma 4\nHurricane Maria 5\nDisaster tax rules:\nHurricane Harvey and Tropical \nStorm Harvey, Hurricane Irma, \nHurricane Maria, and the \nCalifornia wildfires 2\nDisaster zone:\nCalifornia wildfire 6\nHurricane Harvey 4\nHurricane Irma 5\nHurricane Maria 5\nDistributions:\nHome purchase or construction 13\nQualified disaster 11\nQualified distribution 11\nTaxation of 12\nDonation, leave-based programs:\nCalifornia wildfires 2\nHurricane Harvey 2\nHurricane Irma 2\nHurricane Maria 2\nTropical Storm Harvey 2\nTropical Storm Irma 2\nTropical Storm Maria 2\nE\nEarned income credit 14\nEconomic loss 12\nEligible retirement plan 12, 14\nEmployee retention credit 15\nExtended filing deadline 2\nF\nFlorida 5\nG\nGeorgia 5\nH\nHurricane Harvey disaster area 4\nHurricane Irma disaster area 4\nHurricane Maria disaster area 5\nI\nIdentity theft 20\nIRAs and other retirement plans 11\nJ\nJoint returns 14\nL\nLoans:\nQualified plan loans 13\nLouisiana 4\nM\nMain home 12\nMissing children, photographs of 3\nP\nPlan loan limits 13\nPlan loan payment suspension 13\nPublications (See Tax help)\nPuerto Rico 5\nQ\nQualified 2016 disaster \ndistribution 11\nQualified 2017 disaster \ndistribution 11\nQualified disaster distributions:\nRepayment of 12\nQualified individual 13\nR\nRetirement plan, eligible 12\nRetirement plans 11\nS\nSafe harbor:\nDetermination of casualty and theft \nlosses 10\nSouth Carolina 5\nT\nTax help 19\nTax return:\nRequest for copy 16\nRequest for transcript 16\nTexas 4\nTheft losses 7\nTranscript of tax return, request \nfor 16\nU\nU.S. Virgin Islands 5\nPage 22\nPublication 976 (February 2018)\n" ]
f15105.pdf	0617 Form 15105 (PDF)	https://www.irs.gov/pub/irs-pdf/f15105.pdf	[ "Catalog Number 69799G\nwww.irs.gov\nForm 15105 (6-2017)\nForm 15105 \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nNo Breakdown of Liability By \nAbstract Number on Form 720\nComplete this form and send it to us in the enclosed envelope.\nContact information\nEmployer Identification Number\nBusiness name\nTax period(s)\nIf your address has changed, provide the current address below, call 1-866-699-4096 or visit www.irs.gov\nAddress\nCity\nState\nZIP code\nPrimary telephone number\nBest time to call\na.m.\np.m.\nSecondary telephone number\nBest time to call\na.m.\np.m.\nTax Breakdown\nType of tax\nAmount\nIRS number\nType of tax\nAmount\nIRS number\nType of tax\nAmount\nIRS number\nMail your response to us within 30 days from the date of the attached notice. If you’re using your own envelope, mail your package to \nthe address shown on the notice.\n" ]
p947.pdf	0218 Publ 947 (PDF)	https://www.irs.gov/pub/irs-pdf/p947.pdf	[ "Department of the Treasury\nInternal Revenue Service\nPublication 947\n(Rev. February 2018)\nCat. No. 13392P\nPractice \nBefore\nthe IRS and\nPower of \nAttorney\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\nFuture Developments . . . . . . . . . . . . . . . . . . . . . . . 1\nWhat's New\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nReminders\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nIntroduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\nWhat Is Practice Before the IRS? . . . . . . . . . . . . . . 3\nWho Can Practice Before the IRS? . . . . . . . . . . . . . 3\nRepresentation Outside the United States . . . . . . . 4\nAuthorization for Special Appearances . . . . . . . . . 4\nWho May Not Practice Before the IRS?\n. . . . . . . . . 5\nLoss of Eligibility\n. . . . . . . . . . . . . . . . . . . . . . . . . . 5\nHow Does an Individual Become Enrolled? . . . . . . 5\nWhat Are the Rules of Practice?\n. . . . . . . . . . . . . . 6\nDuties and Restrictions . . . . . . . . . . . . . . . . . . . . 6\nIncompetence and Disreputable Conduct . . . . . . . 7\nCensure, Disbarments, and Suspensions . . . . . . . 7\nWhat Is a Power of Attorney? . . . . . . . . . . . . . . . . . 7\nWhen Is a Power of Attorney Required?\n. . . . . . . . 8\nForm Required . . . . . . . . . . . . . . . . . . . . . . . . . . 8\nPreparation of Form — Helpful Hints\n. . . . . . . . . . 9\nWhere To File a Power of Attorney . . . . . . . . . . . 10\nRetention/Revocation of Prior Power(s) of \nAttorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10\nRevocation of Power of Attorney/Withdrawal \nof Representative . . . . . . . . . . . . . . . . . . . . . 10\nWhen Is a Power of Attorney Not Required?\n. . . . 11\nHow Do I Fill Out Form 2848? . . . . . . . . . . . . . . . . 11\nWhat Happens to the Power of Attorney When \nFiled? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12\nProcessing and Handling\n. . . . . . . . . . . . . . . . . 12\nDealing With the Representative\n. . . . . . . . . . . . 12\nHow To Get Tax Help\n. . . . . . . . . . . . . . . . . . . . . . 12\nFuture Developments\nFor the latest information about developments related to \nPub. 947, such as legislation enacted after it was \npublished, go to IRS.gov/Pub947.\nWhat's New\nIntermediate Service Providers. A checkbox has been \nadded to line 5a on the Form 2848, Power of Attorney and \nDeclaration of Representative, to allow the taxpayer to au-\nthorize the designated representative(s) to access the \nFeb 23, 2018\n", "taxpayer's IRS records via an Intermediate Service Pro-\nvider. For more information, see Authority to access elec-\ntronic IRS records via Intermediate Service Providers in \nthe Instructions for Form 2848.\nPartnership representatives. For partnership tax years \nbeginning after December 31, 2017, the Bipartisan \nBudget Act of 2015 has eliminated the role \"Tax Matters \nPartner\" and replaced it with \"Partnership Representa-\ntive.\" For more information, see Partnership representa-\ntive in the Instructions for Form 2848.\nRepresentative designations. The designation of Stu-\ndent Attorney or CPA has been changed to Qualifying \nStudent.\nAuthentication alert. When a representative with a \nPower of Attorney calls the IRS on your behalf, they must \npass authentication procedures prior to the IRS speaking \nto them about your tax information.\nReminders\nPractitioner Priority Service® (PPS). The Practitioner \nPriority Service® is a nationwide, toll-free hotline that pro-\nvides professional support to practitioners with ac-\ncount-related questions. The toll-free number for this serv-\nice is 1-866-860-4259.\nAnnual Filing Season Program (AFSP) and Directory \nof Federal Tax Return Preparers. The Annual Filing \nSeason Program is a voluntary program that allows limited \npractice rights for return preparers who are not attorneys, \ncertified public accountants, or enrolled agents. The IRS \nissues an Annual Filing Season Program Record of Com-\npletion to return preparers who obtain a certain number of \ncontinuing education hours in preparation for a specific \ntax year. Annual Filing Season Program participants do \nnot have unlimited practice rights (unless they are also an \nattorney, certified public accountant, or enrolled agent). \nTheir rights are limited to representation of clients whose \nreturns they prepared and signed, but only before revenue \nagents, customer service representatives, and similar IRS \nemployees, including the Taxpayer Advocate Service. \nThey cannot represent clients whose returns they did not \nprepare and sign, nor can they represent clients before \nthe collection or appeals functions. See IRS.gov/Tax-\nProfessionals/Annual-Filing-Season-Program for more in-\nformation about the AFSP. See IRS.Treasury.gov/rpo for \nan online searchable database of tax return preparers with \na PTIN who hold professional credentials recognized by \nthe IRS or who hold an Annual Filing Season Program Re-\ncord of Completion.\nIntroduction\nThis publication discusses who may represent a taxpayer \nbefore the IRS and what forms or documents are used to \nauthorize a person to represent a taxpayer. Usually, attor-\nneys, certified public accountants (CPAs), and enrolled \nagents may represent taxpayers before the IRS. Enrolled \nretirement plan agents, and enrolled actuaries may repre-\nsent with respect to specified Internal Revenue Code sec-\ntions delineated in Circular 230. Under special and limited \ncircumstances, other individuals, including unenrolled re-\nturn preparers, family members, employees, and students \ncan represent taxpayers before the IRS. For details re-\ngarding taxpayer representation, see Who Can Practice \nBefore the IRS, later.\nDefinitions. Many of the terms used in this publication, \nsuch as “enrolled agent” and “practitioner” are defined in \nthe Glossary towards the end of this publication.\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.\nOr you can write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nAlthough we cannot 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.\nOrdering forms and publications. Visit IRS.gov/\nFormsPubs to download forms and publications. Other-\nwise, you can go to IRS.gov/OrderForms to order current \nand prior-year forms and instructions. Your order should \narrive within 10 business days.\nTax questions. If you have a tax question not an-\nswered by this publication, check IRS.gov and How To \nGet Tax Help at the end of this publication.\nUseful Items\nYou may want to see:\nPublications\nYour Rights as a Taxpayer\nRegulations Governing Practice \nbefore the Internal Revenue Service\nForms and Instructions\nPower of Attorney and Declaration of \nRepresentative\nTax Information Authorization\nPractice Before the IRS\nTerms you may need to know \n(see Glossary):\n \nAnnual Filing Season Program Record of Completion\n 1\n Circular No. 230\n 2848\n 8821\nPage 2 \nPublication 947 (February 2018)\n", " \nAttorney-in-fact\n \nCentralized Authorization File (CAF) number\n \nCAF System\n \nCommissioner\n \nDurable power of attorney\n \nEnrolled agent\n \nFederal tax matter\n \nFiduciary\n \nGeneral power of attorney\n \nGovernment officer or employee\n \nLimited power of attorney\n \nOffice of Professional Responsibility\n \nPractitioner\n \nRecognized representative\n \nUnenrolled return preparer\n \nThe Office of Professional Responsibility generally has re-\nsponsibility for matters related to practitioner conduct, and \nexclusive responsibility for discipline, including discipli-\nnary proceedings and sanctions. The Return Preparer Of-\nfice is responsible for matters related to the issuance of \nPTINs, acting on applications for enrollment and adminis-\ntering competency testing and continuing education for \ndesignated groups.\nWhat Is Practice Before the IRS?\nCircular 230 covers all matters relating to any of the fol-\nlowing.\nCommunicating with the IRS on behalf of a taxpayer \nregarding the taxpayer's rights, privileges, or liabilities \nunder laws and regulations administered by the IRS.\nRepresenting a taxpayer at conferences, hearings, or \nmeetings with the IRS.\nPreparing, filing or submitting documents, or advising \non the preparation, filing or submission of documents, \nincluding tax returns, with the IRS on behalf of a tax-\npayer.\nProviding a client with written tax advice on one or \nmore Federal tax matters.\nAny individual may for compensation prepare or assist \nwith the preparation of a tax return or claim for refund, ap-\npear as a witness for a taxpayer before the IRS, or furnish \ninformation at the request of the IRS or any of its officers \nor employees.\nWho Can Practice Before the IRS?\nThe following individuals are subject to the Regulations \ncontained in Circular 230. However, any individual who is \nauthorized \ngenerally \nto \npractice \n(a \nrecognized \nrepresentative) must be designated as the taxpayer's rep-\nresentative and file a written declaration with the IRS stat-\ning that he or she is authorized and qualified to represent \na particular taxpayer. Form 2848 can be used for this pur-\npose.\nAppraisers. Any individual who prepares appraisals sup-\nporting the valuation of assets in connection with one or \nmore federal tax matters is subject to the regulations con-\ntained in Circular 230. Appraisers have no representation \nrights but may appear as witnesses on behalf of taxpay-\ners.\nAttorneys. Any attorney who is not currently under sus-\npension or disbarment from practice before the IRS and \nwho is a member in good standing of the bar of the high-\nest court of any U.S. state, possession, territory, common-\nwealth, or the District of Columbia may practice before the \nIRS.\nCertified public accountants (CPAs). Any CPA who is \nnot currently under suspension or disbarment from prac-\ntice before the IRS and who is duly qualified to practice as \na CPA in any U.S. state, possession, territory, common-\nwealth, or the District of Columbia may practice before the \nIRS.\nEnrolled agents. Any enrolled agent in active status who \nis not currently under suspension or disbarment from \npractice before the IRS may practice before the IRS.\nEnrolled retirement plan agents. Any enrolled retire-\nment plan agent in active status who is not currently under \nsuspension or disbarment from practice before the IRS \nmay practice before the IRS. The practice of enrolled re-\ntirement plan agents is limited to certain Internal Revenue \nCode sections that relate to their area of expertise, princi-\npally those sections governing employee retirement plans.\nEnrolled actuaries. Any individual who is enrolled as an \nactuary by the Joint Board for the Enrollment of Actuaries \nwho is not currently under suspension or disbarment from \npractice before the IRS may practice before the IRS. The \npractice of enrolled actuaries is limited to certain Internal \nRevenue Code sections that relate to their area of exper-\ntise, principally those sections governing employee retire-\nment plans.\nLow Income Taxpayer Clinic Student Interns. Under \ncertain circumstances, a student who is supervised by a \npractitioner at a law school or equivalent program provid-\ning tax services for low income taxpayers may request au-\nthorization to represent a taxpayer before the IRS. For \nmore information, see Authorization for Special Appearan-\nces, later.\nUnenrolled return preparers. An unenrolled return pre-\nparer is an individual other than an attorney, CPA, enrol-\nled agent, enrolled retirement plan agent, or enrolled actu-\nary who prepares and signs a taxpayer's return as the \npaid preparer, or who prepares a return but is not required \n(by the instructions to the return or regulations) to sign the \nreturn.\nPublication 947 (February 2018)\n Page 3\n", "Unenrolled return preparers may represent taxpayers \nonly before revenue agents, customer service representa-\ntives, or similar officers and employees of the Internal \nRevenue Service (including the Taxpayer Advocate Serv-\nice) and only during an examination of the tax returns they \nprepared and signed prior to December 31, 2015. Unen-\nrolled return preparers may not represent taxpayers be-\nfore appeals officers, revenue officers, counsel or similar \nofficers or employees of the Internal Revenue Service or \nthe Department of the Treasury. Unenrolled return prepar-\ners may not execute closing agreements, extend the stat-\nutory period for tax assessments or collection of tax, exe-\ncute waivers, or sign any document on behalf of a \ntaxpayer.\nIf an unenrolled return preparer does not meet the re-\nquirements for limited representation, you may authorize \nthe unenrolled return preparer to inspect and/or request \nyour tax information by filing Form 8821. Completing Form \n8821 will not authorize the unenrolled return preparer to \nrepresent you before the IRS. For more information, see \nForm 8821 and its separate instructions.\nAnnual Filing Season Program Record of Comple-\ntion. Only unenrolled return preparers with a valid PTIN \nand who hold a record of completion for BOTH the tax re-\nturn year (2015 or thereafter) under examination and the \nyear the examination is conducted may represent under \nthe following conditions: Unenrolled return preparers with \nthe necessary record(s) of completion may represent tax-\npayers only before revenue agents, customer service rep-\nresentatives, or similar officers and employees of the In-\nternal Revenue Service (including the Taxpayer Advocate \nService) and only during an examination of the tax year or \nperiod covered by the tax returns they prepared and \nsigned. Unenrolled return preparers may not represent \ntaxpayers, regardless of the circumstances requiring rep-\nresentation, before appeals officers, revenue officers, \ncounsel or similar officers or employees of the Internal \nRevenue Service or the Department of the Treasury. Un-\nenrolled return preparers may not execute closing agree-\nments, extend the statutory period for tax assessments or \ncollection of tax, execute waivers, or sign any document \non behalf of a taxpayer.\nIf an unenrolled return preparer does not meet the re-\nquirements for limited representation, you may authorize \nthe unenrolled return preparer to inspect and/or request \nyour tax information by filing Form 8821. Completing Form \n8821 will not authorize the unenrolled return preparer to \nrepresent you before any IRS personnel. For more infor-\nmation, see Form 8821 and its separate instructions.\nPractice denied. Any individual engaged in limited \npractice before the IRS who is involved in disreputable \nconduct is subject to disciplinary action. Disreputable con-\nduct includes, but is not limited to, the list of items under \nIncompetence and Disreputable Conduct shown, later, \nunder What Are the Rules of Practice.\nOther individuals who may serve as representatives.\nBecause of their special relationship with a taxpayer, the \nfollowing individuals may represent the specified taxpay-\ners before the IRS, provided they present satisfactory \nidentification and, except in the case of an individual de-\nscribed in (1) below, proof of authority to represent the \ntaxpayer.\n1. An individual. An individual can represent himself or \nherself before the IRS and does not have to file a writ-\nten declaration of qualification and authority.\n2. A family member. An individual can represent mem-\nbers of his or her immediate family. Immediate family \nincludes a spouse, child, parent, brother, or sister of \nthe individual.\n3. An officer. A bona fide officer of a corporation (in-\ncluding a parent, subsidiary, or other affiliated corpo-\nration), association, or organized group can represent \nthe corporation, association, or organized group. An \nofficer of a governmental unit, agency, or authority, in \nthe course of his or her official duties, can represent \nthe governmental unit, agency, or authority before the \nIRS.\n4. A partner. A general partner can represent the part-\nnership before the IRS.\n5. An employee. A regular full-time employee can rep-\nresent his or her employer. An employer can be, but is \nnot limited to, an individual, partnership, corporation \n(including a parent, subsidiary, or other affiliated cor-\nporation), association, trust, receivership, guardian-\nship, estate, organized group, governmental unit, \nagency, or authority.\n6. A fiduciary. A fiduciary (trustee, executor, personal \nrepresentative, administrator, receiver, or guardian) \nstands in the position of a taxpayer and acts as the \ntaxpayer, not as a representative. See Fiduciary un-\nder When Is a Power of Attorney Not Required, later.\nRepresentation Outside the United States\nAny individual may represent an individual or entity, who \nis outside the United States, before personnel of the IRS \nwhen such representation also occurs outside the United \nStates. See section 10.7(c)(1)(vii) of Circular 230.\nAuthorization for Special Appearances\nThe Commissioner of Internal Revenue, or delegate, can \nauthorize an individual who is not otherwise eligible to \npractice before the IRS to represent another person for a \nparticular matter. The prospective representative must re-\nquest this authorization in writing from the Office of Pro-\nfessional Responsibility. However, it is granted only when \nextremely compelling circumstances exist. If granted, the \nCommissioner, or delegate, will issue a letter that details \nthe conditions related to the appearance and the particu-\nlar tax matter(s) for which the authorization is granted.\nThe authorization letter should not be confused with a \nletter from an IRS center advising an individual that he or \nshe has been assigned a Centralized Authorization File \n(CAF) number. The issuance of a CAF number does not \nindicate that an individual is either recognized or author-\nized to practice before the IRS. It merely confirms that a \nPage 4 \nPublication 947 (February 2018)\n", "centralized file for authorizations has been established for \nthe individual under that number.\nStudents in LITCs and the STCP. A student who works \nin a Low Income Taxpayer Clinic (LITC) or a Student Tax \nClinic Program (STCP) must receive permission to repre-\nsent taxpayers before the IRS by virtue of their status as a \nlaw, business, or accounting student. Authorization re-\nquests must be sent to the Taxpayer Advocate Service. If \ngranted, a letter authorizing the student's special appear-\nance and detailing any conditions related to the appear-\nance will be issued. Students receiving an authorization \nletter generally can represent taxpayers before any IRS \nfunction or office subject to any conditions in the authori-\nzation letter and must be under the direct supervision of \nan individual authorized to practice before the IRS. If you \nintend to have a student represent you, review the authori-\nzation letter and ask your student, your student's supervi-\nsor, or the Taxpayer Advocate Service if you have ques-\ntions about the terms of the authorization.\nWho May Not Practice Before the \nIRS?\nIn general, individuals who are not eligible, or who have \nlost the privilege as a result of certain actions, may not \npractice before the IRS. If an individual loses eligibility to \npractice, the IRS will not recognize a power of attorney \nthat names the individual as a representative.\nCorporations, associations, partnerships, and other \npersons that are not individuals. These organizations \n(or persons) are not eligible to practice before the IRS.\nLoss of Eligibility\nGenerally, individuals lose their eligibility to practice be-\nfore the IRS in the following ways.\nNot meeting the requirements for renewal of enroll-\nment (such as continuing professional education).\nRequesting as an enrolled agent to be placed in inac-\ntive retirement status.\nBeing suspended or disbarred, or determined ineligi-\nble for practice, by the Office of Professional Respon-\nsibility for violating the regulations contained in Circu-\nlar 230 or the standards in Revenue Procedure 81-38.\nLosing their state license to practice as an attorney or \na certified public accountant, irrespective of the basis \nfor the license revocation.\nFailure to meet requirements. Enrolled individuals and \nAFSP Record of Completion holders who fail to comply \nwith the requirements for eligibility for renewal will be noti-\nfied by the IRS. The notice will explain the reason for ineli-\ngibility and provide the individual with a time-sensitive op-\nportunity to furnish information for reconsideration.\nInactive roster. An enrolled individual will be placed \non the roster of inactive enrolled individuals for a period of \nthree years, if he or she:\nFails to respond timely to the notice of noncompliance \nwith the renewal requirements,\nFails to file timely the application for renewal, or\nDoes not satisfy the requirements for renewal.\nThe enrolled individual must file an application for renewal \nwithin 3 years and satisfy all requirements for renewal af-\nter being placed in inactive status. Otherwise, at the con-\nclusion of the next renewal cycle, he or she will be re-\nmoved from the roster and the enrollment status will be \nterminated.\nInactive retirement status. Enrolled individuals who re-\nquest to be placed in an inactive retirement status will be \nineligible to practice before the IRS. They must continue \nto adhere to all renewal requirements. They can be rein-\nstated to active enrollment status by filing an application \nfor renewal and providing evidence that they have com-\npleted the required continuing professional education \nhours for the enrollment cycle.\nSuspension and disbarment. All individuals practicing \nbefore the IRS are subject to disciplinary proceedings and \nmay be censured, suspended, disbarred or monetarily pe-\nnalized for violating any regulation in Circular 230. This in-\ncludes engaging in acts demonstrating incompetence or \ndisreputable conduct. For more information, see Incompe-\ntence and Disreputable Conduct under What Are the \nRules of Practice, later.\nPractitioners who are suspended or disbarred in a dis-\nciplinary proceeding are not allowed to represent taxpay-\ners before the IRS during the period of suspension/disbar-\nment. A practitioner can seek reinstatement from the \nOffice of Professional Responsibility at the earlier of a \nspecified period of suspension or after five years of dis-\nbarment. See What Is Practice Before the IRS, earlier.\nIf the practitioner seeks reinstatement, he or she may \nnot practice before the IRS until the Office of Professional \nResponsibility grants reinstatement. The Office of Profes-\nsional Responsibility may reinstate the practitioner:\nIf the practitioner's future conduct is not likely to be in \nviolation of the regulations, and\nIf granting the reinstatement would not be contrary to \nthe public interest.\nSubject to other conditions for a reasonable period.\nHow Does an Individual Become \nEnrolled?\nThe IRS website IRS.gov/Tax-Professionals/Enrolled-\nAgents/Become-an-Enrolled-Agent provides complete in-\nformation on the steps to be taken to become an enrolled \nagent.\nPublication 947 (February 2018)\n Page 5\n", "For complete rules on earning an Annual Filing Season \nProgram Record of Completion, see IRS.gov/Tax-\nProfessionals/General-Requirements-for-the-Annual-\nFiling-Season-Program-Record-of-Completion.\nWhat Are the Rules of Practice?\nThe rules governing practice before the IRS are published \nin the Code of Federal Regulations at 31 C.F.R. Subtitle \nA, Part 10 and released digitally as Treasury Department \nCircular No. 230 (Circular 230). The regulations can be \naccessed at IRS.gov/Tax-Professionals/Circular-230-Tax-\nProfessionals. An attorney, CPA, enrolled agent, enrolled \nretirement plan agent, or enrolled actuary authorized to \npractice before the IRS (referred to hereafter as a practi-\ntioner) and an appraiser has the duty to perform certain \nacts and is restricted from performing other acts. In addi-\ntion, a practitioner cannot engage in disreputable conduct \n(discussed later). Any practitioner who does not comply \nwith the rules of practice or who engages in incompetent \nor disreputable conduct is subject to disciplinary action. \nAlso, unenrolled return preparers must comply with the \nrules of practice and conduct to exercise the privilege of \nlimited practice before the IRS. There are two specific \nsets of rules that apply, both are contained in Circular 230:\n1. Duties and restrictions relating to practice (Subpart B \nof Cir. 230), and\n2. Conduct considered to exhibit incompetence or disre-\npute (Subpart C, Section 10.51 of Cir. 230).\nDuties and Restrictions\nIndividuals subject to Circular 230 must promptly submit \nrecords or information sought by a proper and lawful re-\nquest from officers or employees of the IRS, except when \nthe practitioner believes on reasonable grounds and good \nfaith that the information is privileged. Communications \nwith respect to tax advice between a federally authorized \ntax practitioner (See Internal Revenue Code (IRC) sec. \n7525) and a taxpayer generally are confidential to the \nsame extent that communication would be privileged if it \nwere between a taxpayer and an attorney if the advice re-\nlates to:\nNoncriminal tax matters before the IRS, or\nNoncriminal tax proceedings brought in federal court \nby or against the United States.\nCommunications regarding corporate tax shelters.\nThis protection for tax advice communications does not \napply to any written communications between a federally \nauthorized tax practitioner and any person, including a di-\nrector, shareholder, officer, employee, agent, or represen-\ntative of a corporation if the communication involves the \npromotion of the direct or indirect participation of the cor-\nporation in any tax shelter.\nDuty to advise. An individual subject to Circular 230 who \nknows that his or her client has not complied with the rev-\nenue laws or has made an error or omission in any return, \ndocument, affidavit, or other required paper, has the re-\nsponsibility to advise the client promptly of the noncompli-\nance, error, or omission, and the consequences of the \nnoncompliance, error, or omission.\nGeneral due diligence. Individuals subject to Circular \n230 must exercise due diligence when performing the fol-\nlowing duties.\nPreparing or assisting in the preparing, approving, and \nfiling of returns, documents, affidavits, and other pa-\npers relating to IRS matters.\nDetermining the correctness of oral or written repre-\nsentations made by him or her to the Department of \nthe Treasury.\nDetermining the correctness of oral or written repre-\nsentations made by him or her to clients with refer-\nence to any matter administered by the IRS.\nReliance on others. A presumption that due diligence \nhas been exercised will apply in situations where there \nhas been reliance on the work product of another person if \nreasonable care was used in engaging, supervising, train-\ning, and evaluating the person, taking proper account of \nthe nature of the relationship between the Circular 230 in-\ndividual and the person.\nDelays. Individuals subject to Circular 230 must not un-\nreasonably delay the prompt disposition of any matter be-\nfore the IRS.\nAssistance from disbarred or suspended persons \nand former IRS employees. Individuals subject to Cir-\ncular 230 must not knowingly, directly or indirectly, do the \nfollowing.\nAccept assistance from, or assist, any person who is \nunder disbarment or suspension from practice before \nthe IRS if the assistance relates to matters considered \npractice before the IRS.\nAccept assistance from any former government em-\nployee where provisions of Circular 230 or any federal \nlaw would be violated.\nPerformance as a notary. Individuals subject to Circular \n230 may not take acknowledgments, administer oaths, \ncertify papers, or perform any official act as a notary pub-\nlic with respect to any matter administered by the IRS and \nfor which he or she is employed as counsel, attorney, or \nagent, or in which he or she may be in any way interested.\nNegotiation of taxpayer refund checks. Individuals \nsubject to Circular 230 may not endorse or otherwise ne-\ngotiate any check (including directing or accepting pay-\nment by any means, electronic or otherwise, into an ac-\ncount owned or controlled by the practitioner or any firm or \nother entity with whom the practitioner is associated) is-\nsued to a client by the government in respect of a Federal \ntax liability.\nPage 6 \nPublication 947 (February 2018)\n", "Incompetence and Disreputable Conduct\nIndividuals subject to Circular 230 may be disbarred or \nsuspended from practice before the IRS, or censured, for \nincompetence or disreputable conduct. A monetary pen-\nalty may also be imposed, in addition to any other disci-\npline, on both individuals and their firms. The following list \ncontains examples of conduct that is considered disrepu-\ntable. Further examples are shown in Circular 230, Sec. \n10.51(a).\nBeing convicted of any criminal offense under the in-\nternal revenue laws or of any offense involving dishon-\nesty or breach of trust.\nKnowingly giving false or misleading information in \nconnection with federal tax matters, or participating in \nsuch activity.\nSoliciting employment by prohibited means as dis-\ncussed in section 10.30 of Circular 230.\nWillfully failing to file a federal tax return, evading or \nattempting to evade any federal tax or payment, or \nparticipating in such actions.\nMisappropriating, or failing to properly and promptly \nremit, funds received from clients for payment of taxes \nor other obligations due the United States.\nDirectly or indirectly attempting to influence the official \naction of IRS employees by the use of threats, false \naccusations, duress, or coercion, or by offering gifts, \nfavors, or any special inducements.\nBeing disbarred or suspended from practice as an at-\ntorney, CPA, public accountant, or actuary, by the Dis-\ntrict of Columbia or any U.S. state, possession, terri-\ntory, commonwealth, or any federal court, or any \nfederal agency, body, or board.\nKnowingly aiding and abetting another person to prac-\ntice before the IRS during a period of suspension, dis-\nbarment, or ineligibility of that other person.\nUsing abusive language, making false accusations or \nstatements knowing them to be false, circulating or \npublishing malicious or libelous matter, or engaging in \nany contemptuous conduct in connection with practice \nbefore the IRS.\nGiving a false opinion knowingly, recklessly, or \nthrough gross incompetence; or engaging in a pattern \nof providing incompetent opinions on questions aris-\ning under the federal tax laws.\nCensure, Disbarments, and Suspensions\nThe Secretary of the Treasury, or delegate, after notice \nand an opportunity for a proceeding, may censure, sus-\npend, or disbar an individual subject to Circular 230 from \npractice before the IRS if the individual is shown to be in-\ncompetent or disreputable, fails to comply with the regula-\ntions in Subpart B; or with intent to defraud, willfully and \nknowingly misleads or threatens a client or prospective cli-\nent.\nCensure is a public reprimand. Individuals subject to \nCircular 230 include any attorney, certified public account-\nant, enrolled agent, enrolled retirement plan agent, or en-\nrolled actuary engaged in taxpayer representation or ad-\nvice-giving activity, as well as any Annual Filing Season \nProgram Record of Completion holder who represents \ntaxpayers and any appraiser engaged in appraising asset \nvalues for federal tax purposes.\nAuthorizing a Representative\nYou may either represent yourself, or you may authorize \nan individual to represent you before the IRS. If you chose \nto have someone represent you, your representative must \nbe a person eligible to do so before the IRS. See Who \nCan Practice Before the IRS, earlier.\nWhat Is a Power of Attorney?\nA power of attorney is your written authorization for an in-\ndividual to receive your confidential tax information from \nthe IRS and to perform certain actions on your behalf. If \nthe authorization is not limited, the individual generally can \nperform all acts that you can perform, except negotiating \nor endorsing a check. The authority granted to enrolled re-\ntirement plan agents, enrolled actuaries and unenrolled \nreturn preparers holding records of completion is limited. \nFor information on the limits regarding annual filing sea-\nson program record of completion holders, see Revenue \nProcedure \n2014-42 \nand \nIRS.gov/Tax-Professionals/\nReturn-Preparer-Office-RPO-At-a-Glance.\nActs performed. Attorneys, certified public accountants, \nand enrolled agents may perform the following acts:\n1. Represent you before any office or employee of the \nIRS.\n2. Sign an offer or a waiver of restriction on assessment \nor collection of a tax deficiency, or a waiver of notice \nof disallowance of claim for credit or refund.\n3. Sign a consent to extend the statutory time period for \nassessment or collection of a tax.\n4. Sign a closing agreement.\nSigning your return. The representative named under a \npower of attorney is not permitted to sign your income tax \nreturn unless:\n1. The signature is permitted under the Internal Revenue \nCode and the related regulations (see Regulations \nsection 1.6012-1(a)(5)), and\n2. You specifically authorize this in your power of attor-\nney.\nFor example, the regulation permits a representative to \nsign your return if you are unable to sign the return due to:\nDisease or injury.\nPublication 947 (February 2018)\n Page 7\n", "Continuous absence from the United States (including \nPuerto Rico) for a period of at least 60 days prior to \nthe date required by law for filing the return.\nOther good cause if specific permission is requested \nof and granted by the IRS.\nWhen a return is signed by a representative, it must be ac-\ncompanied by a power of attorney (or copy) authorizing \nthe representative to sign the return. For more information, \nsee the Instructions for Form 2848.\nLimitation on substitution or delegation. A recog-\nnized representative can substitute or delegate authority \nunder the power of attorney to another recognized repre-\nsentative only if the act is specifically authorized by you on \nthe power of attorney.\nAfter a substitution has been made, only the newly rec-\nognized representative will be recognized as the taxpay-\ner's representative. If a delegation of power has been \nmade, both the original and the delegated representative \nwill be recognized by the IRS to represent you.\nDisclosure of returns to a third party. Your represen-\ntative cannot execute consents that will allow the IRS to \ndisclose tax return or return information to a third party un-\nless you specifically delegate this authority to your repre-\nsentative on line 5a of Form 2848.\nIncapacity or incompetency. A power of attorney is \ngenerally terminated if you become incapacitated or in-\ncompetent.\nThe power of attorney can continue, however, in the \ncase of your incapacity or incompetency if you authorize \nthis on line 5a “Other acts authorized” of the Form 2848 \nand if your non-IRS durable power of attorney meets all \nthe requirements for acceptance by the IRS. See Non-IRS \npowers of attorney, later.\nWhen Is a Power of Attorney \nRequired?\nSubmit a power of attorney when you want to authorize an \nindividual to receive your confidential tax information and \nrepresent you before the IRS, whether or not the repre-\nsentative performs any of the other acts cited earlier under \nWhat Is a Power of Attorney.\nA power of attorney is most often required when you \nwant to authorize another individual to perform at least \none of the following acts on your behalf.\n1. Represent you at a meeting with the IRS.\n2. Prepare and file a written response to an IRS inquiry.\nForm Required\nUse IRS Form 2848 to appoint a recognized representa-\ntive to act on your behalf before the IRS. Individuals rec-\nognized to represent you before the IRS are listed under \nPart II, Declaration of Representative, of Form 2848. Your \nrepresentative must complete that part of the form.\nNon-IRS powers of attorney. The IRS will accept a \nnon-IRS power of attorney, but a completed Form 2848 \nmust be attached in order for the power of attorney to be \nentered on the Centralized Authorization File (CAF) sys-\ntem. For more information, see Processing a non-IRS \npower of attorney, later.\nIf you want to use a document other than Form 2848 to \nauthorize the representation, it must contain the following \ninformation.\nYour name and mailing address.\nYour social security number (or your individual tax-\npayer identification number (ITIN)) and/or employer \nidentification number.\nYour employee plan number, if applicable.\nThe name and mailing address of your representa-\ntive(s).\nThe types of tax involved.\nThe federal tax form number.\nThe specific year(s) or period(s) involved.\nFor estate tax matters, the decedent's date of death.\nA clear expression of your intention concerning the \nscope of authority granted to your representative(s).\nYour signature and date.\nYou also must attach to the non-IRS power of attorney a \nsigned and dated statement made by your representative. \nThis statement, which is referred to as the Declaration of \nRepresentative, is contained in Part II of Form 2848. The \nstatement should read:\n1. I am not currently under suspension or disbarment \nfrom practice before the Internal Revenue Service or \nother practice of my profession by any other authority,\n2. I am subject to regulations contained in Circular 230 \n(31 C.F.R., Subtitle A, Part 10) as amended, govern-\ning practice before the Internal Revenue Service,\n3. I am authorized to represent the taxpayer(s) identified \nin the power of attorney, and\n4. I am a (naming the capacity in which representation is \nundertaken, as set forth in the list of eligible represen-\ntatives at Part II of Form 2848.)\nRequired information missing. The IRS will not ac-\ncept your non-IRS power of attorney if it does not contain \nall the information listed above. You can sign and submit a \ncompleted Form 2848 or a new non-IRS power of attorney \nthat contains all the information. If you cannot sign an ac-\nceptable replacement document, your attorney-in-fact \nmay be able to perfect (make acceptable to the IRS) your \nnon-IRS power of attorney by using the procedure descri-\nbed next.\nProcedure for perfecting a non-IRS power of attor-\nney. Under the following conditions, the attorney-in-fact \nnamed in your non-IRS power of attorney can sign a Form \n2848 on your behalf.\nPage 8 \nPublication 947 (February 2018)\n", "1. The original non-IRS power of attorney grants author-\nity to handle federal tax matters (for example, general \nauthority to perform any acts).\n2. The attorney-in-fact attaches a statement (signed un-\nder penalty of perjury) to the Form 2848 stating that \nthe original non-IRS power of attorney is valid under \nthe laws of the governing jurisdiction.\nExample. John Elm, a taxpayer, signs a non-IRS dura-\nble power of attorney that names his neighbor and CPA, \nEd Larch, as his attorney-in-fact. The power of attorney \ngrants Ed the authority to perform any and all acts on \nJohn's behalf. However, it does not list specific tax-related \ninformation such as types of tax or tax form numbers.\nShortly after John signs the power of attorney, he is de-\nclared incompetent. Later, a federal tax matter arises con-\ncerning a prior year return filed by John. Ed attempts to \nrepresent John before the IRS but is rejected because the \ndurable power of attorney does not contain required infor-\nmation.\nIf Ed attaches a statement (signed under the penalty of \nperjury) that the durable power of attorney is valid under \nthe laws of the governing jurisdiction, he can sign a com-\npleted Form 2848 and submit it on John's behalf. If Ed can \npractice before the IRS (see Who Can Practice Before the \nIRS, earlier), he can name himself as representative on \nForm 2848. Otherwise, he must name another individual \nwho can practice before the IRS.\nProcessing a non-IRS power of attorney. The IRS \nhas a centralized computer database system called the \nCAF system. This system contains information on the au-\nthority of taxpayer representatives. Generally, when you \nsubmit a power of attorney document to the IRS, it is pro-\ncessed for inclusion on the CAF system. Entry of your \npower of attorney on the CAF system enables IRS per-\nsonnel, who do not have a copy of your power of attorney, \nto verify the authority of your representative by accessing \nthe CAF. It also enables the IRS to automatically send \ncopies of notices and other IRS communications to your \nrepresentative if you specify that your representative \nshould receive those communications.\nYou can have your non-IRS power of attorney entered \non the CAF system by attaching it to a completed Form \n2848 and submitting it to the IRS. Your signature is not re-\nquired; however, your attorney-in-fact must sign the Dec-\nlaration of Representative (see Part II of Form 2848).\nPreparation of Form — Helpful Hints\nThe preparation of Form 2848 is illustrated by an example \nunder How Do I Fill Out Form 2848, later. However, the \nfollowing will also assist you in preparing the form.\nLine-by-line hints. The following hints are summaries of \nsome of the line-by-line instructions for Form 2848.\nLine 1—Taxpayer information. If a joint return is in-\nvolved, the husband and wife each must file a separate \nForm 2848 if they both want to be represented, even if the \nrepresentative is the same person. If only one spouse \nwants to be represented in the matter, that spouse files a \nForm 2848. For taxpayer individuals that are under 18 \nyears of age and cannot sign, the individual's parent or \ncourt-appointed guardian (with court documents) may \nsign on their behalf. Other individuals may sign for the tax-\npayer if they have a Form 2848 that has been signed by \nthe parent or court-appointed guardian authorizing them \nto sign on behalf of the taxpayer individual.\nLine 2—Representative(s). Only individuals may be \nnamed as representatives. If your representative has not \nbeen assigned a CAF number, enter “None” on that line \nand the IRS will issue one to your representative. If the \nrepresentative's address or phone number has changed \nsince the CAF number was issued, you should check the \nappropriate box. Enter your representative's fax number if \navailable.\nIf you want to name more than four representatives, at-\ntach additional Form(s) 2848. The IRS will send copies of \nnotices and communications to up to two of your repre-\nsentatives. You must, however, check the boxes on line 2 \nof the Form 2848 if you want the IRS to routinely send \ncopies of notices and communications to your representa-\ntives. If you do not check the boxes, your representatives \nwill not routinely receive copies of notices and communi-\ncations.\nLine 3—Acts authorized (Tax matters). You may list \nthe current year/period and any tax years or periods that \nhave already ended as of the date you sign the power of \nattorney. You may also list future tax years or periods. \nHowever, the IRS will not record on the CAF system \nfuture tax years or periods listed that exceed 3 years \nfrom December 31 of the year that the IRS receives \nthe power of attorney. Do not use general references \nsuch as “All years,” “All periods,” or “All taxes.” The IRS \nwill return any power of attorney with a general reference.\nLine 4—Specific use not recorded on Centralized \nAuthorization File (CAF). Certain matters cannot be re-\ncorded on the CAF system. Examples of such matters in-\nclude, but are not limited to, the following. (A more de-\ntailed list appears in the Form 2848 instructions.)\nRequests for a private letter ruling or technical advice.\nApplications for an employer identification number \n(EIN).\nClaims filed on Form 843, Claim for Refund and Re-\nquest for Abatement.\nCorporate dissolutions.\nRequests for change of accounting method.\nRequests for change of accounting period.\nApplications for recognition of exemption under sec-\ntions 501(c)(3), 501(a), or 521 (Forms 1023, 1024, or \n1028).\nRequest for a determination of the qualified status of \nan employee benefit plan (Forms 5300, 5307, or \n5310).\nApplication for Award for Original Information under \nsection 7623.\nPublication 947 (February 2018)\n Page 9\n", "Voluntary submissions under the Employee Plans \nCompliance Resolution System (EPCRS).\nFreedom of Information Act requests.\nIf the tax matter described on line 3 of Form 2848 con-\ncerns one of these matters specifically, check the box on \nline 4. If this box is checked, the representative should \nmail or fax the power of attorney to the IRS office handling \nthe matter. Otherwise, the representative should bring a \ncopy of the power of attorney to each meeting with the \nIRS.\nWhere To File a Power of Attorney\nGenerally, you can mail or fax a paper Form 2848 directly \nto the IRS. To determine where you should file Form \n2848, see Where To File in the Instructions for Form 2848.\nIf Form 2848 is for a specific use, mail or fax it to the of-\nfice handling that matter. For more information on specific \nuse, see Line 4. Specific Use Not Recorded on CAF in the \nInstructions for Form 2848.\nFAX copies. The IRS will accept a copy of a power of \nattorney that is submitted by facsimile transmission (fax). \nIf you choose to file a power of attorney by fax, be sure the \nappropriate IRS office is equipped to accept this type of \ntransmission.\nYour representative may be able to file Form 2848 \nelectronically via the IRS website. For more infor-\nmation, your representative can go to IRS.gov/\neServices. If you complete Form 2848 for electronic sig-\nnature authorization, do not file Form 2848 with the IRS. \nInstead, give it to your representative, who will retain the \ndocument.\nUpdating a power of attorney. Submit any update or \nmodification to an existing power of attorney in writing. \nYour signature (or the signature of the individual(s) author-\nized to sign on your behalf) is required. Do this by sending \nthe updated Form 2848 or non-IRS power of attorney to \nthe IRS office(s) where you previously sent the original(s), \nincluding the service center where the related return was, \nor will be filed.\nA recognized representative may substitute or delegate \nauthority if you specifically authorize your representative \nto substitute or delegate representation in the original \npower of attorney. To make a substitution or delegation, \nthe representative must file the following items with the \nIRS office(s) where the power of attorney was filed.\n1. A written notice of substitution or delegation signed by \nthe recognized representative.\n2. A written declaration of representative made by the \nnew representative.\n3. A copy of the power of attorney that specifically au-\nthorizes the substitution or delegation.\nTIP\nRetention/Revocation of Prior Power(s) of \nAttorney\nA newly filed power of attorney concerning the same mat-\nter will revoke a previously filed power of attorney. How-\never, the new power of attorney will not revoke the prior \npower of attorney if it specifically states it does not revoke \nsuch prior power of attorney and either of the following are \nattached to the new power of attorney.\nA copy of the unrevoked prior power of attorney, or\nA statement signed by the taxpayer listing the name \nand address of each representative authorized under \nthe prior unrevoked power of attorney.\nNote. The filing of Form 2848 will not revoke any\nForm 8821 that is in effect.\nRevocation of Power of Attorney/Withdrawal \nof Representative\nRevocation by taxpayer. If you want to revoke a previ-\nously executed power of attorney and do not want to \nname a new representative, you must write “REVOKE” \nacross the top of the first page of the Form 2848 with a \ncurrent signature and date immediately below this annota-\ntion. Then, you must mail or fax a copy of the power of at-\ntorney with the revocation annotation to the IRS, using the \nWhere To File Chart in the Instructions for Form 2848, or if \nthe power of attorney is for a specific matter, to the IRS of-\nfice handling the matter.\nIf you do not have a copy of the power of attorney you \nwant to revoke, you must send the IRS a statement of rev-\nocation that indicates the authority of the power of attor-\nney is revoked, lists the matters and years/periods, and \nlists the name and address of each recognized represen-\ntative whose authority is revoked. You must sign and date \nthis statement. If you are completely revoking authority, \nwrite \"remove all years/periods\" instead of listing the spe-\ncific matters and years/periods.\nWithdrawal by representative. If your representative \nwants to withdraw from representation, he or she must \nwrite “WITHDRAW” across the top of the first page of the \nForm 2848 with a current signature and date immediately \nbelow the annotation. Then, he or she must provide a \ncopy of the power of attorney with the withdrawal annota-\ntion to the IRS in the same manner described in Revoca-\ntion by taxpayer above. If your representative does not \nhave a copy of the power of attorney he or she wants to \nwithdraw, he or she must send the IRS a statement of \nwithdrawal that indicates the authority of the power of at-\ntorney is withdrawn, lists the matters and years/periods, \nand lists the name, TIN, and address (if known) of the tax-\npayer. The representative must sign and date this state-\nment.\nA power of attorney held by a student will be recorded on \nthe CAF system for 130 days from the receipt date. If you \nare authorizing a student to represent you after that time, \nyou will need to submit another updated Form 2848.\nPage 10 \nPublication 947 (February 2018)\n", "When Is a Power of Attorney Not \nRequired?\nA power of attorney is not required when the third party is \nnot dealing with the IRS as your representative. The fol-\nlowing situations do not require a power of attorney.\nProviding information to the IRS.\nAuthorizing the disclosure of tax return information us-\ning Form 8821, Tax Information Authorization, or other \nwritten or oral disclosure consent.\nAllowing the IRS to discuss return information with a \nthird party via the checkbox provided on a tax return \nor other document.\nAllowing a partnership representative (PR) to perform \nacts for the partnership under the centralized partner-\nship audit regime for tax years beginning after Decem-\nber 31, 2017; however, see caution below for early \nelection.\nAllowing a tax matters partner (TMP) to perform acts \nfor the partnership for partnership tax years ending \nprior to January 1, 2018.\nAllowing the IRS to discuss return information with a fi-\nduciary.\nFor partnership tax years beginning after Decem-\nber 31, 2017, the Bipartisan Budget Act of 2015, \nwhich repealed the TEFRA partnership audit and \nlitigation procedures and the rules applicable to electing \nlarge partnerships and replaced them with a new central-\nized partnership audit regime, has eliminated the role of \n“tax matters partner” and replaced it with “partnership rep-\nresentative.” Pursuant to Treasury Regulation section \n301.9100-22T, certain partnerships can elect to have the \nnew regime apply to partnership returns for tax years be-\nginning after November 2, 2015, and before January 1, \n2018.\nHow Do I Fill Out Form 2848?\nThe following example illustrates how to complete Form \n2848.\nExample. Stan and Mary Doe have been notified that \ntheir joint income tax returns (Forms 1040) for 2014, 2015, \nand 2016 are being examined. They have decided to ap-\npoint Jim Smith, an enrolled agent, to represent them in \nthis matter and any future matters concerning these re-\nturns. Jim, who has prepared returns at the same location \nfor years, already has a Centralized Authorization File \n(CAF) number assigned to him. Mary does not want Jim to \nsign any agreements on her behalf, but Stan is willing to \nhave Jim do so. Stan and Mary also authorize Jim to use \nan Intermediate Service Provider to access their IRS re-\ncords. They want copies of all notices and written commu-\nnications sent to Jim. This is the first time Stan and Mary \nhave given power of attorney to anyone. They should \neach complete a Form 2848 as follows.\nCAUTION\n!\nLine 1—Taxpayer information. Stan and Mary must \neach file a separate Form 2848. On his separate Form \n2848, Stan enters his name, street address, and social se-\ncurity number in the spaces provided. Mary does likewise \non her separate Form 2848.\nLine 2—Representative(s). On their separate Forms \n2848, Stan and Mary each enters the name and current \naddress of their chosen representative, Jim Smith. Both \nStan and Mary want Jim Smith to receive notices and \ncommunications concerning the matters identified in \nline 3, so on their separate Forms 2848, Stan and Mary \neach checks the box in the first column of line 2. They also \nenter Mr. Smith's CAF number, his preparer tax identifica-\ntion number (PTIN), his telephone number, and his fax \nnumber. Mr. Smith's address, telephone number, and fax \nnumber have not changed since the IRS issued his CAF \nnumber, so Stan and Mary do not check the boxes in the \nsecond column.\nLine 3—Acts authorized (Tax matters). On their sepa-\nrate Forms 2848, Stan and Mary each enters “income tax” \nfor the description of matter, “1040” for the form number, \nand “2014, 2015, and 2016” for the tax years.\nLine 4—Specific use not recorded on Centralized Au-\nthorization File (CAF). On their separate Forms 2848, \nStan and Mary make no entry on this line because they do \nnot want to restrict the use of their powers of attorney to a \nspecific use that is not recorded on the CAF. See Prepa-\nration of Form — Helpful Hints, earlier.\nLine 5—Additional acts authorized and restrictions. \nMary wants to sign any agreement that reflects changes \nto her and Stan's joint 2014, 2015, and 2016 income tax \nliability, so she writes “Taxpayer must sign any agreement \nform” on line 5b of her Form 2848. Stan does not wish to \nrestrict the authority of Jim Smith in this regard, so he \nleaves line 5b of his Form 2848 blank. If either Mary or \nStan had chosen, they could have listed other restrictions \non line 5b of their separate Forms 2848. Also, both Mary \nand Stan check the box \"Access my IRS records via an In-\ntermediate Service Provider\" on line 5a to allow Jim to ac-\ncess their IRS records through an Intermediate Service \nProvider.\nLine 6—Retention/revocation of prior power(s) of at-\ntorney. Stan and Mary are each filing their first powers of \nattorney, so they make no entry on this line. However, if \nthey had filed prior powers of attorney, the filing of this \ncurrent power would revoke any earlier ones for the same \ntax matter(s) unless they checked the box on line 6 and \nattached a copy of the prior power of attorney that they \nwanted to remain in effect.\nIf Mary later decides that she can handle the examina-\ntion on her own, she can revoke her power of attorney \neven though Stan does not revoke his power of attorney. \n(See Revocation of Power of Attorney/Withdrawal of Rep-\nresentative, earlier, for the special rules that apply.)\nPublication 947 (February 2018)\n Page 11\n", "Line 7—Signature of taxpayer. Stan and Mary each \nsigns and dates his or her Form 2848. If a taxpayer does \nnot sign, the IRS cannot accept the form.\nPart II—Declaration of Representative. Jim Smith \nmust complete this part of Form 2848. If he does not sign \nthis part, the IRS cannot accept the form.\nWhat Happens to the Power of \nAttorney When Filed?\nA power of attorney will be recognized after it is received, \nreviewed, and determined by the IRS to contain the re-\nquired information. However, until a power of attorney is \nentered on the CAF system, IRS personnel may be un-\naware of the authority of the person you have named to \nrepresent you. Therefore, during this interim period, IRS \npersonnel may request that you or your representative \nbring a copy to any meeting with the IRS.\nProcessing and Handling\nHow the power of attorney is processed and handled de-\npends on whether it is a complete or incomplete docu-\nment.\nIncomplete document. If Form 2848 is incomplete, the \nIRS will attempt to secure the missing information either \nby writing or telephoning you or your representative. For \nexample, if your signature or signature date is missing, the \nIRS will contact you. If information concerning your repre-\nsentative is missing and information sufficient to make a \ncontact (such as an address and/or a telephone number) \nis on the document, the IRS will try to contact your repre-\nsentative.\nIn either case, the power of attorney is not considered \nvalid until all required information is entered on the docu-\nment. The individual(s) named as representative(s) will \nnot be recognized to practice before the IRS, on your be-\nhalf, until the document is complete and accepted by the \nIRS.\nComplete document. If the power of attorney is com-\nplete and valid, the IRS will take action to recognize the \nrepresentative. In most instances, this includes process-\ning the document on the CAF system. Recording the data \non the CAF system enables the IRS to direct copies of \nmailings to authorized representatives and to readily rec-\nognize the scope of authority granted.\nDocuments not processed on CAF. Specific-use \npowers of attorney are not processed on the CAF system \n(see Preparation of Form — Helpful Hints, earlier). For ex-\nample, a power of attorney that is a one-time or spe-\ncific-issue grant of authority is not processed on the CAF \nsystem. These documents remain with the related case \nfiles. In this situation, you should check the box on line 4 \nof Form 2848. In these situations, the representative \nshould bring a copy of the power of attorney to each meet-\ning with the IRS.\nDealing With the Representative\nAfter a valid power of attorney is filed, the IRS will recog-\nnize your representative. However, if it appears the repre-\nsentative is responsible for unreasonably delaying or hin-\ndering the prompt disposition of an IRS matter by failing to \nfurnish, after repeated requests, nonprivileged informa-\ntion, the IRS can contact you directly. For example, in \nmost instances in which a power of attorney is recog-\nnized, the IRS will contact the representative to set up ap-\npointments and to provide the representative with lists of \nrequired items. However, if the representative is unavaila-\nble, does not respond to repeated requests, and does not \nprovide required items (other than items considered privi-\nleged), the IRS can bypass your representative and con-\ntact you directly.\nIf a representative engages in conduct described \nabove, the matter can be referred to the Office of Profes-\nsional Responsibility for consideration of possible discipli-\nnary action.\nNotices and other correspondence. If you want to au-\nthorize your representative to receive copies of all notices \nand communications sent to you by the IRS, you must \ncheck the box that is provided under the representative's \nname and address. No more than two representatives \nmay receive copies of notices and communications \nsent to you by the IRS. Do not check the box if you do \nnot want copies of notices and communications sent to \nyour representative(s).\nNote. Representatives will not receive forms, publica-\ntions, and other related materials with the correspond-\nence.\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. Find free options \nto prepare and file your return on IRS.gov or in your local \ncommunity if you qualify.\nThe Volunteer Income Tax Assistance (VITA) program \noffers free tax help to people who generally make $54,000 \nor less, 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.\nFree File. Go to IRS.gov/FreeFile. See if you qualify \nto use brand-name software to prepare and e-file your \nfederal tax return for free.\nPage 12 \nPublication 947 (February 2018)\n", "VITA. Go to IRS.gov/VITA, download the free IRS2Go \napp, or call 1-800-906-9887 to find the nearest VITA \nlocation for free tax preparation.\nTCE. Go to IRS.gov/TCE, download the free IRS2Go \napp, or call 1-888-227-7669 to find the nearest TCE \nlocation for free tax preparation.\nGetting answers to your tax questions. On \nIRS.gov get answers to your tax questions any-\ntime, anywhere.\nGo to IRS.gov/Help or IRS.gov/LetUsHelp pages for a \nvariety of tools that will help you get answers to some \nof the most common tax questions.\nGo 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.\nGo to IRS.gov/Pub17 to get Pub. 17, Your Federal In-\ncome Tax for Individuals, which features details on \ntax-saving opportunities, 2017 tax changes, and thou-\nsands of interactive links to help you find answers to \nyour questions. View it online in HTML, as a PDF, or \ndownload it to your mobile device as an eBook.\nYou may also be able to access tax law information in \nyour electronic filing software.\nGetting tax forms and publications. Go to IRS.gov/\nForms to view, download, or print all of the forms and pub-\nlications you may need. You can also download and view \npopular tax publications and instructions (including the \n1040 instructions) on mobile devices as an eBook at no \ncharge. Or, you can go to IRS.gov/OrderForms to place \nan order and have forms mailed to you within 10 business \ndays.\nAccess your online account (Individual taxpayers \nonly). Go to IRS.gov/Account to securely access infor-\nmation about your federal tax account.\nView the amount you owe, pay online or set up an on-\nline payment agreement.\nAccess your tax records online.\nReview the past 18 months of your payment history.\nGo 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. IRS issues more \nthan 90% of refunds in less than 21 days.\nDelayed refund for returns claiming certain credits. \nDue to changes in the law, the IRS can’t issue refunds be-\nfore mid-February 2018, for returns that properly claimed \nthe earned income credit (EIC) or the additional child tax \ncredit (ACTC). This applies to the entire refund, not just \nthe portion associated with these credits.\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 \nyou prefer, you can:\nOrder your transcript by calling 1-800-908-9946.\nMail Form 4506-T or Form 4506T-EZ (both available \non IRS.gov).\nUsing online tools to help prepare your return. Go to \nIRS.gov/Tools for the following.\nThe Earned Income Tax Credit Assistant (IRS.gov/\nEIC) determines if you’re eligible for the EIC.\nThe Online EIN Application (IRS.gov/EIN) helps you \nget an employer identification number.\nThe IRS Withholding Calculator (IRS.gov/W4App) es-\ntimates the amount you should have withheld from \nyour paycheck for federal income tax purposes.\nThe First Time Homebuyer Credit Account Look-up \n(IRS.gov/HomeBuyer) tool provides information on \nyour repayments and account balance.\nThe Sales Tax Deduction Calculator (IRS.gov/\nSalesTax) figures the amount you can claim if you \nitemize deductions on Schedule A (Form 1040), \nchoose not to claim state and local income taxes, and \nyou didn’t save your receipts showing the sales tax \nyou paid.\nResolving tax-related identity theft issues.\nThe 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.\nGo to IRS.gov/IDProtection for information and vid-\neos.\nIf your SSN has been lost or stolen or you suspect \nyou’re a victim of tax-related identity theft, visit \nIRS.gov/ID to learn what steps you should take.\nChecking on the status of your refund. \nGo to IRS.gov/Refunds.\nDue to changes in the law, the IRS can’t issue refunds \nbefore mid-February 2018, for returns that properly \nclaimed the EIC or the ACTC. This applies to the en-\ntire refund, not just the portion associated with these \ncredits.\nDownload the official IRS2Go app to your mobile de-\nvice to check your refund status.\nCall the automated refund hotline at 1-800-829-1954.\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 \nPublication 947 (February 2018)\n Page 13\n", "faster than mailing in a check or money order. Go to \nIRS.gov/Payments to make a payment using any of the \nfollowing options.\nIRS 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.\nDebit or credit card: Choose an approved payment \nprocessor to pay online, by phone, and by mobile de-\nvice.\nElectronic Funds Withdrawal: Offered only when fil-\ning your federal taxes using tax preparation software \nor through a tax professional.\nElectronic Federal Tax Payment System: Best op-\ntion for businesses. Enrollment is required.\nCheck or money order: Mail your payment to the ad-\ndress listed on the notice or instructions.\nCash: You may be able to pay your taxes with cash at \na participating retail store.\nWhat if I can’t pay now? Go to IRS.gov/Payments for \nmore information about your options.\nApply 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.\nUse the Offer in Compromise Pre-Qualifier (IRS.gov/\nOIC) to see if you can settle your tax debt for less than \nthe full amount you owe.\nChecking the status of an amended return. Go to \nIRS.gov/WMAR to track the status of Form 1040X amen-\nded returns. Please note that it can take up to 3 weeks \nfrom the date you mailed your amended return for it to \nshow up 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 Tax 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.”\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.\nSpanish (IRS.gov/Spanish).\nChinese (IRS.gov/Chinese).\nVietnamese (IRS.gov/Vietnamese).\nKorean (IRS.gov/Korean).\nRussian (IRS.gov/Russian).\nThe IRS TACs provide over-the-phone interpreter serv-\nice in over 170 languages, and the service is available \nfree to taxpayers.\nThe Taxpayer Advocate Service Is \nHere To Help You\nWhat is the Taxpayer Advocate Service?\nThe Taxpayer Advocate Service (TAS) is an independ-\nent organization within the IRS that helps taxpayers and \nprotects taxpayer rights. Our job is to ensure that every \ntaxpayer is treated fairly and that you know and under-\nstand your rights under the Taxpayer Bill of Rights.\nWhat Can the Taxpayer Advocate Service \nDo For You?\nWe can help you resolve problems that you can’t resolve \nwith the IRS. And our service is free. If you qualify for our \nassistance, you will be assigned to one advocate who will \nwork with you throughout the process and will do every-\nthing possible to resolve your issue. TAS can help you if:\nYour problem is causing financial difficulty for you, \nyour family, or your business,\nYou face (or your business is facing) an immediate \nthreat of adverse action, or\nYou’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 Us?\nWe have 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 us at 1-877-777-4778.\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. Our Tax \nToolkit at TaxpayerAdvocate.IRS.gov can help you under-\nstand what these rights mean to you and how they apply. \nThese are your rights. Know them. Use them.\nPage 14 \nPublication 947 (February 2018)\n", "How Else Does the Taxpayer Advocate \nService 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 us at IRS.gov/SAMS.\nLow Income Taxpayer Clinics\nLow Income Taxpayer Clinics (LITCs) are independent \nfrom the IRS. LITCs represent individuals whose income \nis below a certain level and need to resolve tax problems \nwith the IRS, such as audits, appeals, and tax collection \ndisputes. In addition, clinics can provide information about \ntaxpayer rights and responsibilities in different languages \nfor individuals who speak English as a second language. \nServices are offered for free or a small fee. To find a clinic \nnear you, visit TaxpayerAdvocate.IRS.gov/LITCmap or \nsee IRS Publication 4134, Low Income Taxpayer Clinic \nList.\nPublication 947 (February 2018)\n Page 15\n", "Glossary\nAnnual \nFiling \nSeason \nProgram \n(AFSP): The Annual Filing Season \nProgram is a voluntary program that al-\nlows limited practice rights for return \npreparers who are not attorneys, certi-\nfied public accountants, or enrolled \nagents. For additional details, see An-\nnual Filing Season Program (AFSP) \nand Directory of Federal Tax Return \nPreparers, earlier, or go to IRS.gov/\nTax-Professionals/Annual-Filing-\nSeason-Program for more information.\nAnnual Filing Season Program Re-\ncord of Completion: The IRS issues \nan Annual Filing Season Program Re-\ncord of Completion to tax return pre-\nparers who obtain a certain number of \ncontinuing education hours in prepara-\ntion for a specific tax year. See above \nunder Annual Filing Season Program \n(AFSP) and Directory of Federal Tax \nReturn Preparers for more information.\nAttorney-in-fact: An agent authorized \nby a person under a power of attorney \nto perform certain act(s) or kind(s) of \nacts for that person.\nCAF number: The Centralized Au-\nthorization File number issued by the \nIRS to each representative whose \npower of attorney, and each designee \nwhose tax information authorization, \nhas been recorded on the CAF system.\nCentralized \nAuthorization \nFile \n(CAF) System: The computer file sys-\ntem containing information regarding \nthe authority of individuals appointed \nunder powers of attorney or persons \ndesignated under the tax information \nauthorization system. This system \ngives IRS personnel quicker access to \nauthorization information.\nCircular 230 individual: Generally, \nan attorney, CPA, enrolled agent, en-\nrolled retirement plan agent, Annual \nFiling Season Program Record of \nCompletion holder, appraiser, or enrol-\nled actuary authorized to practice be-\nfore the IRS. Other individuals may \nqualify to practice temporarily or en-\ngage in limited practice before the IRS; \nhowever, they are not referred to as \npractitioners.\nCommissioner: The Commissioner of \nthe Internal Revenue Service.\nDurable power of attorney: A power \nof attorney that is not subject to a time \nlimit and that will continue in force after \nthe incapacitation or incompetency of \nthe principal (the taxpayer).\nEnrolled agent: Any individual who is \nlicensed under the provisions of Treas-\nury Department Circular No. 230 to \npractice before the IRS.\nFederal tax matter: Any matter con-\ncerning the application or interpretation \nof (1) a revenue provision as defined in \nsection 6110(i)(1)(B) of the Internal \nRevenue Code; (2) any provision of \nlaw impacting a person’s obligations \nunder the internal revenue laws and \nregulations, including, but not limited to \nthe person’s liability to pay tax or obli-\ngation to file returns; or (3) any other \nlaw or regulation administered by the \nIRS.\nFiduciary: Any trustee, executor, ad-\nministrator, receiver, or guardian that \nstands in the position of a taxpayer and \nacts as the taxpayer, not as a repre-\nsentative.\nGeneral power of attorney: A power \nof attorney that authorizes the attor-\nney-in-fact to perform any and all acts \nthe taxpayer can perform.\nGovernment officer or employee:\nAn individual who is an officer or em-\nployee of the executive, legislative, or \njudicial branch of a state or of the Uni-\nted States Government; an officer or \nemployee of the District of Columbia; a \nMember of Congress.\nLimited power of attorney: A power \nof attorney that limits the attor-\nney-in-fact to perform only certain \nspecified act(s).\nOffice of Professional Responsibil-\nity: The Office of Professional Re-\nsponsibility generally has responsibility \nfor matters related to practitioner con-\nduct, and exclusive responsibility for \ndiscipline, including disciplinary pro-\nceedings, sanctions and reinstate-\nment. The Return Preparer Office is re-\nsponsible for matters related to the \nissuance of PTINs, acting on applica-\ntions for enrollment, and administering \ncompetency testing and continuing ed-\nucation for designated groups.\nPractitioner: A practitioner is an indi-\nvidual who is an attorney, CPA, enrol-\nled agent, enrolled actuary, enrolled re-\ntirement plan agent, or Annual Filing \nSeason Program participant.\nRecognized representative: An indi-\nvidual who is recognized to represent a \ntaxpayer before the IRS.\nUnenrolled return preparer: An indi-\nvidual other than an attorney, CPA, en-\nrolled agent, enrolled retirement plan \nagent, or enrolled actuary who for com-\npensation prepares and signs a tax-\npayer's return as the preparer, or who \nprepares a return but is not required \n(by the instructions to the return or reg-\nulations) to sign the return. Some un-\nenrolled return preparers may hold an-\nnual filing season program records of \ncompletion. As of December 31, 2015, \nonly AFSP record of completion hold-\ners are authorized to represent taxpay-\ners with returns prepared and signed \nafter that date.\nPage 16\nPublication 947 (February 2018)\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\nActuaries 16\nAnnual Filing Season Program \n(AFSP) 16\nAnnual Filing Season Program \nRecord of Completion 16\nAppraisers 3\nAssistance (See Tax help)\nAssociations 5\nAttorney-in-fact 16\nAttorneys 3, 16\nAuthorization letter 4\nAuthorizing a representative 7\nC\nCAF (See Centralized Authorization \nFile (CAF))\nCAF number 4, 16\nCentralized Authorization File \n(CAF) 16\nCertified public accountants \n(CPAs) 3, 16\nCircular 230 individual 16\nCommissioner 16\nCorporations 5\nCPAs (See Certified public \naccountants (CPAs))\nD\nDisbarment 5, 7\nDisreputable conduct 7\nDurable power of attorney 16\nE\nEnrolled actuaries 3\nEnrolled agent 3, 5, 16\nEnrolled retirement plan agent 3\nF\nFAX copies 10\nFederal tax matter 16\nFiduciary 16\nForm 2848 8, 9, 11\nG\nGeneral power of attorney 16\nGlossary 2, 16\nGovernment officer and \nemployee 16\nI\nIdentity theft 13\nInactive retirement status 5\nInactive roster 5\nIncapacity or incompetency 8\nIntermediate Service Providers 1\nL\nLimited power of attorney 16\nLoss of eligibility 5\nFailure to meet requirements 5\nLow Income Taxpayer Clinic \nstudent interns 3\nN\nNegotiation of taxpayer checks 6\nNon-IRS power of attorney 8\nO\nOffice of Professional \nResponsibility 2, 16\nP\nPartnership representatives 2\nPartnerships 5\nPower of attorney 7, 8, 10–12\nProcessing and handling 12\nRepresentative 12\nPractice before the IRS 3, 5\nPractitioner 16\nProcessing a non-IRS power of \nattorney 9\nProtected communication:\nTax shelters 6\nPublications (See Tax help)\nR\nRecognized representative 16\nRepresentation outside the United \nStates 4\nRepresentative designations 2\nRules of practice 6\nDue diligence 6\nDuties 6\nDuty to advise 6\nS\nSpecial appearances 4\nStudents 5\nSuspension 5, 7\nT\nTax help 12\nTermination 8\nU\nUnenrolled individuals 4\nEmployee 4\nFamily member 4\nFiduciary 4\nIndividual 4\nOfficer 4\nPartner 4\nUnenrolled return preparer 3, 16\nW\nWhere to file 10\nPublication 947 (February 2018)\nPage 17\n" ]
f4422.pdf	0218 Form 4422 (PDF)	https://www.irs.gov/pub/irs-pdf/f4422.pdf	[ "Catalog Number 41642G\nwww.irs.gov\nForm 4422 (Rev. 2-2018) \nForm 4422 \n(February 2018) \nDepartment of the Treasury–Internal Revenue Service \nApplication for Certificate Discharging Property \nSubject to Estate Tax Lien\nOMB Number \n1545-0328\nName of decedent (last name, first name, middle initial)\nDecedent's Social Security Number (SSN)\nDate of death\nDecedent's legal residence at time of death\nEstate's Employer \nIdentification Number (EIN)\nAs provided by Internal Revenue Code § 6325(c), I apply for a certificate discharging property subject to an estate tax lien. This \nproperty belongs to, or forms part of, the gross estate of the decedent named above.\nIf Form 706 has not been filed, provide estimate of \ntax due\n$\nIf Form 706 has been filed, provide date\nAmount of tax paid with filed or unfiled \nreturn\n$\nGive the gross estate values and deductions as reported on Form 706. If Form 706 has not been filed, show approximate amounts.\nGross Estate Values\nReal estate\n$\nStocks and bonds\nMortgages, notes, and cash\nInsurance on decedent's life\nJointly owned property\nTransfers during decedent's life\nPowers of appointment\nAnnuities\nGross Estate Values (continued)\nAll other property\nGifts that will be reported or have \nbeen reported on Form 709\n$\nTotal Gross Estate\n$\nDeductions\nFuneral and administrative \nexpenses\n$\nDebts of decedent\nMarital deduction\nOther deductions\nCharitable gifts and bequests\nTotal Deductions\n$\nIf property is to be sold, transferred, or mortgaged, complete the following and see additional instructions below.\na. Election made to value certain farm and \nbusiness real property as provided by \nIRC § 2032A\nYes \nNo\nb. Request granted or will be \nrequested to defer payment \nof estate taxes\nYes (Complete line c.)\nNo\nc. Payment deferred as provided by IRC § (“x” applicable \nbox)\n6161\n6163\n6166\nAmount paid with Form 4768 $\nName and address of the purchaser, transferee, or mortgagee\nRelationship to applicant and decedent\nConsideration paid or to be paid\n$\nUnder penalties of perjury, I declare that I have examined this application, including accompanying schedules, \nexhibits, affidavits and statements, and to the best of my knowledge and belief, it is true, correct, and complete.\nApplicant \nSign here\n►\nSignature\nDate signed\nAttorney for \nApplicant Sign here\n►\nSignature\nDate signed\n", "Catalog Number 41642G\nwww.irs.gov\nForm 4422 (Rev. 2-2018) \nName and address of applicant\nName and address of attorney for applicant\nRelationship of applicant to estate \n(Executor, Administrator, or other title)\nPhone number of applicant\n(\n)\nPhone number of attorney for applicant\n(\n)\nPhysical address of the property being sold\nFax number of attorney for applicant\n(\n)\nTitle or Escrow Company used for settlement\nContact name\nPhone number of contact\n(\n)\nInstructions for Completing Form 4422, \nApplication for Certificate Discharging Property Subject to Estate Tax Lien \n1. If property included in the gross estate is sold, the executor must request a discharge of the specified property \nfrom any applicable estate tax lien. \n Submit your application at least 45 days before the transaction date the certificate of discharge is needed. \nDoing so will allow sufficient time for review, determination, notification and the furnishing of any applicable \ndocuments by the transaction date. If you have any questions, contact the Advisory Estate Tax Lien Group at \n(408) 283-2062, this is not a toll free number.\n2. Attach a statement giving your reasons for applying for this certificate. \nNOTE: If we have issued any other discharges on this estate, please include the dates and the amounts.\n3. Attach a description of the property for which you want a certificate of discharge. Show the value of the property \nand the basis of the valuation. If the property consists of real estate, attach a separate legal description, the \nphysical address of property being sold and a preliminary title report for each parcel.\n4. To facilitate timely processing of the application, attach any of the following documents that apply:\n• Short form of letters testamentary,\n• Copy of will,\n• Copy of sale contract and closing statement (or proposed closing statement),\n• Copy of the current title report and appraisal,\n• Copy of the Form 706\n• If return is not filed a draft of Form 706, and/or a copy of the inventory and appraisement reflecting all assets \nof the estate.\n• Form 4768, Application for Extension of Time to File a return and/or Pay U.S. Estate (and Generation-\nSkipping Transfer) Taxes\n5. Submit a Form 8821, Tax Information Authorization. Completing this form gives the Internal Revenue Service the \nauthority to contact individuals or companies, if necessary, when determining if the discharge is appropriate.\n6. Provide the name, address, telephone and fax number of the closing attorney or representative of the settlement \ncompany.\n7. The Internal Revenue Service may request that you furnish additional information and will have your application \ninvestigated to determine whether to issue the certificate. You will be informed of the outcome. \n", "Catalog Number 41642G\nwww.irs.gov\nForm 4422 (Rev. 2-2018) \n8. If Form 706 has not yet been filed or if the Internal Revenue Service has not completed our review of Form 706, \nwe will determine on a case by case basis the amount of funds, if any, the estate will be required to either pre-pay \nfrom the sale proceeds or have held in escrow.\n9. Submit the completed Form 4422 and all supporting documents to: \n \n Internal Revenue Service \nAdvisory Estate Tax Lien Group \n55 South Market St. \nMail Stop 5350 \nSan Jose, CA 95113-2324 \nAttn: Group Manager \n E-fax number: 877-477-9243\n10. Requests for discharge of property described on lien Forms 668-H or 668-J will also be processed by the \nAdvisory Estate Tax Lien Group, requests may be sent to the above address.\nPaperwork Reduction Act\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. \nThe time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Preparing and sending \nthe form to the IRS should involve 30 minutes. The estimated burden for individual taxpayers filing this form is approved under OMB control number \n1545-0328 . If you have comments concerning the accuracy of the time estimate or suggestions for making this form simpler, we would be happy to hear \nfrom you. You can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. Do not send Form 4422 to this address.\n" ]
fw4v.pdf	0218 Form W-4V (PDF)	https://www.irs.gov/pub/irs-pdf/fw4v.pdf	[ "Form W-4V\n(Rev. February 2018)\nDepartment of the Treasury \nInternal Revenue Service \nVoluntary Withholding Request \n(For unemployment compensation and certain Federal Government and other payments.)\n▶ Go to www.irs.gov/FormW4V for the latest information.\nInstructions \nPurpose of Form \nIf you receive any government payment shown below, you may use \nForm W-4V to ask the payer to withhold federal income tax. \n• Unemployment compensation (including Railroad Unemployment \nInsurance Act (RUIA) payments). \n• Social security benefits. \n• Social security equivalent Tier 1 railroad retirement benefits. \n• Commodity Credit Corporation loans. \n• Certain crop disaster payments under the Agricultural Act of 1949 or \nunder Title II of the Disaster Assistance Act of 1988. \n• Dividends and other distributions from Alaska Native Corporations \nto its shareholders.\nConsult your payer if you’re uncertain whether your payment is \neligible for voluntary withholding.\nYou aren’t required to have federal income tax withheld from these \npayments. Your request is voluntary. \nNote. Payers may develop their own form for you to request federal \nincome tax withholding. If a payer gives you its own form instead of \nForm W-4V, use that form. \nWhy Should I Request Withholding? \nYou may find that having federal income tax withheld from the listed \npayments is more convenient than making quarterly estimated tax \npayments. However, if you have other income that isn’t subject to \nwithholding, consider making estimated tax payments. For more details, \nsee Form 1040-ES, Estimated Tax for Individuals. \nHow Much Can I Have Withheld? \nFor unemployment compensation, the payer is permitted to withhold \n10% from each payment. No other percentage or amount is allowed. \nFor any other government payment listed above, you may choose to \nhave the payer withhold federal income tax of 7%, 10%, 12%, or 22% \nfrom each payment, but no other percentage or amount. \nWhat Do I Need To Do? \nComplete lines 1 through 4; check one box on line 5, 6, or 7; sign Form \nW-4V; and give it to the payer, not to the IRS. \nNote. For withholding on social security benefits, give or send the \ncompleted Form W-4V to your local Social Security Administration \noffice. \nLine 3. If your address is outside the United States or the U.S. \npossessions, enter on line 3 the city, province or state, and name of the \ncountry. Follow the country’s practice for entering the postal code. \nDon’t abbreviate the country name. \nLine 4. Enter the claim or identification number you use with your payer. \nFor withholding from social security benefits, the claim number is the \nsocial security number under which a claim is filed or benefits are paid \n(for example, 123-45-6789A or 123-45-6789B6). The letter or \nletter/number combination suffix that follows the claim number identifies \nthe type of benefit (for example, a wage earner, a spouse, or a \nwidow(er)). The claim number may or may not be your own social \nsecurity number. If you are unsure about what number to use, contact \nthe Social Security Administration at 1-800-772-1213 (toll-free). For \nother government payments, consult your payer for the correct claim or \nidentification number format.\nLine 5. If you want federal income tax withheld from your \nunemployment compensation, check the box on line 5. The payer will \nwithhold 10% from each payment. \nLine 6. If you receive any of the payments listed on line 6, check the box \nto indicate the percentage (7%, 10%, 12%, or 22%) you want withheld \nfrom each payment. \nLine 7. See How Do I Stop Withholding? below. \nSign this form. Form W-4V is not considered valid unless you sign it. \nWhen Will My Withholding Start? \nAsk your payer exactly when income tax withholding will begin. The \nfederal income tax withholding you choose on this form will remain in \neffect until you change or stop it or the payments stop. \nHow Do I Change Withholding? \nIf you are getting a payment other than unemployment compensation \nand want to change your withholding rate, complete a new Form W-4V. \nGive the new form to the payer. \nHow Do I Stop Withholding? \nIf you want to stop withholding, complete a new Form W-4V. After \ncompleting lines 1 through 4, check the box on line 7, and sign and date \nthe form; then give the new form to the payer. \nSeparate here \nForm W-4V\n(Rev. February 2018)\nDepartment of the Treasury \nInternal Revenue Service \nVoluntary Withholding Request \n(For unemployment compensation and certain Federal Government and other payments.) \n▶ Give this form to your payer. Do not send it to the IRS. \nOMB No. 1545-0074 \n1 \nYour first name and middle initial\nLast name \n2 Your social security number \n3 \nHome address (number and street or rural route) \nCity or town \nState \nZIP code \n4 \nClaim or identification number (if any) you use with your payer\n5 \nI want federal income tax withheld from my unemployment compensation at a rate of 10% of each payment. \n6 \nI want federal income tax withheld from (a) my social security benefits, (b) my social security equivalent Tier 1 railroad retirement benefits, (c) \nmy Commodity Credit Corporation loans, (d) certain crop disaster payments under the Agricultural Act of 1949 or under Title II of the Disaster \nAssistance Act of 1988, or (e) dividends and other distributions from Alaska Native Corporations to its shareholders, at the rate of (check one): \n7% \n10% \n12% \n22% \n7 \nI want you to stop withholding federal income tax from my payment(s).\nYour signature ▶\nDate ▶\nFor Privacy Act and Paperwork Reduction Act Notice, see page 2. \nCat. No. 22891V \nForm W-4V (Rev. 2-2018) \n", "Form W-4V (Rev. 2-2018) \nPage 2 \nPrivacy Act and Paperwork Reduction Act \nNotice \nWe ask for the information on Form W-4V to carry out the Internal \nRevenue laws of the United States. You are required to provide this \ninformation only if you wish to have federal income tax withheld from \ncertain payments for which withholding is not required by law. If you \nchoose to request voluntary withholding of federal income tax, you’re \nrequired by Internal Revenue Code sections 3402(p) and 6109 and their \nregulations to provide the information requested on this form. If you \ndon't provide a completed form that is signed, the payer can’t withhold \nfederal income tax from your payment. Providing false or fraudulent \ninformation may subject you to penalties.\nRoutine uses of this information include giving it to the Department of \nJustice for civil and criminal litigation, and to cities, states, the District of \nColumbia, and U.S. commonwealths and possessions for use in \nadministering their tax laws. We may also disclose this information to \nother countries under a tax treaty, to federal and state agencies to \nenforce federal non-tax criminal laws, or to federal law enforcement and \nintelligence agencies to combat terrorism. \nYou aren’t required to provide the information requested on a form \nthat is subject to the Paperwork Reduction Act unless the form displays \na valid OMB control number. Books or records relating to a form or its \ninstructions must be retained as long as their contents may become \nmaterial in the administration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by Code \nsection 6103. \nThe average time and expenses required to complete and file this \nform will vary depending on individual circumstances. For estimated \naverages, see the instructions for your income tax return. \nIf you have suggestions for making this form simpler, we would be \nhappy to hear from you. See the instructions for your income tax return. \n" ]
p4298esp.pdf	0118 Publ 4298 (EN-SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p4298esp.pdf	[ "Visit www.irs.gov/eitc for more info\nVisite www.irs.gov/espanol para más información\nPublication 4298 (EN-SP) (Rev. 1-2018) Catalog Number 38125M Department of the Treasury Internal Revenue Service www.irs.gov\nLife’s a little easier with Refundable Credits\nLa vida es mejor con los Créditos Reembolsables\nFILE YOUR 2017 FEDERAL TAX RETURN TO CLAIM:\n•\t $1,000 per child for the Child Tax Credit\n•\t Up to $ 1,000 for the American Opportunity Tax Credit\n•\t Up to $6,318 for three or more qualifying children for the Earned Income Tax Credit\n•\t Up to $5,616 for two qualifying children for the Earned Income Tax Credit\n•\t Up to $3,400 for one qualifying child for the Earned Income Tax Credit\n•\t Up to $510 if you have no qualifying children and are at least age 25 and under age 65 for the Earned Income Tax Credit\nJust imagine what you could do with that!\nFor more information on these credits and to find free tax help near you, visit www.irs.gov/eitc.\nPRESENTE SU DECLARACIÓN DE IMPUESTOS FEDERALES PARA EL AÑO 2017 PARA RECLAMAR:\n•\t $1,000 por cada hijo por el Crédito Tributario por Hijos\n•\t Hasta $1,000 por el Crédito Tributario de Oportunidad para los Estadounidenses\n•\t Hasta $6,318 por tener tres o más hijos calificados por el Crédito Tributario por Ingreso del Trabajo\n•\t Hasta $5,616 por tener dos hijos calificados por el Crédito Tributario por Ingreso del Trabajo\n•\t Hasta $3,400 por tener un hijo calificado por el Crédito Tributario por Ingreso del Trabajo\n•\t Hasta $510 si no tiene hijos calificados y tiene al menos 25 años de edad, pero menos de 65 años de edad, por el Crédito Tributario por Ingreso del \nTrabajo\n¡Sólo imagínese lo que podría hacer con eso!\nPara más información sobre estos créditos y para encontrar ayuda gratuita con los impuestos cerca de usted, visite\nwww.irs.gov/eitc, en inglés.\nErrors can delay the refundable credit part of your refund until it’s fixed. If the IRS audits your return and finds the refundable credit claim incorrect, you must pay \nback the amount of refundable credit you received in error plus interest and penalties. You may also have to file Form 8862 for future claims. And, if the IRS finds \nyour incorrect claim was intentional or fraudulent, we may ban you from claiming refundable credit for 2 or 10 years.\nIf you file a tax return, claiming the Additional child tax Credit (the refundable part of the CTC) or the EITC, the IRS can’t release your refund until mid-February.\nLos errores pueden retrasar la parte del crédito reembolsable de su reembolso hasta que sea arreglado. Si el IRS audita su declaración y encuentra \nla reclamación del crédito reembolsable incorrecta, usted debe devolver la cantidad del crédito reembolsable que recibió por error más los intereses \ny multas. También puede tener que presentar el Formulario 8862 para reclamaciones futuras. Y, si el IRS encuentra que su reclamación incorrecta fue \nintencional o fraudulenta, podemos prohibirle que reclame el crédito reembolsable durante 2 o 10 años.\nSi presenta una declaración de impuestos reclamando el Crédito Tributario Adicional por Hijos (la parte reembolsable del CTC) o el EITC, el IRS no \npuede liberar su reembolso hasta mediados de febrero.\n" ]
p4512ces.pdf	1217 Publ 4512-C (EN-SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p4512ces.pdf	[ " \n \n \n \n \n \n \n \n \n \n \n \n \nGetting Your Taxes Done \nDetermining If You Have A Tax Deductible \nCasualty Loss \nIf you were directly impacted by a federally declared disaster, one of the most significant challenges you will \nface when completing your taxes is determining whether you have a deductible casualty loss. To properly de\ntermine the deductibility of a casualty loss you must answer a series of questions and secure documentation \nto support your answers. The following information will assist you in determining whether you have a deductible \ncasualty loss and if you should take the time to secure additional information to support your loss: \n1. Did you live in a federally declared disaster area?\n2. Did you experience a loss of personal (furniture, car) or real (home) property as a result of the disaster? (If yes, make a list of \nthe property lost or damaged).\n3. What was the fair market value of the property you lost prior to the disaster and after the disaster? (In the case of casualty loss \ncomputations, the term fair market value means the price you could get for your property from a willing buyer if neither of you \nhad to sell nor buy and both of you knew all the relevant facts. In determining the fair market value of your property the follow\ning items are not considered:\na. Your cost to replace the property lost\nb. Your cost of cleaning up or making repairs\nc. The sentimental value of the property lost\n4. Did you, or do you, expect to receive any insurance or other reimbursement for your lost property? (You should generally first \nfile a claim for reimbursement).\n5. In general if, the difference between the fair market value and the reimbursement is more than the Standard Deduction you \nmay qualify for a casualty loss deduction. Note: In certain federally declared disasters the law allows for a casualty loss to be \ntaken without having to exceed your standard deduction. In this situation, the net casualty loss can be added to your standard \ndeduction. (For the amount of your standard deduction see Publication 501, Exemptions, Standard Deduction, and Filing \nInformation). \nIf you determine that you may have a casualty loss then you will need to take further action by trying to \ndocument the amount. The information on the next page will help you gather the information to determine and \nsupport your casualty loss. \nPublication 4512-C (EN-SP) (Rev. 12-2017) Catalog Number 71134P Department of the Treasury Internal Revenue Service www.irs.gov \n", " \n \nInformation and Documentation Needed to Determine \nThe Amount of Your Casualty Loss \nIf you determined through preliminary analysis that you are potentially entitled to a casualty loss, use the follow\ning list of available IRS resources related to casualty losses and the list of documentation you should secure to \nhelp you calculate your casualty loss: \nIRS Resources Related to Casualty Losses \n•\nPublication 547, Casualties, Disasters and Thefts — Provides details on how to figure and claim a disaster loss.\n•\nPublication 584, Casualty, Disaster, and Theft Loss Workbook\n•\nPublication 2194, Disaster Losses Kit for Individuals\nCasualty Loss Documentation \n•\nA complete list of personal and non-real estate items (such as furniture, cars, etc.) lost in the disaster. Publication 584 will assist you\nin compiling these items.\n•\nThe fair market value of your home and real estate before the casualty.\n•\nAny contractor estimates and repairs or replacement costs to damaged property (which will provide support for the extent of the loss)\n•\nInsurance reimbursement documentation, if applicable.\n•\nIf available, copies of your federal tax returns for the last three years.\n•\nAll types of Federal Emergency Management Agency’s reimbursement documentation, if applicable.\n•\nIf you did not itemize deductions on your last year return, bring documentation showing your prior year statetax withholdings, real\nproperty taxes, personal property taxes, home mortgage interest and charitable contributions paid in the prior year.\nFor assistance with securing copies of prior year tax returns or transcripts, go to the IRS.gov web page and \nclick on “Get Your Tax Record” or call 800-908-9946. \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nPrepare sus Impuestos \nCómo Determinar si tiene una Pérdida Deducible por \nHecho Fortuito \nSi usted fue directamente afectado por un desastre declarado federalmente, uno de los desafíos más signifi\ncativos a los que se enfrentará al completar sus impuestos es determinar si tiene una pérdida deducible por \nhecho fortuito. Para determinar correctamente la deducibilidad de una pérdida por hecho fortuito, tiene que \nresponder a una serie de preguntas y obtener documentación para respaldar sus respuestas. La siguiente \ninformación le ayudará a determinar si tiene una pérdida deducible por hecho fortuito y si debe tomar el tiempo \npara obtener información adicional para respaldar su pérdida. \n1. ¿Vivió usted en un área de desastre declarado por el gobierno federal?\n2. ¿Experimentó una pérdida de propiedad personal (muebles, automóvil) o bienes inmuebles (vivienda) como resultado del\ndesastre? (De ser así, haga una lista de la propiedad perdida o dañada).\n3. ¿Cuál fue el valor justo de mercado de la propiedad que perdió antes del desastre y después del desastre? (Para los propósi\ntos de cálculo de la pérdida por hecho fortuito, el término valor justo de mercado significa el precio al que podría vender su\npropiedad a un comprador interesado, si ninguno de los dos tenía que vender o comprar y ambos conocían todos los hechos\nrelevantes). Para determinar el valor justo de mercado de su propiedad, no se consideran los siguientes elementos:\na. El costo para reemplazar la propiedad perdida\nb. El costo de limpiar o hacer reparaciones\nc. El valor sentimental de la propiedad perdida\n4. ¿Esperaba usted, o espera, recibir algún reembolso de seguro u otra clase de reembolso por su propiedad perdida? (Por lo\ngeneral, primero debe presentar una reclamación de reembolso).\n5. En general, si la diferencia entre el valor justo de mercado y el reembolso, es mayor que la Deducción Estándar, usted puede\ntener derecho a una deducción de la pérdida por hecho fortuito. Nota: Para ciertos desastres declarados federalmente, la ley\npermite tomar una deducción de la pérdida por hecho fortuito sin tener que exceder su deducción estándar. En esta situación,\nla pérdida neta por hecho fortuito se puede agregar a su deducción estándar. (Para la cantidad de su deducción estándar, vea\nla Publicación 501, Exemptions, Standard Deduction and Filing Information (Exenciones, deducción estándar e información\npara presentar sus impuestos), en inglés.\nSi determina que puede tener una pérdida por hecho fortuito, entonces tendrá que tomar acciones adicionales, \npara intentar documentar la cantidad. La información en la página siguiente le ayudará a reunir la información \nnecesaria para determinar y respaldar su pérdida por hecho fortuito. \nPublication 4512-C (EN-SP) (Rev. 12-2017) Catalog Number 71134P Department of the Treasury Internal Revenue Service www.irs.gov \n", " \n \n \nInformación y Documentación Necesaria para Determinar \nLa Cantidad de su Pérdida por Hecho Fortuito \nSi determinó mediante el análisis preliminar que posiblemente tiene derecho a una pérdida por hecho fortuito, \nutilice la siguiente lista de los recursos del IRS relacionados con las pérdidas por hechos fortuitos y la lista de \ndocumentación que debe conseguir para ayudarle a calcular su pérdida por hecho fortuito: \nRecursos del IRS Relacionados con las Pérdidas por Hechos Fortuitos \n• \nPublicación 547(SP), Hechos Fortuitos, Desastres y Robos – Explica en detalle cómo calcular y reclamar una pérdida por hecho \nfortuito \n• \nPublicación 584(SP), Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) \n• \nPublicación 2194(SP), Guía de Recursos en caso de Desastres para individuos y negocios \nDocumentación para la Pérdida por Hecho Fortuito \n• \nUna lista completa de los artículos personales y bienes que no sean bienes inmuebles (tales como muebles, automóviles, etcétera) \nque perdió en el desastre. La Publicación 584(SP) le ayudará a recopilar estos artículos. \n• \nEl valor justo de mercado de su vivienda y otros bienes raíces antes del hecho fortuito. \n• \nCualquier estimado del contratista y los costos de reparación o reemplazo de la propiedad dañada (lo que proporcionará respaldo \npara el alcance de la pérdida). \n• \nDocumentación de reembolso de seguro, si se aplica. \n• \nSi está disponible, copias de sus declaraciones de impuestos federales de los últimos tres años. \n• \nDocumentación de todo tipo de reembolso de la Agencia Federal de Gestión de Emergencias, si se aplica. \n• \nSi no detalló las deducciones en su declaración de impuestos del año pasado, traiga la documentación que muestra sus retencio\nnes del impuesto estatal del año anterior, impuestos sobre sus bienes inmuebles, impuestos sobre sus bienes personales, intere\nses hipotecarios y aportaciones a caridades que pagó en el año anterior. \nPara obtener ayuda con la obtención de copias de declaraciones de impuestos de años anteriores o transcrip\nciones, visite la página web del IRS en www.irs.gov/espanol y pulse en “Ordene una transcripción de su \ndeclaración de impuestos “o llame al 800-908-9946. \n" ]
p4512aes.pdf	1217 Publ 4512-A (EN-SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p4512aes.pdf	[ " \n \n \n \n \n \n \n \n \n \nGetting Your Taxes Done \nObtaining Prior Year Returns, Transcripts \nand Social Security Numbers \nIf you are a victim of a federally declared disaster, one of the most significant challenges you may face is \nreconstructing your lost tax records from prior years or replacing your (or your children’s) social security \ncards. Here are some tips that will help you secure your prior year tax return information and proof of your \nsocial security numbers. \nSecuring Copies of Prior Year Returns or Tax Return Transcripts \nIf your tax records have been lost or damaged and/or your employers can not be located, you can obtain \ncopies of your prior tax returns or a transcript from the IRS. The IRS has waived all fees related to securing \nthese documents for disaster victims but the process does take time to complete – so get started as soon as \npossible! To get started go to the IRS.gov web site and select “Get My Tax Record” or call 800-908-9946. \nYou can also use Form 4506, Request for Copy of Tax Return (PDF) to order a copy of your tax return. Make \nsure to write the name of the disaster in red across the top of the Form 4506, Request for Copy of T\nax Return \nwhen filed. \nIf you need additional assistance you will need to call to schedule an appointment at your local IRS Taxpayer \nAssistance Center. For more information go to www.irs.gov and click on “Contact Your Local IRS Office” or call \n844-545-5640 to make an appointment. \nObtaining Social Security Numbers for You and Your Dependents \nIt is extremely important that each person has and uses their correct Social Security Number. Failure to have \nall Social Security Numbers (yours, your spouse, dependents, etc.) can result in an inability to file your tax \nreturn and/or result in a delay in the processing of refunds. \nSocial Security beneficiaries can quickly and easily obtain an instant and official replacement SSA-1099 or \nSSA-1042S for tax purposes from the agency’s website at www.ssa.gov; my Social Security account. \nPublication 4512-A (EN-SP) (Rev. 12-2017) Catalog Number 71132T Department of the Treasury Internal Revenue Service www.irs.gov \n", " \n \n \n \n \n \n \n \n \n \n \n \n \nPrepare sus Impuestos \nCómo obtener las declaraciones de años anteriores, \ntranscripciones y números de Seguro Social \nSi usted es una víctima de un desastre declarado federalmente, uno de los desafíos más significativos que \npuede enfrentar es la reconstrucción de sus registros tributarios perdidos de años anteriores o el reemplazo \nde su tarjeta de Seguro Social (o la de sus hijos). A continuación, hay algunos consejos que le ayudarán a \nconseguir la información de su declaración de impuestos del año anterior y prueba de sus números de Seguro \nSocial. \nCómo obtener copias de sus declaraciones de años anteriores o transcripciones de su \ndeclaración de impuestos \nSi sus registros tributarios han sido perdidos o dañados y/o no puede localizar a sus empleadores, puede obtener \ndel IRS copias de sus declaraciones de impuestos de años anteriores o una transcripción. El IRS ha eliminado \ntodas las tarifas relacionadas con la obtención de estos documentos para las víctimas de desastres, pero el \nproceso toma tiempo para completar – ¡así que empiece lo antes posible! Para comenzar, visite el sitio web del \nIRS y seleccione “Ordene una transcripción de su declaración de impuestos” o llame al 800-908-9946. \nTambién puede utilizar el Formulario 4506, Request for Copy of Tax Return (Solicitud de copia de la \ndeclaración de impuestos), en inglés, para ordenar una copia de su declaración de impuestos. Asegúrese de \nescribir el nombre del desastre en rojo en la parte superior del Formulario 4506, cuando lo presente. \nSi necesita ayuda adicional, tendrá que llamar para programar una cita en su Centro de Ayuda al \nContribuyente local del IRS. Para obtener más información, visite www.irs.gov y busque por las palabras \nclaves “Comuníquese con su oficina local del IRS” o llame al 844-545-5640 para hacer una cita. \nCómo obtener el Número de Seguro Social para usted y sus dependientes \nEs extremadamente importante que cada persona tenga y utilice su número de Seguro Social correcto. Si no \ntiene todos los números de Seguro Social (el suyo, de su cónyuge, dependientes, etcétera) puede resultarle \nimposible presentar su declaración de impuestos y/o causar una demora en el trámite de los reembolsos. \nLos beneficiarios del Seguro Social pueden obtener rápida y fácilmente un reemplazo oficial al instante del \nSSA-1099 o SSA-1042S, para propósitos de impuestos, en el sitio web de la agencia en www.segurosocial.gov, \nen su cuenta de Seguro Social. \nPublication 4512-A (EN-SP) (Rev. 12-2017) Catalog Number 71132T Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
f15107sp.pdf	0917 Form 15107 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/f15107sp.pdf	[ "Número de catálogo 70964B\nwww.irs.gov\nFormulario 15107 (SP) (9-2017)\nFormulario 15107(SP) \n(Septiembre de 2017)\nDepartment of the Treasury - Internal Revenue Service\nSolicitud de Información de un \nContribuyente Fallecido\nFecha recibida por el IRS\nNombre y dirección del(los) contribuyente(s) (número, calle, ciudad o pueblo, estado, código postal)\nProporcione la información solicitada a continuación. Si prefiere proporcionar esta información por teléfono, llame al IRS al número de \nteléfono indicado en la carta a que este formulario se adjuntó.\n1. Fecha de nacimiento del contribuyente\n2. Fecha de fallecimiento del contribuyente\n3. Condado y estado de residencia antes de fallecer\n4. Condado y estado en el que el contribuyente falleció\n5. Cónyuge sobreviviente \na. Nombre\nb. Número de teléfono\nc. Dirección (número, calle, ciudad o pueblo, estado, código postal)\n6. Albacea o representante personal\na. Nombre\nb. Número de teléfono\nc. Dirección (número, calle, ciudad o pueblo, estado, código postal)\n7. ¿Se ha entablado un probatorio de sucesión para el fallecido? Si la respuesta es \"Sí\", indique la \nubicación del tribunal y el número de caso del procedimiento testamentario\nSí\nNo\na. Ubicación del tribunal\nb. Número de caso\n8. Independientemente de si se ha entablado un probatorio de sucesión, enumere los bienes del difunto en la fecha del fallecimiento, \ntales como las cuentas bancarias, acciones, bonos, bienes raíces o bienes personales, ya sean de propiedad directa del difunto o \ntenidos en un fideicomiso establecido por el difunto\nAdjunte una copia del certificado de defunción (si está disponible). \n" ]
f15107.pdf	0917 Form 15107 (PDF)	https://www.irs.gov/pub/irs-pdf/f15107.pdf	[ "Catalog Number 69801H\nwww.irs.gov\nForm 15107 (9-2017)\nForm 15107 \n(September 2017)\nDepartment of the Treasury - Internal Revenue Service\nInformation Request for a Deceased Taxpayer\nDate received by IRS\nName and address of taxpayer(s) (number, street, city or town, state, ZIP Code)\nProvide the information requested below. If you prefer to provide this information by telephone, call the IRS at the telephone number \nlisted on the letter this form was attached to.\n1. Taxpayer's date of birth\n2. Taxpayer's date of death\n3. County and state of residence prior to death\n4. County and state in which taxpayer died\n5. Surviving spouse's\na. Name\nb. Telephone number\nc. Address (number, street, city or town, state, ZIP Code)\n6. Legal executor's or personal representative's \na. Name\nb. Telephone number\nc. Address (number, street, city or town, state, ZIP Code)\n7. Has a probate estate been opened for the decedent \nIf \"Yes\", indicate the court location and docket number of the probate proceedings\nYes\nNo\na. Court location\nb. Docket number\n8. Regardless of whether a probate estate has been opened, list assets owned by the decedent on the date of death, such as bank \naccounts, stocks, bonds, real estate or personal property, whether owned direct by the decedent or held in a trust created by the \ndecedent\nEnclose a copy of the death certificate (if available).\n" ]
p3066.pdf	1217 Publ 3066 (PDF)	https://www.irs.gov/pub/irs-pdf/p3066.pdf	[ " \nTax Exempt & Government Entities\nEMPLOYEE PLANS\nHave you had your \ncheck-up this year? \nfor Retirement Plans \nPublication 3066 (Rev. 12-2017) Catalog Number 35808E Department of the Treasury Internal Revenue Service www.irs.gov\nReading this brochure may be the best 2 minutes you ever spent on your business’s \nretirement plan!\nWant to save time and money? Think check-up now!\nA winter check-up keeps your vehicle reliable through the harsh season. A quick summer check-\nup adds to a safe and more relaxing vacation trip. In either case, a check-up helps ensure that \nyou have a solid, well-oiled, dependable machine when you need it. Likewise, you want the same \ntype of safety and reliability for you and your employees through your retirement plan. Just like \nyour automobile, a retirement plan needs regular attention and care to keep it operating well. \nTake a retirement plan check-up now and save time, paperwork, and money for you, your busi-\nness, and your employees. \nExamples of savings include: \n \n minimize paperwork \n \n cut administrative costs \n \n safeguard your employees’ money \n \n lead to a better plan for your business \n \n increase tax return accuracy\n \n enhance portability of retirement assets \n \n minimize extent of mistakes \n \n fix it yourself\n...bottom line, a check-up today makes for a \nmore secure tomorrow. \n", "2\nHere’s what the check-up includes:\nRetirement Plan Checklist \nRetirement Plan Checklists are available in two formats.\n \n Single page version, available to download—For a quick review to see if you meet some basic \nrequirements in operating your business’s retirement plan, get the one-page IRS Checklist for your \nspecific plan. The checklist does not cover all plan requirements, so you should not use it as a \ncomplete plan review. It is, however, an easy way to start your plan check-up.\nDownload Checklists at www.irs.gov/retirement:\nyPublication 4284, SIMPLE IRA Plan Checklist\nyPublication 4285, SEP Checklist\nyPublication 4286, SARSEP Checklist\nyPublication 4531, 401(k) Plan Checklist\nyPublication 4546, 403(b) Plan Checklist \n \n Electronic version with links to expanded explanations—An electronic version of this \nChecklist, with links to the plan’s “IRS Fix-It Guide” for tips on how to find, fix and avoid each \npotential mistake, is available at irs.gov/retirement. \nSample of Checklist questions:\n1. Has your plan document been updated within the past few years? \n \nYes \n \nNo\n2. Are the plan operations based on the plan document terms? \n \nYes \n \nNo\n3. Are all eligible employees participating in the plan? \n \nYes \n \nNo\ny Answering “yes” to all checklist questions may indicate that your plan is in good shape. \nYou should share your answered checklist with your tax advisor to verify all is well.\ny Answering “no” to any of the checklist questions lets you know on the spot that you may \nhave a mistake in the operation of your plan. Help is available.\nNote: The Checklist is for sponsor/owner’s use. It is not to be filed with the IRS. Use of the Checklist is strictly voluntary. \nTips, Publications and Forms for the Operation of Your Plan\nYou and your employees expect a retirement plan to deliver what’s promised. \nUse these tips and resources to help ensure that the plan you and your employees count on is in \ngood running order.\n \n Watch for law changes. Keep the plan up-to-date with the law. Ask your tax advisor “when and \nwhat” to change in your plan. Those who specialize in retirement programs may provide auditing \nand plan review services.\n \n Perform periodic reviews of your plan. Errors in a plan brought on by changes in your work \nforce and its salary deferral patterns are easier and cheaper to fix when they are small and have \nnot been allowed to continue over a long period of time. Changes in your business may produce \nunexpected changes in your plan’s operation. \n \n Get an independent reviewer to check your plan. An independent reviewer may see something \n", "3\nthat has been overlooked by others, which could save you and your employees money, and may \nimprove benefits.\n \n Subscribe to the Employee Plans News newsletter. This IRS publication provides plain-\nlanguage information about retirement plans. \nThe following free materials are available at www.irs.gov:\n \n Publication 560, Retirement Plans for Small Business (SEP\n, SIMPLE, and Qualified Plans)\n \n Publication 3998, Choosing a Retirement Solution for Your Small Business\n \n Publication 4222, 401(k) Plans for Small Businesses\n \n Publication 4333, SEP Retirement Plans for Small Businesses\n \n Publication 4334, SIMPLE IRA Plans for Small Businesses\n \n Publication 4336, SARSEP for Small Businesses\n \n Publication 4483, 403(b) Tax-Sheltered Annuities for Sponsors\n \n Publication 4484, Choose a Retirement Plan\nCommon Mistakes\nReviewing the Checklist questions for your plan could help you avoid common errors in the \noperation of your retirement plan. The IRS frequently finds the following mistakes in retirement \nplan examinations:\n \n not covering the proper employees\n \n not giving employees required information\n \n not depositing employee deferrals timely\n \n not depositing employer contributions timely\n \n not following the terms of the plan document\n \n not limiting employee deferrals and employer contributions to the proper maximum limits\nNeed to Make a Correction? We Can Help.\nMistakes don’t go away by themselves. \nThe IRS has helpful correction programs that are structured to provide financial incentives for \nfinding and correcting mistakes earlier rather than later. In fact, many mistakes can be corrected \neasily, without penalty and without notifying the IRS.\nThe IRS system of retirement plan correction programs, the Employee Plans Compliance \nResolution System (EPCRS), helps business owners protect participant benefits and keep their \nplans within the law. EPCRS includes:\n \n Self-Correction Program (SCP)—With this program, you can find and correct a mistake without \ncontacting the IRS. You can fix insignificant operational failures at any time, even if the plan is \nunder examination. In most cases, you must fix significant operational failures by the end of the \nsecond year following the plan year in which the mistake occurred. \n \n Voluntary Correction Program (VCP)—You may correct your plan’s mistakes with help from the \nIRS. A fee may apply.\n \n Audit Closing Agreement Program (Audit CAP)— If the IRS examines your plan and finds an \nerror, you can still correct the problem. You should be aware that the fee will be larger than if you \nhad found and fixed the error yourself, or brought it in voluntarily.\n", "4\nRetirement Plan Assistance\nThe following resources will help you maintain your plan and protect participant benefits. For \nfree information, you can call the IRS toll-free or access materials through IRS websites. \nThe Retirement Plans webpage has an array of information on retirement plans, including \nhow to subscribe to the Employee Plans News newsletter, and to view and download a free \nplan Checklist for your specific plan. Fix-It Guides with tips on how to find, fix and avoid plan \nmistakes are available on this website. Also, look for the posting of new retirement plan materials \nas they become available. \nLearn about the correction programs under the Employee Plans Compliance Resolution System: \n \n Self-Correction Program \n \n Voluntary Correction Program \n \n Audit Closing Agreement Program \nEP Customer Account Services\n877-829-5500 \nwww.irs.gov \nAccess and download IRS forms and publications \n800-829-3676 \nOrder free IRS forms and publications \n" ]
f15104.pdf	0617 Form 15104 (PDF)	https://www.irs.gov/pub/irs-pdf/f15104.pdf	[ "Catalog Number 69798V\nwww.irs.gov\nForm 15104 (6-2017)\nForm 15104 \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nStatus of the Taxpayer Levy\nEmployer's name\nEmployer Identification Number (EIN)\nTaxpayer's name\nSocial Security Number (SSN)\nIf you already mailed the amount required or don't owe any money to the taxpayer, complete the information below. Return this form to \nus in the enclosed envelope, or if you prefer to give the information by phone, call us at the number listed on the attached letter. \n1. We sent the amount to you\nDate mailed\nAmount mailed\nAddress mailed to\n2. We don't owe this taxpayer any money (explain)\n3. We no longer employ this taxpayer (list taxpayer's last known address, phone number and current employer, if known, or any information to \nhelp us locate this taxpayer)\nLast known address\nTelephone number\nCurrent employer\nAdditional information\n" ]
f15104sp.pdf	0617 Form 15104 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/f15104sp.pdf	[ "Número de catálogo 70477Z\nwww.irs.gov\nFormulario 15104 (SP) (6-2017)\nFormulario 15104 (SP) \n(Junio de 2017)\nDepartamento del Tesoro – Servicio de Impuestos Internos\nEstado del Embargo del Contribuyente\nNombre del empleador\nNúmero de identificación del empleador (EIN)\nNombre del contribuyente\nNúmero de Seguro Social (SSN)\nSi ya envió la cantidad requerida o no le adeuda dinero al contribuyente, complete la información a continuación. Devuélvanos este \nformulario en el sobre adjunto o si prefiere dar la información por teléfono, llámenos al número indicado en la carta adjunta.\n1. Le enviamos la cantidad\nFecha de envío por correo\nCantidad enviada por correo\nDirección enviada por correo a\n2. No adeudamos ningún dinero a este contribuyente (explique)\n3. Ya no empleamos este contribuyente (indique la última dirección del contribuyente, número de teléfono y el empleador actual, si se conoce, \no cualquier información que nos ayude a localizar este contribuyente)\nÚltima dirección conocida\nNúmero de teléfono\nEmpleador actual\nInformación adicional\n" ]
p4407.pdf	1217 Publ 4407 (PDF)	https://www.irs.gov/pub/irs-pdf/p4407.pdf	[ "Tax Exempt & Government Entities\nEMPLOYEE PLANS \nSalary Reduction Simplified \nEmployee Pension (SARSEP)\nKey Issues and Assistance\nRetirement plans provide significant tax advantages to you and your employees. \nOne such plan is the SARSEP plan. This brochure addresses key issues, \nsolutions and resources for assistance with your SARSEP plan.\nWhat Is a SARSEP Plan?\nSARSEP retirement plans are written arrangements set up before 1997. Contributions consist of \nemployer contributions and employee deferrals made directly to an eligible employee’s individual \nretirement arrangement (IRA). An eligible employee is an employee who is at least age 21, has \nworked for you in three out of the last five years and whose total compensation for the year is at \nleast $600.\nSARSEP Common Mistakes\nKnowing the tax rules applicable to your business’s retirement plan can help you provide a \nbetter plan for you and your employees, and help keep you in compliance with the law. In a \nnational sample of examined SARSEPs, the IRS found the following common mistakes:\nFailure of Deferral Percentage Test\nThe amount each highly compensated employee (HCE) may defer is limited. The deferral \npercentage test for a SARSEP compares the deferral percentage of each HCE with the average \nof the deferral percentages of all other eligible employees. For details on how to perform this \ntest, please refer to your plan document, the Instructions for Form 5305A-SEP, IRS Publication \n560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) or the SARSEP \nPlan Fix-It Guide.\nFailure to Make the Required Top-Heavy Contribution\nMost SARSEPs, including all model SARSEPs (Form 5305A-SEP), require top-heavy \ncontributions. In general, the employer is required to make a 3% minimum top-heavy \ncontribution for each eligible non-key employee. Non-key employees are generally employees \nwho are not owners or high-paid officers.\nViolation of the No More Than 25 Eligible Employees Rule\nIf you had more than 25 eligible employees at any time during the prior year, you cannot accept \ndeferrals in the current year.\nViolation of the 50% Rule\nAt least 50% of all eligible employees must elect to make deferrals to the plan in any year, or all \ndeferrals in that year are disallowed. \n", "2\nViolation of Deductible Employer Contribution Limit\nEmployer contributions are limited to 25% of each eligible employee’s compensation.\nFailure to Timely Amend Plan Document\nSARSEPs generally must be amended to keep current with the latest tax law changes. For those \nemployers that use the model Form 5305A-SEP as their SARSEP plan document, generally, the \nmost current version of the form must be used. Note: The revision date is located in the upper \nleft-hand corner of the form. \nUse the SARSEP Plan Fix-It Guide for more on these and other issues.\nSARSEP Solutions\nIf your SARSEP has mistakes, take steps to bring your plan into compliance so you can continue \nto provide your employees with retirement benefits on a tax-favored basis. You may want to \ncontact a tax professional for help.\nYou can correct plan mistakes through the Employee Plans Compliance Resolution System \n(EPCRS). \nFor information on SARSEPs and other retirement plans, refer to the following free publications:\n \n Publication 560, Retirement Plans for Small Business (SEP\n, SIMPLE, and Qualified Plans)\n \n Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) \n \n Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)\n \n Publication 3998, Choosing a Retirement Solution for Your Small Business\n \n Publication 4224, Retirement Plan Correction Programs\n \n Publication 4286, SARSEP Checklist\n \n Publication 4336, SARSEPs for Small Businesses\n \n SARSEP Plan Fix-It Guide\nCustomer Assistance\nFor information about retirement plans, including SARSEPs, see Help with Choosing a Retirement Plan.\nFor technical and procedural answers to your retirement plan tax law inquiries, see Employee Plans \nCustomer Account Services.\nTo stay informed, subscribe today to the Employee Plans News. \nPublication 4407 (Rev. 12-2017) Catalog Number 38982P Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
p4336.pdf	1217 Publ 4336 (PDF)	https://www.irs.gov/pub/irs-pdf/p4336.pdf	[ "SARSEP\nSalary Reduction Simplified Employee \nPension Plan for Small Businesses \nTax Exempt & Government Entities\nEMPLOYEE PLANS \nPublication 4336 (Rev. 12-2017) Catalog Number 38511C Department of the Treasury Internal Revenue Service www.irs.gov\n", "Contents\nWhat is a SARSEP? \n.................................................................................................................1\nChoosing a SARSEP ...............................................................................................................1\nEstablishing a SARSEP \n...........................................................................................................1\nOperating a SARSEP .............................................................................................................1\nMaintaining Your Plan Document ..................................................................................1\nWho Must Be Included in Your SARSEP? \n.....................................................................2\nContributions to Your SARSEP ......................................................................................3\nCommunicating With Employees \n...................................................................................8\nReporting to the Government ........................................................................................9\nTerminating a SARSEP \n............................................................................................................9\nCorrection Programs \n......................................................................................................9\nResources .............................................................................................................................10\nForms and Publications................................................................................................10\nCustomer Assistance ...................................................................................................10\n", "1\nWhat is a SARSEP?\nA SARSEP is a simplified employee pension (SEP) plan set up before 1997 that permits \nemployees to make contributions through employee salary reductions. Under a SARSEP, \nemployees can choose to have the employer contribute part of their pay to their separate \nindividual retirement arrangements (IRAs), referred to as SEP-IRAs. This contribution is called \nan “employee elective deferral” because employees choose (elect) to set aside the money, \nand they defer the tax on it until it is distributed to them. Another term used to describe these \ncontributions is “salary reduction contributions.”\nIn other words, employees decide whether, and to what extent, money will be paid to IRAs \nestablished for them under the SARSEP, rather than money paid to them as compensation. \nSARSEPs are similar in some respects to 401(k) cash or deferred arrangements.\nA SARSEP is a written arrangement (a plan) that allows an employer to make contributions \ntoward its employees’ retirement without becoming involved in more complex retirement plans. \nA self-employed individual may also maintain a SARSEP. Under a SARSEP, SEP-IRAs are set up \nfor each eligible employee and contributions are made to the traditional SEP-IRAs - not Roth or \nSIMPLE IRAs - of the plan participants.\nChoosing a SARSEP\nThe Small Business Job Protection Act of 1996 (SBJPA) prospectively repealed SARSEPs. \nTherefore, employers could not establish new SARSEPs after December 31, 1996. However, \nemployers who established SARSEPs prior to January 1, 1997, can continue to maintain them, \nand new employees of the employer hired after December 31, 1996, can participate in the \nexisting SARSEP. The introduction of SIMPLE IRA plans under Internal Revenue Code Section \n408(p) (added to the IRC by SBJPA) was intended to fill the need for retirement plans like \nSARSEPs.\nEstablishing a SARSEP\nAlthough employers cannot establish new SARSEPs after 1996, employees hired after 1996 may \nparticipate in existing SARSEPs. IRAs need to be established for each new participant with a \nbank, insurance company or other qualified financial institution. \nFurthermore, employers may need to amend existing plans for current law changes as discussed \nbelow. \nOperating a SARSEP \nMaintaining Your Plan Document\nA SARSEP must be part of a written arrangement. As with regular SEPs, SARSEPs can be \nmaintained by adopting a model form, a prototype document or an individually designed \ndocument. Form 5305A-SEP, Salary Reduction Simplified Employee Pension—Individual \nRetirement Accounts Contribution Agreement, is the model SARSEP issued by the Internal \nRevenue Service. \nOccasionally, new laws change the requirements for SARSEPs. To maintain tax-advantaged \nstatus and benefit under these new provisions, SARSEP plans must be amended for current law. \n \nEmployers with model SARSEPs can do this by adopting the current version of the model Form \n", "2\n5305A-SEP. The administrator of an amended SARSEP must furnish each participant with a \ncopy of the amendment and an explanation of its effects within 30 days of the amendment. \nWho Must Be Included in Your SARSEP?\nAll eligible employees must be allowed to participate in a SARSEP. An eligible employee is any \nemployee who: \n \n is at least 21 years old, and \n \n has performed “service” for you in at least 3 of the immediately preceding 5 years. Service \nmeans any work performed for any period of time, however short. \nLess restrictive eligibility requirements can be established, but not more restrictive ones.\nIf you are a member of an affiliated service group, a controlled group of corporations, or trades \nor businesses under common control, service includes any work performed for any period of \ntime for any other member of the group, trades or businesses.\nYou do not have to cover the following employees under your SARSEP: \n \n employees covered by a collective bargaining agreement whose retirement benefits were \nbargained for in good faith by you and their union, \n \n nonresident alien employees who did not earn U.S. source income from you, and \n \n employees who received less than $600 for 2018 (subject to future cost-of-living adjustments) in \ncompensation during the year. \nExample 1: Employer X maintains a calendar year SARSEP. Under the SARSEP, an employee \nmust perform service in at least 3 of the immediately preceding 5 years, reach age 21 and \nearn the minimum amount of compensation during the current year. Bob worked for Employer \nX during his summer breaks from school in 2013, 2014 and 2015, but never more than 34 days \nin any year. In July 2016, Bob turned 21. In August 2016, Bob began working for Employer X \nfull-time earning $30,000 a year. Bob is an eligible employee in 2016 because he has met the \nminimum age requirement, has worked for Employer X in 3 of the 5 preceding years and has met \nthe minimum compensation requirement for 2016.\nExample 2: Employer Y designs its SARSEP to provide for immediate participation regardless \nof age, service or compensation. John is age 18 and begins working part-time for Employer Y in \n2016. John is an eligible employee for 2016. \nNote: The term “employee” includes a self-employed individual who has earned income. \nEnrolling Employees in Your SARSEP Plan\nSet Up a SEP-IRA for Each Employee—A SEP-IRA must be set up by, or for, each eligible \nemployee. SEP-IRAs may be set up with banks, insurance companies or other qualified financial \ninstitutions.\nGive Employees Information—If you use Form 5305A-SEP, you must give your employees \na copy of the form and its instructions. The model SARSEP is not considered “adopted” until \neach eligible employee is provided these documents and other information as described under \nCommunicating With Employees later in this publication. If you use a prototype or individually \ndesigned plan, you must give all eligible employees similar information.\n", "3\n25-Employee Rule\nEmployees cannot make employee elective deferrals to a SARSEP for a year if there were more \nthan 25 employees eligible to participate at any time during the preceding year. \nThe 25-employee rule is a look-back rule, and it is a year-by-year rule. For example, if you had \n23 eligible employees in 2015, but 27 eligible employees in 2016, employee elective deferrals \nmay be made to the SEP-IRAs of the 27 employees for 2016. However, in 2017, no employee \nelective deferrals may be made for you and your employees.\n50-Percent or More of All Eligible Employees Rule\nAt least 50 percent of your eligible employees must choose to make employee elective deferrals \neach year. This is a year-by-year rule.\nWhat if less than 50 percent of your eligible employees choose to make employee elective \ndeferrals? \nAny year the 50-percent rule is not met, all employee elective deferrals made for that year \nare disallowed and must be withdrawn from the employees’ SEP-IRAs. You must notify each \naffected employee within 2 1/2 months after the plan year of: \n1) the amount of disallowed deferrals to his or her SEP-IRA for the preceding year, \n2) the year the disallowed deferrals and earnings are includible in gross income, \n3) information stating that the employee must withdraw the disallowed deferrals (and earnings) \nby April 15 following the calendar year of notification, and\n4) an explanation of the tax consequences if the employee does not withdraw the amounts. \nSee the Instructions for Form 5305A-SEP for detailed information on disallowed deferrals for \nSARSEPs maintained on a calendar-year basis.\nContributions to Your SARSEP \nOverall Limits on SARSEP Contributions\nEmployee elective deferrals, when combined with nonelective employer contributions for any \nparticipant, cannot exceed the lesser of 25 percent of the employee’s compensation or $55,000 \nfor 2018 (subject to future cost-of-living adjustments). For calculating the 25-percent limit, \ncompensation does not include employee elective deferrals to a SARSEP or other amounts \ndeferred in certain other employee benefit plans. Catch-up employee elective deferrals are not \nsubject to the 25-percent limit. Contributions to other defined contribution (401(k), 403(b), profit-\nsharing or money purchase pension) plans including other SEPs, may be required to be taken \ninto account for purposes of these limits.\nEmployer Contributions\nIn addition to the employee elective deferrals, you may make additional contributions to a \nSARSEP, referred to as “employer nonelective contributions.” Generally, you do not have to make \nthese contributions every year unless your plan is top-heavy. See Top-Heavy Requirements \nlater in this publication. If you make additional contributions (other than top-heavy contributions), \nyou must contribute them to the SEP-IRAs of all eligible employees who actually performed \nservices during the year for which the contributions are made, even employees who die or \nterminate employment before the contributions are made.\n", "4\nContributions may not be made in such a manner as to discriminate in favor of highly \ncompensated employees. Contributions are not considered discriminatory if they bear a uniform \nrelationship to participants’ compensation that does not exceed $275,000 in 2018 (subject to \nfuture cost-of-living adjustments).\nYou must follow the definition of compensation stated in the plan document in the operation of \nthe plan. An employee’s compensation generally includes the pay the employee received from \nyou for personal services for the year. \nThere are special rules for self-employed individuals. When figuring the deduction for \ncontributions made to your own SEP-IRA, compensation is the net earnings from self-\nemployment, which takes into account both the following deductions: 1) the deduction for one-\nhalf of the self-employment tax; and 2) the deduction for contributions to the self-employed \nindividual’s own SEP-IRA. For more information on the deduction limitations for self-employed \nindividuals, see IRS Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and \nQualified Plans).\nEmployee Elective Deferrals\nHow much can be deferred? \nThe most an employee can choose to defer for the 2018 calendar year is the lesser of: \n1) 25 percent of the employee’s compensation (limited to $275,000), or\n2) $18,500 (IRC Section 401(g) limit).\nThe compensation limit in 1) of $275,000 and the amount in 2) are subject to future cost-of-\nliving adjustments. For a definition of compensation as it applies to this limit, refer to your plan \ndocument.\nThe $18,500 limit applies to the total employee elective deferrals the employee makes for the \ncalendar year with all employers under any arrangement allowing for elective deferrals including \n401(k) and SIMPLE IRA plans. \nAdditional “catch-up” elective deferral contributions are allowed for employees who have \nreached age 50. Catch-up contributions are limited to $6,000 for 2018 and subject to cost-of-\nliving adjustments in later years.\nIf an employee makes elective deferrals in excess of the Section 402(g) limit, above, the \nemployee must withdraw the excess deferrals, adjusted for earnings through the end of the year, \nby April 15 of the year following the calendar year in which the excess deferrals occurred. The \nexcess amount is included in gross income for the year the excess occurred. The earnings on \nthe excess amount are included in income in the year distributed. \nThe Deferral Percentage (DP) Test\nThe amount each highly compensated employee (HCE) may defer is limited. \nAn HCE is an employee who:\n \n owned more than 5 percent of your business at any time during the year or the preceding year, or\n \n for the preceding year, received compensation from you of more than $120,000 in 2018 (subject \nto cost-of-living adjustments in later years) and, if specified in your SARSEP plan document, was \nin the top 20 percent of employees when ranked by compensation.\nThe DP test for a SARSEP compares the deferral percentage of each HCE with the average of \nthe deferral percentages of all eligible nonhighly compensated employees (NHCEs). \n", "5\nThe DP test must be performed each year. The deferral percentage limit for your HCEs is \ncomputed by first averaging the deferral percentages for the NHCEs for the year and then \nmultiplying this result by 1.25. See the Instructions for Form 5305A-SEP for this computation.\nElective deferrals of HCEs that are more than the amount permitted under the DP test are excess \ncontributions. Excess contributions (and earnings) must be withdrawn from the employees’ SEP-\nIRAs. You must notify each HCE within 2 1/2 months after the end of the plan year of:\n1) the amount of excess contributions to the employee’s SEP-IRA for the preceding year, \n2) the year the excess contributions and earnings are includible in gross income, \n3) information stating that the employee must withdraw the excess contributions (and earnings) \nby April 15 following the calendar year of notification, and\n4) an explanation of the tax consequences if the employee does not withdraw the amounts. \nSee the Instructions for Form 5305A-SEP for detailed information on correcting excess \ncontributions for SARSEPs maintained on a calendar-year basis. If you do not notify your \nemployees within 2 1/2 months after the end of the plan year of the excess contributions that \nmust be withdrawn, you are subject to a 10-percent tax on these excess contributions. \nThe excess contributions and earnings are includible in the employee’s gross income in the year \nthey are distributed. However, if an employee’s excess contributions (not including earnings) are \nless than $100, they are includible in gross income in the year of notification. Earnings on excess \ncontributions are included in gross income in the year they are withdrawn from the employee’s \nSEP-IRA. For example, if excess contributions occur in calendar year 2016, and the employer \nprovides notification on March 1, 2017, the excess contributions must be withdrawn by April 15, \n2018. If an employee withdraws excess contributions (and earnings) from his or her SEP-IRA on \nApril 1, 2018, the excess contributions must be reported as taxable income for 2016. Earnings on \nthe excess contributions must be reported as taxable income for 2018.\nExcess contributions not withdrawn by April 15 following the calendar year of notification may \nbe considered excess contributions to the employee’s IRA. Employees may be subject to a \n6-percent excise tax on these excess contributions. In addition, if the employee is not 59 1/2 \nyears of age or over, the employee may be subject to an additional 10-percent tax on early \ndistributions.\nExample: Corporation ABC maintains a SARSEP with a calendar-year plan year. Corporation ABC \nemploys two eligible HCEs (Sue and Joe) and two eligible NHCEs (Mary and Jane) with the following \ncompensation and employee elective deferrals:\nParticipant\nCompensation\nEmployee Elective \nDeferrals\nDeferral Rate\nAverage Deferral \nPercentage (ADP)\nHCE 1 (Sue)\n$100,000\n$10,000\n10%\nHCE 2 (Joe)\n$ 90,000\n$ 2,700\n3%\nNHCE 1 (Mary)\n$ 10,000\n$ 200\n2%\nNHCE 2 (Jane)\n$ 20,000\n$ 800\n4%\nNHCE ADP\n 3%\nThe NHCE average deferral percentage is 3 percent (2% + 4% = 6%; 6%/2 = 3%). Therefore, the \nmost that an HCE can defer is 3% x 1.25 = 3.75%.\nBased on the ADP of the NHCEs, Joe passes and no correction needs to be implemented for \nhim. However, since Sue is only allowed to defer 3.75 percent of her compensation or $3,750, \n", "6\nthe amount of $6,250 ($10,000 - $3,750) is considered an excess contribution. Therefore, \nthe employer must notify Sue by March 15 that the excess of $6,250 plus earnings has to be \ndistributed from her SEP-IRA.\nTop-Heavy Requirements \nA SARSEP is top-heavy for a year when more than 60 percent of all employer contributions, \nincluding employee elective deferrals, go to key employees as determined at the end of the \npreceding year. Many SARSEPs are drafted to operate as if they were always top-heavy, thereby \neliminating the need to make the annual 60-percent determination. \nYou will satisfy the top-heavy requirements by making a minimum contribution each year to the \nSEP-IRA of each employee eligible to participate in the SARSEP. This minimum contribution \nis not required for key employees. This contribution, in combination with other nonelective \ncontributions, is equal to the lesser of:\n \n 3 percent of each eligible non-key employee’s compensation, or \n \n the percentage of compensation at which elective (not including catch-up elective deferral \ncontributions) and nonelective contributions are made under this SARSEP (and any other SEP \nyou maintain) for the year for the key employee with the highest percentage for the year.\nEmployee elective deferrals may not be used to satisfy the minimum contribution requirements \nfor top-heavy plans. For purposes of determining the top-heavy minimum contribution, all \nemployee elective deferrals made by key employees must be counted, but no employee elective \ndeferrals made by non-key employees are counted toward satisfying the minimum contribution.\nA key employee is any employee who, at any time during the preceding year was:\n \n an officer of the employer with compensation greater than $175,000 for 2018 (subject to cost-of-\nliving adjustments in later years);\n \n a 5-percent owner of the employer, as defined in IRC Section 416(i)(1)(B)(i); or\n \n a 1-percent owner of the employer with compensation greater than $150,000.\nExample: Below are the employee deferrals under the XYZ Corporation SARSEP. The plan year \nends on December 31 and employee elective deferrals are the only contributions made to the \nplan. Jane is the president of XYZ and is the 100-percent owner of the company. She is a key \nemployee. She started the company and the SARSEP in 1996. During this time, she has had \nonly two employees, Bill and Ted, neither of whom are officers nor own any percentage of the \ncompany. Therefore, they are non-key employees. Is the plan top-heavy for 2009?\nYear\nJane \nEmployee Deferral\nBill \nEmployee Deferral\nTed \nEmployee Deferral\n1996-2002\n$49,000\n$10,500\n$10,500\n2003\n$7,000\n$1,500\n$1,500\n2004\n$7,000\n$1,500\n$1,500\n2005\n$7,000\n$1,500\n$1,500\n2006\n$7,000\n$1,500\n$1,500\n2007\n$7,000\n$1,500\n$1,500\n2008\n$7,000\n$1,500\n$1,500\nTotal\n$91,000\n$19,500\n$19,500\n", "7\nThe answer is yes. The total of the key employee elective deferrals of $91,000 when considered \nin relation to the total employee elective deferrals of $130,000 ($91,000 + $19,500 + $19,500) \nrepresents $91,000/$130,000, or 70 percent of the total employee elective deferrals made from \n1996-2008. Therefore, the key employee exceeds the 60-percent threshold as of the last day of \nthe preceding plan year (December 31, 2008), and the plan is top-heavy for 2009.\nDepositing and Investing Plan Contributions\nEmployer nonelective contributions must be made by the due date (including extensions) for \nfiling the business’s federal income tax return for the year. \nYou must forward the employee elective deferrals to the financial institution as soon as they can \nbe reasonably segregated from the general assets, but in no event later than 15 days following \nthe month they were withheld from the employee’s paycheck. \nNote: A Department of Labor rule provides a safe harbor period for plans with fewer than 100 \nparticipants. If the employee elective deferrals are deposited with the plan no later than the \n7th business day following withholding by the employer, they will be considered contributed in \ncompliance with the law.\nAfter SARSEP plan contributions are sent to the financial institution where the SEP-IRAs are \nmaintained, that institution will invest the funds. SEP-IRAs can be invested in stocks, bonds, \nmutual funds and similar types of investments.\nAt least once a year, the financial institution provides each participating employee with a \nstatement showing the contributions and earnings to his or her account. Contributions are \nalways immediately 100-percent vested—that is, contributions and all earnings cannot be \nforfeited.\nDeducting Contributions\nIf your SARSEP is maintained on a calendar-year basis, you deduct contributions made for a \nyear on your tax return for the year with or within which the calendar year ends. If you file your \ntax return and maintain the SARSEP using a fiscal year, you deduct contributions made for a \nyear on your tax return for that year.\nExample: You are a fiscal year taxpayer whose tax year ends June 30. You maintain a SARSEP \non a calendar-year basis. You deduct SARSEP contributions made for calendar year 2017 on \nyour tax return for the tax year ending June 30, 2018.\nDeduct the contributions you make for your common-law employees on your business tax \nreturn. For example, sole proprietors deduct them on Schedule C (Form 1040), Profit or Loss \nFrom Business, or Schedule F (Form 1040), Profit or Loss From Farming; partnerships deduct \nthem on Form 1065, U.S. Return of Partnership Income; and corporations deduct them on Form \n1120, U.S. Corporation Income Tax Return, Form 1120-A, U.S. Corporation Short-Form Income \nTax Return, or Form 1120S, U.S. Income Tax Return for an S Corporation.\nSole proprietors and partners deduct contributions for themselves on Form 1040, U.S. Individual \nIncome Tax Return. (If you are a partner, contributions for you are shown on the Schedule K-1 \n(Form 1065), Partner’s Share of Income, Credits, Deductions, etc., you get from the partnership.)\n", "8\nTax Treatment for Employees\nEmployer nonelective contributions are not subject to federal income tax withholding, Social \nSecurity, Medicare and federal unemployment (FUTA) taxes. Employee elective deferrals are \nnot subject to federal income tax withholding, but are subject to Social Security, Medicare and \nfederal unemployment (FUTA) taxes. \nDistributions\nParticipants cannot take loans from their SEP-IRAs.\nSARSEP contributions and earnings can be withdrawn at any time. When participants take a \ndistribution, they typically can elect to:\n \n take a lump sum distribution of their account, or\n \n roll over their account to another IRA or another employer’s retirement plan.\nDistributions from a SEP-IRA are generally subject to income tax for the year in which they \nare received. If a participant takes a withdrawal from a SEP-IRA before age 59 1/2, generally a \n10-percent additional tax applies.\nSEP-IRA assets may be rolled over tax-free into a traditional IRA, 401(k) (or other plan qualified \nunder IRC Section 401(a)), a 403(b) plan or a governmental 457 plan. They may also be rolled \ninto a Roth IRA (a transaction usually referred to as a “conversion”). Remember, amounts rolled \nover from a SEP-IRA, upon which no income tax has been paid, to a Roth IRA, will be subject \nto income tax. For additional information, see Publication 590-B, Distributions from Individual \nRetirement Arrangements (IRAs).\nA specific minimum amount of SEP-IRA contributions and earnings is required to be distributed \nby April 1 of the year following the year the participant reaches age 70 1/2. Also, in this year, \nand each year thereafter, the participant must receive a required minimum distribution by \nDecember 31 of that year. \nCommunicating With Employees\nThere are key disclosure documents that keep participants informed about the basics of how the \nplan operates, any changes in the plan’s structure and operations and that provide participants \nwith a chance to make decisions and take timely action with respect to their accounts.\nFirst, you provide employees with the most recent copy of Form 5305A-SEP (if this model \nform is used to establish the SARSEP plan), along with the financial institution’s procedures for \nwithdrawals and transfers. This form includes:\n1) A statement that IRAs, other than the one the employer contributes to, may provide different \nrates of return and contain different terms.\n2) A statement that the administrator—usually the employer—of the SARSEP will provide a copy \nof any amendments within 30 days of the effective date along with a written explanation of its \neffects.\nIf you use a prototype or individually designed plan, you must make certain that all eligible \nemployees receive similar information.\nIn addition, every year the trustee will give written notification to the participant of any employer \ncontributions made to a participant’s IRA by January 31 of the following year on a Form 5498, \nIRA Contribution Information.\n", "9\nReporting to the Government\nEmployers are generally NOT required to file annual financial reports for SARSEPs.\nDistributions from IRAs established under the plan are reported by the financial institution making \nthe distribution to both the IRS and the recipients of the distributions on Form 1099-R, Distributions \nFrom Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.\nThe financial institution/trustee handling the SEP-IRAs provides the IRS and participants with an \nannual statement containing contribution and fair market value information on Form 5498.\nTerminating a SARSEP\nIf the time comes when a SARSEP no longer suits the purposes of the business, consult with a \nfinancial institution partner to determine if another type of retirement plan might better suit the \nneeds of the business.\nTo terminate a SARSEP, notify the financial institution handling the SEP-IRAs that contributions \nwill no longer be made and that the contract or agreement is being terminated. \nUpon termination, the account of each participant retains the characteristics of a traditional IRA \nand is subject to the rules and provisions of IRA accounts.\nNo notice to the IRS that the SARSEP has been terminated is required.\nCorrection Programs\nThe IRS has a comprehensive system of correction programs for sponsors of retirement plans \nthat are intended to satisfy the requirements—but have failed—of the Internal Revenue Code.\nThe Employee Plans Compliance Resolution System (EPCRS) permits plan sponsors to correct \nretirement plan failures and thereby continue to enjoy tax-favored status for their retirement \nplans. EPCRS also allows employees to continue accruing retirement benefits on a tax-favored \nbasis.\nUnder EPCRS, employers can:\n \n self-correct insignificant failures, or\n \n apply to the IRS for correction of certain other failures under the Voluntary Correction Program. \nThis application involves the payment of a fee, and the IRS will provide a written approval of the \ncorrection method.\nSee Correcting Plan Errors for details on the correction program that allows you to maintain the \ntax-favored status of your SARSEP.\n", "10\nResources\nFor the most up-to-date resources regarding your SARSEP or other IRA-based plans, visit \nwww.irs.gov/retirement and click on Choosing a retirement plan. \nForms and Publications\n \n Form 5305A-SEP\n, Salary Reduction Simplified Employee Pension—Individual Retirement \nAccounts Contribution Agreement\n \n Publication 560, Retirement Plans for Small Business (SEP\n, SIMPLE, and Qualified Plans)\n \n Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) \n \n Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)\n \n Publication 3998, Choosing a Retirement Solution for Your Small Business\n \n Publication 4286, SARSEP Checklist \n \n Publication 4407, SARSEP: Key Issues and Assistance \nOther resources \n \n SARSEP Plan Fix-It Guide - Tips on how to find, fix and avoid common mistakes in SARSEP \nplans.\n \n FAQs regarding SARSEPs \n \n Cost-of-Living Adjustments. Annual dollar limitations on benefits and contributions.\nCustomer Assistance\nIf you need more specific guidance or have questions, you can reach us by any of the following \nmethods:\n \n Tax Exempt and Government Entities \nCustomer Account Services \nP.O. Box 2508 \nCincinnati, OH 45201\n \n 877-829-5500\n \n www.irs.gov/retirement\n \n Visit Employee Plans Customer Account Services\n \n Subscribe to the Employee Plans News \n" ]
p5199sp.pdf	0817 Publ 5199 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/p5199sp.pdf	[ "Guía sobre el Robo de Identidad para el Preparador \nde Impuestos\nLos preparadores \nde impuestos \njuegan un papel \nfundamental \nen ayudar a \nlos clientes \nindividuales y de \nnegocios, que \nson víctimas de \nrobo de identidad \nrelacionado con \nlos impuestos. \nEl IRS está \ntrabajando duro \npara prevenir y \ndetectar el robo \nde identidad, así \ncomo reducir el \ntiempo necesario \npara resolver estos \ncasos.\n¿Qué es el robo de identidad relacionado con \nlos impuestos?\nEl robo de identidad relacionado con los impuestos \nocurre cuando alguien utiliza un número de Seguro Social \nrobado para presentar una declaración de impuestos \ny reclamar un reembolso fraudulento. Los ladrones \ntambién pueden utilizar los números de identificación del \nEmpleador robados, para crear Formularios W-2 falsos \npara apoyar los planes de reembolsos fraudulentos.\nSeñales de advertencia para los clientes \nindividuales\nEl número de Seguro Social (SSN, por sus siglas \nen inglés) de su cliente puede estar comprometido, \nponiéndolo en riesgo cuando:\n• Rechazamos la presentación electrónica de su \ndeclaración (e-file) y el código indica que el SSN del \ncliente ya se utilizó, o\n• Notan actividad en sus cuentas o reciben avisos del \nIRS referentes a una declaración de impuestos después \nde que se resolvieron todos los problemas tributarios, \nse recibió el reembolso o se pagaron los saldos de la \ncuenta, o\n• Reciben un aviso del IRS indicando que ganaron \nsalarios de un empleador que no conocen.\nRecuerde: Usted debe tener un poder legal registrado \nante el IRS y autenticar su identidad antes de que \nun representante de servicio al cliente del IRS pueda \nproporcionarle cualquier información del contribuyente.\nAyuda para las víctimas de robo de identidad \nLa Comisión Federal de Comercio (FTC, por sus siglas \nen inglés), la principal agencia federal para el robo de \nidentidad, recomienda estos pasos para las víctimas:\n1. Presentar una queja y obtener un plan de \nrecuperación, en Robodeidentidad.gov.\n2. Colocar una alerta de fraude en el informe de crédito \nde la víctima, comunicándose con una de las tres \nprincipales agencias de crédito:\n• Equifax.com - 800-525-6285\n• Experian.com - 888-397-3742\n• TransUnion.com - 800-680-7289\n3. Revisar el informe de crédito de la víctima y considerar \ncerrar cualquier cuenta financiera o de tarjeta de crédito \nque no pueda ser confirmada.\nAyuda del IRS para las víctimas \nAdemás de las recomendaciones de la FTC, debe \nseguir los siguientes pasos si el SSN de un cliente está \ncomprometido y se sospecha o sabe que es una víctima \nde robo de identidad relacionado con los impuestos:\n• Responder rápidamente a los avisos del IRS. \n• Completar el Formulario 14039 (SP), Declaración \nJurada sobre el Robo de Identidad si hemos \nrechazado la presentación electrónica de su \ndeclaración y el código de rechazo indica una \npresentación duplicada bajo el SSN o se le instruye \nque lo haga. Adjunte el Formulario 14039(SP) a su \ndeclaración de papel y envíelo por correo según las \ninstrucciones. Este formulario nos permite colocar un \nindicador en los registros de impuestos del cliente \npara las actividades cuestionables. \n• Los clientes deben continuar presentando las \ndeclaraciones y pagar los impuestos, aunque tengan \nque hacerlo en papel mientras investigamos su caso.\n• Si usted o su cliente se comunicaron anteriormente \ncon nosotros y no obtuvieron una resolución, \nllámenos para la ayuda especializada al 800-908-\n4490. Tenemos equipos preparados para ayudar a \nlos individuos que son víctimas de robo de identidad \nrelacionado con los impuestos.\n• La información sobre cómo funciona la ayuda del IRS \npara las víctimas de robo de identidad, está disponible \nen irs.gov/IdtVictimAssistance.\nSeñales de advertencia para los clientes de \nnegocios\n• La declaración del negocio de su cliente es \ntramitada como una declaración enmendada, pero el \ncontribuyente no ha presentado una declaración para \nese año.\n• Su cliente recibe avisos del IRS referentes a emplea\ndos ficticios.\n• Su cliente detecta actividad relacionada con o recibe \navisos del IRS sobre un negocio cerrado o inactivo, \ndespués de haber pagado todos los saldos de la \ncuenta.\nSi alguna de las condiciones anteriores afecta a su \ncliente, por favor, refiéralo a irs.gov/BusinessIDT (en \ninglés).\nRecursos para los preparadores de impuestos \n(en inglés)\t\n\t\n\t\n\t\n\t\n• Publication 1345, Handbook for Authorized IRS e-file \nProviders (Security) (Manual para los proveedores de \ne-file autorizados del IRS (Seguridad))\n• Publication 4557, Safeguarding Taxpayer Data \n(Protección de los datos del contribuyente)\n• Publication 4600, Safeguarding Taxpayer Information \n(Protección de la información del contribuyente)\nRecursos para todos\n• IRS.gov/IdentityTheft \n• Publication 5027(SP), Información de Robo de Identidad \npara los Contribuyentes\n• Publication 1(SP), Carta de Derechos del Contribuyente, \nen irs.gov/TBOR\n• Servicio del Defensor del Contribuyente (TAS, por \nsus siglas en inglés): El TAS es una organización \nindependiente dentro del IRS que puede ayudar \na proteger los derechos del contribuyente. Puede \nconsultar irs.gov/advocate \nPublication 5199 (SP) (Rev. 8-2017) Catalog Number 68514X Department of the Treasury Internal Revenue Service www.irs.gov \n" ]
i8937.pdf	1217 Inst 8937 (PDF)	https://www.irs.gov/pub/irs-pdf/i8937.pdf	[ "Instructions for Form 8937\n(Rev. December 2017)\nReport of Organizational Actions Affecting Basis of Securities\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 8937 and its instructions, such as legislation enacted \nafter they were published, go to IRS.gov/Form8937.\nGeneral Instructions\nWho Must File\nFile Form 8937 if you are an issuer of a specified security that \ntakes an organizational action that affects the basis of that \nsecurity. A specified security is:\nAny share of stock in an entity organized as, or treated for \nfederal tax purposes as, a corporation;\nAny interest treated as stock, including, for example, an \nAmerican Depositary Receipt;\nAn option, warrant, or stock right described in Regulations \nsection 1.6045-1(m)(2);\nA securities futures contract; or\nA debt instrument (other than a debt instrument subject to \nsection 1272(a)(6) or a short-term obligation).\nFile Form 8937 when an organizational action affects the \nbasis of holders of a security or holders of a class of the \nsecurity. For example, you must file Form 8937 if you make a \nnontaxable cash distribution to shareholders or if you make a \nnontaxable stock distribution to shareholders, including a \nstock split. In addition, if a conversion rate adjustment on a \nconvertible debt instrument results in a distribution under \nsection 305(c) (for example, because of a cash distribution to \nshareholders), you must file Form 8937 if the adjustment \noccurs after December 31, 2015. Do not file Form 8937 if you \ndistribute stock to someone exercising a previously granted \nright to purchase stock. While this action bears on the basis \nof the stock being distributed, it does not affect the basis of \nstock held by others. You must instead report the basis of the \nstock being distributed when you purchase back or transfer \ncustody of the stock. You do not need to file Form 8937 for \nan initial public offering or an issuance of a debt instrument. \nHowever, you may need to file Form 8937 for an issuance of \na debt instrument in a recapitalization, including a \nrecapitalization resulting from a significant modification or a \nbankruptcy reorganization.\nDo not report a distribution on Form 8937 if the distribution \nis reportable as a dividend on Form 1099-DIV.\nThe requirement to file Form 8937 applies to both \ndomestic and foreign issuers of securities if the security is \nowned by U.S. taxpayers, either directly or as a depositary \nreceipt.\nThis filing requirement applies to organizational actions \noccurring after 2010 for a specified security as follows.\nOrganizational actions occurring after 2010 affecting stock \nother than regulated investment company stock.\nOrganizational actions occurring after 2011 affecting \nregulated investment company stock.\nOrganizational actions occurring after 2013 affecting \noptions, warrants, or stock rights.\nOrganizational actions occurring after 2013 affecting \nsecurities futures contracts.\nOrganizational actions occurring after 2013 affecting fixed \nyield, fixed term debt instruments described in Regulations \nsection 1.6045-1(n)(2)(i) (other than debt instruments \ndescribed in Regulations section 1.6045-1(n)(2)(ii)).\nOrganizational actions occurring after 2015 affecting debt \ninstruments described in Regulations section 1.6045-1(n)(3) \n(for example, a variable rate debt instrument, a contingent \npayment debt instrument, a convertible debt instrument, a \npayment-in-kind debt instrument, or an inflation-indexed debt \ninstrument).\nExceptions\nPublic reporting. You are not required to file Form 8937 \nwith the IRS if, by the due date, you post a completed and \nsigned Form 8937 in a readily accessible format in an area of \nyour primary public website dedicated to this purpose and \nyou keep it accessible to the public on this website or the \nprimary website of any successor organization for 10 years. \nYou may electronically sign the Form 8937 that is posted to \nyour website as long as you identify the individual who is \nsigning the penalties of perjury declaration.\nExempt recipients. No reporting is required if you \ndetermine that all the holders of the security are exempt \nrecipients, including C corporations, charitable organizations, \nforeign holders, IRAs, Archer MSAs, health savings accounts \n(HSAs), the United States, a state, or political subdivisions, \nas defined in Regulations section 1.6045B-1(b)(5).\nCertain money market funds. No reporting is required by \na regulated investment company (RIC) that can hold itself out \nas a money market fund under Rule 2a-7 under the \nInvestment Company Act of 1940.\nSpecial Rules\nS corporations. If an S corporation reports the effect of any \norganizational action affecting the basis of its stock on a \nSchedule K-1 (Form 1120S) timely filed for each shareholder \nand timely gives a copy to all proper parties, no Form 8937 is \nrequired to be filed with regard to that organizational action.\nCertain RICs and REITs. A regulated investment company \n(RIC) or a real estate investment trust (REIT) that reports \nundistributed capital gains to shareholders on Form 2439 can \nsatisfy the organizational action reporting requirements for \nthose undistributed gains if the RIC or REIT timely files and \ngives Form 2439 to all proper parties for the organizational \naction. RICs, REITs, and brokers holding custody of RIC and \nREIT stock must then adjust basis in accordance with the \ninformation reported on Form 2439.\nWhen To File\nForm 8937 must be filed with the IRS on or before the 45th \nday following the organizational action or, if earlier, January \n15 of the year following the calendar year of the \norganizational action. You may file the return before the \norganizational action if the quantitative effect on basis is \nAug 31, 2017\nCat. No. 57457H\n", "determinable. For purposes of determining this deadline, a \nredemption occurs on the last day a holder may redeem a \nsecurity.\nTo report the quantitative effect on basis by the due \ndate, you may make reasonable assumptions about \nfacts that cannot be determined before the due date. \nYou must file a corrected return within 45 days of determining \nfacts that result in a different quantitative effect on basis from \nwhat was previously reported. For additional information, see \nRegulations sections 1.6045B-1(a)(2)(ii) and 1.6045B-1(g), \nExample 2.\nWhere To File\nSend Form 8937 to Department of the Treasury, Internal \nRevenue Service, Ogden, UT 84201-0054.\nIssuer Statements\nIf you are required to file Form 8937, you must give a copy of \nForm 8937 to each security holder of record as of the date of \nthe organizational action and all subsequent holders of \nrecord up to the date you give the copy of Form 8937. If you \nrecord the security on your books in the name of a nominee, \nyou must give the copy of Form 8937 to the nominee in lieu of \nthe holder. However, if you, your agent, or a plan you operate \nis listed as the nominee, you must give the copy of Form \n8937 to the holder.\nYou are considered to have given a copy of Form 8937 to \nall holders and nominees if you post a completed Form 8937 \nto your primary public website under the rules listed under \nPublic reporting, earlier.\nYou are not required to, but may, give a copy of Form \n8937 to a holder or nominee if the holder is an exempt \nrecipient. See Exempt recipients, earlier.\nYou may give holders and nominees a written statement \ninstead of a copy of Form 8937. The written statement must \ninclude the same information as provided on Form 8937 and \nmust indicate that the information is being reported to the \nIRS.\nTime for furnishing statements. You must give holders or \nnominees an issuer statement on or before January 15 of the \nyear following the calendar year of the organizational action. \nFor purposes of determining this deadline, a redemption \noccurs on the last day a holder may redeem a security. You \ncan give an issuer statement before the organizational action \nif you have determined the quantitative effect on basis. If you \nfile a corrected Form 8937 with the IRS, you must give a \ncorrected issuer statement by the later of the January 15 due \ndate above or 45 days after you determine the facts that \nresult in a different quantitative effect on basis from what was \npreviously reported.\nPenalties\nAgents. An issuer may use an agent, including a depositary, \nto satisfy these reporting requirements. However, the issuer \nremains liable for any penalty for any failure to comply unless \nTIP\nit is shown that the failure is due to reasonable cause and not \nwillful neglect. See sections 6721 through 6724.\nAcquiring and successor entities. An acquiring or \nsuccessor entity of an issuer must satisfy these reporting \nobligations if the issuer has not done so. If neither the issuer \nnor the acquiring or successor entity satisfies the reporting \nobligations, both are jointly and severally liable for any \napplicable penalties.\nSpecific Instructions\nPart I\nBoxes 1 and 2. Enter the issuer's name and employer \nidentification number (EIN).\nBoxes 3, 4, 5, 6, and 7. Enter the name, telephone number, \nemail address, and mailing address of a contact person.\nBoxes 8, 9, 10, 11, 12, and 13. For each security involved \nin the organizational action, enter the requested information. \nComplete all boxes that apply.\nNote. If a box does not apply, leave it blank.\nIn box 9, enter the classification of the security (such as \nstock) and include any description about the class of security \naffected.\nPart II\nFor each security involved in the organizational action, enter \nthe requested information.\nPaperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal Revenue \nlaws of the United States. You are required to give us the \ninformation. We need it to ensure that you are complying with \nthese laws and to allow us to figure and collect the right \namount of tax.\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. Books \nor records relating to a form or its instructions must be \nretained as long as their contents may become material in \nthe administration of any Internal Revenue law. Generally, \ntax returns and return information are confidential, as \nrequired by section 6103.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated \naverage time is:\nLearning about the law or the form. . . . . . .\n35 min.\nPreparing the form . . . . . . . . . . . . . . . . .\n40 min.\nRecordkeeping\n. . . . . . . . . . . . . . . . . . .\n2 hr., 52 min.\n-2-\nInstructions for Form 8937 (December 2017)\n" ]
f730.pdf	1217 Form 730 (PDF)	https://www.irs.gov/pub/irs-pdf/f730.pdf	[ "Form 730 \n(Rev. December 2017) \nDepartment of the Treasury \nInternal Revenue Service \nMonthly Tax Return for Wagers \n(Section 4401 of the Internal Revenue Code)\n▶ Go to www.irs.gov/Form730 for the latest information.\nOMB No. 1545-0235 \nFor IRS Use Only \nEnter your \nname, \naddress, \nemployer \nidentification \nnumber, \nand \nmonth and \nyear of \nreturn. \n▲\nName \nNumber, street, and room or suite no. \nCity or town, state or province, country, and ZIP or foreign postal code \nMonth and year \nEmployer identification number \nT \nFF \nFD \nFP \nI \nT \nCheck applicable boxes: \nFinal return \nAddress change \n1 \nGross amount of wagers accepted during month (not including laid-off wagers) (see instructions) \n.\n.\n1 \n2 \nGross amount of laid-off wagers accepted during month (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nAdd lines 1 and 2 .\n.\n.\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 \n4a Tax on wagers authorized under the law of the state in which \naccepted. Enter the amount of these wagers included in line \n3; multiply by the amount shown and enter the result \n.\n.\n. $ \n× 0.0025 =\n4a \nb Tax on wagers other than wagers described on line 4a. Enter \nthe amount of these wagers included in line 3; multiply by the \namount shown and enter the result \n.\n.\n.\n.\n.\n.\n.\n.\n. $ \n×\n0.02 = \n4b \nc Tax on wagers. 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.\n4c \n5 \nCredits. No credit is allowed unless supported by evidence (see instructions) \n.\n.\n.\n.\n.\n.\n.\n5 \n6 \nBalance due. Subtract line 5 from line 4c (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \nFile this return, your payment, and voucher with the IRS as shown under Where to file in the instructions. Make your check or money \norder payable to “United States Treasury.” Write your name, address, EIN, “Form 730,” and the tax period on it. \nSign \nHere \nUnder penalties of perjury, I declare that I have examined this return, including any accompanying certificates and statements, and to the best of my \nknowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any \nknowledge.\nKeep a copy \nof this return \nfor your \nrecords. \n▲\nSignature \nType or print your name below signature. \n▲\nDate \nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed\nPTIN\nFirm’s name ▶\nFirm’s address ▶\nFirm’s EIN ▶\nPhone no.\nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 20585U \nForm 730 (Rev. 12-2017) \n▼\nDetach Here and Mail With Your Payment and Form 730. \n▼\nForm 730-V \nForm \n730-V \n(Rev. December 2017) \nDepartment of the Treasury \nInternal Revenue Service \nPayment Voucher \n▶ Don’t staple or attach this voucher to your payment.\nOMB No. 1545-0235\n1 \nEnter your employer identification \nnumber. \n2 \nEnter the amount of your payment. ▶ \nMake your check or money order payable to “United States Treasury”\nDollars \nCents \n3 \nEnter year and month as shown on Form 730. \nY \nY \nY \nY \nM \nM \nSend Form 730, this voucher, and payment to: \nDepartment of the Treasury \nInternal Revenue Service \nOgden, UT 84201-0100 \n4 \nEnter your business name (individual name if sole proprietor). \nEnter your address. \nEnter your city, state, and ZIP code.\n", "Form 730 (Rev. 12-2017) \nPage 2 \nForm 730-V, Payment Voucher \nPurpose of Form \nComplete Form 730-V if you’re making a \npayment by check or money order with \nForm 730. We will use the completed voucher \nto credit your payment more promptly and \naccurately, and to improve our service to you. \nIf you have your return prepared by a third \nparty and a payment is required, provide this \npayment voucher to the return preparer. \nDon’t file Form 730-V if you’re paying the \nbalance due on Form 730, line 6, using the \nElectronic Federal Tax Payment System \n(EFTPS). See Line 6, later, for more \ninformation. \nSpecific Instructions \nBox 1. If you don’t have an EIN, you may \napply for one online. Go to the IRS website at \nwww.irs.gov/EIN. You also may apply for an \nEIN by faxing or mailing Form SS-4, \nApplication for Employer Identification \nNumber, to the IRS. \nBox 2. Enter the amount paid from line 6 of \nForm 730. \nBox 3. Enter the same date you entered on \npage 1 of Form 730. \nBox 4. Enter your name and address as \nshown on Form 730. \n• Enclose your check or money order made \npayable to “United States Treasury.” Be sure \nto enter your name, address, EIN, “Form \n730,” and the tax period on your check or \nmoney order. Don’t send cash. Don’t staple \nthis voucher or your payment to Form 730 (or \nto each other). \n• Detach the completed voucher and send it \nwith your payment and Form 730. See Where \nto file, later. \nSection references are to the Internal Revenue \nCode unless otherwise noted. \nFuture developments. For the latest \ninformation about developments related to \nForm 730 and its instructions, such as \nlegislation enacted after they were published, \ngo to www.irs.gov/Form730.\nWhat’s New\nEffective January 2018, send Form 730 and/or \nForm 730-V, Payment Voucher, to Ogden, UT. \nSee Where to file, later, for the updated \naddress.\nGeneral Instructions \nWho must file. You must file Form 730 and \npay the tax on wagers under section 4401(a) if \nyou: \n• Are in the business of accepting wagers, \n• Conduct a wagering pool or lottery, or \n• Are required to be registered and you \nreceived wagers for or on behalf of another \nperson but didn’t report that person’s name \nand address. \nUse Form 11-C, Occupational Tax and \nRegistration Return for Wagering, to register. \nExempt organizations. Organizations \nexempt from income tax under section 501 or \n521 are generally not exempt from the tax on \nwagering or the occupational tax. However, \nsee Lottery, later, for an exception. \nCompleting Form 730. If you aren’t using \nthe preaddressed Form 730, enter your name, \naddress, employer identification number (EIN), \nand the month (MM) and year (YYYY) for \nwhich this form is filed. \nRounding. You may round amounts to \nwhole dollars. If you do round, leave the entry \nfor the cents amounts blank. You can drop \namounts that are less than 50 cents, and \nincrease amounts that are 50 cents or more to \nthe next whole dollar. If you do round, do so \nfor all amounts. But if you have to add two or \nmore amounts to figure the amount to enter \non a line, include cents when adding and only \nround off the total. \nWhen to file. If you’re liable for the tax, file \nForm 730 for each month by the last day of \nthe month following the month for which \nyou’re reporting taxable wagers. The IRS \nwon’t send you a notice that a return is due. \nFile a return each month whether or not you \nhave taxable wagers to report. If you have no \ntax to report, write “None” in the entry space \nfor line 6 and sign and date Form 730. If you \nstop accepting wagers, check the final return \nbox above line 1. \nWhere to file. Send your return to:\nDepartment of Treasury \nInternal Revenue Service \nOgden, UT 84201-0100\nSpecific Instructions \nName and address. Enter the name shown \non the eligible entity’s most recently filed \nfederal income tax return. Include the suite, \nroom, or other unit number after the street \naddress. If the Post Office doesn’t deliver mail \nto the street address and the entity has a P.O. \nbox, show the box number instead of the \nstreet address. \nForeign address. Follow the country’s \npractice for entering the postal code. In some \ncountries the postal code may come before \nthe city or town name. Enter the full name of \nthe country using uppercase letters in English. \nLine 1. Enter the gross amount of wagers \naccepted during the month. Gross wagers are \nthe total of those wagers that are authorized \nand those wagers that aren’t authorized by \nthe state in which they are accepted. Include \nall charges connected with placing the wager, \nincluding any fee or charge incident to placing \nthe wager. If you can prove that the person \nplacing the wager has paid a separate charge \nequal to the tax, don’t include that amount in \nthe amount of the wager. Don’t include \nlaid-off wagers in this amount. \nWhat is taxed. The tax applies only to \nwagers accepted in the United States or \nplaced by a person who is in the United \nStates with a person who is a U.S. citizen or \nresident. \nTaxable wagers include those placed: \n• On a sports event or contest with a person \nengaged in the business of accepting wagers \non a sports event or contest;\n• In a wagering pool on a sports event or \ncontest if the pool is conducted for profit; or \n• In a lottery conducted for profit, including \nthe numbers game, policy, punch boards, and \nsimilar types of wagering. \n", "Form 730 (Rev. 12-2017) \nPage 3 \nSports event. A sports event includes \nevery type of amateur, scholastic, or \nprofessional sports competition, such as auto \nracing, baseball, basketball, billiards, bowling, \nboxing, cards, checkers, cricket, croquet, dog \nracing, football, golf, gymnastics, hockey, \nhorse racing, lacrosse, rugby, soccer, squash, \ntennis, track, tug of war, and wrestling. \nContest. A contest is any competition \ninvolving speed, skill, endurance, popularity, \npolitics, strength, or appearance, such as \nelections, the outcome of nominating \nconventions, dance marathons, log-rolling \ncontests, wood-chopping contests, \nweightlifting contests, beauty contests, and \nspelling bees. \nWagering pool. A wagering pool \nconducted for profit includes any method or \nscheme for giving prizes to one or more \nwinning bettors based on the outcome of a \nsports event, a contest, or a combination or \nseries of these events or contests if the \nwagering pool is managed and conducted for \nthe purpose of making a profit. A wagering \npool or lottery may be conducted for profit \neven if a direct profit doesn’t occur. If you \noperate the wagering pool or lottery with the \nexpectation of a profit in the form of increased \nsales, attendance, or other indirect benefits, \nyou conduct it for profit. \nLottery. This includes the numbers game, \npolicy, punch boards, and similar types of \nwagering. In general, a lottery conducted for \nprofit includes any method or scheme for the \ndistribution of prizes among persons who \nhave paid or promised to pay for a chance to \nwin the prizes. The winning prizes are usually \ndetermined by the drawing of numbers, \nsymbols, or tickets from a wheel or other \ncontainer, or by the outcome of a given event. \nIt doesn’t include either of the following \nkinds of events. \n• Games of a type in which usually the wagers \nare placed, winners are determined, and the \nprizes are distributed in the presence of \neveryone who placed a wager. Card games, \nroulette games, dice games, bingo, keno, and \ngambling wheels usually fall within this \nexception. \n• Drawings conducted by a tax-exempt \norganization, if the net proceeds of the \ndrawing don’t benefit a private shareholder or \nindividual. \nWhat isn’t taxed. The tax isn’t imposed on \nthe following five items. \n• Parimutuel wagering, including horse racing, \ndog racing, and jai alai, when it’s licensed \nunder state law.\n• Coin-operated devices, such as slot \nmachines, pinball machines, or video games.\n• Sweepstakes, wagering pools, or lotteries \nthat are conducted by an agency of a state, if \nthe wager is placed with the state agency or \nits authorized agents or employees.\n• Games of the type in which all persons \nplacing wagers in the game are present when \nwagers are placed, winners are determined, \nand prizes or other property are distributed. \n• Drawings conducted by an organization \nexempt from tax under sections 501 and 521, \nas long as the net proceeds of the drawing \ndon’t benefit a private shareholder or \nindividual. \nLine 2. Enter the gross amount of any laid-off \nwagers accepted during the month. Gross \nlaid-off wagers are the total of those laid-off \nwagers that are authorized and those that \naren’t authorized by the state in which they \nare accepted. \nLines 4a and 4b. Enter the applicable amount \nincluded in line 3. Multiply the amount by the \nrate shown and enter the result. The rate of \ntax depends on whether the wager is \nauthorized by the laws of the state in which \nthe wager was accepted. The lower rate \napplies to wagers that are authorized by state \nlaw. \nLine 5. You may be able to claim a credit for \nthe amount of any overpayment of tax or for \nthe amount of tax imposed with respect to a \nwager that you laid off. You may also use \nSchedule 6 (Form 8849), Other Claims, to \nmake a claim for refund. \nCredit for an overpayment of tax. \nGenerally, you may claim a credit for any \noverpayment of tax. The claim must be filed \nwithin 3 years from the time the Form 730 \nreporting the tax was filed or 2 years from the \ntime the tax was paid, whichever is later. No \ncredit is allowed unless a statement of the \nfacts involving the overpayment is attached \nthat includes the following information.\n• An explanation of the reason for claiming a \ncredit. \n• The date of payment and the amount of the \ntax. \n• Whether any previous claim covering the \namount involved, or any part, has been filed. \n• A statement that you: \n1. Haven’t collected (whether as a separate \ncharge or otherwise) the amount of the tax \nfrom the person that placed the wager on \nwhich the tax was imposed, or\n2. Have repaid the amount of the tax to the \nperson that placed the wager, or \n3. Have the written consent of the person \nthat placed the wager to the allowance of the \ncredit. The consent must be attached to the \nreturn. \nNote. If the overpayment relates to a laid-off \nwager accepted by you, one of the three \nstatements in the previous bullet must be \nattached for both the person who placed the \nlaid-off wager with you and the person who \nplaced the original wager. \nCredit for wagers laid off by you. If you \naccept a wager and lay off all or a part of that \nwager with a person who is liable for tax, \nfollow the rules below to claim a credit \ndepending on whether or not you paid the tax. \nIf you haven’t paid the tax, you may claim a \ncredit on Form 730 in the amount of the tax \ndue for the laid-off wager, if the certificate \ndescribed in Regulations section 44.6419-2(d) \nis attached to Form 730 for the month during \nwhich the wager was accepted and laid off. \nIf you have paid the tax, you may claim a \ncredit for the tax paid on the laid-off amount. \nThe claim must be filed within 3 years from \nthe time the return reporting the tax was filed \nor 2 years from the time the tax was paid, \nwhichever is later. Interest won’t be allowed \non a credit for the tax imposed on a wager \nthat you laid off. \nNo credit is allowed unless the following \ninformation is attached to the return for each \nlaid-off wager: \n• The certificate described in Regulations \nsection 44.6419-2(d). \n• A statement that includes (a) the reason for \nthe credit, (b) the month in which the tax was \npaid, (c) the date of payment, and (d) whether \nany previous claim covering all or part of the \namount involved has been filed. \nLine 6. If line 4c is more than line 5, enter the \ndifference on line 6. You don’t have to pay if \nline 6 is under $1.00. You may pay the \namount shown on line 6 using the Electronic \nFederal Tax Payment System (EFTPS) or by \ncheck or money order. If you pay using \nEFTPS, don’t file Form 730-V, Payment \nVoucher. \nElectronic payment. Now, more than ever \nbefore, businesses can enjoy the benefits of \npaying their federal taxes electronically. \nWhether you rely on a tax professional or \nhandle your own taxes, the IRS offers you a \nconvenient program to make it easier. Spend \nless time on taxes and more time running your \nbusiness. Use EFTPS to your benefit. For \ninformation on EFTPS, visit www.eftps.gov or \ncall EFTPS Customer Service at \n1-800-555-4477. \nPaid Preparer Use Only\nA paid preparer must sign Form 730 and \nprovide the information in the Paid Preparer \nUse Only section at the end of the form if the \npreparer was paid to prepare the form and \nisn’t an employee of the filing entity. The \npreparer must give you a copy of the form in \naddition to the copy to be filed with the IRS. \nIf you’re a paid preparer, enter your \nPreparer Tax Identification Number (PTIN) in \nthe space provided. If you work for a tax \npreparation firm, you must also enter the \nfirm’s name, address, and EIN. However, you \ncan’t use the PTIN of the tax preparation firm \nin place of your PTIN.\nYou can apply for a PTIN online or by filing \nForm W-12, IRS Paid Preparer Tax \nIdentification Number (PTIN) Application and \nRenewal. For more information about applying \nfor a PTIN online, visit the IRS website at \nwww.irs.gov/PTIN. \n", "Form 730 (Rev. 12-2017) \nPage 4 \nRecordkeeping. Keep copies of your tax \nreturns, records, and accounts of all \ntransactions to show that the correct \ntax has been paid. Keep records to support \nall adjustments claimed and all exemptions at \nleast 4 years from the latest of the following \ndates: when the tax became due, when \nyou paid the tax, when you claimed an \nadjustment, or when you filed a claim for \nrefund. Always keep your records available for \nIRS inspection. \nPenalties. Avoid penalties and interest by \nfiling returns and paying taxes when due. The \nlaw provides penalties for filing a return late, \npaying taxes late, failing to file a return, \nnegligence, and fraud. These penalties are in \naddition to the interest charge on late \npayments. The penalty for filing a return late \nor paying the tax late won’t be imposed if you \ncan show that the failure to file a timely return \nor timely pay the tax is due to reasonable \ncause. \nIf you receive a notice about a penalty after \nyou file this return, reply to the notice with an \nexplanation and we will determine if you meet \nreasonable-cause criteria. Don’t attach an \nexplanation when you file your return.\nTaxpayer Advocate Service \nIs Here To Help You\nWhat Is the Taxpayer Advocate \nService?\nThe Taxpayer Advocate Service (TAS) is an \nindependent organization within the IRS that \nhelps taxpayers and protects taxpayer rights. \nOur job is to ensure that every taxpayer is \ntreated fairly and that you know and \nunderstand your rights under the Taxpayer Bill \nof Rights.\nWhat Can the Taxpayer Advocate \nService Do For You?\nWe can help you resolve problems that you \ncan’t resolve with the IRS. And our service is \nfree. If you qualify for our assistance, you will \nbe assigned to one advocate who will work \nwith you throughout the process and will do \neverything possible to resolve your issue. TAS \ncan help you if:\n• Your problem is causing financial difficulty \nfor you, your family, or your business,\n• You face (or your business is facing) an \nimmediate threat of adverse action, or\n• You’ve tried repeatedly to contact the IRS \nbut no one responded, or the IRS hasn’t \nresponded by the date promised.\nHow Can You Reach Us?\nWe have offices in every state, the District of \nColumbia, and Puerto Rico. Your local \nadvocate’s number is in your local directory \nand at www.irs.gov/advocate/local-taxpayer-\nadvocate. You also can call us at \n1-877-777-4778.\nHow Can You Learn About Your \nTaxpayer Rights?\nThe Taxpayer Bill of Rights describes 10 basic \nrights that all taxpayers have when dealing \nwith the IRS. Our Tax Toolkit at \nTaxpayerAdvocate.IRS.gov can help you \nunderstand what these rights mean to you \nand how they apply. These are your rights. \nKnow them. Use them.\nHow Else Does the Taxpayer \nAdvocate Service Help Taxpayers?\nTAS works to resolve large-scale problems \nthat affect many taxpayers. If you know of one \nof these broad issues, please report it to us at \nIRS.gov/SAMS.\nLow Income Taxpayer Clinics\nLow Income Taxpayer Clinics (LITCs) are \nindependent from the IRS. LITCs represent \nindividuals whose income is below a certain \nlevel and need to resolve tax problems with \nthe IRS, such as audits, appeals, and tax \ncollection disputes. In addition, clinics can \nprovide information about taxpayer rights and \nresponsibilities in different languages for \nindividuals who speak English as a second \nlanguage. Services are offered for free or a \nsmall fee. To find a clinic near you, visit \nTaxpayerAdvocate.IRS.gov/LITCmap or see \nIRS Publication 4134, Low Income Taxpayer \nClinic List.\nDisclosure of information on wagering \ntaxes. Except for administering or enforcing \nInternal Revenue taxes, neither the Treasury \nDepartment nor any of its employees may \ndisclose documents, records, or information \nobtained through them that a taxpayer \nsupplies in connection with wagering taxes. \nAlso, certain documents related to wagering \ntaxes and information obtained through them \nthat relates to wagering taxes may not be \nused against the taxpayer in any nontax \ncriminal proceeding. See section 4424 for \nmore details. \nPaperwork Reduction Act Notice. We ask \nfor the information on Form 730 to carry out \nthe Internal Revenue laws of the United \nStates. You’re required to give us the \ninformation. We need it to ensure that you’re \ncomplying with these laws and to allow us to \nfigure and collect the right amount of tax. \nSection 4401 imposes a tax on wagering. \nForm 730 is used to determine the amount of \nthe tax. Routine uses of this information \ninclude giving it to the Department of Justice \nfor civil and criminal litigation, and to cities, \nstates, and the District of Columbia, and U.S. \ncommonwealths and possessions for use in \nadministering their tax laws. We may also \ndisclose this information to other countries \nunder a tax treaty, to federal and state \nagencies to enforce federal nontax criminal \nlaws, or to federal law enforcement and \nintelligence agencies to combat terrorism. If \nyou fail to provide this information in a timely \nmanner or provide false information, you may \nbe liable for penalties and interest. \nYou aren’t required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB control \nnumber. Books or records relating to a form \nor its instructions must be retained as long as \ntheir contents may become material in the \nadministration of any Internal Revenue law. \nGenerally, tax returns and return information \nare confidential, as required by section 6103. \nThe time needed to complete and file \nForm 730 will vary depending on individual \ncircumstances. The estimated average times \nare: Recordkeeping, 6 hr., 27 min.; Learning \nabout the law or the form, 47 min.; \nPreparing, copying, assembling, and \nsending the form to the IRS, 56 min. \nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making Form 730 simpler, we \nwould be happy to hear from you. You can \nsend us comments from www.irs.gov/\nFormComments. Or you can write to:\nInternal Revenue Service \nTax Forms and Publications \nSE:W:CAR:MP:TFP \n1111 Constitution Ave. NW, IR-6526 \nWashington, DC 20224 \nDon’t send Form 730 to this office. Instead, \nsee Where to file, earlier. \n" ]
f14454.pdf	1217 Form 14454 (PDF)	https://www.irs.gov/pub/irs-pdf/f14454.pdf	[ "Form 14454 \n(December 2017) \nOMB Number \n1545-2241\nCatalog Number 61606G\nwww.irs.gov\nForm 14454 (Rev. 12-2017) \nDepartment of the Treasury–Internal Revenue Service \nAttachment to Offshore Voluntary Disclosure Letter \n(One attachment is required for each financial institution)\nPlease ensure all pages of Form 14454 include your name, the last four digits of your taxpayer identification number, the name of the \nforeign financial institution, and the account number for which you are responding. \nFor each foreign financial account of which you have control or are a beneficial owner, provide the following information.\nTaxpayer Name\nLast Four Digits of Taxpayer Identification Number\n1a. Foreign Financial Institution Name\n1b. Account Number\n2. Address, including country, where the account was established (If different, address, \nincluding country, where account is currently located)\n3. Date the account was opened DO NOT LEAVE BLANK \n(if unsure, please estimate)\n4a. Is the account still open?\nYes\nNo\n4b. If “No,” when was the account closed\n5. Identify the individual(s), affiliates and/or organization(s) (e.g., banks, independent financial advisors, trust or corporate service providers) who advised or \nassisted you in opening and using/maintaining the account. Include contact information for individual(s), affiliates, and/or organization(s)\n6a. Explain all communications you had regarding the opening and use/maintenance of the account. Identify the individuals (whether affiliated with the \nforeign financial institution or independent from the financial institution), dates, and form (e.g., face-to-face meeting, phone, email, fax, etc.) of the communication.\n6b. Any meetings, phone calls, faxes, emails, or any other communications from these individuals to you in the U.S.?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\nIf “Yes,” where\n6c. Are any of the individuals a business person (advisor), accountant, attorney, or return preparer in the U.S.?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\nIf “Yes,” identify which organization(s)\n7. With respect to communications you had about your foreign financial account, provide the following:\n7a. Did a representative of the foreign financial institution or advisor visit you in the United States regarding the offshore account?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\n7b. Did a representative of the foreign financial institution or advisor suggest to you the use of offshore accounts, offshore investments, offshore \nentities, or particular foreign countries as a way of avoiding the disclosure of your ownership of the account or avoiding taxes?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\nIf “Yes,” provide the dates and locations for all meetings\n", "Page 2\nCatalog Number 61606G\nwww.irs.gov\nForm 14454 (Rev. 12-2017) \nTaxpayer Name\nLast Four Digits of Taxpayer Identification Number\n1a. Foreign Financial Institution Name\n1b. Account Number\n7c. Did a representative of the foreign financial institution or advisor suggest to you the use of practices, such as holding mail at the institution, using \nprepaid phone cards, using credit or debit cards, communicating via fax or email, bank storage of account documentation, or conducting face-to-\nface-meetings, to avoid the disclosure of your ownership of the account?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\n7d. Did a representative of the foreign financial institution, one of its U.S. subsidiaries, or advisor provide services in the U.S. related to offshore \naccounts (e.g., facilitating opening accounts, reviewing account activity, forwarding account statements, providing investment and/or tax advice, \netc.)?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\n7e. Did a representative of the foreign financial institution or advisor suggest you meet in a jurisdiction outside the U.S. and other than where the \ninstitution is located?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\nIf “Yes,” provide the dates and locations for all meetings\n7f. Did a representative of the foreign financial institution or advisor suggest you either not file a voluntary disclosure with the IRS or repatriate the \nforeign funds into the U.S.?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\n7g. Did an advisor or other person attempt to influence you to move funds from one foreign financial institution to another or from one foreign country \nto another?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\n8a. What documentation was received by or shown to you regarding opening and maintenance of the account (e.g., account statements, account opening \ndocuments, etc.)?\n8b. Who showed you the documentation and when?\n8c. Did you retain any of the documents?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\nIf “Yes,” identify the documents retained\nIf “No,” explain why you did not retain them\n9. Were you able to make deposits to or withdrawals from your account through the use of a U.S. domestic branch office of the foreign financial \ninstitution?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\n", "Page 3\nCatalog Number 61606G\nwww.irs.gov\nForm 14454 (Rev. 12-2017) \nTaxpayer Name\nLast Four Digits of Taxpayer Identification Number\n1a. Foreign Financial Institution Name\n1b. Account Number\n10a. Did you or someone on your behalf make deposits (beyond the initial opening deposit) to the account?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\nEntity name\nTelephone number\nAddress\nIf “Yes,” respond to the following:\n10b. How did you make a deposit (e.g., in person, online, phone, ATM, use of third-party, etc.)?\n10c. What form were the deposits in (e.g., cash, check, wire, traveler’s check, etc.)?\n10d. What documents did you receive when a deposit was made (e.g., receipt, credit memo, etc.)?\n10e. If funds were transferred from other financial institutions, provide the following information (if more space is needed, attach additional pages)\nFinancial Institution(s)/Location(s)\nName on account(s)\nAmount of transfer(s)\nDate(s) of transfer\n11a. Did you or someone on your behalf withdraw money from the account?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\nEntity name\nTelephone number\nAddress\nIf “Yes,” respond to the following:\n11b. How were the funds withdrawn (e.g., in person, online, phone, ATM, use of third-party, etc.)?\n11c. What form were the withdrawals in (e.g., cash, check, wire, debit, etc.)?\n11d. What documents were received when a withdrawal was made (e.g., receipt, debit memo, etc.)?\n11e. If funds were transferred to other offshore financial institutions, provide the following information (if more space is needed, attach additional pages)\nFinancial Institution(s)/Location(s)\nName on account(s)\nAmount of transfer(s)\nDate(s) of transfer\n12a. Did you move any funds into the United States during the life of the account?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\nEntity name\nTelephone number\nAddress\nIf “Yes,” respond to the following:\n12b. In what form did you move the funds (e.g., cash, check, wire, bank checks, etc.)?\n12c. Did you engage in any transactions or series of transactions or use any third parties or other methods or schemes to move the money back into the \nUnited States (e.g. loans, business invoices, other entities, third parties, etc.)? If yes, explain and identify all individuals and entities involved\n", "Page 4\nCatalog Number 61606G\nwww.irs.gov\nForm 14454 (Rev. 12-2017) \nTaxpayer Name\nLast Four Digits of Taxpayer Identification Number\n1a. Foreign Financial Institution Name\n1b. Account Number\n12d. Provide the following information about the U.S. Financial Institution(s) to which the funds were transferred (if more space is needed, attach additional \npages)\nFinancial Institution(s)/Location(s)\nName on account(s)\nAmount of transfer(s)\nDate(s) of transfer\n13a. Did you move any funds to a country outside the jurisdiction of the country where the account was held?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nRelated entities\nYes\nNo\nAddress\nTelephone number\nEntity name\n13b. If funds were transferred to other financial institutions, provide the following information:\nFinancial Institution(s)/Location(s)\nName on account(s)\nAmount of transfer(s)\nDate(s) of transfer\n14a. Are there other individuals affiliated with the account(s)?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\n14b. If “Yes,” identify each person affiliated with each account, including the nature of their relationship to the account (e.g., owner, beneficial owner, power of \nattorney, signatory authority, etc.)\n15a. Is an entity affiliated with the account(s)?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nIf “Yes,” respond to the following for each entity:\n15b. Identify the entity, including the nature of its relationship to the account (e.g., nominee owner, beneficial owner, power of attorney, parent entity of corporate \naccount holder, etc.)\n15c. Identify the entity’s formal structure (e.g., corporation, foundation, trust, etc.)\n15d. Identify the country where the entity was organized\n15e. Identify the individual(s) and/or organization(s) (e.g., the foreign bank, an outside professional, etc.) who suggested forming the entity and who formed the \nentity\n15f. Identify the individual(s) or organization(s) that managed the entity\n15g. Is the entity still in existence?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\n", "Page 5\nCatalog Number 61606G\nwww.irs.gov\nForm 14454 (Rev. 12-2017) \nTaxpayer Name\nLast Four Digits of Taxpayer Identification Number\n1a. Foreign Financial Institution Name\n1b. Account Number\n15h. Was a business person (advisor), accountant, attorney, or return preparer in the U.S. involved in setting up the entity or in advising its use?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nIf “Yes,” identify the individual(s)\n15i. Was a U.S. bank, brokerage firm or other financial services company involved in setting up the entity or in advising its use?\nTaxpayer\nYes\nNo\nSpouse\nYes\nNo\nIf “Yes,” identify the bank, firm, or company\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 \ninformation is sections 6001, 6109, 7801, 7803 and the regulations thereunder. This information will be used to determine and collect the correct amount \nof tax under the terms of the offshore voluntary disclosure program. You are not required to apply for participation in the offshore voluntary disclosure \nprogram. However, if you choose to apply, you are required to provide all information requested on the offshore voluntary disclosure letter, as well as \nany necessary attachments. \nYou are not required to provide the information requested on a document that is subject to the Paperwork Reduction Act unless the document \ndisplays a valid OMB control number. Books or records relating to a document or its instructions must be retained as long as their contents may become \nmaterial in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. \nSection 6103, however, allows or requires the Internal Revenue Service to disclose or give this information to others as described in the Internal \nRevenue Code. For example, we may disclose this information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, \nstates, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this information to other \ncountries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence \nagencies to combat terrorism. Failure to provide this information may delay or prevent processing your application. Providing false information may \nsubject you to penalties. \nThe time needed to complete and submit the foreign account or asset statement will vary depending on individual circumstances. The estimated \naverage time is: 2 hour. \n If you have comments concerning the accuracy of this time estimate or suggestions for making the foreign account or asset statement simpler, we \nwould be happy to hear from you. Comments should be sent to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T:\nSP, Washington, DC 20224.\n" ]
f11c.pdf	1217 Form 11-C (PDF)	https://www.irs.gov/pub/irs-pdf/f11c.pdf	[ "Form 11-C \n(Rev. December 2017) \nDepartment of the Treasury \nInternal Revenue Service \nOccupational Tax and Registration Return for Wagering \n▶ Go to www.irs.gov/Form11C for the latest information. \nReturn for period from \n(Month and day) \n, \n(Year) \nto June 30, \n(Year) \nOMB No. 1545-0236\nType \nor \nPrint\nName \nEmployer identification number \nNumber, street, and room or suite no. \nCity or town, state or province, country, and ZIP or foreign postal code \nCheck one: \nFirst return \nRenewal return \nSupplemental registration (Don’t complete lines 1, 2, 4, 5, or 6.) \nDaytime telephone number\nBusiness address (if different from your home address or address entered above) \nAlias, style, or trade name, if any \nFor IRS Use Only \nT $ \n1 \nFF \n2 \nFP \n3 \nI \n4 \nT $ \n5 \nPart I \nOccupational Tax \n1 \nEnter the date (month and day) you’ll start accepting wagers during the tax period .\n.\n.\n.\n2 \nTax (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n$ \nSee the attached Form 11-C(V), Payment Voucher, for how to make your payments. \n3 \nCheck one: \nPrincipal \nAgent accepting wagers for another (see instructions) \nPart II \nAdditional Information (for principal only) \n4 \nIf the taxpayer is a firm, partnership, or corporation, give the true name of each member or officer. \nTrue name\nTitle\nHome address\nSocial security number\n5 \nAre you or will you be engaged in the business of accepting wagers on your own account? .\n.\n.\n.\n.\nYes\nNo\nIf “Yes,” complete a, b, and c. \na Name and address where each business is or will be conducted: \nName of location\nAddress (number and street)\nCity or town, state or province, country, and ZIP or foreign postal code\nb Number of agents engaged in receiving wagers on your behalf ▶\nc True name, address, and employer identification number of each agent: \nTrue name\nAddress\nEmployer identification number\nFor Privacy Act and Paperwork Reduction Act Notice, see instructions. \nCat. No. 16166V \nForm 11-C (Rev. 12-2017) \n", "Form 11-C (Rev. 12-2017) \nPage 2 \nPart III \nAdditional Information (for agents accepting wagers on behalf of others) \n6 \nIf you receive or will be receiving wagers on behalf of, or as an agent for, some other person or persons, give the true name, \naddress, and employer identification number of each person. \nTrue name\nAddress\nEmployer identification number\nPart IV \nSupplemental Registration (see instructions) \n7 \nExplain why you’re filing a supplemental registration. Include the date of the event. \nSign \nHere\nUnder penalties of perjury, I declare that I’ve examined this return and/or registration (including any accompanying statements or lists), and to the best of my \nknowledge and belief, it’s true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any \nknowledge.\n▲\nSignature of officer\nDate\n▲\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 11-C (Rev. 12-2017) \n", "Form 11-C (Rev. 12-2017) \nPage 3 \nSection references are to the Internal Revenue Code \nunless otherwise noted.\nFuture Developments \nFor the latest information about developments related to \nForm 11-C and its instructions, such as legislation \nenacted after they were published, go to www.irs.gov/\nForm11C. \nWhat’s New\nEffective January 2018, send Form 11-C and/or Form \n11-C(V), Payment Voucher, to Ogden UT. See Where to \nfile, later, for the updated address. \nGeneral Instructions \nPurpose of form. Form 11-C is used to register certain \ninformation with the IRS and to pay the occupational tax \non wagering. You must pay the occupational tax if you \naccept taxable wagers for yourself or another person. \nThere are two amounts of occupational tax ($50 or $500). \nOne or the other applies depending on whether the \nwagers you accept are authorized by the laws of the state \nin which you accept the wager. See Line 2 later to \ndetermine your occupational tax. Your cancelled check is \nproof of registration and payment. \nWho must file. File Form 11-C if you’re a principal or an \nagent. \n1. A principal is a person who is in the business of \naccepting taxable wagers for his or her own account. \nThis is the person who makes a profit or risks loss \ndepending on the outcome of the event or contest for \nwhich the wager is accepted. \n2. An agent is a person who accepts taxable wagers \non the principal’s behalf. \nTaxable wagers include those placed: \n• On a sports event or contest with a person engaged in \nthe business of accepting wagers on a sports event or \ncontest. \n• In a wagering pool on a sports event or contest if the \npool is conducted for profit. \n• In a lottery conducted for profit (other than a state-\nconducted lottery). The term lottery includes the numbers \ngame, policy, punch boards, and similar types of \nwagering. \nWhat isn’t taxed. The tax isn’t imposed on the following \nfive items. \n• A parimutuel wagering enterprise, including horse \nracing, dog racing, and jai alai, when licensed under the \nlaws of the state in which accepted.\n• Coin-operated devices, such as pinball machines.\n• Sweepstakes, wagering pools, or lotteries that are \nconducted by an agency of a state, if the wager is placed \nwith the state agency or its authorized agents or \nemployees.\n• Games of the type in which usually all persons placing \nwagers in the game are present when wagers are placed, \nwinners are determined, and prizes or other property are \ndistributed.\n• Drawings conducted by an organization exempt from \ntax under sections 501 or 521, as long as the net \nproceeds of the drawing don’t inure to the benefit of a \nprivate shareholder or individual.\nDefinitions. See the Instructions for Form 730, Monthly \nTax Return for Wagers, for the definition of sports event, \ncontest, wagering pool, and lottery. \nWhen to file. File the first return before wagers are \naccepted. After that, file a renewal return by July 1 for \neach year wagers are accepted. A first return also is due \nin certain situations in which there has been a change in \nownership or control. The return must be filed within 30 \ndays after new members are admitted to a firm or \npartnership, a corporation is formed to continue the \nbusiness of a partnership, or a stockholder continues the \nbusiness of a dissolved corporation. \nEmployer Identification Number (EIN). Enter your EIN. If \nyou don’t have an EIN, apply for one online. Go to the IRS \nwebsite at www.irs.gov/EIN. You also may apply for an \nEIN by faxing or mailing Form SS-4, Application for \nEmployer Identification Number, to the IRS.\nAddress. If you’re an individual, enter your home \naddress. \nSignature. Form 11-C must be signed by a person who \nhas authority to sign for the taxpayer. \nWhere to file. Send Form 11-C, your check or money \norder, and Form 11-C(V) to: \nDepartment of the Treasury \nInternal Revenue Service \nOgden, UT 84201-0101\nSend the return using the U.S. Postal Service or other \ndesignated private delivery service. See the instructions \nfor your income tax return for more information about \nprivate delivery services. \nPenalties. There are penalties for not filing on time, for \naccepting wagers before paying the tax, and for willfully \nfailing to file the return. There also are penalties for \nmaking, or helping to make, false returns, documents, or \nstatements. \nIf you receive a notice about a penalty after you file this \nreturn, reply to the notice with an explanation and we will \ndetermine if you meet reasonable-cause criteria. Don’t \nattach an explanation when you file your return.\nDisclosure of information on wagering taxes. Except \nfor administering or enforcing Internal Revenue taxes, \nneither the Treasury Department nor any of its \nemployees may disclose documents, records, or \ninformation obtained through them that a taxpayer \nsupplies in connection with wagering taxes. Also, certain \ndocuments related to wagering taxes and information \nobtained through them that relates to wagering taxes \nwon’t be used against the taxpayer in any nontax criminal \nproceeding. See section 4424 for more details. \nRefund. A refund for an overpayment of the occupational \ntax may be claimed on Form 8849, Claim for Refund of \nExcise Taxes, using Schedule 6 (Form 8849), Other \nClaims. See the Instructions for Form 8849 for details. \nSpecific Instructions \nReturn period. Enter the month, day, and year the return \nperiod begins. Also, enter the ending year. Write the year \nas a four-digit number (for example, 2017 or 2018). \n", "Form 11-C (Rev. 12-2017) \nPage 4 \nLine 1. Enter the day and month that you will start \naccepting wagers. A full month’s tax is due regardless of \nwhich day you start accepting wagers during a month. \nLine 2. Use the table below to determine the tax. The \n$50 tax applies if all wagers (including those accepted by \nan agent for another) are authorized under the laws of the \nstate in which accepted. If you intend to accept wagers \nthat aren’t authorized by the state, the $500 tax applies. \nThe tax is payable for the period that begins July 1 of \neach year. If you start accepting wagers after July 31, the \ntax is prorated for the first year. \nNote: This tax is paid once for each period that begins \nJuly 1. If you’re required to file a supplemental \nregistration, don’t pay the tax a second time. \nIf you start \naccepting \nwagers in \n$500 \ntax \n$50 \ntax \nJuly .\n.\n.\n.\n.\n.\n. $500.00 \n.\n.\n.\n. $50.00 \nAugust .\n.\n.\n.\n.\n.\n 458.33 \n.\n.\n.\n.\n 45.83\nSeptember .\n.\n.\n.\n 416.66 \n.\n.\n.\n.\n 41.66\nOctober \n.\n.\n.\n.\n.\n 375.00 \n.\n.\n.\n.\n 37.50\nNovember \n.\n.\n.\n.\n 333.33 \n.\n.\n.\n.\n 33.33\nDecember \n.\n.\n.\n.\n 291.66 \n.\n.\n.\n.\n 29.16\nJanuary \n.\n.\n.\n.\n.\n 250.00 \n.\n.\n.\n.\n 25.00\nFebruary .\n.\n.\n.\n.\n 208.33 \n.\n.\n.\n.\n 20.83\nMarch .\n.\n.\n.\n.\n.\n 166.66 \n.\n.\n.\n.\n 16.66\nApril .\n.\n.\n.\n.\n.\n.\n 125.00 \n.\n.\n.\n.\n 12.50\nMay .\n.\n.\n.\n.\n.\n.\n 83.33 \n.\n.\n.\n.\n 8.33\nJune \n.\n.\n.\n.\n.\n.\n 41.66 \n.\n.\n.\n.\n 4.16\nPayment voucher. Complete Form 11-C(V), Payment \nVoucher, and file it with Form 11-C and your payment. \nLine 3. You must check one of the boxes. See Who must \nfile, earlier, for the definition of principal and agent. \nPrincipals are liable for the excise tax on wagers, which is \nreported and filed monthly on Form 730. \nLines 4 and 5. These lines are to be completed by \nprincipals only. Enter applicable information for officers \nand/or partners of the company on line 4. Enter on line \n5a the name and address of each location where \nbusiness will be conducted. Enter the number of agents \nwho accept wagers for you on line 5b and their names, \naddresses, and EINs on line 5c. \nLine 6. This line is to be completed by agents accepting \nwagers on behalf of another. Enter the name, address, \nand EIN of each person or company on whose behalf you \naccept wagers. \nSupplemental Registration \nLine 7. If you, as a principal, change your home or \nbusiness address, you must file a supplemental \nregistration before accepting wagers at the new address \nor by the end of the 30-day period after the change, \nwhichever occurs first. If you engage a new agent to \nreceive wagers, you must file, within 10 days of engaging \nthe agent, a supplemental registration reporting the \nagent’s name, address, and EIN.\nYou must file a supplemental registration within 30 \ndays of the occurrence of any of the following events.\n• As the surviving spouse or child, executor, \nadministrator, or other legal representative, you continue \nfor the remainder of the period the business of a \ndeceased person who paid the occupational tax.\n• As a receiver, trustee in bankruptcy, or assignee for \ncreditors, you continue the business for the remainder of \nthe period. \n• There is a change of members of a partnership which is \na principal.\n• There is a name change of a corporation which is a \nprincipal.\nAgents. You must complete line 7 if you have \npreviously filed Form 11-C and are engaged to receive \nwagers for another. You must register the name, \naddress, and EIN of each new person who engaged you \nwithin 10 days after being engaged. \nHow to file a supplemental registration. Complete the \nname, address, EIN, business address, and alias lines.\n• Check the “supplemental registration” box.\n• Check the applicable box on line 3 and enter the \ninformation that has changed on line 7, including the date \nof the event of change.\n• Don’t complete lines 1, 2, 4, 5, or 6 for a supplemental \nregistration. \nPaid Preparer Use Only \nA paid preparer must sign Form 11-C and provide the \ninformation in the Paid Preparer Use Only section at the \nend of the form if the preparer was paid to prepare the \nform and isn’t an employee of the filing entity. The \npreparer must give you a copy of the form in addition to \nthe copy to be filed with the IRS. If you’re a paid preparer, \nenter your Preparer Tax Identification Number (PTIN) in \nthe space provided. Include your complete address. If \nyou work for a firm, you also must enter the firm’s name \nand the EIN of the firm. However, you can’t use the PTIN \nof the tax preparation firm in place of your PTIN. You can \napply for a PTIN online or by filing Form W-12, IRS Paid \nPreparer Tax Identification Number (PTIN) Application and \nRenewal. For more information about applying for a PTIN \nonline, visit the IRS website at www.irs.gov/PTIN. \n", "Form 11-C (Rev. 12-2017) \nPage 5 \nPrivacy Act and Paperwork Reduction \nAct Notice \nWe ask for the information on Form 11-C to carry out the \nInternal Revenue laws of the United States. You’re \nrequired to give us the information. We need it to ensure \nthat you’re complying with these laws and to allow us to \nfigure and collect the right amount of tax. Section 4411 \nimposes a special tax on each person who is engaged in \nreceiving wagers for or on behalf of any person liable for \nthe tax on wagers. Section 4412 requires that person to \nregister with the IRS. Form 11-C is used to determine the \namount of the tax you owe and to register certain \ninformation with the IRS. Section 6109 requires you to \nprovide your identification number. Unless specifically \nprohibited by law, routine uses of this information include \ngiving it to the Department of Justice for civil and criminal \nlitigation; to cities, states, the District of Columbia, and \nU.S. commonwealths and possessions for use in \nadministering their tax laws; to other countries under a \ntax treaty; to federal and state agencies to enforce federal \nnontax criminal laws; or to federal law enforcement and \nintelligence agencies to combat terrorism. If you fail to \nprovide this information in a timely manner, you may be \nsubject to penalties. \nYou aren't required to provide the information \nrequested on a form that is subject to the Paperwork \nReduction Act unless the form displays a valid OMB \ncontrol number. Books or records relating to a form or its \ninstructions must be retained as long as their contents \nmay become material in the administration of any Internal \nRevenue law. Generally, tax returns and return \ninformation are confidential, as required by section 6103. \nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated \nburden for this form is: Recordkeeping, 3 hr., 49 min.; \nLearning about the law or the form, 57 min.; Preparing \nthe form, 2 hr., 0 min.; and Copying, assembling, and \nsending the form to the IRS, 16 min. \nIf you have comments concerning the accuracy of \nthese time estimates or suggestions for making this form \nsimpler, we’d be happy to hear from you. You can send \nus comments from www.irs.gov/FormComments. Or you \ncan write to:\nInternal Revenue Service \nTax Forms and Publications \n1111 Constitution Ave. NW, IR-6526 \nWashington, DC 20224\nDon’t send the form to this address. Instead, see \nWhere to file, earlier. \n", "Form 11-C(V), \nPayment Voucher \nPurpose of Form \nComplete Form 11-C(V), Payment Voucher, and file it \nwith Form 11-C, Occupational Tax and Registration \nReturn for Wagering. We will use Form 11-C(V) to credit \nyour payment more promptly and accurately, and to \nimprove our service to you. \nIf you have your return prepared by a third party, \nprovide Form 11-C(V) to the return preparer. \nSpecific Instructions \nBox 1. If you don’t have an EIN, apply for one online. Go \nto the IRS website at www.irs.gov/EIN. You also may \napply for an EIN by faxing or mailing Form SS-4, \nApplication for Employer Identification Number, to the \nIRS. \nBox 2. Enter the amount paid with Form 11-C. \nBox 3. Enter the same year and month you entered on \nthe “Return for period from” line at the top of Form 11-C. \nFor example, if your return is for the full period that begins \nJuly 1, 2017, enter 201707. \nBox 4. Enter your name and address as shown on Form \n11-C. \n• Enclose your check or money order made payable to \n“United States Treasury.” Be sure to enter your EIN, \n“Form 11-C,” and the tax period on your check or money \norder. Don’t send cash. Don’t staple Form 11-C(V) or your \npayment to Form 11-C (or to each other). \n• Detach Form 11-C(V) and send it with your payment \nand Form 11-C. See Where to file, earlier. \n▼ Detach Here and Mail With Your Payment and Form 11-C. ▼\nForm \n11-C(V) \n(Rev. December 2017) \nDepartment of the Treasury \nInternal Revenue Service \nPayment Voucher \n▶ Don’t staple or attach this voucher to your payment or Form 11-C. \nOMB No. 1545-0236\n1 Enter your employer identification \nnumber. \n2 Enter the amount of your payment. ▶ \nMake your check or money order payable to “United States Treasury”\nDollars \nCents \n3 Enter year and month as shown on Form 11-C. \nY\nY\nY\nY\nM\nM\nSend Form 11-C, this voucher, and payment to: \n Department of the Treasury \nInternal Revenue Service \nOgden, UT 84201-0101\n4 Enter your business name (individual name if sole proprietor). \nEnter your address. \nEnter your city or town, state or province, country, and ZIP or foreign postal code.\n" ]
f14773a.pdf	1217 Form 14773-A (PDF)	https://www.irs.gov/pub/irs-pdf/f14773a.pdf	[ "Catalog Number 68987G\nwww.irs.gov\nForm 14773-A (Rev. 12-2017)\nForm 14773-A \n(December 2017)\nDepartment of the Treasury - Internal Revenue Service\nOffer in Compromise Withdrawal - Joint\nOffer number\nTaxpayer Identification Number (last 4 digits)\nTaxpayer Identification Number (last 4 digits)\nTo whom it may concern:\nWe hereby withdraw our Offer in Compromise (OIC) dated \n. We understand that by withdrawing this OIC,\nwe waive our appeal rights.\nSignature\nName (printed)\nDate\nSignature\nName (printed)\nDate\nPlease complete this section if you submitted a deposit with the OIC. (This does not include the non-refundable \napplication fee you paid.) (If you need additional space, attach a separate sheet.)\nAmount of Deposit $\nCheck one\nWe wish to have our OIC deposit refunded to us.\nWe consent to the application against our outstanding tax liability, as shown below, of the above amount deposited on \nmy OIC.\nTaxpayer ID Number (last 4 digits)\nType of Tax\nPeriod\nAmount to be Applied\nSign here to acknowledge application of deposit\nSignature\nDate\nSignature\nDate\n" ]
f14773.pdf	1217 Form 14773 (PDF)	https://www.irs.gov/pub/irs-pdf/f14773.pdf	[ "Catalog Number 68986V\nwww.irs.gov\nForm 14773 (Rev. 12-2017)\nForm 14773 \n(December 2017)\nDepartment of the Treasury - Internal Revenue Service\nOffer in Compromise Withdrawal\nOffer number\nTaxpayer Identification Number (last 4 digits)\nTo whom it may concern:\nI hereby withdraw my Offer in Compromise (OIC) dated\n. I understand that by withdrawing this OIC, I waive \nmy appeal rights.\nSignature\nName (printed)\nDate\nPlease complete this section if you submitted a deposit with the OIC. (This does not include the non-refundable \napplication fee you paid.) (If you need additional space, attach a separate sheet.)\nAmount of Deposit $\nCheck one\nI wish to have my OIC deposit refunded to me.\nI consent to the application against my outstanding tax liability, as shown below, of the above amount deposited on \nmy OIC.\nTaxpayer ID Number (last 4 digits)\nType of Tax\nPeriod\nAmount to be Applied\nSign here to acknowledge application of deposit\nDate\n" ]
fw9s.pdf	1217 Form W-9S (PDF)	https://www.irs.gov/pub/irs-pdf/fw9s.pdf	[ "Form W-9S\n(Rev. December 2017)\nDepartment of the Treasury \nInternal Revenue Service \nRequest for Student's or Borrower's Taxpayer \nIdentification Number and Certification\n ▶ Go to www.irs.gov/FormW9S for the latest information.\nGive form to the \nrequester. Do not \nsend to the IRS. \nPart I \nStudent or Borrower Identification (All must complete.) \nPrint or type \nName of student or borrower (see instructions) \nTaxpayer identification number \nAddress (number, street, and apt. or suite no.) \nCity, state, and ZIP code \nPart II \nStudent Loan Certification (Complete for student loans only.)\nI certify that all of the loan proceeds are solely to pay for qualified higher education expenses. \nSign \nHere \nSignature of borrower ▶\nDate ▶\nPart III \nRequester Information (Optional)\nRequester’s name and address \nTuition account number \nLoan account number \nGeneral Instructions \nFuture developments. For the latest information about \ndevelopments related to Form W-9S and its instructions, such \nas legislation enacted after they were published, go to \nwww.irs.gov/FormW9S.\nPurpose of form. An eligible educational institution, such as a \ncollege or university, or a lender of a student loan must get your \ncorrect identifying number to file certain information returns with \nthe IRS and to furnish a statement to you. For students, this will \nbe your social security number (SSN) or, if you are not eligible to \nobtain an SSN, your individual taxpayer identification number \n(ITIN). The returns they must file contain information about \nqualified tuition and related expenses (Form 1098-T, Tuition \nStatement) and student loan interest (Form 1098-E, Student \nLoan Interest Statement). The information about your tuition will \nhelp to determine whether you, or the person who can claim you \nas a dependent, may take either the tuition and fees deduction \nor claim an education credit to reduce federal income tax. The \ninformation about your student loan interest will help to \ndetermine your deduction for such interest. For more \ninformation, see Pub. 970, Tax Benefits for Education. \nUse Form W-9S to give your correct SSN or ITIN to the \nperson requesting it and, if applicable, to certify that the \nproceeds of a loan are being used, or will be used, solely to pay \nfor qualified higher education expenses (defined on page 2). \nYou are required to provide the requested information. \nNote: The educational institution or lender may request your \nSSN or ITIN and certification on paper or electronically. \nSpecific Instructions \nPart I. Student or Borrower Identification \nYou must complete this part. \nName and address. Enter the name and mailing address of the \nstudent if the request for the student’s SSN or ITIN is being \nmade because of tuition payments. Enter the name and mailing\naddress of the borrower if the request for the borrower’s SSN or \nITIN is being made because of a student loan. \nNote: If you pay tuition to and have a student loan from the \nsame educational institution and the student is not the loan \nborrower (for example, the borrower is the student’s parent), \ncomplete two Forms W-9S, one for the student and one for the \nloan borrower.\nTaxpayer’s identifying number. Enter your SSN or ITIN. If you \ndo not have an SSN or ITIN and you have applied for one or you \nintend to apply for one soon, write “Applied For” in the space \nprovided. If the IRS has deactivated your ITIN, you may still use \nit on Form W-9S. However, you will have to apply to renew your \ndeactivated ITIN when you need to file a tax return. For more \ninformation, see the Instructions for Form W-7.\nHow to get an SSN or ITIN. To apply for an SSN, use Form \nSS-5, Application for a Social Security Card, that you can get \nfrom your local Social Security Administration office or get this \nform online at www.SSA.gov/forms. You may also get this form \nby calling 1-800-772-1213. \nTo apply for an ITIN because you are not eligible to get an \nSSN, use Form W-7, Application for IRS Individual Taxpayer \nIdentification Number. Go to www.irs.gov/Forms to view, \ndownload, or print Form W-7. Or, you can go to www.irs.gov/\nOrderForms to place an order and have Form W-7 mailed to you \nwithin 10 business days.\nPart II. Student Loan Certification\nIf your loan is a student loan incurred solely to pay for qualified \nhigher education expenses, sign the certification in Part II. If you \ndo not sign the certification, the lender may not issue or file \nForm 1098-E for student loan interest on your behalf. Do not \nsign the certification for a mixed use loan because such a loan \nis not used solely for qualified higher education expenses. \nHowever, you may sign the certification for a revolving line of \ncredit or similar loan if you use the line of credit solely to pay for \nqualified higher education expenses.\nFor Privacy Act Notice, see page 2. \nCat. No. 25240C \nForm W-9S (Rev. 12-2017) \n", "Form W-9S (Rev. 12-2017) \nPage 2 \nQualified higher education expenses. These expenses are \nthe costs of attending an eligible educational institution, \nincluding graduate school, on at least a half-time basis. \nGenerally, these costs include tuition and certain related \nexpenses. See Pub. 970 for more information. \nPart III. Requester Information \nThis part is not required to be completed. It is provided for the \nconvenience of the requester to help identify the account to \nwhich this Form W-9S relates. The requester may enter its \nname and address and a tuition or loan account number. \nNote: For information about electronic submission of Forms \nW-9S, see the Instructions for Forms 1098-E and 1098-T. \nPenalties \nFailure to furnish correct SSN or ITIN. If you fail to furnish \nyour correct SSN or ITIN to the requester, you are subject to a \npenalty of $50 unless your failure is due to reasonable cause \nand not to willful neglect. \nMisuse of SSN or ITIN. If the requester discloses or uses your \nSSN or ITIN in violation of federal law, the requester may be \nsubject to civil and criminal penalties. \nSecure Your Tax Records From Identity \nTheft \nIdentity theft occurs when someone uses your personal \ninformation such as your name, taxpayer identification number \n(TIN), or other identifying information, without your permission, \nto commit fraud or other crimes. An identity thief may use your \nSSN to get a job or may file a tax return using your TIN to \nreceive a refund. \nTo reduce your risk: \n• Protect your TIN, \n• Ensure the requester is protecting your TIN, and \n• Be careful when choosing a tax preparer. \nIf your SSN has been lost or stolen or you suspect you are a \nvictim of tax-related identity theft, visit www.irs.gov/IdentityTheft \nto learn what steps you should take.\nVictims of identity theft who are experiencing economic harm \nor a system problem, or are seeking help in resolving tax \nproblems that have not been resolved through normal channels, \nmay be eligible for Taxpayer Advocate Service (TAS) assistance. \nYou can reach TAS by calling the TAS toll-free at \n1-877-777-4778 or TTY/TDD 1-800-829-4059. \nProtect yourself from suspicious emails or phishing \nschemes. Phishing is the creation and use of email and \nwebsites designed to mimic legitimate business emails and \nwebsites. The most common act is sending an email to a user \nfalsely claiming to be an established legitimate enterprise in an \nattempt to scam the user into surrendering private information \nthat will be used for identity theft. \nThe IRS does not initiate contacts with taxpayers via emails. \nAlso, the IRS does not request personal detailed information \nthrough email or ask taxpayers for the PIN numbers, passwords, \nor similar secret access information for their credit card, bank, \nor other financial accounts. \nIf you receive an unsolicited email claiming to be from the \nIRS, forward this message to [email protected]. You may also \nreport misuse of the IRS name, logo, or other IRS personal \nproperty to the Treasury Inspector General for Tax \nAdministration at 1-800-366-4484. You can forward suspicious \nemails to the Federal Trade Commission at: [email protected] or \ncontact them at www.ftc.gov/idtheft or 1-877-IDTHEFT \n(1-877-438-4338). \nVisit www.irs.gov/IdentityTheft to learn more about identity \ntheft and how to reduce your risk.\nPrivacy Act Notice \nSection 6109 of the Internal Revenue Code requires you to give \nyour correct SSN or ITIN to persons who must file information \nreturns with the IRS to report certain information. The IRS uses \nthe numbers for identification purposes and to help verify the \naccuracy of your tax return. The IRS may also provide this \ninformation to the Department of Justice for civil and criminal \nlitigation and to cities, states, the District of Columbia, and U.S. \npossessions to carry out their tax laws. We may also disclose \nthis information to other countries under a tax treaty, or to \nfederal and state agencies to enforce federal nontax criminal \nlaws, or to federal law enforcement and intelligence agencies to \ncombat terrorism. \n" ]
f928.pdf	0917 Form 928 (PDF)	https://www.irs.gov/pub/irs-pdf/f928.pdf	[ "Catalog Number 16984Z\nwww.irs.gov\nForm 928 (Rev. 9-2017)\nForm 928 \n(September 2017)\nDepartment of the Treasury - Internal Revenue Service\nTaxable Fuel Bond\n(For use to post bond under section 4101)\nOMB Number \n1545-0725\nCheck the boxes that apply\nThis is an\nOriginal Bond\nStrengthening Bond\nSuperseding Bond\nThis bond is for \nGasoline\nDiesel Fuel\nKerosene excise tax\nEnter the effective date of bond issued\nEnter the bond number\nPart I - Bonding\nBond is given by\n(Name)\n(\n)\n(Telephone number)\n(Address)\nas principal and\n(Name)\n(Address)\nas surety. As principal and surety, we are obligated to the United States in the amount of \ndollars ($\n). We also jointly and severally obligate our heirs, executors, administrators, successors, and assigns for the \npayment of this amount. \nThe bond ensures payment of the tax imposed on fuel under section 4041(a)(1) or 4081 of the Internal Revenue Code. The conditions \nof the bond are that the principal and the surety agree that:\n1. The principal will not attempt to defraud the United States of any tax under section 4041(a)(1) or 4081;\n2. The principal will file all returns and statements as required by law or regulations;\n3. The principal will pay all taxes including any penalty and interest charges; and\n4. The principal will comply with all other requirements of the law and regulations regarding tax under section 4041(a)(1) or 4081.\nThe surety will be granted relief from liability under the bond at any time, provided the surety notifies the principal and the Internal \nRevenue Service in writing at least 60 days before the date on which the surety wants to be relieved of liability. If the notice is given by \nan agent of the surety, the notice must be accompanied by a power of attorney or a verified statement that a power of attorney is on file \nwith the Internal Revenue Service.\nIf this notice is given, the principal’s rights under the bond will end on the date given in the notice, unless the notice is later withdrawn in \nwriting, or unless the principal’s rights are supported by other bonds. The surety will be relieved from any liability for acts that occur \nafter the date given in the notice but will remain liable for any unpaid tax and any penalties and interest incurred by the principal before \nthe bond was canceled, unless the principal pays the tax, penalties, and interest.\nPart II - Signature\nUnder penalties of perjury, I declare that I have examined this form and any accompanying statements, and to the best of my \nknowledge and belief, they are true, correct and complete.\nSignature of Principal and Surety\nSignature of principal\nName (type or print)\nDate\nSignature of surety\nName (type or print)\nDate\nPart III - Approval by Internal Revenue Service\nBond approved (date signed) \nRegistration number\nAuthorized Official signature \nTitle\nName (type or print)\nAuthorized Official: Send copy of approved form to principal shown above.\n", "Page 2\nCatalog Number 16984Z\nwww.irs.gov\nForm 928 (Rev. 9-2017)\nInstructions for Form 928, Taxable Fuel Bond\nGeneral Instructions \nSection references are to the Internal Revenue Code unless \notherwise noted.\nPurpose of Form\nUse this form to post bond required under section 4101, \nRegistration and bond.\nWho Must File\nThis form must be completed by any person required by the \nInternal Revenue Service to post bond as a condition of \nregistration, or to retain its existing registration, on Form 637, \nApplication for Registration, (For Certain Excise Tax Activities), \nfor purposes of the excise tax imposed on gasoline, diesel fuel or \nkerosene.\nWhere To File\nFile Form 928 in duplicate with the IRS employee who required \nthe posting of the bond.\nQualifying Sureties\nThe surety on the bond must be listed in the Department of the \nTreasury Circular 570 as an acceptable surety or reinsurer on \nFederal bonds.\nAmount of Bond\nTaxable Fuel — Generally, the amount of bond must be in an \namount that the Internal Revenue Service determines will ensure \ntimely collection of the taxes imposed by sections 4041(a)(1) and \n4081, taking into account the applicant’s or existing registrant’s \nfinancial capabilities, tax history, and expected liability under \nsections 4041(a)(1) and 4081. The Internal Revenue Service \nmay increase or decrease the amount of the required bond to \ntake into account changes in the applicant’s or existing \nregistrant’s financial capabilities, tax history, and expected \nliability under sections 4041(a)(1) and 4081. However, in no case \nmay the amount of the bond be greater than the amount that the \nInternal Revenue Service determines is equal to —\n(a) The applicant’s or existing registrant’s expected tax liability \nunder sections 4041(a)(1) and 4081 for a representative 6-\nmonth period (as determined by the Internal Revenue \nService); and\n(b) In the case of a terminal operator, the expected tax liability of \npersons other than the terminal operator under section 4081 \nwith respect to taxable fuel removed at the racks of its \nterminals (determined as if all removals of taxable fuel were \ntaxable) during a representative 1-month period (as \ndetermined by the Internal Revenue Service).\nWho May Sign as Principal\nThe bond must be signed by:\n• The individual, if the applicant or existing registrant, is an \nindividual,\n• The president, vice president, or another principal officer, if \nthe applicant or existing registrant, is a corporation,\n• A responsible and authorized current member or officer \nhaving knowledge of the organization’s affairs, if the \napplicant or existing registrant, is a partnership or other \nunincorporated organization, or\n• The fiduciary, if the applicant or existing registrant, is a trust \nor estate.\nPeriod of Bond\nThe liability stated on the bond is a continuing one. It is not made \nfor any fixed period of time. If the quarterly liability for excise tax \nthat would be imposed on gasoline, diesel fuel or kerosene is \nincreased or decreased, contact the Internal Revenue Service \nimmediately after the quarter to see if a strengthening or \nsuperseding bond is necessary. The bond may also have to be \nchanged if there is a substantial change in ownership or \nmanagement of the business.\nStrengthening or Superseding Bond\nThe Internal Revenue Service may require a strengthening or \nsuperseding bond if:\n• It is necessary to ensure collection of the taxes imposed \nunder sections 4041(a)(1) and 4081, or\n• The volume of fuel removed or sold in any month is greater \nthan the volume on which the existing bond is based.\nA “strengthening bond” is an additional bond you give to increase \nthe amount of your existing bond. A “superseding bond” is a new \nbond that takes the place of an existing bond. If you do not \nsubmit a strengthening or superseding bond when required, your \nregistration may be suspended or revoked.\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 with \nthese laws and to allow us to figure and collect the right amount \nof tax.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated average \ntime is:\nRecordkeeping \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. 1 hr., 55 min.\nLearning about the law or the form .\n.\n.\n.\n.\n.\n. 18 min.\nPreparing, copying, assembling, and \nsending the form to the IRS .\n.\n.\n.\n.\n.\n.\n.\n 20 min.\nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making this form simpler, we would \nbe happy to hear from you. You can write to both the Internal \nRevenue Service, Washington, DC 20224, Attention: IRS \nReports Clearance Officer, T:FP; and the Office of Management \nand Budget, Paperwork Reduction Project (1545-0725), \nWashington, DC 20503. DO NOT file this form with either of \nthese offices. See Where To File.\n" ]
p3067ecn.pdf	1017 Publ 3067 (EN-CN) (PDF)	https://www.irs.gov/pub/irs-pdf/p3067ecn.pdf	[ " \nPublication 3067 EN-CN (Rev. 10-2017) Catalog Number 53669N Department of the Treasury Internal Revenue Service www.irs.gov \nIRS Disaster Assistance \nFederally Declared Disaster Area \nYou may deduct the loss or partial loss of your home, household goods, and motor vehicles from disaster \ndamage on your individual federal income tax return. If you paid taxes in the tax year immediately preceding \nthe tax year in which the disaster occurred, you can choose to deduct your loss on a Form 1040X (Amended \nU.S. Individual Income Tax Return) for the prior year instead of waiting to file your current year return. This will \nallow you to receive a refund of some or all of the taxes paid on your prior year return. \nWhat this means to you \n• If you filed a federal income tax return in the preceding tax year and paid federal taxes … \no You may be able to file an amended return now (or wait until next year) to claim your loss and \nreceive a refund of the amount of taxes paid. \no You need to itemize using Form 1040 Schedule A. \nTo claim your losses \n• Make a list of everything you owned and lost \n• Determine its original cost (or adjusted basis) \n• Determine the fair market value of each item \no This is the amount it could have been sold for just before the disaster \n• Determine the present value – after the disaster \n• Determine insurance or other reimbursements you received or expect to receive \nTo take advantage of casualty losses and to assist you through this process \n• Get Publication 2194, Disaster Resource Guide for Individuals and Businesses. \n• Get computer generated copies of your last year’s tax return from the IRS. \n• IRS can assist with preparing your amended tax returns. \n \nFor additional information and assistance \n• IRS Disaster Assistance Hotline – 1-866-562-5227 \n(Monday – Friday from 7:00 a.m. to 7:00 p.m. local time), \nPlease have your own interpreter, if needed, when calling the Hotline number \n• Visit the website at www.irs.gov or \n• Contact your tax professional \n \n \n", " \nPublication 3067 EN-CN (Rev. 10-2017) Catalog Number 53669N Department of the Treasury Internal Revenue Service www.irs.gov \n \n国税局对受灾者的协助 \n联邦宣告之灾区 \n您可能在您的个人联邦所得税表上扣抵灾害對您的房屋、家用物品和机动车辆造成的全部损失或部分损失。若您\n在灾害发生年度的上一年缴付了税金，您可选择不等候与当年税表一同申报，而以1040X 表格（美国个人所得\n税修正税表）在上年度扣抵您的损失。这将让您获得上年度所支付税金的部分或全额退税。 \n这对您意味着 \n• 若您在上个年度申报了联邦所得税表并缴付了联邦税金… \no \n您可能现在就可提交修正税表申报（或等到下一年度）以申报您的损失并获得您已付税金的退税。 \no \n您需要使用1040 总表的A 明细表逐项申报抵税项目。 \n要申报您的各项损失 \n• 表列出您拥有并损失的所有物件清单 \n• 确定其原价（或调整后基价） \n• 确定每个项目的公平市场价格 \no \n这指的是该物件在发生灾害之前本来可以售出的价格 \n• 确定目前的价值--在灾害后 \n• 确定您已收到或预期会收到的保险赔偿或其它偿付的数额 \n利用事故损失并协助您通过此过程 \n• 索取2194 号公告，《个人及企业灾害资源指南》。 \n• 向国税局索取您去年所报税表的电脑复制件。 \n• 国税局可协助您填写您的修正税表。 \n如果希望得到更多信息和协助 \n• 国税局灾害协助热线 – 1-866-562-5227 \n(周一至周五当地时间从早上7 点到晚上7 点)， \n若有需要，请在拨打热线时自备口译人员。 \n• 造访国税局网站 www.irs.gov 或者 \n• 联系您的税务专业人员 \n" ]
p3067ede.pdf	1017 Publ 3067 (EN-DE) (PDF)	https://www.irs.gov/pub/irs-pdf/p3067ede.pdf	[ " \nPublication 3067 EN-DE (Rev. 10-2017) Catalog Number 53671Z Department of the Treasury Internal Revenue Service www.irs.gov \nIRS Disaster Assistance \nFederally Declared Disaster Area \nYou may deduct the loss or partial loss of your home, household goods, and motor vehicles from disaster \ndamage on your individual federal income tax return. If you paid taxes in the tax year immediately preceding \nthe tax year in which the disaster occurred, you can choose to deduct your loss on a Form 1040X (Amended \nU.S. Individual Income Tax Return) for the prior year instead of waiting to file your current year return. This will \nallow you to receive a refund of some or all of the taxes paid on your prior year return. \nWhat this means to you \n• If you filed a federal income tax return in the preceding tax year and paid federal taxes … \no You may be able to file an amended return now (or wait until next year) to claim your loss and \nreceive a refund of the amount of taxes paid. \no You need to itemize using Form 1040 Schedule A. \nTo claim your losses \n• Make a list of everything you owned and lost \n• Determine its original cost (or adjusted basis) \n• Determine the fair market value of each item \no This is the amount it could have been sold for just before the disaster \n• Determine the present value – after the disaster \n• Determine insurance or other reimbursements you received or expect to receive \nTo take advantage of casualty losses and to assist you through this process \n• Get Publication 2194, Disaster Resource Guide for Individuals and Businesses \n• Get computer generated copies of your last year’s tax return from the IRS. \n• IRS can assist with preparing your amended tax returns. \n \nFor additional information and assistance \n• IRS Disaster Assistance Hotline – 1-866-562-5227 \n(Monday – Friday from 7:00 a.m. to 7:00 p.m. local time), \nPlease have your own interpreter, if needed, when calling the Hotline number \n• Visit the website at www.irs.gov or \n• Contact your tax professional \n \n \n", " \nPublication 3067 EN-DE (Rev. 10-2017) Catalog Number 53671Z Department of the Treasury Internal Revenue Service www.irs.gov \n \nIRS-Unterstützung in \nKatastrophenfällen \nVon der US-Bundesregierung erklärtes Katastrophengebiet \nSie können den vollständigen oder teilweisen Verlust Ihres Wohneigentums, Ihres Hausrats und Ihrer \nKraftfahrzeuge infolge einer Beschädigung im Katastrophenfall auf Ihrer persönlichen \nBundeseinkommenssteuererklärung absetzen. Wenn Sie im Steuerjahr unmittelbar vor dem Steuerjahr, in \ndem der Katastrophenfall eintrat, Steuern abgeführt haben, können Sie Ihren Verlust auf einem Formular \n1040X (Amended U.S. Individual Income Tax Return – Abgeänderte US-Einkommenssteuererklärung) für das \nVorjahr absetzen, anstatt zu warten, bis Sie Ihre Steuererklärung für das laufende Jahr einreichen. Auf diese \nWeise können Sie sich Ihre Steuern, die Sie in Verbindung mit Ihrer Steuererklärung des Vorjahres bezahlt \nhaben, teilweise oder ganz erstatten lassen. \nWas das für Sie bedeutet \n• Wenn Sie im vorausgegangenen Steuerjahr eine Bundeseinkommenssteuererklärung abgegeben und \nBundessteuern bezahlt haben ... \no können Sie jetzt u. U. eine abgeänderte Steuererklärung einreichen (oder damit bis nächstes Jahr \nwarten), um Ihren Verlust geltend zu machen und sich die bezahlten Steuern erstatten zu lassen. \no Sie müssen Ihre Abzüge auf Formular 1040, Aufstellung A, einzeln aufschlüsseln. \nSo machen Sie Ihren Verlust geltend \n• Fertigen Sie eine Liste Ihres gesamten verloren gegangenen Besitzes an. \n• Stellen Sie die Anschaffungskosten (bzw. die angepasste Steuerbemessungsgrundlage) fest. \n• Stellen Sie den Verkehrswert jedes Besitzguts fest. \no Dabei handelt es sich um den Betrag, zu dem das Besitzgut unmittelbar vor Eintreten des \nKatastrophenfalls hätte verkauft werden können. \n• Stellen Sie den derzeitigen Wert – also nach Eintreten des Katastrophenfalls – fest. \n• Stellen Sie Versicherungs- oder andere Erstattungsleistungen fest, die Sie bereits erhalten haben oder \nvoraussichtlich erhalten werden. \nSo können Sie sich bei der Geltendmachung von Sachverlusten helfen lassen \n• Besorgen Sie sich die IRS-Publikation 2194, Disaster Resource Guide (Hilfreiche Informationen und \nMaterialien für Katastrophenfälle), für Einzelpersonen und Unternehmen. \n• Besorgen Sie sich rechnererstellte Kopien Ihrer letztjährigen Steuererklärung vom IRS. \n• Der IRS kann Ihnen beim Erstellen Ihrer abgeänderten Steuererklärungen behilflich sein. \nSo erhalten Sie weitere Informationen und Unterstützung \n• IRS-Hotline für Hilfe im Katastrophenfall – 1-866-562-5227 \n(Montag bis Freitag von 7.00 bis 19.00 Uhr Ortszeit). \nBitte treffen Sie vor dem Anruf bei der Hotline-Nummer bei Bedarf selbst Vorkehrungen für einen \nDolmetscher. \n• Besuchen Sie die IRS-Website unter www.irs.gov oder \n• Wenden Sie sich an Ihren Steuerberater. \n \n" ]
p3067ekr.pdf	1017 Publ 3067 (EN-KR) (PDF)	https://www.irs.gov/pub/irs-pdf/p3067ekr.pdf	[ " \nPublication 3067 EN-KR (Rev. 10-2017) Catalog Number 53666G Department of the Treasury Internal Revenue Service www.irs.gov \nIRS Disaster Assistance \nFederally Declared Disaster Area \nYou may deduct the loss or partial loss of your home, household goods, and motor vehicles from disaster \ndamage on your individual federal income tax return. If you paid taxes in the tax year immediately preceding \nthe tax year in which the disaster occurred, you can choose to deduct your loss on a Form 1040X (Amended \nU.S. Individual Income Tax Return) for the prior year instead of waiting to file your current year return. This will \nallow you to receive a refund of some or all of the taxes paid on your prior year return. \nWhat this means to you \n• If you filed a federal income tax return in the preceding tax year and paid federal taxes … \no You may be able to file an amended return now (or wait until next year) to claim your loss and \nreceive a refund of the amount of taxes paid. \no You need to itemize using Form 1040 Schedule A. \nTo claim your losses \n• Make a list of everything you owned and lost \n• Determine its original cost (or adjusted basis) \n• Determine the fair market value of each item \no This is the amount it could have been sold for just before the disaster \n• Determine the present value – after the disaster \n• Determine insurance or other reimbursements you received or expect to receive \nTo take advantage of casualty losses and to assist you through this process \n• Get Publication 2194, Disaster Resource Guide for Individuals and Businesses. \n• Get computer generated copies of your last year’s tax return from the IRS. \n• IRS can assist with preparing your amended tax returns. \nFor additional information and assistance \n• IRS Disaster Assistance Hotline – 1-866-562-5227 \n(Monday – Friday from 7:00 a.m. to 7:00 p.m. local time), \nPlease have your own interpreter, if needed, when calling the Hotline number \n• Visit the website at www.irs.gov or \n• Contact your tax professional \n \n \n", " \nPublication 3067 EN-KR (Rev. 10-2017) Catalog Number 53666G Department of the Treasury Internal Revenue Service www.irs.gov \n \nIRS 재해 보조\n연방 정부가 선포한 재해 지역 \n재해로 인해 손상된 주택, 가재도구 및 자동차의 전부 또는 일부를 개인 연방 소득세 \n신고서에 손실로 공제할 수 있습니다. 재해가 발생한 해의 바로 전 세무 연도에 세금을 낸 사람은 금년도 납세 \n신고 때까지 기다릴 필요없이 1040X (Amended U.S. Individual Income Tax Return, 수정 미국 개인 소득세 신고) \n양식을 사용해 손실을 공제하도록 선택할 수 있습니다. 이 방법은 귀하가 전년도에 납부한 세금의 일부나 전부를 \n환불 받도록 해줍니다. \n이것이 귀하에게 주는 의미 \n• 귀하가 전 세무 연도에 연방 소득세를 신고하고 연방 세금을 납부했을 경우엔… \no \n수정 소득세 신고 양식을 지금 제출하여(또는 다음 해까지 기다려서) 손실을 신고하고 납부한 \n세금을 환불받을 수 있습니다. \no \n1040 양식 스케줄 A 에 항목별로 기입해야 합니다. \n손실을 신고하려면 \n• 손실된 소유품을 전부 적은 목록을 작성할것 \n• 그 물건의 원가(또는 조정 가격) 파악 \n• 각 물건의 공정 시장가 파악 \no \n이 가치는 재해 직전에 판매할 경우 받았을 가격을 의미함 \n• 현재 가치 파악 – 재해 후 \n• 이미 받았거나 받을 것으로 예상되는 보험금이나 또 다른 환불액 파악 \n사상 손실에 대한 혜택과 이 절차에 도움을 받으려면 \n• 출판물 2194, 개인과 업체를 위한 재난 자원 안내를 입수하십시오. \n• 국세청에서 컴퓨터로 뽑은 작년도 납세 신고서 사본들을 입수하십시오. \n• 국세청에서는 수정 세금 보고서 작성을 도와드릴 수 있습니다. \n추가 정보 및 도움이 필요할 경우엔 \n• IRS 재해 보조 핫라인 – 1-866-562-5227 \n(월요일 – 금요일 현지시간 오전 7:00 시부터 오후 10:00 시까지), \n핫라인으로 \n전화시 \n통역사가 필요한 \n경우 \n본인이 \n마련해야 \n합니다. \n• 저희 웹사이트 www.irs.gov를 방문하거나 또는 \n• 귀하의 조세 전문가에게 문의하십시오 \n" ]
p3067eru.pdf	1017 Publ 3067 (EN-RU) (PDF)	https://www.irs.gov/pub/irs-pdf/p3067eru.pdf	[ " \nPublication 3067 EN-RU (Rev. 10-2017) Catalog Number 53667R Department of the Treasury Internal Revenue Service www.irs.gov \nIRS Disaster Assistance \nFederally Declared Disaster Area \nYou may deduct the loss or partial loss of your home, household goods, and motor vehicles from disaster \ndamage on your individual federal income tax return. If you paid taxes in the tax year immediately preceding \nthe tax year in which the disaster occurred, you can choose to deduct your loss on a Form 1040X (Amended \nU.S. Individual Income Tax Return) for the prior year instead of waiting to file your current year return. This will \nallow you to receive a refund of some or all of the taxes paid on your prior year return. \nWhat this means to you \n• If you filed a federal income tax return in the preceding tax year and paid federal taxes … \no You may be able to file an amended return now (or wait until next year) to claim your loss and \nreceive a refund of the amount of taxes paid. \no You need to itemize using Form 1040 Schedule A. \nTo claim your losses \n• Make a list of everything you owned and lost \n• Determine its original cost (or adjusted basis) \n• Determine the fair market value of each item \no This is the amount it could have been sold for just before the disaster \n• Determine the present value – after the disaster \n• Determine insurance or other reimbursements you received or expect to receive \nTo take advantage of casualty losses and to assist you through this process \n• Get Publication 2194, Disaster Resource Guide for Individuals and Businesses \n• Get computer generated copies of your last year’s tax return from the IRS. \n• IRS can assist with preparing your amended tax returns. \nFor additional information and assistance \n• IRS Disaster Assistance Hotline – 1-866-562-5227 \n(Monday – Friday from 7:00 a.m. to 7:00 p.m. local time), \nPlease have your own interpreter, if needed, when calling the Hotline number \n• Visit the website at www.irs.gov or \n• Contact your tax professional \n \n \n", " \nPublication 3067 EN-RU (Rev. 10-2017) Catalog Number 53667R Department of the Treasury Internal Revenue Service www.irs.gov \n \nПомощь, предоставляемая Налоговым \nуправлением США \nпострадавшим от стихийных бедствий \nРайон, объявленный федеральным правительством зоной, \nпострадавшей от стихийного бедствия \nВы можете вычесть ущерб или частичный ущерб, нанесенный вашему дому, домашнему имуществу и транспортным \nсредствам вследствие стихийного бедствия, из суммы, указанной в вашей федеральной индивидуальной налоговой \nдекларации. Если вы уже заплатили налоги за налоговый год, непосредственно предшествовавший году, в течение \nкоторого произошло стихийное бедствие, вы можете вычесть понесенный ущерб, указав его в форме 1040X \n(«Индивидуальная декларация о подоходном налоге США с изменениями») за предыдущий год, вместо того чтобы \nждать периода подачи налоговой декларации за текущий год. Это позволит вам получить возврат части или всей суммы \nналога, уплаченного в соответствии с налоговой декларацией за предыдущий год. \nЧто это означает для вас \n• Если вы уже подали федеральную налоговую декларацию за предыдущий налоговый год и уплатили \nфедеральные налоги... \no Вы можете сразу сдать налоговую декларацию с изменениями (или ждать до следующего года), чтобы \nзаявить понесенный ущерб и получить возврат суммы уплаченного налога. \no Вам нужно указать постатейные вычеты в Приложении А к Форме 1040. \nЧтобы заявить понесенный вами ущерб \n• Подготовьте список всего, что вам принадлежало и было утрачено \n• Определите первоначальную стоимость утраченного (или его амортизированную стоимость) \n• Определите справедливую рыночную стоимость каждого предмета \no Она равна сумме, за которую утраченное имущество можно было продать накануне стихийного бедствия \n• Определить текущую стоимость – после стихийного бедствия \n• Определить сумму, выплачиваемую страховой компанией, или другие компенсационные выплаты, которые вы \nполучили или ожидаете получить \nЧтобы воспользоваться возможностью получить компенсацию за непредвиденный \nущерб, понесенный в связи со стихийным бедствием, и заручиться помощью \nНалогового управления \n• Нужно получить Публикацию 2194 «Руководство по источникам информации для индивидуальных \nналогоплательщиков и фирм, пострадавших от стихийного бедствия» \n• Нужно получить электронные копии вашей налоговой декларации за предыдущий налоговый год из Налогового \nуправления США \n• Налоговое управление может оказать вам содействие при подготовке налоговой декларации с изменениями \nЗа дополнительной информацией или помощью \n• Обращайтесь на горячую линию Налогового управления США – по телефону 1- 866-562-5227 \n(С понедельника по пятницу – с 7 утра до 7 вечера по местному времени) \nПросим при необходимости приглашать собственного переводчика, когда вы будете звонить на горячую \nлинию \n• Выходите на веб-сайт www.irs.gov или \n• Обращайтесь к профессиональному специалисту по оформлению налоговой документации \n \n" ]
f8937.pdf	1217 Form 8937 (PDF)	https://www.irs.gov/pub/irs-pdf/f8937.pdf	[ "Form 8937\n(December 2017)\nDepartment of the Treasury \nInternal Revenue Service \nReport of Organizational Actions \nAffecting Basis of Securities\n▶ See separate instructions.\nOMB No. 1545-0123\nPart I\nReporting Issuer\n1 Issuer's name\n2 Issuer's employer identification number (EIN)\n3 Name of contact for additional information\n4 Telephone No. of contact\n5 Email address of contact\n6 Number and street (or P.O. box if mail is not delivered to street address) of contact\n7 City, town, or post office, state, and ZIP code of contact \n8 Date of action\n9 Classification and description \n \n10 CUSIP number\n11 Serial number(s)\n12 Ticker symbol\n13 Account number(s)\nPart II\nOrganizational Action Attach additional statements if needed. See back of form for additional questions.\n14 \nDescribe the organizational action and, if applicable, the date of the action or the date against which shareholders' ownership is measured for \nthe action ▶\n15 \nDescribe the quantitative effect of the organizational action on the basis of the security in the hands of a U.S. taxpayer as an adjustment per \nshare or as a percentage of old basis ▶\n16 \nDescribe the calculation of the change in basis and the data that supports the calculation, such as the market values of securities and the \nvaluation dates ▶\nFor Paperwork Reduction Act Notice, see the separate Instructions. \nCat. No. 37752P\nForm 8937 (12-2017)\n", "Form 8937 (12-2017)\nPage 2 \nPart II\nOrganizational Action (continued)\n17\nList the applicable Internal Revenue Code section(s) and subsection(s) upon which the tax treatment is based ▶ \n18\nCan any resulting loss be recognized? ▶\n19\nProvide any other information necessary to implement the adjustment, such as the reportable tax year ▶\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 \nbelief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.\nSignature ▶\nDate ▶\nPrint your name ▶\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.\nSend Form 8937 (including accompanying statements) to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0054 \n \n" ]
f940sr.pdf	1217 Form 940 (Schedule R) (PDF)	https://www.irs.gov/pub/irs-pdf/f940sr.pdf	[ "860517\nSchedule R (Form 940):\nAllocation Schedule for Aggregate Form 940 Filers\n(Rev. December 2017)\nDepartment of the Treasury — Internal Revenue Service\nOMB No. 1545-0028\nEmployer identification number (EIN)\n—\nName as shown on Form 940\nType of filer (check one):\n Section 3504 Agent\n Certified Professional Employer Organization (CPEO)\nReport for calendar year:\n(Same as Form 940):\nRead the instructions before you complete Schedule R (Form 940). Type or print within the boxes. Complete a separate line for the amounts \nallocated to each of your clients. The term “client” as used on this form includes the term “customer.” See the instructions.\n(a) \nClient’s Employer \nIdentification Number \n(EIN)\n(b) \nState \nabbreviation \nfrom Form \n940, line 1a, \nor Schedule A \n(Form 940) \n(c) \nType of wages, tips, and \nother compensation \n(CPEO use only)\n(d) \nTotal taxable FUTA \nwages allocated to \nthe listed client EIN \nfrom Form 940, line 7\n(e) \nTotal adjustments \nto FUTA tax \nallocated to the \nlisted client EIN from \nForm 940, line 9 or line 10\n(f) \nCredit reduction amount \nallocated to the \nlisted client EIN from \nForm 940, line 11\n(g) \nTotal FUTA tax \nafter adjustments \nallocated to the \nlisted client EIN from \nForm 940, line 12\n(h) \nTotal FUTA tax deposits \nfrom Form 940, line 13, \nplus any payment made \nwith the return allocated \nto the listed client EIN\n1\n.\n.\n.\n.\n.\n2\n.\n.\n.\n.\n.\n3\n.\n.\n.\n.\n.\n4\n.\n.\n.\n.\n.\n5\n.\n.\n.\n.\n.\n6\n.\n.\n.\n.\n.\n7\n.\n.\n.\n.\n.\n8\n.\n.\n.\n.\n.\n9\n.\n.\n.\n.\n.\n10\n.\n.\n.\n.\n.\n11\n.\n.\n.\n.\n.\n12\n.\n.\n.\n.\n.\n13\n.\n.\n.\n.\n.\n14\n.\n.\n.\n.\n.\n15\n.\n.\n.\n.\n.\n16 Subtotals for clients. Add all \namounts on lines 1 through 15.\n.\n.\n.\n.\n.\n17 Enter the combined subtotal \nfrom line 23 of all Continuation \nSheets for Schedule R (Form \n940).\n.\n.\n.\n.\n.\n18 Enter Form 940 amounts for \nyour employees.\n.\n.\n.\n.\n.\n19 Totals. Add lines 16, 17, and \n18. The column totals must \nmatch the related lines on the \naggregate Form 940.\n.\n.\n.\n.\n.\nCat. No. 53082A\nwww.irs.gov/Form940\nFor Paperwork Reduction Act Notice, see the instructions.\nSchedule R (Form 940) (Rev. 12-2017)\n", "Page \nof\n860617\nContinuation Sheet for Schedule R (Form 940)\n(Rev. December 2017)\nEmployer identification number (EIN)\n—\nName as shown on Form 940\nType of filer (check one):\n Section 3504 Agent\n Certified Professional Employer Organization (CPEO)\nReport for calendar year:\n(Same as Form 940):\n(a) \nClient’s Employer \nIdentification Number \n(EIN)\n(b) \nState \nabbreviation \nfrom Form \n940, line 1a, \nor Schedule A \n(Form 940) \n(c) \nType of wages, tips, and \nother compensation \n(CPEO use only)\n(d) \nTotal taxable FUTA \nwages allocated to \nthe listed client EIN \nfrom Form 940, line 7\n(e) \nTotal adjustments \nto FUTA tax \nallocated to the \nlisted client EIN from \nForm 940, line 9 or line 10\n(f) \nCredit reduction amount \nallocated to the \nlisted client EIN from \nForm 940, line 11\n(g) \nTotal FUTA tax \nafter adjustments \nallocated to the \nlisted client EIN from \nForm 940, line 12\n(h) \nTotal FUTA tax deposits \nfrom Form 940, line 13, \nplus any payment made \nwith the return allocated \nto the listed client EIN\n1\n.\n.\n.\n.\n.\n2\n.\n.\n.\n.\n.\n3\n.\n.\n.\n.\n.\n4\n.\n.\n.\n.\n.\n5\n.\n.\n.\n.\n.\n6\n.\n.\n.\n.\n.\n7\n.\n.\n.\n.\n.\n8\n.\n.\n.\n.\n.\n9\n.\n.\n.\n.\n.\n10\n.\n.\n.\n.\n.\n11\n.\n.\n.\n.\n.\n12\n.\n.\n.\n.\n.\n13\n.\n.\n.\n.\n.\n14\n.\n.\n.\n.\n.\n15\n.\n.\n.\n.\n.\n16\n.\n.\n.\n.\n.\n17\n.\n.\n.\n.\n.\n18\n.\n.\n.\n.\n.\n19\n.\n.\n.\n.\n.\n20\n.\n.\n.\n.\n.\n21\n.\n.\n.\n.\n.\n22\n.\n.\n.\n.\n.\n23 Subtotals for clients. Add lines \n1 through 22. Include the \nsubtotals from line 23 on \nSchedule R (Form 940), line 17.\n.\n.\n.\n.\n.\nSchedule R (Form 940) (Rev. 12-2017)\n", "860717\nSchedule R (Form 940) (Rev. 12-2017)\nSection references are to the Internal Revenue Code unless otherwise \nnoted.\nFuture Developments\nFor the latest information about developments related to Schedule R and \nits instructions, such as legislation enacted after they were published, go \nto www.irs.gov/Form940. \nWhat’s New\nA certified professional employer organization (CPEO) must attach \nSchedule R to its aggregate Form 940, Employer’s Annual Federal \nUnemployment (FUTA) Tax Return.\nGeneral Instructions\nPurpose of Schedule R \nUse Schedule R to allocate the aggregate information reported on Form \n940 to each client. For purposes of Schedule R, the term “client” means \n(a) a home care service recipient identified on the Form 2678, Employer/\nPayer Appointment of Agent; (b) a customer who enters into a contract \nthat meets the requirements under section 7705(e)(2); or (c) a client who \nenters into a service agreement described under Regulations section \n31.3504-2(b)(2) with a CPEO. If you have more than 15 clients, complete \nas many continuation sheets as necessary. Attach Schedule R, including \nany continuation sheets, to your aggregate Form 940.\nWho Must File?\nYou must complete Schedule R if you file an aggregate Form 940. \nAggregate Forms 940 are filed by agents of home care service recipients \napproved by the IRS under section 3504 and by CPEOs. To request \napproval to act as an agent for a home care service recipient, you must \nfile Form 2678 with the IRS, unless you are a state or local government \nagency acting as agent under the special procedures provided in Rev. \nProc. 2013-39. Form 2678 must be previously filed and approved by the \nIRS before filing Schedule R. To become a CPEO, you must apply \nthrough the IRS Online Registration System. Visit www.irs.gov/CPEO for \nmore information. \nWhen Must You File?\nIf you’re an aggregate Form 940 filer, file Schedule R with your \naggregate Form 940 every year when your Form 940 is due. Agents may \nfile Form 940 and Schedule R electronically or by paper submission. \nCPEOs generally must file Form 940 and Schedule R electronically. For \nmore information about a CPEO’s requirement to file electronically, see \nRev. Proc. 2017-14, 2017-3 I.R.B. 426, available at \nwww.irs.gov/irb/2017-03_IRB/ar14.html.\nSpecific Instructions\nCompleting Schedule R\nEnter Your Business Information\nCarefully enter your employer identification number (EIN) and the name \nof your business at the top of the schedule. Make sure they exactly \nmatch the EIN and name shown on the attached Form 940. Check one \nof the “Type of filer” boxes to tell us if you’re a section 3504 agent or a \nCPEO.\nCalendar Year\nEnter the calendar year for which you are filing your Form 940. Make \nsure that the year entered on the top of Schedule R matches the year on \nthe attached Form 940.\nClient and Employee Information\nOn Schedule R, including any continuation sheets, you must report the \nfollowing for each client.\nNote: When entering amounts over 999.99 on Schedule R, don’t enter \ncommas. \nColumn a. Your client’s EIN. \nColumn b. The state abbreviation of the client’s location. \nColumn c (CPEO Use Only). Type of wages, tips, and other \ncompensation. Enter a code to report the type of wages, tips, and other \ncompensation paid to the individual(s) performing services for the client. \nIf you paid more than one type of wages, tips, or other compensation, \nyou must use more than one line to report for that client and enter the \napplicable code for each line. The following four codes are the only \nentries that can be made in column c. \n• A: Wages, tips, and other compensation paid under section 3511(a).\n• B: Wages, tips, and other compensation paid under section 3511(c).\n• C: Wages, tips, and other compensation not reported under Code A \nor Code B paid as a payor under a service agreement described in \nRegulations section 31.3504-2(b)(2).\n• D: Wages, tips, and other compensation paid as an agent under \nRegulations section 31.3504-1.\nColumn d. Total taxable FUTA wages allocated to the listed client EIN \nfrom Form 940, line 7.\nColumn e. Total adjustments to FUTA tax allocated to the listed client \nEIN from Form 940, line 9 or 10. \nColumn f. Credit reduction amount allocated to the listed client EIN from \nForm 940, line 11. \nColumn g. Total FUTA tax after adjustments allocated to the listed client \nEIN from Form 940, line 12. \nColumn h. Total FUTA tax deposits from Form 940, line 13, plus any \nother payments allocated to the listed client EIN. \nYou must also report the same information for your employees on \nSchedule R, line 18.\nCompare the total of each column on Schedule R, line 19 (including \nyour information from Schedule R, line 18) to the amounts reported on \nthe aggregate Form 940. For each column total, the relevant line from \nForm 940 is noted in the column heading.\nIf the totals on Schedule R, line 19, don’t match the totals on Form \n940, there is an error that must be corrected before submitting Form 940 \nand Schedule R.\nPaperwork Reduction Act Notice. We ask for the information on \nSchedule R to carry out the Internal Revenue laws of the United States. \nYou are required to give us this information. We need it to ensure that \nyou are complying with these laws and to allow us to figure and collect \nthe right amount of tax.\nYou’re not required to provide the information requested on a form \nthat is subject to the Paperwork Reduction Act unless the form displays \na valid OMB control number. Books or records relating to a form or its \ninstructions must be retained as long as their contents may become \nmaterial in the administration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by section \n6103.\nThe time needed to complete and file Schedule R will vary depending \non individual circumstances. The estimated average time is:\nRecordkeeping\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. 11 hr.\nLearning about the law or the form .\n.\n.\n.\n.\n.\n.\n.\n18 min.\nPreparing, copying, and assembling the form .\n.\n.\n.\n.\n 29 min.\nIf you have comments concerning the accuracy of these time \nestimates or suggestions for making Schedule R simpler, we would be \nhappy to hear from you. You can send us comments from \nwww.irs.gov/FormComments. Or you can send your comments to \nInternal Revenue Service, Tax Forms and Publications Division, 1111 \nConstitution Ave., NW, IR-6526, Washington, DC 20224. Don’t send \nSchedule R to this address. Instead, see Where Do You File? in the \nInstructions for Form 940.\n" ]
p4932.pdf	0216 Publ 4932 (PDF)	https://www.irs.gov/pub/irs-pdf/p4932.pdf	[ "R\nP \nO\nQ\nGITCA is a Partnership...\n...between the gaming industry and the IRS to promote tax \ncompliance among tipped employees. Join Leaders from \nyour industry that are already enjoying the benefits!\nThis voluntary tip reporting compliance program is \nadministered under Revenue Procedure 2007-32.\nYour GITCA Territory Contacts\nEast Territory\nCT DC DE MA MD ME NC NH NJ NY PA RI SC\nVA VT\nTerri L. Vrabel\[email protected]\n(717) 840-6035\nMid-States Territory\nAL AR FL GA IA IL IN KS KY LA MI MN MO\nMS ND NE OH SD TN WI WV\nJennifer L. Cunningham\[email protected]\n(304) 561-3011\nWest Territory\nAK AZ CA CO HI ID MT NV NM OK OR TX\nUT WA WY\nSharon S. Huff\[email protected]\n(408) 283-1534\nIndian Tribal Governments\nAll States with Indian Tribal Gaming\nLaurie Brunette\nLaurie.P\[email protected]\n(405) 297-4496\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\nStep into the future…\n• \nBe a leader in your industry\n• \nReduce payroll administration burden\n• \nEnjoy the benefits of tip audit protection\n… the future is now!\nGaming Industry Tip \nCompliance Agreement \| GITCA\nNational Tip Reporting Compliance Program\nPublication 4932 (Rev. 2-2016) Catalog Number 57822U \nDepartment of the Treasury Internal Revenue Service www.irs.gov\nProtect your business and your employees from tip \naudit...join today!\nTo learn more about the voluntary agreement program, \naccess the irs.gov website at Market Segment \nUnderstandings (MSU). \nFor Indian Tribal Governments, go to: www.irs.gov/govt/\ntribes\n", "The GITCA Program...\n…is a voluntary tip reporting program that \nhas been successfully implemented by \nhundreds of casinos nationwide who are \nleaders in the gaming industry.\n...provides a voluntary compliance \nagreement designed specifically for the \ngaming industry to promote tax compliance \namong tipped employees and establish tip \nrates for all participating employees.\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 \nto reduce the administrative burden of tip reporting \ncompliance\nR\nR\nReceive an IRS commitment not to perform tip \nexaminations of participating employers and \nemployees who comply with the GITCA provisions\nGITCA is a partnership between \nYou and the IRS!\nThis partnership originated in Las Vegas and has \nexpanded across the United States, as both employers \nand employees realize the many benefits it has to offer.\nWho is eligible to participate?\nAll gaming employers and their tipped employees and all \ntipped outlets owned by the gaming establishment.\nHow does this benefit you?\n...Tip Audit Protection!\nR\nR\nGITCA participants deemed compliant with Internal \nRevenue Code 6053 employer tip reporting \nrequirements and\nR\nR\nWill not incur unplanned financial liabilities, penalties, or \ninterest from unexpected tip examinations\n… and all you have to do is\nR\nR\nUse agreed upon tip rates for participants\nR\nR\nMaintain 75% participation of eligible \nemployees\nR\nR\nMaintain signed employee agreements and \nother required records\nR\nR\nProvide annual tip reports to the IRS\nThat’s right...\n...Tip Audit Protection for compliant GITCA participants! Now you can \nfocus on the future….not the past\nHow does it benefit your employees?\nParticipants have tip audit protection and…\nR\nR\nTip logs 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 and Life benefits\nNonparticipants who do not report \ntheir tips may be audited!\nNon participating employees must\nR\nR\nReport all their tips\nR\nR\nMaintain daily records of all tips received\nR\nR\nReport all tips that total $20 or more to their employer \nin a written statement by the 10th day of the month after \nthe month they received the tips\nThe future is now...\nBe a leader and join today\n" ]
f2624.pdf	1117 Form 2624 (PDF)	https://www.irs.gov/pub/irs-pdf/f2624.pdf	[ "Catalog Number 18706T\nwww.irs.gov\nForm 2624 (Rev. 11-2017)\nForm 2624 \n(November 2017)\nDepartment of the Treasury - Internal Revenue Service\nConsent for Third Party Contact\nGo to www.irs.gov/Form2624 for the latest information.\nName(s) shown on return\nYour social security number\nYou must use this form to authorize the IRS to contact a third party on your behalf or to revoke that authorization.\nPart 1. Information Return Filed with IRS (e.g., financial institution, employment, or other payer records) \nFor determining an income tax liability, I authorize\n to disclose to the IRS, for a period of three\nmonths from the date of this consent, records pertaining to any information returns filed by\nfor the taxable year\n. I understand I may revoke this consent at any time before the records are disclosed. I am mailing this \nconsent both to the IRS and to\n.\nIf the payer is a financial institution, I understand a financial institution may not disclose my financial records except as permitted or \nrequired by law, a financial institution can’t require this consent as a condition of doing business with it, and I may request from the \nfinancial institution a copy of a record of any disclosure the institution makes to the government.\nThe financial institution/employer/payer cannot be contacted on your behalf without a signed consent.\nYour signature\nDate\nDaytime telephone number\nSpouse’s signature (if a joint account, both must sign)\nDate\nDaytime telephone number\nPart 2. Provide the below information to allow us to associate your consent with our records\n1. Taxpayer identification number\n2. Payer name\n3. Account number\n4. Payer street address\n5. Payer city, state, ZIP code\nPart 3. Revoking Consent\nI revoke the previously submitted consent for\n to disclose to the IRS all records pertaining to \nany information returns filed by\n for the taxable year\n.\nYour signature\nDate\nDaytime telephone number\nSpouse’s signature (if a joint account, both must sign)\nDate\nDaytime telephone number\n", "Catalog Number 18706T\nwww.irs.gov\nForm 2624 (Rev. 11-2017)\nInstructions for Form 2624, Consent for Third Party Contact\nUse the following information for completing Form 2624. \nBefore completing this form, you must first request corrected income statements or written verification of the correct amount of income \npaid to you from the financial institution, employer, or payer. If you are unable to acquire the information, you may request the IRS to \ncontact the financial institution, employer, or payer on your behalf. For the IRS to take these actions, we require your consent.\nPart 1 Information Return Filed with IRS (e.g., financial institution, employment, or other payer records)\nComplete the blank fields to provide the name of the financial institution, the employer, or other payer/debtor who reported the income \namount in question to the IRS and the tax year it was received.\nBe sure the income recipient signs the consent form. If both you and your spouse are on the information document in question, you \nboth must sign. The financial institution/employer/payer cannot be contacted on your behalf without a signed consent.\nEXAMPLE: For determining an income tax liability, I authorize Pine Bank to disclose to the IRS, for a period of three months from the \ndate of this consent, all records pertaining to any information returns filed by Pine Bank for the taxable year 2016. I understand I may \nrevoke this consent at any time before the records are disclosed. I am mailing this consent both to the IRS and to Pine Bank.\nPart 2 Provide the below information to allow us to associate your consent with our records.\nLine 1. Provide the taxpayer identification number/employer number for the information document in question.\nLine 2. Provide the name of the third party in question.\nLine 3. Provide the account number if available.\nLine 4. Provide the street address for the third-party document in question.\nLine 5. Provide the city, state, and zip code of the third-party document in question. \nPart 3 Revoking consent\nTo revoke the previously submitted consent, complete the blank fields to provide the name of the financial institution, the employer, or \nother payer/debtor who reported the income amount in question to the IRS and the tax year it was received. Be sure the income \nrecipient signs the consent form. If both you and your spouse are on the information document in question, you both must sign.\nReturn the signed Form 2624 to the IRS office listed on the most recent notice or letter you received.\n" ]
p1.pdf	0917 Publ 1 (PDF)	https://www.irs.gov/pub/irs-pdf/p1.pdf	[ "Your Rights \nas a Taxpayer\nThe IRS Mission\nThe Taxpayer Bill of Rights\n \nPublication 1\nThis publication explains your rights as a taxpayer and the processes for examination, appeal, collection, and refunds. \nAlso available in Spanish. \nProvide America’s taxpayers top-quality service by helping them understand and meet \ntheir tax responsibilities and enforce the law with integrity and fairness to all.\nPublication 1 (Rev. 9-2017) Catalog Number 64731W Department of the Treasury Internal Revenue Service www.irs.gov\n1. The Right to Be Informed\nTaxpayers have the right to know what they need to do to \ncomply with the tax laws. They are entitled to clear \nexplanations of the laws and IRS procedures in all tax forms, \ninstructions, publications, notices, and correspondence. They \nhave the right to be informed of IRS decisions about their tax \naccounts and to receive clear explanations of the outcomes.\n2. The Right to Quality Service\nTaxpayers have the right to receive prompt, courteous, and \nprofessional assistance in their dealings with the IRS, to be \nspoken to in a way they can easily understand, to receive clear \nand easily understandable communications from the IRS, and \nto speak to a supervisor about inadequate service.\n3. The Right to Pay No More than the \nCorrect Amount of Tax\nTaxpayers have the right to pay only the amount of tax legally \ndue, including interest and penalties, and to have the IRS \napply all tax payments properly.\n4. The Right to Challenge the IRS’s Position \nand Be Heard\nTaxpayers have the right to raise objections and provide \nadditional documentation in response to formal IRS actions or \nproposed actions, to expect that the IRS will consider their \ntimely objections and documentation promptly and fairly, and \nto receive a response if the IRS does not agree with their \nposition.\n5. The Right to Appeal an IRS Decision in an \nIndependent Forum\nTaxpayers are entitled to a fair and impartial administrative \nappeal of most IRS decisions, including many penalties, and \nhave the right to receive a written response regarding the \nOffce of Appeals’ decision. Taxpayers generally have the right \nto take their cases to court.\n6. The Right to Finality\nTaxpayers have the right to know the maximum amount of \ntime they have to challenge the IRS’s position as well as the \nmaximum amount of time the IRS has to audit a particular tax \nyear or collect a tax debt. Taxpayers have the right to know \nwhen the IRS has fnished an audit. \n7. The Right to Privacy\nTaxpayers have the right to expect that any IRS inquiry, \nexamination, or enforcement action will comply with the law \nand be no more intrusive than necessary, and will respect all \ndue process rights, including search and seizure protections, \nand will provide, where applicable, a collection due process \nhearing.\n8. The Right to Conﬁdentiality\nTaxpayers have the right to expect that any information they \nprovide to the IRS will not be disclosed unless authorized by \nthe taxpayer or by law. Taxpayers have the right to expect \nappropriate action will be taken against employees, return \npreparers, and others who wrongfully use or disclose taxpayer \nreturn information.\n9. The Right to Retain Representation\nTaxpayers have the right to retain an authorized representative \nof their choice to represent them in their dealings with the \nIRS. Taxpayers have the right to seek assistance from a Low \nIncome Taxpayer Clinic if they cannot afford representation.\n10. The Right to a Fair and Just Tax System\nTaxpayers have the right to expect the tax system to consider \nfacts and circumstances that might affect their underlying \nliabilities, ability to pay, or ability to provide information timely. \nTaxpayers have the right to receive assistance from the \nTaxpayer Advocate Service if they are experiencing fnancial \ndiffculty or if the IRS has not resolved their tax issues properly \nand timely through its normal channels. \n", "Examinations, Appeals, Collections, and Refunds\nExaminations (Audits) \nWe accept most taxpayers’ returns as fled. \nIf we inquire about your return or select it \nfor examination, it does not suggest that \nyou are dishonest. The inquiry or \nexamination may or may not result in more \ntax. We may close your case without \nchange; or, you may receive a refund. \nThe process of selecting a return for \nexamination usually begins in one of two \nways. First, we use computer programs to \nidentify returns that may have incorrect \namounts. These programs may be based \non information returns, such as Forms \n1099 and W-2, on studies of past \nexaminations, or on certain issues \nidentifed by compliance projects. Second, \nwe use information from outside sources \nthat indicates that a return may have \nincorrect amounts. These sources may \ninclude newspapers, public records, and \nindividuals. If we determine that the \ninformation is accurate and reliable, we \nmay use it to select a return for \nexamination. \nPublication 556, Examination of Returns, \nAppeal Rights, and Claims for Refund, \nexplains the rules and procedures that we \nfollow in examinations. The following \nsections give an overview of how we \nconduct examinations. \nBy Mail \nWe handle many examinations and \ninquiries by mail. We will send you a letter \nwith either a request for more information \nor a reason why we believe a change to \nyour return may be needed. You can \nrespond by mail or you can request a \npersonal interview with an examiner. If you \nmail us the requested information or \nprovide an explanation, we may or may not \nagree with you, and we will explain the \nreasons for any changes. Please do not \nhesitate to write to us about anything you \ndo not understand. \nBy Interview \nIf we notify you that we will conduct your \nexamination through a personal interview, \nor you request such an interview, you have \nthe right to ask that the examination take \nplace at a reasonable time and place that is \nconvenient for both you and the IRS. If our \nexaminer proposes any changes to your \nreturn, he or she will explain the reasons for \nthe changes. If you do not agree with these \nchanges, you can meet with the examiner’s \nsupervisor. \nRepeat Examinations \nIf we examined your return for the same \nitems in either of the 2 previous years and \nproposed no change to your tax liability, \nplease contact us as soon as possible so \nwe can see if we should discontinue the \nexamination. \nAppeals\nIf you do not agree with the examiner’s \nproposed changes, you can appeal them to \nthe Appeals Offce of the IRS. Most \ndifferences can be settled without \nexpensive and time-consuming court trials. \nYour appeal rights are explained in detail in \nboth Publication 5, Your Appeal Rights and \nHow To Prepare a Protest If You Don’t \nAgree, and Publication 556, Examination of \nReturns, Appeal Rights, and Claims for \nRefund.\nIf you do not wish to use the Appeals \nOffce or disagree with its fndings, you \nmay be able to take your case to the U.S. \nTax Court, U.S. Court of Federal Claims, or \nthe U.S. District Court where you live. If \nyou take your case to court, the IRS will \nhave the burden of proving certain facts if \nyou kept adequate records to show your \ntax liability, cooperated with the IRS, and \nmeet certain other conditions. If the court \nagrees with you on most issues in your \ncase and fnds that our position was largely \nunjustifed, you may be able to recover \nsome of your administrative and litigation \ncosts. You will not be eligible to recover \nthese costs unless you tried to resolve your \ncase administratively, including going \nthrough the appeals system, and you gave \nus the information necessary to resolve the \ncase. \nCollections \nPublication 594, The IRS Collection \nProcess, explains your rights and \nresponsibilities regarding payment of \nfederal taxes. It describes: \n• What to do when you owe taxes. It \ndescribes what to do if you get a tax bill \nand what to do if you think your bill is \nwrong. It also covers making installment \npayments, delaying collection action, \nand submitting an offer in compromise. \n• IRS collection actions. It covers liens, \nreleasing a lien, levies, releasing a levy, \nseizures and sales, and release of \nproperty. \n• IRS certifcation to the State Department \nof a seriously delinquent tax debt, which \nwill generally result in denial of a \npassport application and may lead to \nrevocation of a passport.\nYour collection appeal rights are explained \nin detail in Publication 1660, Collection \nAppeal Rights. \nInnocent Spouse Relief \nGenerally, both you and your spouse are \neach responsible for paying the full \namount of tax, interest, and penalties due \non your joint return. However, if you \nqualify for innocent spouse relief, you may \nbe relieved of part or all of the joint \nliability. To request relief, you must fle \nForm 8857, Request for Innocent Spouse \nRelief. For more information on innocent \nspouse relief, see Publication 971, Innocent \nSpouse Relief, and Form 8857. \nPotential Third Party Contacts \nGenerally, the IRS will deal directly with you \nor your duly authorized representative. \nHowever, we sometimes talk with other \npersons if we need information that you \nhave been unable to provide, or to verify \ninformation we have received. If we do \ncontact other persons, such as a neighbor, \nbank, employer, or employees, we will \ngenerally need to tell them limited \ninformation, such as your name. The law \nprohibits us from disclosing any more \ninformation than is necessary to obtain or \nverify the information we are seeking. Our \nneed to contact other persons may \ncontinue as long as there is activity in your \ncase. If we do contact other persons, you \nhave a right to request a list of those \ncontacted. Your request can be made by \ntelephone, in writing, or during a personal \ninterview. \nRefunds \nYou may fle a claim for refund if you think \nyou paid too much tax. You must generally \nfle the claim within 3 years from the date \nyou fled your original return or 2 years from \nthe date you paid the tax, whichever is \nlater. The law generally provides for interest \non your refund if it is not paid within 45 \ndays of the date you fled your return or \nclaim for refund. Publication 556, \nExamination of Returns, Appeal Rights, \nand Claims for Refund, has more \ninformation on refunds.\nIf you were due a refund but you did not \nfle a return, you generally must fle your \nreturn within 3 years from the date the \nreturn was due (including extensions) to get \nthat refund. \nTaxpayer Advocate Service \nTAS is an independent organization within \nthe IRS that can help protect your taxpayer \nrights. We can offer you help if your tax \nproblem is causing a hardship, or you’ve \ntried but haven’t been able to resolve your \nproblem with the IRS. If you qualify for our \nassistance, which is always free, we will do \neverything possible to help you. Visit \nwww.taxpayeradvocate.irs.gov or call \n1-877-777-4778.\nTax Information \nThe IRS provides the following sources for \nforms, publications, and additional \ninformation. \n• Tax Questions: 1-800-829-1040 \n(1-800-829-4059 for TTY/TDD)\n• Forms and Publications: \n1-800-829-3676 (1-800-829-4059 for \nTTY/TDD) \n• Internet: www.irs.gov \n• Small Business Ombudsman: A small \nbusiness entity can participate in the \nregulatory process and comment on \nenforcement actions of the IRS by \ncalling 1-888-REG-FAIR. \n• Treasury Inspector General for Tax \nAdministration: You can confdentially \nreport misconduct, waste, fraud, or \nabuse by an IRS employee by calling \n1-800-366-4484 (1-800-877-8339 for \nTTY/TDD). You can remain anonymous. \n" ]
f8883.pdf	1017 Form 8883 (PDF)	https://www.irs.gov/pub/irs-pdf/f8883.pdf	[ "Form 8883 \n(Rev. October 2017)\nDepartment of the Treasury \nInternal Revenue Service \nAsset Allocation Statement \nUnder Section 338\n▶ Attach to your income tax return. \n▶ Go to www.irs.gov/Form8883 for instructions and the latest information.\nOMB No. 1545-0123\nPart I\nFiler’s Identifying Information\n1a Name as shown on return\n1b Identifying number as shown on return\n1c\nCheck applicable box (see instructions):\nOld target\nNew target\n1d Was a valid and timely Form 8023 filed? .\n.\n.\n.\nYes\nNo\nIf \"Yes,\" enter the date filed ▶\nPart II\nOther Party’s Identifying Information\n2a Name of other party to the transaction\n2b Other party’s identifying number\nAddress (number, street, and room or suite no.)\nCity or town, state, and ZIP code\nPart III\nTarget Corporation’s Identifying Information\n3a Name and address of target corporation\n3b Employer identification number\n3c State or country of incorporation\nPart IV\nGeneral Information\n4a Acquisition date\n4b What percentage of target corporation stock was \npurchased:\n(i) During the 12-month acquisition period?\n%\n(ii) On the acquisition date? .\n.\n.\n.\n.\n%\n5a Stock price\n$\n5b Acquisition costs/Selling costs\n$\n5c Target liabilities\n$\n5d AGUB/ADSP\n$\nYes\nNo\n6\nWas the filer listed in Part I, above, a member of an affiliated group of corporations before the acquisition date? .\n7\nWas the target corporation a member of an affiliated group before the acquisition date? .\n.\n.\n.\n.\n.\n.\n.\n.\n8\nIs the target corporation or any target affiliate:\na\nA controlled foreign corporation? If “No,” check here if it was a CFC at any time during the preceding 5 years ▶\nb \n \nA foreign corporation with income, gain, or loss effectively connected with the conduct of a trade or business\nwithin the United States (including U.S. real property interests)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nc\nA qualifying foreign target under Regulations section 1.338-2(e)(1)(iii)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nd\nA corporation electing under section 1504(d) or section 953(d)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\ne\nA domestic international sales corporation (DISC)? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nf\nA passive foreign investment company (PFIC)? \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\ng\nIf the answer to item 8f is “Yes,” is the PFIC a pedigreed qualified electing fund? .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nFor Paperwork Reduction Act Notice, see separate instructions.\nCat. No. 33707Y\nForm 8883 (Rev. 10-2017)\n", "Form 8883 (Rev. 10-2017) \nPage 2 \nPart V\nOriginal Statement of Assets Transferred\n9\nAssets\nAggregate fair market value (actual amount for Class I)\nAllocation of AGUB or ADSP\nClass I\n$\n$\nClass II\n$\n$\nClass III\n$\n$\nClass IV\n$\n$\nClass V\n$\n$\nClass VI and VII\n$\n$\nTotal\n$\n$\nPart VI\nSupplemental Statement of Assets Transferred—Complete if amending an original statement or previously filed \nsupplemental statement because of an increase or decrease in AGUB or ADSP.\n10 \n \nEnter the tax year and tax return form number with which the original Form 8023 or Form 8883 and any supplemental \nstatements were filed. ▶\n11\nAssets\nAllocation of sales price as previously reported\nIncrease or (decrease)\nRedetermined allocation of AGUB or ADSP\nClass I\n$\n$\n$\nClass II\n$\n$\n$\nClass III\n$\n$\n$\nClass IV\n$\n$\n$\nClass V\n$\n$\n$\nClass VI and VII\n$\n$\n$\nTotal\n$\n$\n12\nReason(s) for increase or decrease. Attach additional sheets if more space is needed.\nForm 8883 (Rev. 10-2017)\n" ]
i8883.pdf	1017 Inst 8883 (PDF)	https://www.irs.gov/pub/irs-pdf/i8883.pdf	[ "Instructions for Form 8883\n(Rev. October 2017)\nAsset Allocation Statement Under Section 338\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 8883 and \nits instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form8883.\nPurpose of Form\nUse Form 8883, Asset Allocation \nStatement Under Section 338, to report \ninformation about transactions involving \nthe deemed sale of corporate assets \nunder section 338. This includes \ninformation previously reported on Form \n8023, Elections Under Section 338 for \nCorporations Making Qualified Stock \nPurchases.\nAlthough you use Form 8023 to make \nan election under section 338, you also \nmust file Form 8883 to supply information \nrelevant to the election. Timely file Form \n8023 even if you do not have all the \ninformation required to be supplied \nseparately on Form 8883.\nIf an election is made under section \n338 for a qualified purchase of stock of a \ntarget corporation, the target corporation \n(old target) is deemed to sell its assets to \na new corporation (new target) at the \nclose of the acquisition date. See \nRegulations section 1.338-1 for details.\nThere are two types of section 338 \nelections. A section 338(g) election is \nmade only by the purchasing corporation. \nA section 338(h)(10) election is made \njointly by both the old target shareholders \nand the purchasing corporation. Form \n8883 must be used to make both types of \nsection 338 elections.\nWho Must File\nFor elections under sections 338(g) and \n338(h)(10) both the old target and the new \ntarget must file Form 8883.\nWhen and How To File\nGenerally, attach Form 8883 to the return \non which the effects of the section 338 \ndeemed sale and purchase of the target's \nassets are required to be reported.\nOld target (S corporation for a section \n338(h)(10) election). For a section \n338(h)(10) election for an S corporation \ntarget, attach Form 8883 to Form 1120S, \nU.S. Income Tax Return for an S \nCorporation.\nOld target (consolidated return). If the \nold target is the common parent of a \nconsolidated group, attach Form 8883 to \nits final consolidated return ending on the \nacquisition date. If the old target is a \nmember (not the parent) of a selling group \nthat will file a consolidated return and is \nmaking a section 338(h)(10) election, \nattach the form to the selling group's \nconsolidated return for its tax year \nincluding the acquisition date.\nHowever, if an election under section \n338(g) is made for the target, attach the \nform to the old target's deemed sale \nreturn; not to the selling group's \nconsolidated return. See Regulations \nsection 1.338-10(a)(2) through (4) for \ndetails.\nNew target. Attach Form 8883 to the first \nreturn of the new target. If, on the day after \nthe acquisition date, the new target is a \nmember of a group filing a consolidated \nreturn, attach the form to the consolidated \nreturn that includes the day after the \nacquisition date.\nForeign target. If a section 338(g) \nelection is made for a foreign target for \nwhich Form 5471, Information Return of \nU.S. Persons With Respect to Certain \nForeign Corporations, must be filed:\nThe seller (or U.S. shareholder) must \nattach a copy of Form 8883 to the last \nForm 5471 for the old foreign target.\nThe purchaser (or its U.S. shareholder) \nmust attach a copy of Form 8883 to the \nfirst Form 5471 for the new foreign target.\nSupplemental Form 8883\nIf the amount allocated to any asset is \nincreased or decreased after the year in \nwhich the sale occurs, any affected party \nmust complete Parts I through IV and VI of \nForm 8883 and attach the form to the \nincome tax return for the year in which the \nincrease or decrease is taken into \naccount. See the instructions for Part VI \nand Regulations section 1.338-7 for more \ninformation.\nPenalties\nIf you do not file a correct Form 8883 by \nthe due date of your return and you cannot \nshow reasonable cause, you may be \nsubject to penalties. See sections 6721 \nthrough 6724.\nElections for Multiple Targets \nUnder Section 338\nAlthough one Form 8023 (rather than \nmultiple Forms 8023) may be used for \ntargets that:\nEach have the same acquisition date;\nWere members of the same affiliated \ngroup immediately before the acquisition \ndate (defined below); and\nAre members of the same affiliated \ngroup (defined below) immediately after \nthe acquisition date, file a separate Form \n8883 for each target corporation.\nDefinitions\nA qualified stock purchase (QSP) is the \npurchase of stock of at least 80% of the \ntotal voting power and value of the stock \nof a corporation by another corporation \nduring a 12-month period.\nA 12-month acquisition period is the \n12-month period beginning with the first \nacquisition by purchase of stock included \nin the QSP.\nThe acquisition date is the first date \non which a QSP has occurred.\nRecently purchased target stock is \nany stock in the target corporation that is \nheld by the purchasing corporation on the \nacquisition date and was purchased by \nthe corporation during the 12-month \nacquisition period. See section 338(h)(1) \nfor special rules for stock acquisitions from \nrelated corporations.\nAn affiliated group is an affiliated \ngroup as defined in section 1504(a), \ndetermined without regard to the \nexceptions contained in section 1504(b).\nA corporation will be treated as a \ntarget affiliate (as defined in section \n338(h)(6)) of the target corporation if each \ncorporation was, at any time during much \nof the consistency period that ends on the \nacquisition date of the target corporation, \na member of an affiliate group which had \nthe same common parent. Except as \notherwise provided, a target affiliate does \nnot include a foreign corporation, a DISC, \nor a corporation to which section 936 \napplies.\nClass I assets are cash and general \ndeposit accounts (including savings and \nchecking accounts) other than certificates \nof deposit held in banks, savings and loan \nOct 26, 2017\nCat. No. 33706N\n", "associations, and other depository \ninstitutions.\nClass II assets are actively traded \npersonal property within the meaning of \nsection 1092(d)(1) and Regulations \nsection 1.1092(d)-1 (determined without \nregard to section 1092(d)(3)). In addition, \nClass II assets include certificates of \ndeposit and foreign currency even if they \nare not actively traded personal property. \nClass II assets do not include stock of \ntarget affiliates, whether or not actively \ntraded, other than actively traded stock \ndescribed in section 1504(a)(4). Examples \nof Class II assets include U.S. government \nsecurities and publicly traded stock.\nClass III assets are assets that the \ntaxpayer marks-to-market at least annually \nfor federal income tax purposes and debt \ninstruments (including accounts \nreceivable). However, Class III assets do \nnot include (a) debt instruments issued by \npersons related at the beginning of the \nday following the acquisition date to the \ntarget under section 267(b) or 707; (b) \ncontingent debt instruments subject to \nRegulations sections 1.1275-4, and \n1.483-4, or section 988, unless the \ninstrument is subject to the noncontingent \nbond method of Regulations section \n1.1275-4(b) or is described in Regulations \nsection 1.988-2(b)(2)(i)(B)(2); and (c) debt \ninstruments convertible into the stock of \nthe issuer or other property.\nClass IV assets are stock in trade of \nthe taxpayer or other property of a kind \nthat would properly be included in the \ninventory of the taxpayer if on hand at the \nclose of the taxable year, or property held \nby the taxpayer primarily for sale to \ncustomers in the ordinary course of its \ntrade or business.\nClass V assets are all assets other \nthan Class I, II, III, IV, VI, and VII assets.\nNote. Furniture and fixtures, buildings, \nland, vehicles, and equipment, which \nconstitute all or part of a trade or business \nas defined in Regulations section \n1.1060-1(b)(2) are generally Class V \nassets.\nClass VI assets are all section 197 \nintangibles (as defined in section 197) \nexcept goodwill and going concern value. \nSection 197 intangibles include:\nWorkforce in place;\nBusiness books and records, operating \nsystems, or any other information base, \nprocess, design, pattern, know-how, \nformula, or similar item;\nAny customer-based intangible;\nAny supplier-based intangible;\nAny license, permit, or other right \ngranted by a government unit;\nAny covenant not to compete entered \ninto in connection with the acquisition of \nan interest in a trade or a business; and\nAny franchise trademark, or trade name \n(however, see exception below for certain \nprofessional sports franchises).\nThe term “section 197 intangible” does \nnot include any of the following.\nAn interest in a corporation, \npartnership, trust, or estate;\nInterests under certain financial \ncontracts;\nInterests in land;\nCertain computer software;\nCertain separately acquired interests in \nfilms, sound recordings, video tapes, \nbooks, or other similar property;\nInterests under leases of tangible \nproperty;\nCertain separately acquired rights to \nreceive tangible property or services;\nCertain separately acquired interests in \npatents or copyrights;\nInterests under indebtedness;\nProfessional sports franchises acquired \nbefore October 23, 2004; and\nCertain transactions costs.\nSee section 197(e) for further information.\nClass VII assets are goodwill and \ngoing concern value (whether or not the \ngoodwill or going concern value qualifies \nas a section 197 intangible).\nSpecific Instructions\nPart I. Filer's Identifying \nInformation\nLine 1a. Enter the name as shown on \nyour income tax return.\nLine 1b. Enter the corporation's employer \nidentification number (EIN). If the form is \nfiled by an individual U.S. shareholder for \na foreign target, enter the shareholder's \nsocial security number (SSN).\nLine 1c. Indicate by checking the \napplicable box whether you are filing this \nform because you are filing the federal \nincome tax return that reflects the tax \nresults for the old target of a section 338 \nelection, or because you are filing the \nfederal income tax return that reflects the \ntax results for the new target of a section \n338 election. See When and How To File \nfor a discussion of who files the tax returns \nreporting the section 338 results for the \nold target and new target, respectively.\nPart II. Other Party's Identifying \nInformation\nIdentify the taxpayer that files the U.S. \nincome tax return, if any, reflecting the tax \nresults under section 338 for the other \nparty to the transaction. If the tax results of \nthe transaction are reported on a \nconsolidated return for the other party, \nprovide the identifying information of the \ncommon parent of the consolidated group \ninstead of the old or new target. If the old \nor new target is a controlled foreign \ncorporation (CFC) and does not file a U.S. \nincome tax return, identify the U.S. \nshareholder owning the largest interest in \nthe CFC (or if the U.S. shareholder is a \nmember of a consolidated group, the \ncommon parent of that group).\nLine 2b. Enter the identifying number \n(EIN or SSN) of the other party.\nPart III. Target Corporation's \nIdentifying Information\nComplete Part III if the target identifying \ninformation is not provided in Part I (that is, \nif Form 8883 is filed by the common parent \nof a consolidated group including the \ntarget or by the seller, purchaser, or U.S. \nshareholder filing for a foreign target).\nLine 3b. An EIN is not required if a party \ndoes not have, and is not otherwise \nrequired to have, an EIN.\nLine 3c. When identifying the country of \nincorporation, include political \nsubdivisions, if any.\nPart IV. General Information\nBoth the old and the new target must \ncomplete lines 4a through 8g.\nLine 5a. Enter the consideration paid \n(without regard to selling or acquisition \ncosts) for the recently purchased target \nstock (defined earlier). Include only \namounts actually paid to the seller(s) of \nthe target stock.\nLine 5b. New Target: Enter the \nacquisition costs, including any other \namounts capitalized in the purchasing \ncorporation's basis in the recently \npurchased target stock.\nOld Target: Enter the selling costs of \nthe selling consolidated group, selling \naffiliates, or S corporation shareholder(s) \nincurred in connection with the QSP that \nreduce the amount realized on the sale of \nrecently purchased target stock.\nLine 5c. Enter the target's liabilities as of \nthe beginning of the day after the \nacquisition date. The old target's liabilities \nalso are measured as of the beginning of \nthe day after the acquisition date. \nHowever, see Regulations section \n1.338-1(d) regarding certain transactions \non the acquisition date. These liabilities \nmay include tax consequences resulting \nfrom the deemed sale.\nLine 5d. New Target: Enter the adjusted \ngrossed-up basis (AGUB). This is the \namount for which the new target is \ndeemed to have purchased all of its \nassets from the old target. AGUB is the \nsum of:\n-2-\n", "The grossed-up basis in the purchasing \ncorporation's recently purchased target \nstock,\nThe purchasing corporation's basis in \nnonrecently purchased target stock, and\nThe liabilities of the new target \n(reported on line 5c).\nSee Regulations section 1.338-5 for \nadditional information.\nOld Target: Enter the aggregate \ndeemed sales price (ADSP). This is the \namount for which the old target is deemed \nto have sold all of its assets in the deemed \nasset sale. ADSP is the sum of:\nThe grossed-up amount realized on the \nsale to the purchasing corporation of the \npurchasing corporation's recently \npurchased target stock, and\nThe liabilities of the old target (reported \non line 5c). Compute ADSP as follows.\n1. Enter the amount from line 5a (stock \nprice)\n. . . . . . . . . . . . . . . .\n \n2. Divide the amount on line 1 by the \npercentage of target stock (by value, \ndetermined on the acquisition date) \nattributable to that recently purchased \ntarget stock\n. . . . . . . . . . . . .\n \n3. Enter the amount from line 5b (selling \ncosts)\n. . . . . . . . . . . . . . . .\n \n4. Grossed-up amount realized on \nthe sale. Subtract line 3 \nfrom line 2\n. . . . . . . . . . . . . .\n \n5. Enter the amount from line 5c (target \nliabilities)\n. . . . . . . . . . . . . .\n \n6. ADSP. Add line 5 to line 4. Enter here \nand on line 5d\n. . . . . . . . . . . .\n \nFor more information see Regulations \nsection 1.338-4.\nPart V. Original Statement of \nAssets Transferred\nAllocation of consideration. An \nallocation of ADSP must be made to \ndetermine the old target's gain or loss on \nthe deemed transfer of each asset, and an \nallocation of AGUB must be made to \ndetermine the new target's basis in each \nacquired asset. Use the residual method \nfor making the allocation. The amount \nallocated to an asset, other than a Class \nVII asset, cannot exceed its fair market \nvalue (FMV) on the acquisition date. For \npurposes of this allocation, FMV is the \ngross fair market value not reduced by \nmortgages, liens, pledges, or other debt. \nThe amount allocated to an asset also is \nsubject to any applicable limits under the \nInternal Revenue Code or general \nprinciples of tax law.\nAllocate consideration in Part V as \nfollows.\n1.\nReduce the consideration by the \namount of Class I assets.\n2.\nAllocate the remaining \nconsideration to Class II assets, then to \nClasses III, IV, V, and VI assets in that \norder. For each class, allocate the \nremaining consideration to the class \nassets in proportion to their FMVs on the \nacquisition date (as discussed in the \nprevious paragraph).\n3.\nAllocate consideration to Class VII \nassets.\nIf an asset can be included in more \nthan one class, choose the lower \nnumbered class (for example, if an asset \ncould be included in Class III or IV, choose \nClass III).\nLine 9. For a particular class of assets, \nenter the total FMV of all the assets in the \nclass and the total allocation of the \namount on line 5d, (ADSP or AGUB, \nwhichever applies) to the class. For \nClasses VI and VII, enter the total FMV of \nClasses VI and VII combined, and the total \nallocation of the amount on line 5d (ADSP \nor AGUB, whichever applies) to Classes \nVI and VII combined.\nPart VI. Supplemental \nStatement of Assets \nTransferred\nComplete Parts I through IV and Part VI \nand file a new Form 8883 for each year \nthat an increase or decrease in AGUB or \nADSP occurs. If an increase or decrease \nin the amount to be allocated occurs after \nthe purchase date, the increase or \ndecrease must be allocated among the \nassets. The reallocation is made in the \ntaxable year in which the increase or \ndecrease occurs. Give the reason(s) for \nthe increase or decrease in allocation. \nAlso enter the tax year(s) and the form \nnumber of the income tax return with \nwhich the original Form 8883 and any \nsupplemental Forms 8883 were filed. For \nexample, enter “2017 Form 1120.”\nIncreases. Allocate an increase in \nconsideration by first allocating the \nincrease in consideration to Class I and \nany remaining consideration to each of the \nfollowing classes (Class II, III, etc.). The \nnumber of classes may vary depending on \nthe year of the acquisition. Increase the \namounts previously allocated to the assets \nin each class in proportion to their fair \nmarket values on the purchase date. Do \nnot allocate to any asset in excess of fair \nmarket value.\nIf an asset has been disposed of, \ndepreciated, amortized, or depleted by the \nnew target before the increase occurs, any \namount allocated to that asset by the new \ntarget must be properly taken into account \nunder principles of tax law applicable \nwhen part of the cost of an asset (not \npreviously reflected in its basis) is paid \nafter the asset has been disposed of, \ndepreciated, amortized, or depleted.\nDecreases. Allocate a decrease in \nconsideration as follows.\n1.\nReduce the amount previously \nallocated to Class VII assets.\n2.\nReduce the amount previously \nallocated to Class VI assets, then to \nClasses V, IV, III, and II assets in that \norder. Within each class, allocate the \ndecrease among the class assets in \nproportion to their FMVs on the acquisition \ndate (as discussed under Increases \nabove).\nYou cannot decrease the amount \nallocated to an asset below zero. If an \nasset has a basis of zero at the time the \ndecrease is taken into account because it \nhas been disposed of, depreciated, \namortized, or depleted by the new target, \nthe decrease in consideration allocable to \nsuch asset must be properly taken into \naccount under the principles of tax law \napplicable when the cost of an asset \n(previously reflected in basis) is reduced \nafter the asset has been disposed of, \ndepreciated, amortized, or depleted. An \nasset is considered to have been \ndisposed of to the extent the decrease \nallocated to it would reduce its basis \nbelow zero.\nTransitional rules for patents, copy-\nrights, and similar property. For \ntransactions occurring before January 6, \n2000, the regulations applied special rules \nto the allocation to particular intangible \nassets of increases or decreases in \nconsideration. See the regulations in \neffect prior to that time.\nPaperwork 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.\n-3-\n", "The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for business \ntaxpayers filing this form is approved under OMB control number 1545-0123 and is included in the estimates shown in the instructions \nfor their business income tax return.\nIf you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be \nhappy to hear from you. You can send us comments through IRS.gov/FormComments. Or write to the Internal Revenue Service, Tax \nForms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form 8883 to this \naddress. Instead, see When and How To File, earlier.\n-4-\n" ]
i1128.pdf	1117 Inst 1128 (PDF)	https://www.irs.gov/pub/irs-pdf/i1128.pdf	[ "Instructions for Form 1128\n(Rev. November 2017)\n(Use with the October 2014 revision of Form 1128)\nApplication To Adopt, Change, or Retain a Tax Year\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 information and \ndevelopments related to Form 1128 \nand its instructions, such as \nlegislation enacted after this form and \nits instructions were published, go to \nIRS.gov/Form1128.\nPurpose of Form\nFile Form 1128 to request a change in \ntax year. Partnerships, S corporations, \npersonal service corporations (PSCs), \nor trusts may be required to file Form \n1128 to adopt or retain a certain tax \nyear.\nPart II is used for an automatic \napproval request. If the applicant does \nnot qualify for automatic approval, \nPart III is used for a ruling request.\nWho Must File\nGenerally, taxpayers must file Form \n1128 to adopt, change, or retain a tax \nyear. However, see Exceptions, later.\nThe common parent of a \nconsolidated group that files a \nconsolidated return files one Form \n1128 for the consolidated group. In \naddition, the common parent \ncorporation must (a) indicate that the \nForm 1128 is for the common parent \ncorporation and all its subsidiaries \nand (b) answer all relevant questions \non the application for each member of \nthe consolidated group.\nIf a consolidated group filing a \nconsolidated return wants to change \nits tax year by using Rev. Proc. \n2006-45, 2006-45 I.R.B. 851 at \nwww.irs.gov/irb/2006-45_IRB/\nindex.html (or its successor), every \nmember of the group must meet the \nrevenue procedure requirements.\nIf a controlled foreign corporation \n(CFC) or 10/50 corporation \n(noncontrolled section 902 \ncorporation) does not have a U.S. \ntrade or business, then the CFC's \ncontrolling domestic shareholder(s) \nmust file Form 1128 on behalf of such \nforeign corporation to change its tax \nyear (except as provided above with \nrespect to a controlling domestic \nshareholder that is a member of a \nconsolidated group). See Regulations \nsection 1.964-1(c)(5) for the definition \nof controlling domestic shareholders \nof a CFC or 10/50 corporation.\nIf Form 1128 is filed on behalf of a \nCFC or 10/50 corporation, each \ncontrolling domestic shareholder must \nattach to its tax return a copy of the \nform and all other domestic \nshareholders must be provided a \nwritten notice of the election. See \nRegulations section 1.964-1(c)(3) for \ndetails.\nExceptions\nDo not file Form 1128 in the following \ncircumstances.\nCorporations\nA corporation adopting its first tax \nyear.\nA corporation required to change its \ntax year to file a consolidated return \nwith its new common parent (see \nRegulations sections 1.442-1(c) and \n1.1502-76(a)).\nA foreign sales corporation (FSC) \nor an interest charge domestic \ninternational sales corporation \n(IC-DISC) changing to the tax year of \nthe U.S. shareholder with the highest \npercentage of voting power (see \nsection 441(h)). Also see Temporary \nRegulations section 1.921-1T(b)(4). \nHowever, a FSC or IC-DISC must file \nForm 1128 to change its tax year \nconcurrently, if a tax year change has \nbeen made by the U.S. shareholder.\nPartnerships, S Corporations, \nand Personal Service \nCorporations\nA newly formed partnership \nadopting a required tax year or a \n52-53-week tax year with reference to \nsuch required tax year.\nA partnership, S corporation, or \nPSC terminating its section 444 \nelection (see Temporary Regulations \nsection 1.444-1T(a)(5)).\nA newly formed partnership, an \nelecting S corporation, or a newly \nformed PSC that elects under section \n444 a tax year other than the required \ntax year by filing Form 8716, Election \nTo Have a Tax Year Other Than a \nRequired Tax Year.\nA corporation electing to be treated \nas an S corporation by filing Form \n2553, Election by a Small Business \nCorporation, and requesting to \nchange or retain its tax year.\nExempt Organizations\nAn organization exempt under section \n501(a) does not file Form 1128 unless \nthe organization has changed its tax \nyear at any time within a \n10-calendar-year period, and the \norganization has had an annual filing \nrequirement during that 10-year \nperiod (see Rev. Proc. 85-58, 1985-2 \nC.B. 740). This exception does not \napply to organizations exempt from \ntax under section 521, 526, 527, or \n528; organizations described in \nsection 401(a); and organizations \ninvolved in a group change in tax year \nfor all its subordinate organizations.\nIndividuals\nNewly married individuals changing to \nthe tax year of the other spouse in \norder to file a joint return do not file \nForm 1128. Regulations section \n1.442-1(d) must be followed.\nTrusts\nA trust (other than a tax-exempt \ntrust, charitable trust, or a grantor trust \nunder Rev. Rul. 90-55, 1990-2 C.B. \n161) that adopts the calendar year as \nrequired by section 644.\nCertain revocable trusts electing to \nbe treated as part of an estate.\nAn employee plan or trust filing \nForm 5308, Request for Change in \nPlan/Trust Year, to change its plan or \ntrust year.\nOct 24, 2017\nCat. No. 61752V\n", "Estates\nAn estate adopting its first tax year.\nWhen To File\nTax Year Adoption, Change, or \nRetention\nTo request a ruling to adopt, \nchange, or retain a tax year, file Form \n1128 by the due date (not including \nextensions) of the federal income tax \nreturn for the first effective year. Do \nnot file earlier than the day following \nthe end of the first effective year. In \nthe case of a change in tax year, the \nfirst effective year is the short period \nrequired to effect the change.\nTo request automatic approval to \nchange a tax year under Rev. Proc. \n2006-45 (Form 1128, Part II, \nSection A) or Rev. Proc. 2006-46, \n2006-45 I.R.B. 859 at www.irs.gov/irb/\n2006-45_IRB/index.html (Form 1128, \nPart II, Section B), file by the due date \nof the return (including extensions) for \nthe short period required to effect the \nchange. A Form 1128 filed by a \ncontrolling domestic shareholder (or \nits common parent) on behalf of a \nCFC or 10/50 corporation is due no \nlater than the due date (including \nextensions) of that shareholder's (or \nits common parent's) income tax \nreturn for its tax year with or within \nwhich ends the first effective year of \nthe CFC or 10/50 corporation.\nFor an individual filing to change to \na calendar year under Rev. Proc. \n2003-62, 2003-32 I.R.B. 299 at \nwww.irs.gov/irb/2003-32_IRB/\nindex.html (Form 1128, Part II, \nSection C), Form 1128 must be filed \non or before the due date (including \nextensions) for filing the federal \nincome tax return for the short period \nrequired to effect the change.\nTo change a tax year under Rev. \nProc. 85-58 (Form 1128, Part II, \nSection D), file by the 15th day of the \n5th calendar month after the end of \nthe short period.\nLate Applications\nGenerally, an application filed after \nthe appropriate due date stated above \nis considered late.\nHowever, applications filed within \n90 days after the due date may be \nconsidered as timely filed when the \napplicant establishes that:\n1. The taxpayer acted reasonably \nand in good faith, and\n2. Granting relief will not prejudice \nthe interests of the government.\nApplications that are filed more \nthan 90 days after the due date are \npresumed to jeopardize the interests \nof the government, and will be \napproved only in unusual and \ncompelling circumstances.\nUnder either circumstance, an \nextension request must be filed under \nRegulations section 301.9100-3 and \nis a ruling request under Rev. Proc. \n2017-1, I.R.B. 1 at www.irs.gov/irb/\n2017-1_IRB/ar07.html (updated \nannually). The extension is also \nsubject to public inspection under \nsection 6110.\nSee section 7 of Rev. Proc. 2017-1 \nfor information on requesting a ruling.\nNote. An extension request under \nRev. Proc. 2017-1 (or its successor) \nrequires payment of a user fee.\nEarly Applications\nGenerally, an application to adopt or \nchange a tax year will not be \nconsidered if it is submitted before the \nend of the short period.\nWhere To File\nPart II—Automatic Approval \nRequest\nIf Part II (automatic approval request) \napplies to the applicant, file Form \n1128 with:\nInternal Revenue Service Center\nAttention: Entity Control\nUse the address where the applicant's \nincome tax return is filed. See the \ninstructions for the applicant's income \ntax return. The applicant must also \nattach a copy of Form 1128 to the \nfederal income tax return filed for the \nshort period required to effect the \nchange.\nDo not file a request for \nautomatic approval with either \naddress below in Part \nIII—Ruling Request. Doing so will \nresult in a significant delay in the \nprocessing of your request.\nCFCs and 10/50 corporations. If \nthe form is filed on behalf of a CFC or \n10/50 corporation, the controlling \ndomestic shareholder who retains the \njointly executed consent described in \nRegulations section 1.964-1(c)(3)(ii) \nCAUTION\n!\nmust file Form 1128 with its tax return \nfor its tax year with or within which \nends the first effective year of the CFC \nor the 10/50 corporation. The other \ncontrolling domestic shareholder(s) \nmust attach a copy of the form to its \nincome tax return for its tax year with \nor within which ends the tax year of \nthe CFC or 10/50 corporation.\nNote. If a corporation is required to \nfile Form 1128 with its tax return and \nis a member of an affiliated group of \ncorporations filing a consolidated \nreturn, the common parent must file \nthe Form 1128 with the consolidated \nreturn.\nApplications prior to an election to \nbecome an S corporation. If a \ncorporation is requesting to change its \ntax year prior to making an election to \nbecome an S corporation and the \nrequested tax year is a permitted tax \nyear for S corporations (for example, \na calendar tax year), file Form 1128 \nas an attachment to Form 2553. See \nForm 1128, Part II, line 2. Do not file \nForm 1128 with the above address for \nautomatic approval requests. For \ninformation on where to file Form \n2553, see the Instructions for Form \n2553.\nPart III—Ruling Request\nIf Part III (ruling request) applies to the \napplicant, file Form 1128 and the \nappropriate user fee with the IRS \nNational Office. Mail Form 1128 to:\nInternal Revenue Service\nAssociate Chief Counsel (Income \nTax and Accounting)\nAttention: CC:PA:LPD:DRU\nP.O. Box 7604\nBen Franklin Station\nWashington, DC 20044-7604\nThe IRS will acknowledge receipt \nof the application within 45 days. You \ncan inquire about the status of the \napplication by writing to:\nControl Clerk, CC:ITA\nInternal Revenue Service\nRoom 4516\n1111 Constitution Ave., NW\nWashington, DC 20224-0002\nThe applicant will receive \nnotification of its approval or denial. If \nno communication is received from \nthe IRS regarding the application \nwithin 90 days, contact the Control \nClerk.\n-2-\n", "Exempt organizations requesting a \nruling should send Form 1128 and \nany applicable user fee to:\nInternal Revenue Service\n1973 N Rulon White Blvd\nM/S 6273\nOgden, Utah 84201\nYou can inquire about the status of \nan application for exempt \norganizations by calling \n877-829-5500.\nWho Must Sign\nExcept as discussed below (regarding \nautomatic approval requests filed on \nbehalf of a CFC or 10/50 corporation), \nForm 1128 must be signed by the filer \nas discussed below. A valid signature \nby the individual or an officer of the \norganization is required on Form \n1128. If the form does not have a valid \nsignature, it will not be considered.\nIndividuals\nIf filing a joint return, both spouses \nmust sign.\nPartnerships\nInclude the signature, name and title \nof a general partner on behalf of a \nstate law partnership, or a \nmember-manager on behalf of a \nlimited liability company.\nEstates\nInclude the signature, name, and title \nof the fiduciary or other person legally \nauthorized to sign.\nTrusts\nInclude the signature, name, and title \nof the fiduciary or other person legally \nauthorized to sign.\nTax-Exempt Organizations\nInclude the signature, name, and title \nof a principal officer or other person \nlegally authorized to sign.\nCFC or 10/50 Corporation\nFor a CFC or 10/50 corporation with a \nU.S. trade or business and filing Form \n1128 as the applicant, follow the same \nrules as other corporations (see All \nOther Filers, later). If the form is being \nfiled on behalf of a CFC or 10/50 \ncorporation by its controlling domestic \nshareholder(s), follow the instructions \nbelow for ruling requests and \nautomatic approval requests.\nRuling request. A ruling request \napplication that is filed on behalf of a \nCFC or 10/50 corporation must be \nsigned by an authorized officer of the \ndesignated (controlling domestic) \nshareholder that retains the jointly \nexecuted consent as provided for in \nRegulations section 1.964-1(c)(3)(ii). \nA schedule listing the name(s) and \nidentifying number(s) of the controlling \ndomestic shareholder(s) must be \nattached to the application. Also, the \ncontrolling domestic shareholder(s) \nmust satisfy the requirements of \nRegulations section 1.964-1(c)(3). If \nthe designated (controlling domestic) \nshareholder is a member of a \nconsolidated group, then an \nauthorized officer of the common \nparent must sign. Do not sign the \ncopy of Form 1128 filed with the \nincome tax return.\nAutomatic approval request. An \nautomatic ruling request application \nthat is filed on behalf of a CFC or \n10/50 corporation does not have to be \nsigned. However, the controlling \ndomestic shareholder completing the \nform must satisfy the requirements of \nRegulations section 1.964-1(c)(3) and \nretain the jointly executed consent \ndescribed in Regulations section \n1.964-1(c)(3)(ii).\nAll Other Filers\nIf the filer is a corporation, the \napplication must include the signature \nof the president, vice president, \ntreasurer, assistant treasurer, or chief \naccounting officer (such as tax officer) \nauthorized to sign, and their official \ntitle. Receivers, trustees, or assignees \nmust sign any application they are \nrequired to file. For a consolidated \ngroup filing a consolidated return with \nits common parent, Form 1128 should \nbe signed by an authorized officer of \nthe common parent corporation.\nPaid Preparer\nGenerally, anyone who is paid to \nprepare Form 1128 must sign it and fill \nin the “Paid Preparer Use Only” area. \nThe paid preparer must complete the \nrequired information and sign the \nreturn in the space provided for the \npreparer's signature. However, if the \napplicant is requesting automatic \napproval and a copy of Form 1128 is \nattached to the income tax return, the \ncopy of Form 1128 does not have to \nbe signed.\nNote. Anyone who prepares Form \n1128 but does not charge a fee \nshould not complete the “Paid \nPreparer's Use Only” section.\nSpecific Instructions\nPart I—General \nInformation\nAll applicants must complete Part I. \nAttachments to Form 1128 must show \nthe applicant's name, identifying \nnumber, and the address. Also \nindicate that the statement is an \nattachment to Form 1128.\nName\nIn general, the filer of the form is the \napplicant. If filing a joint return, include \nthe names of both spouses. If the \napplicant is a corporation, \npartnership, estate, trust, or \ntax-exempt organization, etc., enter \nthe name of the entity or organization.\nFiler different from applicant. For \nmembers of a consolidated group of \ncorporations and certain foreign \ncorporations, Form 1128 may be filed \non behalf of the applicant. For a \nconsolidated group of corporations, \nenter the name and employer \nidentification number (EIN) of the \nparent corporation on the first line as \nthe filer and enter the name(s) and \nEIN(s) of the member corporations \napplying for a change in accounting \nperiod on the fourth line. For CFCs \nand 10/50 corporations, enter the \nname and EIN of the controlling \ndomestic shareholder(s) (common \nparent, if applicable) on the first line \nand the name and EIN, if any, of the \nforeign corporation on the fourth line. \nIf there is more than one filer or \napplicant, attach a statement listing \neach filer's or applicant's name and \nEIN.\nIdentifying Number\nIndividuals enter their social security \nnumber (SSN). If filing a joint income \ntax return, enter the SSN of both \nspouses. However, if one or both \nspouses are engaged in a trade or \nbusiness and Form 1128 is filed on \nbehalf of the business, enter the EIN \ninstead of the SSNs. All other \napplicants enter their EIN.\nYou can apply for an EIN online \n(only for applicants in the United \nStates or U.S. possessions), by \ntelephone (only for applicants outside \nof the United States or U.S. \npossessions), or by fax or by mail \n-3-\n", "using Form SS-4, Application for \nEmployer Identification, depending on \nhow soon you need to use the EIN. \nUse only one method for each entity \nso you don't receive more than one \nEIN for an entity. For more information \non applying for an EIN, see the \nInstructions for Form SS-4.\nAn SSN must be applied for on \nForm SS-5, Application for a Social \nSecurity Card. Form SS-5 can be \nobtained at SSA offices or by calling \nthe SSA at 1-800-772-1213 (TTY 1–\n800–325–0778). It is also available \nfrom the SSA website at SSA.gov.\nIf the applicant has not received its \nEIN or SSN by the time the application \nis due, write “Applied for” in the space \nfor the identifying number.\nForeign corporations. If the \napplicant is a foreign corporation that \nis not otherwise required to have or \nobtain an EIN, enter “Not applicable” \nin the space provided for the \nidentifying number.\nAddress\nInclude the suite, room, or other unit \nnumber after the street address. If the \nPost Office does not deliver mail to \nthe street address and the filer has a \nP.O. box, show the box number \ninstead.\nIf the filer receives its mail in care of \na third party (such as an accountant or \nattorney), enter on the street address \nline “C/O” followed by the third party's \nname and street address or P.O. box.\nPerson To Contact\nThe person to contact must be the \nperson authorized to sign the Form \n1128, or the applicant's authorized \nrepresentative. If the person to \ncontact is not the filer or the applicant, \nattach Form 2848, Power of Attorney \nand Declaration of Representative.\nLine 1. Check all applicable box(es) \nto indicate the type of entity filing this \napplication. For example, an entity \nthat is a domestic corporation may \nalso be a regulated investment \ncompany (RIC). That entity would \ncheck both the “Domestic corporation” \nbox and the “Other” box, and write, \n“RIC under sec. 851” on the dotted \nline.\nLines 2a and 2b. If the requested \nyear is a 52-53-week tax year, \ndescribe the year (for example, last \nSaturday in December or Saturday \nnearest to December 31). A \n52-53-week tax year must end on the \ndate a specified day of the week last \noccurs in a particular month or on the \ndate that day of the week occurs \nnearest to the last day of a particular \ncalendar month.\nA newly formed partnership or PSC \nthat wants to adopt a tax year other \nthan its required tax year must go to \nPart III after completing Part I.\nLine 2c. An applicant's first tax year \ngenerally starts when business \noperations begin.\nA corporation's tax year begins at \nthe earliest date it first:\nHas shareholders,\nHas assets, or\nBegins doing business.\nThe initial year ends on the day before \nthe first day of the new tax year.\nIf the applicant is changing a tax \nyear, the required short period return \n(usually for a period of less than 12 \nmonths) is for the period that begins \non the day following the close of the \nold tax year and ends on the day \nbefore the first day of the new tax \nyear.\nFor example, in 2017, a \ncorporation, which has a tax year \nending December 31, requests a new \ntax year ending March 31. The \ncorporation's first effective tax year \n(short year) begins on January 1, \n2017, and ends on March 31, 2017.\nPart II—Automatic\nApproval Request\nNote. All references to the Revenue \nProcedures listed are to that Revenue \nProcedure or its successor.\nPart II is completed by applicants \nrequesting automatic approval of a \nchange in tax year under:\nRev. Proc. 2006-45 (corporations) \nas clarified and modified by Rev. \nProc. 2007-64, 2007-42 I.R.B. 818 at \nwww.irs.gov/irb/2007-42_IRB/\nindex.html,\nRev. Proc. 2006-46 (pass-through \nentities),\nRev. Proc. 2003-62 (individuals),\nRev. Proc. 76-10, 1976-1 C.B. 548 \nas modified by Rev. Proc. 79-3, \n1979-1 C.B. 483, and Rev. Proc. \n85-58 (exempt organizations), and\nRev. Proc. 85-15, 1985-1 C.B. 516 \n(all filers), to correct the adoption of \nan improper tax year to a calendar \nyear by filing an amended return on a \ncalendar year basis and attaching \nForm 1128. If the applicants want to \nchange to a fiscal year, file a Form \n1128 under the procedures of either \nRev. Proc. 2006-45, 2006-46, \n2002-39, 2002-1 C.B. 1046 or any \nsuccessor.\nNote. Applicants requesting an \nautomatic approval must complete \nParts I and II only.\nA user fee is not required if \nrequesting an automatic \napproval under any of the \nsections of Part II listed below.\nComplete Part II if the applicant can \nuse the automatic approval rules \nunder one of the sections listed below \nand the application is filed on time.\nSection of Part II of Form 1128 To \nComplete\nIf the applicant is:\nComplete \nonly:\nA corporation (other than an S \ncorporation or a PSC)\nSection A\nA partnership, S corporation, \nPSC, or a trust \nSection B\nAn individual\nSection C\nA tax-exempt organization\nSection D\nIf the applicant does not qualify for \nautomatic approval, a ruling must be \nrequested. See Part III for more \ninformation.\nIf the Service Center denies \napproval because Form 1128 was not \nfiled on time, the applicant can \nrequest relief under Regulations \nsection 301.9100-3, discussed earlier \nunder Late Applications. The \napplicant completes Part III, as \ndiscussed later, and sends Form 1128 \nto the IRS National Office for \nconsideration.\nSection A—Corporations \n(Other Than S Corporations or \nPersonal Service Corporations)\nRev. Proc. 2006-45 provides \nexclusive procedures for a \ncorporation to obtain automatic \napproval to change its annual \naccounting period under section 442 \nand Regulations section 1.442-1(b). A \ncorporation complying with all the \napplicable provisions of this revenue \nprocedure will be deemed to have \nTIP\n-4-\n", "established a business purpose and \nobtained the approval of the IRS to \nchange its accounting period. See \nRev. Proc. 2006-45 for more \ninformation.\nLine 1. A corporation is not allowed \nto use the automatic approval rules \nunder section 4 of Rev. Proc. 2006-45 \nif it:\n1. Has changed its annual \naccounting period at any time within \nthe most recent 48-month period \nending with the last month of the \nrequested tax year. For exceptions, \nsee section 4.02(1) of Rev. Proc. \n2006-45.\n2. Has an interest in a \npass-through entity as of the end of \nthe short period. For exceptions, see \nsection 4.02(2) of Rev. Proc. 2006-45.\n3. Is a shareholder of a FSC or \nIC-DISC, as of the end of the short \nperiod. For exceptions, see section \n4.02(3) of Rev. Proc. 2006-45.\n4. Is a FSC or an IC-DISC.\n5. Is an S corporation.\n6. Attempts to make an S \ncorporation election for the tax year \nimmediately following the short \nperiod, unless the change is to a \npermitted S corporation tax year.\n7. Is a PSC.\n8. Is a CFC. For exceptions, see \nsection 4.02(8) of Rev. Proc. 2006-45.\n9. Is a tax-exempt organization, \nother than an organization exempt \nfrom tax under section 521, 526, 527, \nor 528.\n10. Is a cooperative association \n(within the meaning of section \n1381(a)) with a loss in the short period \nrequired to effect the change of \nannual accounting period, unless the \npatrons of the cooperative association \nare substantially the same in the year \nbefore the change of annual \naccounting period, in the short period \nrequired to effect the change, and in \nthe year following the change.\n11. Is a corporation leaving a \nconsolidated group. The corporation \nis not allowed to use the automatic \napproval request procedures during \nthe consolidated group's tax year in \nwhich the corporation ceased to be a \nmember of the consolidated group. \nSee Rev. Proc. 2007-64 for details.\n12. Has a required tax year (for \nexample, a real estate investment \ntrust), unless the corporation is \nchanging to its required tax year and \nis not described in items (1) through \n(11), above.\nNote. If the corporation is not allowed \nto use the automatic approval rules \nbecause of items (1), (2), or (3), listed \nabove, it can nevertheless \nautomatically change to a natural \nbusiness year that meets the \n25-percent gross receipts test \ndescribed in section 5.04 of Rev. \nProc. 2006-45.\nIf the answer to the question on \nPart II, Section A, line 1, is “Yes,” sign \nForm 1128 and see\nPart II—Automatic Approval Request \nearlier under Where To File. Do not \ncomplete Part III. If the corporation is \nrequesting to change to a natural \nbusiness year that satisfies the \n25-percent gross receipts test, also \ninclude its gross receipts for the most \nrecent 47 months (or for any \npredecessor).\nIf the answer to the question on \nPart II, Section A, line 1, is “Yes” \nbecause the applicant is a CFC that \nwants to make a one-month deferral \nelection under section 898(c)(2), see \nRev. Proc. 2007-64 which modifies \nthe terms and conditions for this \nelection provided in Rev. Proc. \n2006-45. If a CFC wants to revoke its \none-month deferral election under \nsection 898(c)(2) and change its tax \nyear to the majority U.S. shareholder \nyear (as defined in section 898(c)(3)), \nthe CFC's controlling domestic \nshareholders must indicate the \nchange in the tax year on the Form \n5471, Information Return of U.S. \nPersons With Respect To Certain \nForeign Corporations, filed with \nrespect to the CFC's first effective \nyear.\nIf the answer to the question on \nPart II, Section A, line 1, is “No,” go to \nPart III.\nLine 3. If a corporation's interest in a \npass-through entity, CFC, FSC, or \nIC-DISC (related entity) is disregarded \nunder section 4.02(2) or 4.02(3) of \nRev. Proc. 2006-45 because the \nrelated entity is required to change its \ntax year to the corporation's new tax \nyear (or, in the case of a CFC, to a tax \nyear beginning one month earlier than \nthe corporation's new tax year), the \nrelated entity must change its tax year \nconcurrently with the corporation's \nchange in tax year, under Rev. Proc. \n2006-45. This related party change is \nrequired notwithstanding the testing \ndate provisions in section 706(b)(4)\n(A)(ii), section 898(c)(3)(B), \nTemporary Regulations section \n1.921-1T(b)(6), and the special \nprovision in section 706(b)(4)(B).\nSection B—Partnerships, S \nCorporations, Personal Service \nCorporations, and Trusts\nRev. Proc. 2006-46 provides \nexclusive procedures for a \npartnership, S corporation, PSC, or \ntrust within its scope to adopt, \nchange, or retain its annual \naccounting period under section 442 \nand Regulations section 1.442-1(b).\nRev. Proc. 2006-46 generally \napplies to trusts that are using an \nincorrect tax year and want to change \nto the required calendar tax year. \nHowever, exceptions apply to trusts \nexempt from taxation under section \n501(a), charitable trusts described in \nsection 4947(a)(1), and grantor trusts \ndescribed in Rev. Rul 90-55.\nLine 4. A partnership, S corporation, \nPSC, or trust is precluded from using \nthe automatic approval rules under \nsection 4 of Rev. Proc. 2006-46 if any \nof the following apply:\n1. The entity is under examination, \nunless it complies with the procedures \nprovided in section 7.03(1) of Rev. \nProc. 2006-46.\n2. The entity is before an appeals \noffice with respect to any income tax \nissue and its annual accounting \nperiod is an issue under consideration \nby the appeals office.\n3. The entity is before a federal \ncourt with respect to any income tax \nissue and its annual accounting \nperiod is an issue under consideration \nby the federal court.\n4. On the date the partnership or S \ncorporation would otherwise file its \napplication, the partnership's or S \ncorporation's annual accounting \nperiod is an issue under consideration \nin the examination of a partner's or \nshareholder's federal income tax \nreturn or an issue under consideration \nby an area office or by a federal court \nwith respect to a partner's or \nshareholder's federal income tax \nreturn.\nNote. If any of the above \ncircumstances apply, you may still be \neligible under the automatic approval \n-5-\n", "request procedures if you comply with \nthe procedures explained following \nitem 5 below. See section 7.03 of \nRev. Proc. 2006-46 for more \ninformation.\n5. The entity has changed its \nannual accounting period at any time \nwithin the most recent 48-month \nperiod ending with the last month of \nthe requested tax year. For this \npurpose, the following changes are \nnot considered prior changes in \nannual accounting period: (a) a \nchange to a required tax year or \nownership tax year; (b) a change from \na 52-53-week tax year to a \nnon-52-53-week tax year that ends \nwith reference to the same calendar \nmonth, and vice versa; or (c) a \nchange in accounting period by an S \ncorporation or PSC, in order to comply \nwith the common tax year \nrequirements of Regulations sections \n1.1502-75(d)(3)(v) and 1.1502-76(a).\nIf the answer to the question on \nPart II, Section B, line 4, is “Yes,” and \nany of the following situations apply, \nthe applicable additional procedures \ndescribed below must be followed.\nThe applicant is under examination \nand has obtained the consent of the \nappropriate director to the change or \nretention of the applicant's annual \naccounting period. The applicant must \nattach to the application a statement \nfrom the director consenting to the \nchange or retention. The applicant \nmust also provide a copy of the \napplication to the director at the same \ntime it files the application with the \nService Center. The application must \ncontain the name(s) and telephone \nnumber(s) of the examination \nagent(s).\nThe applicant is before an appeals \noffice and the applicant's annual \naccounting period is not an issue \nunder consideration by the appeals \noffice. The applicant must attach to \nthe application a separate statement \nsigned by the applicant certifying that, \nto the best of the applicant's \nknowledge, the applicant's annual \naccounting period is not an issue \nunder consideration by the appeals \noffice. The applicant must also \nprovide a copy of the application to \nthe appeals officer at the same time it \nfiles the application with the Service \nCenter. The application must contain \nthe name and telephone number of \nthe appeals officer.\nThe applicant is before a federal \ncourt and the applicant's annual \naccounting period is not an issue \nunder consideration by the federal \ncourt. The applicant must attach to the \napplication a separate statement \nsigned by the applicant certifying that, \nto the best of the applicant's \nknowledge, the applicant's annual \naccounting period is not an issue \nunder consideration by the federal \ncourt. The applicant must also provide \na copy of the application to the \ngovernment counsel at the same time \nit files the application with the Service \nCenter. The application must contain \nthe name and telephone number of \nthe government counsel.\nIf the answer to the question on \nPart II, Section B, line 4, is “No” \nbecause the applicant (or a partner or \nshareholder) is under examination \nand has not obtained the appropriate \ndirector's consent to the change or \nretention of the applicant's annual \naccounting period or the applicant is \nbefore an appeals office or federal \ncourt and the applicant's annual \naccounting period is an issue under \nconsideration by the appeals office or \nfederal court, do not complete Part III.\nIf the answer to line 4 is “No” solely \nbecause of a prior change as \ndescribed in item (5) above, go to Part \nIII after completing Section B.\nIf the answer to line 4 is “Yes” (and \nthe answer to line 5, 6, or 7 is also \n“Yes”), sign Form 1128 and see Part \nII—Automatic Approval Request \nunder Where To File, earlier. Do not \ncomplete Part III. If the answer to \nline 4 is “Yes” (and the answer to \nline 5, 6, or 7 is “No”), go to Part III.\nLine 6. A partnership, S corporation, \nelecting S corporation, or PSC \nestablishes a \"natural business year\" \nunder Rev. Proc. 2006-46 by \nsatisfying the following \"25-percent \ngross receipts test.\" The applicant \nmust supply its gross receipts for the \nmost recent 47 months (or for any \npredecessor) to compute the \n25-percent gross receipts test.\n1. Prior 3 years gross receipts:\na. Gross receipts from sales and \nservices for the most recent 12-month \nperiod that ends with the last month of \nthe requested annual accounting \nperiod are totaled and then divided \ninto the amount of gross receipts from \nsales and services for the last 2 \nmonths of this 12-month period.\nb. The same computation as in a, \nabove, is made for the two preceding \n12-month periods ending with the last \nmonth of the requested annual \naccounting period.\n2. Natural business year:\na. Except as provided in b, below, \nif each of the three results described \nin 1 above equals or exceeds 25 \npercent, then the requested annual \naccounting period is deemed to be the \ntaxpayer's natural business year.\nb. The taxpayer must determine \nwhether any annual accounting period \nother than the requested annual \naccounting period also meets the \n25-percent test described in a, above. \nIf one or more other annual \naccounting periods produce higher \naverages of the three percentages \n(rounded to 1/100 of a percent) \ndescribed in 1 above than the \nrequested annual accounting period, \nthen the requested annual accounting \nperiod will not qualify as the \ntaxpayer's natural business year.\n3. Special rules:\na. To apply the 25-percent gross \nreceipts test for any particular year, \nthe taxpayer must compute its gross \nreceipts under the method of \naccounting used to prepare its federal \nincome tax returns for such tax year.\nb. If the taxpayer has a \npredecessor organization and is \ncontinuing the same business as its \npredecessor, the taxpayer must use \nthe gross receipts of its predecessor \nfor purposes of computing the \n25-percent gross receipts test.\nc. If the taxpayer (including any \npredecessor organization) does not \nhave a 47-month period of gross \nreceipts (36-month period for the \nrequested tax year plus an additional \n11-month period for comparing the \nrequested tax year with other potential \ntax years), then it cannot establish a \nnatural business year under this \nrevenue procedure.\nd. If the requested tax year is a \n52-53-week tax year, the calendar \nmonth ending nearest to the last day \nof the 52-53-week tax year is treated \nas the last month of the requested tax \nyear for purposes of computing the \n25-percent gross receipts test.\nLine 7. For an S corporation, an \n\"ownership tax year\" is the tax year \nother than a calendar year (if any) \n-6-\n", "that, as of the first day of the first \neffective year, constitutes the tax year \nof one or more shareholders \n(including any shareholder that \nconcurrently changes to such tax \nyear) holding more than 50 percent of \nthe corporation's issued and \noutstanding shares of stock. For this \npurpose, a shareholder that is \ntax-exempt under section 501(a) is \ndisregarded if such shareholder is not \nsubject to tax on any income \nattributable to the S corporation. \nTax-exempt shareholders are not \ndisregarded, however, if the S \ncorporation is wholly owned by such \ntax-exempt entities. A shareholder in \nan S corporation that wants to \nconcurrently change its tax year must \nfollow the instructions generally \napplicable to taxpayers changing their \ntax years contained in Regulations \nsection 1.442-1(b), Rev. Proc. \n2002-39, or any other applicable \nadministrative procedure published by \nthe IRS.\nLine 8. Answer “Yes” if the \npartnership is a related entity that \nmust concurrently change its tax year \nas a term and condition of the \napproval of the taxpayer's request to \nchange its tax year.\nSection C—Individuals\nLine 9. If the answer to this question \nis “Yes,” and the restrictions of section \n4.02 of Rev. Proc. 2003-62 (or its \nsuccessor) do not apply, sign Form \n1128 and see Part II—Automatic \nApproval Request earlier under \nWhere To File. Do not complete Part \nIII. If the answer to this question is\n“No,” go to Part III.\nSection D—Tax-Exempt \nOrganizations\nA tax-exempt organization can \nrequest a change to its tax year under \nthe simplified method of either Rev. \nProc. 85-58 or Rev. Proc. 76-10.\nUnder Rev. Proc. 85-58, an \norganization exempt under section \n501(a) does not have to file Form \n1128 unless the following conditions \ndescribed in section 3.03 of Rev. \nProc. 85-58 apply.\n1. The organization was required \nto file an annual information return or \nForm 990-T, Exempt Organization \nBusiness Income Tax Return, at any \ntime during the last 10 calendar years; \nand\n2. The organization has changed \nits tax year at any time within the last \n10 calendar years ending with the \ncalendar year that includes the \nbeginning of the short period resulting \nfrom the change of tax year.\nAn organization described in \nsection 501(c) or (d) is exempt from \ntax under section 501(a) unless the \nexemption is denied under section \n502 or 503.\nRev. Proc. 85-58 does not apply to:\nFarmers' cooperatives exempt from \nfederal income tax under section 521;\nOrganizations described in sections \n526, 527, and 528;\nOrganizations described in section \n401(a); and\nOrganizations requesting a change \nin a tax year on a group basis.\nA central organization should follow \nRev. Proc. 76-10 to apply for a group \nchange in tax year for all its \nsubordinate organizations.\nRev. Proc. 76-10 does not apply to:\nFarmers' cooperatives exempt from \nfederal income tax under section 521,\nCertain organizations that have \nunrelated business taxable income \ndefined in section 512(a), and\nOrganizations that are private \nfoundations defined in section 509(a).\nLine 10. If the answer to this question \nis “Yes,” and the organization is a \nsection 501(a) organization to which \nsection 3.03 of Rev. Proc. 85-58 \napplies or a central organization to \nwhich Rev. Proc. 76-10 applies, sign \nForm 1128 and see Part II—Automatic \nApproval Request earlier under \nWhere To File. Do not complete Part \nIII.\nIf the answer to this question is \n“Yes,” and Rev. Proc. 85-58 and \n76-10 do not apply, go to Part III.\nPart III—Ruling Request\nPart III is completed only by applicants \nrequesting to adopt, change, or retain \na tax year that cannot use the \nautomatic procedures listed in Part II.\nAlso, the applicant must complete \nthe specific section(s) in Part III that \napplies to that particular applicant.\nSections of Part III of Form 1128 \nto Complete\nIf the applicant is:\nComplete only:\nA corporation (other than \nan S corporation, 10/50 \ncorporation, or CFC)\nSections A and \nB, plus any other \napplicable \nsection in Part III\nAn S corporation\nSections A and C\nA partnership\nSections A and D\nAn Estate\nSections A and G\nAn individual\nSection A\nA CFC or 10/50 \ncorporation\nSections A and E\nDo not file a tax return using \nthe requested tax year until \nthis application is approved.\nRev. Proc. 2002-39 provides the \ngeneral procedures for obtaining \napproval to adopt, change, or retain a \ntax year for taxpayers not qualifying \nunder the automatic approval rules or \nif the application is late.\nSection A—General Information\nAll applicants must complete this \nsection to request a ruling on an \nadoption of, change to, or retention of \na tax year.\nLine 1. If the applicant is a \npartnership, S corporation, personal \nservice corporation, or trust and any \nof the following situations apply, the \napplicable additional procedures \ndescribed below must be followed.\nThe applicant is under examination \nand has obtained the consent of the \nappropriate director to the change or \nretention of the applicant's annual \naccounting period. The applicant must \nattach to the application a statement \nfrom the director consenting to the \nchange or retention of its annual \naccounting period. The applicant must \nalso provide a copy of the application \nto the director at the same time it files \nthe application with the IRS National \nOffice. The application must contain \nthe name(s) and telephone number(s) \nof the examination agent(s).\nThe applicant is before an appeals \noffice and the applicant's annual \naccounting period is not an issue \nunder consideration by the appeals \noffice. The applicant must attach to \nthe application a separate statement \nsigned by the appropriate person \ncertifying that, to the best of that \nCAUTION\n!\n-7-\n", "person's knowledge, the entity's \nannual accounting period is not an \nissue under consideration by the \nappeals office. The applicant must \nalso provide a copy of the application \nto the appeals officer at the same time \nit files the application with the IRS \nNational Office. The application must \ncontain the name and telephone \nnumber of the appeals officer.\nThe applicant is before a federal \ncourt and the applicant's annual \naccounting period is not an issue \nunder consideration by the federal \ncourt. The applicant must attach to the \napplication a separate statement \nsigned by the appropriate person \ncertifying that, to the best of that \nperson's knowledge, the entity's \nannual accounting period is not an \nissue under consideration by the \nfederal court. The applicant must also \nprovide a copy of the application to \nthe government counsel at the same \ntime it files the application with the \nIRS National Office. The application \nmust contain the name and telephone \nnumber of the government counsel.\nLine 4a. Attach an explanation of the \nlegal basis supporting the requested \ntax year. Include all authority \n(statutes, regulations, etc.) supporting \nthe requested year. The applicant is \nencouraged to include all relevant \nfacts and circumstances that may \nestablish a business purpose.\nLine 4b. If the applicant requests to \nestablish a natural business year \nunder the annual business cycle test \nor seasonal business test of sections \n5.03(1) and 5.03(2) of Rev. Proc. \n2002-39, it must provide its gross \nreceipts from sales or services and \napproximate inventory costs (where \napplicable) for each month in the \nrequested short period and for each \nmonth of the three immediately \npreceding tax years.\nIf the applicant is requesting to \nchange to a natural business year that \nsatisfies the 25-percent gross receipts \ntest described in section 5.03(3) of \nRev. Proc. 2002-39, the applicant \nmust supply its gross receipts for the \nmost recent 47 months (or for any \npredecessor).\nLine 14. Applicants filing to request a \nletter ruling on a change in tax year \nunder Rev. Proc. 2017-1 or its \nsuccessor (updated annually) and \nRev. Proc. 2002-39 must pay a user \nfee. A request for an exempt \norganization letter ruling on a change \nin tax year under Rev. Proc. 2017-5, \n2017-1 I.R.B. 230 at www.irs.gov/irb/\n2017-01_IRB/ar03.html, also requires \npayment of a user fee.\nA separate user fee is also required \nfor applicants filing a letter ruling \nrequest for an extension of time to file \nunder Regulations section 301.9100-3 \n(including requests under Rev. Procs. \n2006-45, 2006-46, and 2003-62 \n(Form 1128, Part II, Sections A, B, \nand C)).\nNote. The user fees referred to in the \nabove paragraphs are published in \nRev. Proc. 2017-1 (exempt \norganizations, see Rev. Proc. \n2017-4), or an annual update. The \nannual updates are published as \nrevenue procedures in the Internal \nRevenue Bulletin. The Internal \nRevenue Bulletins can be accessed at \nwww.irs.gov/irb. The fees for 2017 are \nin Internal Revenue Bulletin 2017-1.\nPayment of the user fee (check or \nmoney order made payable to the \nInternal Revenue Service) must be \nattached to Form 1128 at the time the \nform is filed. Payment may also be \nmade through www.pay.gov. See \nRev. Proc. 2017-1 (or any successor) \nfor more information.\nSection B—Corporations \n(Other Than S Corporations \nand Controlled Foreign \nCorporations)\nCorporations must complete this \nsection and any other section in Part \nIII that applies to that particular entity. \nFor example, a Passive Foreign \nInvestment Company (PFIC) \ncompletes Section B and attaches the \nstatement required by Section H. \nComplete Sections B and F for a \ntax-exempt organization that is a \ncorporation.\nNote. In addition to excluding CFC(s) \nfrom Section B, 10/50 corporations \nare also excluded.\nSection C—S Corporations\nAn S corporation must have a \npermitted tax year unless it has \nelected under section 444 to have a \ntax year other than the required tax \nyear. A “permitted tax year” is:\n1. A tax year that ends on \nDecember 31, or\n2. Any other tax year if the \ncorporation can establish a business \npurpose to the satisfaction of the IRS.\nFor purposes of 2, above, any \ndeferral of income to shareholders will \nnot be treated as a business purpose. \nFor more information, see Rev. Proc. \n2006-46 and Rev. Proc. 2002–39.\nIf any shareholder is applying for a \ncorresponding change in tax year, \nthat shareholder must file a separate \nForm 1128 to get advance approval to \nchange its tax year.\nSection D—Partnerships\nA partnership must obtain advance \napproval from the IRS to adopt, \nchange, or retain a tax year unless it is \nnot required to file Form 1128, or it \nmeets one of the automatic approval \nrules discussed earlier in the \ninstructions for Part II, Section B. Also \nsee the exceptions for partnerships \nunder Who Must File, earlier.\nPartners must also get separate \nadvance approval to change their tax \nyears.\nLine 23. Enter the first date a \nbusiness transaction resulted in a tax \nconsequence, such as receiving \nincome or incurring an expense.\nPrivacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal \nRevenue laws of the United States. Section 442 says that you must obtain IRS approval if you want to adopt, change, or \nretain a tax year. To obtain approval, you must file an application to adopt, change, or retain a tax year. Sections 6001, \n6011, 6012(a), and 6109 and their regulations require you to provide the requested information. Failure to provide this \ninformation in a timely manner could delay processing or could result in denial of your application. Providing false \ninformation could subject you to penalties.\nYou are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act \nunless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be \nretained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by section 6103.\n-8-\n", "However, section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on \nyour application to others as described in the Code. For example, we may disclose your tax information to the \nDepartment of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. \ncommonwealths or possessions, and certain foreign governments to carry out their laws. We may also disclose this \ninformation to federal and state agencies to enforce federal nontax criminal laws and to combat terrorism.\nKeep this notice with your records. It may help you if we ask you for other information. If you have any questions about \nthe rules for filing and giving information, call or visit any Internal Revenue Service office.\nThe time needed to complete and file this form will vary depending on individual circumstances. The estimated burden \nfor individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the \nestimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers \nwho file this form is shown below.\nRecordkeeping\nLearning about the \nlaw or the form\nPreparing \nand sending \nthe form to \nthe IRS\nParts I and II\n8 hr., 36 min.\n5 hr., 51 min.\n6 hr., 15 min.\nParts I and III\n22 hr., 14 min.\n5 hr., 37 min.\n7 hr., 26 min.\nIf you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, \nwe would be happy to hear from you. You can send us comments through IRS.gov/FormComments. Or you can write to \nInternal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC \n20224. Do not send the tax form to this office. Instead, see Where To File, earlier.\n-9-\n" ]
p5199.pdf	0817 Publ 5199 (PDF)	https://www.irs.gov/pub/irs-pdf/p5199.pdf	[ "Tax Preparer Guide to Identity Theft\nTax preparers \nplay a critical \nrole in assisting \nindividual and \nbusiness clients \nwho are victims \nof tax-related \nidentity theft.\nThe IRS is \nworking hard \nto prevent and \ndetect identity \ntheft as well as \nreduce the time it \ntakes to resolve \nthese cases. \nPublication 5199 (Rev. 8-2017) Catalog Number 67469V Department of the Treasury Internal Revenue Service www.irs.gov\nWhat is tax-related identity theft?\nTax-related identity theft occurs when someone \nuses a stolen Social Security number to file a \ntax return claiming a fraudulent refund. Thieves \nmay also may use stolen Employer Identification \nnumbers to create false Forms W-2 to support \nrefund fraud schemes. \nWarning signs for individual clients \nYour client’s SSN may be compromised, putting \nthem at risk when:\n• We reject their e-file return and the code indicates\nthe taxpayer’s SSN was already used, or\n• They notice activity on their account or they\nreceive IRS notices regarding a tax return after\nall tax issues were resolved, refund received or\naccount balances paid, or\n• They receive an IRS notice indicating they earned\nwages from an employer unknown to them.\nRemember: You must have a power of attorney \non file and authenticate your identity before an IRS \ncustomer service representative can provide you \nwith any taxpayer information. \nAssisting victims of identity theft\nThe Federal Trade Commission, the lead federal \nagency for identity theft, recommends these steps \nfor victims:\n1. File a complaint and get a recovery plan at\nIdentityTheft.gov.\n2. Place a fraud alert on victim’s credit report by\ncontacting one of the three major credit bureaus:\n• Equifax.com - 800-525-6285\n• Experian.com - 888-397-3742\n• TransUnion.com - 800-680-7289\n3. Review victim’s credit report and consider\nclosing any financial or credit card accounts that \ncan’t be confirmed.\nIRS victim assistance \nIn addition to FTC recommendations, you should \ntake the following steps if a client’s SSN is \ncompromised and they suspect or know they’re a \nvictim of tax-related identity theft:\n• Respond promptly to IRS notices.\n• Complete Form 14039, Identity Theft Affidavit,\nif we rejected their e-file return and the reject\ncode indicates a duplicate filing under their\nSSN or you’re instructed to do so. Attach Form\n14039 to their paper return and mail according\nto instructions. This form allows us to put\nan indicator on the client’s tax records for\nquestionable activity.\n• Clients should continue to file returns and pay\ntaxes, even if it must be done on paper while we\nresearch their case.\n• If you or your client previously contacted us and\ndidn’t get a resolution, call us for specialized\nassistance at 800-908-4490. We have teams\nready to assist individuals who are victims of\ntax-related identity theft.\n• Information about how IRS identity theft victim\nassistance works is available at\nirs.gov/IdtVictimAssistance.\nWarning signs for business clients\n• Your client’s business return is processed as an\namended return but they haven’t filed a return for\nthat year.\n• Your client receives IRS notices about fictitious\nemployees.\n• Your client detects activity related to or receives\nIRS notices regarding a closed or dormant\nbusiness after they paid all account balances.\nIf any of the above conditions affect your client, \nplease refer them to irs.gov/BusinessIDT. \nResources for tax preparers\n• Publication 1345, Handbook for Authorized IRS\ne-file Providers (Security)\n• Publication 4557, Safeguarding Taxpayer Data\n• Publication 4600, Safeguarding Taxpayer\nInformation\nResources for everyone\n• IRS.gov/IdentityTheft\n• Publication 5027, Identity Theft Information for\nTaxpayers \n• Publication 1, Your Rights as a Taxpayer, at\nirs.gov/TBOR\n• Taxpayer Advocate Service: TAS is an\nindependent organization within the IRS that can\nhelp protect taxpayer rights. Find them at\nirs.gov/advocate.\n" ]
iw7a.pdf	1017 Inst W-7A (PDF)	https://www.irs.gov/pub/irs-pdf/iw7a.pdf	[ "Instructions for Form W-7A\n(Rev. October 2017)\nApplication for Taxpayer Identification Number for Pending U.S. Adoptions\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 \nW-7A and its instructions, such as legislation enacted after they \nwere published, go to IRS.gov/FormW7A.\nGeneral Instructions\nPurpose of Form\nUse Form W-7A to apply for an IRS adoption taxpayer \nidentification number (ATIN) for a child who is placed in your \nhome for purposes of legal adoption. However, don't use Form \nW-7A if you will be able to obtain a social security number (SSN) \nfor the child in time to file your tax return. Also, don't use Form \nW-7A if the child isn't a U.S. citizen or resident alien. Use Form \nW-7 instead.\nWhat Is an ATIN\nAn ATIN is a temporary nine-digit number issued by the IRS to \nindividuals who are in the process of legally adopting a U.S. \ncitizen or resident alien child but who can’t get an SSN for that \nchild in time to file their tax return.\nYou may be able to use an ATIN on your tax return to take the \nfollowing benefits based on the child.\nDependency exemption. See Pub. 501.\nCredit for child and dependent care expenses. See Pub. 503.\nAdoption Credit. See the Instructions for Form 8839.\nChild tax credit. See Pub. 972.\nHowever, you can’t use an ATIN to claim the earned income \ncredit (EIC).\nIf you must identify a qualifying child by an ATIN to claim \nthe child tax credit or additional child tax credit, you must \nget the ATIN before the due date of your return \n(including extensions); otherwise, you can’t claim these credits \nfor the child needing an ATIN on either your original or an \namended return for that year, even if you later get an ATIN.\nHow Long Can You Use an ATIN\nAn ATIN issued to you for your adoptive child will expire 2 years \nfrom the date it is issued. You will receive a notice from the IRS 3 \nmonths before the expiration date to remind you that the ATIN \nwill expire. The notice will explain how you can apply for an \nextension if the adoption will not be final by the expiration date.\nAfter the adoption is final, don’t continue using the ATIN. \nInstead, you must use an SSN. To apply for an SSN for the child, \nfill in Form SS-5, Application for a Social Security Card, and \nreturn it, with the appropriate evidence documents, to the Social \nSecurity Administration (SSA). You can get Form SS-5 online at \nSSA.gov, from your local SSA office, or by calling the SSA at \n1-800-772-1213. It usually takes about 2 weeks to get an SSN \nonce the SSA has all the evidence and information it needs.\nApplication for SSN denied. If the SSA denies your \napplication for an SSN, contact the IRS to request an extension \nor reactivation of the ATIN. When you request the extension or \nCAUTION\n!\nreactivation of the ATIN, include the SSA’s denial letter or an \nexplanation with your correspondence.\nWho Must File\nFile Form W-7A if all of the following apply.\nYou have a child living with you who was placed in your home \nfor legal adoption by an authorized placement agency.\nYou can’t obtain the child’s existing SSN even though you \nhave made a reasonable attempt to obtain it from the birth \nparents, the placement agency, and other persons.\nYou can’t obtain an SSN for the child from the SSA because, \nfor example, the adoption isn’t final.\nYou are eligible to claim the child as a dependent on your tax \nreturn.\nDon’t file Form W-7A if the child isn’t a U.S. citizen or \nresident alien. Instead, apply for an ITIN using Form \nW-7, Application for IRS Individual Taxpayer \nIdentification Number.\nHow To File\nYour must complete Form W-7A at least 4 to 8 weeks before you \nwill need an ATIN. Sign and date the application and mail it to \nthe address under Where To File. Be sure to include the \nrequired attachments (see What To Include With Form W-7A).\nWhat To Include With Form W-7A\nYou must attach signed and dated documentation to Form W-7A \nto prove the child was placed with you for legal adoption (not for \nfoster care) by an authorized placement agency.\nIn general, one of the following documents will satisfy this \nrequirement.\nA copy of the placement agreement entered into between you \nand an authorized placement agency.\nA copy of the document signed by a hospital official \nauthorizing the release of a newborn child from the hospital to \nyou for legal adoption.\nA copy of the court order or other court document ordering or \napproving the placement of a child with you for legal adoption.\nAn affidavit signed by the adoption attorney or government \nofficial who placed the child with you for legal adoption pursuant \nto state law.\nForeign adoptions. In addition, if you adopt a foreign child with \nU.S. citizenship or resident alien status, include with your Form \nW-7A a copy of your child’s:\nPermanent resident card (green card),\nCertificate of Citizenship, or\nPassport with “I-551” stamp.\nIf the adoption of the foreign child is final, but you are unable \nto get an SSN for your child, see Application for SSN denied.\nWhere To File\nDepartment of the Treasury\nInternal Revenue Service\nStop 6182\nAustin, TX 73301-0066\nCAUTION\n!\nSep 28, 2017\nCat. No. 69705Y\n", "When To Expect the ATIN\nIt usually takes 4–8 weeks to get an ATIN. You can check on the \nstatus of your application if it has been at least 8 weeks from the \ndate you filed the application by calling 737-800-5511. This isn’t \na toll-free number. Be sure to have a copy of your Form W-7A \navailable when you call.\nSpecific Instructions\nComplete all lines on the form. Enter N/A (not applicable) on the \nlines that don’t apply.\nLine 1. Enter your name and SSN on line 1a. If you and another \nperson are adopting the child, enter the other person’s name \nand SSN on line 1b. If you are married filing jointly, be sure to \nenter the names and SSNs in the order shown on your tax \nreturn.\nIRS Individual Taxpayer Identification Number (ITIN) for \nAliens. If the adoptive parent(s) doesn’t have an SSN, enter the \nITIN assigned to that person by the IRS.\nName change. If you changed your name after you filed your \nlast tax return because of marriage, divorce, or some other \nreason, be sure to report this to your local Social Security \nAdministration office before filing your Form W-7A. This will \nprevent delays in processing your ATIN request.\nLine 2. Enter the address where you and the child live.\nEnter your post office box number only if your post office \ndoesn’t deliver mail to your home.\nAddress change. If you changed your mailing address after \nyou filed your last tax return, you should use Form 8822 to notify \nthe IRS of the change. A new address shown on Form W-7A will \nnot update your record. You can get Form 8822 online at \nIRS.gov.\nLine 3a. Enter the child’s adoptive name as it will appear on \nyour tax return.\nLine 3b. If you know the child’s birth name, enter it on line 3b.\nLine 4. Enter the child’s date of birth and sex. If you know the \nchild’s place of birth, enter the information on line 4.\nForeign address. Enter the information in the following \norder: City, province or state, and country. Don’t abbreviate the \ncountry name.\nLine 5. Enter the name and address of the authorized \nplacement agency that placed the child with you for legal \nadoption. An authorized placement agency may include a \nprivate adoption agency, a government agency, an adoption \nattorney, or any other person authorized by state law to place a \nchild for legal adoption. Also, enter the date the child was placed \nwith you.\nSignature. Form W-7A must be signed and dated by the \nadoptive parent(s) applying for the ATIN. If you and another \nperson are adopting this child, that person also must sign and \ndate the application.\nPrivacy Act and Paperwork Reduction Act Notice. We ask \nfor the information on this form to carry out the Internal Revenue \nlaws of the United States. The Internal Revenue Code sections \n23, 137, 6011, and 6109 require that you furnish an identifying \nnumber on your tax return if you are claiming certain tax benefits \nduring the process of adopting a U.S. citizen or resident alien \nchild and cannot get an SSN for that child until the adoption is \nfinal. Form W-7A must be used to apply for the identification \nnumber, an ATIN. Section 6109 requires that you disclose your \ntaxpayer identification number (SSN). Routine uses of this \ninformation include giving it to the Department of Justice for civil \nand criminal litigation and to cities, states, the District of \nColumbia, and U.S. commonwealths and possessions for use in \nadministering their tax laws. We may also disclose this \ninformation to other countries under a tax treaty, to federal and \nstate agencies to enforce federal nontax criminal laws, or to \nfederal law enforcement and intelligence agencies to combat \nterrorism. If you do not file this form, you will not be issued an \nATIN.\nYou are required to give us this 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 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 Internal Revenue \nCode section 6103.\nThe average time and expenses required to complete and file \nthis form will vary depending on individual circumstances. For \nthe estimated averages, see the instructions for your income tax \nreturn.\nIf you have suggestions for making this form simpler, we \nwould be happy to hear from you. See the instructions for your \nincome tax return.\n-2-\nInstructions for Form W-7A (Rev. 10-2017)\n" ]
f15100.pdf	1017 Form 15100 (PDF)	https://www.irs.gov/pub/irs-pdf/f15100.pdf	[ "Catalog Number 69794D\nwww.irs.gov\nForm 15100 (Rev. 10-2017)\nForm 15100 \n(October 2017)\nDepartment of the Treasury - Internal Revenue Service\nAdoption Taxpayer Identification Number (ATIN) \nExtension Request\nComplete this form, and fax or mail it to us at: \nStandard: \nInternal Revenue Service \nStop 6182 \nAustin, TX 73301-0066 \nOvernight: \nInternal Revenue Service \n3651 S. Interregional Hwy 35 \nStop 6182 \nAustin, TX 78741\nFax number: (855) 250-1731\nIf you have any questions contact us at (737) 800-5511 (not toll free)\nContact Information\nIf you changed your address, write your new address below.\nName\nTaxpayer Identification Number\nName\nTaxpayer Identification Number\nAddress\nCity\nState\nZIP code\nPrimary telephone number\nBest time to call\na.m.\np.m.\nSecondary telephone number\nBest time to call\na.m.\np.m.\nIndicate which of the following circumstances apply to you\nI received a social security number for \n(Name of adoptee)\nWrite the social security number assigned\nI need a 1 year extension for \n(Name of adoptee)\nATIN\n(ATIN assigned)\nReason\nI couldn’t get a social security number for\n(Name of adoptee)\nATIN\n(ATIN assigned)\nReason\nStatus of your adoption\nMy adoption is final\nMy adoption is pending\nI am enclosing documents the placement agency or agent signed\nOriginal signatures of adoptive parents\nName (print/type)\nSignature\nDate\nName (print/type)\nSignature\nDate\n" ]
f15101.pdf	1017 Form 15101 (PDF)	https://www.irs.gov/pub/irs-pdf/f15101.pdf	[ "Catalog Number 69796Z\nwww.irs.gov\nForm 15101 (Rev. 10-2017)\nComplete this form, and fax or mail it to us at: \nStandard: \nInternal Revenue Service \nStop 6182 \nAustin, TX 73301-0066 \nOvernight: \nInternal Revenue Service \n3651 S. Interregional Hwy 35 \nStop 6182 \nAustin, TX 78741\nFax number: (855) 250-1731\nIf you have any questions contact us at (737) 800-5511 (not toll free)\nContact Information\nIf you changed your address, write your new address below.\nName\nTaxpayer Identification Number\nName\nTaxpayer Identification Number\nAddress\nCity\nState\nZIP code\nPrimary telephone number\nBest time to call\na.m.\np.m.\nSecondary telephone number\nBest time to call\na.m.\np.m.\nI received social security number\nName of adoptee\nI was assigned the following ATIN\nOriginal signatures of adoptive parents\nName (print/type)\nSignature\nDate\nName (print/type)\nSignature\nDate\nForm 15101 \n(October 2017)\nDepartment of the Treasury - Internal Revenue Service\nProvide a Social Security Number (SSN) \nfor Adoptive Child\n", "Catalog Number 69796Z\nwww.irs.gov\nForm 15101 (Rev. 10-2017)\nInstructions for Form 15101, Provide a Social Security Number (SSN) for Adoptive Child\nGeneral Instructions\nFuture Developments\nFor the latest information about developments related to Form 15101 and its instructions, such as legislation enacted after they were \npublished, go to www.irs.gov/w7a.\nPurpose of Form\nUse Form 15101, Provide a Social Security Number (SSN) for Adoptive Child, ONLY to inform the Internal Revenue Service (IRS) of \nthe social security number (SSN) for your adoptive child if the IRS provided an ATIN for your adoptive child.\nCaution: Don't file Form 15100 with the IRS to obtain a social security number (SSN) for your child or adoptive child. Only the Social \nSecurity Administration (SSA) can assign a SSN.\nAfter the adoption is final\nApply for an SSN for the child, fill in Form SS-5, Application for a Social Security Card, and return it, with the appropriate evidence \ndocuments, to the Social Security Administration (SSA). You can get Form SS-5 online at www.socialsecurity.gov, from your local SSA \noffice, or by calling the SSA at 1-800-772-1213. It usually takes about 2 weeks to get an SSN once the SSA has all the evidence and \ninformation it needs.\nApplication for SSN denied. If the SSA denies your application for an SSN, contact the IRS to request an extension or reactivation of \nthe ATIN. When you request the extension or reactivation of the ATIN, include the SSA’s denial letter or an explanation with your \ncorrespondence.\nHow Long Can You Use an ATIN\nAfter the adoption is final, don't continue using the ATIN. Instead use the Form 15101, Provide a Social Security Number (SSN) for \nAdoptive Child, to provide the SSN received for the adoptive child. \nWhere To File\nDepartment of the Treasury \nInternal Revenue Service \nAustin, TX 73301-0066\n" ]
fw7a.pdf	1017 Form W-7A (PDF)	https://www.irs.gov/pub/irs-pdf/fw7a.pdf	[ "Form W-7A\n(Rev. October 2017)\nDepartment of the Treasury \nInternal Revenue Service \nApplication for Taxpayer Identification Number \nfor Pending U.S. Adoptions\n▶ Go to www.irs.gov/FormW7A for instructions and the latest information.\nOMB No. 1545-0074\nNote: Don't file this form if you are eligible to obtain a U.S. social security number (SSN) for your adoptive child. \n1 Adoptive \nparent(s) \ninformation \n(see instructions) \n1a Parent’s last name \nFirst name \nSocial security number \n1b Parent’s last name \nFirst name \nSocial security number \n2 Adoptive \nparent(s) \naddress \n(see instructions) \nStreet address, apartment number, or rural route number. If you have a P.O. box, see the instructions. \nCity or town, state, and ZIP code \n3 Child’s name: \n \nAs it will appear \n ▶ \non your tax return\nBirth name if different \nand known .\n.\n ▶\n3a Last name \nFirst name \nMiddle name \n3b Last name \nFirst name \nMiddle name \n4 Child’s birth \ninformation \nDate of birth (month, day, year) \nFemale \nMale \nPlace of birth (city or town, and state) (If foreign address, see instructions) \n5 Placement \nagency \ninformation \nName \nAddress \nDate child \nwas placed \nwith adoptive \nparents \nSign \nHere \nNote: Be sure to attach the required documentation to Form W-7A. See instructions. \nUnder penalties of perjury, I declare that I have examined this application, including accompanying documentation and statements, and to \nthe best of my knowledge and belief, it is true, correct, and complete. \nSignature of parent \nKeep a copy of this \nform for your \nrecords.\n▲\nDate (month, day, year) \nDaytime phone number \nSignature of parent \n▲\nDate (month, day, year) \nDaytime phone number \nFor Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.\nCat. No. 24309E\nForm W-7A (Rev. 10-2017) \n" ]
p584b.pdf	1017 Publ 584-B (PDF)	https://www.irs.gov/pub/irs-pdf/p584b.pdf	[ "What’s New\nDisaster tax relief was enacted for those \nimpacted by Hurricane Harvey, Irma, or Maria, \nincluding \nprovisions \nthat \nmodified \nthe \ncalculation of casualty and theft losses of \npersonal-use property. See Pub. 976, Disaster \nRelief, for more information about these and \nother disaster tax relief provisions that may not \nbe covered in this publication.\nReminders\nFuture developments. For the latest informa-\ntion about developments related to Pub. 584-B, \nsuch as legislation enacted after it was pub-\nlished, go to IRS.gov/Pub584B.\nPhotographs of missing children. The Inter-\nnal Revenue Service is a proud partner with the \nNational Center for Missing & Exploited \nChildren® (NCMEC). Photographs of missing \nchildren selected by the Center may appear in \nthis publication on pages that would otherwise \nbe blank. You can help bring these children \nhome by looking at the photographs and calling \n1-800-THE-LOST (1-800-843-5678) if you rec-\nognize a child.\nIntroduction\nThis workbook is designed to help you figure \nyour loss on business and income-producing \nproperty in the event of a disaster, casualty, or \ntheft. It contains schedules to help you figure \nthe loss to your office furniture and fixtures, in-\nformation systems, motor vehicles, office sup-\nplies, buildings, and equipment. These sched-\nules, however, are for your information only. \nYou must complete Form 4684, Casualties and \nThefts, to report your loss.\nHow To Use This \nWorkbook\nYou can use this workbook by following these \nfive steps.\n1. Read Pub. 547 to learn about the tax rules \nfor casualties, disasters, and thefts.\n2. Know the definitions of adjusted basis and \nfair market value, discussed below.\n3. Fill out Schedules 1 through 6.\n4. Read the Instructions for Form 4684.\n5. Fill out Form 4684 using the information \nyou entered in Schedules 1 through 6.\nUse the chart below to find out how to use \nSchedules 1 through 6 to fill out Form 4684.\nDepartment \nof the \nTreasury\nInternal \nRevenue \nService\nPublication 584-B\n(Rev. October 2017)\nCat. No. 31749K\nBusiness \nCasualty,\nDisaster, and\nTheft Loss\nWorkbook\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) \nOct 16, 2017\n", "Take what's in each row of...\nAnd enter it on \nForm 4684...\nColumn 1 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 19\nColumn 2 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 20\nColumn 3 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 21\nColumn 4 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 22\nColumn 5 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 23\nColumn 6 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 24\nColumn 7 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 25\nColumn 8 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 26\nColumn 9 . . . . . . . . . . . . . . . . . . . . . . . .\nLine 27\nAdjusted basis. Adjusted basis usually means \noriginal cost plus improvements, minus depreci-\nation allowed or allowable (including any sec-\ntion 179 expense deduction), amortization, de-\npletion, etc. If you didn’t acquire the property by \npurchasing it, your basis is determined as dis-\ncussed in Pub. 551. If you inherited the property \nfrom someone who died in 2010 and the execu-\ntor of the decedent's estate made the election \nto file Form 8939, refer to the information provi-\nded by the executor.\nFair market value. Fair market value is the \nprice for which you could sell your property to a \nwilling buyer, when neither of you has to sell or \nbuy and both of you know all the relevant facts. \nWhen filling out Schedules 1 through 6, you \nneed to know the fair market value of the prop-\nerty immediately before and immediately after \nthe disaster or casualty.\nDeduction limits. If your casualty or theft loss \ninvolved a home you used for business or ren-\nted out, your deductible loss may be limited. \nSee the Instructions for Form 4684, Section B. If \nthe casualty or theft loss involved property used \nin a passive activity, see Form 8582 and its in-\nstructions.\nThe casualty and theft loss deduction for \nemployee property, when added to your job ex-\npenses and most other miscellaneous itemized \ndeductions on Schedule A (Form 1040), must \nbe reduced by 2% of your adjusted gross in-\ncome. Employee property is property used in \nperforming services as an employee.\nComments and \nSuggestions\nWe welcome your comments about this publi-\ncation and your suggestions for future editions.\nYou can send us comments through \nIRS.gov/FormComments. Or you can write to:\nInternal Revenue Service\nTax Forms and Publications\n1111 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.\nOrdering forms and publications. Visit \nIRS.gov/FormsPubs to download forms and \npublications. Otherwise, you can go to IRS.gov/\nOrderForms to order current and prior-year \nforms and instructions. Your order should arrive \nwithin 10 business days.\nTax questions. If you have a tax question \nnot answered by this publication, check \nIRS.gov and How To Get Tax Help .\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. 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 \nwho generally make $54,000 or less, persons \nwith disabilities, and limited-English-speaking \ntaxpayers who need help preparing their own \ntax returns. 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.\nFree File. Go to IRS.gov/FreeFile. See if \nyou qualify to use brand-name software to \nprepare and e-file your federal tax return \nfor free.\nVITA. Go to IRS.gov/VITA, download the \nfree IRS2Go app, or call 1-800-906-9887 \nto find the nearest VITA location for free \ntax preparation.\nTCE. Go to IRS.gov/TCE, download the \nfree IRS2Go app, or call 1-888-227-7669 \nto find the nearest TCE location for free tax \npreparation.\nGetting answers to your tax ques-\ntions. On IRS.gov get answers to your \ntax questions anytime, anywhere.\nGo to IRS.gov/Help or IRS.gov/LetUsHelp \npages for a variety of tools that will help \nyou get answers to some of the most com-\nmon tax questions.\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.\nGo to IRS.gov/Pub17 to get Pub. 17, Your \nFederal Income Tax for Individuals, which \nfeatures details on tax-saving opportuni-\nties, 2017 tax changes, and thousands of \ninteractive links to help you find answers to \nyour questions. View it online in HTML, as \na PDF, or download it to your mobile de-\nvice as an eBook.\nYou may also be able to access tax law in-\nformation in your electronic filing software.\nGetting tax forms and publications. Go to \nIRS.gov/Forms to view, download, or print all of \nthe forms and publications you may need. You \ncan also download and view popular tax publi-\ncations and instructions (including the 1040 in-\nstructions) on mobile devices as an eBook at no \ncharge. Or, you can go to IRS.gov/OrderForms \nto place an order and have forms mailed to you \nwithin 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.\nView the amount you owe, pay online or \nset up an online payment agreement.\nAccess your tax records online.\nReview the past 18 months of your pay-\nment history.\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 \nfinancial account. Eight in 10 taxpayers use di-\nrect deposit to receive their refund. IRS issues \nmore than 90% of refunds in less than 21 days.\nDelayed refund for returns claiming certain \ncredits. Due to changes in the law, the IRS \ncan’t issue refunds before mid-February 2018, \nfor returns that properly claimed the earned in-\ncome credit (EIC) or the additional child tax \ncredit (ACTC). This applies to the entire refund, \nnot just the portion associated with these cred-\nits.\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:\nOrder your transcript by calling \n1-800-908-9946.\nMail Form 4506-T or Form 4506T-EZ (both \navailable on IRS.gov).\nUsing online tools to help prepare your re-\nturn. Go to IRS.gov/Tools for the following.\nThe Earned Income Tax Credit Assistant \n(IRS.gov/EIC) determines if you’re eligible \nfor the EIC.\nThe Online EIN Application (IRS.gov/EIN) \nhelps you get an employer identification \nnumber.\nThe IRS Withholding Calculator (IRS.gov/\nW4App) estimates the amount you should \nhave withheld from your paycheck for fed-\neral income tax purposes.\nThe First Time Homebuyer Credit Account \nLook-up (IRS.gov/HomeBuyer) tool pro-\nvides information on your repayments and \naccount balance.\nThe Sales Tax Deduction Calculator \n(IRS.gov/SalesTax) figures the amount you \ncan claim if you itemize deductions on \nSchedule A (Form 1040), choose not to \nclaim state and local income taxes, and \nyou didn’t save your receipts showing the \nsales tax you paid.\nResolving tax-related identity theft issues.\nThe IRS doesn’t initiate contact with tax-\npayers by email or telephone to request \nPage 2 \nPublication 584-B (October 2017)\n", "personal or financial information. This in-\ncludes any type of electronic communica-\ntion, such as text messages and social me-\ndia channels.\nGo to IRS.gov/IDProtection for information \nand videos.\nIf your SSN has been lost or stolen or you \nsuspect you’re a victim of tax-related iden-\ntity theft, visit IRS.gov/ID to learn what \nsteps you should take.\nChecking on the status of your refund. \nGo to IRS.gov/Refunds.\nDue to changes in the law, the IRS can’t is-\nsue refunds before mid-February 2018, for \nreturns that properly claimed the EIC or the \nACTC. This applies to the entire refund, \nnot just the portion associated with these \ncredits.\nDownload the official IRS2Go app to your \nmobile device to check your refund status.\nCall the automated refund hotline at \n1-800-829-1954.\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.\nIRS Direct Pay: Pay your individual tax bill \nor estimated tax payment directly from \nyour checking or savings account at no \ncost to you.\nDebit or credit card: Choose an ap-\nproved payment processor to pay online, \nby phone, and by mobile device.\nElectronic Funds Withdrawal: Offered \nonly when filing your federal taxes using \ntax preparation software or through a tax \nprofessional.\nElectronic Federal Tax Payment Sys-\ntem: Best option for businesses. Enroll-\nment is required.\nCheck or money order: Mail your pay-\nment to the address listed on the notice or \ninstructions.\nCash: You may be able to pay your taxes \nwith cash at a participating retail store.\nWhat if I can’t pay now? Go to IRS.gov/\nPayments for more information about your op-\ntions.\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.\nUse the Offer in Compromise Pre-Qualifier \n(IRS.gov/OIC) to see if you can settle your \ntax debt for less than the full amount you \nowe.\nChecking the status of an amended return. \nGo to IRS.gov/WMAR to track the status of \nForm 1040X amended returns. Please note that \nit 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.”\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.\nSpanish (IRS.gov/Spanish).\nChinese (IRS.gov/Chinese).\nVietnamese (IRS.gov/Vietnamese).\nKorean (IRS.gov/Korean).\nRussian (IRS.gov/Russian).\nThe IRS TACs provide over-the-phone inter-\npreter service in over 170 languages, and the \nservice is available free to taxpayers.\nThe Taxpayer Advocate \nService Is Here To Help You\nWhat is the Taxpayer Advocate \nService?\nThe Taxpayer Advocate Service (TAS) is an in\ndependent organization within the IRS that \nhelps taxpayers and protects taxpayer rights. \nOur job is to ensure that every taxpayer is trea-\nted fairly and that you know and understand \nyour rights under the Taxpayer Bill of Rights.\nWhat Can the Taxpayer Advocate \nService Do For You?\nWe can help you resolve problems that you \ncan’t resolve with the IRS. And our service is \nfree. If you qualify for our assistance, you will be \nassigned 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:\nYour problem is causing financial difficulty \nfor you, your family, or your business,\nYou face (or your business is facing) an \nimmediate threat of adverse action, or\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 Us?\nWe have 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 us at 1-877-777-4778.\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 \nIRS. \nOur \nTax \nToolkit \nat \nTaxpayerAdvocate.IRS.gov can help you un-\nderstand what these rights mean to you and \nhow they apply. These are your rights. Know \nthem. Use them.\nHow Else Does the Taxpayer \nAdvocate Service Help Taxpayers?\nTAS works to resolve large-scale problems that \naffect many taxpayers. If you know of one of \nthese broad issues, please report it to us at \nIRS.gov/SAMS.\nLow Income Taxpayer \nClinics\nLow Income Taxpayer Clinics (LITCs) are inde-\npendent from the IRS. LITCs represent individu-\nals whose income is below a certain level and \nneed to resolve tax problems with the IRS, such \nas audits, appeals, and tax collection disputes. \nIn addition, clinics can provide information \nabout taxpayer rights and responsibilities in dif-\nferent languages for individuals who speak \nEnglish as a second language. Services are of-\nfered for free or a small fee. To find a clinic near \nyou, visit TaxpayerAdvocate.IRS.gov/LITCmap \nor see IRS Publication 4134, Low Income \nTaxpayer Clinic List.\nPublication 584-B (October 2017)\n Page 3\n", "Schedule 1. Office Furniture and Fixtures\nItem\nCost\nor\nother\nbasis\nInsurance\nor other\nreimbursement\nGain\nfrom\ncasualty\nor theft 1\nChair\nDesk\nFile cabinet\nSofa\nBookcase\nBook\nLamp\nTable\n1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nFair\nmarket\nvalue\nbefore\ncasualty\nFair\nmarket\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn\n(6)\nSmaller\nof\ncolumn\n(2) or\ncolumn\n(7) 2\nCasualty/Theft\nLoss (column\n(8) minus\ncolumn (3)) 3\nPartition\n2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).\n)\n8\n(\n)\n4\n(\n)\n3\n(\n)\n2\n(\n)\n1\n(\n)\n9\n(\n)\n7\n(\n)\n6\n(\n(5)\nExample\nBookcase\nChair\nDesk\n250.00\n695.00\n425.00\n50.00\n375.00\n480.00\n.00\n.00\n55.00\n150.00\n500.00\n.00\n200.00\n150.00\n300.00\n250.00\n300.00\n200.00\n3 If zero or less, enter -0-.\n-0-\nPage 4\nPublication 584-B (October 2017)\n", "Schedule 2. Information Systems\nComputer\nScanner\nMonitor\nKeyboard\nMouse\nSurge\nprotector\nModem\nHub\nOptical\ncharacter\nreader\nFax machine\nTape drive\nDisc drive\nDisc file\nItem\n2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).\n1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\nPrinter\nSoftware\n(1)\nCost\nor\nother\nbasis\nInsurance\nor other\nreimbursement\nGain\nfrom\ncasualty\nor theft 1\nFair\nmarket\nvalue\nbefore\ncasualty\nFair\nmarket\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn\n(6)\nSmaller\nof\ncolumn\n(2) or\ncolumn\n(7) 2\nCasualty/Theft\nLoss (column\n(8) minus\ncolumn (3)) 3\n)\n8\n(\n)\n4\n(\n)\n3\n(\n)\n2\n(\n)\n9\n(\n)\n7\n(\n)\n6\n(\n(5)\nServer\n3 If zero or less, enter -0-.\nRouter\nPublication 584-B (October 2017)\nPage 5\n", "Schedule 3. Motor Vehicles\nVehicle\n(year,\nmake,\nand\nmodel)\n(1)\nCost\nor\nother\nbasis\nInsurance\nor other\nreimbursement\nGain\nfrom\ncasualty\nor theft 1\nFair\nmarket\nvalue\nbefore\ncasualty\nFair\nmarket\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn\n(6)\nSmaller\nof\ncolumn\n(2) or\ncolumn\n(7) 2\nCasualty/Theft\nLoss (column\n(8) minus\ncolumn (3)) 3\n)\n8\n(\n)\n4\n(\n)\n3\n(\n)\n2\n(\n)\n9\n(\n)\n7\n(\n)\n6\n(\n(5)\n1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\n2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).\n3 If zero or less, enter -0-.\nPage 6\nPublication 584-B (October 2017)\n", "Schedule 4. Office Supplies\nPens\nPencils\nPaper\nPaperclips\nStapler\nStaples\nRuler\nTape\nScissors\nHole puncher\nCalendar\nFile folders\nEnvelopes\nStamp pad\nGlue\nCorrection\nfluid\nItem\n1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\n2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).\n(1)\nCost\nor\nother\nbasis\nInsurance\nor other\nreimbursement\nGain\nfrom\ncasualty\nor theft 1\nFair\nmarket\nvalue\nbefore\ncasualty\nFair\nmarket\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn\n(6)\nSmaller\nof\ncolumn\n(2) or\ncolumn\n(7) 2\nCasualty/Theft\nLoss (column\n(8) minus\ncolumn (3)) 3\n)\n8\n(\n)\n4\n(\n)\n3\n(\n)\n2\n(\n)\n9\n(\n)\n7\n(\n)\n6\n(\n(5)\n3 If zero or less, enter -0-.\nPublication 584-B (October 2017)\nPage 7\n", "Schedule 5. Building, Building Components, and Land\nGenerator\nAir\nconditioning\nunit\nHeating unit\nFan\nLighting\nsystem\nPlumbing\nsystem\nCentral air\nconditioning\nFence\nHeating\nsystem\nLandscaping\nSecurity\nSystem\nWall-to-wall\ncarpet\nItem\n1 If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\n2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).\nBuilding\n(1)\nCost\nor\nother\nbasis\nInsurance\nor other\nreimbursement\nGain\nfrom\ncasualty\nor theft 1\nFair\nmarket\nvalue\nbefore\ncasualty\nFair\nmarket\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn\n(6)\nSmaller\nof\ncolumn\n(2) or\ncolumn\n(7) 2\nCasualty/Theft\nLoss (column\n(8) minus\ncolumn (3)) 3\n)\n8\n(\n)\n4\n(\n)\n3\n(\n)\n2\n(\n)\n9\n(\n)\n7\n(\n)\n6\n(\n(5)\nRoof\n3 If zero or less, enter -0-.\nPage 8\nPublication 584-B (October 2017)\n", "Schedule 6. Equipment\nClock\nDVD\nMicrowave\noven\nPaper\nshredder\nRadio\nSafe\nTelephone\nTelevision\nItem\n1If column (3) is greater than column (2), enter the difference here and skip columns (5) through (9) for that item.\n2 If the property was completely destroyed or stolen, enter in column (8) the amount from column (2).\nAccounting\nmachine\nCalculator\nCopier\nDuplicating\nequipment\nTypewriter\n(1)\nCost\nor\nother\nbasis\nInsurance\nor other\nreimbursement\nGain\nfrom\ncasualty\nor theft 1\nFair\nmarket\nvalue\nbefore\ncasualty\nFair\nmarket\nvalue\nafter\ncasualty\nColumn\n(5) minus\ncolumn\n(6)\nSmaller\nof\ncolumn\n(2) or\ncolumn\n(7) 2\nCasualty/Theft\nLoss (column\n(8) minus\ncolumn (3)) 3\n)\n8\n(\n)\n4\n(\n)\n3\n(\n)\n2\n(\n)\n9\n(\n)\n7\n(\n)\n6\n(\n(5)\n3 If zero or less, enter -0-.\nPublication 584-B (October 2017)\nPage 9\n", "Tax Publications for Individual Taxpayers\nGeneral Guides\n1\nYour Rights as a Taxpayer\n17\nYour Federal Income Tax For Individuals\n334\nTax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)\n509\nTax Calendars\n910\nIRS Guide to Free Tax Services\nSpecialized Publications\n3\nArmed Forces’ Tax Guide\n54\nTax Guide for U.S. Citizens and Resident Aliens Abroad\n225\nFarmer’s Tax Guide\n463\nTravel, Entertainment, Gift, and Car Expenses\n501\nExemptions, Standard Deduction, and Filing Information\n502\nMedical and Dental Expenses (Including the Health Coverage Tax Credit)\n503\nChild and Dependent Care Expenses\n504\nDivorced or Separated Individuals\n505\nTax Withholding and Estimated Tax\n514\nForeign Tax Credit for Individuals\n516\nU.S. Government Civilian Employees Stationed Abroad\n517\nSocial Security and Other Information for Members of the Clergy and Religious Workers\n519\nU.S. Tax Guide for Aliens\n521\nMoving Expenses\n523\nSelling Your Home\n524\nCredit for the Elderly or the Disabled\n525\nTaxable and Nontaxable Income\n526\nCharitable Contributions\n527\nResidential Rental Property (Including Rental of Vacation Homes)\n529\nMiscellaneous Deductions\n530\nTax Information for Homeowners\n531\nReporting Tip Income\n535\nBusiness Expenses\n536\nNet Operating Losses (NOLs) for Individuals, Estates, and Trusts\n537\nInstallment Sales\n541\nPartnerships\n544\nSales and Other Dispositions of Assets\n547\nCasualties, Disasters, and Thefts\n550\nInvestment Income and Expenses (Including Capital Gains and Losses)\n551\nBasis of Assets\n554\nTax Guide for Seniors\n555\nCommunity Property\n556\nExamination of Returns, Appeal Rights, and Claims for Refund\n559\nSurvivors, Executors, and Administrators\n561\nDetermining the Value of Donated Property\n570\nTax Guide for Individuals With Income From U.S. Possessions\n571\nTax-Sheltered Annuity Plans (403(b) Plans) for Employees of Public Schools and Certain Tax-Exempt Organizations\n575\nPension and Annuity Income\n584\nCasualty, Disaster, and Theft Loss Workbook (Personal-Use Property)\n587\nBusiness Use of Your Home (Including Use by Daycare Providers)\n590-A\nContributions to Individual Retirement Arrangements (IRAs)\n590-B\nDistributions from Individual Retirement Arrangements (IRAs)\n594\nThe IRS Collection Process\n596\nEarned Income Credit (EIC)\n721\nTax Guide to U.S. Civil Service Retirement Benefits\n901\nU.S. Tax Treaties\n907\nTax Highlights for Persons With Disabilities\n908\nBankruptcy Tax Guide\n915\nSocial Security and Equivalent Railroad Retirement Benefits\n925\nPassive Activity and At-Risk Rules\n926\nHousehold Employer’s Tax Guide\n929\nTax Rules for Children and Dependents\n936\nHome Mortgage Interest Deduction\n946\nHow To Depreciate Property\n947\nPractice Before the IRS and Power of Attorney\n950\nIntroduction to Estate and Gift Taxes\n969\nHealth Savings Accounts and Other Tax-Favored Health Plans\n970\nTax Benefits for Education\n971\nInnocent Spouse Relief\n972\nChild Tax Credit\n976\nDisaster Relief\n1542\nPer Diem Rates (For Travel Within the Continental United States)\n1544\nReporting Cash Payments of Over $10,000 (Received in a Trade or Business)\n1546\nTaxpayer Advocate Service – Your Voice at the IRS\nSpanish Language Publications\n1SP\nDerechos del Contribuyente\n17(SP)\nEl Impuesto Federal sobre los Ingresos Para Personas Físicas\n547(SP)\nHechos Fortuitos, Desastres y Robos\n584(SP)\nRegistro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal)\n594SP\nEl Proceso de Cobro del IRS\n596SP\nCrédito por Ingreso del Trabajo (EIC)\n850(EN/SP)\nEnglish-Spanish Glossary of Tax Words and Phrases Used in Publications Issued by the Internal Revenue Service\n1544(SP)\nInforme de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio)\nPage 10\nPublication 584-B (October 2017)\n", "Commonly Used Tax Forms\nForm Number and Title\n1040\nU.S. Individual Income Tax Return\nSch A\nItemized Deductions\nSch B \nInterest and Ordinary Dividends\nSch C\nProfit or Loss From Business\nSch C-EZ\nNet Profit From Business\nSch D\nCapital Gains and Losses\nSch E\nSupplemental Income and Loss\nSch EIC\nEarned Income Credit\nSch F\nProfit or Loss From Farming\nSch H\nHousehold Employment Taxes\nSch J\nIncome Averaging for Farmers and\nFishermen\nSch R\nCredit for the Elderly or\nthe Disabled\nSch SE\nSelf-Employment Tax \n1040A\nU.S. Individual Income Tax Return\n Sch B\nInterest and Ordinary Dividends\n1040EZ\nIncome Tax Return for Single and Joint Filers With No Dependents\n1040-ES\nEstimated Tax for Individuals\n1040X\nAmended U.S. Individual Income Tax Return\n2106\nEmployee Business Expenses\n2106-EZ\nUnreimbursed Employee Business Expenses\n2210\nUnderpayment of Estimated Tax by Individuals, Estates, and Trusts\n2441\nChild and Dependent Care Expenses\n2848\nPower of Attorney and Declaration of Representative\n2848(SP)\nPoder Legal y Declaración del Representante\n3903\nMoving Expenses\n4562\nDepreciation and Amortization\n4868\nApplication for Automatic Extension of Time To File U.S. Individual Income Tax Return\n4868(SP)\nSolicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados \nUnidos\n4952\nInvestment Interest Expense Deduction\n5329\nAdditional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts\n6251\nAlternative Minimum Tax—Individuals\n8283\nNoncash Charitable Contributions\n8582\nPassive Activity Loss Limitations\n8606\nNondeductible IRAs\n8812\nChild Tax Credit\n8822\nChange of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)\n8829\nExpenses for Business Use of Your Home\n8863\nEducation Credits (American Opportunity and Lifetime Learning Credits)\n8949\nSales and Other Dispositions of Capital Assets\n9465\nInstallment Agreement Request\n9465(SP)\nSolicitud para un Plan de Pagos a Plazos\nPublication 584-B (October 2017)\nPage 11\n" ]
i3921.pdf	1017 Inst 3921 and 3922 (PDF)	https://www.irs.gov/pub/irs-pdf/i3921.pdf	[ "Instructions for Forms 3921 \nand 3922\n(Rev. October 2017)\nExercise of an Incentive Stock Option Under Section 422(b) and Transfer of Stock \nAcquired Through an Employee Stock Purchase Plan Under Section 423(c)\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 \nForms 3921 and 3922 and their instructions, such as \nlegislation enacted after they were published, go to IRS.gov/\nForm3921 or IRS.gov/Form3922.\nWhat’s New\nOn-line pdf fillable Copies B, C, and D of Form 3921. To \nease statement furnishing requirements, Copies B, C, and D \nof Form 3921 have been made fillable on-line in a pdf format, \navailable at IRS.gov/Form3921.\nReminder\nIn addition to these specific instructions, you should also use \nthe current version of the General Instructions for Certain \nInformation Returns. Those general instructions include \ninformation about the following topics.\nWho must file (nominee/middleman).\nWhen and where to file.\nElectronic reporting requirements.\nCorrected and void returns.\nStatements to recipients.\nTaxpayer identification numbers (TINs).\nBackup withholding.\nPenalties.\nOther general topics.\nYou can get the General Instructions for Certain \nInformation Returns at IRS.gov/Form1099 or go to IRS.gov/\nForm3921 or IRS.gov/Form3922.\nSpecific Instructions for Form 3921\nWho Must File\nEvery corporation which in any calendar year transfers to any \nperson a share of stock pursuant to that person's exercise of \nan incentive stock option described in section 422(b) must, \nfor that calendar year, file Form 3921 for each transfer made \nduring that year.\nException. A Form 3921 is not required for the exercise of \nan incentive stock option by an employee who is a \nnonresident alien (as defined in section 7701(b)) and to \nwhom the corporation is not required to provide a Form W-2, \nWage and Tax Statement, for any calendar year within the \ntime period beginning with the first day of the calendar year in \nwhich the option was granted to the employee and ending on \nthe last day of the calendar year in which the employee \nexercised the option. For this purpose, the term “corporation” \nis defined in section 7701(a) and includes, but is not limited \nto:\nThe corporation issuing the stock,\nA related corporation of the corporation,\nAny agent of the corporation,\nAny party distributing shares of stock or other payments in \nconnection with the plan (for example, a brokerage firm), and\nAny party in control of the payment of remuneration for \nemployment to the employee.\nStatements to Transferees\nIf you are required to file Form 3921, you must furnish a \nstatement to the person whose name is set forth on Form \n3921. For more information, see part M in the current version \nof the General Instructions for Certain Information Returns.\nTruncating recipient’s TIN on payee statements. \nPursuant to Treasury Regulations section 301.6109-4, all \nfilers of this form may truncate a recipient’s TIN (social \nsecurity number (SSN), individual taxpayer identification \nnumber (ITIN), adoption taxpayer identification number \n(ATIN), or employer identification number (EIN) on payee \nstatements. Truncation is not allowed on any documents the \nfiler files with the IRS. A payer’s TIN may not be truncated on \nany form. See part J in the current version of the General \nInstructions for Certain Information Returns.\nEmployee's Name, Address, and TIN\nEnter the name, address, and TIN of the person to whom the \nshare or shares were transferred pursuant to the exercise of \nthe option.\nAccount Number\nThe account number is required if you have multiple \naccounts for a person for whom you are filing more than one \nForm 3921. Additionally, the IRS encourages you to \ndesignate an account number for all Forms 3921 that you file. \nSee part L in the current version of the General Instructions \nfor Certain Information Returns.\nBox 1. Date Option Granted\nEnter the date the option was granted.\nBox 2. Date Option Exercised\nEnter the date the option was exercised.\nBox 3. Exercise Price Per Share\nEnter the exercise price per share of stock.\nBox 4. Fair Market Value Per Share on Exercise \nDate\nEnter the fair market value (FMV) per share of stock on the \ndate the option was exercised.\nBox 5. Number of Shares Transferred\nEnter the number of shares of stock transferred pursuant to \nthe exercise of the option.\nOct 03, 2017\nCat. No. 23069T\n", "Box 6. If Other Than TRANSFEROR, Name, \nAddress, and TIN of Corporation Whose Stock \nIs Being Transferred\nEnter the name, address, and TIN of the corporation whose \nstock is being transferred pursuant to the exercise of the \noption. Enter this information only if the corporation is not the \nentity shown in the TRANSFEROR boxes in the upper left \ncorner of Form 3921.\nSpecific Instructions for Form 3922\nWho Must File\nEvery corporation, which in any calendar year records, or has \nby its agent recorded, a transfer of the legal title of a share of \nstock acquired by the transferor (person who acquires the \nshares pursuant to the exercise of the option) pursuant to the \ntransferor's exercise of an option granted under an employee \nstock purchase plan and described in section 423(c) (where \nthe exercise price is less than 100% of the value of the stock \non the date of grant, or is not fixed or determinable on the \ndate of grant), must, for that calendar year, file Form 3922 for \neach transfer made during that year.\nA return is required by reason of a transfer described in \nsection 6039(a)(2) only for the first transfer of legal title of the \nshares by the transferor, including the first transfer of legal \ntitle to a recognized broker or financial institution. If a \ncontractual agreement exists or is entered into with a \nrecognized broker or financial institution pursuant to which \nshares acquired upon exercise of the option will be \nimmediately deposited into a brokerage account established \non behalf of the transferor, then the deposit of shares by the \ntransferor into the brokerage account following the exercise \nof the option is the first transfer of legal title of the shares \nacquired by the transferor, and the corporation is only \nrequired to file a return relating to that transfer of legal title.\nShares of stock transferred as a result of the exercise of \nan option described above must be identified in a manner \nsufficient to enable the accurate reporting of the transfer of \nlegal title to such shares. This identification can be made by \nassigning to the share certificates of stock issued pursuant to \nsuch options a special serial number or color.\nThe corporation whose stock is being transferred must file \nForm 3922.\nException. A Form 3922 is not required for the first transfer \nof legal title of a share of stock by an employee who is a \nnonresident alien (as defined in section 7701(b)) and to \nwhom the corporation is not required to provide a Form W-2, \nWage and Tax Statement, for any calendar year within the \ntime period beginning with the first day of the calendar year in \nwhich the option was granted to the employee and ending on \nthe last day of the calendar year in which the employee first \ntransferred legal title to shares acquired under the option. For \nthis purpose, the term “corporation” is defined in section \n7701(a) and includes, but is not limited to:\nThe corporation issuing the stock,\nA related corporation of the corporation,\nAny agent of the corporation,\nAny party distributing shares of stock or other payments in \nconnection with the plan (for example, a brokerage firm), and\nAny party in control of the payment of remuneration for \nemployment to the employee.\nStatements to Transferors\nIf you are required to file Form 3922, you must furnish a \nstatement to the transferor. For more information, see part M \nin the current version of the General Instructions for Certain \nInformation Returns.\nTruncating recipient’s TIN on payee statements. \nPursuant to Treasury Regulations section 301.6109-4, all \nfilers of this form may truncate a recipient’s TIN (social \nsecurity number (SSN), individual taxpayer identification \nnumber (ITIN), adoption taxpayer identification number \n(ATIN), or employer identification number (EIN) on payee \nstatements. Truncation is not allowed on any documents the \nfiler files with the IRS. A payer’s TIN may not be truncated on \nany form. See part J in the current version of the General \nInstructions for Certain Information Returns.\nEmployee's Name, Address, and TIN\nEnter the name, address, and TIN of the transferor.\nAccount Number\nThe account number is required if you have multiple \naccounts for a transferor for whom you are filing more than \none Form 3922. Additionally, the IRS encourages you to \ndesignate an account number for all Forms 3922 that you file. \nSee part L in the current version of the General Instructions \nfor Certain Information Returns.\nBox 1. Date Option Granted\nEnter the date the option was granted.\nBox 2. Date Option Exercised\nEnter the date the option was exercised.\nBox 3. Fair Market Value Per Share on Grant \nDate\nEnter the fair market value (FMV) per share of stock on the \ndate the option was granted.\nBox 4. Fair Market Value Per Share on Exercise \nDate\nEnter the FMV per share of stock on the date the option to \npurchase the stock was exercised.\nBox 5. Exercise Price Paid Per Share\nEnter the price paid per share on the date the option was \nexercised.\nBox 6. Number of Shares Transferred\nEnter the number of shares to which legal title was \ntransferred.\nBox 7. Date Legal Title Transferred\nEnter the date legal title of the shares was first transferred.\nBox 8. Exercise Price Per Share Determined as \nif the Option Was Exercised on the Date Shown \nin Box 1\nIf the exercise price per share was not fixed or determinable \non the date of grant entered in box 1, enter the exercise price \nper share determined as if the option was exercised on the \ndate of grant entered in box 1. If the exercise price per share \nis fixed or determinable on the date of grant entered in box 1, \nthen leave box 8 blank.\n-2-\nInstrs for Forms 3921 and 3922 (Rev. Oct. 2017)\n" ]
f3921.pdf	1017 Form 3921 (PDF)	https://www.irs.gov/pub/irs-pdf/f3921.pdf	[ "Attention: \nCopy A of this form is provided for informational purposes only. Copy A appears in red, \nsimilar to the official IRS form. The official printed version of Copy A of this IRS form is \nscannable, but the online version of it, printed from this website, is not. Do not print and file \ncopy A downloaded from this website; a penalty may be imposed for filing with the IRS \ninformation return forms that can’t be scanned. See part O in the current General \nInstructions for Certain Information Returns, available at www.irs.gov/form1099, for more \ninformation about penalties.\nPlease note that Copy B and other copies of this form, which appear in black, may be \ndownloaded and printed and used to satisfy the requirement to provide the information to \nthe recipient.\nTo order official IRS information returns, which include a scannable Copy A for filing with \nthe IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on \nEmployer and Information Returns, and we’ll mail you the forms you request and their \ninstructions, as well as any publications you may order.\nInformation returns may also be filed electronically using the IRS Filing Information Returns \nElectronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act \nInformation Returns (AIR) program (visit www.IRS.gov/AIR).\nSee IRS Publications 1141, 1167, and 1179 for more information about printing these tax \nforms.\n", " \nForm 3921\n(Rev. October 2017)\nCat. No. 41179O\nExercise of an \nIncentive Stock \nOption Under \nSection 422(b)\nCopy A\nFor \nInternal Revenue \nService Center\nDepartment of the Treasury - Internal Revenue Service\nFile with Form 1096.\nOMB No. 1545-2129\nFor Privacy Act and \nPaperwork \nReduction Act \nNotice, see the \ncurrent version of \nthe General \nInstructions for \nCertain Information \nReturns.\n2525\nVOID\nCORRECTED\nTRANSFEROR’S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nTRANSFEROR’S TIN\nEMPLOYEE’S TIN\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Exercise price per share\n$\n4 Fair market value per share \non exercise date\n$\n5 No. of shares transferred\n6 If other than TRANSFEROR, name, address, and TIN of \ncorporation whose stock is being transferred\nForm 3921 (Rev. October 2017)\nwww.irs.gov/Form3921\nDo Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page\n", " \nForm 3921\n(Rev. October 2017)\nExercise of an \nIncentive Stock \nOption Under \nSection 422(b)\nCopy B\nFor Employee\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-2129\nThis is important tax \ninformation and is \nbeing furnished to the \nIRS. If you are required \nto file a return, a \nnegligence penalty or \nother sanction may be \nimposed on you if this \nitem is required to be \nreported and the IRS \ndetermines that it has \nnot been reported. \nCORRECTED (if checked)\nTRANSFEROR’S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nTRANSFEROR’S TIN\nEMPLOYEE’S TIN\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Exercise price per share\n$\n4 Fair market value per share \non exercise date\n$\n5 No. of shares transferred\n6 If other than TRANSFEROR, name, address, and TIN of \ncorporation whose stock is being transferred\nForm 3921 (Rev. October 2017)\n(keep for your records)\nwww.irs.gov/Form3921\n", "Instructions for Employee\nYou have received this form because your employer (or transfer \nagent) transferred your employer’s stock to you pursuant to your \nexercise of an incentive stock option (ISO). You must recognize \n(report) gain or loss on your tax return for the year in which you \nsell or otherwise dispose of the stock. Keep this form and use it to \nfigure the gain or loss. For more information, see Pub. 525, \nTaxable and Nontaxable Income.\nWhen you exercise an ISO, you may have to include in \nalternative minimum taxable income a portion of the fair market \nvalue of the stock acquired through the exercise of the option. For \nmore information, see Form 6251, Alternative Minimum \nTax—Individuals, and its instructions.\nEmployee’s taxpayer identification number (TIN). For your \nprotection, this form may show only the last four digits of your \nsocial security number (SSN), individual taxpayer identification \nnumber (ITIN), or adoption taxpayer identification number (ATIN). \nHowever, the employer has reported your complete TIN to the \nIRS.\nAccount number. May show an account or other unique number \nyour employer or transfer agent assigned to distinguish your \naccount.\nBox 1. Shows the date the option to purchase the stock was \ngranted to you.\nBox 2. Shows the date you exercised the option to purchase the \nstock.\nBox 3. Shows the exercise price per share of stock.\nBox 4. Shows the fair market value (FMV) of a share of stock on \nthe date the option was exercised.\nBox 5. Shows the number of shares of stock transferred to you \npursuant to the exercise of the option.\nBox 6. Shows the name, address, and TIN of the corporation \nwhose stock is being transferred (if other than the corporation \nshown in TRANSFEROR boxes in the upper left corner of the \nform).\nFuture developments. For the latest information about \ndevelopments related to Form 3921 and its instructions, such as \nlegislation enacted after they were published, go to \nwww.irs.gov/Form3921.\n", " \nForm 3921\n(Rev. October 2017)\nExercise of an \nIncentive Stock \nOption Under \nSection 422(b)\nCopy C\nFor Corporation\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-2129\nThis copy should \nbe retained by the \ncorporation whose \nstock has been \ntransferred under \nSection 422(b). \nCORRECTED (if checked)\nTRANSFEROR’S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nTRANSFEROR’S TIN\nEMPLOYEE’S TIN\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Exercise price per share\n$\n4 Fair market value per share \non exercise date\n$\n5 No. of shares transferred\n6 If other than TRANSFEROR, name, address, and TIN of \ncorporation whose stock is being transferred\nForm 3921 (Rev. October 2017)\n(keep for your records)\nwww.irs.gov/Form3921\n", " \nForm 3921\n(Rev. October 2017)\nExercise of an \nIncentive Stock \nOption Under \nSection 422(b)\nCopy D\nFor Transferor\nDepartment of the Treasury - Internal Revenue Service\nOMB No. 1545-2129\nFor Privacy Act and \nPaperwork \nReduction Act \nNotice, see the \ncurrent version of \nthe General \nInstructions for \nCertain Information \nReturns.\nVOID\nCORRECTED \nTRANSFEROR’S name, street address, city or town, state or province, \ncountry, and ZIP or foreign postal code\nTRANSFEROR’S TIN\nEMPLOYEE’S TIN\nEMPLOYEE’S name\nStreet address (including apt. no.)\nCity or town, state or province, country, and ZIP or foreign postal code\nAccount number (see instructions)\n1 Date option granted\n2 Date option exercised\n3 Exercise price per share\n$\n4 Fair market value per share \non exercise date\n$\n5 No. of shares transferred\n6 If other than TRANSFEROR, name, address, and TIN of \ncorporation whose stock is being transferred\nForm 3921 (Rev. October 2017)\nwww.irs.gov/Form3921\n", "Instructions for Transferor\nTo complete Form 3921, use:\n• the current General Instructions for Certain \nInformation Returns, and\n• the current Instructions for Forms 3921 and 3922.\nTo order these instructions and additional forms, go \nto www.irs.gov/Form3921.\nCaution: Because paper forms are scanned during \nprocessing, you cannot file Forms 1096, 1097, 1098, \n1099, 3921, 3922, or 5498 that you print from the IRS \nwebsite.\nDue dates. Furnish Copy B of this form to the employee \nby January 31 of the year following the year of exercise \nof the ISO.\nFurnish Copy C of this form to the corporation whose \nstock is being transferred by January 31 of the year \nfollowing the year of exercise of the ISO.\nFile Copy A of this form with the IRS by February 28 \nof the year following the year of exercise of the ISO. If \nyou file electronically, the due date is March 31 of the \nyear following the year of exercise of the ISO. To file \nelectronically, you must have software that generates a \nfile according to the specifications in Pub. 1220. The \nIRS does not provide a fill-in form option for Copy A.\nNeed help? If you have questions about reporting on \nForm 3921, call the information reporting customer \nservice site toll free at 866-455-7438 or 304-263-8700 \n(not toll free). Persons with a hearing or speech \ndisability with access to TTY/TDD equipment can call \n304-579-4827 (not toll free).\n" ]
p5206.pdf	0817 Publ 5206 (PDF)	https://www.irs.gov/pub/irs-pdf/p5206.pdf	[ "Plain Writing Act \nCompliance Report \nPublication 5206 (Rev. 8-2017) Catalog Number 67546X 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nContents \nOur commitment…………………………………………………………………………………………………………………. 2 \nHow we comply with the Plain Writing Act…………………………………………………………………………… 2 \nOversight…………………………………………………………………………………………………………………………….. 3 \nHow we use plain writing…………………………………………………………………………………………………….. 3 \n2016 accomplishments………………………………………………………………………………………………………… 5 \nNotices and letters……………………………………………………………………………………………………………….. 6 \nIRS.gov………………………………………………………………………………………………………………………………… 8 \nTax Tips………………………………………………………………………………………………………………………………. 12 \nPublications and forms………………………………………………………………………………………………………… 12 \nAffordable Care Act……………………………………………………………………………………………………………… 18 \nCongressional, taxpayer and employee correspondence……………………………………………………….. 18 \nPrivacy………………………………………………………………………………………………………………………………… 18 \nSharing Plain Writing Act requirements……………………………………………………………………………….. 20 \nTraining……………………………………………………………………………………………………………………………… 20 \nTools for employees……………………………………………………………………………………………………………. 20 \nMoving forward………………………………………………………………………………………………………………….. 21 \nIRS plain writing webpage…………………………………………………………………………………………………… 22 \nAppendix - Plain Language Checklist and Review Sheet………………………………………………………… 23 \n1 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nInternal Revenue Service 2016 \nPlain Writing Act Compliance Report \nThe Plain Writing Act of 2010 requires federal agencies to write clearly to ensure the public\nunderstands government information and services. We are pleased to share our 2016 Plain \nWriting Act Compliance Report, which details our efforts to comply with the Act and, more \nimportantly, to continue to improve our writing to provide the excellent level of service the \npublic deserves. \nOur commitment \nThe IRS Mission is to “Provide America's taxpayers top quality service by helping them\nunderstand and meet their tax responsibilities and enforce the law with integrity and\nfairness to all.” Taxpayers are at the center of everything we do. Our responsibility to\ntaxpayers is to provide timely and accurate information to help them meet their tax \nobligations and receive the tax credits for which they are eligible. To accomplish this, we\nmust ensure that we communicate in clear, easily understandable language on all of our \nforms, publications, documents and notices. With more and more of the public turning to\nIRS.gov for information, we must also ensure that we write our online information in plain \nlanguage. We are more committed than ever to using plain writing standards. We are \nincorporating plain writing principles in our employees’ training and in our overall \nbusiness processes to meet that goal. \nHow we comply with the Plain Writing Act \nWe have complied with the Act by accomplishing the following basic requirements: \n• Appointed a senior official to oversee plain writing compliance within the agency \n• Created an Executive Steering Committee and a Working Group to help ensure IRS \nplain writing compliance \n• Issued a 2016 Plain Writing Compliance Report \n• Created a mechanism for public feedback and for responding to plain writing \ninquiries \n• Created a plain language page on IRS.gov \n• Trained our employees in plain language \n• Established supporting activities for plain writing \n• Used plain language in our documents, letters, notices and other written material \n2 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nOversight \nOur senior official for plain writing compliance is Terry Lemons, Chief, Communications &\nLiaison, [email protected]. \nPlain language coordinators within the agency are: \nOrganization \nName \nCommunications and Liaison \nJanene Howell \nExecutive Secretariat \nCorrespondence Office \nClaire Marie Huber \nOnline Services \nJames Cesarano \nLarge Business and International \nDonald Hoffman \nSmall Business/Self-Employed \nTom Miller \nPrivacy, Governmental Liaison \nand Disclosure \nMark Solis \nResearch, Applied Analytics and \nStatistics \nSherry Zuckerman \nTaxpayer Advocate Service \nAlex Verkhivker \nTax Exempt and Government \nEntities \nKathleen Tuite \nWage and Investment (C&L) \nMichele Lassaux-Harlan \nWage and Investment (Tax Forms \nand Publications) \nDavid J. Buchanan \nHow we use plain writing \nThe IRS serves two intended audience types: the general public and tax/legal \nprofessionals. \n• The general public includes taxpayers or other stakeholders who are not trained\ntax specialists. Most IRS communications aimed at this group are about new or\nupdated tax laws and instruct the public on how to be compliant or gather their tax \ninformation. Typically, this group does not have a need to understand technical\nregulatory language. The plain language we use for this group is clear, simple and\nmeaningful. The general public includes individual taxpayers, small business owners\nand other stakeholders. \n• Tax/legal professionals are specialists trained to understand tax-related\nregulatory language. IRS communications for tax/legal professionals interpret\ncomplex tax law that requires regulatory language for legal clarity. The stakeholders\nin this group include third-party tax preparers, enrolled agents, attorneys, CPAs, \n3 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nemployee plan administrators, members of Congress and congressional staff. The \nplain language we use for this group is clear and meaningful, but may include\nspecialized terminology aimed at these professionals. \nPlain language for the general public is different from plain language for tax/legal\nprofessionals. For example, publications are one type of IRS communication. The target \naudience for the IRS publication, Your Rights as a Taxpayer, is the general public because \nthe content focuses on individual taxpayers. Conversely, the target audience for the IRS\npublication, Understanding the Employee Plans Examination Process, is tax/legal\nprofessionals because the content provides guidance to employee plan administrators. The \nIRS tailors the language in every type of communication to the subject expertise of the \nprimary target audience. \nThe Office of Management and Budget’s Final Guidance on Implementing the Plain Writing\nAct of 2010 also directs agencies to use plain writing “when issuing new or substantially\nrevised documents.” The IRS publishes more than 2,000 tax products. The IRS website,\nIRS.gov, has more than 36,000 .HTML pages and nearly 97,000 static or .PDF files. In \naddition, the IRS mails an average of 200 million notices annually to taxpayers. Each year,\nwe must revise some of these communications based on legislative changes. \nThe following table lists the principal types of communications we produce at the IRS and\nhow plain language has affected them. In most cases, the communication type applies to \nboth audiences. \nType of communication \nand how it is available to \nthe public \nIntended users and \napproximate number of \npotential users \nWhat has changed by \nusing plain writing \nCorrespondence (notices \nand letters) – hard copy \nSelected taxpayers as \ndetermined by filing and \npayment compliance \nactions \n• Improved \ncomprehension \n• Easier to read \n• More concise, clearer \ninformation \ne-News Listservs – online \nand subscription-based \nGeneral public – 150 million \nTax/legal professionals – \n1.9 million \n• Easier to read \n• More concise, clearer\ninformation \nFact Sheets – online \nGeneral public –150 million \nTax/legal professionals – \n1.9 million \n• Easier to read \n• More concise, clearer \ninformation \n• Content organized to\naddress readers’ \nquestions \nForms – hard copy and \nonline \nGeneral public – 150 million \nTax/legal professionals – \n1.9 million \n• Easier to read and \ncomplete \n4 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nType of communication \nand how it is available to \nthe public \nIntended users and \napproximate number of \npotential users \nWhat has changed by \nusing plain writing \nInstructions – hard copy \nand online \nGeneral public – 150 million \nTax/legal professionals – \n1.9 million \n• Easier to read \n• More concise, clearer\ninformation \n• Content organized to\naddress readers’ \nquestions \nMarketing products (e.g., \nbrochures, fliers, articles) – \nhard copy and online \nGeneral public – 150 million \nTax/legal professionals – \n1.9 million \n• Easier to read \n• More concise, clearer \ninformation \n• Content organized to\naddress readers’ \nquestions \nIRS.gov webpages – online \nGeneral public – 150 million \nTax/legal professionals - 1.9 \nmillion \n• \nImproved content that is \neasier to read and scan \n• \nReduced number of \nredundant webpages \n• \nAdded search terms to \ncontent to make it easier \nto find \nNews releases – hard copy \nand online \nGeneral public – 150 million \nTax/legal professionals - 1.9 \nmillion \n• \nEasier to read \nOnline FAQs – online \nGeneral public – 150 million \nTax/legal professionals - 1.9 \nmillion \n• \nEasier to read \n• \nMore concise, clearer\ninformation \n• \nOrganized content to \naddress readers' \nquestions \nPublications – hard copy \nand online \nGeneral public – 150 million \nTax/legal professionals - 1.9 \nmillion \n• \nEasier to read \n• \nRedesigned and\nrewritten to improve \ncomprehension \nTax Tips – email \nsubscription and online \nGeneral public – 150 million \nTax/legal professionals - 1.9 \n• \nEasier to read \n• \nRedesigned and\nrewritten to improve \ncomprehension \nTraining materials – hard \ncopy and online \nGeneral public – 150 million \nTax/legal professionals - 1.9 \nmillion \n• \nEasier to read \n• \nMore concise, clearer\ninformation \n2016 accomplishments \n5 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nDuring 2016, the IRS maintained its commitment to using plain writing techniques when \ndeveloping new products and web content, issuing and responding to correspondence and\nupdating existing materials. Some of our key successes are listed below. \nNotices and letters \nEach year the IRS sends out millions of notices and letters to taxpayers on many issues. \nGenerally, the IRS will send a notice if: \n• A taxpayer may owe additional tax \n• The taxpayer is due a larger refund \n• There is a question about a tax return \n• There is a need for additional information \nNotices and letters cover very specific issues. They explain the reason for the \ncorrespondence and provide instructions. \nDuring 2016, the IRS continued its efforts to redesign and revise correspondence to \ntaxpayers for clarity, effectiveness and efficiency. Our revamped correspondence clearly\nexplains the nature of the correspondence, what action the taxpayer must take and\npresents a clear, clean design. \nNew correspondence and correspondence products that haven’t been revised since 2013\nhave a plain language review by a senior writer. The table below shows the number of each\ntype of correspondence we created or redesigned using plain language techniques in 2016. \nDocument type \nTotal \nCorrespondex letters \n182 \nRepository letters \n253 \nCP notices \n191 \nLanding pages \n76 \nTotal new plain language reviews \n702 \nTotal new products \n161 \nWe also reviewed and updated the “Understanding Your IRS Notice or Letter” webpages on \nIRS.gov. These pages provide descriptions and visual samples of taxpayer correspondence\nwe frequently send to the public. We reviewed and updated the descriptions for plain \nlanguage and consistency between various correspondences. \nRevised Letters for Return Preparers \n6 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nWe combined all e-file application letters into a total of 13 letters. They were updated and \nedited using plain writing techniques. \nProduct \nTitle \nCatalog \nAudience \nLetter 5550 \nTerms of Agreement \n67677X \ne-file providers \nLetter 5875 \nReturning Form\n8878 Received in \nError \n69328T \ne-file providers \nLetter 5876C \nE-file Application \nSanction (Letter 1) \n69339A \ne-file providers \nLetter 5877C \nE-file Application \nIDT Sanction-\nCriminal Expulsion \nLetter \n69341M \ne-file providers \nLetter 5878 \nMissing or\nIncomplete Forms\n8453 or 94X \n69347M \ne-file providers \nLetter 5880C \nE-file Application \nProgram Acceptance \n69317M \ne-file providers \nLetter 5881C \nE-file Application \nProgram Denial \n69318X \ne-file providers \nLetter 5882C \nE-file Application \nInformation \n69320J \ne-file providers \nLetter 5883C \nE-file Application \nAppeal Response \n69321U \ne-file providers \nLetter 5884 \nE-file Application \nLate/Unsigned\nDocumentation \n69322F \ne-file providers \nLetter 5885 \nUnprocessable\nFingerprint Card\nLetter \n69322F \ne-file providers \nLetter 5886C \nE-file Application \nSanction (Letter 2) \n69340B \ne-file providers \nLetter 5899C \nPrisoner SDN \n69396V \ne-file providers \n7 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nProduct \nTitle \nCatalog \nAudience \nRevocation NAASDC \nAppeal Denied Letter \nSome other key plain language letter updates for return preparers included: \n• \n \n Letter 5138 \n - Return Preparer \n EITC Client Audit Notification \n \n• \n \n Letter 5364 \n - Warning to \n Refundable Credit Preparers \n – Missing Form 8867 \n \n• \n \n Letter 4858 \n – EITC Due Diligence Requirements for Return Preparers \n \n• \n \n Letter 5025-H \n – EITC Due Diligence Reporting Household \n Help Income \n \n• \n \n Letter 5025 \n – You may \n have Prepared Inaccurate Returns with Questionable \n \nQualifying Children and \n Self-Employment Income \n \n \n• \n \n Letter 5136 \n – American Opportunity Tax Credit Preparer \n Educational Letter \n \n• \n \n Letter 5827 Additional \n Child Tax Credit Preparer Educational Letter \n \nIRS.gov \nIRS.gov – Each day, more and more taxpayers turn to IRS.gov as their primary source for \ntax information. During 2016, IRS.gov received more than 507 million visits with more \nthan 1.9 billion page views. \nAs part of our plain writing \n efforts, the IRS implemented \n content projects and content \nimprovement projects \n that improved specific topics and content areas on the website. \n \nThe aim was to improve taxpayer \n satisfaction and compliance \n -- and \n to deflect costly \ntaxpayer contacts \n -- by using plain writing techniques such as: \n \n• Consolidating \n similar \n content \n• Eliminating \n redundant and \n outdated \n content \n• Reorganizing \n site pages \n in a user-friendly structure \n• Focusing \n primary \n content on information useful \n to \n a general \n audience \n• Writing \n clearly \n• Using \n consistent language \n• Making \n it easier \n for \n users \n to \n find \n the information they \n need \n by \n improving \n search \neffectiveness and replacing passive click here links with descriptive links \n \nKey examples include: \n \n• “Let Us Help You” webpage - We consolidated redundant content and overhauled \nthe telephone assistance page titled “Let Us Help You.” The overhaul created an \nonline experience to better serve people who Google our phone number. \nTo accomplish this, we reviewed \n IRS call center data and identified \n top trouble areas \nfor taxpayers. We then drafted new content and used an easy-to-navigate accordion \n8 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n9 \n \nstyle layout. Content is \n written in plain language and \n is separated by white space. \nThe new navigation makes the content more accessible. \n \nWe used Google Analytics data to measure the results of the project. They included: \no \n \n A 73 percent increase in page views to \n “Let Us \n Help You,” a result of \n \nconsolidating our four top contact pages \n \n \no \n \n A 55 percent decline in visitors immediately abandoning \n the page \n \no \n \n A 20 percent decline in average time on page, suggesting that users can find the \ninformation they need \n more quickly \n \no \n \n A 20 percent decline in clicks-to-call 1040 number from this page \n \n• “Where’s My Amended Return?” webpage - We rewrote the amended return \nlanding page to clearly inform users how long it takes us to process an amended\nreturn and how long to wait before calling about its status. We created a prominent \nbutton hyperlink leading to an applications page where the user can go to check on \nthe status of their amended return. \nWe gathered information about the prior webpage and \n analyzed Google Analytics \ndata for April 2015, \n and observed \n the following: \n \no \n \n 1 million users visited the “Where’s My Amended Return” landing page on \nIRS.gov. \n \no \n \n 50K of these users visited the “How to Contact the IRS” page next. (Indicative of \nnot finding \n what they need on the site) \n \nWe also looked at phone assistance data for FY 2015. Of approximately 1,200 calls \nrelated to amended returns, 70 percent of callers could have been serviced online \nand the other 30 percent wanted confirmation of we received the amended \n return. \n \nWe did \n the following to correct the problems: \n \no \n \n Rewrote the page using plain language \n \no \n \n Consolidated \n similar content \n \no \n \n Eliminated redundant and \n outdated \n content \n \no \n \n Reorganized site pages in a user-friendly structure \n \no \n \n Focused primary content on information useful to a general audience making \n it \neasier for the user to find the information they need by improving search \neffectiveness and replacing passive click here \n links with descriptive links. \n \n• “IRS Audits” webpage - We re-worked the webpage with data-driven plain \nlanguage. We reorganized the topics into sections to clarify the information. The\nclear subheadings addressed specific taxpayer goals and made the information the\ntaxpayer wanted easier to find. In the same vein, we: \no \n Modified the resources \n available to the taxpayer in a more relevant manner \n \no \n Added hyperlinks specifically addressing the taxpayer’s needs \n \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Reworded linked \n text to clearly indicate its destination page \n \n \n Removed redundant \n or \n irrelevant information \n \n \n \n Created \n friendly URL addresses (irs.gov/audit and irs.gov/audits) \n \n \n \n \n \n \n Fewer pages to confuse visitors \n \n \n \n \n \no \no \no \n• “Free File: Do Your Federal Taxes for Free” landing page - We redesigned the \nwebpage to make it more useful and intelligible to the user by: \no \n \n Collapsing the right navigation section to make the hyperlinks less crowded \n \no \n \n Moving a video to the left navigation section to move relevant content higher up \non the page \n \no \n \n Reducing the number of text links \n \no \n Creating relevant and clearly defined hyperlinks to better \n address \n individual \ntaxpayer goals. \n \n• “Free File: About the Free File Alliance” webpages - We streamlined the Free File \nAlliance webpages and navigation and reworked the “Free File: About the Free File \nAlliance” landing page. To improve the experience for readers, we: \no \n Reduced the number of redundant webpages \n and reformatted \n PDF files to be \n508 accessible \n \no \n \n Unpublished 10 redundant pages \n \nThe changes made it easier \n for visitors to reach relevant content with: \n \no\no \n \n An easier path for visitors to the Free File products \n \no \n Section 508 accessible PDFs allowing persons \n with disabilities access \n the \ninformation \n they need \n \n• “Qualifying Therapeutic Discovery Project Credits and Grants” application \nwebpage - We reduced the number of redundant webpages and reformatted PDF\nfiles to be 508 accessible. We unpublished 10 redundant pages: \no \n \n Free Online Electronic \n Tax Filing Agreement Signed \n \n \no \n \n Free On-line Electronic Tax Filing \n Agreement \n \n \no \n \n Eight \n supporting standard webpages \n \n \nThe changes made it easier \n for visitors to reach relevant content with: \n \no \n \n Fewer pages to confuse visitors \n \no \n \n An easier path for visitors to the Free File products \n \no \n \n Section 508 accessible PDFs allowing persons \n with disabilities access \n the \ninformation they need \n \n• “Finding Out How Much You Owe” webpage – We created a new webpage using\nplain language principles and highlighting the action items a taxpayer could take.\nThe page’s bounce rate (the rate at which users enter the IRS.gov site on a page and \n10 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nleave the site from the same page – a possible sign of dissatisfaction) \n has dropped to \n18.7 percent \n from 39.5 \n percent, \n likely due to content improvements. \n \n• “Foreign Account Tax Compliance Act (FATCA)” landing page – We redesigned \nthe FATCA program’s home landing page by removing excessive hyperlinks and\norganizing the links by topic, making the webpage’s structure easier to scan. We \nplaced the application links in prominent positions, making them easier for the \nviewer to find. \n• Voluntary Certification Program for Professional Employer Organizations\n(CPEOs) web content – We created new plain language content for professional\nemployer organizations seeking IRS certification, including a registration page. \n• Modernized e-File Status Page – We updated this status page for software \ndevelopers and transmitters for Modernized e-_File by shortening paragraphs,\nmaking simple sentences, reducing jargon and acronyms. We applied user feedback\nto streamline content to promote online tools and help taxpayers readily locate their\nnearest IRS Taxpayer Assistance Center. \n• Identity Protection: Prevention, Detection and Victim Assistance - To help\nvictims of tax-related identity theft, we reviewed more than 15 identity theft pages\non IRS.gov bi-monthly and compared them to taxpayer queries. We eliminated\nscrolling, reduced content and applied hover text to items that may not be intuitive \nfor a reader. \nWe upgraded the content on the following webpages to improve individual taxpayers’ \nexperience, improve taxpayer satisfaction and compliance and deflect costly taxpayer\ncontacts: \n• Tax Information for Employees \n• Tax Information for Members of the Military \n• Tax Information for Parents \n• Seniors and Retirees \nTo help taxpayers prepare for the 2016 tax filing season and address peak filing season \nassistance requests, we used plain language principles to create new online content and\nupdate and improve existing webpages. \n• Take Steps Now for Filing Season (.pdf) \n• Avoid the Rush: Online Options Help You Avoid Rush \nWe continued to review and improve Earned Income Tax Credit online information to\nsimplify existing language and add clarification. \n• Earned Income Tax Credit and Other Refundable Credits \n11 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n• What is Form 8867 \n• Due Diligence Training Module \nTax Tips \nThe IRS creates Tax Tips to educate the public on tax topics affecting millions of Americans.\nTax Tips cover many topics to help people with their federal taxes. Many Tips explain how\npeople can lower their tax bill with tax credits and deductions that they may easily\noverlook. We also explain how to get free tax help and how to avoid tax scams. Our goal is\nto help the public file accurate and timely tax returns. \nWe make Tax Tips available through a free email subscription and on IRS.gov. We send \nthem daily \n during the tax filing season and three times a week \n in the summer. We issue \nSpecial Edition Tax Tips as needed during the year \n to highlight important topics of interest \nto the public. \n \nSince July 2012, the IRS has applied plain writing principles to the Tax Tips, improving \nreadability \n scores by reducing passive sentences, improving reading \n ease and reducing the \ngrade level \n of the Tips to 8.0 or lower. These improvements, combined with increased \npublicity, have helped \n increase Tax Tip e-subscriptions by 106 percent \n since July 2012. \n \nAs of Dec. 31, 2016, \n there were \n more than \n 648,700 Tax Tip e-subscriptions. \n \nFollowing the success of the Tax Tip program, the IRS started a new \n service for \n Spanish-\nspeaking taxpayers using plain language in April 2014. \n The Spanish Tax Tip e-subscriptions \nhave now reached \n more than 41,700 recipients. \n \nPublications and forms \nExamples of the many publications and forms we updated using plain language during \n2016 are listed below: \nProduct \nTitle \nCatalog number \nAudience \nPub 15 \n(Circular E), Employer’s Tax \nGuide \n10000W \nTaxpayers \nPub 15-A \nEmployer’s Supplemental \nTax Guide \n21453T \nTaxpayers \nPub 15-B \nEmployer’s Tax Guide to \nFringe Benefits \n29744N \nTaxpayers \nPub 17 \nYour Federal Income Tax \nReturn (For Individuals) \n10311G \nTaxpayers \nPub 51 \n(Circular A), Agricultural \nEmployer’s Tax Guide \n10320R \nTaxpayers \nPub 463 \nTravel, Entertainment, Gift,\nand Car Expenses \n11081L \nTaxpayers \n12 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nPub 504 \nDivorced or Separated\nIndividuals \n15006I \nTaxpayers \nPub 505 \nTax Withholding and\nEstimated Tax \n15008E \nTaxpayers \nPub 521 \nMoving Expenses \n15040E \nTaxpayers \nPub 523 \nSelling Your Home \n15044W \nTaxpayers \nPub 525 \nTaxable and Nontaxable \nIncome \n15047D \nTaxpayers \nPub 537 \nInstallment Sales \n15067V \nTaxpayers \nPub 559 \nSurvivors, Executors, and \nAdministrators \n15107U \nTaxpayers \nPub 571 \nTax-Sheltered Annuity Plans\n(403(b) Plans) \n46581C \nTaxpayers \nPub 926 \nHouseholder Employer’s Tax \nGuide \n64286A \nTaxpayers \nPub 969 \nHealth Savings Accounts and \nOther Tax-Favored Health \nPlans \n24216S \nTaxpayers \nPub 1075 \nTax Information Security \nGuidelines for Federal, State\nand Local Agencies \n46937O \nFederal, State\nand Local \nAgencies \nPub 3402 \nTaxation of Limited Liability \nCompanies \n27940D \nTaxpayers \nForm 851 \nAffiliations Schedule \n16880G \nTaxpayers \nForm 940 \nEmployer’s Annual Federal \nUnemployment (FUTA) Tax\nReturn \n11234O \nTaxpayers \nInstructions for F 940 \nEmployer’s Annual Federal \nUnemployment (FUTA) Tax\nReturn \n13660I \nTaxpayers \nInstructions for F 941 \nEmployer’s QUARTERLY\nFederal Tax Return \n14625L \nTaxpayers \nForm 941, Sch B \nReport of Tax Liability for\nSemiweekly Schedule\nDepositors \n11967Q \nTaxpayers \nInstructions for F 941, \nSch B \nReport of Tax Liability for\nSemiweekly Schedule\nDepositors \n38683X \nTaxpayers \nInstructions for F 941-SS \nEmployer’s Quarterly\nFederal Tax Return-\nAmerican Samoa, Guam, the\nCommonwealth of the \nNorthern Mariana Islands,\nand the U.S. Virgin Islands \n35530F \nTaxpayers \nForm 941-X \nAdjusted Employer’s \nQUARTERLY Federal Tax\nReturn or Claim for Refund \n17025J \nTaxpayers \n13 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nForm 943 \nEmployer’s Annual Federal \nTax Return for Agricultural \nEmployees \n11252K \nTaxpayers \nInstructions for F 943 \nEmployer’s Annual Federal \nTax Return for Agricultural \nEmployees \n25976L \nTaxpayers \nInstructions for F 944 \nEmployer’s ANNUAL Federal \nTax Return \n39820A \nTaxpayers \nForm 945 \nAnnual Return of Withheld \nFederal Income Tax \n14584B \nTaxpayers \nInstructions for F 945 \nAnnual Return of Withheld \nFederal Income Tax \n20534D \nTaxpayers \nForm 990, 990-EZ or 990-\nPF, Sch B \nSchedule of Contributors \n30613X \nTaxpayers \nInstructions for F 990 or \n990-EZ, Sch A \nPublic Charity Status and\nPublic Support \n11294Q \nTaxpayers \nInstructions for F 990, \nSch D \nSupplemental Financial\nStatements \n51527M \nTaxpayers \nInstructions for F 990, \nSch F \nStatement of Activities \nOutside the United States \n51530J \nTaxpayers \nInstructions for F 990 or \n990-EZ, Sch G \nSupplemental Information \nRegarding Fundraising \nActivities \n20376H \nTaxpayers \nInstructions for F 990, \nSch H \nHospitals \n51526B \nTaxpayers \nInstructions for F 990, \nSch J \nCompensation Information \n51525Q \nTaxpayers \nInstructions for F 990, \nSch K \nSupplemental Information \non Tax-Exempt Bonds \n20378D \nTaxpayers \nInstructions for F 990 or \n990-EZ, Sch L \nTransactions with Interested \nPersons \n51522J \nTaxpayers \nForm 990, Sch M \nNoncash Contributions \n51227J \nTaxpayers \nForm 990, Sch N \nLiquidation, Termination,\nDissolution, or Significant\nDisposition of Assets \n50087Z \nTaxpayers \nForm 990 or 990-EZ, Sch O \nSupplemental Information to \nForm 990 or 990-EZ \n51056K \nTaxpayers \nInstructions for F 990, \nSch R \nRelated Organizations and\nUnrelated Partnerships \n51519M \nTaxpayers \nInstructions for F 990-EZ \nShort Form Return for \nOrganization Exempt From \nIncome Tax \n64888C \nTaxpayers \n14 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nInstructions for F 990-PF \nReturn of Private Foundation \nor Section 4947(a)(1)\nNonexempt Charitable Trust\nTreated as a Private \nFoundation \n11290Y \nTaxpayers \nInstructions for F 990-T \nExempt Organization \nBusiness Income Tax Return \n11292U \nTaxpayers \nForm 1040, Sch H \nHousehold Employment\nTaxes \n12187K \nTaxpayers \nInstructions for F 1040, \nSch H \nHousehold Employment\nTaxes \n21451X \nTaxpayers \nForm 1040, Sch SE \nSelf-Employment Tax \n11358Z \nTaxpayers \nInstructions for F 1040, \nSch SE \nSelf-Employment Tax \n24334P \nTaxpayers \nInstructions for F 1040A \nU.S. Individual Income Tax \nReturn \n12088U \nTaxpayers \nForm 1040-V \nPayment Voucher \n20975C \nTaxpayers \nForm 1040-V (OCR) \nPayment Voucher \n22892G \nTaxpayers \nForm 1040X \nAmended U.S. Individual \nIncome Tax Return \n11360L \nTaxpayers \nInstructions for F 1040X \nAmended U.S. Individual \nIncome Tax Return \n11362H \nTaxpayers \nForm 1041, Sch D \nCapital Gains and Losses \n11376V \nTaxpayers \nInstructions for Sch K-1 (F \n1041) \nInstructions for Schedule K-1 \n(Form 1041) for a \nBeneficiary Filing Form 1040 \n11374Z \nTaxpayers \nForm 1041-ES \nEstimated Income Tax for \nEstates and Trusts \n63550R \nTaxpayers \nInstructions for F 1041-N \nU.S. Income Tax Return for \nElecting Alaska Native\nSettlement Trusts \n38105U \nTaxpayers \nForm 1041-QFT \nU.S. Income Tax Return for \nQualified Funeral Trusts \n25368F \nTaxpayers \nInstructions for F 1041-ES \n(OCR) \nEstimated Income Tax for \nEstates and Trusts \n23325U \nTaxpayers \nForm 1045 \nApplication for Tentative\nRefund \n10670A \nTaxpayers \nInstructions for F 1045 \nApplication for Tentative\nRefund \n13666W \nTaxpayers \n15 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nInstructions for F 1065, \nSch M-3 \nNet Income (Loss)\nReconciliation for Certain \nPartnerships \n38800Y \nTaxpayers \nInstructions for F 1066 \nU.S. Real Estate Mortgage\nInvestment Conduit (REMIC)\nIncome Tax Return \n64231R \nTaxpayers \nInstructions for F 1116 \nForeign Tax Credit \n11441F \nTaxpayers \nForm 1120-POL \nU.S. Income Tax Return for \nCertain Political \nOrganizations \n11523K \nTaxpayers \nInstructions for F 2210 \nUnderpayment of Estimated\nTax by Individuals, Estates,\nand Trusts \n63610I \nTaxpayers \nInstructions for F 2210-F \nUnderpayment of Estimated\nTax by Farmers and\nFishermen \n52887B \nTaxpayers \nForm 4952 \nInvestment Interest Expense\nDeduction \n13177Y \nTaxpayers \nForm 4972 \nTax on Lump-Sum \nDistributions \n13187U \nTaxpayers \nForm 5300 \nApplication for \nDetermination for Employee\nBenefit Plan \n11740X \nTaxpayers \nForm 5405 \nRepayment of the First-Time \nHomebuyer Credit \n11880I \nTaxpayers \nInstructions for F 5405 \nRepayment of the First-Time \nHomebuyer Credit \n54378F \nTaxpayers \nInstructions for F 5695 \nResidential Energy Credits \n66412G \nTaxpayers \nForm 6251 \nAlternative Minimum Tax-\nIndividuals \n13600G \nTaxpayers \nInstructions for F 6251 \nAlternative Minimum Tax-\nIndividuals \n64277P \nTaxpayers \nForm 6252 \nInstallment Sale Income \n13601R \nTaxpayers \nForm 8027 \nEmployer’s Annual \nInformation Return of Tip\nIncome and Allocated Tips \n49989U \nTaxpayers \nInstructions for F 8027 \nEmployer’s Annual \nInformation Return of Tip\nIncome and Allocated Tips \n61013P \nTaxpayers \nInstructions for F 8853 \nArcher MSA and Long-Term \nCare Insurance Contracts \n24188L \nTaxpayers \n16 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nForm 8878 \nIRS e-file Signature\nAuthorization for Form 4868 \nor Form 2350 \n32777M \nTaxpayers \nForm 8879 \nIRS e-file Signature\nAuthorization \n32778X \nTaxpayers \nForm 8879-B \nIRS e-file Signature\nAuthorization for Form \n1065-B \n48213R \nTaxpayers \nForm 8879-EMP \nIRS e-file Signature\nAuthorization for Forms 940,\n940-PR, 941, 941-PR, 941-SS,\n943, 943-PR, 944, and 945 \n62874U \nTaxpayers \nForm 8879-PE \nIRS e-file Signature \nAuthorization for Form 1065 \n48314D \nTaxpayers \nForm 8879-S \nIRS e-file Signature\nAuthorization for Form \n1120S \n37252K \nTaxpayers \nForm 8919 \nUncollected Social Security\nand Medicare Tax on Wages \n37730B \nTaxpayers \nForm CT-1 \nEmployer’s Annual Railroad \nRetirement Tax Return \n16006S \nTaxpayers \nInstructions for Form CT-1 \nEmployer’s Annual Railroad \nRetirement Tax Return \n16005H \nTaxpayers \nForm CT-2 \nEmployee Representative\nQuarterly Railroad Tax\nReturn \n16030S \nTaxpayers \nForm W-2 \nWage and Tax Statement \n10134D \nTaxpayers \nForm W-2AS \nAmerican Samoa Wage and\nTax Statement \n10140H \nTaxpayers \nInstructions for Forms \nW-2G and 5754 \nInstructions for Forms W-2G \nand 5747 \n27989I \nTaxpayers \nForm W-2GU \nGuam Wage and Tax \nStatement \n16026K \nTaxpayers \nForm W-2VI \nU.S. Virgin Islands Wage and \nTax Statement \n49977C \nTaxpayers \nForm W-3 \nTransmittal of Wage and Tax \nStatements \n10159Y \nTaxpayers \nForm W-3SS \nTransmittal of Wage and Tax \nStatements \n10117S \nTaxpayers \nForm W-4 \nEmployee’s Withholding\nAllowance Certificate \n10220Q \nTaxpayers \nForm W-4P \nWithholding Certificate for\nPension or Annuity\nPayments \n10225T \nTaxpayers \n17 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nForm W-4S \n \nRequest for Federal Income \nTax W\n \nithholding \n From Sick \nPay \n \n10226E \n \nTaxpayers \n \nAffordable Care Act \nThe IRS conducted significant outreach in 2016 to inform taxpayers about the Affordable \nCare Act. We used plain writing techniques in all of our ACA-related communications. \nHighlights include: \n \n• \n \n Maintained web content IRS.gov/aca in both English and Spanish \n• \n \n Reviewed and refreshed \n 23 sets of Q&As for individuals and families, employers and \nother entities and organizations \n• \n \n Released 62 \n e-News items, Exempt Organizations updates and guidance releases \n \n• \n \n Created \n 118 Health Care Tax Tips (includes English and Spanish) \n• \n \n Included ACA messages in 57 \n regular 2016 \n Tax Tips (FS, Summer and special \n \nedition includes both English \n and Spanish) \n \n \n• \n \n Maintained \n 6 \n Fact Sheets and added new Fact Sheet(s) \n \n• \n \n Released \n 19 \n News \n Releases \n with ACA information \n \nCongressional, taxpayer and employee correspondence \nThe IRS also applies plain language standards when responding \n to inquiries \n we receive at \nour headquarters. \n The office \n is charged with overseeing congressional, taxpayer and IRS \nemployee correspondence addressed to the commissioner and deputy commissioners. The \noffice edited approximately: \n \n• \n \n 1,332 responses to \n congressional offices \n \nPrivacy \nWe redesigned key privacy-related content, including: \n \n• Privacy Policy Page – We completed a line-by-line revision to simplify and clarify \nprivacy policy. We added links and language to adhere to OMB A-108 and OMB M-\n17-06 requirements, including a privacy complaint process. \n• \n \n Publication 1075, Tax Information Security Guidelines for Federal, State and \n \nLocal Agencies \n (Catalog 469370) \n – We made 51 changes \n to technical content and \nupdates to the table of contents, index and hyperlinks. \n \n18 \n", " \n \n \n \n• \n Governmental Liaison & Data Exchange Program Specification \n Books – We \n \nreworded to reduce sentence length so the information is \n easier to read, clear and \n \nconcise. We corrected passive sentences and included hyperlinks where possible, \n \nmaking it easier for the reader \n to find what they need quickly. \n \n• \n \n Governmental Liaison & Data Exchange Program Enrollment Forms \n – We \n \nchanged tables from double column to single column for easy \n reading and \n \ncompletion. All instructions \n are together and the document is \n easier \n to understand \n \nand complete. \n \n19 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nSharing Plain Writing Act requirements \nThe IRS publishes information on the Act on the agency \n intranet. We maintain a Plain \nWriting Toolkit site with tools and references \n employees \n can use to\n \n comply with the Act. \nSpecific business units \n maintain resources specific to their specialty \n areas. \n \nWe also publish \n news articles on the Act and \n its requirements on the agency \n intranet, such \nas: \n \nType of \narticles \n2016 \nstatistics \nHow-to articles explaining Federal Plain \nLanguage Guidelines \n• 3 reference articles \n• 17,841 reader visits \nFeature articles highlighting the Plain \nWriting Act and available training and tools \n• 3 feature articles \n• 21,072 reader visits \nArticles for plain writing subject matter \nexperts \n• 6 articles \n• 1,616 reader visits \nTraining \nThe IRS provided \n the following training: \n \nCourse title \nNumber of completions in 2016 \nPlain Writing Act Briefing for new employees \n2,032 completions \nWriting for the Web (Course #22569) \n370 completions \nThe Plain Writing Act (Course #55825) \n502 completions \nWrite This Way (Course #58228) \n624 completions \nPlain Language and Style Editing Refresher\nTraining \n45 completions \nWriting Your IRM in Plain Language (Course #\n57235) \n81 completions \nTools for employees \nIRS Style Guide – To help ensure that all IRS written products – printed and online – are \nclear, consistent and follow plain language principles, the Plain Language Act Working\nGroup, published the online IRS Style Guide (Document 13275). The guide is designed to be \nused by all IRS employees and includes chapters on grammar, spelling, online terms,\nacronyms, plain language and more. We continue to create awareness of the IRS Style \n20 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nGuide by issuing articles in our all-employee newsletter and on our employee website. \nWe’ll continue to update and raise awareness of the guide throughout 2017 and beyond. \n \nTaxpayer Advocate Service - The Taxpayer \n Advocate Service is an independent \norganization within the IRS that protects taxpayer \n rights \n and helps individuals, businesses \nand exempt organizations resolve problems they can’t resolve with the IRS. In calendar \nyear \n 2015, \n TAS launched the Welcome Screen, which serves as a key \n platform \n for employee \nengagement. TAS continues its use of both the Associated \n Press Stylebook and IRS Style \nGuide writing guidelines for all content posted on the Welcome Screen. This provides a \nconsistent set of rules for all of our news article writers \n to follow which, in turn, improves \nour plain writing skills. \n \nMedia & Publications \n – \n M&P’s \n role i\n n the \n IRS \n is \n significant, \n in that \n it \n plans \n and \n produces \n or \nprocures all IRS p\n rint \n and electronic communications products the \n public uses to \n comply \n with \n tax \nfiling requirements \n and \n obligations \n and \n employees \n use f\n or \n tax \n administration. \n This \n encompasses \nthe d\n esign, \n production planning \n and \n delivery/distribution coordination required \n to provide t\n he \nhighest \n quality \n products and services, \n using \n all available \n print \n and electronic \n media \n and \n technology. \nEach \n year, \n M&P is \n responsible for \n approximately 1,100 tax and \n 15,000 \n non-tax \n products and \nprinting \n and \n mailing \n approximately 200 \n million \n taxpayer \n notices \n and \n letters. \n \nProduct \nImprovement \nPublication 14488, Tax \nForms & Publication Style \nGuide \nRevised to add a reference/link to the IRS Style Guide \nMoving forward \nFor 2017, we will continue to promote the use of plain language throughout the IRS in the \nfollowing ways: \n• Publicize our Plain Writing Toolkit. The Toolkit includes basic elements of plain \nwriting, the Plain Language Checklist and Review Sheet and a link to the Federal \nPlain Language Guidelines \n• \n Publish articles on the Act and \n its \n requirements on our agency intranet \n \n• \n Update and continue to publicize a consolidated \n IRS Style Guide to ensure consistent \nuse of plain language techniques for all forms of communications \n \n• \n Use communications professionals \n as plain writing subject matter \n experts to \n help \nother IRS professionals with product development \n \n• \n Continue to update our Internal Revenue Manuals to reflect plain language \n \nrequirements \n \n \n• \n Continue to require all \n new employees \n to \n complete the Plain W\n \nriting \n Act of 2010 \nbriefing \n \n• \n Continue to require all \n key IRS.gov contributors and communications staff complete \nWriting for \n the Web training \n \n21 \n", " \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIRS plain writing webpage \nWebsite address http://www.IRS.gov/plainwriting \nContact us page: \nhttps://www.irs.gov/uac/Plain-Language-at-the-IRS-Report-an-Issue-Tell-Us-\nWhat-You-Think \n22 \n", " \nPlain Language Checklist and Review Sheet\nocument number\nCatalog number\nocument title\nate reviewed\nEmail address\nTelephone number\nOriginator name\nPart I - Structural Elements In The Document You Are Evaluating\nYes\nNo\n1\n \nAre organized to serve the reader's needs - The most important material is first and the exceptions are last. Or \nthe materia! is chronological\n \n2. \nHave useful headings - One or more descriptive headings on each page help the reader find the way through the\nmaterial\n3. \nHave short sentences, paragraphs and sections - There is little dense text with few headings and no white\nspace. There are no run-on sentences\n4. \nUse lists and tables to simplify complex material - The writer has shortened and ciarified complex material with\nlists and tables\n5. \nUse no more than two or three subordinate levels - The top level may have to be sub-divided if more parts are\nneeded\nYes\nNo\nPart II - Language Elements In The Document You Are Evaluating\n1. \nAre written for the average reader - The writer has addressed the expertise and interest of the average reader,\nnot experts or management unless they are the intended audience\n2. \nUse active voice - Active sentences put the actor first (as the subject), then the verb, then the object of the action.\n\"Fred mailed the check. \"\n instead of \"The check was mailed by Fred\"\n3. \nContain you and other pronouns that speak to the reader - You is for the reader, and we is for the agency\n4. \nUse the simplest tenses possible - This shows clarity and straightforwardness. It says, for example, “We issue a \n \nreport every quarter, ”\n not “We will be issuing a report every quarter” \n \n5. \nContain base verbs, not nominalizations (hidden verbs) - This shows strength and brevity. It says, for example, \n“We manage the program” and “We analyze data” \n \n not “We are responsible for management of the program\" or “We\nconduct an analysis of the data\"\n6. \nD \no not have excess words - Check to see if the writer has challenged every word - do you find any that aren’t \nneeded? Pronouns, active voice and base verbs help eliminate excess words. So does eliminating unnecessary\nmodifiers (such as really)\n \n \n7. \nUse contractions like w e’ll, can’t and don’t - This helps reduce words and make the message more\nstraightforward. You should see words like “Here’s\" instead of “Enclosed please find” \n \n8. \nUse familiar words - Abbreviations are defined (and limited). You should not see jargon, foreign terms, Latin terms\nor legal terms. There are no noun strings\n9. \nUse must to express requirements - Using must avoids the ambiguous word shall\n10. Place words carefully - There are no large gaps between the subject, the verb and the object. Exceptions are last.\n \nModifiers are in the correct place\n \nFrom http: //w w w .p lainlang uag e.gov/how to/quickreference/checklist.cfm\nForm 14481 (4-2013)\nCatalog Number 62624M\npublish. \nno. \nirs. \ngov\n \n \n \n \nepartment of the Treasury - Internal Revenue Service\n \nAppendix - Plain Language Checklist and Review Sheet \n23 \n", " \n \nPage 2\nPart III - Structural Elements In The D ocument You Are Reviewing\nElement\nReview and Recommendations For Improvement\n1. \nOrganized for reader\nescribe order, if obvious (chronological, Q&A, etc. \n)\n2. \nUseful headings\nIf no or few headings, should there be any If so, suggest headings and placement\n3. \nShort sections, \nsentences\nIf document has headings, are sections brief and to the point (See also item 3, above. \n) Are most \nsentences relatively short\n4. \nLists and tables for\ncomplex info, if \napplicable\n \nIf document has no lists and tables, are they needed If needed, suggest placement and data\n5. \nNo more than three\nsubordinate levels\nBase determination on heading levels or bullet levels\nStructural \nrecommendations\nD \n? \n? \n? \nPart IV - Language Elem ents In The D ocument You Are Reviewing\nElement\nReview and Recommendations For Improvement\n1. \nWritten for the\naverage reader\nIs it clear who the intended audience is\n2. \nActive voice\nWill document require substantial rewriting to conform to mostly active voice\n3. \nPronouns\nIf no or few pronouns, should there be any If so, suggest placement\n4. \nSimplest tense\npossible\nIf not simple present tense, what tense is used\n5. \nBase verbs\noes document use mostly strong, active verbs If not, cite examples of hidden verbs that should be \naddressed\n? \nD \n? \nForm 14481 (4 \n-2013)\nCatalog Number 62624M\npublish. \nno. \nirs. \ngov\nDepartment of the Treasury - Internal Revenue Service\n \nAppendix - Plain Language Checklist and Review Sheet \n24 \n", " \n \nPage 3\n6. \nOmits excess words\nSelect a random sentence on each page (or in each paragraph) and note how many can be shortened\n7. \nContractions\nCheck for use of contractions. If used, is usage consistent or mixed\n8. \nConcrete, familiar\nwords\nWhere possible, does document use mostly familiar words, mostly complex words or a mixture\n9, \nUses must to \nexpress requirements\nCheck for instances of the word shall\n10, Word placement\nCite examples of poor placement if applicable\nLanguage \nrecommendations\nOverall determination\n Minor modifications\nModifications to structure (such as headings, lists, tables)\nSubstantial rewriting\nForm 14481 (4-2013)\nCatalog Number 62624M\npublish. \nno. \nirs. \ngov\nDepartment of the Treasury Internal Revenue Service\n \nAppendix - Plain Language Checklist and Review Sheet \n-\n25 \n" ]
f15103sp.pdf	0617 Form 15103 (SP) (PDF)	https://www.irs.gov/pub/irs-pdf/f15103sp.pdf	[ "Número de catálogo 70731E\nwww.irs.gov\nFormulario 15103 (SP) (6-2017)\nFormulario 15103(SP) \n(Junio de 2017)\nDepartment of the Treasury - Internal Revenue Service\nPlanilla para la Declaración en el Formulario 1040 Delincuente\nComplete ambos lados de este formulario y envíenoslo en el sobre adjunto. Asegúrese de que nuestra dirección se muestra a través \nde la ventanilla.\nInformación de Contacto\nNúmero de Seguro Social\nNombre del Contribuyente\nSi su dirección ha cambiado, haga los cambios a continuación\nDirección\nCiudad\nEstado\nCódigo postal\nNúmero de teléfono primario\nMejor hora mejor para llamar\na.m.\np.m.\nNúmero de teléfono secundario\nMejor hora mejor para llamar\na.m.\np.m.\nIndique si alguna de las siguientes circunstancias le corresponde a usted\nSi ya radicó una planilla de contribución\nYa he radicado mi planilla de contribución para\n y adjunto una copia firmada y fechada de la planilla como verificación.\nNombre(s) mostrado(s) en la planilla\nFormulario(s) radicado(s)\nAño(s) contributivo(s) de la(s) planilla(s)\nFecha(s) de la(s) planilla(s)\nSi la persona a quien se le dirigió este aviso ha fallecido\nFecha de fallecimiento\nYa he radicado un Formulario 1041, U.S. Income Tax Return for Estates and Trusts (Planilla de contribución sobre los ingresos de \nherencias y fideicomisos de los Estados Unidos), en inglés, en lugar de un Formulario 1040.\nNombre(s) mostrado(s) en la planilla\nNúmero de identificación del patrono (EIN) indicado en el Formulario 1041\nAño contributivo de la planilla\nSi cree que no tiene que radicar una planilla de contribución para\nExplique por qué cree que no tiene que radicar una planilla de contribución para\n. Nota: Las respuestas a estas \npreguntas solo se aplican para el año contributivo\n. \nMi estado civil para efectos de la planilla era\nJefe de Familia \nSoltero\nCasado que radica conjuntamente \nViudo(a) calificado(a) con hijo dependiente\nCasado que radica por separado\nMe correspondía lo siguiente\nTenía 65 años o más\nNo soy ciudadano ni residente permanente de los Estados Unidos\nEstaba ciego(a) \nRealicé mi trabajo en otro país\nMi cónyuge tenía 65 años o más \nPuedo ser reclamado como un dependiente en la planilla de otra persona\nMi cónyuge es ciego(a)\n", "Página 2\nNúmero de catálogo 70731E\nwww.irs.gov\nFormulario 15103 (SP) (6-2017)\nIndique si alguna de las siguientes circunstancias le corresponde a usted (continuación)\nMis ingresos totales\nRazón para no presentar\nestimada para las contribuciones de\nSi tiene un reintegro de un año anterior que aplicó a sus contribuciones de\n o efectuó pagos de la contribución \nDeseo aplicar el crédito a otra planilla de contribución.\nNota: Usted debe radicar una planilla para\n para aplicar el crédito del año anterior.\nNúmero del formulario contributivo\nPeríodo contributivo que termina el\nNúmero de Seguro Social\nDeseo recibir el crédito como un cheque de reintegro.\nNota: Usted debe radicar una planilla de contribución para tener derecho a un reintegro, aunque puede que usted no tenga el requisito \nde radicar.\nFirme y envíenoslo por correo\nBajo pena de perjurio, a mi leal saber y entender, declaro que toda la información que yo he proporcionado en este formulario, así \ncomo toda la información de mi planilla de contribución que adjunto, y los anexos y declaraciones correspondientes a ella, es verídica, \ncorrecta, y completa.\nFirma\nFecha\n" ]
f15103.pdf	0617 Form 15103 (PDF)	https://www.irs.gov/pub/irs-pdf/f15103.pdf	[ "Catalog Number 69797K\nwww.irs.gov\nForm 15103 (6-2017)\nForm 15103 \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nForm 1040 Return Delinquency\nComplete both sides of this form and send it to us in the enclosed envelope. Be sure our address shows through the window.\nContact information\nSocial Security Number\nTaxpayer name\nIf your address has changed, make the changes below\nAddress\nCity\nState\nZIP code\nPrimary telephone number\nBest time to call\na.m.\np.m.\nSecondary telephone number\nBest time to call\na.m.\np.m.\nIndicate whether any of the following circumstances apply to you\nIf you already filed a tax return\nI already filed my tax return for \n and I am enclosing a signed and dated copy of the return as verification.\nName(s) shown on return\nForm(s) filed\nTax return year(s)\nTax return date(s)\nIf the person addressed on this notice is deceased\nDate of death\nI already filed a Form 1041, Income Tax Return for Estates and Trusts, instead of a Form 1040.\nName(s) shown on return\nEmployer identification number (EIN) listed on Form 1041\nTax return year\nIf you don’t think you have to file a tax return for\nExplain why you don't think you are required to file a tax return for\n. Note: The answers to these questions apply to the\n tax\nyear only.\nMy filing status was\nHead of household\nSingle\nMarried filing jointly\nQualified widow(er) with dependent child\nMarried filing separately\nThe following applied to me\nI was 65 or older\nI am not a U.S. citizen or permanent resident\nI was blind\nMy work was performed in another country\nMy spouse was 65 or older\nI could be claimed as a dependent on someone else’s return\nMy spouse is blind\nMy total income\nReason for not filing\n", "Page 2\nCatalog Number 69797K\nwww.irs.gov\nForm 15103 (6-2017)\nIndicate whether any of the following circumstances apply to you (continued)\n taxes or made estimated tax payments for\nIf you have a refund from a prior year that you applied to your\n taxes\nI want to apply the credit to another tax return.\nNote: You must file a return for \n to apply the prior year credit.\nTax form number\nTax period ending\nSocial Security Number\nI want to receive the credit as a refund check.\nNote: You must file a tax return to be eligible for a refund even though you may not be required to file.\nSign and mail to us\nUnder penalties of perjury, to the best of my knowledge and belief, I declare that all information I provided on this form, as well as all of \nthe information in my attached income tax return and accompanying schedules and statements, is true, correct and complete.\nSignature\nDate\n" ]
p5092.pdf	0917 Publ 5092 (PDF)	https://www.irs.gov/pub/irs-pdf/p5092.pdf	[ "Fast Track \nSettlement\nA Process for Prompt Resolution of Tax Exempt \nand Government Entities (TE/GE) Tax Issues\nIntroduction\nTE/GE Fast Track Settlement (FTS) is an alternative to the formal Appeals process for resolving unagreed \nissues during the examination process. Working with the Tax Exempt and Government Entities Division \n(TE/GE) and Appeals, taxpayers can use the settlement authority and mediation skills of Appeals while \nshortening their overall experience with the Internal Revenue Service. FTS can reduce a taxpayer’s \ncombined TE/GE and Appeals audit process time by as much as one year. \nBoth the TE/GE and Appeals organizations are committed to reducing the time it takes for taxpayers to \ncomplete the examination and resolution processes. \nEligible Cases/Issues\nFTS is generally available for all cases under the jurisdiction of TE/GE without regard to dollar amount. To \nbe eligible for FTS the issues must be fully developed, the taxpayer must provide a written position and \nthere must be a limited number of unagreed issues. FTS is appropriate for factual and legal issues and \nmay be based on the hazards of litigation (the risk of going to trial). \nExcluded Cases/Issues\nFTS is not available in certain cases or situations, for example:\n•\t\nIssues that can be resolved through other established settlement initiatives, such as, but not limited \nto, the Self-Correction Program (SCP), the Audit Closing Agreement Program (Audit CAP) or other \nprograms described in Revenue Procedure 2016-51;\n•\t\nCorrespondence examination cases;\n•\t\nCases in which the taxpayer has failed to respond to the IRS, or no documentation has been \npreviously submitted for consideration by TE/GE;\n•\t\nIssues designated for litigation or under consideration for designation for litigation;\n•\t\nCases where the Appeals office lacks jurisdiction (including determination of penalties under Internal \nRevenue Code Section 6700); \n•\t\nCases involving potential for civil or criminal fraud;\n•\t\nRebate claim cases;\n•\t\nCases involving Listed Transactions or Abusive Tax Avoidance Transactions (ATAT);\n•\t\nTax Equity & Fiscal Responsibility Act (TEFRA) partnership cases;\n•\t\nFrivolous issues such as, but not limited to, those identified in Notice 2010-33, or any successor \nguidance;\n•\t\nIssues for which resolution with respect to one party might result in inconsistent treatment in the \nabsence of the participation of another party; or\n•\t\nIssues that have been identified in a Chief Counsel Notice, or equivalent publication, as excluded \nfrom the FTS process.\nPublication 5092 (Rev. 9-2017) Catalog Number 63429X Department of the Treasury Internal Revenue Service www.irs.gov\n", "Advantages\nThe advantages of FTS include:\n•\t\nQuicker resolution of audit issues (60 days or less)\n•\t\nNo need for a formal protest \n•\t\nA one-page application (Form 14017)\n•\t\nConsideration of hazards of litigation\n•\t\nWithdrawal from the process at any time\n•\t\nRetention of all traditional appeal rights (See Publication 5, Your Appeal Rights and How to Prepare a \nProtest If You Don’t Agree)\nGetting Started\nWhen it appears you may not agree with issues raised during the examination process, you should have \nan early discussion with the TE/GE examiner about possibly using the FTS process. \nYou, the examiner or the TE/GE group manager may consider using the TE/GE FTS process at any time \nafter an issue has been fully developed but before the IRS issues a 30-day letter (or its equivalent). \nYou and the TE/GE examiner should agree on all the facts and circumstances. Only issues where no \nagreement is reached should be submitted for FTS.\nApplying for FTS\nTo apply to the FTS program:\n1.\t You must complete Form 14017, Application for Fast Track Settlement, which must include the \nexaminer’s position and your written response. \n2.\t The examiner will process the application through his or her manager.\n3.\t The TE/GE manager will determine if the case is eligible for FTS. If so, the case will be submitted to an \noperating division official before submission to Appeals.\n4.\t The Appeals TE/GE FTS Program Manager will decide whether to accept the case into the program.\nIf the issue is not ready for FTS, the Appeals TE/GE FTS Program Manager will suggest what additional \ndevelopment might improve chances for a successful FTS outcome. The Appeals TE/GE FTS Program \nManager may also suggest alternative resolution processes.\nIf the case is not accepted for inclusion in TE/GE FTS, the TE/GE or Appeals representative will discuss \nother dispute resolution opportunities with you.\nThe decision not to accept a case into the TE/GE FTS program is not subject to administrative appeal \nor judicial review. However, if your request is not accepted you retain your traditional appeal rights as \nexplained in Publication 5.\nEx Parte Communications\nThe prohibition against ex parte communications between Appeals officers and other IRS personnel \ndoes not apply to communications arising in FTS because Appeals personnel, in facilitating an \nagreement between you and TE/GE, are not acting in their traditional Appeals settlement role. \nTE/GE Fast Track Settlement (Page 2 of 3)\n", "Role of the Fast Track Settlement Official\nWhen a case is accepted for FTS, an Appeals mediator will be assigned to act as the FTS Settlement \nOfficial. The role of the FTS Official is to serve as a neutral party and facilitate an agreement between you \nand the IRS. The FTS Official may propose settlement terms for all issues and may consider settlement \nterms proposed by either party. In order for the FTS session to be successful, all decision makers must be \nphysically present at the session so a mutually agreeable determination can be reached. \nIf the parties reach an agreement, they will sign Form 14000, Fast Track Session Report, to reflect the \nagreed upon treatment of the issues. The TE/GE representative or the FTS official will use established issue \nor case closing procedures and prepare the applicable agreement forms, including Form 906, Closing \nAgreement on Final Determination Covering Specific Matters, if appropriate. \nAppeal Rights\nIf any issues remain unresolved at the conclusion of the FTS process, you retain your traditional appeal rights \nas explained in Publication 5.\nConfidentiality\nThe FTS process is confidential and employees involved in the process are subject to confidentiality and \ndisclosure provisions of the law. However, if no settlement is reached, the administrative file will be returned \nto TE/GE and any written documents you disclosed during the FTS process become available to TE/GE and \nmay be used in making a determination. \nWithdrawal\nAll parties retain the right to withdraw throughout the entire TE/GE FTS process. A party wishing to withdraw \nshould provide written notice to the FTS Appeals Official and the other party. \nEarly Referral Option\nAn alternative to FTS is the use of Early Referral to Appeals. The Early Referral option is best used relatively \nearly in the examination process when there are one or more developed, unagreed issues, and there are \nother undeveloped examination issues. The developed, unagreed issues are referred to Appeals, while \nthe other issues in the case continue to be developed in TE/GE. The early resolution of a key issue may \nencourage taxpayers and the IRS to agree on other issues in the case. Regular Appeals procedures apply, \nincluding taxpayer conferences. \nFor further information on TE/GE FTS see Announcement 2012-34, Fast Track Settlement for TE/GE \nTaxpayers.\nOther resources:\n•\t\nIRS.gov\n•\t\nIRS Office of Appeals\n•\t\nTax Information for Retirement Plans\n•\t\nTax Information for Charities & Other Non-Profits\n•\t\nTax Information for Indian Tribal Governments\n•\t\nTax Information for Federal, State, and Local Governments\n•\t\nAbout Tax Exempt Bonds\n•\t\nTaxpayer Advocate Service: \n877-777-4778\n•\t\nIRS toll free: \n800-829-1040\n•\t\nForms and publications: \n800-TAX-FORM (829-3676)\nTE/GE Fast Track Settlement (Page 3 of 3)\n" ]
p3125.pdf	0917 Publ 3125 (PDF)	https://www.irs.gov/pub/irs-pdf/p3125.pdf	[ "An Important Message for Taxpayers with IRAs\nThe IRS Does Not Approve IRA Investments\nIf you have an Individual Retirement Arrangement (IRA), you should be alert to questionable advertisements and \nsolicitations for “IRS Approved” or “IRA Approved” investments. These advertisements or solicitations, often for \nhighly speculative or non-traditional types of investments, mislead by falsely claiming that the IRS has approved \na particular \ninvestment.\nHere is an Example of a Fraudulent “IRA Approved” Sales Pitch\n“This investment has been approved for your IRA. You can use your IRA for this investment by filling out the forms in the \nattached information package, and our agent will take care of the rest. This has been reviewed by the government (or IRS). \nThis investment is so safe you can use it for your IRA. Only certain investments are approved for IRAs.”\nWe urge you to carefully consider the soundness of your IRA investments and to be aware of the current tax rules for IRAs. \nProtect Yourself Against “IRA Approved Schemes” \n(reprinted with permission from the North American Securities Administrators Association)\n\n Exercise extra caution during the tax season when it comes to making IRA investments.\n\n Avoid any investment touted as “IRA Approved” or otherwise endorsed by the IRS.\n\n Don’t buy an investment on the basis of a television “infomercial” or radio advertisement. \n\n Beware of promises of no-risk, sky-high returns on exotic investments for your retirement account.\n\n Never transfer or rollover your IRA or other retirement funds directly to an investment promoter. \n\n Proceed with caution when you are encouraged to invest in a “general partnership” or “limited liability company.”\n\n Don’t be swayed by the fact that a bank or trust department is serving as an IRA custodian. \n\n Always check out an investment and promoter before you turn over your money.\n\n Educate yourself about IRAs and retirement planning.\nThe IRS does issue letters to IRA sponsors, trustees and custodians certifying that they are complying with requirements \nconcerning investor rights, account administration, and standards for the establishment of documents that allow \ncontributions to be deductible.\nThe IRS does not\n\n review or approve investments.\n\n endorse any investments.\n\n advise people on how to invest their IRAs.\n\n issue any statement that an investment in an IRA is protected because a particular trustee or custodian has been approved \nby the IRS.\nFederal and state government agencies investigate and regulate companies and individuals who offer investments for IRAs. \nBefore you invest, you should check with your state securities regulator to see if there have been complaints about the \ninvestment or the person selling it. To find the number for your state’s securities regulator, go to the government listings \nsection of your local telephone directory. If you have questions or complaints about IRA investment promotions that you’ve \nreceived by telephone, mail or online, contact either: \nPublication 3125 (Rev. 9-2017) Catalog Number 26091B Department of the Treasury Internal Revenue Service www.irs.gov\nThe Federal Trade Commission\n877-FTC-HELP (382-4357) \nwww.ftc.gov\nThe Securities and Exchange Commission\n800-SEC-0330 (732-0330)\nwww.sec.gov\nTo Learn More\nYou can get a free IRS publication on how to establish, contribute to, or deduct your contribution to an IRA by calling \n800-TAX-FORM (829-3676). Just ask for IRS Publication 590-A, Contributions to Individual Retirement Arrangements \n(IRAs). You can also download this publication at: www.irs.gov\n" ]
f8882.pdf	1217 Form 8882 (PDF)	https://www.irs.gov/pub/irs-pdf/f8882.pdf	[ "Form 8882\n(Rev. December 2017)\nDepartment of the Treasury \nInternal Revenue Service\nCredit for Employer-Provided Childcare \nFacilities and Services\n▶ Attach to your tax return. \n▶ Go to www.irs.gov/Form8882 for the latest information. \nOMB No. 1545-1809 \n \n \n \nAttachment \nSequence No. 131\nName(s) shown on return \nIdentifying number \n1 Qualified childcare facility expenditures paid or incurred .\n.\n.\n.\n.\n1 \n2 Enter 25% (0.25) of line 1\n.\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 Qualified childcare resource and referral expenditures paid or incurred \n3\n4 Enter 10% (0.10) of 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.\n4\n5 \n \nCredit for employer-provided childcare facilities and services from partnerships, S corporations, \nestates, and trusts \n.\n.\n.\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 Add lines 2, 4, and 5 .\n.\n.\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 \n7 \n \n \nEnter the smaller of line 6 or $150,000. Estates and trusts, go to line 8. Partnerships and S \ncorporations, stop here and report this amount on Schedule K. All others, stop here and report this \namount on Form 3800, Part III, line 1k \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8 Amount allocated to beneficiaries of the estate or trust (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9 Estates and trusts. Subtract line 8 from line 7. Report this amount on Form 3800, Part III, line 1k .\n.\n9\nGeneral Instructions\nSection references are to the Internal Revenue Code \nunless otherwise noted.\nPurpose of Form\nEmployers use Form 8882 to claim the credit for qualified \nchildcare facility and resource and referral expenditures. \nThe credit is part of the general business credit. You may \nclaim the credit any time within 3 years from the due date \nof your return on either an original or amended return. \nTaxpayers, other than partnerships, S corporations, \nestates, or trusts, whose only source of this credit is from \nthose pass-through entities, are not required to complete \nor file this form. Instead, they can report this credit \ndirectly on Form 3800.\nHow To Figure the Credit\nThe credit is 25% of the qualified childcare facility \nexpenditures plus 10% of the qualified childcare resource \nand referral expenditures paid or incurred during the tax \nyear. The credit is limited to $150,000 per tax year.\nQualified childcare expenditures are amounts paid or \nincurred:\n• To acquire, construct, rehabilitate, or expand property \nthat:\n1. Is to be used as part of a qualified childcare facility of \nthe taxpayer,\n2. Is depreciable (or amortizable) property, and\n3. Is not part of the principal residence of the taxpayer \nor any employee of the taxpayer;\n• For the operating expenses of a qualified childcare \nfacility of the taxpayer, including expenses for training of \nemployees, scholarship programs, and providing \nincreased compensation to employees with higher levels \nof childcare training; or\n• Under a contract with a qualified childcare facility to \nprovide childcare services to employees of the taxpayer.\nNote. Any expenses for childcare included in qualified \nchildcare facility expenditures may not exceed the fair \nmarket value of such care.\nA qualified childcare facility is a facility that meets the \nrequirements of all applicable laws and regulations of the \nstate or local government in which it is located, including \nthe licensing of the facility as a childcare facility. The \nfollowing conditions must also be met.\n• The principal use of the facility must be to provide \nchildcare (unless the facility is also the personal residence \nof the person operating the facility).\n• Enrollment in the facility must be open to employees of \nthe taxpayer during the tax year. \n• If the facility is the principal trade or business of the \ntaxpayer, at least 30% of the enrollees of the facility must \nbe dependents of employees of the taxpayer.\n• The use of the facility (or the eligibility to use the facility) \nmust not discriminate in favor of highly compensated \nemployees. \nQualified childcare resource and referral expenditures \nare amounts paid or incurred under a contract to provide \nchildcare resource and referral services to employees of \nthe taxpayer. The provision of the services (or the \neligibility to use the services) must not discriminate in \nfavor of highly compensated employees.\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 33436Y \nForm 8882 (Rev. 12-2017) \n", "Form 8882 (Rev. 12-2017) \nPage 2 \nNo Double Benefit Allowed\nYou must reduce:\n• The basis of any qualified childcare facility by the \namount of the credit on line 7 allocable to capital \nexpenditures related to the facility,\n• Any otherwise allowable deductions used to figure the \ncredit by the amount of the credit on line 7 allocable to \nthose deductions, and\n• Any expenditures used to figure any other credit by the \namount of the credit on line 7 allocable to those \nexpenditures (for purposes of figuring the other credit).\nNote. For credits entered on line 5, only the pass-through \nentity is required to make this reduction.\nRecapture of Credit\nYou may have to recapture part or all of the credit if, \nbefore the 10th tax year after the tax year in which your \nqualified childcare facility is placed in service, the facility \nceases to operate as a qualified childcare facility or there \nis a change in ownership of the facility. However, a \nchange in ownership will not require recapture if the \nperson acquiring the interest in the facility agrees, in \nwriting, to assume the recapture liability. See section 45F\n(d) for details.\nAny recapture tax is reported on the line of your tax \nreturn where other recapture taxes are reported (or, if no \nsuch line, on the “total tax” line). The recapture tax may \nnot be used in figuring the amount of any credit or in \nfiguring the alternative minimum tax.\nMember of Controlled Group or Business \nUnder Common Control\nFor purposes of figuring the credit, all members of a \ncontrolled group of corporations (as defined in section 52\n(a)) and all members of a group of businesses under \ncommon control (as defined in section 52(b)), are treated \nas a single taxpayer. As a member, figure your credit for \nlines 2 and 4 as follows: \n• Figure your credit for line 2 based on your proportionate \nshare of qualified childcare facility expenditures giving \nrise to the group’s credit for line 2. Enter your share of \nthe credit on line 2. Attach a statement showing how \nyour share of the credit was figured, and write “See \nAttached” next to the entry space for line 2.\n• Figure your credit for line 4 based on your proportionate \nshare of qualified resource and referral expenditures \ngiving rise to the group’s credit for line 4. Enter your share \nof the credit on line 4. Attach a statement showing how \nyour share of the credit was figured, and write “See \nAttached” next to the entry space for line 4.\nSpecific Instructions\nLine 8\nEstates and trusts. Allocate the credit for employer-\nprovided childcare facilities and services on line 7 \nbetween the estate or trust and the beneficiaries in the \nsame proportion as income was allocated, and enter the \nbeneficiaries’ share on line 8. \nIf the estate or trust is subject to the passive activity \nrules, include on line 5 any credit for employer-provided \nchildcare facilities and services from passive activities \ndisallowed for prior years and carried forward to this year. \nComplete Form 8582-CR, Passive Activity Credit \nLimitations, to determine the allowed credit that must be \nallocated between the estate or trust and the \nbeneficiaries. For details, see the Instructions for Form \n8582-CR.\nPaperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal Revenue \nlaws of the United States. You are required to give us the \ninformation. We need it to ensure that you are complying \nwith these laws and to allow us to figure and collect the \nright amount of tax.\nYou are not required to provide the information \nrequested on a form that is subject to the Paperwork \nReduction Act unless the form displays a valid OMB \ncontrol number. Books or records relating to a form or its \ninstructions must be retained as long as their contents \nmay become material in the administration of any Internal \nRevenue law. Generally, tax returns and return \ninformation are confidential, as required by section 6103.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated \nburden for individual and business taxpayers filing this \nform is approved under OMB control number 1545-0074 \nand 1545-0123 and is included in the estimates shown in \nthe instructions for their individual and business income \ntax return. The estimated burden for all other taxpayers \nwho file this form is shown below.\nRecordkeeping ..\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2 hr., 37 min.\nLearning about the law or the form\n.\n.\n.\n.\n 30 min.\nPreparing and sending \nthe form to the IRS . .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.34 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. See the \ninstructions for the tax return with which this form is filed. \n" ]
f8925.pdf	0917 Form 8925 (PDF)	https://www.irs.gov/pub/irs-pdf/f8925.pdf	[ "Form 8925 \n(Rev. September 2017) \nDepartment of the Treasury \nInternal Revenue Service (99) \nReport of Employer-Owned Life Insurance Contracts \n▶ Attach to the policyholder’s tax return. See instructions. \n▶ Go to www.irs.gov/Form8925 for the latest information.\nOMB No. 1545-2089 \nAttachment \nSequence No. 160 \nName(s) shown on return \nIdentifying number \nName of policyholder, if different from above \nIdentifying number, if different from above \nType of business \n1 \nEnter the number of employees the policyholder had at the end of the tax year .\n.\n.\n.\n.\n1 \n2\nEnter the number of employees included on line 1 who were insured at the end of the tax \nyear under the policyholder’s employer-owned life insurance contract(s) issued after August \n17, 2006. See Section 1035 exchanges on page 2 for an exception .\n.\n.\n.\n.\n.\n.\n.\n.\n2 \n3 \nEnter the total amount of employer-owned life insurance in force at the end of the tax year \nfor employees who were insured under the contract(s) specified on line 2 .\n.\n.\n.\n.\n.\n.\n3 \n4 \na\nDoes the policyholder have a valid consent for each employee included on \nline 2? See instructions\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nYes\nNo\nb If “No,” enter the number of employees included on line 2 for whom the policyholder does \nnot have a valid consent .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4b \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nFuture Developments\nFor the latest information about \ndevelopments related to Form 8925 and \nits instructions, such as legislation \nenacted after they were published, go to \nwww.irs.gov/Form8925.\nGeneral Instructions \nPurpose of Form \nUse Form 8925 to report the number of \nemployees covered by employer-owned \nlife insurance contracts issued after \nAugust 17, 2006, and the total amount of \nemployer-owned life insurance in force \non those employees at the end of the tax \nyear. Policyholders must also indicate \nwhether a valid consent has been \nreceived from each covered employee, \nand the number of covered employees \nfor which a valid consent has not been \nreceived.\nFor more information, see sections \n101(j) and 6039I, and Notice 2009-48, \n2009-24 I.R.B. 1085, available at \nwww.irs.gov/irb/2009-24_IRB/ar11.html.\nDefinitions \nEmployer-owned life insurance \ncontract. For purposes of Form 8925, \nan insurance contract is an employer-\nowned life insurance contract if it is \nowned by a policyholder as defined \nbelow, and covers the life of the \npolicyholder’s employee(s) on the date \nthe life insurance contract is issued. If \nyou have master contracts, see section \n101(j)(3) for additional information. \nPolicyholder. For purposes of Form \n8925 and these instructions, a \npolicyholder is an “applicable \npolicyholder” as defined in section \n101(j)(3)(B). Generally, a policyholder is \nthe person who owns the employer-\nowned life insurance contract, and who \nis (a) engaged in a trade or business that \nemploys the person insured under the \nemployer-owned life insurance contract \nand (b) the direct or indirect beneficiary \nof the employer-owned life insurance \ncontract.\nRelated person. A related person is \nconsidered a policyholder if that person \nis (a) related to the policyholder (defined \nearlier) under sections 267(b) or 707(b)\n(1), or (b) engaged in a trade or business \nunder common control with the \npolicyholder. See sections 52(a) and (b). \nEmployee. Employee includes an \nofficer, director, or highly compensated \nemployee under section 414(q). \nInsured. An individual must be a U.S. \ncitizen or resident to be considered \ninsured under an employer-owned life \ninsurance contract. Both individuals \ncovered by a contract covering the joint \nlives of two individuals are considered \ninsured. \nNotice and consent requirements. To \nqualify as an employer-owned life \ninsurance contract, the policyholder \nmust meet the notice and consent \nrequirements listed below before the \nissuance of the contract. \n1. Provide written notification to the \nemployee stating the policyholder \nintends to insure the employee’s life and \nthe maximum face amount for which the \nemployee could be insured at the time \nthe contract was issued. \nThe written notification must include a \ndisclosure of the face amount of life \ninsurance, either in dollars or as a \nmultiple of salary, that the policyholder \nreasonably expects to purchase with \nregard to the employee during the \ncourse of the employee’s tenure. \nAdditional notice and consent are \nrequired if the aggregate face amount of \nthe employer-owned life insurance \ncontracts with regard to an employee \nexceeds the amount of which the \nemployee was given notice and to which \nthe employee consented. See Q&A-9 \nand Q&A-12 in Notice 2009-48. \n2. Provide written notification to the \nemployee that the policyholder will be a \nbeneficiary of any proceeds payable \nupon the death of the employee. \n3. Receive written consent from the \nemployee. See Valid consent under the \ninstructions for line 4a. \nElectronic notification and consent. \nThe written notification and consent \nrequirement can be met electronically \nonly if the system for electronic \nnotification and consent meets \nrequirements 1 through 3, above. See \nQ&A-11 in Notice 2009-48 for more \ninformation. \nIssue date of contract. Generally, the \nissue date of a life insurance contract is \nthe date on the policy assigned by the \ninsurance company on or after the date \nof application. For purposes of meeting \nthe notice and consent requirements, the \nissue date of the employer-owned life \ninsurance contract is the later of (1) the \ndate of application of coverage, (2) the \neffective date of coverage, or (3) the \nformal issuance of the contract. See \nQ&A-4 in Notice 2009-48 for more \ninformation. \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 37737A \nForm 8925 (Rev. 9-2017) \n", "Form 8925 (Rev. 9-2017) \nPage 2 \nWho Must File \nGenerally, every policyholder owning \none or more employer-owned life \ninsurance contracts issued after August \n17, 2006, must file Form 8925 for each \ntax year the contract(s) is owned. \nSection 1035 exchanges. \nPolicyholders are not required to \ncomplete Form 8925 for a life insurance \ncontract issued after August 17, 2006, as \npart of a section 1035 exchange for a \ncontract issued before August 18, 2006. \nSee Q&A-15 in Notice 2009-48 for more \ninformation. \nHowever, any material increase in the \ndeath benefit or other material change \nto the contract will cause it to be treated \nas a new contract and the policyholder is \nrequired to file Form 8925. See Q&A-14 \nin Notice 2009-48 for more information. \nFor master contracts under section \n264(f)(4)(E), the addition of covered lives \nis treated as a new contract only for the \nadditional covered lives. \nSee sections 1035 and 264(f)(4)(E) and \nNotice 2009-48 for more information.\nWhen To File \nAttach Form 8925 to the policyholder’s \nincome tax return for each tax year \nduring which the policyholder has \nemployer-owned life insurance \ncontract(s) in force. \nRecordkeeping \nYou must keep adequate records to \nsupport the information reported on \nForm 8925. \nSpecific Instructions \nName of Policyholder \nEnter the name of the policyholder \n(defined earlier). \nIdentifying Number \nThe identifying number of an individual \nis a social security number. For all other \ntaxpayers, it is an employer identification \nnumber. \nType of Business \nEnter the policyholder’s trade or \nbusiness activity. \nLine 4a \nValid consent. Before the issuance of \nthe employer-owned life insurance \ncontract, the employee must provide \nwritten consent (a) to be insured under \nthe contract and (b) that coverage may \ncontinue after the insured terminates \nemployment. \nNote: The written consent is not valid \nunless the related employer-owned life \ninsurance contract is issued (see Issue \ndate of contract on page 1) within a year \nafter the consent was executed, or \nbefore the employee terminates \nemployment with the trade or business \nof the applicable policyholder, whichever \nis earlier. For additional notice and \nconsent requirements that may apply, \nsee item 1 under Notice and consent \nrequirements on page 1. Also, see \nQ&A-9 in Notice 2009-48 for more \ninformation.\nPaperwork Reduction Act \nNotice \nWe ask for the information on this form \nto carry out the Internal Revenue laws of \nthe United States. You are required to \ngive us the information. We need it to \nensure that you are complying with these \nlaws and to allow us to figure and collect \nthe right amount 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 \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103. \nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \nburden for individual and business \ntaxpayers filing this form is approved \nunder OMB control numbers 1545-0074 \nand 1545-0123. The estimated burden \nfor all other taxpayers who file this form \nis shown below.\nRecordkeeping .\n.\n.\n. 2 hr., 23 min. \nLearning about the law \nor the form\n.\n.\n.\n.\n. 1 hr., 00 min. \nPreparing the form \n.\n.\n 1 hr., 4 min.\nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear \nfrom you. See the instructions for the \ntax return with which this form is filed. \n" ]
p1035.pdf	0917 Publ 1035 (PDF)	https://www.irs.gov/pub/irs-pdf/p1035.pdf	[ "Extending the \nTax Assessment \nPeriod\nBackground\nThe Internal Revenue Service (Service) makes every \neffort to examine tax returns as soon as possible after \nthey are filed. To ensure timely tax examinations, \nCongress has set deadlines for assessing taxes and \nmaking refunds or credit of tax. These deadlines \nare called “statutes of limitations.” Without statutes \nof limitations, a tax return could be examined and \ntax assessed, refunded, or credited at any time, \nregardless of when the return was filed.\nAssessment statutes of limitations generally limit \nthe time the Service has to make tax assessments \nto within three years after a return is due or filed, \nwhichever is later. The Service cannot assess \nadditional tax after the time for assessment has \nexpired under any statute of limitations (even if the \nService discussed the need for a tax adjustment with \nyou before the expiration). Statutes of limitations \nalso limit the time you have to file a claim for credit \nor refund. The Service is legally prohibited from \nmaking a refund or credit for your claim if you file it \nafter the time for filing has expired under the statute \nof limitations. Also, if you disagree with the return \nexamination findings, we cannot provide you with \nan administrative appeal within the Service unless \nsufficient time remains on the statute of limitations. \nBecause of these restrictions, the Service identifies \ntax returns under examination for which the statutory \nperiod for assessment is about to expire and \nrequests that you extend the assessment statute of \nlimitations. This additional time allows you to provide \nfurther documentation to support your position, \nrequest an appeal if you do not agree with the \nexaminer’s findings or to claim a tax refund or credit. \nThe extended assessment statute allows the Service \ntime to properly complete the examination of the tax \nreturn and to make any additional assessment or \nreduction in the previously assessed tax liability that \nis required.\nPublication 1035\nPublication 1035 (Rev. 9-2017) Catalog Number 46890Q Department of Treasury Internal Revenue Service\nCongress, recognizing that additional time may \nsometimes be needed to fairly resolve a tax \nexamination, has provided for extending the statutory \nperiod by written agreement between you and the \nService. These agreements are called “consents” \nand generally apply to all taxes except estate tax. To \nprovide consistency, the Service has developed forms \nfor the written consents. The signed consent form is \nconsidered to be binding on you and the Service.\nThere are two basic kinds of consents: the fixed-\ndate consent and the open-ended consent. The \nfixed-date consent sets a specific expiration date for \nthe extension of the statute, while the open-ended \nconsent extends the statute for an indefinite length of \ntime.\nLength of Extension\nThe Service’s examiners will request an extension \nperiod no longer than is necessary to complete the \nexamination and any administrative action necessary \nto process your case. As stated above, the Service \nuses two kinds of consents to accomplish this, a \n“fixed-date” and an “open-ended” consent.\nFixed-date consents expire on the date specified in \nthe consent. Once the original date under the statute \nof limitations is extended by a signed consent, it may \nbe further extended by the mutual agreement of the \nparties before the expiration date of the previous \nextension period. The fixed-date consent is used for \nmost examination and appeal activities. The principal \nforms used are Form 872, Consent to Extend the \nTime to Assess Tax, Form 872-B, Consent to Extend \nthe Time to Assess Miscellaneous Excise Taxes, or \nForm SS-10, Consent to Extend the Time to Assess \nEmployment Taxes.\n", "In an open-ended consent, the extension period \ngenerally remains open until 90 days after either the \ntaxpayer or the Service sends the prescribed notice \nending the agreement. The procedures for using this \nconsent are set forth in Revenue Procedure 79-22, \n1979-1 C.B. 563, which may be obtained by calling \nthe Internal Revenue Service at 1-800-829-1040 if \nthe tax return being examined is one of the Form \n1040 series of returns (for example, Form 1040, \nForm 1040A, Form 1040EZ) or 1-800-829-4933, \nif any other type of return is being examined. The \nopen-ended consent may be used for cases placed in \nsuspense, scheduled for appeals or other situations \nwhere it would be advantageous to both you and the \nService to do so.\nForm 872-A, Special Consent to Extend the Time to \nAssess Tax, is used for agreeing to an open-ended \nassessment period. However, Form 872-A may not be \nused for employment taxes or certain miscellaneous \nexcise taxes.\nRestricted Consents\nIn addition to extending the length of the assessment \nstatutory period, consent agreements may also limit \nfurther examination or appeal activities to specific \ntax issues. These agreements are called “restricted \nconsents” and have either a fixed or open-ended \ndate of expiration. It is the Service’s position that the \ntaxpayer has a right to request a restricted consent; \nhowever, as a general rule, the Service will not enter \ninto restricted consents unless all of the following \nconditions exist:\n1)\t The number of unresolved issues that must \nbe covered by the restricted consent does not \nmake it impractical to do so.\n2)\t The scope of the restrictions must be \nclearly and accurately described for all the \nunresolved issues.\n3)\t The issues not covered by the restricted \nconsent are agreed and provision is made \nfor assessing any deficiency or employment \ntax liability or, under certain circumstances, \nscheduling any over- assessment (refund or \ncredit) for the agreed issues.\n4)\t The appropriate Service official approves \nthe use of a restricted consent.\n5)\t The terms and language in the restricted \nconsent are approved by IRS Counsel prior \nto the consent being signed by the parties.\nA restricted consent is used to allow the assessment \nstatute to expire on the normal or previously \nextended statute expiration date with regard \nto items on the return except those covered by \nthe restrictive language. The consent should be \nprepared by the Service, and not by the taxpayer \nor the taxpayer’s representative. The restrictive \nstatements are to be typed on the consent form \nto ensure legal validity and to ensure you and \nthe Service are aware of any restrictions. If \nthe restrictions will not fit on the consent form, \na reference will be made on that form to an \nattachment. The Service office examining your \nreturn is responsible for preparing the restrictive \nlanguage and must obtain approval of IRS Counsel \nas to its legal sufficiency. If you wish to add or \namend restrictions to a consent form submitted to \nyou for your signature, please discuss your request \nwith the Service employee requesting the consent \nand the Service generally will prepare a new \nconsent form.\nYour Available Options\nWhen asked to sign the consent extending the \nstatutory period, you have three options with rights \nand alternatives for each. You have the right to:\n●\t\nSign an unconditional consent (a fixed-date \nor open-ended consent that does not limit \nthe examination or appeal activities to specific \nissues). This provides the Service the same \nassessment authority and you the same appeal \nopportunities as available under the original \nstatutory period of limitations.\nPlease note that the Service may examine any \nissues relevant to your tax return and make any \nrequired tax assessment during the extended \nstatutory period.\n●\t\nNegotiate consent terms. The Internal \nRevenue Code does not specify the length \nof the extension period, or the extent of \nexamination or appeal activities. This flexibility \nallows you and the Service to negotiate the tax \nissues covered by the consent and/or the length \nof the extension period. During any discussions, \nfactors such as the number, type and difficulty of \nissues, whether issues that are not covered by \nthe consent are agreed, etc., will be considered. \nBoth you and the Service must agree to the \nterms of the consent and sign the consent form \nbefore it becomes effective.\n", "●\t\nRefuse to sign the consent –Taxes other \nthan certain employment taxes and certain \nmiscellaneous excise taxes. If you choose not \nto sign the consent, we will take steps that will \nallow us to assess any tax we determine to be \ndue. These steps begin with the issuance of a \nformal notice (see Notice of Deficiency, below, or \nNotice of Employment Tax Determination Under \nIRC §7436, below, for explanation). This notice \nneither requires that you make an immediate \npayment, nor that you immediately take your \ncase to the Tax Court. The notice gives you 90 \ndays (150 days if the notice was addressed to \na person outside the United States) to either \nagree to the deficiency or employment tax \nliability, or file a petition with the United States \nTax Court for a redetermination of the proposed \ndeficiency or employment tax liability.\nIf you petition the Court, you will generally \nhave the opportunity for a pretrial settlement. If \nagreement cannot be reached, the case will \nbe heard in court. Whether or not you signed \na consent to extend the assessment statute of \nlimitations will have no bearing on who has the \nburden of proof in any court proceeding.\nIf you don’t agree and don’t file a petition during \nthe 90-day or 150-day period, the amount shown \nin the Notice of Deficiency or Notice of Employment \nTax Determination Under IRC §7436 will be \nassessed and you must make arrangements for \npayment. Under no circumstances will a penalty \nbe charged for not signing the consent to extend \nthe assessment statute of limitations.\nAs an alternative, you can pay the disputed \namount of tax and file a claim for refund. The \nclaim must be filed within the period of limitations \nfor filing claims; however a timely filed claim can \nbe examined, reviewed, and appealed after the \nperiod for filing claims has expired. Of course, if \nyou wish, you can take your case to the United \nStates District Court or the United States Court \nof Federal Claims within the period specified \nby Internal Revenue Code Section 6532. That \nsection requires that you wait at least six months \nafter filing your claim with the Service before you \nmay file suit, and also requires you to file the suit \nwithin two years of receiving a notice that your \nclaim has been disallowed.\nRefuse to sign the consent – Certain employment \ntaxes and certain miscellaneous excise taxes. If \nyou choose not to sign the consent extending the \nperiod of limitations for certain employment taxes or \ncertain miscellaneous excise taxes, we will normally \nassess the tax. Generally, your only recourse is to \npay the tax when assessed. You may then file a claim \nfor refund within the applicable statutory period of \nlimitations, and upon our disallowance of the claim \nor six months from the date the claim is filed, file suit \nin a United States District Court or the United States \nCourt of Federal Claims. A refund suit must be filed \nno later than two years from the date of the mailing \nby the Service of the notice of claim disallowance, \nunless you and the Service agree in writing to extend \nthe period for filing suit. Form 907, Agreement to \nExtend the Time to Bring Suit, is generally used for \nthis purpose. (Note, however, that if you execute a \nwritten waiver of this notice requirement, the two-\nyear period runs from the date the waiver is filed. A \nwaiver is generally executed on Form 2297, Waiver \nof Statutory Notice of Claim Disallowance). We will \nconsider a claim for abatement of the assessment \nof c e r t a i n employment taxes or certain \nmiscellaneous excise taxes if a jeopardy assessment \n(see jeopardy assessment, below) is involved or \nyou establish a meritorious reason for the Service to \nconsider the claim for abatement.\nAdditional information concerning your appeal rights is \ncontained in Publication 556, Examination of Returns, \nAppeal Rights, and Claims for Refund. Appeal \nprocedures for adverse determinations in Tax Exempt \nand Government Entities Division cases are explained \nin Publication 1020 and Publication 892. Copies of \nthe publications and notice are available from the \nInternal Revenue Service, free of charge, by calling \n1-800-829-3676.\nNotice of Deficiency\nIf the Commissioner determines there is a deficiency \nof income, estate, gift, or certain miscellaneous \nexcise taxes, the law authorizes the Commissioner \nto send notice of such deficiency to the taxpayer \nby certified or registered mail. Certain Service \nofficials are authorized to issue these notices for the \nCommissioner of Internal Revenue. The notice is \nnot an assessment of tax. It is a proposed deficiency \nand gives you 90 days (150 days if the notice was \naddressed to a person outside the United States) to \neither agree to the deficiency or file a petition with the \nUnited States Tax Court for a redetermination of the \ndeficiency. Once the notice of deficiency is issued, \nthe 90 or 150-day period cannot be suspended or \nextended. The notice of deficiency can be rescinded \nunder certain circumstances if both parties agree.\n", "Notice of Employment Tax \nDetermination Under IRC § 7436\nIf the Commissioner makes a determination of certain \nemployment tax issues (worker classification and/\nor section 530 determinations), the Commissioner \nmay send a Notice of Employment Tax Determination \nUnder IRC § 7436 to the taxpayer by certified \nor registered mail. Certain Service officials \nare authorized to issue these notices for the \nCommissioner of Internal Revenue. The notice is \nnot an assessment of tax. It is a proposed liability of \nemployment tax and gives you 90 days (150 days \nif the notice was addressed to a person outside the \nUnited States) to either agree to the proposed liability \nor file a petition in the United States Tax Court for a \nredetermination of the issues contained within the \nnotice. Once the notice is issued, the 90 or 150-day \nperiod cannot be suspended or extended. Neither \ncan the notice be rescinded once it is issued.\nJeopardy Assessment\nJeopardy assessments are made when the \nService believes that collection of a proposed \ndeficiency or employment tax liability will be \nendangered if we follow our regular procedures \n(see Internal Revenue Code Sections 6861 \nand 6862). Jeopardy assessments are used \nsparingly and only when necessary to protect the \ngovernment’s interest. Each jeopardy assessment \nmust receive the approval of a designated Service \nofficial. In addition, written approval from IRS \nCounsel (or delegate) is required.\nJeopardy assessments will be made only if one or \nmore of the following conditions exist:\n1.\t The taxpayer is, or appears to be, planning to \ndepart the United States quickly or to conceal \nhimself/herself;\n2.\t The taxpayer is, or appears to be, planning to \nplace his/her property (including retirement plans) \nbeyond the reach of the government by removing \nit from the United States, concealing it, dissipating \nit, and/or transferring it to another person; or\n3.\t The taxpayer’s financial solvency is or appears to \nbe imperiled. (This does not include investigations \nwhere the taxpayer becomes insolvent by the \naccrual of the proposed assessment of tax, \npenalty, and interest.)\nThe Service will promptly consider a taxpayer’s written \nrequest for administrative review of the decision \nthat collection of the tax was in jeopardy, or that the \namount of the assessment was excessive.\nNote: Jeopardy assessments are not made because \nthe period of limitations for assessing the tax is about \nto expire or because a taxpayer does not consent to \nextend the statutory period, unless the collection of \nthe tax deficiency or proposed employment tax liability is \nin jeopardy for the reasons described above.\nInterest\nGenerally, interest continues to accrue on any balance \ndue until full payment is made, including the time for \nappeal within the Service or the courts. However, \nfor individual taxpayers, interest on an income tax \ndeficiency will stop accruing under certain conditions \nafter 18 months (36 months if the Service notifies you \nof the additional tax liability after November 25, 2007) \nfrom the later of the return due date or the date of \nfiling if filed under a valid filing extension and will start \naccruing again if payment is not timely made after \nthe Service notifies you of the additional tax liability. \nAlso, a cash deposit may be made to stop the accrual \nof interest. For information on cash deposits, please \ncontact the Service employee requesting the consent.\nSummary\nThis publication gives general information about the \nconsent process and options available to you should \nthe Service ask you to extend the statutory period of \nlimitations. Specific questions should be addressed to \nthe Service employee requesting the consent.\n" ]
f8848.pdf	0917 Form 8848 (PDF)	https://www.irs.gov/pub/irs-pdf/f8848.pdf	[ "Form 8848\n(Rev. September 2017)\nDepartment of the Treasury \nInternal Revenue Service \nConsent To Extend the Time To Assess the Branch Profits \nTax Under Regulations Sections 1.884-2(a) and (c)\n▶ Attach to the corporation's income tax return. \n▶ Go to www.irs.gov/Form8848 for the latest information.\nOMB No. 1545-0123\nName of consenting corporation\nEmployer identification number\nCheck the box in item A or B below to indicate the reason for filing Form 8848.\nA\nIf the foreign corporation is filing this form because it has completely terminated all of its U.S. trade or business during the \ntax year, check here \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n▶\n• Enter the year of complete termination ▶\nB \n \nIf the domestic transferee corporation is filing this form because U.S. assets have been transferred to it from a foreign \ncorporation in a section 381(a) transaction during the tax year, check here \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n. ▶\n• Enter the name, address, and employer identification number of the foreign transferor\n• Enter the date of transfer ▶\nThe corporation named above and the IRS, pursuant to the regulations under section 884, consent and agree to the following.\n1 Any branch profits tax due (relating to the complete termination described in item A above, or the section 381(a) transaction \ndescribed in item B above) on any income tax return made by or for the above taxpayer for the tax year ended\n,\n, may be assessed at any time on or before\n,\n(expiration date).\nNote: You must consent to extend the time to assess the tax to a date not earlier than the close of the 6th tax year following the \ntax year during which the complete termination or section 381(a) transaction occurred.\n2\nThis consent establishes an extended period for assessing the branch profits tax. The expiration of the extended period may be \nsuspended or otherwise affected by the operation of law in the same manner as the original period. For example, if a notice of \ndeficiency in tax covered by this consent is issued, the period for assessing tax will not end prior to the end of the suspension \nperiod provided for by section 6503(a), plus any time that remains in the assessment period, as extended, at the time the \nsuspension takes effect. Under no circumstances will this consent reduce the period of time otherwise provided by law for making \nan assessment.\n3\nThe consenting taxpayer may file a claim for credit or refund for the tax assessed because of this consent within 6 months after \nthe period ends for assessing tax established by this consent.\n4\nAny deficiency assessment covered by this consent will be limited to any branch profits tax due relating to the complete \ntermination described in item A above or the section 381(a) transaction described in item B above, including any consequential \nchanges to other items based on that adjustment.\n5\nComplete only for domestic transferee corporations filing Form 8848 under item B above.\nNote: Completing this item satisfies the requirement to attach Form 2045 outlined in Regulations section 1.884-2(c)(2)(iii).\nIn consideration of the Commissioner of Internal Revenue not issuing a notice of deficiency to and making an assessment against \nthe above-named foreign transferor, the undersigned, as transferee of assets received from the above-named foreign transferor, \nassumes and agrees to pay the amounts of any and all federal income or profits taxes finally determined or adjudged as due and \npayable by such transferor for the tax years ended\n,\nto the extent of the liability at law or in equity as transferee within the meaning of section 6901 of the Internal Revenue Code and \ncorresponding provisions of Internal Revenue laws.\nFurther: The undersigned agrees, in the absence of prior written consent of the Commissioner of Internal Revenue, not to sell, \ntransfer, or assign without adequate consideration, all or any substantial portion of its assets; and\nFurther: The undersigned has, by resolution of its board of directors, been authorized to enter into this agreement and there is \nattached a copy of the minutes of its board of directors evidencing the authorization and that the terms of this agreement have\nbeen included in its corporate minutes.\nUnder penalties of perjury, I declare that I have examined this consent, including accompanying statements and schedules, and to the best of my \nknowledge and belief, it is true, correct, and complete.\nCorporate \nOfficer’s \nSignature ▶\n(Title)\n(Date signed)\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 16321K\nForm 8848 (Rev. 9-2017)\n", "Form 8848 (Rev. 9-2017)\nPage 2\nSection references are to the Internal Revenue Code unless \notherwise noted.\nFuture Developments\nFor the latest information about developments related to \nForm 8848 and its instructions, such as legislation enacted \nafter they were published, go to www.irs.gov/Form8848.\nGeneral Instructions\nWho Must File\n• A foreign corporation must file Form 8848 if it has \ncompletely terminated all of its U.S. trade or business \naccording to Temporary Regulations section 1.884-2T(a) \nduring the tax year.\n• A domestic transferee corporation must file Form 8848 if \nU.S. assets have been transferred to it from a foreign \ncorporation in a transaction described in section 381(a), if \nthe foreign corporation was engaged (or deemed engaged) \nin the conduct of a U.S. trade or business immediately prior \nto the section 381(a) transaction. See Regulations section \n1.884-2(c) and Temporary Regulations section 1.884-2T(c).\nWhen To File\nForm 8848 must be filed on or before the due date (including \nextensions) prescribed for filing the corporation’s income tax \nreturn. Attach Form 8848 to the corporation’s return for the \ntax year during which the complete termination or section \n381(a) transaction occurred.\nIf the corporation timely filed its return for the tax year \nduring which the complete termination or section 381(a) \ntransaction occurred without executing a consent to extend \nthe time to assess the branch profits tax under Regulations \nsections 1.884-2(a) and (c), the corporation may still execute \nthe consent by filing an amended return within 6 months of \nthe due date of the original return (excluding extensions). \nAttach Form 8848 to the amended return and write “Filed \npursuant to section 301.9100-2” at the top of Form 8848. \nFile the amended return at the same address the original \nreturn was filed.\nSpecific Instructions\nSignature\nForm 8848 must be signed by the person authorized to sign \nthe income tax returns for the corporation (including an \nagent authorized to do so under a general or specific power \nof attorney). If an agent signs for the corporation, include a \ncopy of the power of attorney with Form 8848.\nPaperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal Revenue \nlaws of the United States. You are required to give us the \ninformation. We need it to ensure that you are complying \nwith these laws and to allow us to figure and collect the right \namount of tax.\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. Books \nor records relating to a form or its instructions must be \nretained as long as their contents may become material in \nthe administration of any Internal Revenue law. Generally, \ntax returns and return information are confidential, as \nrequired by section 6103.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated \nburden for business taxpayers filing this form is approved \nunder OMB control number 1545-0123.\nIf you have comments concerning the accuracy of these \ntime estimates or suggestions for making this form simpler, \nwe would be happy to hear from you. See the instructions \nfor the tax return with which this form is filed.\n" ]
p3151a.pdf	0917 Publ 3151-A (PDF)	https://www.irs.gov/pub/irs-pdf/p3151a.pdf	[ "TheABCs\nofFTDs\nfederal\ndeposits\nResource Guide for\ntax\nUnderstanding\n", "2\nThe ABCs of FTDs\nI\nt’s a great feeling to have your own small business, isn’t it? You’re the boss! You \nhave a lot of responsibility to your customers, your suppliers and your employ-\nees. You want your business to grow and to be successful. You constantly make \ndecisions that affect your success. Each decision creates new opportunities and \nprovides a new learning experience. \nYour employees are one of your business’ most valuable resources. In paying their \nsalary, you have the responsibility of withholding taxes from their paychecks. This \nwithholding includes your employees’ income tax and their share of FICA (social \nsecurity and Medicare tax). You must periodically send this money to the United \nStates Treasury on their behalf. This is called a “federal tax deposit.”\nYou may be wondering why these federal tax deposits are so important. As you just \nread, the deposits are actually part of your employees’ wages. Equally important, \nthe law requires that these deposits be made periodically. You could be charged \nlarge penalties if you don’t make them when they are due.\nThis course was developed to help you better understand the rules for making \nthese employment tax deposits so you can avoid these penalties. In fact, you could \nbe charged additional penalties if you don’t file your employment tax returns on \ntime and pay the money you owe.\nThrough this course, we intend to make this process easier to understand. We can’t \nguarantee you’ll never have problems again with tax deposits; that’s up to you. \nWe will provide you with some tips that will save you time and money—resources \nthat you can then devote to making your business even more successful.\nGood luck with your business!\n", "3\nIntroduction\t\nWhy You Are Here............................................................................... 4\n\t\nChapter One\t\nTrust Fund Taxes Are Important.......................................................... 5\n\t\nPractical Exercise 1\nChapter Two\t\nFederal Tax Deposit Rules For Form 941 And 944 Taxes.\n.................... 7\n\t\nWho Must Make Form 941 Deposits? \n\t\nWho Must Make Form 944 Deposits?\n\t\nWhat Taxes Must be Deposited?\n\t\nWhen Should You Make Form 941 Tax Deposits?\n\t\nWhen Should You Make Form 944 Tax Deposits?\n\t\nWhat’s Your Deposit Schedule? (Lookback Period)\n\t\nSummary of Steps to Determine Your Deposit Schedule\n\t\nExceptions to Deposit Schedules\n\t\nWhen to Deposit Form 941 Employment Taxes (Flowchart)\n\t\nPractical Exercise 2\n\t\nDescription of Deposit Schedules\n\t\n Monthly Schedule Depositor\n\t\n Semiweekly Schedule Depositor\nChapter Three\t\nFederal Tax Deposit Rules For Form 940 Taxes.\n..................................15\n\t\nWho Must Make Deposits?\n\t\nHow is the Amount of Deposit Determined?\n\t\nWhen are Deposits Made?\nChapter Four\t\nWhere And How To Make Federal Tax Deposits................................17\n\t\nHow are Deposits Made?\n\t\nHow do I Make Electronic Federal Tax Deposits?\n\t\nFrequently Asked Questions\n\t\nCustomer Service Telephone Numbers for EFTPS\n\t\nPractical Exercise 3\nChapter Five\t\nFederal Tax Deposit Penalties.............................................................21\n\t\nPractical Exercise 4\nChapter Six\t\nSummary.\n............................................................................................23\n\t\nGlossary...............................................................................................24\n\t\nAnswer Key For Practical Exercises....................................................25\nTable of Contents\n", "4\nY\nou are here to learn about making federal tax deposits. We are here to help \nyou do that. Our goal is to give you the tools you need to:\n›\n›\nUnderstand the special nature of employment taxes,\n›\n›\nCompute the required deposit amounts for Forms 941,944, and 940,\n›\n›\nDetermine your deposit schedules and deposit due dates for Forms 941, 944 \nand 940,\n›\n›\nUse the Electronic Federal Tax Payment System (EFTPS), and\n›\n›\nUnderstand that penalties for late tax deposits are expensive.\nAs we’ve already mentioned, we’ll be discussing the basics of federal tax depos-\nits. We’ll first look at what makes employment taxes different from other taxes, \nand we’ll discuss the rules for depositing taxes related to Forms 941, 944 and 940. \nThen, we’ll outline the methods used to make tax deposits electronically, through \nyour phone or the Internet. Finally, we’ll explain the financial consequences of not \nmaking correct, timely deposits.\nUse this Resource Guide to get familiar with the requirements for making tax depos-\nits. By putting this information into practice, you may avoid the resulting penalties \nand interest. That means money in your pocket. After all, isn’t that why you’re in \nbusiness?\nTo illustrate how much it will cost you to make your federal tax deposits late, con-\nsider this example: Assume your monthly liability for withheld income tax, employ-\nee's share of FICA (social security and Medicare) tax, and your employer’s match-\ning share totals $3,000 per month. Review the graph below to see how quickly the \npenalty for making late deposits increases. As you can see, using your trust fund \ntaxes to finance your business can be very expensive.\nWhy You Are Here\n$500\n$400\n$300\n$200\n$100\n$0\n$150\n$300\n$450\n1 to 5\n6 to 15\n16 +\nDays past due date\nPenalty Amount\n11+ days after \nfirst bill \nFTD Penalty on $3,000 Deposit\n$60\ni\nintroduction\n", "5\nW\nhen you pay your employees, you do not pay them all the money they \nearned. The income tax and the employees’ share of FICA (social security \nand Medicare tax) you withhold from your employees’ paychecks are the part of \ntheir wages you pay to the United States Treasury instead of to your employees. \nThe portion of their wages you hold for transmitting to the United States Treasury \nis called “Trust Fund” taxes. Through this withholding, your employees pay their \ncontributions toward their social security and Medicare benefits and the income \ntaxes reported on their own tax returns. Your employees’ trust fund taxes, along \nwith the employer’s share of FICA tax, are paid to the United States Treasury \nthrough the Electronic Federal Tax Payment System (EFTPS).\nAs you can see, the part of your employees’ wages that you do not give them is \nactually their money. You should deposit these amounts on time for their benefit. \nPostponing the tax deposit isn’t the same as using your own money to make a late \npayment on your phone bill or to a supplier.\nCongress established large penalties for employers that delay in turning over \nemployment taxes to the United States Treasury. The longer you delay paying that \nmoney, the more it could cost you.\nTrust Fund Taxes are \nImportant\n1\nchapterone\nWhat it Means\nTrust Fund Tax: Money \nwithheld from an \nemployee’s wages \n(income, social securi-\nty and Medicare taxes) \nby an employer and \nheld in trust until paid \nto the United States \nTreasury.\nEmployer: \n“You earned gross \nwages of $300 this \nweek.”\nEmployee: \n“Here is the $30 for my income \ntax, and the $23 for my social \nsecurity retirement and Medi-\ncare for you to send to the United \nStates Treasury. Be sure to send \nyour employer share of social \nsecurity and Medicare, too!”\n", "6\nPractical Exercise One\n1\t Which of the following are “trust fund” taxes?\n\t\nA. Withheld income taxes\n\t\nB. Employer’s portion of social security and Medicare tax\n\t\nC. Employee’s portion of social security and Medicare tax\n\t\nD. A and B\n\t\nE. A and C\n\t\nF. B and C\n2\t The trust fund portion of tax deposits belong to:\n\t\nA. Stockholders\n\t\nB. Business Owner\n\t\nC. Customers\n\t\nD. Employees\nThe ABCs of Federal Tax Deposits\n", "7\nN\now that you understand federal tax deposits are important, you are ready \nto learn the rules for making the deposits. As of January 1, 2011, all deposits \nmust be made electronically.\nWho Must Make Form 941 Deposits?\nDeposits are required if you file Form 941 with $2,500 or more in taxes per quar-\nter. Starting in 2010, deposits are not required if the tax for the current quarter is \n$2,500 or more and the prior quarter taxes are less than $2,500, unless a tax liabil-\nity within a deposit period reaches or exceeds $100,000. See Exceptions to Depos-\nit Schedules on page ten. \nWho Must Make Form 944 Deposits?\nDeposits for Form 944 filers are not required unless the tax liability for the year \nreaches $2,500 or more. Please see Instructions for Form 944.\nWhat Taxes Must be Deposited?\n›\n›\nIncome tax withheld from your employees\n›\n›\nFICA (social security and Medicare) tax withheld from your employees\n›\n›\nFICA (social security and Medicare) tax — the employer’s share\nImportant Difference\n›\n›\nMaking deposits and filing employer returns with payments are not the same. \nTaxes are:\n»\n» \t\nReported by filing, and\n»\n» \t\nPaid by depositing\nLet’s review this payroll record to compute the amount of taxes to be deposited.\nB\t +\t C\t +\t E\t =\t\nTotal Deposit Due\n600\t\n+\t306\t+\t306\t=\t\n$1,212\nFederal Tax Deposit Rules \nfor Form 941 and 944 Taxes\n2\nchaptertwo\nWhat it Means\nForm 941 (Employer’s \nQuarterly Federal Tax \nReturn): Return reporting \nfederal income tax \nwithheld, and employer \nand employee shares of \nFICA taxes. The return is \ndue the last day of the \nmonth following the end of \nthe quarter.\nForm 944 (Employer's \nAnnual Federal Tax \nReturn): Return reporting \nfederal income tax \nwithheld, and employer \nand employee shares of \nFICA taxes. The return \nis due January 31 of the \nfollowing year.\nFICA: Federal Insurance \nContributions Act, which \nprovides for social security \nand Medicare benefits.\n\t\nGross\t\nIncome Tax\t\nEmployee's\t\nNet\t\n Employer's\nEmployee\t\nWages\t\nWithheld\t\nFICA\t\nWages \t\nFICA\nXYZ Company\nPAYROLL RECORD FOR JULY 2017\nColumn A Column B Column C Column D Column E\n• Joe\t\n $ 1,000.00\t\n$ 150.00\t $ 76.50\t\n$ 773.50\t\n$ 76.50\n• Jane\t\n1,200.00\t\n180.00\t\n91.80\t\n928.20\t\n91.80\n• John\t\n 1,800.00\t\n270.00\t\n137.70\t\n1,392.30\t\n137.70\nTotals\t\n$ 4,000.00\t\n$ 600.00\t\n$ 306.00\t\n$ 3,094.00\t\n$ 306.00\nIn this example, the employer would deposit $1,212, the total of the income tax withheld, and both the \nemployer’s and employees’ shares of FICA tax.\n", "8\nWhen Should You Make Form 941 Tax Deposits?\nThe easiest way is to make a deposit the same day you make payroll, or anytime \nno later than the deposit due date.\n›\n›\nIf your total taxes on Form 941 for the current quarter or the preceding quarter \nare less than $2,500, and you did not incur a $100,000 next-day deposit obli-\ngation in the current quarter, you may pay the taxes with the return or deposit \nby the return due date. See Exceptions to Deposit Schedule on page 10.\n›\n›\nIf your total taxes on Form 941 are $2,500 or more in both the prior quarter and \nthe current quarter, you’ll need to determine which deposit schedule to follow.\nWhen Should You Make Form 944 Tax Deposits?\nForm 944 is for the smallest employers whose tax liability is below the minimum \nfor making deposits. Deposits are not required if the annual tax is less than $2,500. \nSee Instructions for Form 944 instructions if the annual liability exceeds $2,500.\nWhat's Your Deposit Schedule?\nTo determine your deposit schedule, you need to review the amounts of tax report-\ned on your earlier Forms 941 and 944. If you are filing Form 944, or if you filed Form \n944 during either of the previous two years, your \"lookback period\" for 2017 is the \ncalendar year 2015. If you filed only Forms 941, you can determine your deposit \nschedule using the \"Lookback Period\" table below. \nLookback Period for 2018 Deposits\nJuly 1, 2016 through June 30, 2017\n2016\n2017\nThird & Fourth Quarters\nFirst & Second Quarters\n7/1/16 through 9/30/16\n1/1/17 through 3/31/17\n10/1/16 through 12/31/16\n4/1/17 through 6/30/17\n If you are a new employer and had no employees during the lookback \nperiod, you are automatically a Monthly Schedule Depositor. Two exceptions to \nthis rule are explained on page 10.\nAfter you determine your lookback period, you need to total the taxes reported on \nForms 941 during this period. Once you determine your total tax during the look-\nback period, it is easy to determine your deposit schedule:\n›\n›\nIf total taxes are $50,000 or less, you make Monthly Schedule Deposits.\n›\n›\nIf total taxes are greater than $50,000 you make Semiweekly Schedule Deposits.\nWhat it Means\nLookback Period: If \nyou have filed only \nForm 941, the lookback \nperiod is a 12-month \nperiod that ends June \n30 of the prior year. If \nyou filed Form 944 in \neither of the two previ-\nous years, or you are \nfiling Form 944 in the \ncurrent year, the look-\nback period is the \nsecond prior calendar \nyear.\nThe total tax liability \nreported during the \nlookback period is used \nto determine which \ndeposit schedule a \nbusiness uses during \nthe current year:\n$50,000 or less – follow \nthe Monthly Deposit \nSchedule\nMore than $50,000 – \nfollow the Semiweekly \nDeposit Schedule\nAdjustments and \nthe lookback rule. \nDetermine your liability \nfor the lookback period \nbased on the tax \nliability as reported \non your Forms 941 \nand 944. Adjustments \nmade on Form 941-X, \nAdjusted Employer's \nQUARTERLY Federal \nTax Return or Claim \nfor Refund, and Form \n944-X, Adjusted \nEmployer's ANNUAL \nFederal Tax Return or \nClaim for Refund, do \nnot affect the amount of \ntax liability for previous \nperiods for purposes of \nthe lookback rule.\nThe ABCs of Federal Tax Deposits\n", "9\nLet’s go over an example to help \ndetermine your deposit schedule \nfor 2018. Since the lookback period \nis July 1, 2016, to June 30, 2017, we \nneed to add the taxes from Forms \n941 for the third and fourth quar-\nters of 2016 and the first and second \nquarters of 2017.\nIn this example, the total taxes (line E) during \nthe lookback period were $35,000. Since this is \nless than $50,000, the business will be a monthly \nschedule depositor for 2018.\nChapter 2 • Federal Tax Deposit Rules for Form 941 Taxes\n\t\n\t\n Tax from Line 10,\n\t\nQuarter\t\n Form 941\nA\t Third 2016\t\n\t\n $ 10,000\nB\t Fourth 2016\t\n +\t\n 9,000\nC\t First 2017\t\n +\t\n 5,000\nD\t Second 2017\t\n +\t\n 11,000\nE\t Total Tax in lookback period =\t\n $ 35,000\nA\nB\nC\nD\n$5,000\n$11,000\n$10,000\n$9,000\n", "10\nWhat it means\nDeposit Period: The period \nof time during which an \nemployer accumulates \ntax liability for paying to \nthe United States Trea-\nsury on the next due \ndate. Deposit periods vary \ndepending on which \ndeposit schedule the \nemployer must follow.\nSummary of Steps to Determine Your Deposit Schedule\n1.\t\nIdentify lookback period.\n2.\t\nAdd the total taxes (line 10 of Form 941) you reported during the lookback \nperiod.\n3.\t\nDetermine your deposit schedule:\nEmployers are required to determine their own deposit schedule. Depos-\nit schedules remain the same for the entire calendar year unless you meet one of \nthe exceptions explained below.\nExceptions to Deposit Schedules\n1.\t\n$100,000 Next- Day Deposit Rule:\n»\n» If, during any deposit period, you accumulate a tax liability of $100,000 or \nmore, you must make a deposit by the next business day. See the definition \nof \"business days\" below. Note: This applies even when your prior quarter tax \nis less than $2,500.\n»\n» Once you meet the $100,000 next-day rule, you follow the semiweekly sched-\nule for all deposits less than $100,000. You are a semiweekly schedule deposi-\ntor for the rest of the year, and during all of the next calendar year.\n2.\t\nBusiness Days\n»\n» If your deposit is due on a non-business day, make it by the close of the next \nbusiness day.\n»\n» Business days include every calendar day other than Saturdays, Sundays, or \nlegal holidays. The term \"legal holiday\" means any District of Columbia legal \nholiday.\nHelpful hint: \u0007\nUse the easy-to-follow flow chart on the next page to help you deter-\nmine your deposit schedule.\nThe ABCs of Federal Tax Deposits\nIf the total taxes you reported \nin the lookback period were...\nThen you are a...\n$50,000 or less\nMore than $50,000\nMonthly Schedule Depositor\nSemiweekly Schedule \nDepositor\n", "11\nDeposit taxes by the end of \nthe month after the end of \nthe quarter, or remit taxes \nwith Form 941.\nDeposit taxes by the next \nbusiness day.\nYou are a Semiweekly Sched-\nule Depositor. \nDeposit taxes from \npaydays paid on:\n • \u0007\nWednesday, Thursday \nand Friday by the \nfollowing Wednesday.\n • \u0007\nSaturday, Sunday, \nMonday and Tuesday \nby the following Friday.\nYes\nYes\nYes\nWhen to Deposit Form 941 Employment Taxes\nNO\nNO\nNO\nNO\nYes\nYes\nYes\nYes\nYes\nYes\nYes\nAre the total taxes for the prior quarter \nless than $2,500 and all of the current \nquarter tax liabilities within a deposit \nperiod less than $100,000?\nIf, unsure, answer NO.\nHave you accumulated a \ntax liability of $100,000 or more \nwithin a deposit period?\nDid you fall under the \n$100,000 rule at any time \nduring this year or last year?\nAre the total taxes for the \nlookback period \nmore than $50,000?\nYou are a \nMonthly Schedule Depositor. \nDeposit taxes for the month \nby the 15th of the following month.\nChapter 2 • Federal Tax Deposit Rules for Form 941 Taxes\n", "12\nPractical Exercise Two\n1\t \u0007\nTo determine when deposits are due for 2017, com-\npute the tax liability in the lookback period using \nthe information from the following list of Form 941 \nand the chart below.\n\t\nForm 941 Quarter\t\nTax\n\t\nFirst 2015\t\n$9,200\n\t\nSecond 2015 \t\n$8,800\n\t\nThird 2015 \t\n$8,000\n\t\nFourth 2015 \t\n$8,500\n\t\nFirst 2016\t\n$9,000\n\t\nSecond 2016\t\n$9,090\n\t\nThird 2016\t\n$9,100\n\t\nFourth 2016\t\n$9,300\n\t\n\t\n\t\nQuarter\t\nTotal taxes from Form 941\nA\t\n\t\n+\nB\t\n\t\n+\nC\t\n\t\n+\nD\t\n\t\n+\nE\t\nTotal\t\n=\n \t\n\t\n2\t \u0007\nBased on your answer to Question 1 , which deposit \nschedule would you follow in making your FTDs?\n\t\nA. Semiweekly\n\t\nB. Monthly\n3\t \u0007\nWhich deposit schedule would you follow in mak-\ning your FTDs if this is the first quarter that the busi-\nness has employees and the tax liability was $5,000 \nfor the quarter?\n\t\nA. Semiweekly\n\t\nB. Monthly\nThe ABCs of Federal Tax Deposits\n", "13\nDescription of Deposit Schedules\nNow that you know how to determine if you are a Monthly Schedule Depositor or \na Semiweekly Schedule Depositor, you are ready to learn the deposit requirements \nfor each schedule.\n1.\t\nMonthly Schedule Depositors — Deposit each month’s taxes by the 15th of the \nnext month.\n2.\t\nSemiweekly Schedule Depositors — Most employers will make deposits on \nWednesdays or Fridays, depending on when you pay payroll.\n“Semiweek-\nly” depositors only have \nto make deposits twice a \nweek if they pay payroll \nmore than once a week. \nFor example, if you paid \nhourly employees on Fri-\ndays, \nand \nsalaried \nemployees on the 5th \nand 20th of a month, \nyou may end up with \ntwo different paydays in \na week, and could have \nto make one deposit on \nWednesday and anoth-\ner on Friday.\nAny Week\n\t\nSun\t\nMon\t\nTue\t\nWed\t\nThu\t\nFri\t\nSat\n\t\n\t\n\t\n\t\n\t\n\t\n\t\nPayday\n\t Payday\tPayday\tPayday\t\n\t\n\t\nDeposit\t\nFor wages paid Saturday, Sunday, Monday or \nTuesday, deposit taxes by following Friday.\nAny Week\n\t\nSun\t\nMon\t\nTue\t\nWed\t\nThu\t\nFri\t\nSat\n\t\n\t\n\t\n\t\nPayday\tPayday\tPayday\n\t\n\t\n\t\n\t\nDeposit\t\nFor wages paid Wednesday, Thursday, or Friday, \ndeposit taxes by following Wednesday. \nChapter 2 • Federal Tax Deposit Rules for Form 941 Taxes\nDeposits for payroll paid any \nday in July are due on (or \nbefore) August 15. \nAUGUST\n\t\nS\t M\t T\t W\t T\t F\t S\n\t\n\t\n\t\n\t\n1\t\n2\t\n3\t\n4\t\n\t\n5\t\n6\t\n7\t\n8\t\n9\t 10\t 11\t\n\t\n12\t 13\t 14\t 15\t 16\t 17\t 18\t\n\t\n19\t 20\t 21\t 22\t 23\t 24\t 25\t\n\t\n26\t 27\t 28\t 29\t 30\t 31\nJULY\n\t\nS\t M\t T\t W\t T\t F\t S\n\t\n1\t\n2\t\n3\t\n4\t\n5\t\n6\t\n7\t\n\t\n8\t\n9\t 10\t 11\t 12\t 13\t 14\t\n\t\n15\t 16\t 17\t 18\t 19\t 20\t 21\t\n\t\n22\t 23\t 24\t 25\t 26\t 27\t 28\t\n\t\n29\t 30\t 31\n[\n[\n", "14\nRemember!\n1.\t\nDeposits can be made anytime from payday through the deposit due date.\n2.\t\nDeposit rules are based on when wages are paid, not earned. (For example, a \nmonthly schedule depositor with wages earned in June but paid in July, must \ndeposit by August 15.)\n3.\t\nThe terms “Monthly Schedule Depositor” and “Semiweekly Schedule Deposi-\ntor”:\n»\n» DO refer to which set of rules you should follow to make deposits, but\n»\n» DON’T refer to how often you pay wages, or make deposits.\n4.\t\nA Monthly Schedule Depositor deposits taxes from all paydays in a month by \nthe 15th of the next month, even if they pay wages every week.\n5.\t\nA Semiweekly Schedule Depositor deposits taxes by the Wednesday or Friday \nfollowing payday, even if they pay wages only once a month.\n6.\t\nDeposit Periods—period of time that undeposited taxes are accumulated for \npayment to the United States Treasury:\n»\n» Calendar month for Monthly Schedule Depositors;\n»\n» \u0007\nWednesday through Friday, or Saturday through Tuesday for Semiweekly \nSchedule Depositors.\nThe ABCs of Federal Tax Deposits\n", "15\nI\nn addition to taxes reported on Forms 941 or 944, employers are also responsi-\nble for Federal Unemployment Tax Act (FUTA) taxes which are reported on Form \n940. Only the employer pays FUTA tax—it is not deducted from employees’ wages \nand is not a trust fund tax.\nWho Must Make Deposits?\nAn employer with more than $500 in undeposited FUTA tax at the end of any quar-\nter. This includes any FUTA tax that was not deposited in a prior quarter during the \ncalendar year. As of January 1, 2011, all deposits must be made electronically.\nHow is the Amount of Deposit Determined?\nThe tax applies only to the first $7,000 paid to each employee each year. Gener-\nally, for deposit purposes you will figure FUTA tax liability quarterly by multiply-\ning taxable wages by .006 (.6%). This may differ if any wages subject to federal \nunemployment tax are exempt from state unemployment tax or if the state hasn't \nrepaid loans from the federal government to pay unemployment benefits. Publi-\ncation 15 (Circular E), Employer's Tax Guide, and the Instructions for Form 940 pro-\nvide more information.\nFederal Tax Deposit Rules \nfor Form 940 Taxes\n3\nchapterthree\nWhat it means\nForm 940: Employer’s \nAnnual Federal \nUnemployment Tax \n(FUTA) Return–Return \nreporting federal \nunemployment tax, \ndue January 31st of the \nfollowing year.\n", "16\nLet’s look at this example to determine how to compute the \nFUTA tax deposit for the first quarter of the year.\nThe $108 undeposited tax is $500 or less, and can be held \nover to the next quarter.\nWhen are Deposits Made?\nYour deposit schedule depends on the amount of your tax liability at the end of a \nquarter.\n›\n›\nYou are required to make quarterly deposits when undeposited taxes reach \nmore than $500. The deposit is due the last day of the month following the end \nof the quarter.\n›\n›\nIn the example above, the $108 undeposited tax is $500 or less, and can be \nheld over to the next quarter. If the annual FUTA tax is $500 or less, it can be \npaid with the Form 940 or deposited by the return due date.\nThe ABCs of Federal Tax Deposits\nPayroll for Quarter Ending March 31\n\t\nA\t\nB\t\nC\t\nD\t\nE\n\t\nEmployee\t\nGross\t\nWages Subject\t\nWages subject to Federal tax \t\nFUTA Tax \n\t\n\t\nWages\t\nto State Tax \t\n(Up to $7,000 \t\n(Column D \n\t\n\t\n\t\n\t\nper Employee per Year) \t\nx .006)\n\t\nJoe\t\n$6,000\t\n$6,000\t\n$6,000\t\n$36\n\t\nJane\t\n$8,000\t\n$8,000\t\n$7,000\t\n$42\n\t\nJohn\t\n$5,000\t\n$5,000\t\n$5,000\t\n$30\n\t\nTotal\t\n$19,000\t\n$19,000\t\n$18,000\t\n$108\n", "17\nHow are Deposits Made?\nDeposits are made through the Electronic Federal Tax Payment System (EFTPS). \nThe taxpayer is guided through the payment steps. You may make payments \nthrough the Internet at www.eftps.gov or by calling 1-800-555-4477.\nHow do I Make Electronic Federal Tax Deposits?\nUse your phone or the Internet to access the Electronic Federal Tax Payment System \n(EFTPS). You can arrange for your tax deposits to be transferred directly from your \nexisting bank account to the United States Treasury. EFTPS is a service provided \nfree by the United States Treasury, and uses the highest security available. Any \nfederal tax can be deposited electronically through EFTPS.\nDo I Need to Obtain Special Equipment in Order to Use EFTPS?\nNo, you may use any telephone, or your personal computer with Internet access \nto input your tax deposit information. You can pay online at our website: www.\neftps.gov.\nWhere and How to Make \nFederal Tax Deposits\n4\nchapterfour\n", "18\nHow does EFTPS Actually Work?\nYou make contact with EFTPS by telephone, using the toll-free phone number \n1-800-555-3453, or by visiting the EFTPS website, www.eftps.gov. This automated \nsystem is available 24 hours a day, seven days a week. You should initiate your \npayment no later than 8:00 p.m. Eastern Time the day before your deposit is due. \nAfter establishing contact:\n›\n›\nEnter your EIN and a personal identification number (PIN) and Internet pass-\nword.\n›\n›\n\u0007\nEnter the amount, form number, tax period and the date you want the money \nwithdrawn from your account. \n›\n›\nYour funds will be transferred from your account directly to the United States \nTreasury account on the date you specify, for the amount you specify. No one \nhas unauthorized access to your account information.\nWhen using EFTPS, make sure your bank account contains sufficient \nfunds to cover your tax transfer.\nHow do I Sign Up for EFTPS?\nEnroll online at www.eftps.gov, or call 1-800-555-4477 to request an enrollment \nform. After you complete the enrollment form, EFTPS will send you a Confirmation \nPacket, including a step-by-step Payment Instruction Booklet and the telephone \nnumbers for accessing EFTPS.\nDoes the EFTPS System Have Safeguards to Prevent Unauthor-\nized Access?\nWhen you use EFTPS, you receive a personal identification number (PIN), that must \nbe used in combination with your EIN to gain access to EFTPS. You have complete \nand exclusive control over your PIN. The IRS does not have access to your PIN. And \nif you make your payments online, you will also use an Internet Password, as an \nadditional safeguard when using the Internet.\nHow do I Prove That I Have Made an Electronic Deposit?\nWith EFTPS, you will receive an immediate acknowledgment number when you \ncomplete the transaction. The acknowledgment number will verify you have \ntimely initiated your payment. In addition, the funds transfer will appear on your \nbank statement.\nThe ABCs of Federal Tax Deposits\nWhat it means\nEmployer Identification \nNumber (EIN): A \npermanent identification \nnumber assigned to each \nbusiness to use when \nmaking tax deposits and \nfor filing all required tax \nreturns.\n", "19\nWill I be charged a Fee for Using EFTPS?\nThe government does not charge a fee for originating direct transactions through \nEFTPS. Most banks do not charge a fee for processing EFTPS payments. However, if \nthe bank does charge a fee, it’s usually no more than the cost of processing a paper \ncheck. You should check with your financial institution to learn if it will charge a \nfee.\nCan I Schedule Payments in Advance?\nYes. You can go online or call to schedule a tax payment up to 120 days in advance \nof the due date. On the date you indicate, the funds will be transferred to make \nyour payment per your instructions.\nCan I Use EFTPS for Personal Tax Payments?\nYes. EFTPS is available to all taxpayers. You would enroll separately as an individ-\nual and you could make your personal tax payments through EFTPS.\nDo I have Access to My Payment History?\nYes. With EFTPS, you have access to the last 16 months of your payment history \nonline or by phone. The history feature shows when payments were made, the \namounts, the taxes paid, and the acknowledgement numbers for each payment.\nWhat are the Advantages of Using EFTPS?\n›\n›\nYou don’t have to write a check or mail a letter.\n›\n›\nYou can make an arrangement in advance to make a transfer on the day \nbefore it is due.\n›\n›\n\u0007\nIt allows you to use your time more efficiently.\nCustomer Service Telephone Numbers for EFTPS\nThis service is available 24 hours a day, 7 days a week:\nEnglish\t \t\n1-800-555-4477\nSpanish\t\t\n1-800-244-4829\nTDD\t\n\t\n1-800-733-4829 8 a.m. to 8 p.m. ET Monday through Friday\nChapter 4 • Where and How to Make Federal Tax Deposits\n", "20\nPractical Exercise 3\nCompute the amount of tax to be deposited for the \nmonth of April using the information below.\n\t\n\t\n\t\nIncome Tax\t\nEmployees’ \t\n\t\n\t\n\t\nFICA tax\n\t\nMonth \t\nWages\t\nWithheld\t\nWithheld \n\t\nApril 2017\t\n$10,000\t\n$1,500\t\n$765.00\n\t\nMay 2017\t\n$9,000\t\n$1,400\t\n$688.50\n\t\nJune 2017 \t\n$11,000\t\n$1,600\t\n$841.50\n\t\nTotal\t\n$30,000\t\n$4,500\t\n$2,295.00\nThis information would be used to make the deposit by EFTPS. You \nwould simply go online or call the toll-free number, and provide \nyour Employer Identification Number and PIN, and the tax form \nand tax period.\n", "21\nA\ns you previously learned, it is important to make timely federal tax depos-\nits because most of the money belongs to your employees. If you make these \ndeposits late, you will receive a penalty. This penalty is called a “failure to depos-\nit” penalty and is computed by multiplying the amount of tax you have under-\npaid by a penalty percentage rate based on how many days late you make the \ndeposit.\nFailure to Deposit Penalty Percentage Rates\n\t\nPercentage Rate \t\nPenalty on\nNumber of Days Late\t\nUnderpayment\t\n$3,000\n1–5\t\n2%\t\n$60\n6–15\t\n5%\t\n$150\n16 +\t\n10%\t\n$300\nMore than 10 days after first IRS bill\t\n15%\t\n$450\nIn addition to the above deposit penalties, you will also be subject to penalties if \nyou file your Forms 940, 941, or 944 late, or don’t pay the amount due on the return:\nOther Penalties\n\t\nRate\t\nMaximum\nFailure To File Penalty\t\n5% per month of unpaid tax on \t\n25%\n\t\nthe due date, reduced by the\t\n\t\namount of failure to pay penalty\t\n\t\nfor the same month\n\t\n1/2 % per month of \t\nFailure To Pay Penalty\t\n unpaid tax, then 1% per month \t\n25%\n\t\nafter Notice of Intent to Levy\nReminder: In addition to penalties, you also must pay interest. Interest rates are set \nquarterly. For example, the interest rate has recently varied between 3–6%. You \nwill continue to pay interest until you pay all the money you owe the government.\nA ten per cent avoidance penalty is assessed if you do not deposit as required. \nThe penalty is charged if you send a payment to the IRS when you are required to \ndeposit. The avoidance penalty is assessed at the same time as the failure to depos-\nit penalty, not in addition to the failure to deposit penalty.\nFederal Tax Deposit \nPenalties\n5\nchapterfive\nAt a Glance\nFailure to Deposit Penalty \nRates for Unpaid Tax:\n1-5 days late: 2% \n6-15 days late: 5%\n16 or more days late: 10%\nMore than 10 days after \nthe first IRS bill: 15%\n", "22\nAs a business person, you regularly have to make decisions regarding the financ-\ning of your business, especially during periods when you face a cash flow prob-\nlem. You may rely on your banker for this financing. However, you may also con-\nsider using unpaid tax deposits. To do this, you wouldn’t deposit trust fund taxes \nwithheld from your employees. This means you would get penalties. Let’s assume \nyou need $10,000 for a year and compare three different ways of obtaining the \nneeded money.\nOption A: Bank financing at 10%\n\t \t $\t10,000 + $ 1,000 Interest \t = $ 11,000\nOption B: Use a credit card at 18% \n\t \t $\t10,000 + $ 1,800 Interest \t = $ 11,800\nOption C: Use the Trust Fund Taxes\t\n \n\t \t $\t10,000\n\t +\t$\t1,500 \t\nDeposit Penalty 15%\n\t +\t$\t1,200 \t\nFailure to Pay Penalty 1% per month\n\t +\t$\t 500 \t\nInterest\n\t =\t$\t13,200\nNot only is it wrong to use trust fund monies to finance your operations, it \ncan also be the most expensive alternative.\nPractical Exercise 4\nPlease indicate whether each statement is true or false.\nT F\n1 Employer has $2,400 in tax liability for the quarter. As long as \ndeposits are made by the return due date, there is no deposit \npenalty.\n2 \u0007\nThe penalty for late deposits varies depending on how late the \ndeposit is made—the amount increases the later the deposit is \nmade.\n3 \u0007\nThe penalty for late deposits is 10% of the amount of the undepos-\nited tax, no matter when it is paid.\n4 \u0007\nThere are additional penalties on taxes that are not paid or \nreturns not filed by the due date of the return.\n5 Employer has $2,000 in tax liability for the second quarter. \n \nEmployer has $52,000 liability for the third quarter. There may \nbe a deposit penalty if a payment is sent with a timely filed third \nquarter tax return.\nThe ABCs of Federal Tax Deposits\n", "23\nY\nou have learned the “ABCs” of FTDs — the basic rules for making federal tax \ndeposits of employment taxes. In a nutshell:\nWHO is Required to Make Deposits?\n\u0007\nEmployers with an employment tax liability of $2,500 or more in any calendar \nquarter and $2,500 or more in the prior quarter, or a tax liability of less than $2,500 \nin the prior quarter and a $100,000 next-day deposit obligation in the current quar-\nter.\nWHAT is Required to be Deposited?\n\u0007\nEmployees’ federal income tax withholding and share of FICA tax, along with the \nemployer’s share of FICA tax. Employers may also be required to deposit FUTA tax.\nWHEN Must the Deposits be Made?\n\u0007\nIt depends on the employer’s deposit schedule. Generally, new employers and \nsmall employers will have a monthly schedule. Under the monthly rule, each \nmonth's taxes are required to be deposited on or before the 15th day of the follow-\ning month.\nUnder the semiweekly rule, the deposits are due based on a schedule which divides \nthe calendar week into two (semiweekly) sections.\n›\n›\nThe deposit for a pay date of Wednesday, Thursday or Friday must be made \non or before the following Wednesday.\n›\n›\nThe deposit for a pay date of Saturday, Sunday, Monday or Tuesday must be \nmade on or before the following Friday. \nHOW is the Money Deposited?\n\u0007\nElectronically by telephone or Internet through EFTPS. Remember that EFTPS is a \nfree, convenient, time efficient way to deposit taxes.\nTaxes reported on Forms 941 and 944 are part of your employee’s wages or sala-\nries, which are being entrusted to you to pay to the United States Treasury. It is your \nemployees' income tax, FICA (social security and Medicare) tax (or \"Trust Fund \nTaxes\"), along with the portion of FICA taxes paid by you as the employer. That \nis why the employees’ portions are called “Trust Fund Taxes.” Form 940 taxes are \npaid by you, the employer, to provide for unemployment compensation to work-\ners who have lost their jobs.\nYou also learned there are costly penalties for not making the required federal tax \ndeposits. Good business practices dictate that paying penalties is not the best use \nof your valuable financial resources. \nThank you for taking this opportunity to become better acquainted with the feder-\nal tax deposit system. Best wishes for success in your business.\nsummary\n6\nchaptersix\nFor additional information\nIn addition to your tax advisor, \nyou may obtain IRS assistance \nthrough the following:\n›\n› EFTPS website: www.eftps.gov\n›\n› EFTPS Customer Service: 800-\n555-4477\n›\n› IRS web site: www.irs.gov\n›\n› Toll free telephone: 800-829-\n4933\n›\n› Schedule appointment at local \nIRS office by calling toll free \n844-545-5640\n›\n› Publications: Publication 15 \n(Circular E), Employer’s Tax \nGuide.\n", "24\nBUSINESS DAY – A business day includes all calendar days \nexcept Saturdays, Sundays, and legal holidays in the Dis-\ntrict of Columbia.\nDEPOSIT PERIOD – The period of time during which an \nemployer accumulates tax liability for paying to the United \nStates Treasury on the next due date. Deposit periods vary \ndepending on which deposit schedule the employer follows \n(see monthly deposit schedules and semiweekly deposit \nschedules).\nEIN (Employer Identification Number) – A permanent, nine-\ndigit number IRS issues to each business to identify the busi-\nness’ tax account. A business should have only one EIN \nand should use it when making tax deposits and filing all \nrequired federal tax returns.\nEFTPS (Electronic Federal Tax Payment System) – A free \nsystem provided by the United States Treasury that allows \nfor the electronic transfer of funds from taxpayer accounts \ndirectly to the United States Treasury’s general account. This \nis a convenient, time-saving method for employers to make \ntheir required Federal Tax Deposits using a telephone or \nInternet. \nFEDERAL TAX DEPOSIT SYSTEM – Method established for \ntransferring taxes from the business to the United States Trea-\nsury. Deposits can be made directly from your bank account \nto the United States Treasury by phone or Internet using \nEFTPS.\nFICA (Federal Insurance Contributions Act) – A law that pro-\nvides for social security and Medicare taxes.\nFORM 940, Employer’s Annual Federal Unemployment Tax \nReturn – Return reporting federal unemployment tax, due \nJanuary 31st after the tax year ends.\nFORM 941, Employer’s Quarterly Federal Tax Return – Return \nreporting federal income tax withheld, and employer and \nemployee shares of social security and Medicare. It is due \nthe last day of the month following the end of the quarter.\nFORM 944, Employer's ANNUAL Federal Tax Return - \nAnnual return reporting federal income tax withheld, \nand employer and employee shares of social securi-\nGlossary\nty and Medicare tax. Form 944 is used only by small \nemployers who are notified by IRS to file Form 944. \n \nTaxpayers may request to change to Form 941 or to Form \n944 between January 1 and April 1.\nFTD – Federal Tax Deposit\nFUTA – Federal Unemployment Tax Act\nLOOKBACK PERIOD – If you have filed only Form 941, the \nlookback is a 12-month period, covering four quarters, \nending June 30 of the prior year. If you filed Form 944 in \neither of the two previous years, or you are filing Form 944 in \nthe current year, the lookback period is the second prior cal-\nendar year. The total tax liability reported during that period \nis reviewed annually to determine which Deposit Schedule \nan employer is to follow for the current calendar year.\nMONTHLY SCHEDULE DEPOSITS – The Federal Tax Depos-\nit Schedule followed by those employers whose total taxes \nwere $50,000 or less during their most recent “Lookback \nPeriod.” Tax deposits for payrolls paid during one month are \ndue by the 15th day of the next month.\nPUBLICATION 15 (Circular E), Employer’s Tax Guide – IRS pub-\nlication which provides information to employers regarding \ntheir responsibilities for federal taxes. It also contains tables \nfor income tax withholding.\nSEMIWEEKLY SCHEDULE DEPOSITS – The Federal Tax Depos-\nit Schedule followed by those employers whose total pay-\nroll taxes were more than $50,000 during their most recent \n“Lookback Period.” Tax deposits for payroll paid during the \ndeposit period from Wednesday through Friday are due \nby the following Wednesday. Tax deposits for payroll paid \nduring the deposit period from Saturday through Tuesday \nare due by the following Friday.\nTRUST FUND TAX – The money an employer is required \nto withhold from an employee’s wages (withheld federal \nincome tax, social security and Medicare taxes) and peri-\nodically pay to the United States Treasury. Federal income \ntax withheld is then credited against tax due on employ-\nees’ individual tax returns. Social security and Medicare tax \nwithheld are the employees’ contribution toward old-age, \nsurvivors, disability, and hospital insurance benefits.\n", "25\nPractical Exercise 1, page 6\n1.\t\nThe correct answer is E, A and C\nA. Withheld income taxes are taken out of employees’ paychecks and held \nin trust to be turned over to the United States Treasury. This is only part of \nthe correct answer.\nB. Employer’s portion of FICA (social security and Medicare) tax is not taken \nout of employees’ paychecks. It is an additional cost of having employees, \nbut is not a trust fund tax.\nC. \u0007\nEmployee’s portion of FICA tax has been withheld from the employee’s \npaycheck, and is held in trust to be turned over to the Treasury. This is only \npart of the correct answer.\nD. A and B are incorrect because the employer’s portion of FICA tax is not a \ntrust fund tax.\nE. A and C are correct because withheld income taxes and the employee’s \nportion of FICA tax are taken out of employee’s paychecks and held in \ntrust until they are turned over to the United States Treasury.\nF. B and C are not correct because the employer’s portion of FICA tax is not a \ntrust fund tax.\n2.\t\nThe correct answer is D, since the trust fund deposits are actually money with-\nheld from the employee’s paycheck.\nPractical Exercise 2, page 12\n\t\nQuarter\t\nTotal Taxes from Form 941\nA\t\n3rd Quarter 2015\t\n+\t\n$8,000\nB\t\n4th Quarter 2015\t\n+\t\n$8,500\nC\t\n1st Quarter 2016\t\n+\t\n$9,000\nD\t\n2nd Quarter 2016\t\n+\t\n$9,090\nE\t\nTotal Tax in Lookback Period \n\t\nA + B + C + D\t\n=\t\n$34,590\n1.\t\nThe lookback period for 2017 is the 12-month period from July 1, 2015 \nthrough June 30, 2016. Add up the taxes reported on Forms 941 \nfor the third and fourth quarters of 2015 and the first and second quarters \nof 2016.\nAnswer Key For Practical \nExercises\n", "26\n2.\t\nThe correct answer is B, the Monthly Schedule. Since the total tax in the look-\nback period was less than $50,000, the Monthly Schedule would be followed. \nTaxes may only be remitted with a return if the total tax for the quarter was \nunder $2,500. The Semiweekly Schedule would be used if the total tax during \nthe lookback period was more than $50,000.\n3.\t\nThe correct answer is B, the Monthly Schedule. Their total tax for the quarter is \nmore than $2,500, so the tax deposits must be made. If an employer did not \nhave any employees during the lookback period, their total tax for that time \nwas -0-. A new employer follows the Monthly Schedule for deposits unless they \nmeet the $100,000 rule. (See page 6.)\nPractical Exercise 3, page 20\n1.\t\nThe correct answer is $3,030. The tax deposit due would be the total of the \nincome tax withheld of $1,500, the employees’ withheld FICA tax of $765, and \nthe employer’s share of FICA tax of $765.\nPractical Exercise 4, page 22\n1.\t\nTrue. If the tax is less than $2,500, the tax may be paid with the return or \ndeposited by the return due date. If there is $2,500 or more in total tax in the \ncurrent quarter and the prior quarter, the employer must follow the Monthly or \nSemiweekly Schedule for deposits.\n2.\t\n\u0007\nTrue. There is a four step penalty for late deposits, from 2% to 15%, depending \non how late the deposit is made.\n3.\t\n\u0007\nFalse. The penalty is 10% if the deposit is 16 or more days late, but has been \ndeposited before 10 days after the employer receives a bill. If the deposit is \nmade earlier, the penalty is smaller. If the deposit is made 10 days after the \nemployer receives a bill for the unpaid tax, the penalty increases to 15%.\n4.\t\n\u0007\nTrue. There are late filing and late payment penalties in addition to late depos-\nit penalties that can be charged if returns are not timely.\n5.\t\nFalse. If the prior quarter tax is less than $2,500, and the current quarter does \nnot have a tax liability that reached $100,000 or more within a deposit period, \nthe taxpayer may pay the tax with a timely filed tax return, or deposit by the \ndue date.\nThe ABCs of Federal Tax Deposits\n", "notes\n", "notes\n", "notes\n", "notes\n", "notes\n", "federal\ndeposits\ntax\nResource Guide for\nUnderstanding\nPublication 3151-A (Rev. 9-2017) Catalog Number 26437R Department of the Treasury Internal Revenue Service www.irs.gov\n" ]
f1120fsp.pdf	0917 Form 1120-FSC (Schedule P) (PDF)	https://www.irs.gov/pub/irs-pdf/f1120fsp.pdf	[ "SCHEDULE P \n(Form 1120-FSC)\n(Rev. September 2017)\nDepartment of the Treasury \nInternal Revenue Service \nTransfer Price or Commission\nFor amount reported on line \n , Schedule\n , Form 1120-FSC.\n▶ Attach Schedule P to Form 1120-FSC. \n▶ Go to www.irs.gov/Form1120FSC for the latest information.\nOMB No. 1545-0123\nName as shown on Form 1120-FSC\nEmployer identification number\nA Product or product line (see instructions)\nB Basis of reporting (see instructions):\n1. \nTransaction-by-transaction:\na. Aggregate on Schedule P\n.\n.\n.\n.\n.\n.\n.\n.\n. \nb. Aggregate on tabular schedule .\n.\n.\n.\n.\n.\n.\n. \nc. Tabular schedule of transactions \n.\n.\n.\n.\n.\n.\n.\n2. \nGroup of transactions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n. \nC Principal business activity code (if applicable) (see instructions)\nPart I\nFSC Profit\nSection A—Combined Taxable Income (see instructions)\nFull Costing\n1\nForeign trading gross receipts from transaction between FSC or related supplier and third party .\n.\n1\n \n2\nCosts and expenses allocable to foreign trading gross receipts from transaction:\n \n \na Cost of goods sold attributable to property if sold, or depreciation attributable\nto property if leased \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2a\n \nb Related supplier’s expenses allocable to foreign trading gross receipts (see\ninstructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2b\n \nc\nFSC’s expenses allocable to foreign trading gross receipts \n.\n.\n.\n.\n.\n.\n2c\nd\nAdd lines 2a through 2c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2d\n3\nCombined taxable income. Subtract line 2d from line 1. If zero or less, enter -0- .\n.\n.\n.\n.\n.\n.\n3\nMarginal Costing\n4\nForeign trading gross receipts from resale by FSC, or sale by related supplier, to third party \n.\n.\n.\n4\n \n5\nCosts and expenses allocable to foreign trading gross receipts from sale:\n \n \na\nCost of direct material attributable to property sold .\n.\n.\n.\n.\n.\n.\n.\n.\n5a\nb\nCost of direct labor attributable to property sold .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5b\nc\nAdd lines 5a and 5b \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5c\n6\nSubtract line 5c from line 4. If zero or less, skip lines 7 through 11 and enter -0- on line 12 .\n.\n.\n.\n6\n7 \nGross receipts of related supplier and FSC or controlled group from foreign and domestic sales of the\nproduct or product line \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n \n8 \nCosts and expenses of related supplier and FSC or controlled group allocable\nto gross income from sales:\na\nCost of goods sold attributable to property sold .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8a\nb\nExpenses allocable to gross income .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8b\nc\nAdd lines 8a and 8b \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8c\n9\nSubtract line 8c from line 7. If zero or less, skip lines 10 and 11 and enter -0- on line 12 .\n.\n.\n.\n.\n9\n10\nOverall profit percentage. Divide line 9 by line 7. Check if the controlled group optional method is used ▶ \n10\n% \n11\nOverall profit percentage limitation. Multiply line 4 by line 10\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\n12\nCombined taxable income. Enter the smaller of line 6 or line 11 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\nSection B—23% of Combined Taxable Income Method (see instructions)\n13\nMultiply line 3 or line 12 (as elected by related supplier) by 23% (0.23) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13\n14\nFSC profit. Enter amount from line 13. If marginal costing is used, enter the smaller of line 3 or line 13 \n14\nSection C—1.83% of Foreign Trading Gross Receipts Method (see instructions)\n15\nMultiply line 1 by 1.83% (0.0183) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15\n16\nMultiply line 3 or line 12 (as elected by related supplier) by 46% (0.46) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16\n17\nFSC profit. Enter the smallest of line 3, line 15, or line 16 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17\nPart II\nTransfer Price From Related Supplier to FSC\n18\nEnter amount from line 1 or line 4, whichever is applicable .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18\n19a\nFSC profit. Enter amount from line 14 or line 17, whichever is applicable .\n. \n19a\nb\nFSC expenses allocable to foreign trading gross receipts from transaction \n.\n19b\n \nc\nAdd lines 19a and 19b \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n19c\n20\nTransfer price from related supplier to FSC. Subtract line 19c from line 18 (see instructions) .\n.\n.\n20\nPart III\nFSC Commission From Related Supplier\n21 \nFSC profit. Enter amount from line 14 or line 17, whichever is applicable .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n21\n22 \nFSC expenses allocable to foreign trading gross receipts from transaction \n.\n.\n.\n.\n.\n.\n.\n.\n.\n22\n23 \nFSC commission from related supplier. Add lines 21 and 22 (see instructions) \n.\n.\n.\n.\n.\n.\n.\n23\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1120-FSC.\nCat. No. 11537Y\nSchedule P (Form 1120-FSC) (Rev. 9-2017)\n", "Schedule P (Form 1120-FSC) (Rev. 9-2017)\nPage 2 \nGeneral Instructions\nPurpose of Schedule\nUse Schedule P to figure an allowable \ntransfer price to charge the FSC or an \nallowable commission to pay to the FSC \nunder the administrative pricing rules \ndiscussed below. The transfer price or \ncommission is used to allocate foreign \ntrading gross receipts from the sale of \nexport property or from certain services \nbetween the FSC and its related \nsupplier.\nRelated supplier. Under Regulations \nsection 1.482-1(a), a related supplier is \nan entity that is owned or controlled \ndirectly or indirectly by the same \ninterests as the FSC.\nFiling the Schedule\nFile the schedule for an FSC that has \nforeign trading gross receipts during the \ntax year from:\n• The resale of export property or from \ncertain services, or\n• The disposition of export property or \nfrom services in which the FSC served \nas commission agent for a related \nsupplier.\nWhen Not To File\nDo not complete Schedule P (or an \nalternate format) in the following three \nsituations.\n1. The section 482 method of transfer \npricing is used. If the 23% and 1.83% \nmethods (see the instructions for \nSections B and C on page 3) do not \napply to a sale or if the related supplier \ndoes not choose to use them, the \ntransfer price for a sale by the related \nsupplier to the FSC is figured on the \nbasis of the sales price actually charged \nbut is subject to section 482 and its \nregulations and to Temporary \nRegulations section 1.925(a)-1T(a)(3)(ii).\n2. The arm’s-length pricing method is \nused. If the transaction is with an \nunrelated supplier, the FSC bases its \nprofit on the arm’s-length price.\n3. Transactions are incomplete at the \nend of the year. If export property \nbought by the FSC from the related \nsupplier during the tax year is unsold by \nthe end of the FSC’s tax year or the \nrelated supplier’s tax year in which the \nproperty was transferred, the 23% and \n1.83% methods cannot be used. \nInstead, the transfer price of the property \nbought by the FSC is the supplier’s cost \nof goods sold for the property. See \nTemporary Regulations section \n1.925(a)-1T(c)(5)(i)(C) for rules regarding \nthe transfer price of property resold \nduring the subsequent tax year.\nSpecific Instructions\nItem A—Product or Product Line. \nEnter the product or product line that \nmeets one of the two standards below.\n1. The principal product based on the \nNorth American Industry Classification \nSystem (NAICS) (see the last page of the \nInstructions for Form 1120-FSC).\n2. A recognized industry or trade use.\nNote: If the FSC used the Standard \nIndustrial Classification (SIC) codes for \nSchedule P in prior tax years, it may \ncomplete item A based on the SIC codes \nfor the current tax year.\nItem B—Basis of Reporting. The FSC \nmust indicate the basis on which the \namounts on Schedule P were \ndetermined using either the transaction-\nby-transaction basis or an election to \ngroup transactions.\n Except for certain small FSCs electing \nto group transactions (discussed below), \nFSCs should not file a separate \nSchedule P for each transaction or each \ngroup of transactions.\n1. Transaction-by-transaction. If the \nFSC makes pricing determinations \nbased on each transaction rather than an \nelection to group transactions, check \nbox 1a, box 1b, or box 1c depending on \nthe FSC’s preferred reporting format.\na. Aggregate on Schedule P. If the \nFSC chooses to aggregate its \ntransactions on one or more Schedules \nP, check box 1a.\n• Aggregate on one Schedule P those \ntransactions for which the same \nadministrative pricing method is applied, \nprovided all the transactions are \nincluded in the same product or product \nline indicated in item A.\n• Aggregate on separate Schedules P \nthose transactions for which the same \npricing method is applied in each \nseparate product line.\nIf a different pricing method is applied \nto some of the transactions in one or \nmore of the separate product lines, \nadditional Schedules P must be filed.\nExample. If the 23% of combined \ntaxable income method applies to \ntransactions in three separate product \nlines (as indicated in item A), the FSC \nwould file three aggregate Schedules P. \nHowever, if the FSC uses the 1.83% of \nforeign trading gross receipts method for \nsome of the transactions in one of the \nproduct lines, the FSC would file four \naggregate Schedules P.\nb. Aggregate on tabular schedule. The \nFSC may choose to aggregate its \ntransactions on a tabular schedule rather \nthan on Schedule P. To do so, file one \nSchedule P, entering only the taxpayer’s \nname and employer identification \nnumber (EIN) at the top of Schedule P. \nAlso, check box 1b. Attach a tabular \nschedule to the partially completed \nSchedule P, reporting all information as if \na separate Schedule P were filed for \neach aggregate of transactions \ndescribed in 1a above. Also see Format \nof tabular schedules on page 3.\nNote: To be eligible for either of the \naggregate reporting formats described \nabove in 1a or 1b, the FSC and its \nrelated supplier must maintain a \nsupporting schedule that contains all \ninformation that would be reported if a \nseparate Schedule P were filed for each \ntransaction. The supporting schedule \nshould not be filed with the Schedule P.\nc. Tabular schedule of transactions. \nInstead of aggregate reporting, the FSC \nmay choose to report transactions on a \ntabular schedule. File one Schedule P, \nentering only the taxpayer’s name and \nEIN at the top of Schedule P. Also, \ncheck box 1c. Attach a tabular schedule \nto the partially completed Schedule P, \nreporting all information as if a separate \nSchedule P were filed for each \ntransaction. Also see Format of tabular \nschedules on page 3.\n2. Group of transactions. The FSC’s \nrelated supplier may elect to group \ntransactions by product or product line \nin making pricing determinations. The \ngrouping of transactions applies to all \ntransactions completed during the tax \nyear for that product or product line. Do \nnot group sale and lease transactions.\nTo make the election, complete one \nSchedule P, entering only the taxpayer’s \nname and EIN at the top of Schedule P. \nAlso, check box 2 of item B and attach a \ntabular schedule to the partially \ncompleted Schedule P, reporting all \ninformation as if a separate Schedule P \nwere filed for each group of transactions \n(see Format of tabular schedules on \npage 3).\nNote: If a grouping basis is elected, \naggregate reporting is not permitted.\nAttach Schedule P to Form 1120-FSC. \nOnce the election is made, grouping \nredeterminations are permitted no later \nthan 1 year after the due date of the \nFSC’s timely filed (including extensions) \nForm 1120-FSC. For details, see \nRegulations section 1.925(a)-1(c)(8).\nSmall FSC. If the FSC elected to be a \nsmall FSC under section 922(b) and has \nforeign trading gross receipts of $5 \nmillion or less for the tax year, the small \nFSC may file a separate Schedule P for \neach group of transactions instead of \nfiling a tabular schedule.\n", "Schedule P (Form 1120-FSC) (Rev. 9-2017)\nPage 3 \nFormat of tabular schedules. If a \ntabular schedule is attached to Schedule \nP, the schedule must:\n• Be in spreadsheet or similar format;\n• List the taxpayer’s name and EIN on \neach numbered page;\n• Be formatted in columns that \ncorrespond to items A, C, and each line \nitem in Parts I, II, and III of Schedule P; \nand\n• Show totals in each column.\nItem C—Principal Business Activity \nCode. If applicable, use the list of \nPrincipal Business Activity codes on the \nlast page of the Instructions for Form \n1120-FSC to group activities. Enter the \nsix-digit number that relates to the \ncorresponding product or product line \nreported in item A.\nNote: If the FSC used the SIC codes for \nSchedule P in prior tax years, it may \ncontinue using the SIC codes for the \ncurrent tax year.\nPart I\nSection A—Combined Taxable \nIncome\nUnder the administrative pricing rules, \nthe methods discussed below may be \nused in the same tax year of the FSC for \nseparate transactions (or separate \ngroups of transactions).\nFull Costing\nForeign trading gross receipts are the \ngross receipts of an FSC (other than a \nsmall FSC) that has met the foreign \nmanagement and foreign economic \nprocess rules. The receipts must be from \nthe sale, lease, or rental of export \nproperty for use outside the United \nStates or for engineering or architectural \nservices for a construction project \nlocated outside the United States. For \ndetails, see section 924 and Foreign \nTrading Gross Receipts in the \nInstructions for Form 1120-FSC.\nIf the FSC is the principal in the sale of \nexport property, the combined taxable \nincome of the FSC and its related \nsupplier is the excess of the FSC’s \nforeign trading gross receipts from the \nsale over the total costs of the FSC and \nrelated supplier. These costs include the\nsupplier’s cost of goods sold, and the \nsupplier’s and the FSC’s \nnoninventoriable costs that relate to the \nforeign trading gross receipts. See \nRegulations section 1.471-11(c)(2)(ii). \nAlso see Temporary Regulations section \n1.925(a)-1T(c)(6)(iii) for special rules \nregarding gross receipts and total costs.\nLine 2b. Include an apportionment of \ndeductions that are not definitely \nallocable, such as interest expense and \nstewardship expenses. See Temporary \nRegulations sections 1.861-11T(f) and \n1.861-14T(f) for details on the \napportionment.\nMarginal Costing\nUnder the marginal costing rules, the \ncombined taxable income of the FSC \nand its related supplier is figured by \nsubtracting from foreign trading gross \nreceipts the direct material and direct \nlabor costs of producing a particular \nitem, product, or product line. See \nRegulations section 1.471-11(b)(2)(ii). \nThe combined taxable income also may \nbe limited to the overall profit percentage \n(line 10) multiplied by the line 4 foreign \ntrading gross receipts.\nSee Temporary Regulations section \n1.925(b)-1T for more information on the \nmarginal costing rules. Also see section \n1.925(a)-1T for information on the \ntransfer pricing rules.\nLimit on FSC Income (No-Loss Rules)\nIf there is a combined loss on a \ntransaction or group of transactions, the \nFSC may not earn a profit under either \nthe 23% method or the 1.83% method. \nUnder the 1.83% method, the FSC’s \nprofit on line 17 may not exceed the full \ncosting combined taxable income \nreported on line 3. The related supplier \nmay, however, set a transfer price or \nrental payment or pay a commission in \nan amount that will enable the FSC to \nrecover its costs, if any, even if the result \nis a loss for the related supplier.\nIf the FSC recognizes income while \nthe related supplier recognizes a loss on \na sale under the section 482 method, \nneither the 23% method nor the 1.83% \nmethod may be used by the FSC and the \nrelated supplier (or by an FSC in the\nsame controlled group and the related \nsupplier) for any other sale, or group of \nsales, during the tax year that falls within \nthe same NAICS code (or, if applicable, \nSIC code) as the subject sale.\nSection B—23% of Combined \nTaxable Income Method\nUnder this method, the related supplier \nfigures an allowable transfer price to \ncharge the FSC (or an allowable \ncommission to pay to the FSC) so that \nthe FSC will profit on the sale.\nThe profit is limited to 23% of the \nFSC’s and the supplier’s combined \ntaxable income attributable to the foreign \ntrading gross receipts from the sale. Also \nsee item 3 (regarding incomplete \ntransactions) under When Not To File on \npage 2.\nSection C—1.83% of Foreign \nTrading Gross Receipts Method\nUnder this method, the related supplier \nfigures an allowable transfer price to \ncharge the FSC (or an allowable \ncommission to pay to the FSC) so that \nthe FSC will profit on the sale.\nThe profit is limited to 1.83% of the \nFSC’s foreign trading gross receipts. It is \nfurther limited to twice the profit \ndetermined under either (a) the 23% of \ncombined taxable income method, or \n(b) the marginal costing rules (described \nabove). Also see item 3 (regarding \nincomplete transactions) under When \nNot To File on page 2.\nPart II\nLine 20. If the transfer price from the \nrelated supplier to the FSC is entered on \nmore than one line on Form 1120-FSC, \nattach an explanation indicating the \nportion of line 20 that applies to each \nline.\nPart III\nLine 23. If the FSC commission from the \nrelated supplier is entered on more than \none line on Form 1120-FSC, attach an \nexplanation indicating the portion of line \n23 that applies to each line.\n" ]
f8819.pdf	0917 Form 8819 (PDF)	https://www.irs.gov/pub/irs-pdf/f8819.pdf	[ "Form 8819\n(Rev. September 2017)\nDepartment of the Treasury \nInternal Revenue Service \nDollar Election Under Section 985 \n \n▶ File Form 8819 separately from your income tax return. See instructions.\n▶ Go to www.irs.gov/Form8819 for the latest information.\nOMB No. 1545-0123\nName of corporation making election\nNumber, street, and room or suite no. (If a P.O. box, see instructions.)\nCity or town, state, and ZIP code\nEmployer identification number\nTax year for which dollar election is \neffective\n1\nCheck the applicable box to indicate who is making the dollar election under \nRegulations section 1.985-1(b)(2)(ii)(B)(2):\na\nA noncontrolled section 902 corporation to elect the U.S. dollar as its (or its QBU branch’s) functional currency.\nb\nThe majority domestic corporate shareholders of a noncontrolled section 902 corporation to elect the U.S. dollar as the\ncorporation’s (or the corporation’s QBU branch’s) functional currency.\n2a\nName of noncontrolled section 902 corporation (do not complete if same as filer above)\nb Country of organization or creation\nc\nCountry where the principal place of business of the noncontrolled section 902 corporation is located and country of each of\nits QBU branches. Attach additional sheets if necessary.\n3\nEnter the information requested below (see instructions). Attach additional sheets if necessary.\n(a) Name of shareholder\n(b) Address (street number, P.O. \nbox, city or town, state, and ZIP code)\n(c) Identifying number\n(d) Percent of stock \nowned in each class\nCommon\nPreferred 1\nPreferred 2\n4\nEnter the names, addresses, and identifying numbers of all persons that are related to the noncontrolled section 902\ncorporation who are eligible QBUs (within the meaning of Regulations section 1.985-2(b)(1)) or that have a branch that is an\neligible QBU. Attach additional sheets if necessary.\nName\nAddress\nIdentifying number\n5\nEnter the name, address, and identifying number of every domestic corporate shareholder notified of the dollar election as \nrequired by Regulations section 1.985-2(c)(3)(i). Attach additional sheets if necessary.\nName\nAddress\nIdentifying number\nUnder penalties of perjury, I declare that I have examined this form and to the best of my knowledge and belief, it is true, correct, and complete.\nSignature\nTitle (if any)\nDate (MM/DD/YYYY)\nFor Paperwork Reduction Act Notice, see instructions.\nCat. No. 10850K\nForm 8819 (Rev. 9-2017)\n", "Form 8819 (Rev. 9-2017)\nPage 2\nFuture Developments\nFor the latest information about developments related to \nForm 8819 and its instructions, such as legislation \nenacted after they were published, go to \nwww.irs.gov/Form8819. \nGeneral Instructions\nSection references are to the Internal Revenue Code \nunless otherwise noted.\nPurpose of Form\nForm 8819 is filed by or on behalf of a noncontrolled \nsection 902 corporation (defined in section 904(d)(2)(E)) \noperating in a hyperinflationary environment that elects \nthe U.S. dollar as its (or its qualified business unit (QBU) \nbranch’s) functional currency.\nWho Must File\n• If an election is made by a noncontrolled section 902 \ncorporation, Form 8819 must be filed by an authorized \nofficer or director of the corporation.\n• If the election is made on behalf of a noncontrolled \nsection 902 corporation or branch of a noncontrolled \nforeign corporation, Form 8819 must be filed by each of \nthe majority domestic corporate shareholders (as defined \nin Regulations section 1.985-2(c)(3)).\nSignature. If there is not enough space for all required \nfilers to sign Form 8819, attach a sheet showing each \nadditional signature, that person’s title, if any, and the \ndate signed. The attachment must be signed under \npenalties of perjury.\nWhen and Where To File\nFile Form 8819 within 180 days after the end of the tax \nyear for which the dollar election is made. Send it to the \nfollowing address.\nInternal Revenue Service \nP.O. Box 409101 \nOgden, UT 84409\nSpecific Instructions\nAddress. Include the suite, room, or other unit number \nafter the street address. If the post office does not deliver \nmail to the street address and the filer has a P.O. box, \nshow the box number instead of the street address.\nLine 3. If the box on line 1a is checked, enter the name, \naddress, identifying number, and percentage of stock \nowned (as defined in section 902(b)) in each class of \nstock for each domestic corporate shareholder.\nIf the box on line 1b is checked, enter the name, \naddress, identifying number, and the percentage of stock \nowned (within the meaning of section 958(a)) in each \nclass of stock for each domestic corporate shareholder \n(as described in section 902(a)) making the election.\nPaperwork Reduction Act Notice. We ask for the \ninformation on this form to carry out the Internal Revenue \nlaws of the United States. You are required to give us the \ninformation. We need it to ensure that you are complying \nwith these laws and to allow us to figure and collect the \nright amount of tax.\nYou are not required to provide the information \nrequested on a form that is subject to the Paperwork \nReduction Act unless the form displays a valid OMB \ncontrol number. Books or records relating to a form or its \ninstructions must be retained as long as their contents \nmay become material in the administration of any Internal \nRevenue law. Generally, tax returns and return \ninformation are confidential, as required by section 6103.\nThe time needed to complete and file this form will vary \ndepending on individual circumstances. The estimated \nburden for business taxpayers filing this form is approved \nunder OMB control number 1545-0123. \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 www.irs.gov/FormComment. Or \nyou can write to the Internal Revenue Service, Tax Forms \nand Publications, 1111 Constitution Ave. NW, IR-6526, \nWashington, DC 20224. Don’t send the form to this \noffice. Instead, see When and Where To File, earlier.\n" ]
f8826.pdf	0917 Form 8826 (PDF)	https://www.irs.gov/pub/irs-pdf/f8826.pdf	[ "Form 8826 \n(Rev. September 2017) \nDepartment of the Treasury \nInternal Revenue Service \nDisabled Access Credit \n▶ Attach to your tax return.\n▶ Go to www.irs.gov/Form8826 for the latest information.\nOMB No. 1545-1205 \nAttachment \nSequence No. 86 \nName(s) shown on return \nIdentifying number \n1 \nTotal eligible access expenditures (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nMinimum amount .\n.\n.\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 \nSubtract line 2 from line 1. If zero or less, enter -0- .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \nMaximum amount .\n.\n.\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 \nEnter the smaller of line 3 or line 4 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5 \n6 \nMultiply line 5 by 50% (0.50) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6 \n7 \nDisabled access credit from partnerships and S corporations .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \n8 \nAdd lines 6 and 7, but do not enter more than $5,000. Partnerships and S corporations, report this \namount on Schedule K. All others, report this amount on Form 3800, Part III, line 1e .\n.\n.\n.\n.\n.\n.\n8 \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 12774N \nForm 8826 (Rev. 9-2017) \n$ 250 00\n$10,000 00 \n", "Form 8826 (Rev. 9-2017) \nPage 2 \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nFuture Developments \nFor the latest information about \ndevelopments related to Form 8826 and \nits instructions, such as legislation \nenacted after they were published, go to \nwww.irs.gov/Form8826.\nPurpose of Form \nEligible small businesses use Form 8826 \nto claim the disabled access credit. This \ncredit is part of the general business \ncredit. \nTaxpayers, other than partnerships or \nS corporations, whose only source of \nthis credit is from those pass-through \nentities, are not required to complete or \nfile this form. Instead, they can report \nthis credit directly on Form 3800.\nDefinitions \nEligible Small Business \nFor purposes of the credit, an eligible \nsmall business is any business or person \nthat: \n• Had gross receipts (including that of \nany predecessor) for the preceding tax \nyear that did not exceed $1 million or \nhad no more than 30 full-time employees \nduring the preceding tax year, and \n• Elects (by filing Form 8826) to claim the \ndisabled access credit for the tax year. \nFor purposes of the definition: \n• Gross receipts are reduced by returns \nand allowances made during the tax \nyear, \n• An employee is considered full time if \nemployed at least 30 hours per week for \n20 or more calendar weeks in the tax \nyear, and \n• All members of the same controlled \ngroup and all persons under common \ncontrol generally are considered to be \none person—see section 44(d)(2). \nEligible Access Expenditures \nFor purposes of the credit, these \nexpenditures are amounts paid or \nincurred by the eligible small business \nto comply with applicable requirements \nunder the Americans With Disabilities \nAct of 1990 (Public Law 101-336) as in \neffect on November 5, 1990. \nEligible access expenditures include \namounts paid or incurred: \n1. To remove barriers that prevent a \nbusiness from being accessible to or \nusable by individuals with disabilities; \n2. To provide qualified interpreters or \nother methods of making audio materials \navailable to hearing-impaired individuals; \n3. To provide qualified readers, taped \ntexts, and other methods of making \nvisual materials available to individuals \nwith visual impairments; or \n4. To acquire or modify equipment or \ndevices for individuals with disabilities. \nThe expenditures must be reasonable \nand necessary to accomplish the above \npurposes. \nEligible expenditures do not include \nexpenditures in 1 above that are paid or \nincurred in connection with any facility \nfirst placed in service after November 5, \n1990. \nEligible access expenditures must \nmeet those standards issued by the \nSecretary of the Treasury as agreed to \nby the Architectural and Transportation \nBarriers Compliance Board and set forth \nin regulations. See section 44(c) for other \ndetails. \nDisability. For an individual, this means: \n• A physical or mental impairment that \nsubstantially limits one or more major life \nactivities, \n• A record of such an impairment, or \n• Being regarded as having such an \nimpairment. \nMember of Controlled Group or \nBusiness Under Common Control \nFor purposes of figuring the credit, all \nmembers of a controlled group of \ncorporations (as defined in section 52(a)) \nand all members of a group of \nbusinesses under common control (as \ndefined in section 52(b)), are treated as a \nsingle taxpayer. As a member, compute \nyour credit based on your proportionate \nshare of eligible access expenditures \ngiving rise to the group’s disabled \naccess credit. Enter your share of the \ncredit on line 6. Attach a statement \nshowing how your share of the credit \nwas figured, and write “See attached” \nnext to the entry space for line 6. \nSpecific Instructions \nLine 1 \nEnter total eligible access expenditures \npaid or incurred during the tax year. See \nEligible Access Expenditures, earlier. \nLine 6 \nDenial of double benefit. To the extent \nof the credit shown on line 6, the eligible \naccess expenditures may not be claimed \nas a deduction in figuring taxable \nincome, capitalized, or used in figuring \nany other credit. \nPaperwork Reduction Act Notice. We \nask for the information on this form to \ncarry out the Internal Revenue laws of \nthe United States. You are required to \ngive us the information. We need it to \nensure that you are complying with these \nlaws and to allow us to figure and \ncollect the right amount 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 \nrelating to a form or its instructions must \nbe retained as long as their contents \nmay become material in the \nadministration of any Internal Revenue \nlaw. Generally, tax returns and return \ninformation are confidential, as required \nby section 6103. \nThe time needed to complete and file \nthis form will vary depending on \nindividual circumstances. The estimated \nburden for individual and business \ntaxpayers filing this form is approved \nunder OMB control number 1545-0074 \nand 1545-0123 and is included in the \nestimates shown in the instructions for \ntheir individual and business income tax \nreturn. The estimated burden for all other \ntaxpayers who file this form is shown \nbelow. \nRecordkeeping .\n.\n.\n. 1 hr., 54 min.\nLearning about the \nlaw or the form .\n.\n.\n.\n.\n. 57 min. \nPreparing and sending the \nform to the IRS .\n.\n.\n. 2 hr., 14 min. \nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making this form \nsimpler, we would be happy to hear \nfrom you. See the instructions for the tax \nreturn with which this form is filed. \n" ]
f14568i.pdf	0917 Form 14568-I (PDF)	https://www.irs.gov/pub/irs-pdf/f14568i.pdf	[ "Form 14568-I (Rev. 9-2017)\nwww.irs.gov\nCatalog Number 66156F\nFor Paperwork Reduction Act information see current EPCRS Revenue Procedure.\nForm 14568-I \n(September 2017)\nDepartment of the Treasury - Internal Revenue Service\nModel VCP Compliance Statement - Schedule 9:\nLimited Safe Harbor Correction by Plan Amendment\nOMB Number \n1545-1673\nInclude the plan name, Applicant’s EIN and plan number on each page of the compliance statement.\nPlan name\nEIN\nPlan number\nSection I - Identification of Failure(s) and Proposed Method(s) of Correction\nThe following failure(s) to comply with the Internal Revenue Code (IRC) occurred with respect to the plan identified above \n(check failure(s) that apply)\nA. IRC Section 401(a)(17) Failure in a Defined Contribution Plan (check as applicable)\nContributions\nForfeitures\nwere allocated on the basis of compensation in excess of the limit under IRC Section 401(a)(17) as provided below\nEnter the plan years in which the failure occurred, the amount of the allocations in excess of IRC Section 401(a)(17) \nmade for each plan year (adjust for earnings), and the number of participants affected by the failure for each plan \nyear:\nPlan Year\nAmounts Allocated in Excess of \nIRC Section 401(a)(17)\nNumber of Participants Affected\nDescription of Proposed Method of Correction \nAn additional amount has been (or will be) contributed to the plan on behalf of each of the employees who received \nan allocation for the year of the failure (excluding each employee for whom there was a IRC Section 401(a)(17) \nfailure). The amount contributed for an employee is equal to the employee's plan compensation for the year of the \nfailure multiplied by a fraction, the numerator of which is the improperly allocated amount made on behalf of the \nemployee with the largest improperly allocated amount, and the denominator of which is the limit under IRC Section \n401(a)(17) applicable to the year of the failure. In addition, the plan will be retroactively amended by the plan sponsor \nto reflect the increased contribution and allocation percentages for the plan’s participants.\nEnter the plan years in which the failure occurred, the fraction used to determine the additional amount allocated to \nemployees other than those for whom there was a IRC Section 401(a)(17) failure, and the total required contribution \n(before adjusting for earnings) for each plan year in which the failure occurred:\nPlan Year\nFraction Used to Determine the \nAdditional Amount Allocated\nTotal Required Contribution \n(Before Adjusting for Earnings)\n", "Page 2\nForm 14568-I (Rev. 9-2017)\nwww.irs.gov\nCatalog Number 66156F\nPlan number\nEIN\nPlan name\nThe resulting additional amount will be adjusted for earnings from the end of the plan year in which the failure \noccurred through the date of the corrective contribution. The method for determining the earnings adjustment is as \nfollows (Attach additional pages as needed. Label the attachment “Section IA of Form 14568-I, Description of the \nProposed Method of Correction-Earnings” and include the plan name, Applicant’s EIN and plan number at the top of \neach page).\nFormer employees affected by the failure (check one)\nThere are no former employees affected by the failure.\nAffected former employees (or if deceased, their estate or known beneficiary) will be contacted and contributions \nwill be made to the plan on their behalf. To the extent that an affected former employee or beneficiary cannot be \nlocated following a mailing to the last known address, the plan sponsor will take the actions specified below to \nlocate that employee or beneficiary.\nAfter such actions are taken, if an affected employee or beneficiary is not found but is located at a later date, the \nplan sponsor will make corrective contributions on behalf of the affected employee at that time.\nB. Hardship Distribution Failure\nHardship distributions were made to participants under the plan even though the written terms of the plan did not \nprovide for any hardship distributions. All plan participants were entitled to request hardship distributions, and all \nrequests were evaluated in accordance with uniform eligibility standards, as described below.\n", "Page 3\nForm 14568-I (Rev. 9-2017)\nwww.irs.gov\nCatalog Number 66156F\nPlan number\nEIN\nPlan name\nEnter the plan years in which the failure occurred, the number of hardship distributions made for each plan year, and \nthe number and amount of distributions made to Highly Compensated Employees (HCEs) and Nonhighly \nCompensated Employees (NHCEs) respectively, affected by the failure for each plan year.\nPlan Year\nNumber of Hardship \nDistributions Made \nDuring the Plan \nYear\nNumber of Hardship \nDistributions Made \nto NHCEs\nAmount of \nDistributions\nNumber of Hardship \nDistributions Made \nto HCEs\nAmount of \nDistributions\nDescription of the Proposed Method of Correction \nThe failure was (or will be) corrected by having the plan sponsor retroactively amend the plan to provide for the \nhardship distributions that were made available. The effective date of the corrective amendment is\n.\nC. Plan Loan Failure\nPlan loans were made to participants under the plan even though the written terms of the plan did not provide for any \nparticipant loans. All plan participants were entitled to request plan loans under uniform standards of eligibility and all \nplan loans made satisfied the requirements of IRC Section 72(p).\nEnter the plan years in which the failure occurred, the number of participant plan loans made for each plan year, and \nthe number and amount of plan loans made to HCEs and NHCEs respectively, affected by the failure for each plan \nyear.\nPlan Year\nNumber of Plan \nLoans Made During \nthe Plan Year\nNumber of Plan \nLoans Made to \nNHCEs\nAmount of Plan \nLoans\nNumber of Plan \nLoans Made to \nHCEs\nAmount of \nPlan Loans\nDescription of the Proposed Method of Correction \nThe failure was (or will be) corrected by having the plan sponsor retroactively amend the plan to provide for the plan \nloans that were made available. The effective date of the corrective amendment is\n.\nD. Early Inclusion of Otherwise Eligible Employee Failure\nEmployees: (check applicable boxes)\nWho had not satisfied the plan’s minimum age or service requirements were treated as eligible participants on a \ndate prior to their being eligible under the plan and were entitled to the same benefits under the plan to which they \nwould have been entitled had they completed the minimum age or service requirements of the plan.\n", "Page 4\nForm 14568-I (Rev. 9-2017)\nwww.irs.gov\nCatalog Number 66156F\nPlan number\nEIN\nPlan name\nWho had completed the plan’s minimum age or service requirements were treated as eligible participants prior to \nthe applicable plan entry date and were entitled to the same benefits under the plan to which they would have \nbeen entitled had they entered the plan timely.\nThe plan’s minimum age or service requirements and plan entry date, as applicable, for the years of the failure were\nEnter the plan years in which the failure occurred and the number of participants affected by the failure, broken down \nby type of employee (HCE or NHCE) respectively, for each plan year.\nPlan Year\nNumber of NHCEs Affected by \nthe Failure During the Plan Year\nNumber of HCEs Affected by \nthe Failure During the Plan Year\nDescription of the Proposed Correction Method \nThe failure was (or will be) corrected by having the plan sponsor retroactively amend the plan to provide for the \ninclusion of the ineligible employees. The effective date of the corrective amendment is\n.\nSection II - Change in Administrative Procedures\nInclude an explanation of how and why the failures arose and a description of the measures that will be (or have \nbeen) implemented to ensure that the same failures will not recur.\n", "Page 5\nForm 14568-I (Rev. 9-2017)\nwww.irs.gov\nCatalog Number 66156F\nPlan number\nEIN\nPlan name\nSection III - Enclosures\nIn addition to the applicable items listed on the Procedural Requirements Checklist for Form 8950, the plan sponsor \nencloses the following with this submission:\n● Copies of all amendments used to correct the failure(s), either as adopted or in proposed form. (required)\n● A copy of the plan document in effect prior to any of the amendments used to correct the failure(s). (required)\n● For an IRC Section 401(a)(17) failure in a defined contribution plan, specific calculations for each affected \nemployee or a representative sample of affected employees. (The sample calculations must be sufficient to \ndemonstrate each aspect of the correction method proposed. For example, the determination of the fraction used to \ndetermine the additional amount to be allocated to each employee (other than those for whom there was an IRC \nSection 401(a)(17) failure) must be demonstrated.\n● For Early Inclusion of Otherwise Eligible Employee Failure, submit a demonstration or analysis that \no Establishes that the corrective amendment is non-discriminatory under IRC Section 401(a)(4). Only include this \nitem if HCEs benefited from the corrective plan amendment. \no Proves the early inclusion of otherwise eligible employees did not result in an IRC Section 411(d)(6) cutback for \nthe plan’s other participants.\n" ]
i8873.pdf	0917 Inst 8873 (PDF)	https://www.irs.gov/pub/irs-pdf/i8873.pdf	[ "Instructions for Form 8873\n(Rev. September 2017)\n(Use with the December 2010 revision of Form 8873.)\nExtraterritorial Income Exclusion\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nWhat’s New\nThese instructions are being revised \nbecause of a required change to the \nPaperwork Reduction Act Notice \nregarding the OMB control number under \nwhich the information pertaining to Form \n8873 is being collected.\nGeneral Instructions\nPurpose of Form\nUse this form to figure the amount of \nextraterritorial income (defined below) \nexcluded from gross income for the tax \nyear. Attach the form to your income tax \nreturn.\nNote. The amount figured on the form is \nnet of the disallowed deductions.\nETI Repeal\nThe American Jobs Creation Act of 2004 \nrepealed the ETI exclusion provisions \ngenerally for transactions after 2004, \nsubject to transition rules.\nTransition Rule\nTaxpayers may claim the ETI exclusion for \n(a) transactions under a binding contract \nthat meets the requirements described in \nBinding Contract Exception below or (b) \ntransactions before 2005. Also see \nPre-Repeal ETI Exclusion Rules below.\nBinding Contract Exception\nThe Tax Increase Prevention and \nReconciliation Act of 2005 repealed the \nETI binding contract exception for tax \nyears beginning after May 17, 2006. For \ntax years beginning before May 18, 2006, \nthe following rules apply: The taxpayer \nmay claim an ETI exclusion with respect to \ntransactions in the ordinary course of a \ntrade or business under a binding contract \nif such contract is between the taxpayer \nand an unrelated person (defined below) \nand such contract was in effect on \nSeptember 17, 2003, and at all times \nthereafter.\nFor these purposes, a binding contract \nincludes a purchase option, renewal \noption, or replacement option that is \nincluded in such contract and that is \nenforceable against the seller or lessor. \nFor this purpose, a replacement option will \nbe considered enforceable against a \nlessor notwithstanding the fact that a \nlessor retained approval of the \nreplacement lessee.\nUnrelated person. An unrelated person \nis a person that is not a related person as \ndefined in Qualifying Foreign Trade \nProperty, later.\nPre-Repeal ETI Exclusion \nRules\nWho Qualifies for the Exclusion\nEligible Taxpayers\nIndividuals, corporations (including S \ncorporations), partnerships, and other \npass-through entities are entitled to the \nexclusion if they have extraterritorial \nincome.\nSpecial rule for DISCs. The \nextraterritorial income exclusion does not \napply to any taxpayer for any tax year if, at \nany time during the tax year, the taxpayer \nis a member of a controlled group of \ncorporations (as defined in section 927(d)\n(4), as in effect before its repeal) of which \na DISC (Domestic International Sales \nCorporation) is a member.\nEligible Transactions\nGenerally, the extraterritorial income \nexclusion applies to taxpayers with \nrespect to transactions after September \n30, 2000. However, the exclusion does \nnot apply to any transaction in the ordinary \ncourse of a trade or business involving a \nFSC (Foreign Sales Corporation) that is \nunder a binding contract that is in effect on \nSeptember 30, 2000, and at all times \nthereafter, and that is between the FSC (or \na person related to the FSC) and a person \nother than a related person.\nLine 2 election. The taxpayer may elect \nto apply the exclusion rules for the \ntransactions described above involving a \nFSC. To make the election, check the box \non line 2. See the instructions for line 2 for \nmore details.\nExtraterritorial Income\nExtraterritorial income is the gross income \nof the taxpayer attributable to foreign \ntrading gross receipts (defined below). \nThe taxpayer reports all of its \nextraterritorial income on its tax return. It \nthen uses Form 8873 to calculate its \nexclusion from income for extraterritorial \nincome that is qualifying foreign trade \nincome.\nQualifying Foreign\nTrade Income\nGenerally, qualifying foreign trade income \nis the amount of gross income that, if \nexcluded, would result in a reduction of \ntaxable income by the greatest of:\n15% of foreign trade income,\n1.2% of foreign trading gross receipts, \nor\n30% of foreign sale and leasing \nincome.\nSee definitions below.\nForeign Trading\nGross Receipts\nA taxpayer is treated as having foreign \ntrading gross receipts (FTGR) derived \nfrom certain activities in connection with \nqualifying foreign trade property (defined \nlater) only if it meets the foreign economic \nprocess requirements (described below). \nForeign trading gross receipts are the \ntaxpayer's gross receipts that are:\n1.\nFrom the sale, exchange, or other \ndisposition of qualifying foreign trade \nproperty;\n2.\nFrom the lease or rental of \nqualifying foreign trade property for use by \nthe lessee outside the United States;\n3.\nFor services that are related and \nsubsidiary to (a) any sale, exchange, or \nother disposition of qualifying foreign trade \nproperty by such taxpayer or (b) any lease \nor rental of qualifying foreign trade \nproperty for use by the lessee outside the \nUnited States;\n4.\nFor engineering or architectural \nservices for construction projects located \n(or proposed for location) outside the \nUnited States; or\n5.\nFor the performance of managerial \nservices for a person other than a related \nperson connected with the production of \nforeign trading gross receipts described in \nitem 1, 2, or 3 above. Item 5 does not \napply to a taxpayer for any tax year unless \nat least 50% of its foreign trading gross \nreceipts (determined without regard to this \nsentence) for such tax year are derived \nfrom the activities described in item 1, 2, \nor 3 above.\nExcluded receipts. Foreign trading \ngross receipts do not include the receipts \nof a taxpayer from a transaction if:\nSep 05, 2017\nCat. No. 31661R\n", "The qualifying foreign trade property or \nservices are for ultimate use in the United \nStates;\nThe qualifying foreign trade property or \nservices are for use by the United States \nor any instrumentality of the United States \nand such use is required by law or \nregulation;\nSuch transaction is accomplished by a \nsubsidy granted by the government (or \nany instrumentality) of the country or \npossession in which the property is \nmanufactured, produced, grown, or \nextracted; or\nThe taxpayer has elected to exclude \nthe receipts under section 942(a)(3). See \nthe instructions for line 1 for more details.\nForeign Economic\nProcess Requirements\nYou are generally treated as having \nforeign trading gross receipts from a \ntransaction only if certain economic \nprocesses take place outside the United \nStates with respect to that transaction. \nHowever, see $5 million gross receipts \nexception, later.\nGenerally, a transaction will qualify if \ntwo requirements are met;\nParticipation outside the United States \nin the sales portion of the transaction; and\nSatisfaction of either the 50% or the \n85% foreign direct cost test.\nFor purposes of determining whether \nyour gross receipts qualify as foreign \ntrading gross receipts, the foreign \neconomic process requirements are \ntreated as satisfied if any related person \nhas met the economic process \nrequirements with respect to the same \nqualifying foreign trade property.\nParticipation outside the United States \nin the sales portion of the transaction. \nGenerally, the foreign economic process \nrequirements are met for your gross \nreceipts derived from any transaction if \nyou have (or any person acting under a \ncontract with you has) participated outside \nthe United States in the solicitation (other \nthan advertising), negotiation, or the \nmaking of the contract relating to the \ntransaction.\n50% foreign direct cost test. You meet \nthis test if the foreign direct costs you \nincurred that are attributable to the \ntransaction equal or exceed 50% of the \ntotal direct costs you incurred attributable \nto the transaction.\nTotal direct costs are those costs for \nany transaction that are attributable to the \nfollowing activities you (or any person \nacting under a contract with you) \nperformed at any location with respect to \nqualifying foreign trade property:\nAdvertising and sales promotion,\nProcessing of customer orders and \narranging for delivery,\nTransportation outside the United \nStates in connection with delivery to the \ncustomer,\nDetermination and transmittal of a final \ninvoice or statement of account or the \nreceipt of payment, and\nAssumption of credit risk.\nForeign direct costs are the portion of \nthe total direct costs of any transaction \nattributable to activities performed outside \nthe United States.\nAlternative 85% foreign direct cost \ntest. You meet this test if, for any two of \nthe activities listed above, the foreign \ndirect costs equal or exceed 85% of the \ntotal direct costs attributable to that \nactivity.\nIf you incur no direct costs with respect \nto any activity listed above, that activity is \nnot taken into account for purposes of \ndetermining whether you have met either \nthe 50% or 85% foreign direct cost test.\n$5 million gross receipts exception. \nThe foreign economic process \nrequirements do not apply to taxpayers \nwhose foreign trading gross receipts for \nthe tax year are $5 million or less. For tax \nyears of less than 12 months, the test is \ndetermined on an annualized basis. For \npurposes of the exception, all related \npersons are treated as one taxpayer and, \ntherefore, only one $5 million limit applies.\nIn the case of a partnership, S \ncorporation, or other pass-through entity, \nthe limit applies to both the pass-through \nentity and its partners, shareholders, or \nother owners. The pass-through entity \nmust advise its partners, shareholders, or \nother owners if and how the entity met the \nforeign economic process requirements.\nQualifying Foreign\nTrade Property\nGenerally, qualifying foreign trade \nproperty is property that meets all three of \nthe following conditions.\nThe property must be held primarily for \nsale, lease, or rental, in the ordinary \ncourse of a trade or business, for direct \nuse, consumption, or disposition outside \nthe United States and Puerto Rico.\nNot more than 50% of the fair market \nvalue of the property can be attributable to \n(a) articles manufactured, produced, \ngrown, or extracted outside the United \nStates and Puerto Rico and (b) direct \ncosts of labor performed outside the \nUnited States and Puerto Rico.\nThe property generally must be \nmanufactured, produced, grown, or \nextracted within the United States and \nPuerto Rico. However, property \nmanufactured, produced, grown, or \nextracted outside the United States and \nPuerto Rico is qualifying foreign trade \nproperty if the property was manufactured, \nproduced, grown, or extracted by:\n1.\nA domestic corporation;\n2.\nAn individual who is a citizen or \nresident of the United States;\n3.\nA foreign corporation that elects to \nbe treated as a domestic corporation \nunder section 943(e); or\n4.\nA partnership or other pass-through \nentity all of the partners or owners of \nwhich are described in item 1, 2, or 3 \nabove.\nExcluded property. The following \nproperty is excluded from the definition of \nqualifying foreign trade property:\nProperty with respect to which a related \nperson (defined below) has calculated its \nexclusion using the 1.2% of foreign trading \ngross receipts method;\nProperty you lease or rent for use by \nany related person;\nCertain intangibles described in section \n943(a)(3)(B);\nOil or gas (or any primary product of oil \nor gas);\nAny log, cant, or similar form of \nunprocessed softwood timber;\nProducts the transfer of which is \nprohibited or curtailed to carry out the \npolicy stated in paragraph (2)(C) of \nsection 3 of Public Law 96-72, The Export \nAdministration Act of 1979; and\nProperty designated by an Executive \norder of the President as in short supply \nbecause the property is insufficient to \nmeet the requirements of the domestic \neconomy (beginning with the date \nspecified in the Executive order).\nRelated person. Generally, a person is \nconsidered related to another person, for \npurposes of the extraterritorial income \nexclusion, if the persons are treated as a \nsingle employer under section 52(a) or (b) \nor section 414(m) or (o). For this purpose, \ndeterminations under section 52(a) and \n(b) are made without regard to section \n1563(b).\nForeign Trade Income\nForeign trade income (FTI) is your taxable \nincome (determined without regard to the \nextraterritorial income exclusion) \nattributable to foreign trading gross \nreceipts. See section 941(b)(2) for special \nrules for cooperatives.\nForeign Sale and Leasing \nIncome\nForeign sale and leasing income (FSLI) is \ngenerally the amount of your foreign trade \nincome for a transaction that is:\nProperly allocable to activities that \nconstitute foreign economic processes \n(described above),\nDerived by you from the lease or rental \nof qualifying foreign trade property for use \nby the lessee outside the United States, or\n-2-\nInstructions for Form 8873 (Rev. 9-2017)\n", "Derived by you from the sale of \nqualifying foreign trade property formerly \nleased or rented for use by the lessee \noutside the United States.\nOnly directly allocable expenses are \ntaken into account in figuring your foreign \nsale and leasing income. Income properly \nallocable to certain intangibles is excluded \nfrom foreign sale and leasing income. See \nsections 941(c)(2)(B) and 941(c)(3) for \nspecial rules related to foreign sale and \nleasing income.\nReporting of Transactions\nGenerally, you may report transactions \n(including sale transactions and leasing \ntransactions) either on a transaction-by-\ntransaction basis or on the basis of groups \nof transactions based on product lines or \nrecognized industry or trade usage. See \nthe instructions for line 5c for rules \nconcerning grouping elections that may be \nmade with respect to transactions. \nHowever, you may not group sales and \nleases together, and you may not report \nforeign sale and leasing income in column \n(b) of Part II of the form on the basis of \ngroups.\nSpecific Instructions\nPart I–Elections and Other \nInformation\nLine 1. Check the box if the taxpayer is \nelecting, under section 942(a)(3), to \nexclude a portion of its gross receipts from \ntreatment under the extraterritorial income \nexclusion provisions. Attach a statement \nthat lists the transactions being omitted.\nNote. A foreign tax credit may be \navailable for foreign taxes paid on the \nreceipts the taxpayer excludes from \ntreatment under the extraterritorial income \nexclusion provisions.\nLine 2. Check the box if the taxpayer is \nelecting to apply the extraterritorial income \nexclusion provisions to certain \ntransactions involving a FSC (see Eligible \nTransactions, earlier).\nNote. The extraterritorial income \nexclusion provisions and the FSC \nprovisions may not be applied to the same \ntransaction.\nAttach a statement listing those \ntransactions. Once the election is made \nwith respect to a transaction, the election \napplies to the tax year for which it was \nmade and all later tax years. The election \nmay be revoked only with IRS consent. \nSee Rev. Proc. 2001-37, 2001-1 C.B. \n1327.\nLine 3. Check the box if the taxpayer is \nan “applicable foreign corporation” that \nelects to be treated as a domestic \ncorporation under section 943(e). To be \neligible, the foreign corporation must \nwaive the right to claim all benefits granted \nto it by the United States under any treaty. \nIf the election is made, the corporation will \nbe treated as a domestic corporation for \nall purposes of the Internal Revenue \nCode. However, the corporation may not \nelect to be an S corporation.\nAn “applicable foreign corporation” is a \nforeign corporation that:\n1.\nManufactures, produces, grows, or \nextracts property in the ordinary course of \nthe corporation's trade or business; or\n2.\nSubstantially all of its gross receipts \nare foreign trading gross receipts.\nOnce made, the election applies to the \ntax year made and remains in effect for all \nsubsequent years unless revoked or \nterminated. Any revocation or termination \napplies to tax years beginning after the tax \nyear during which the election was made. \nThe election will automatically terminate if \nthe corporation fails to meet either of the \nrequirements listed above. If an election is \nrevoked by the corporation or is \nautomatically terminated, the corporation \n(and any successor corporation) may not \nelect to be a domestic corporation again \nfor 5 tax years beginning with the first tax \nyear after the revocation or termination. \nSee Rev. Proc. 2001-37.\nEffect of election. For purposes of \nsection 367, a foreign corporation that has \nelected to be a domestic corporation is \ngenerally treated as transferring, as of the \nfirst day of the first tax year to which the \nelection applies, all of its assets to a \ndomestic corporation in an exchange \nunder section 354.\nException for old earnings and \nprofits of certain corporations. If the \nexception described in section 5(c)(3) of \nthe FSC Repeal and Extraterritorial \nIncome Exclusion Act of 2000 applies, \nattach a statement indicating the basis for \nyour entitlement, if any, to that exception.\nEffect of revocation or termination. \nIf a foreign corporation has elected to be a \ndomestic corporation and the election \nceases to apply for any subsequent tax \nyear, the corporation is treated as a \ndomestic corporation transferring, as of \nthe first day of the subsequent tax year to \nwhich the election no longer applies, all of \nits property to a foreign corporation in an \nexchange under section 354.\nLine 4. Before completing lines 4a and \n4b, see Foreign Economic Process \nRequirements, earlier.\nLine 5a. Enter the six-digit code that best \ndescribes the business activity for which \nthe form is being filed from the list of \nPrincipal Business Activity Codes included \nin your tax return instructions.\nLine 5b. Enter your product or product \nline that meets one of the two standards \nbelow.\nThe product or product line based on \nthe North American Industry Classification \nSystem (NAICS), or\nA recognized industry or trade usage.\nLine 5c. Check the applicable box to \nindicate the basis on which the amounts \non Form 8873 are determined using either \nthe transaction-by-transaction basis or an \nelection to group transactions. Use one of \nthe following formats.\n(1) Transaction-by-transaction. If \nyour determination is based on each \ntransaction rather than an election to \ngroup transactions, check box (1)(a), (1)\n(b), or (1)(c), depending on your preferred \nreporting format.\n(a) Aggregate on Form 8873. If you \nchoose to aggregate your transactions on \none or more Forms 8873, check box (1)(a) \nof line 5c. Aggregate on one Form 8873 \nthose transactions for which the same \nmethod is applied, provided all the \ntransactions (other than foreign sale and \nleasing income transactions) are included \nin the same product or product line \nindicated on line 5b. If a different method \nis applied to some of the transactions in \none or more of the separate product lines, \nadditional Forms 8873 must be filed.\nExample. If you have no foreign sale \nand leasing income and you apply the \n15% of foreign trade income method to all \ntransactions in three separate product \nlines, you would file three aggregate \nForms 8873. However, if you use the 1.2% \nof foreign trading gross receipts method \nfor some of the transactions in one of the \nproduct lines, you would then file four \naggregate Forms 8873.\nNote. Taxpayers that check box (1)(a) of \nline 5c may aggregate transactions on the \nsame Form 8873 only if they are applying \nthe same method (for example, 15% of \nFTI, 1.2% of FTGR, 30% of FSLI) to all \ntransactions reported on the form and the \ntransactions (other than foreign sale and \nleasing income transactions) are included \nin the same product or product line.\n(b) Aggregate on tabular schedule. \nYou may choose to aggregate your \ntransactions on a tabular schedule rather \nthan on Form 8873. To do so, file one \nForm 8873 entering only your name and \nidentifying number at the top of the form. \nAlso check box (1)(b) of line 5c. Attach a \ntabular schedule to the partially completed \nForm 8873 reporting all information as if a \nseparate form were filed for each \naggregate of transactions described in (1)\n(a) above. Also see Format of tabular \nschedules below.\nNote. To be eligible for either of the \naggregate reporting formats described in \nInstructions for Form 8873 (Rev. 9-2017)\n-3-\n", "(1)(a) or (b) above, you must maintain a \nsupporting statement that contains all \ninformation that would be reported if a \nseparate Form 8873 were filed for each \ntransaction. The supporting statement \nshould not be filed with the Form 8873.\n(c) Tabular schedule of \ntransactions. Instead of aggregate \nreporting, you may choose to report \ntransactions on a tabular schedule. File \none Form 8873 entering only your name \nand identifying number at the top of the \nform. Also check box (1)(c) of line 5c. \nAttach a tabular schedule to the partially \ncompleted Form 8873 reporting all \ninformation as if a separate Form 8873 \nwere filed for each transaction. Also see \nFormat of tabular schedules below.\n(2) Group of transactions. You may \nelect to group transactions (other than \nforeign sale and leasing income \ntransactions) by product or product line. \nThe grouping of transactions applies to all \ntransactions completed during the tax year \nfor that product or product line.\nTo make the election, complete one \nForm 8873 entering only your name and \nidentifying number at the top of the form. \nAlso check box (2) of line 5c. Attach a \ntabular schedule to the partially completed \nForm 8873 reporting all information as if a \nseparate Form 8873 were filed for each \ngroup of transactions. See Format of \ntabular schedules below.\nNote. If a grouping basis is elected, \naggregate reporting is not permitted.\nAttach Form 8873 to your tax return. \nOnce the election is made, grouping \nredeterminations are permitted until one \nyear after the later of:\n1.\nThe due date of your timely filed \nreturn (including extensions), or\n2.\nIn the event of an examination of \nyour return by the IRS, notification by the \nIRS of such examination (provided you \nagree to extend the statute of limitations \nfor assessment by 1 year).\nNote. If your foreign trading gross \nreceipts are $5 million or less for the tax \nyear, you may file a separate Form 8873 \nfor each group of transactions instead of \nfiling a tabular schedule.\nFormat of tabular schedules. If a \ntabular schedule is attached to Form \n8873, the schedule must:\nBe in spreadsheet or similar format,\nList your name and identifying number \non each numbered page,\nBe formatted in columns that \ncorrespond to each line item of Form \n8873, and\nShow totals in each column.\nPart II–Foreign Trade \nIncome and Foreign Sale \nand Leasing Income\nLines 6 through 14. Enter your foreign \ntrading gross receipts identified on lines 6 \nthrough 14 using the rules outlined under \nForeign Trading Gross Receipts, earlier.\nLine 14, column (b). Enter on this line \nonly the sum of those portions of the \namounts on lines 6, 9, 12, and 13, column \n(a), that are attributable to foreign \neconomic processes (see definition \nearlier). Because only foreign trading \ngross receipts attributable to foreign \neconomic processes are included in \nline 14, column (b), the amount entered on \nline 14, column (b), will not necessarily \nequal the total of the foreign trading gross \nreceipts amounts entered on lines 6, 9, 12, \nand 13, column (a).\nLine 17. For lines 17a through 17h, \ncompute your cost of goods sold allocated \nto your foreign trading gross receipts. See \nthe instructions for the tax return to which \nthis form is attached for basic rules for \ndetermining cost of goods sold.\nLine 19. Enter on line 19, column (a), the \ndeductions, other than those you included \nin figuring your cost of goods sold, that are \nallocable to the amount reported on \nline 15.\nEnter on line 19, column (b), the \ndeductions, other than those you included \nin figuring your cost of goods sold, that are \ndirectly allocable to the amount reported \non line 16.\nNote. Do not include your allocable \nportion of general and administrative \nexpenses on line 19, column (b).\nFor both column (a) and column (b), \nattach to Form 8873 a statement listing \nthese amounts. See the instructions for \nthe tax return to which this form is \nattached for basic rules for determining \nexpenses.\nPart III–Marginal Costing\nMarginal costing is a method under which \nonly direct production costs of producing a \nparticular product or product line are taken \ninto account for purposes of computing \nyour qualifying foreign trade income. \nComplete this section to see if you will \nbenefit by using marginal costing. If you \ndo not wish to use this method, skip Part \nIII and complete Part IV using the \ninstructions below.\nPart IV–Extraterritorial \nIncome Exclusion\nLine 45. Generally, your qualifying \nforeign trade income is based on the \ngreatest of line 33, 36, 38, 42, or 44. \nUnder the alternative computation, \nhowever, you may instead choose to enter \non line 45 the amount from any of those \nfive lines (33, 36, 38, 42, or 44). For \nexample, although line 42 may produce \nthe greatest exclusion for you, use of that \nline could eliminate or reduce the \nexclusion for a related person because of \nthe limitation under section 941(a)(3) on \nthe use of the 1.2% of foreign trading \ngross receipts method. Therefore, to \nmaximize the combined exclusion for you \nand that related person, you may prefer to \nenter on line 45 the greatest of lines 33, \n36, 38, or 44 (instead of the amount on \nline 42).\nLine 50. If you had any operations in or \nrelated to a country associated with \ncarrying out an international boycott or you \nparticipated in or cooperated with an \ninternational boycott, your extraterritorial \nincome exclusion may be reduced. See \nthe separate instructions for Form 5713, \nInternational Boycott Report, for \ndefinitions and other details and to find out \nif you are required to file Form 5713. If you \nare required to file Form 5713, also \ncomplete Schedule A (Form 5713), \nInternational Boycott Factor (Section \n999(c)(1)), and Schedule C (Form 5713), \nTax Effect of the International Boycott \nProvisions. Enter the amount from \nSchedule C (Form 5713), line 6c, on Form \n8873, line 50.\nThe exception from filing Form \n5713 that generally applies to \nforeign persons does not apply to \na foreign person that is claiming the \nextraterritorial income exclusion.\nAlso include on line 50 the total of any \nillegal bribes, kickbacks, or other \npayments (within the meaning of section \n162(c)) paid by or on behalf of the \ntaxpayer directly or indirectly to \ngovernment officials, employees, or \nagents.\nLine 52. Although the amount on line 52 \nis an exclusion from income and not a \ndeduction, include it on the “Other \ndeductions” or “Other expenses” line of \nyour tax return or schedule.\nIf you are filing Schedule C (Form \n1040), enter “Extraterritorial income \nexclusion from Form 8873” and the \namount on a line in Part V of Schedule C.\nIf you are filing Schedule E (Form \n1040), enter “Form 8873” and the amount \non the “Other” line under Expenses in Part \nI of Schedule E.\nFor filers of Form 1120, include the \namount on the “Other deductions” line of \nForm 1120 (line 26 of the 2017 Form \n1120).\nCAUTION\n!\n-4-\nInstructions for Form 8873 (Rev. 9-2017)\n", "Paperwork Reduction Act Notice.\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 and business taxpayers filing \nthis form is approved under OMB control \nnumber 1545-0074 and 1545-0123. The \nestimated burden for all other taxpayers \nwho file this form is shown below.\nRecordkeeping . . . .\n21 hr., 3 min.\nLearning about the \nlaw or the form . . . .\n1 hr., 59 min.\nPreparing the form, \ncopying, \nassembling, and \nsending the form to \nthe IRS\n. . . . . . . . .\n 2 hr., 25 min.\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. See \nthe instructions for the tax return with \nwhich this form is filed.\nInstructions for Form 8873 (Rev. 9-2017)\n-5-\n" ]
f5305rb.pdf	0417 Form 5305-RB (PDF)	https://www.irs.gov/pub/irs-pdf/f5305rb.pdf	[ "Form 5305-RB\n(Rev. April 2017)\nDepartment of the Treasury \nInternal Revenue Service \nRoth Individual Retirement Annuity Endorsement\n(Under section 408A of the Internal Revenue Code) \nDo not file \nwith the Internal \nRevenue Service \nName of issuer \nCheck if this endorsement supersedes a prior Roth IRA \nendorsement .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\nThis endorsement is made a part of the annuity contract to which it is attached, and the following provisions apply in lieu of any \nprovisions in the contract to the contrary. \nThe annuitant is establishing a Roth individual retirement annuity (Roth IRA) under section 408A to provide for his or her retirement \nand for the support of his or her beneficiaries after death. \nArticle I \nExcept in the case of a qualified rollover contribution described in section 408A(e) or a recharacterized contribution described in \nsection 408A(d)(6), the issuer will accept only cash contributions up to $5,500 per year for 2013 through 2017. For individuals who \nhave reached the age of 50 by the end of the year, the contribution limit is increased to $6,500 per year for 2013 through 2017. For \nyears after 2017, these limits will be increased to reflect a cost-of-living adjustment, if any.\nArticle II \n1. The annual contribution limit described in Article I is gradually reduced to $0 for higher income levels. For an annuitant who is \nsingle or treated as single, the annual contribution is phased out between adjusted gross income (AGI) of $118,000 and $133,000; for \na married annuitant filing jointly, between AGI of $186,000 and $196,000; and for a married annuitant filing separately, between AGI of \n$0 and $10,000. These phase-out ranges are for 2017. For years after 2017, the phase-out ranges, except for the $0 to $10,000 range, \nwill be increased to reflect a cost-of-living adjustment, if any. Adjusted gross income is defined in section 408A(c)(3).\n2. In the case of a joint return, the AGI limits in the preceding paragraph apply to the combined AGI of the annuitant and his or her \nspouse. \nArticle III \nThe annuitant’s interest in the contract is nonforfeitable and nontransferable. \nArticle IV \n1. The contract does not require fixed contributions. \n2. Any dividends (refund of contributions other than those attributable to excess contributions) arising under the contract will be \napplied (before the close of the calendar year following the year of the dividend) as contributions toward the contract. \nArticle V \n1. If the annuitant dies before his or her entire interest in the contract is distributed to him or her and the annuitant’s surviving \nspouse is not the designated beneficiary, the remaining interest in the contract will be distributed in accordance with paragraph (a) \nbelow or, if elected or there is no designated beneficiary, in accordance with paragraph (b) below. \n(a) The remaining interest in the contract will be distributed, starting by the end of the calendar year following the year of the \nannuitant’s death, over the designated beneficiary’s remaining life expectancy, or a period no longer than such remaining life \nexpectancy, as determined in the year following the death of the annuitant. Life expectancy is determined using the single life table in \nRegulations section 1.401(a)(9)-9. \n(b) The remaining interest in the contract will be distributed by the end of the calendar year containing the fifth anniversary of the \nannuitant’s death. \n2. If the annuitant’s surviving spouse is the designated beneficiary, such spouse will then be treated as the annuitant. \nArticle VI \n1. The annuitant agrees to provide the issuer with all information necessary to prepare any reports required by sections 408(i) and \n408A(d)(3)(E), Regulations sections 1.408-5 and 1.408-6, or other guidance published by the Internal Revenue Service (IRS). \n2. The issuer agrees to submit to the IRS and annuitant the reports prescribed by the IRS. \nArticle VII \nNotwithstanding any other articles which may be added or incorporated, the provisions of Articles I through IV and this sentence will \nbe controlling. Any additional articles inconsistent with section 408A, the related regulations, or other published guidance will be \ninvalid. \nCat. No. 25871H \nForm 5305-RB (Rev. 4-2017) \n", "Form 5305-RB (Rev. 4-2017) \nPage 2 \nArticle VIII \nThis endorsement will be amended as necessary to comply with the provisions of the Code, the related regulations, and other \npublished guidance. Other amendments may be made with the consent of the persons whose signatures appear on the contract. \nArticle IX \nArticle IX may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If \nprovisions are added, they must comply with applicable requirements of state law and the Internal Revenue Code and may not imply \nthat they have been reviewed or pre-approved by the IRS. \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nPurpose of Form \nForm 5305-RB is a model annuity \nendorsement that meets the \nrequirements of section 408A. However, \nonly Articles I through VIII have been \nreviewed by the IRS. A Roth individual \nretirement annuity (Roth IRA) is \nestablished after the contract, which \nincludes this endorsement, is fully \nexecuted by both the individual \n(annuitant) and the issuer. To make a \nregular contribution to a Roth IRA for a \nyear, the IRA must be established no \nlater than the due date (excluding \nextensions) of the individual’s income tax \nreturn for the year. The contract must be \nfor the exclusive benefit of the annuitant \nand his or her beneficiaries.\nDo not file Form 5305-RB with the \nIRS. Instead, keep it with your records. \nUnlike contributions to traditional \nindividual retirement arrangements, \ncontributions to a Roth IRA are not \ndeductible from the annuitant’s gross \nincome; and distributions after 5 years \nthat are made when the annuitant is \n591/2 years of age or older or on \naccount of death, disability, or the \npurchase of a home by a first-time \nhomebuyer (limited to $10,000), are \nnot includible in gross income. For more \ninformation on Roth IRAs, including the \nrequired disclosures the issuer must give \nthe annuitant, see Pub. 590-A, \nContributions to Individual Retirement \nArrangements (IRAs), and Pub. 590-B, \nDistributions from Individual Retirement \nArrangements (IRAs).\nDefinitions \nIssuer. The issuer is the insurance \ncompany providing the annuity contract. \nThe insurance company may use other \nterms besides “issuer” to refer to itself, \nsuch as, “company,” “insurer,” or “us.” \nAnnuitant. The annuitant is the person \nwho establishes the annuity contract. \nThe insurance company may use other \nterms besides “annuitant” to refer to the \nperson who establishes the annuity \ncontract, such as, “owner,” “applicant,” \n“insured,” or “you.” \nSpecific Instructions \nArticle I. The annuitant may be subject \nto a 6% tax on excess contributions if \n(1) contributions to other individual \nretirement arrangements of the annuitant \nhave been made for the same tax year, \n(2) the annuitant’s adjusted gross \nincome exceeds the applicable limits in \nArticle II for the tax year, or (3) the \nannuitant’s and spouse’s compensation \nis less than the amount contributed by \nor on behalf of them for the tax year. \nArticle V. This article describes how \ndistributions will be made from the Roth \nIRA after the annuitant’s death. Elections \nmade pursuant to this article should be \nreviewed periodically to ensure they \ncorrespond to the annuitant’s intent. \nUnder paragraph 2 of Article V, the \nannuitant’s spouse is treated as the \nowner of the Roth IRA upon the death of \nthe annuitant, rather than as the \nbeneficiary. If the spouse is to be treated \nas the beneficiary, and not the owner, an \noverriding provision should be added to \nArticle IX. \nArticle IX. Article IX and any that follow \nit may incorporate additional provisions \nthat are agreed to by the annuitant and \nissuer to complete the contract. They \nmay include, for example, definitions, \ninvestment powers, voting rights, \nexculpatory provisions, amendment and \ntermination, removal of the issuer, \nissuer’s fees, state law requirements, \nbeginning date of distributions, \naccepting only cash, treatment of \nexcess contributions, prohibited \ntransactions with the annuitant, etc. \nAttach additional pages if necessary. \nForm 5305-RB (Rev. 4-2017) \n" ]
f5305s.pdf	0417 Form 5305-S (PDF)	https://www.irs.gov/pub/irs-pdf/f5305s.pdf	[ "Form 5305-S \n(Rev. April 2017) \nDepartment of the Treasury \nInternal Revenue Service \nSIMPLE Individual Retirement Trust Account \n(Under section 408(p) of the Internal Revenue Code) \nDo not file \nwith the Internal \nRevenue Service \nName of participant \nDate of birth of participant \nAddress of participant \nCheck if transfer SIMPLE IRA \n. ▶\nCheck if amendment .\n.\n.\n. ▶\nName of trustee \nAddress or principal place of business of trustee \nThe participant named above is establishing a savings incentive match plan for employees of small employers individual retirement account \n(SIMPLE IRA) under sections 408(a) and 408(p) to provide for his or her retirement and for the support of his or her beneficiaries after death. \nThe trustee named above has given the participant the disclosure statement required by Regulations section 1.408-6. \nThe participant and the trustee make the following agreement. \nArticle I \nThe trustee will accept cash contributions made on behalf of the participant by the participant’s employer under the terms of a SIMPLE IRA plan \ndescribed in section 408(p). In addition, the trustee will accept transfers or rollovers from other SIMPLE IRAs of the participant and, after the 2-year \nperiod of participation defined in section 72(t)(6), transfers or rollovers from any eligible retirement plan (as defined in section 402(c)(8)(B)) other than a \nRoth IRA or a designated Roth account. No other contributions will be accepted by the trustee.\nArticle II \nThe participant’s interest in the balance in the trust account is nonforfeitable. \nArticle III \n1. No part of the trust account funds may be invested in life insurance contracts, nor may the assets of the trust account be commingled with \nother property except in a common trust fund or common investment fund (within the meaning of section 408(a)(5)). \n2. No part of the trust account funds may be invested in collectibles (within the meaning of section 408(m)) except as otherwise permitted by \nsection 408(m)(3), which provides an exception for certain gold, silver, and platinum coins, coins issued under the laws of any state, and certain \nbullion. \nArticle IV \n1. Notwithstanding any provision of this agreement to the contrary, the distribution of the participant’s interest in the trust account shall be \nmade in accordance with the following requirements and shall otherwise comply with section 408(a)(6) and the regulations thereunder, the \nprovisions of which are herein incorporated by reference. \n2. The participant’s entire interest in the trust account must be, or begin to be, distributed not later than the participant’s required beginning \ndate, April 1 following the calendar year in which the participant reaches age 701/2. By that date, the participant may elect, in a manner \nacceptable to the trustee, to have the balance in the trust account distributed in: \n(a) A single sum or \n(b) Payments over a period not longer than the life of the participant or the joint lives of the participant and his or her designated beneficiary. \n3. If the participant dies before his or her entire interest is distributed to him or her, the remaining interest will be distributed as follows. \n(a) If the participant dies on or after the required beginning date and: \n(i) The designated beneficiary is the participant’s surviving spouse, the remaining interest will be distributed over the surviving spouse’s life \nexpectancy as determined each year until such spouse’s death, or over the period in paragraph (a)(iii) below if longer. Any interest remaining \nafter the spouse’s death will be distributed over such spouse’s remaining life expectancy as determined in the year of the spouse’s death and \nreduced by 1 for each subsequent year, or, if distributions are being made over the period in paragraph (a)(iii) below, over such period. \n(ii) The designated beneficiary is not the participant’s surviving spouse, the remaining interest will be distributed over the beneficiary’s \nremaining life expectancy as determined in the year following the death of the participant and reduced by 1 for each subsequent year, or over \nthe period in paragraph (a)(iii) below if longer. \n(iii) There is no designated beneficiary, the remaining interest will be distributed over the remaining life expectancy of the participant as \ndetermined in the year of the participant’s death and reduced by 1 for each subsequent year. \n(b) If the participant dies before the required beginning date, the remaining interest will be distributed in accordance with paragraph (i) below or, if \nelected or there is no designated beneficiary, in accordance with paragraph (ii) below.\n(i) The remaining interest will be distributed in accordance with paragraphs (a)(i) and (a)(ii) above (but not over the period in paragraph (a)(iii), \neven if longer), starting by the end of the calendar year following the year of the participant’s death. If, however, the designated beneficiary is \nthe participant’s surviving spouse, then this distribution is not required to begin before the end of the calendar year in which the participant \nwould have reached age 701/2. But, in such case, if the participant’s surviving spouse dies before distributions are required to begin, then the \nremaining interest will be distributed in accordance with paragraph (a)(ii) above (but not over the period in paragraph (a)(iii), even if longer), over such \nspouse’s designated beneficiary’s life expectancy, or in accordance with paragraph (ii) below if there is no such designated beneficiary. \n(ii) The remaining interest will be distributed by the end of the calendar year containing the fifth anniversary of the participant’s death. \n4. If the participant dies before his or her entire interest has been distributed and if the designated beneficiary is not the participant’s surviving \nspouse, no additional contributions may be accepted in the account. \n5. The minimum amount that must be distributed each year, beginning with the year containing the participant’s required beginning date, is \nknown as the “required minimum distribution” and is determined as follows. \n(a) The required minimum distribution under paragraph 2(b) for any year, beginning with the year the participant reaches age 701/2, is the \nparticipant’s account value at the close of business on December 31 of the preceding year divided by the distribution period in the uniform \nCat. No. 23699N \nForm 5305-S (Rev. 4-2017) \nAccount number \n", "Form 5305-S (Rev. 4-2017) \nPage 2 \nlifetime table in Regulations section 1.401(a)(9)-9. However, if the participant’s designated beneficiary is his or her surviving spouse, the required \nminimum distribution for a year shall not be more than the participant’s account value at the close of business on December 31 of the preceding \nyear divided by the number in the joint and last survivor table in Regulations section 1.401(a)(9)-9. The required minimum distribution for a year \nunder this paragraph (a) is determined using the participant’s (or, if applicable, the participant and spouse’s) attained age (or ages) in the year. \n(b) The required minimum distribution under paragraphs 3(a) and 3(b)(i) for a year, beginning with the year following the year of the \nparticipant’s death (or the year the participant would have reached age 701/2, if applicable under paragraph 3(b)(i)) is the account value at the \nclose of business on December 31 of the preceding year divided by the life expectancy (in the single life table in Regulations section \n1.401(a)(9)-9) of the individual specified in such paragraphs 3(a) and 3(b)(i). \n(c) The required minimum distribution for the year the participant reaches age 701/2 can be made as late as April 1 of the following year. The \nrequired minimum distribution for any other year must be made by the end of such year. \n6. The owner of two or more IRAs (other than Roth IRAs) may satisfy the minimum distribution requirements described above by taking from \none IRA the amount required to satisfy the requirement for another in accordance with the regulations under section 408(a)(6). \nArticle V \n1. The participant agrees to provide the trustee with all information necessary to prepare any reports required by sections 408(i) and 408(l)(2) \nand Regulations sections 1.408-5 and 1.408-6. \n2. The trustee agrees to submit to the Internal Revenue Service (IRS) and participant the reports prescribed by the IRS. \n3. The trustee also agrees to provide the participant’s employer the summary description described in section 408(l)(2) unless this SIMPLE IRA \nis a transfer SIMPLE IRA. \nArticle VI \nNotwithstanding any other articles which may be added or incorporated, the provisions of Articles I through III and this sentence will be \ncontrolling. Any additional articles inconsistent with sections 408(a) and 408(p) and the related regulations will be invalid. \nArticle VII \nThis agreement will be amended as necessary to comply with the provisions of the Code and the related regulations. Other amendments may \nbe made with the consent of the persons whose signatures appear below. \nArticle VIII \nArticle VIII may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If provisions are \nadded, they must comply with applicable requirements of state law and the Internal Revenue Code and may not imply that they have been reviewed or \npre-approved by the IRS. \nParticipant’s signature \nDate \n(If an individual other than the participant signs this form for the participant, indicate the individual’s relationship to the participant.) \nTrustee’s signature \nDate \nWitness’ signature \n(Use only if signature of the participant or the trustee is required to be witnessed.) \nDate \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nPurpose of Form \nForm 5305-S is a model trust account \nagreement that meets the requirements of \nsections 408(a) and 408(p). However, only \nArticles I through VII have been reviewed by \nthe IRS. A SIMPLE individual retirement \naccount (SIMPLE IRA) is established after the \nform is fully executed by both the individual \n(participant) and the trustee. This account \nmust be created in the United States for the \nexclusive benefit of the participant and his or \nher beneficiaries. \nDo not file Form 5305-S with the IRS. \nInstead, keep it with your records. \nFor more information on SIMPLE IRAs, \nincluding the required disclosures the trustee \nmust give the participant, see Pub. 590-A, \nContributions to Individual Retirement \nArrangements (IRAs); Pub. 590-B, \nDistributions from Individual Retirement \nArrangements (IRAs); and Pub 560, \nRetirement Plans for Small Business (SEP, \nSIMPLE, and Qualified Plans).\nDefinitions \nParticipant. The participant is the person \nwho establishes the trust account. \nTrustee. The trustee must be a bank or \nsavings and loan association, as defined in \nsection 408(n), or any person who has the \napproval of the IRS to act as trustee. \nTransfer SIMPLE IRA \nThis SIMPLE IRA is a “transfer SIMPLE IRA” \nif it is not the original recipient of \ncontributions under any SIMPLE IRA plan. \nThe summary description requirements of \nsection 408(l)(2) do not apply to transfer \nSIMPLE IRAs. \nSpecific Instructions \nArticle IV. Distributions made under this \narticle may be made in a single sum, periodic \npayment, or a combination of both. The \ndistribution option should be reviewed in the \nyear the participant reaches age 701/2 to \nensure that the requirements of section \n408(a)(6) have been met. \nArticle VIII. Article VIII and any that follow it \nmay incorporate additional provisions that are \nagreed to by the participant and trustee to \ncomplete the agreement. They may include, \nfor example, definitions, investment powers, \nvoting rights, exculpatory provisions, \namendment and termination, removal of the \ntrustee, trustee’s fees, state law \nrequirements, beginning date of distributions, \naccepting only cash, treatment of excess \ncontributions, prohibited transactions with the \nparticipant, etc. Attach additional pages if \nnecessary. \nForm 5305-S (Rev. 4-2017) \n" ]
f5305a.pdf	0417 Form 5305-A (PDF)	https://www.irs.gov/pub/irs-pdf/f5305a.pdf	[ "Form 5305-A\n(Rev. April 2017)\nDepartment of the Treasury \nInternal Revenue Service \nTraditional Individual Retirement Custodial Account\n(Under section 408(a) of the Internal Revenue Code) \nDo not file \nwith the Internal \nRevenue Service \nName of depositor \nDate of birth of depositor \nAddress of depositor \nCheck if amendment \n.\n.\n.\n ▶\nName of custodian \nAddress or principal place of business of custodian \nThe depositor named above is establishing a traditional individual retirement account under section 408(a) to provide for his or her retirement and \nfor the support of his or her beneficiaries after death. \nThe custodian named above has given the depositor the disclosure statement required by Regulations section 1.408-6. \nThe depositor has assigned the custodial account\n dollars ($ \n) in cash. \nThe depositor and the custodian make the following agreement. \nArticle I \nExcept in the case of a rollover contribution described in section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), an employer contribution to a \nsimplified employee pension plan as described in section 408(k), or a recharacterized contribution described in section 408A(d)(6), the custodian will \naccept only cash contributions up to $5,500 per year for 2013 through 2017. For individuals who have reached the age of 50 by the end of the year, the \ncontribution limit is increased to $6,500 per year for 2013 through 2017. For years after 2017, these limits will be increased to reflect a cost-of-living \nadjustment, if any.\nArticle II \nThe depositor’s interest in the balance in the custodial account is nonforfeitable. \nArticle III \n1. No part of the custodial account funds may be invested in life insurance contracts, nor may the assets of the custodial account be commingled \nwith other property except in a common trust fund or common investment fund (within the meaning of section 408(a)(5)). \n2. No part of the custodial account funds may be invested in collectibles (within the meaning of section 408(m)) except as otherwise permitted by \nsection 408(m)(3), which provides an exception for certain gold, silver, and platinum coins, coins issued under the laws of any state, and certain bullion. \nArticle IV \n1. Notwithstanding any provision of this agreement to the contrary, the distribution of the depositor’s interest in the custodial account shall be made \nin accordance with the following requirements and shall otherwise comply with section 408(a)(6) and the regulations thereunder, the provisions of \nwhich are herein incorporated by reference. \n2. The depositor’s entire interest in the custodial account must be, or begin to be, distributed not later than the depositor’s required beginning date, \nApril 1 following the calendar year in which the depositor reaches age 701/2. By that date, the depositor may elect, in a manner acceptable to the \ncustodian, to have the balance in the custodial account distributed in: \n(a) A single sum or \n(b) Payments over a period not longer than the life of the depositor or the joint lives of the depositor and his or her designated beneficiary. \n3. If the depositor dies before his or her entire interest is distributed to him or her, the remaining interest will be distributed as follows: \n(a) If the depositor dies on or after the required beginning date and: \n(i) The designated beneficiary is the depositor’s surviving spouse, the remaining interest will be distributed over the surviving spouse’s life \nexpectancy as determined each year until such spouse’s death, or over the period in paragraph (a)(iii) below if longer. Any interest remaining after the \nspouse’s death will be distributed over such spouse’s remaining life expectancy as determined in the year of the spouse’s death and reduced by 1 for \neach subsequent year, or, if distributions are being made over the period in paragraph (a)(iii) below, over such period. \n(ii) The designated beneficiary is not the depositor’s surviving spouse, the remaining interest will be distributed over the beneficiary’s remaining \nlife expectancy as determined in the year following the death of the depositor and reduced by 1 for each subsequent year, or over the period in \nparagraph (a)(iii) below if longer. \n(iii) There is no designated beneficiary, the remaining interest will be distributed over the remaining life expectancy of the depositor as \ndetermined in the year of the depositor’s death and reduced by 1 for each subsequent year. \n(b) If the depositor dies before the required beginning date, the remaining interest will be distributed in accordance with paragraph (i) below or, if \nelected or there is no designated beneficiary, in accordance with paragraph (ii) below. \n(i) The remaining interest will be distributed in accordance with paragraphs (a)(i) and (a)(ii) above (but not over the period in paragraph (a)(iii), \neven if longer), starting by the end of the calendar year following the year of the depositor’s death. If, however, the designated beneficiary is the \ndepositor’s surviving spouse, then this distribution is not required to begin before the end of the calendar year in which the depositor would have \nreached age 701/2. But, in such case, if the depositor’s surviving spouse dies before distributions are required to begin, then the remaining interest will \nbe distributed in accordance with paragraph (a)(ii) above (but not over the period in paragraph (a)(iii), even if longer), over such spouse’s designated \nbeneficiary’s life expectancy, or in accordance with paragraph (ii) below if there is no such designated beneficiary. \n(ii) The remaining interest will be distributed by the end of the calendar year containing the fifth anniversary of the depositor’s death. \n4. If the depositor dies before his or her entire interest has been distributed and if the designated beneficiary is not the depositor’s surviving spouse, \nno additional contributions may be accepted in the account. \nCat. No. 11820G \nForm 5305-A (Rev. 4-2017) \nAccount number \n", "Form 5305-A (Rev. 4-2017) \nPage 2 \n5. The minimum amount that must be distributed each year, beginning with the year containing the depositor’s required beginning date, is known as \nthe “required minimum distribution” and is determined as follows. \n(a) The required minimum distribution under paragraph 2(b) for any year, beginning with the year the depositor reaches age 701/2, is the \ndepositor’s account value at the close of business on December 31 of the preceding year divided by the distribution period in the uniform lifetime table \nin Regulations section 1.401(a)(9)-9. However, if the depositor’s designated beneficiary is his or her surviving spouse, the required minimum \ndistribution for a year shall not be more than the depositor’s account value at the close of business on December 31 of the preceding year divided by \nthe number in the joint and last survivor table in Regulations section 1.401(a)(9)-9. The required minimum distribution for a year under this paragraph (a) \nis determined using the depositor’s (or, if applicable, the depositor and spouse’s) attained age (or ages) in the year. \n(b) The required minimum distribution under paragraphs 3(a) and 3(b)(i) for a year, beginning with the year following the year of the depositor’s \ndeath (or the year the depositor would have reached age 701/2, if applicable under paragraph 3(b)(i)) is the account value at the close of business on \nDecember 31 of the preceding year divided by the life expectancy (in the single life table in Regulations section 1.401(a)(9)-9) of the individual specified \nin such paragraphs 3(a) and 3(b)(i). \n(c) The required minimum distribution for the year the depositor reaches age 701/2 can be made as late as April 1 of the following year. The \nrequired minimum distribution for any other year must be made by the end of such year. \n6. The owner of two or more traditional IRAs may satisfy the minimum distribution requirements described above by taking from one traditional IRA \nthe amount required to satisfy the requirement for another in accordance with the regulations under section 408(a)(6). \nArticle V \n1. The depositor agrees to provide the custodian with all information necessary to prepare any reports required by section 408(i) and Regulations \nsections 1.408-5 and 1.408-6. \n2. The custodian agrees to submit to the Internal Revenue Service (IRS) and depositor the reports prescribed by the IRS. \nArticle VI \nNotwithstanding any other articles which may be added or incorporated, the provisions of Articles I through III and this sentence will be controlling. \nAny additional articles inconsistent with section 408(a) and the related regulations will be invalid. \nArticle VII \nThis agreement will be amended as necessary to comply with the provisions of the Code and the related regulations. Other amendments may be \nmade with the consent of the persons whose signatures appear below. \nArticle VIII \nArticle VIII may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If provisions are added, \nthey must comply with applicable requirements of state law and the Internal Revenue Code and may not imply that they have been reviewed or pre-\napproved by the IRS. \nDepositor’s signature \nDate \nCustodian’s signature \nDate \nWitness’ signature \nDate \n(Use only if signature of the depositor or the custodian is required to be witnessed.) \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nPurpose of Form \nForm 5305-A is a model custodial account \nagreement that meets the requirements of \nsection 408(a) However, only Articles I \nthrough VII have been reviewed by the IRS. A \ntraditional individual retirement account \n(traditional IRA) is established after the form is \nfully executed by both the individual \n(depositor) and the custodian. To make a \nregular contribution to a traditional IRA for a \nyear, the IRA must be established no later \nthan the due date of the individual’s income \ntax return for the tax year (excluding \nextensions). This account must be created in \nthe United States for the exclusive benefit of \nthe depositor and his or her beneficiaries. \nDo not file Form 5305-A with the IRS. \nInstead, keep it with your records. \nFor more information on IRAs, including the \nrequired disclosures the custodian must give \nthe depositor, see Pub. 590-A, Contributions \nto Individual Retirement Arrangements (IRAs), \nand Pub. 590-B, Distributions from Individual \nRetirement Arrangements (IRAs).\nDefinitions \nCustodian. The custodian must be a bank or \nsavings and loan association, as defined in \nsection 408(n), or any person who has the \napproval of the IRS to act as custodian. \nDepositor. The depositor is the person who \nestablishes the custodial account. \nTraditional IRA for Nonworking \nSpouse \nForm 5305-A may be used to establish the \nIRA custodial account for a nonworking \nspouse. \nContributions to an IRA custodial account \nfor a nonworking spouse must be made to a \nseparate IRA custodial account established \nby the nonworking spouse. \nSpecific Instructions \nArticle IV. Distributions made under this \narticle may be made in a single sum, periodic \npayment, or a combination of both. The \ndistribution option should be reviewed in the \nyear the depositor reaches age 701/2 to \nensure that the requirements of section 408(a)\n(6) have been met. \nArticle VIII. Article VIII and any that follow it \nmay incorporate additional provisions that are \nagreed to by the depositor and custodian to \ncomplete the agreement. They may include, for \nexample, definitions, investment powers, voting \nrights, exculpatory provisions, amendment and \ntermination, removal of the custodian, \ncustodian’s fees, state law requirements, \nbeginning date of distributions, accepting only \ncash, treatment of excess contributions, \nprohibited transactions with the depositor, etc. \nAttach additional pages if necessary. \nForm 5305-A (Rev. 4-2017) \n" ]
f5305.pdf	0417 Form 5305 (PDF)	https://www.irs.gov/pub/irs-pdf/f5305.pdf	[ "Form 5305\n(Rev. April 2017)\nDepartment of the Treasury \nInternal Revenue Service\nTraditional Individual Retirement Trust Account\n(Under section 408(a) of the Internal Revenue Code)\nDo not file \nwith the Internal \nRevenue Service\nName of grantor\nDate of birth of grantor\nAccount number\nAddress of grantor\nCheck if amendment .\n.\n. ▶\nName of trustee\nAddress or principal place of business of trustee\nThe grantor named above is establishing a traditional individual retirement account under section 408(a) to provide for his or her retirement and for \nthe support of his or her beneficiaries after death.\nThe trustee named above has given the grantor the disclosure statement required by Regulations section 1.408-6.\nThe grantor has assigned the trust\ndollars ($\n) in cash.\nThe grantor and the trustee make the following agreement.\nArticle I\nExcept in the case of a rollover contribution described in section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 457(e)(16), an employer contribution to a \nsimplified employee pension plan as described in section 408(k) or a recharacterized contribution described in section 408A(d)(6), the trustee will \naccept only cash contributions up to $5,500 per year for 2013 through 2017. For individuals who have reached the age of 50 by the end of the year, the \ncontribution limit is increased to $6,500 per year for 2013 through 2017. For years after 2017, these limits will be increased to reflect a cost-of-living \nadjustment, if any.\nArticle II\nThe grantor’s interest in the balance in the trust account is nonforfeitable.\nArticle III\n1. No part of the trust account funds may be invested in life insurance contracts, nor may the assets of the trust account be commingled with other \nproperty except in a common trust fund or common investment fund (within the meaning of section 408(a)(5)).\n2. No part of the trust account funds may be invested in collectibles (within the meaning of section 408(m)) except as otherwise permitted by section \n408(m)(3), which provides an exception for certain gold, silver, and platinum coins, coins issued under the laws of any state, and certain bullion.\nArticle IV\n1. Notwithstanding any provision of this agreement to the contrary, the distribution of the grantor’s interest in the trust account shall be made in \naccordance with the following requirements and shall otherwise comply with section 408(a)(6) and the regulations thereunder, the provisions of which \nare herein incorporated by reference.\n2. The grantor’s entire interest in the trust account must be, or begin to be, distributed not later than the grantor’s required beginning date, April 1 \nfollowing the calendar year in which the grantor reaches age 70½. By that date, the grantor may elect, in a manner acceptable to the trustee, to have \nthe balance in the trust account distributed in:\n(a) A single sum or\n(b) Payments over a period not longer than the life of the grantor or the joint lives of the grantor and his or her designated beneficiary.\n3. If the grantor dies before his or her entire interest is distributed to him or her, the remaining interest will be distributed as follows:\n(a) If the grantor dies on or after the required beginning date and:\n(i) The designated beneficiary is the grantor’s surviving spouse, the remaining interest will be distributed over the surviving spouse’s life \nexpectancy, as determined each year until such spouse’s death, or over the period in paragraph (a)(iii) below if longer. Any interest remaining after the \nspouse’s death will be distributed over such spouse’s remaining life expectancy as determined in the year of the spouse’s death and reduced by 1 for \neach subsequent year, or, if distributions are being made over the period in paragraph (a)(iii) below, over such period.\n(ii) The designated beneficiary is not the grantor’s surviving spouse, the remaining interest will be distributed over the beneficiary’s remaining life \nexpectancy as determined in the year following the death of the grantor and reduced by 1 for each subsequent year, or over the period in paragraph \n(a)(iii) below if longer.\n(iii) There is no designated beneficiary, the remaining interest will be distributed over the remaining life expectancy of the grantor as determined \nin the year of the grantor’s death and reduced by 1 for each subsequent year.\n(b) If the grantor dies before the required beginning date, the remaining interest will be distributed in accordance with paragraph (i) below or, if \nelected or there is no designated beneficiary, in accordance with paragraph (ii) below:\n4. If the grantor dies before his or her entire interest has been distributed and if the designated beneficiary is not the grantor’s surviving spouse, no \nadditional contributions may be accepted in the account.\n(i) The remaining interest will be distributed in accordance with paragraphs (a)(i) and (a)(ii) above (but not over the period in paragraph (a)(iii), \neven if longer), starting by the end of the calendar year following the year of the grantor’s death. If, however, the designated beneficiary is the grantor’s \nsurviving spouse, then this distribution is not required to begin before the end of the calendar year in which the grantor would have reached age 70½. \nBut, in such case, if the grantor’s surviving spouse dies before distributions are required to begin, then the remaining interest will be distributed in \naccordance with paragraph (a)(ii) above (but not over the period in paragraph (a)(iii), even if longer), over such spouse’s designated beneficiary’s life \nexpectancy, or in accordance with paragraph (ii) below if there is no such designated beneficiary.\n(ii) The remaining interest will be distributed by the end of the calendar year containing the fifth anniversary of the grantor’s death.\n5. The minimum amount that must be distributed each year, beginning with the year containing the grantor’s required beginning date, is known as \nthe “required minimum distribution” and is determined as follows.\nCat. No. 11810K\nForm 5305 (Rev. 4-2017)\n", "Version A, Cycle 2\nForm 5305 (Rev. 4-2017)\nPage 2\n(a) The required minimum distribution under paragraph 2(b) for any year, beginning with the year the grantor reaches age 70½, is the grantor’s \naccount value at the close of business on December 31 of the preceding year divided by the distribution period in the uniform lifetime table in \nRegulations section 1.401(a)(9)-9. However, if the grantor’s designated beneficiary is his or her surviving spouse, the required minimum distribution for \na year shall not be more than the grantor’s account value at the close of business on December 31 of the preceding year divided by the number in the \njoint and last survivor table in Regulations section 1.401(a)(9)-9. The required minimum distribution for a year under this paragraph (a) is determined \nusing the grantor’s (or, if applicable, the grantor and spouse’s) attained age (or ages) in the year.\n(b) The required minimum distribution under paragraphs 3(a) and 3(b)(i) for a year, beginning with the year following the year of the grantor’s death \n(or the year the grantor would have reached age 70½, if applicable under paragraph 3(b)(i)) is the account value at the close of business on December \n31 of the preceding year divided by the life expectancy (in the single life table in Regulations section 1.401(a)(9)-9) of the individual specified in such \nparagraphs 3(a) and 3(b)(i).\n(c) The required minimum distribution for the year the grantor reaches age 70½ can be made as late as April 1 of the following year. The required \nminimum distribution for any other year must be made by the end of such year.\n6. The owner of two or more traditional IRAs may satisfy the minimum distribution requirements described above by taking from one traditional IRA \nthe amount required to satisfy the requirement for another in accordance with the regulations under section 408(a)(6).\nArticle V\n1. The grantor agrees to provide the trustee with all information necessary to prepare any reports required by section 408(i) and Regulations sections \n1.408-5 and 1.408-6.\n2. The trustee agrees to submit to the Internal Revenue Service (IRS) and grantor the reports prescribed by the IRS.\nArticle VI\nNotwithstanding any other articles which may be added or incorporated, the provisions of Articles I through III and this sentence will be controlling. \nAny additional articles inconsistent with section 408(a) and the related regulations will be invalid.\nArticle VII\nThis agreement will be amended as necessary to comply with the provisions of the Code and the related regulations. Other amendments may be \nmade with the consent of the persons whose signatures appear below.\nArticle VIII\nArticle VIII may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If provisions are added, \nthey must comply with applicable requirements of state law and the Internal Revenue Code and may not imply that they have been reviewed or pre-\napproved by the IRS.\nGrantor’s signature\nDate\nTrustee’s signature\nDate\nWitness’ signature\n(Use only if signature of the grantor or the trustee is required to be witnessed.)\nDate\nGeneral Instructions\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nPurpose of Form\nForm 5305 is a model trust account \nagreement that meets the requirements of \nsection 408(a). However, only Articles I \nthrough VII have been reviewed by the IRS. A \ntraditional individual retirement account \n(traditional IRA) is established after the form is \nfully executed by both the individual (grantor) \nand the trustee. To make a regular \ncontribution to a traditional IRA for a year, the \nIRA must be established no later than the due \ndate (excluding extensions) of the individual’s \nincome tax return for the year. This account \nmust be created in the United States for the \nexclusive benefit of the grantor and his or her \nbeneficiaries.\nDo not file Form 5305 with the IRS. Instead, \nkeep it with your records.\nFor more information on IRAs, including the \nrequired disclosures the trustee must give the \ngrantor, see Pub. 590-A, Contributions to \nIndividual Retirement Arrangements (IRAs), \nand Pub. 590-B, Distributions from Individual \nRetirement Arrangements (IRAs).\nDefinitions\nTrustee. The trustee must be a bank or \nsavings and loan association, as defined in \nsection 408(n), or any person who has the \napproval of the IRS to act as trustee.\nGrantor. The grantor is the person who \nestablishes the trust account.\nTraditional IRA for Nonworking \nSpouse\nForm 5305 may be used to establish the IRA \ntrust for a nonworking spouse.\nContributions to an IRA trust account for a \nnonworking spouse must be made to a\nseparate IRA trust account established by the \nnonworking spouse.\nSpecific Instructions\nArticle IV. Distributions made under this \narticle may be made in a single sum, periodic \npayment, or a combination of both. The \ndistribution option should be reviewed in the \nyear the grantor reaches age 70½ to ensure \nthat the requirements of section 408(a)(6) \nhave been met.\nArticle VIII. Article VIII and any that follow it \nmay incorporate additional provisions that are \nagreed to by the grantor and trustee to \ncomplete the agreement. They may include, \nfor example, definitions, investment powers, \nvoting rights, exculpatory provisions, \namendment and termination, removal of the \ntrustee, trustee’s fees, state law requirements, \nbeginning date of distributions, accepting only \ncash, treatment of excess contributions, \nprohibited transactions with the grantor, etc. \nAttach additional pages if necessary.\nForm 5305 (Rev. 4-2017)\n" ]
f5305r.pdf	0417 Form 5305-R (PDF)	https://www.irs.gov/pub/irs-pdf/f5305r.pdf	[ "Form 5305-R\n(Rev. April 2017)\nDepartment of the Treasury \nInternal Revenue Service \nRoth Individual Retirement Trust Account\n(Under section 408A of the Internal Revenue Code) \nDo not file \nwith the Internal \nRevenue Service \nName of grantor \nDate of birth of grantor \nAccount number \nAddress of grantor \nCheck if amendment .\n.\n.\n ▶\nName of trustee \nAddress or principal place of business of trustee \nThe grantor named above is establishing a Roth individual retirement account (Roth IRA) under section 408A to provide for his or \nher retirement and for the support of his or her beneficiaries after death. \nThe trustee named above has given the grantor the disclosure statement required by Regulations section 1.408-6. \nThe grantor has assigned the trust . \n$ \nThe grantor and the trustee make the following agreement. \nArticle I \nExcept in the case of a qualified rollover contribution described in section 408A(e) or a recharacterized contribution described in \nsection 408A(d)(6), the trustee will accept only cash contributions up to $5,500 per year for 2013 through 2017. For individuals who \nhave reached the age of 50 by the end of the year, the contribution limit is increased to $6,500 per year for 2013 through 2017. For \nyears after 2017, these limits will be increased to reflect a cost-of-living adjustment, if any.\nArticle II \n1. The annual contribution limit described in Article I is gradually reduced to $0 for higher income levels. For a grantor who is single \nor treated as single, the annual contribution is phased out between adjusted gross income (AGI) of $118,000 and $133,000; for a \nmarried grantor filing jointly, between AGI of $186,000 and $196,000; and for a married grantor filing separately, between AGI of $0 \nand $10,000. These phase-out ranges are for 2017. For years after 2017, the phase-out ranges, except for the $0 to $10,000 range, \nwill be increased to reflect a cost-of-living adjustment, if any. Adjusted gross income is defined in section 408A(c)(3). \n2. In the case of a joint return, the AGI limits in the preceding paragraph apply to the combined AGI of the grantor and his or her \nspouse.\nArticle III \nThe grantor’s interest in the balance in the trust account is nonforfeitable. \nArticle IV \n1. No part of the trust account funds may be invested in life insurance contracts, nor may the assets of the trust account be \ncommingled with other property except in a common trust fund or common investment fund (within the meaning of section 408(a)(5)). \n2. No part of the trust account funds may be invested in collectibles (within the meaning of section 408(m)) except as otherwise \npermitted by section 408(m)(3), which provides an exception for certain gold, silver, and platinum coins, coins issued under the laws \nof any state, and certain bullion. \nArticle V \n1. If the grantor dies before his or her entire interest is distributed to him or her and the grantor’s surviving spouse is not the \ndesignated beneficiary, the remaining interest will be distributed in accordance with paragraph (a) below or, if elected or there is no \ndesignated beneficiary, in accordance with paragraph (b) below. \n(a) The remaining interest will be distributed, starting by the end of the calendar year following the year of the grantor’s death, over \nthe designated beneficiary’s remaining life expectancy as determined in the year following the death of the grantor. \n(b) The remaining interest will be distributed by the end of the calendar year containing the fifth anniversary of the grantor’s death. \n2. The minimum amount that must be distributed each year under paragraph 1(a) above is the account value at the close of \nbusiness on December 31 of the preceding year divided by the life expectancy (in the single life table in Regulations section \n1.401(a)(9)-9) of the designated beneficiary using the attained age of the beneficiary in the year following the year of the grantor’s \ndeath and subtracting 1 from the divisor for each subsequent year. \n3. If the grantor’s surviving spouse is the designated beneficiary, such spouse will then be treated as the grantor. \nArticle VI \n1. The grantor agrees to provide the trustee with all information necessary to prepare any reports required by sections 408(i) and \n408A(d)(3)(E), Regulations sections 1.408-5 and 1.408-6, or other guidance published by the Internal Revenue Service (IRS). \n2. The trustee agrees to submit to the IRS and grantor the reports prescribed by the IRS. \nCat. No. 25093N \nForm 5305-R (Rev. 4-2017) \n", "Form 5305-R (Rev. 4-2017) \nPage 2 \nArticle VII \nNotwithstanding any other articles which may be added or incorporated, the provisions of Articles I through IV and this sentence will \nbe controlling. Any additional articles inconsistent with section 408A, the related regulations, and other published guidance will be \ninvalid. \nArticle VIII \nThis agreement will be amended as necessary to comply with the provisions of the Code, the related regulations, and other \npublished guidance. Other amendments may be made with the consent of the persons whose signatures appear below. \nArticle IX \nArticle IX may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If \nprovisions are added, they must comply with applicable requirements of state law and the Internal Revenue Code and may not imply \nthat they have been reviewed or pre-approved by the IRS. \nGrantor’s signature \nDate \nTrustee’s signature \nDate \nWitness’ signature \nDate \n(Use only if signature of the grantor or the trustee is required to be witnessed.) \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nPurpose of Form \nForm 5305-R is a model trust account \nagreement that meets the requirements \nof section 408A. However, only Articles I \nthrough VIII have been reviewed by the \nIRS. A Roth individual retirement \naccount (Roth IRA) is established after \nthe form is fully executed by both the \nindividual (grantor) and the trustee. This \naccount must be created in the United \nStates for the exclusive benefit of the \ngrantor and his or her beneficiaries. \nDo not file Form 5305-R with the IRS. \nInstead, keep it with your records. \nUnlike contributions to traditional \nindividual retirement arrangements, \ncontributions to a Roth IRA are not \ndeductible from the grantor’s gross \nincome; and distributions after 5 years \nthat are made when the grantor is 591/2 \nyears of age or older or on account of \ndeath, disability, or the purchase of a \nhome by a first-time homebuyer (limited \nto $10,000), are not includible in gross \nincome. For more information on Roth \nIRAs, including the required disclosures \nthe trustee must give the grantor, see \nPub. 590-A, Contributions to Individual \nRetirement Arrangements (IRAs), and \nPub. 590-B, Distributions from Individual \nRetirement Arrangements (IRAs).\nDefinitions \nTrustee. The trustee must be a bank or \nsavings and loan association, as defined \nin section 408(n), or any person who has \nthe approval of the IRS to act as trustee. \nGrantor. The grantor is the person who \nestablishes the trust account. \nSpecific Instructions \nArticle I. The grantor may be subject to \na 6% tax on excess contributions if \n(1) contributions to other individual \nretirement arrangements of the grantor \nhave been made for the same tax year, \n(2) the grantor’s adjusted gross income \nexceeds the applicable limits in Article II \nfor the tax year, or (3) the grantor’s and \nspouse’s compensation is less than the \namount contributed by or on behalf of \nthem for the tax year. \nArticle V. This article describes how \ndistributions will be made from the Roth \nIRA after the grantor’s death. Elections \nmade pursuant to this article should be \nreviewed periodically to ensure they \ncorrespond to the grantor’s intent. Under \nparagraph 3 of Article V, the grantor’s \nspouse is treated as the owner of the \nRoth IRA upon the death of the grantor, \nrather than as the beneficiary. If the \nspouse is to be treated as the \nbeneficiary, and not the owner, an \noverriding provision should be added to \nArticle IX. \nArticle IX. Article IX and any that follow \nit may incorporate additional provisions \nthat are agreed to by the grantor and \ntrustee to complete the agreement. They \nmay include, for example, definitions, \ninvestment powers, voting rights, \nexculpatory provisions, amendment and \ntermination, removal of the trustee, \ntrustee’s fees, state law requirements, \nbeginning date of distributions, \naccepting only cash, treatment of \nexcess contributions, prohibited \ntransactions with the grantor, etc. Attach \nadditional pages if necessary. \nForm 5305-R (Rev. 4-2017) \n" ]
f5305ra.pdf	0417 Form 5305-RA (PDF)	https://www.irs.gov/pub/irs-pdf/f5305ra.pdf	[ "Form 5305-RA\n(Rev. April 2017)\nDepartment of the Treasury \nInternal Revenue Service \nRoth Individual Retirement Custodial Account\n(Under section 408A of the Internal Revenue Code) \nDo not file \nwith the Internal \nRevenue Service \nName of depositor\nDate of birth of depositor\nAccount number\nAddress of depositor\nCheck if amendment .\n.\n.\n ▶\nName of custodian\nAddress or principal place of business of custodian\nThe depositor named above is establishing a Roth individual retirement account (Roth IRA) under section 408A to provide for \nhis or her retirement and for the support of his or her beneficiaries after death. \nThe custodian named above has given the depositor the disclosure statement required by Regulations section 1.408-6. \nThe depositor assigned the custodial account .\n$ \nThe depositor and the custodian make the following agreement. \nArticle I \nExcept in the case of a qualified rollover contribution described in section 408A(e) or a recharacterized contribution described in \nsection 408A(d)(6), the custodian will accept only cash contributions up to $5,500 per year for 2013 through 2017. For individuals who \nhave reached the age of 50 by the end of the year, the contribution limit is increased to $6,500 per year for 2013 through 2017. For \nyears after 2017, these limits will be increased to reflect a cost-of-living adjustment, if any.\nArticle II \n1. The annual contribution limit described in Article I is gradually reduced to $0 for higher income levels. For a grantor who is single \nor treated as single, the annual contribution is phased out between adjusted gross income (AGI) of $118,000 and $133,000; for a \nmarried grantor filing jointly, between AGI of $186,000 and $196,000; and for a married grantor filing separately, between AGI of $0 \nand $10,000. These phase-out ranges are for 2017. For years after 2017, the phase-out ranges, except for the $0 to $10,000 range, \nwill be increased to reflect a cost-of-living adjustment, if any. Adjusted gross income is defined in section 408A(c)(3).\n2. In the case of a joint return, the AGI limits in the preceding paragraph apply to the combined AGI of the depositor and his or her \nspouse. \nArticle III \nThe depositor’s interest in the balance in the custodial account is nonforfeitable. \nArticle IV \n1. No part of the custodial account funds may be invested in life insurance contracts, nor may the assets of the custodial account \nbe commingled with other property except in a common trust fund or common investment fund (within the meaning of section \n408(a)(5)). \n2. No part of the custodial account funds may be invested in collectibles (within the meaning of section 408(m)) except as otherwise \npermitted by section 408(m)(3), which provides an exception for certain gold, silver, and platinum coins, coins issued under the laws \nof any state, and certain bullion. \nArticle V \n1. If the depositor dies before his or her entire interest is distributed to him or her and the depositor’s surviving spouse is not the \ndesignated beneficiary, the remaining interest will be distributed in accordance with paragraph (a) below or, if elected or there is no \ndesignated beneficiary, in accordance with paragraph (b) below. \n(a) The remaining interest will be distributed, starting by the end of the calendar year following the year of the depositor’s death, \nover the designated beneficiary’s remaining life expectancy as determined in the year following the death of the depositor. \n(b) The remaining interest will be distributed by the end of the calendar year containing the fifth anniversary of the depositor’s \ndeath. \n2. The minimum amount that must be distributed each year under paragraph 1(a) above is the account value at the close of \nbusiness on December 31 of the preceding year divided by the life expectancy (in the single life table in Regulations section \n1.401(a)(9)-9) of the designated beneficiary using the attained age of the beneficiary in the year following the year of the depositor’s \ndeath and subtracting 1 from the divisor for each subsequent year. \n3. If the depositor’s surviving spouse is the designated beneficiary, such spouse will then be treated as the depositor. \nArticle VI \n1. The depositor agrees to provide the custodian with all information necessary to prepare any reports required by sections 408(i) \nand 408A(d)(3)(E), Regulations sections 1.408-5 and 1.408-6, or other guidance published by the Internal Revenue Service (IRS). \nCat. No. 25094Y\nForm 5305-RA (Rev. 4-2017)\n", "Form 5305-RA (Rev. 4-2017) \nPage 2 \n2. The custodian agrees to submit to the IRS and depositor the reports prescribed by the IRS. \nArticle VII \nNotwithstanding any other articles which may be added or incorporated, the provisions of Articles I through IV and this sentence will \nbe controlling. Any additional articles inconsistent with section 408A, the related regulations, and other published guidance will be \ninvalid. \nArticle VIII \nThis agreement will be amended as necessary to comply with the provisions of the Code, the related regulations, and other \npublished guidance. Other amendments may be made with the consent of the persons whose signatures appear below. \nArticle IX \nArticle IX may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If \nprovisions are added, they must comply with applicable requirements of state law and the Internal Revenue Code and may not imply \nthat they have been reviewed or pre-approved by the IRS.\nDepositor’s signature \nDate \nCustodian’s signature \nDate \nWitness’ signature \nDate \n(Use only if signature of the depositor or the custodian is required to be witnessed.) \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nPurpose of Form \nForm 5305-RA is a model custodial \naccount agreement that meets the \nrequirements of section 408A. However, \nonly Articles I through VIII have been \nreviewed by the IRS. A Roth individual \nretirement account (Roth IRA) is \nestablished after the form is fully \nexecuted by both the individual \n(depositor) and the custodian. This \naccount must be created in the United \nStates for the exclusive benefit of the \ndepositor and his or her beneficiaries. \nDo not file Form 5305-RA with the \nIRS. Instead, keep it with your records. \nUnlike contributions to traditional \nindividual retirement arrangements, \ncontributions to a Roth IRA are not \ndeductible from the depositor’s gross \nincome; and distributions after 5 years \nthat are made when the depositor is \n591/2 years of age or older or on account \nof death, disability, or the purchase of a \nhome by a first-time homebuyer (limited \nto $10,000), are not includible in gross \nto $10,000), are not includible in gross \nincome. For more information on Roth \nIRAs, including the required disclosures \nthe custodian must give the depositor, \nsee Pub. 590-A, Contributions to \nIndividual Retirement Arrangements \n(IRAs), and Pub. 590-B, Distributions \nfrom Individual Retirement Arrangements \n(IRAs).\nDefinitions \nCustodian. The custodian must be a \nbank or savings and loan association, as \ndefined in section 408(n), or any person \nwho has the approval of the IRS to act \nas custodian. \nDepositor. The depositor is the person \nwho establishes the custodial account. \nSpecific Instructions \nArticle I. The depositor may be subject \nto a 6% tax on excess contributions if \n(1) contributions to other individual \nretirement arrangements of the depositor \nhave been made for the same tax year, \n(2) the depositor’s adjusted gross \nincome exceeds the applicable limits in \nArticle II for the tax year, or (3) the \ndepositor’s and spouse’s \ncompensation is less than the amount \ncontributed by or on behalf of them for \nthe tax year. \nArticle V. This article describes how \ndistributions will be made from the Roth \nIRA after the depositor’s death. Elections \nmade pursuant to this article should be \nreviewed periodically to ensure they \ncorrespond to the depositor’s intent. \nUnder paragraph 3 of Article V, the \ndepositor’s spouse is treated as the \nowner of the Roth IRA upon the death of \nthe depositor, rather than as the \nbeneficiary. If the spouse is to be treated \nas the beneficiary, and not the owner, an \noverriding provision should be added to \nArticle IX. \nArticle IX. Article IX and any that follow \nit may incorporate additional provisions \nthat are agreed to by the depositor and \ncustodian to complete the agreement. \nThey may include, for example, \ndefinitions, investment powers, voting \nrights, exculpatory provisions, \namendment and termination, removal of \nthe custodian, custodian’s fees, state \nlaw requirements, beginning date of \ndistributions, accepting only cash, \ntreatment of excess contributions, \nprohibited transactions with the \ndepositor, etc. Attach additional pages if \nnecessary. \nForm 5305-RA (Rev. 4-2017) \n" ]
f5305sa.pdf	0417 Form 5305-SA (PDF)	https://www.irs.gov/pub/irs-pdf/f5305sa.pdf	[ "Form 5305-SA\n(Rev. April 2017) \nDepartment of the Treasury \nInternal Revenue Service \nSIMPLE Individual Retirement Custodial Account \n(Under section 408(p) of the Internal Revenue Code) \nDo not file \nwith the Internal \nRevenue Service \nName of participant \nDate of birth of participant \nAddress of participant \nCheck if transfer SIMPLE IRA \n. ▶\nCheck if amendment .\n.\n.\n. ▶\nName of custodian\nAddress or principal place of business of custodian\nThe participant named above is establishing a savings incentive match plan for employees of small employers individual retirement account \n(SIMPLE IRA) under sections 408(a) and 408(p) to provide for his or her retirement and for the support of his or her beneficiaries after death. \nThe custodian named above has given the participant the disclosure statement required by Regulations section 1.408-6. \nThe participant and the custodian make the following agreement. \nArticle I \nThe custodian will accept cash contributions made on behalf of the participant by the participant’s employer under the terms of a SIMPLE IRA plan \ndescribed in section 408(p). In addition, the custodian will accept transfers or rollovers from other SIMPLE IRAs of the participant and, after the 2-year \nperiod of participation defined in section 72(t)(6), transfers or rollovers from any eligible retirement plan (as defined in section 402(c)(8)(B)) other than a \nRoth IRA or a designated Roth account. No other contributions will be accepted by the custodian.\nArticle II \nThe participant’s interest in the balance in the custodial account is nonforfeitable. \nArticle III \n1. No part of the custodial account funds may be invested in life insurance contracts, nor may the assets of the custodial account be \ncommingled with other property except in a common trust fund or common investment fund (within the meaning of section 408(a)(5)). \n2. No part of the custodial account funds may be invested in collectibles (within the meaning of section 408(m)) except as otherwise permitted \nby section 408(m)(3), which provides an exception for certain gold, silver, and platinum coins, coins issued under the laws of any state, and \ncertain bullion. \nArticle IV \n1. Notwithstanding any provision of this agreement to the contrary, the distribution of the participant’s interest in the custodial account shall \nbe made in accordance with the following requirements and shall otherwise comply with section 408(a)(6) and the regulations thereunder, the \nprovisions of which are herein incorporated by reference. \n2. The participant’s entire interest in the custodial account must be, or begin to be, distributed not later than the participant’s required \nbeginning date, April 1 following the calendar year in which the participant reaches age 701/2. By that date, the participant may elect, in a \nmanner acceptable to the custodian, to have the balance in the custodial account distributed in: \n(a) A single sum or \n(b) Payments over a period not longer than the life of the participant or the joint lives of the participant and his or her designated beneficiary. \n3. If the participant dies before his or her entire interest is distributed to him or her, the remaining interest will be distributed as follows. \n(a) If the participant dies on or after the required beginning date and: \n(i) The designated beneficiary is the participant’s surviving spouse, the remaining interest will be distributed over the surviving spouse’s life \nexpectancy as determined each year until such spouse’s death, or over the period in paragraph (a)(iii) below if longer. Any interest remaining \nafter the spouse’s death will be distributed over such spouse’s remaining life expectancy as determined in the year of the spouse’s death and \nreduced by 1 for each subsequent year, or, if distributions are being made over the period in paragraph (a)(iii) below, over such period. \n(ii) The designated beneficiary is not the participant’s surviving spouse, the remaining interest will be distributed over the beneficiary’s \nremaining life expectancy as determined in the year following the death of the participant and reduced by 1 for each subsequent year, or over \nthe period in paragraph (a)(iii) below if longer. \n(iii) There is no designated beneficiary, the remaining interest will be distributed over the remaining life expectancy of the participant as \ndetermined in the year of the participant’s death and reduced by 1 for each subsequent year. \n(b) If the participant dies before the required beginning date, the remaining interest will be distributed in accordance with paragraph (i) below or, if \nelected or there is no designated beneficiary, in accordance with paragraph (ii) below. \n(i) The remaining interest will be distributed in accordance with paragraphs (a)(i) and (a)(ii) above (but not over the period in paragraph (a)(iii), \neven if longer), starting by the end of the calendar year following the year of the participant’s death. If, however, the designated beneficiary is \nthe participant’s surviving spouse, then this distribution is not required to begin before the end of the calendar year in which the participant \nwould have reached age 701/2. But, in such case, if the participant’s surviving spouse dies before distributions are required to begin, then the \nremaining interest will be distributed in accordance with paragraph (a)(ii) above (but not over the period in paragraph (a)(iii), even if longer), over such \nspouse’s designated beneficiary’s life expectancy, or in accordance with paragraph (ii) below if there is no such designated beneficiary. \n(ii) The remaining interest will be distributed by the end of the calendar year containing the fifth anniversary of the participant’s death. \n4. If the participant dies before his or her entire interest has been distributed and if the designated beneficiary is not the participant’s surviving \nspouse, no additional contributions may be accepted in the account. \n5. The minimum amount that must be distributed each year, beginning with the year containing the participant’s required beginning date, is \nknown as the “required minimum distribution” and is determined as follows. \nCat. No. 23698C\nForm 5305-SA (Rev. 4-2017) \nAccount number \n", "Form 5305-SA (Rev. 4-2017) \nPage 2 \n(a) The required minimum distribution under paragraph 2(b) for any year, beginning with the year the participant reaches age 701/2, is the \nparticipant’s account value at the close of business on December 31 of the preceding year divided by the distribution period in the uniform \nlifetime table in Regulations section 1.401(a)(9)-9. However, if the participant’s designated beneficiary is his or her surviving spouse, the required \nminimum distribution for a year shall not be more than the participant’s account value at the close of business on December 31 of the preceding \nyear divided by the number in the joint and last survivor table in Regulations section 1.401(a)(9)-9. The required minimum distribution for a year \nunder this paragraph (a) is determined using the participant’s (or, if applicable, the participant and spouse’s) attained age (or ages) in the year. \n(b) The required minimum distribution under paragraphs 3(a) and 3(b)(i) for a year, beginning with the year following the year of the \nparticipant’s death (or the year the participant would have reached age 701/2, if applicable under paragraph 3(b)(i)) is the account value at the \nclose of business on December 31 of the preceding year divided by the life expectancy (in the single life table in Regulations section \n1.401(a)(9)-9) of the individual specified in such paragraphs 3(a) and 3(b)(i). \n(c) The required minimum distribution for the year the participant reaches age 701/2 can be made as late as April 1 of the following year. The \nrequired minimum distribution for any other year must be made by the end of such year. \n6. The owner of two or more IRAs (other than Roth IRAs) may satisfy the minimum distribution requirements described above by taking from \none IRA the amount required to satisfy the requirement for another in accordance with the regulations under section 408(a)(6). \nArticle V \n1. The participant agrees to provide the trustee with all information necessary to prepare any reports required by sections 408(i) and \n408(l)(2) and Regulations sections 1.408-5 and 1.408-6. \n2. The custodian agrees to submit to the Internal Revenue Service (IRS) and participant the reports prescribed by the IRS. \n3. The custodian also agrees to provide the participant’s employer the summary description described in section 408(l)(2) unless this SIMPLE \nIRA is a transfer SIMPLE IRA. \nArticle VI \nNotwithstanding any other articles which may be added or incorporated, the provisions of Articles I through III and this sentence will be \ncontrolling. Any additional articles inconsistent with sections 408(a) and 408(p) and the related regulations will be invalid. \nArticle VII \nThis agreement will be amended as necessary to comply with the provisions of the Code and the related regulations. Other amendments may \nbe made with the consent of the persons whose signatures appear below. \nArticle VIII \nArticle VIII may be used for any additional provisions. If no other provisions will be added, draw a line through this space. If provisions are \nadded, they must comply with applicable requirements of state law and the Internal Revenue Code and may not imply that they have been reviewed or \npre-approved by the IRS. \nParticipant’s signature \nDate \n(If an individual other than the participant signs this form for the participant, indicate the individual’s relationship to the participant.) \nCustodian’s signature \nDate \nWitness’ signature \n(Use only if signature of the participant or the custodian is required to be witnessed.) \nDate \nGeneral Instructions \nSection references are to the Internal \nRevenue Code unless otherwise noted. \nPurpose of Form \nForm 5305-S is a model custodial account \nagreement that meets the requirements of \nsections 408(a) and 408(p). However, only \nArticles I through VII have been reviewed by \nthe IRS. A SIMPLE individual retirement \naccount (SIMPLE IRA) is established after the \nform is fully executed by both the individual \n(participant) and the custodian. This account \nmust be created in the United States for the \nexclusive benefit of the participant and his or \nher beneficiaries. \nDo not file Form 5305-S with the IRS. \nInstead, keep it with your records. \nFor more information on SIMPLE IRAs, \nincluding the required disclosures the \ncustodian must give the participant, see \nPub. 590-A, Contributions to Individual \nRetirement Arrangements (IRAs); Pub. 590-B, \nDistributions from Individual Retirement \nArrangements (IRAs); and Pub 560, \nRetirement Plans for Small Business (SEP, \nSIMPLE, and Qualified Plans).\nDefinitions \nParticipant. The participant is the person \nwho establishes the custodial account. \nCustodian. The custodian must be a bank or \nsavings and loan association, as defined in \nsection 408(n), or any person who has the \napproval of the IRS to act as custodian. \nTransfer SIMPLE IRA \nThis SIMPLE IRA is a “transfer SIMPLE IRA” \nif it is not the original recipient of \ncontributions under any SIMPLE IRA plan. \nThe summary description requirements of \nsection 408(l)(2) do not apply to transfer \nSIMPLE IRAs. \nSpecific Instructions \nArticle IV. Distributions made under this \narticle may be made in a single sum, periodic \npayment, or a combination of both. The \ndistribution option should be reviewed in the \nyear the participant reaches age 701/2 to \nensure that the requirements of section \n408(a)(6) have been met. \nArticle VIII. Article VIII and any that follow it \nmay incorporate additional provisions that are \nagreed to by the participant and custodian to \ncomplete the agreement. They may include, \nfor example, definitions, investment powers, \nvoting rights, exculpatory provisions, \namendment and termination, removal of the \ncustodian, custodian’s fees, state law \nrequirements, beginning date of distributions, \naccepting only cash, treatment of excess \ncontributions, prohibited transactions with the \nparticipant, etc. Attach additional pages if \nnecessary. \nForm 5305-SA (Rev. 4-2017) \n" ]
f1120idp.pdf	0917 Form 1120-IC-DISC (Schedule P) (PDF)	https://www.irs.gov/pub/irs-pdf/f1120idp.pdf	[ "SCHEDULE P\n(Form 1120-IC-DISC)\n(Rev. September 2017)\nDepartment of the Treasury \nInternal Revenue Service \nIntercompany Transfer Price or Commission\nAttach a separate schedule for each transaction or group of transactions to \nwhich the intercompany pricing rules under section 994(a)(1) and (2) are applied.\n▶ Go to www.irs.gov/Form1120ICDISC for the latest information.\nFor the calendar year 20\n, or fiscal year beginning\n, 20\n, and ending\n, 20\nFor amount reported on line\n, Schedule\n, Form 1120-IC-DISC\nOMB No. 1545-0123\nName as shown on Form 1120-IC-DISC\nEmployer identification number\nIdentify product or product line reported on this schedule. Also, enter the Principal Business Activity code \nnumber, if used. See instructions.\nThis schedule is for a (check one):\nSingle transaction .\n.\n.\n.\n.\n.\nGroup of transactions .\n.\n.\n.\n.\nPart I\nIC-DISC Taxable Income\nSECTION A—Combined Taxable Income\nSection A-1—If marginal costing is not used\n1\nGross receipts from transaction between IC-DISC (or related supplier) and third party \n.\n.\n.\n.\n.\n1\n2\nLess costs and expenses allocable to gross receipts from transaction:\na\nCost of goods sold from property if sold, or depreciation from property if leased\n2a\nb\nRelated supplier’s expenses allocable to gross receipts from transaction .\n.\n.\n2b\nc\nIC-DISC export promotion expenses allocable to gross receipts from transaction\n2c\nd\nOther IC-DISC expenses allocable to gross receipts from transaction .\n.\n.\n.\n2d\ne\nAdd lines 2a through 2d .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n2e\n3\nCombined taxable income. Subtract line 2e from line 1. If a loss, enter -0- .\n.\n.\n.\n.\n.\n.\n.\n.\n3\nSection A-2—If marginal costing is used\n4\nGross receipts from resale by IC-DISC (or sale by related supplier) to third party \n.\n.\n.\n.\n.\n.\n.\n4\n5\nCosts and expenses allocable to gross receipts from sale:\na\nCost of direct material from property sold .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5a\nb\nCost of direct labor from property sold .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5b\nc IC-DISC export promotion expenses allocable to gross receipts from sales that \nare claimed as promotional .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5c\nd\nAdd lines 5a through 5c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5d\n6 \nCombined taxable income or (loss) before application of overall profit percentage limitation. Subtract \nline 5d from line 4. If a loss, skip lines 7 through 11 and enter -0- on line 12 .\n.\n.\n.\n.\n.\n.\n.\n.\n6\n7 \nGross receipts of related supplier and IC-DISC (or controlled group) from all foreign and domestic sales \nof the product or product line .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8 \nCosts and expenses of related supplier and IC-DISC (or controlled group) allocable to gross income\nfrom such sales:\na\nCost of goods sold from property sold .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8a\nb\nExpenses allocable to gross receipts from such sales .\n.\n.\n.\n.\n.\n.\n.\n.\n8b\nc\nAdd lines 8a and 8b \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8c\n9\nSubtract line 8c from line 7. If a loss, skip lines 10 and 11 and enter -0- on line 12 .\n.\n.\n.\n.\n.\n.\n9\n10 \nOverall profit percentage. Divide line 9 by line 7. Check if controlled group optional method\nis used .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n ▶\n10\n% \n11\nOverall profit percentage limitation. Multiply line 4 by line 10 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\n12\nCombined taxable income. Enter the smaller of line 6 or line 11 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\nSECTION B—50-50 Combined Taxable Income Method (Must be used if marginal costing is used. See instructions.)\n13\nCombined taxable income. Enter amount from line 3 or line 12 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n13\n14\nMultiply line 13 by 50% (0.50) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14\n15 \nEnter 10% (0.10) of IC-DISC export promotion expenses allocable to gross income from transactions\nthat are claimed as export promotion .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n15\n16\nAdd lines 14 and 15 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n16\n17\nIC-DISC taxable income. Enter the smaller of line 13 or line 16 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n17\nSECTION C—4% Gross Receipts Method (Cannot be used if marginal costing is used.)\n18\nGross receipts from transaction. Enter amount from line 1 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n18\n19\nMultiply line 18 by 4% (0.04) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n19\n20\nMultiply line 2c by 10% (0.10) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n20\n21\nAdd lines 19 and 20 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n21\n22 \nCombined taxable income. Enter amount from line 3 or amount computed under special rule. If special\nrule is applied, check here . See instructions\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n22\n23\nIC-DISC taxable income. Enter the smaller of line 21 or line 22 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n23\nFor Paperwork Reduction Act Notice, see the Instructions for Form 1120-IC-DISC.\nCat. No. 11478S\nSchedule P (Form 1120-IC-DISC) (Rev. 9-2017)\n", "Schedule P (Form 1120-IC-DISC) (Rev. 9-2017)\nPage 2\nPart II\nTransfer Price From Related Supplier to IC-DISC (See instructions.)\n24 \nGross receipts from transaction. Enter amount from line 1 or line 4, Part I .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n24 \n25 \nLess reductions:\na IC-DISC taxable income (but not to exceed amount determined in Part I) .\n.\n.\n25a\nb IC-DISC export promotion expenses allocable to gross income from transaction .\n25b\nc Other IC-DISC expenses allocable to gross income from transaction \n.\n.\n.\n.\n25c\nd Add lines 25a through 25c .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n25d\n26 \nTransfer price from related supplier to IC-DISC. Subtract line 25d from line 24 .\n.\n.\n.\n.\n.\n.\n26 \nPart III\nIC-DISC Commission From Related Supplier (See instructions.)\n27 \nIC-DISC taxable income (but not to exceed amount determined in Part I) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n27 \n28 \nIC-DISC export promotion expenses allocable to gross receipts from transaction .\n.\n.\n.\n.\n.\n.\n28 \n29 \nOther IC-DISC expenses allocable to gross receipts from transaction .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n29 \n30 \nIC-DISC commission from related supplier. Add lines 27 through 29 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n30 \nInstructions\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nPurpose of schedule. Use Schedule P to \nshow the computation of taxable income used \nin computing (1) the transfer price from a \nrelated supplier to an IC-DISC (Part II), or (2) \nthe IC-DISC commission from a related \nsupplier (Part III).\nComplete and attach a separate \nSchedule P to Form 1120-IC-DISC for each \ntransaction or group of transactions to which \nthe intercompany pricing rules of sections \n994(a)(1) and (2) are applied.\nIC-DISC taxable income. Generally, the \nintercompany pricing determinations are to be \nmade on a transaction-by-transaction basis. \nHowever, the IC-DISC may make an annual \nelection to determine intercompany pricing on \nthe basis of groups consisting of products or \nproduct lines. If the group basis is elected, \nthen all transactions for that product or \nproduct line must be grouped. Each group is \nlimited to one type of transaction (for \nexample, sales, leases, or commissions).\nA product or product line determination will \nbe accepted if it conforms to either of the \nfollowing standards: (1) a recognized industry \nor trade usage, or (2) major product groups \n(or any subclassifications within a major \nproduct group) (see Schedule P (Form 1120-\nIC-DISC) Codes for Principal Business Activity \nin the Instructions for Form 1120-IC-DISC). \nThe corporation may choose a product \ngrouping for one product and use the \ntransaction-by-transaction method for \nanother product within the same tax year.\nGenerally, the computation of taxable \nincome under the intercompany pricing rules \nwill not be permitted to the extent that their \napplication would result in a loss to the \nrelated supplier.\nEach of the following methods may be \napplied for sales, leases, and services. See \nthe regulations under section 994.\n50-50 combined taxable income method. \nThe transfer price the related supplier charges \nthe IC-DISC, or the related supplier’s IC-DISC \ncommission, is the amount that lowers the \ntaxable income the IC-DISC derives from the\ntransaction to an amount that is no more than \nthe sum of (1) 50% (0.50) of the IC-DISC’s \nand related supplier’s combined taxable \nincome attributable to the qualified export \nreceipts from the transaction and (2) 10% \n(0.10) of the IC-DISC’s export promotion \nexpenses (as defined in Regulations section \n1.994-1(f)) attributable to the qualified export \nreceipts. Do not include in combined taxable \nincome (line 13) the discount amount reflected \nin receivables (on the sale of export property) \nthat a related supplier transferred to the \nIC-DISC. See Regulations sections \n1.994-1(c)(3) and (6)(v).\nIf marginal costing rules apply, see Part I, \nSection A instructions below. \n4% gross receipts method. The transfer \nprice charged by the related supplier to the \nIC-DISC or IC-DISC commission from the \nrelated supplier is the amount that ensures \nthat the taxable income derived by the \nIC-DISC from the transaction does not \nexceed the sum of (1) 4% (0.04) of the \nqualified export receipts of the IC-DISC \nderived from the transaction and (2) 10% \n(0.10) of the export promotion expenses (as \ndefined in Regulations section 1.994-1(f)) of \nthe IC-DISC attributable to the qualified \nexport receipts.\nSection 482 method. The transfer price the \nrelated supplier charged the IC-DISC, or \nIC-DISC commission from the related \nsupplier, is the amount actually charged, but \nis subject to the arm’s length standard of \nsection 482. Do not complete Schedule P if \nthe section 482 method is used.\nIncomplete transactions. For the 50-50 \nand 4% methods, if the related supplier sells \nproperty to the IC-DISC during the year but \nthe IC-DISC does not resell it during the year, \nthe related supplier’s transfer price to the \nIC-DISC must equal the related supplier’s \ncost of goods sold. Do not complete \nSchedule P for incomplete transactions. The \nrelated supplier’s transfer price to the \nIC-DISC must be recomputed for the year in \nwhich the IC-DISC resells the property and \nthe transaction must then be reported on \nSchedule P for that year.\nPart I, Section A—Combined Taxable \nIncome. Complete Section A-1 only if \nmarginal costing is not used.\nFor purposes of line 2d, be sure to include \nthe appropriate apportionment of deductions \nthat are not directly allocable such as interest \nexpenses and stewardship expenses. See \nTemporary Regulations sections 1.861-11T(f) \nand 1.861-14T(f) for an explanation of \nappropriate apportionment.\nComplete Section A-2 if marginal costing is \nused. The marginal costing rules may be used \nonly for sales, or commissions on sales, of \nproperty if the 50-50 method is used.\nMarginal costing cannot be used for \n(1) leasing of property; (2) performance of \nservices; or (3) sales of export property that \n(in the hands of a purchaser related under \nsection 954(d)(3) to the seller) give rise to \nforeign base company sales income as \ndescribed in section 954(d) unless, for the \npurchaser’s year in which it resells the \nproperty, section 954(b)(3)(A) applies or the \nincome is under the exceptions in section \n954(b)(4).\nLine 10. The overall profit percentage may \nbe computed under an optional method. See \nRegulations section 1.994-2(c)(2) for details.\nPart I, Section B and Section C. Complete \nSection B or Section C. If marginal costing is \nused, you must complete Section B.\nLine 22. If IC-DISC taxable income on a \nsale is computed under the 4% method and \nthe IC-DISC chooses to apply the special rule \nfor transfer prices or commissions, check the \nbox in line 22 and attach a separate \nstatement showing the computation of the \nlimitation on IC-DISC taxable income \ndetermined under the special rule and enter \nthe amount on line 22. Under the special rule, \na transfer price or commission will not be \nconsidered to cause a loss for a related \nsupplier if the IC-DISC’s net profit on the sale \ndoes not exceed the IC-DISC’s and related \nsupplier’s net profit percentage on all their \nsales of the product or product line. See \nRegulations section 1.994-1(e)(1)(ii) for details.\nReporting Part II and Part III amounts on \nForm 1120-IC-DISC. If the computed \ntransfer price for sales, leases, or services \n(Part II) or IC-DISC commission (Part III) is \nentered on more than one line of Form \n1120-IC-DISC, attach an explanation \nindicating the portion of the total that is \napplied to each line.\nSchedule P (Form 1120-IC-DISC) (Rev. 9-2017)\n" ]
f9779.pdf	1211 Form 9779 (PDF)	https://www.irs.gov/pub/irs-pdf/f9779.pdf	[ "Catalog Number 21816U\nwww.irs.gov\nForm 9779 (Rev. 12-2011)\nElectronic Federal Tax Payment System \nBusiness Enrollment \nDepartment of the Treasury - Internal Revenue Service\nOMB Number \n1545-1467\nVisit EFTPS.gov to enroll online. \n24 hours a day, 7 days a week.\nWhen your form is completed, please mail to: \nEFTPS Enrollment Processing Center \nP.O. Box 173788, Denver, CO 80217-3788\nYou will receive the information you need to use EFTPS within seven business days after we receive your enrollment \nform. Enrolling online via EFTPS.gov saves on mail time; consider enrolling that way.\n1. \nEmployer Identification Number (EIN). \n \nNote: If you are a Sole Proprietor business, without employees, you need to enroll as an Individual (Form 9783, EFTPS Individual \nEnrollment) and use the primary Social Security Number as your Taxpayer Identification Number. \n2-3. Business name; Mailing address. Print this information exactly as it appears on the tax return. A sole proprietorship should use \nthe owner’s name rather than the DBA name. The only valid characters are A-Z, 0-9, -, &, and blank. \n4. \nPrimary contact name. Print the name of the person, company, or third party to contact if questions arise. All EFTPS mailings will \nbe sent to the primary contact. \n5-6. Primary contact mailing address (if different from item 3 above) and Primary contact phone number. If an address is \nprovided here, it will be used to mail confirmation materials. \n7. \nPayment method. Note: If you wish to use multiple accounts in one financial institution or accounts in multiple financial \ninstitutions, you will need to complete a separate form for each enrollment.\nUse black or blue ink only. \nPrint legibly. \nUse only CAPITAL letters.\nExample \nCEDAR RAPIDS \nIA \n52471 \nCity \n \n \nState \nZIP Code\nBusiness Information\n1. Employer Identification Number (EIN)\n2. Business name\n3. Mailing address\nCity\nState\nZIP code\nInternational (Provide Province, Country, and Postal code)\nContact Information\n4. Primary contact name\n5. Primary contact mailing address (if different from item 3 above)\nCity\nState\nZIP code\nInternational (Provide Province, Country, and Postal code)\n6. Primary contact phone number (provide only one)\nUS number\nInternational number\nPayment Information\n7. Payment method\nAuthorize a transaction yourself: free — most frequently used by small businesses and individuals.\nHave your financial institution initiate your transaction: check with your financial institution first to see if this service is available and \nwhat fees you may be charged.\n", "Catalog Number 21816U\nwww.irs.gov\nForm 9779 (Rev. 12-2011)\nElectronic Federal Tax Payment System - Business Enrollment\n(Questions 9 through 13 must be completed if scheduling payments yourself and not through your financial institution.) \n \n9. Routing Transit Number (RTN). This is the nine-digit number associated with your financial institution. You may contact your \nfinancial institution to verify this number. \n10. Account number. Enter the number of the account you will use to pay your taxes. \n12. Authorization. This section authorizes a Financial Agent of the U.S. Department of the Treasury to initiate the payments you \nauthorize. \n13. Authorized signature. The authorized individual must sign this section to authorize participation in EFTPS. If there is no signature, \na form will be returned. This section also provides authorization to share the information provided with your financial institution(s) \nrequired for EFTPS. If signed on behalf of the taxpayer, the signer certifies authority to execute this authorization. \n \nRemember to sign and mail your enrollment form to the address on reverse side.\nEmployer Identification Number\nEmployer Identification Number (EIN) (Reenter - should match EIN on first page)\nFinancial Institution Information\n9. Routing Transit Number (RTN)\n10. Account number\n11. Type of account\nChecking\nSavings\n12. Read the following Authorization Agreements\nAuthorization\nDisclosure Authorization Agreement \nI hereby authorize the contact person listed in item 4 on this form and financial institutions involved in the processing of my Electronic Federal Tax Payment System \n(EFTPS) payments to receive confidential information necessary to effect enrollment in EFTPS, electronic payment of taxes, answer inquiries and resolve issues related \nto enrollment and payments. This information includes, but is not limited to, passwords, payment instructions, taxpayer name and identifying number, and payment \ntransaction details. This authorization is to remain in full force and effect until the designated Financial Agents of the U.S. Treasury have received written notification from \nme of termination in such time and in such manner to afford a reasonable opportunity to act on it. \nDebit Authorization Agreement \nBy completing the financial institution information in items 9-11 on this form, I authorize designated Financial Agents of the U.S. Treasury to initiate EFTPS debit entries \nto the financial institution account indicated above, for payment of federal taxes owed to the IRS upon request by Taxpayer or his/her representative, using the Electronic \nFederal Tax Payment System (EFTPS). I further authorize the financial institution named above to debit such entries to the financial institution account indicated above. \nAll debits initiated by the U.S. Treasury designated Financial Agents pursuant to this authorization shall be made under U.S. Treasury regulations. This authorization is to \nremain in full force and effect until the designated Financial Agents of the U.S. Treasury have received written notification of termination in such time and in such manner \nas to afford a reasonable opportunity to act on it. \nAuthority to Execute an Authorization \nIf signed by a corporate officer, partner, or fiduciary on behalf of the taxpayer, I certify that I have the authority to have payments made from the taxpayer’s account. If \nsigned by a representative of the taxpayer, I certify that I have the authority to execute this authorization on behalf of the taxpayer (i.e., authority provided by Form 2848, \nPower of Attorney and Declaration of Representative, or Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers).\nAuthorized signature\n13. Authorized signature \nName of authorized signature (print)\nDate signed\nRemember to sign and mail your business enrollment form to the address on reverse side\nFor questions regarding \nEFTPS or this form, call:\nEFTPS Customer Service \n1-800-555-4477 \n \n(24 hours a day, 7 days a week) \nEn Español \n1-800-244-4829 \n \n(24 hours a day, 7 days a week) \nFor TDD (hearing impaired) support \n1-800-733-4829 \n \n(8 a.m. to 8 p.m. EST)\nPrivacy Act and Paperwork Reduction Notice\nWe ask for the information on this form to carry out the Internal Revenue laws of the United States. We need this information to ensure that you are complying with the revenue laws and to allow us to \nfigure and collect the right amount of tax. Our authority to ask for this information is 5 U.S.C. 301 and Internal Revenue Code sections 6001, 6011, 6012, and their applicable regulations. Section 6109 \nrequires filers to provide their SSN or other identifying numbers. The information will be used to enroll you in the Electronic Federal Tax Payment System (EFTPS) and to ensure that payment(s) are \nproperly credited to the appropriate account(s). \nGenerally, tax returns and return information are confidential, as stated in section 6103 of the Internal Revenue Code. However, section 6103 allows or requires the Internal Revenue Service to disclose \nsuch information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. \nWe may also disclose 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 intelligence agencies to \ncombat terrorism. If you are required by regulation to use electronic funds transfer to make your deposits, your response is mandatory; failure to provide all of the requested information or providing false \nor fraudulent information may subject you to penalties. If you are not required by regulation to use electronic funds transfer, your response is voluntary; failure to provide all of the requested information \nmay prevent processing of this form, and providing false or fraudulent information may subject you to penalties. If you are not required to use electronic funds transfer to pay taxes owed, you need to pay \nthe taxes due by another method. \nYou are not required to provide information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or \nits instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. The time needed to provide this information will vary depending on \nindividual circumstances. The estimated average time is ten minutes. If you have comments concerning the accuracy of this time estimate or suggestions for reducing this burden, we would be happy to \nhear from you. You can write to the IRS Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR 6526, Washington, DC 20224. Please do not send the enrollment \nform to this address.\n" ]
f9783.pdf	1211 Form 9783 (PDF)	https://www.irs.gov/pub/irs-pdf/f9783.pdf	[ "Catalog Number 21820C\nwww.irs.gov\nForm 9783 (Rev. 12-2011)\nElectronic Federal Tax Payment System \nIndividual Enrollment \nDepartment of the Treasury - Internal Revenue Service\nOMB Number \n1545-1467\nVisit EFTPS.gov to enroll online. \n24 hours a day, 7 days a week.\nWhen your form is completed, please mail to: \nEFTPS Enrollment Processing Center \nP.O. Box 173788, Denver, CO 80217-3788\nYou will receive the information you need to use EFTPS within seven business days after we receive your enrollment \nform. Enrolling online via EFTPS.gov saves on mail time; consider enrolling that way.\n1a. Primary Social Security Number (SSN). Enter the primary Social Security Number associated with filing. If this enrollment is for \njoint filers, enter the SSN of the primary taxpayer. The primary taxpayer is the taxpayer listed first on your tax return. Note: If you \nare a Sole Proprietor, without employees, use Form 9783, EFTPS Individual Enrollment and enroll in EFTPS as an Individual, \nusing the primary Social Security Number associated with filing your Taxpayer Identification Number. \n \n1b. Joint filer’s taxpayer identification number (SSN). If this is a joint filing, provide the joint filer’s Social Security Number. \n \n2. \nTaxpayer(s) name(s). Print your name exactly as it appears on the tax return. The only valid characters are A-Z, 0-9, -, &, and \nblank. For joint filers, enter primary taxpayer name first: JOHN AND MARY SMITH or JOHN SMITH AND MARY JONES. \n \n3. \nPrimary taxpayer address. This address should be the address as it appears on your tax return. \n \n5. \nPrimary contact name. Print the name of the person, company, or third party to contact if questions arise. All EFTPS mailings will \nbe sent to the primary contact. \n \n6-7. Primary contact mailing address and phone number (if different from item 3 above). If an address is provided here, it will be \nused to mail confirmation materials.\nUse black or blue ink only. \nPrint legibly. \nUse only CAPITAL letters.\nExample \nCEDAR RAPIDS \nIA \n52471 \nCity \n \n \nState \nZIP Code\nTaxpayer Information\n1a. Primary Social Security Number (SSN)\n1b. Joint filer’s taxpayer identification number (SSN)\n2. Taxpayer(s) name(s)\n3. Primary taxpayer address\nCity\nState\nZIP code\nInternational (Provide Province, Country, and Postal code)\n4. Primary taxpayer phone number (provide only one)\nUS number\nInternational number\nContact Information\n5. Primary contact name\n6. Primary contact mailing address (if different from item 3 above)\nCity\nState\nZIP code\nInternational (Provide Province, Country, and Postal code)\n7. Primary contact phone number (provide only one)\nUS number\nInternational number\n", "Catalog Number 21820C\nwww.irs.gov\nForm 9783 (Rev. 12-2011)\nElectronic Federal Tax Payment System - Individual Enrollment\nNote: If you wish to use multiple accounts in one financial institution or accounts in multiple financial institutions, you will need to \ncomplete a separate form for each enrollment. \n9. Routing number (RTN). This is the nine-digit number associated with your financial institution. You may contact your financial \ninstitution to verify this number. \n10. Account number. Enter the number of the account you will use to pay your taxes. \n12. Authorization. This section authorizes a Financial Agent of the U.S. Department of the Treasury to initiate the payments you \nauthorize. \n13. Taxpayer(s) signature. The taxpayer (and joint filer, if applicable) must sign this section to authorize participation in EFTPS. If \nthere is no signature, the form will be returned. This section also provides authorization to share the information provided with your \nfinancial institution(s) required for EFTPS processing. If signed on behalf of the taxpayer, the signer certifies authority to execute \nthis authorization.\nSocial Security Number\n8. Primary Social Security Number (SSN) (Reenter - should match primary SSN on first page)\nFinancial Institution Information\n9. Routing Transit Number (RTN)\n10. Account number\n11. Type of account\nChecking\nSavings\n12. Read the following Authorization Agreements\nAuthorization\nDisclosure Authorization Agreement \nI hereby authorize the contact person listed in item 5 on this form and financial institutions involved in the processing of my Electronic Federal Tax Payment System \n(EFTPS) payments to receive confidential information necessary to effect enrollment in EFTPS, electronic payment of taxes, answer inquiries and resolve issues related \nto enrollment and payments. This information includes, but is not limited to, passwords, payment instructions, taxpayer name and identifying number, and payment \ntransaction details. This authorization is to remain in full force and effect until the designated Financial Agents of the U.S. Treasury have received written notification from \nme of termination in such time and in such manner to afford a reasonable opportunity to act on it. \nDebit Authorization Agreement \nBy completing the financial institution information in items 9-11 on this form, I authorize designated Financial Agents of the U.S. Treasury to initiate EFTPS debit entries \nto the financial institution account indicated above, for payment of federal taxes owed to the IRS upon request by Taxpayer or his/her representative, using the Electronic \nFederal Tax Payment System (EFTPS). I further authorize the financial institution named above to debit such entries to the financial institution account indicated above. \nAll debits initiated by the U.S. Treasury designated Financial Agents pursuant to this authorization shall be made under U.S. Treasury regulations. This authorization is to \nremain in full force and effect until the designated Financial Agents of the U.S. Treasury have received written notification of termination in such time and in such manner \nas to afford a reasonable opportunity to act on it. \nAuthority to Execute an Authorization \nIf signed by a corporate officer, partner, or fiduciary on behalf of the taxpayer, I certify that I have the authority to have payments made from the taxpayer’s account. If \nsigned by a representative of the taxpayer, I certify that I have the authority to execute this authorization on behalf of the taxpayer (i.e., authority provided by Form 2848, \nPower of Attorney and Declaration of Representative, or Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers).\n13. Taxpayer(s) signature\nTaxpayer name (print)\nTaxpayer signature\nDate signed\nJoint filer’s name (print)\nJoint filer’s signature\nDate signed\nRemember to sign and mail your business enrollment form to the address on reverse side\nFor questions regarding \nEFTPS or this form, call:\nEFTPS Customer Service \n1-800-316-6541 \n \n(24 hours a day, 7 days a week) \nEn Español \n1-800-244-4829 \n \n(24 hours a day, 7 days a week) \nFor TDD (hearing impaired) support \n1-800-733-4829 \n \n(8 a.m. to 8 p.m. EST)\nPrivacy Act and Paperwork Reduction Notice\nWe ask for the information on this form to carry out the Internal Revenue laws of the United States. We need this information to ensure that you are complying with the revenue laws and to allow us to \nfigure and collect the right amount of tax. Our authority to ask for this information is 5 U.S.C. 301 and Internal Revenue Code sections 6001, 6011, 6012, and their applicable regulations. Section 6109 \nrequires filers to provide their SSN or other identifying numbers. The information will be used to enroll you in the Electronic Federal Tax Payment System (EFTPS) and to ensure that payment(s) are \nproperly credited to the appropriate account(s). \nGenerally, tax returns and return information are confidential, as stated in section 6103 of the Internal Revenue Code. However, section 6103 allows or requires the Internal Revenue Service to disclose \nsuch information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. \nWe may also disclose 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 intelligence agencies to \ncombat terrorism. If you are required by regulation to use electronic funds transfer to make your deposits, your response is mandatory; failure to provide all of the requested information or providing false \nor fraudulent information may subject you to penalties. If you are not required by regulation to use electronic funds transfer, your response is voluntary; failure to provide all of the requested information \nmay prevent processing of this form, and providing false or fraudulent information may subject you to penalties. If you are not required to use electronic funds transfer to pay taxes owed, you need to pay \nthe taxes due by another method. \nYou are not required to provide information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or \nits instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. The time needed to provide this information will vary depending on \nindividual circumstances. The estimated average time is ten minutes. If you have comments concerning the accuracy of this time estimate or suggestions for reducing this burden, we would be happy to \nhear from you. You can write to the IRS Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR 6526, Washington, DC 20224. Please do not send the enrollment \nform to this address.\n" ]
i720to.pdf	0717 Inst 720-TO (PDF)	https://www.irs.gov/pub/irs-pdf/i720to.pdf	[ "Instructions for Form 720-TO\n(Rev. July 2017)\nFor Use With Form 720-TO (Rev. September 2010)\nTerminal Operator Report\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 \n720-TO and its instructions, such as legislation enacted after \nthey were published, go to IRS.gov/Form720TO.\nReminders\nThese instructions are for paper filers. Electronic filing is \nrequired for each return reporting 25 or more transactions a \nmonth. However, all taxpayers are encouraged to electronically \nfile. File Form 720-TO electronically through the Excise \nSummary Terminal Activity Reporting System (ExSTARS). For \nmore information on e-file and ExSTARS, visit the IRS website at \nIRS.gov/Excise. Also, see Pub. 3536, Motor Fuel Excise Tax EDI \nGuide.\nPhotographs of Missing Children\nThe IRS is a proud partner with the National Center for Missing \n& Exploited Children® (NCMEC). Photographs of missing \nchildren selected by the Center may appear in instructions on \npages that would otherwise be blank. You can help bring these \nchildren home by looking at the photographs and contacting \n1-800-THE-LOST (1-800-843-5678) or www.missingkids.com/\nhome if you recognize a child.\nGeneral Instructions\nPurpose of Form\nUse Form 720-TO if you're a terminal operator to report monthly \nreceipts and disbursements of all liquid products to and from all \napproved terminals.\nReporting is required for inactive terminals. A separate \nSchedule B must be prepared for each position holder \nand for each related product code that is destined for \nmore than one state or has more than one mode of \ntransportation.\nA liquid product is any liquid that’s transported into storage at \na terminal or delivered out of a terminal. See Table 2.\nWho Must File\nEach terminal operator is required to file a separate Form \n720-TO for each approved terminal.\nWhen To File\nForm 720-TO must be filed monthly. The report is due the last \nday of the month following the month in which the transaction \noccurs.\nIf any due date for filing a return falls on a Saturday, Sunday, \nor legal holiday, you may file the return on the next business day.\nSend your information return using the U.S. Postal Service or \na designated private delivery service to meet the “timely mailing \nas timely filing/paying” rule. See Private Delivery Services, later.\nCAUTION\n!\nWhere To File\nSend Form 720-TO to:\n \nInternal Revenue Service\nAttn: Excise Unit\nStop 5701G\nCincinnati, OH 45999\n \nSend the forms in a flat mailing (not folded). Don’t staple, tear, or \ntape any of these forms. If you’re sending a large number of \nforms in conveniently sized packages, write your name and EIN \non each package and number the packages consecutively. \nPostal regulations require forms and packages to be sent by \nFirst-Class Mail.\nHow To Complete Form 720-TO\nBelow are suggestions that will allow the IRS to process the \nsubmitted forms in the most economical manner.\n1.\nIf you need additional forms or schedules, you may use \nphotocopies.\n2.\nAlthough handwritten forms are acceptable, the IRS \nprefers that you type or machine print data entries using 10-pitch \n(pica) or 12-pitch (elite) black type. Use block print, not script \ncharacters. Insert data in the middle of the blocks not touching \nother printing and guidelines, and take other measures to \nguarantee a dark black, clear, sharp image.\n3.\nDon't enter 0 (zero) or “None” in data entry boxes when \nno entry is required. Leave the boxes blank unless the \ninstructions specifically require that you enter a 0 (zero).\nSubstitute Form 720-TO\nIf you want to prepare and use a substitute Form 720-TO, see \nPub. 1167, General Rules and Specifications for Substitute \nForms and Schedules. If your substitute Form 720-TO is \napproved, the form approval number must be printed in the \nlower left margin of each substitute form you file with the IRS.\nExtension of Time To File\nA first time request for a 30-day extension will be granted, if \nreceived in writing on or before the due date of the report. \nAdditional extensions may be considered if received prior to the \ndue date of the return. Send your request to:\n \nInternal Revenue Service\nAttn: Excise Unit\nStop 5701G\nCincinnati, OH 45999\n \nRequests also may be faxed to 859-669-5788.\nCorrected Returns\nIf you filed a return with the IRS and later discover you made an \nerror, you must correct it as soon as possible. If you filed your \nreturn electronically, see Pub. 3536 for instructions.\nWhen making a correction to a paper filed return, you must \nsend in the first page of Form 720-TO and the schedule(s) that \nneeds to be corrected with the “Void” box checked. Identify the \nJul 27, 2017\nCat. No. 54564T\n", "transaction you’re correcting, either by highlighting or attaching \nan explanation. Then, complete another first page of Form \n720-TO along with the corrected schedule(s) with the \n“Corrected” box checked. On the corrected schedule(s), only \nenter the information for the transaction you’re correcting.\nRecordkeeping\nKeep copies of information returns you’ve filed with the IRS or \nthe data to reconstruct them for at least 3 years from the date of \nthe return. Your records must be available at all times for \ninspection by the IRS.\nPenalty\nFailure to file correct information returns by the due date. \nIf you fail to file a correct information return by the due date and \nyou can’t show reasonable cause, you may be subject to a \npenalty. The penalty applies if you fail to file timely, you fail to \ninclude all information required to be shown on a return, or you \ninclude incorrect information on a return. The penalty also \napplies if you report an incorrect employer identification number \n(EIN) or fail to report an EIN where required.\nPrivate Delivery Services\nYou can use certain private delivery services (PDS) designated \nby the IRS to meet the “timely mailing as timely filing/paying” rule \nfor tax returns and payments. Go to IRS.gov/PDS.\nThe PDS can tell you how to get written proof of the mailing \ndate. For the IRS mailing address to use if you’re using a PDS, \ngo to IRS/gov/PDSstreetAddresses.\nA PDS can’t deliver items to P.O. boxes. You must use \nthe U.S. Postal Service to mail any item to an IRS P.O. \nbox address.\nSpecific Instructions\nName and Address\nInclude the suite, room, or other unit number after the street \naddress.\nP.O. Box\nIf the post office doesn’t deliver mail to the street address and \nyou have a P.O. box, show the box number instead of the street \naddress.\nForeign Address\nEnter the information in the following order: city, province or \nstate, and country. Follow the country's practice for entering the \npostal code. Don’t abbreviate the country's name.\nContact Information\nEnter the name, daytime telephone number, fax number, and \nemail address for the person who should be contacted to \ndiscuss this information return.\nIdentification Numbers\nEmployer Identification Number (EIN)\nEnter your EIN. If you don’t have an EIN, you may apply for one \nonline. Go to the IRS website at IRS.gov/EIN .You also may \napply for an EIN by faxing or mailing Form SS-4, Application for \nEmployer Identification Number, to the IRS. If you have applied \nfor an EIN but you don’t have your EIN by the time you must file \nyour information return, enter “Applied for” in any space where \nyour EIN must be entered.\nCAUTION\n!\nForm 637 Registration Number\nEnter the assigned IRS registration number. Regulations section \n48.4101-1(c)(1) require pipeline operators, position holders, \nterminal operators, and vessel operators to be registered by the \nIRS. If you don’t have a registration number, use Form 637, \nApplication for Registration. Form 637 has information on how to \napply for a registration number.\nCarrier and Consignor Names and EINs\nEINs are used to associate and verify transactions you report to \nthe IRS. Therefore, it’s important that you furnish correct names \nand EINs for carriers and consignors on the forms sent to the \nIRS.\nYou may use Form W-9, Request for Taxpayer Identification \nNumber and Certification, or your own form, to request an EIN \nfrom a carrier or a consignor. You may be subject to a penalty for \nan incorrect or missing EIN on an information return. See \nPenalty, earlier. You’re required to maintain the confidentiality of \ninformation obtained on a Form W-9 relating to the taxpayer's \nidentity and you may use such information only to comply with \nfiling these information returns.\nNote. Foreign persons may use the appropriate Form W-8. See \nthe Instructions for the Requester of Forms W-8BEN, W-8ECI, \nW-8EXP, and W-8IMY.\nSignature\nForm 720-TO must be signed by a person who has authority to \nsign.\nDefinitions\nApproved terminal. A terminal that is operated by a taxable \nfuel registrant that is a terminal operator.\nConsignor. The person that hires the carrier to transport liquid \nproduct.\nFacility control number (FCN). A number that designates a \nstorage location within the motor fuel distribution system, or the \nbulk transfer/terminal system, or renewable fuel production \nfacilities. Facilities include refineries (RCN), approved terminals \n(TCN), biodiesel production facilities (BCN), or ethanol \nproduction facilities (ECN). The list of facilities can be found at \nIRS.gov/Excise.\nGross gallons. The total product measured in U.S. gallons \nwithout temperature or barometric adjustments.\nMode Codes. The table below lists the mode codes.\nTable 1. Mode Codes\nJ truck\nIJ import by truck\nEJ export by truck\nR rail\nIR import by rail\nER export by rail\nB barge\nIB import by barge\nEB export by barge\nS ship (Great Lake or \nocean)\nIS import by ship\nES export by ship\nPL pipeline\nIP import by pipeline\nEP export by pipeline\nRS products dispensed \nat a terminal for end-use \nor consumption\nRF removal from a \nterminal into refueling \nvessels\nBA product \nreclassifications \nCE summary \nImports. Reportable products entered into the United States by \nan importer of record/enterer. Only the following mode codes \nlisted are allowed. For example, IB, IS, or IP (for pipeline). \nReporting the country of origin is optional. See Table 3.\n-2-\nInstructions for Form 720-TO (7-2017)\n", "Note. An import is only reported when the product is first entered \ninto the United States Fuel is no longer characterized as an \nimport after the fuel product enters the United States.\nExports. Reportable products leaving the United States. Only \nthe mode codes listed are allowed. For example, EB, ES, or EP \n(for pipeline). Reporting the destination country is optional. See \nTable 3.\nEnd-use. When reporting end-use transactions using mode \ncode RS or RF, the terminal operators or position holders should \nreport their own EIN as the carrier EIN on the disbursements. No \ncarrier report is required.\nRF is used when a refueling vessel loads fuel at a TCN for \nend-use to refuel vessels on waterways.\nRS is used when products are dispensed at a TCN for \nend-use or consumption in small quantities. For example, \nrefueling snowmobiles, and other small over-the-rack \ndisbursements.\nCE Summary code. Used when reporting product codes 001, \n049, 092, 122, 188, and 960 in summary. See Optional \nSummary Reporting Instructions for Product Codes 001, 049, \n092, 122, 188, and 960, and Disbursements Using Mode of \nTransportation Code RF or RS, later.\nRF or RS Removal from terminals for end-use. Monthly \ndisbursement transactions for any product code using RF or RS \nmay be reported using the Optional Summary Reporting \nInstructions for Product Codes 001, 049, 092, 122, 188, and 960 \n(Schedule B), and Disbursements Using Mode of Transportation \nCode RF or RS, later, or may be reported in detail.\nMode code BA. Used for product reclassifications or \nconversions of products that result in a product code change \nonly. Product reclassifications are not accounting journal entries \ncorrecting the books of the business. For example, conversion of \nethanol (E00) to blend E10 with gasoline (065) or biodiesel (B00) \nto biodiesel blend (B99).\nSchedule A product reclassification(s) amounts must be \nequal to the sum of the Schedule B amounts in total that create \nthe mixture or product. For example, if you have 242,000 gallons \nof blended product, the Schedule A Receipts amount for that \nproduct code must be equal to the sum of the Schedule B book \nadjustment disbursements (220,000 of product 1 and 22,000 of \nproduct 2).\nZero gallon transactions are not allowed on Schedule A \nor Schedule B.\nYou may report product code reclassifications with other \ntransactions on a single Schedule A. Use a separate Schedule B \nfor each product code with “Book Adjustment” as the name.\nNet gallons. Liquid product measured in U.S. gallons corrected \nto a temperature of 60° Fahrenheit or 15° Celsius and to a \npressure of 14.7 pounds per square inch (psi).\nPosition holder (PH). For IRS Excise information reporting \nonly, for a liquid product in a terminal, the person that holds the \ninventory position in the liquid product as reflected on the \nrecords of the terminal operator. A person holds the inventory \nposition in a liquid product when that person has a contractual \nagreement with the terminal operator for the use of storage \nfacilities and terminaling services at a terminal for the liquid \nproduct. The term also includes a terminal operator that owns a \nliquid product in its terminal.\nTransport carriers (bulk). Includes pipelines, barges, or ships \ntransporting reportable liquid product to or from reportable \nfacilities.\nTransport carriers (non-bulk). Includes trucks or railcars \ndelivering or removing liquid product at approved terminals and \nCAUTION\n!\nremovals from terminals (other than by truck or rail) for sale or \nuse.\nTerminal. A taxable fuel storage and distribution facility that’s \nsupplied by pipeline or vessel and from which liquid products, \nsuch as taxable fuel, may be removed at a rack. However, the \nterm doesn’t include any facility at which gasoline blendstocks \nare used in the manufacture of products other than finished \ngasoline and from which no gasoline is removed. Also, the term \ndoesn’t include any facility where finished gasoline, undyed \ndiesel fuel, or undyed kerosene is stored if the facility is operated \nby a taxable fuel registrant and all such taxable fuel stored at the \nfacility has been previously taxed under section 4081 upon \nremoval from a refinery or terminal.\nVessel official number. A number assigned by the U.S. Coast \nGuard for domestic vessels (generally, wholly owned by a U.S. \ncitizen). For more information, go to www.st.nmfs.noaa.gov/st1/\nCoastGuard/index. For international ships, an International \nMaritime Organization (IMO) number is used (issued by Lloyd's \nRegister – Fairplay, Ltd. on behalf of the IMO at \nwww.imonumbers.Lrfairplay.\nPart II.Terminal\nName and location of terminal. Enter the name and location \nof the terminal as published on the IRS website. The list of \nterminals can be found at IRS.gov/TCN.\nTerminal control number (TCN). Enter the TCN assigned to \nthe terminal's physical location by the IRS.\nPart III. Transactions for the Month\nPart III is for the terminal operator to provide a monthly summary \nof the terminal receipts and disbursements by product code.\nLine 1. Enter the physical inventory of net gallons by product \ncode at the beginning of the reporting period. This should be the \nsame number as reported for actual ending inventory the \nprevious month.\nLine 2. If you have more than one Schedule A for a product \ncode, combine the totals from each column (g) for the product \ncode and enter the total on line 2.\nLine 4. If you have more than one Schedule B for a product \ncode, combine the totals from each column (f) for the product \ncode and enter the total on line 4.\nLine 6. Enter all gains and losses by product code. The amount \nentered on line 6 will show any difference, plus or (minus), \nbetween lines 5 and 7. Book adjustments or other known \ntransactions are not considered gains or losses.\nLine 7. Enter the actual physical ending inventory at the \nterminal.\nTransaction Reporting Instructions \nfor All Product Codes\nSchedule A. Terminal Operator Receipts\nUse this schedule to report each receipt of product (bulk and \nnon-bulk) by the terminal operator. A separate Schedule A must \nbe used for each product code.\nNote. Non-bulk receipts of product code 001, 049, 092, 122, \n188, or 960 can be reported in summary by month instead of \nreporting them as separate transactions. If you wish to \nsummarize these transactions by month, use the optional \nreporting instructions for Schedule A instead of these \ninstructions.\nInstructions for Form 720-TO (7-2017)\n-3-\n", "Line 1\nEnter the product code from Table 2. Product code 122 \n(blending components) includes gasoline blendstocks as \ndefined in Regulations section 48.4081-1(c)(3)(i) but not listed in \nthe product code table.\nLine 1a\nFor products codes Exx, Bxx, and Dxx received at a TCN, enter \nthe name of the PH inside the TCN. Also enter the EIN and the \nregistration number of the PH. Enter one PH name per page.\nLine 2\nColumn (a). Enter the name of the carrier that transports the \nproduct into the terminal.\nColumn (b). Enter the carrier's EIN. If the carrier is a foreign \nflag vessel, enter the EIN of the Importer of Record (IOR). The \nIOR must be a U.S. person with a registration number and an \nEIN.\nColumn (c). Enter the mode code. See Table 1. For Exx, Bxx, \nand Dxx product reclassifications book adjustments, you must \nreport the name of the PH of the renewable fuel on line 1a.\nColumn (d). If the mode code in column (c) is either a barge (B, \nIB, or EB) or a ship (S, IS, or ES), enter the vessel official \nnumber.\nColumn (e). Enter the date the product was received into the \nterminal (mmddyyyy).\nColumn (f). Enter the identifying number from the document \nprovided by the carrier that reflects the details of the transaction. \nThis could be the terminal receipts document, pipeline ticket \nnumber, pump order number, bill of lading, barge ticket number, \ninspection report, etc. Both the carrier and terminal operator \nmust report the same document number.\nColumn (g). Enter the actual net gallons received into the \nterminal. For non-bulk deliveries to a terminal where net gallons \nare not measured, enter gross gallons.\nSchedule B. Terminal Operator Disbursements \nby Position Holder\nUse this schedule to report each disbursement of product (bulk \nand non-bulk) by the terminal operator by PH. A separate \nSchedule B for each PH, separating bulk from non-bulk, must be \nused for each product code that is destined for more than one \nstate or has more than one mode of transportation.\nNote. Bulk and non-bulk disbursements of product code 001, \n049, 092, 122, 188, or 960 can be reported in summary instead \nof reporting them as separate transactions. If you wish to \nsummarize these transactions, use the optional reporting \ninstructions for Schedule B, later, instead of these instructions.\nPosition holder name. Enter the name of the entity holding the \ninventory position in the terminal.\nLine 1\nEnter the product code from Table 2.\nLine 2\nEnter the destination state code from Table 3. The destination \nstate code is required for non-bulk (truck or rail car) \ndisbursements only. If a fuel transport truck is receiving fuel \ndestined for different states, the terminal operator will issue a bill \nof lading, manifest, or other shipping document for each \ndestination state. You're required to report each separate \nshipping document as a separate transaction.\nLine 3\nEnter the mode code. See Table 1.\nExample. ABC terminal is preparing Schedule B for \ndisbursements made by position holder XYZ. XYZ disburses \ngasoline (PC 065), diesel fuel #2 low sulfur undyed (PC 167), \nand jet fuel (PC 130) during the month destined for two states. \nABC must prepare six Schedules B to report XYZ's transactions \n(three product codes x two destination states).\nLine 4\nColumn (a). Enter the name of the carrier that transports the \nproduct out of the terminal.\nColumn (b). Enter the carrier's EIN. For exports involving a \nforeign vessel that does not have an EIN, use your EIN. If the \ncarrier is a military vehicle, enter the appropriate DOD EIN. If the \nEIN is unknown, you should request the appropriate DOD EIN \n(using the W-9 form) that has been issued to the Defense Fuels \nAgency or other government entities.\nColumn (c). If the carrier is either a barge (B, IB, or EB) or a \nship (S, IS, or ES), enter the vessel official number.\nColumn (d). Enter the date the product was removed from the \nterminal (mmddyyyy).\nColumn (e). Enter the identifying number from the document \nprovided by the terminal operator to the carrier that reflects the \ndetails of the transaction. This could be a bill of lading, manifest, \ninspection report, or other shipping document. Both the carrier \nand terminal operator must report the same document number.\nColumn (f). Enter the actual net gallons disbursed from the \nterminal.\nColumn (g). Enter the gross gallons disbursed from the \nterminal as shown on the document listed in column (d). No \nentry is required for product codes 001, 049, 092, 122, 188, and \n960.\nOptional Summary Reporting Instructions for \nProduct Codes 001, 049, 092, 122, 188, and 960, \nand Disbursements Using Mode Code “CE,” \n“RF,” or “RS”\nSchedule A. Terminal Operator Receipts\nUse these instructions to report in summary by month the \nnon-bulk receipts of product codes 001, 049, 092, 122, 188, and \n960 into the terminal. If you have bulk receipts for product codes \n092 and 122, you must use the instructions for Schedule A, \nearlier, and report these transactions in detail. Use separate \nSchedules A for product codes 001, 049, 092, 122, 188, and \n960. Don't combine product code 092 with product code 122.\nProduct code. If the product is a blending component and not \nlisted in Table 2, enter 122. If the product is not a blending \ncomponent, enter 092.\nColumn (a). Enter “Various.”\nColumn (b). Enter your EIN.\nColumn (c). Enter “CE.”\nColumn (d). Leave blank.\nColumn (e). Enter the month ending date (mmddyyyy).\nColumn (f). Enter “Summary.”\n-4-\nInstructions for Form 720-TO (7-2017)\n", "Column (g). Add the net gallons for all transactions for the \nmonth and enter the total.\nSchedule B. Terminal Operator Disbursements by \nPosition Holder\nUse these instructions to report in summary for mode code “CE,” \nthe total disbursements (bulk and non-bulk) of product codes \n001, 049, 092, 122, 188, and 960 for each position holder. Use \nseparate Schedules B for product codes 001, 049, 092, 122, \n188, and 960. Don't combine product code 092 with product \ncode 122.\nUse mode codes “RF” or “RS.” Monthly disbursement \ntransactions for any product code using “RF” or “RS” may be \nreported in summary on Schedule B, or may be reported in \ndetail.\nProduct code. If the product is a blending component and not \nlisted in Table 2, enter 122. If the product is not a blending \ncomponent, enter 092.\nDestination state. Enter the destination state code. See \nTable 3.\nMode code. Enter CE, RF, or RS, as applicable.\nColumn (a). Enter “Various.”\nColumn (b). Enter your EIN.\nColumn (c). Leave blank.\nColumn (d). Enter the month ending date (mmddyyyy).\nColumn (e). Enter “Summary.”\nColumn (f). Add the total net gallons for all transactions for the \nmonth by the terminal for each position holder and product code, \nand enter the total.\nColumn (g). Not required for product codes 001, 049, 092, 122, \n188, and 960.\nUnresolved Tax Issues\nIf you have attempted to deal with an IRS problem \nunsuccessfully, you should contact the Taxpayer Advocate. The \nTaxpayer Advocate independently represents your interests and \nconcerns within the IRS by protecting your rights and resolving \nproblems that have not been fixed through normal channels.\nWhile Taxpayer Advocates can't change the tax law or make \na technical tax decision, they can clear up problems that resulted \nfrom previous contacts and ensure that your case is given a \ncomplete and impartial review.\nYour assigned personal advocate will listen to your point of \nview and will work with you to address your concerns. You can \nexpect the advocate to provide you with:\nA \"fresh look\" at your new or ongoing problem,\nTimely acknowledgment,\nThe name and phone number of the individual assigned to \nyour case,\nUpdates on progress,\nTimeframes for action,\nSpeedy resolution, and\nCourteous service.\nWhen contacting the Taxpayer Advocate, you should provide \nthe following information.\nYour name, address, and taxpayer identification number \n(TIN).\nThe name and telephone number of an authorized contact \nperson and the hours he or she can be reached.\nThe type of tax return and year(s) or period(s) (for quarterly \nreturns) involved.\nA detailed description of the problem.\nPrevious attempts to solve the problem and the office you \ncontacted.\nA description of the hardship you're facing (if applicable).\nYou may contact a Taxpayer Advocate by calling a toll-free \nnumber, 1-877-777-4778. Persons who have access to \nTTY/TDD equipment may call 1-800-829-4059 and ask for \nTaxpayer Advocate assistance. If you prefer, you may call, write, \nor fax the Taxpayer Advocate office in your area. See Pub. 1546, \nTaxpayer Advocate Service—Your Voice at the IRS, for a list of \naddresses and numbers. For more information, go to IRS.gov/\nAdvocate.\nPrivacy Act and Paperwork Reduction Act Notice. We ask \nfor the information on these forms in order to carry out the \nInternal Revenue laws of the United States. Section 4101 and its \nregulations require you to file an information return with the IRS. \nForm 720-TO is used to report the information. Section 6109 \nrequires you to provide your taxpayer identification number. \nRoutine uses of tax information include giving it to the \nDepartment of Justice for civil and criminal litigation, and to \ncities, states, the District of Columbia, and U.S. commonwealths \nand possessions for use in administering their tax laws. We also \nmay disclose this information to foreign countries pursuant to tax \ntreaty and to federal and state agencies to enforce federal \nnontax criminal laws and to combat terrorism. If you fail to \nprovide this information in a timely manner, you may be subject \nto penalties.\nYou're not required to provide the information requested on a \nform 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 these forms will vary \ndepending on individual circumstances. The estimated average \ntimes are:\nLearning about\nPreparing, \ncopying, \nassembling, \nForm\nRecordkeeping\nthe law or\nand sending the\nthe form\nform to the IRS\n720-TO\n19 hr., 21 min.\n30 min.\n49 min.\nComments and suggestions. We welcome your comments \nabout this publication and your suggestions for future editions. \nYou can send us comments to IRS.gov/FormsPubs. Click on \n\"More Information\" and then on \"Give us feedback.\" Or you can \nwrite to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW\nIR-6526\nWashington, DC 20224\nAlthough we can't respond individually to each comment \nreceived, we do appreciate your feedback and will consider your \ncomments as we revise our tax products.\nDon't send the tax form to this address. Instead, see Where \nTo File, earlier.\nInstructions for Form 720-TO (7-2017)\n-5-\n", "Table 2. Product Codes\nProduct\nProduct Code Product\nProduct \nCode\nAdditive Miscellaneous\n090\nDiesel Fuel Dyed (continued):\nAlcohol:\nDiesel Fuel Low Sulfur Dyed\n227\nEthanol Mixture\nE00–E991\nDiesel Fuel # 1 Dyed\n231\nMethanol Mixture\nM00–M991\nDiesel Fuel # 4 Dyed\n153\nAviation Gasoline\n125\nEthane\n052\nBenzene\n248\nEthylene\n196\nBiodiesel:\nGasoline\n065\nBiodiesel Mixture\nB00–B991\nIsobutane\n058\nDyed Biodiesel Mixture\nD00–D991\nKerosene Undyed:\nBlending Components:\nKerosene Low Sulfur Undyed\n145\nBlending Components Other\n1222\nKerosene High Sulfur Undyed\n147\nButane, including Butane Propane Mix\n055 \nKerosene Dyed:\nETBE\n249 \nKerosene Low Sulfur Dyed\n073\nMTBE\n093 \nKerosene High Sulfur Dyed\n074\nNapthas\n126 \nMineral Spirits:\nPentanes, including Isopentane\n059 \nJet Fuel\n130\nRaffinates\n223 \nExcluded Liquid (Mineral Oil)\n077\nTAME\n121 \nLiquefied Natural Gas\n225\nToluene\n199 \nMarine Diesel Oil\n279\nTransmix\n100 \nMarine Gas Oil\n280\nXylene\n076 \nMethane \n265 \nButylene\n198 \nMineral Oils\n281 \nCompressed Natural Gas\n224 \nPropane \n054 \nDiesel Fuel Undyed:\nPropylene \n075 \nDiesel Fuel # 1 Low Sulfur Undyed\n161 \nUndefined (Other) Product\n0923\nDiesel Fuel # 2 Low Sulfur Undyed\n167\nCrude (any)\n0014\nFuel Oil # 1 Undyed\n150\nCondensate (not Crude)\n0494\nDiesel Fuel # 4 Undyed\n154\nAsphalt\n1884\nDiesel Fuel High Sulfur # 1 Undyed\n282\nFood\n9604\nDiesel Fuel High Sulfur # 2 Undyed\n283\nSoy Oil\n2854\nDiesel Fuel Dyed:\nWaste Oil\n091\nDiesel Fuel High Sulfur Dyed \n226\n100–99 indicates the percentage of fuel or fuel mixture (for example, a fuel composed of 79% ethanol would be E79, 100% dyed biodiesel would \nbe D00).\n2Blending Components Other (122) does not include product code 155, 249, 093, 076, 126, 059, 223, 121, 199, or 100.\n3Undefined (Other) 092 does not include product code 001, 049, 188, or 960.\n4Generally, these codes are not intended to expand reporting to these categories. However, if these products go into or out of an approved \nterminal (TCN facility), they must be reported to allow full accountability of liquids at an approved terminal. \nNote: The designated products that can be reported by terminal operators as a receipt in a book adjustment (mode code BA) are: E01–E99 (not \nE00), B01–B99 (not B00), M01–M99 (not M00), D00–D99, 065, 073, 074, 076, 091, 130, 145, 147, 153, 226, 227, and 231.\n-6-\nInstructions for Form 720-TO (7-2017)\n", "Table 3. Abbreviations\nUnited States (US)\nAbbreviation\nAlabama\nAL\nAlaska\nAK\nArizona\nAZ\nArkansas\nAR\nCalifornia\nCA\nColorado\nCO\nConnecticut\nCT\nDelaware\nDE\nDistrict of Columbia\nDC\nFlorida\nFL\nGeorgia\nGA\nHawaii\nHI\nIdaho\nID\nIllinois\nIL\nIndiana\nIN\nIowa\nIA\nKansas\nKS\nKentucky\nKY\nLouisiana\nLA\nMaine\nME\nMaryland\nMD\nMassachusetts\nMA\nMichigan\nMI\nMinnesota\nMN\nMississippi\nMS\nAbbreviations (Cont’d)\nUnited States (US)\nAbbreviation\nMissouri\nMO\nMontana\nMT\nNebraska\nNE\nNevada\nNV\nNew Hampshire\nNH\nNew Jersey\nNJ\nNew Mexico\nNM\nNew York\nNY\nNorth Carolina\nNC\nNorth Dakota\nND\nOhio \nOH\nOklahoma\nOK\nOregon\nOR\nPennsylvania\nPA\nRhode Island\nRI\nSouth Carolina\nSC\nSouth Dakota\nSD\nTennessee\nTN\nTexas\nTX\nUtah\nUT\nVermont\nVT\nVirginia\nVA\nWashington\nWA\nWest Virginia\nWV\nWisconsin\nWI\nWyoming\nWY\nInstructions for Form 720-TO (7-2017)\n-7-\n", "Canadian (CA) Province/Territory\nAbbreviation\nAlberta\nAB\nBritish Columbia\nBC\nManitoba\nMB\nNew Brunswick\nNB\nNewfoundland\nNF\nNorthwest Territory\nNT\nNova Scotia\nNS\nNunavat\nNU\nOntario\nON\nPrince Edward Island\nPE\nQuebec\nQC\nSaskatchewan\nSK\nYukon Territory\nYT\nMexican (MX) State\nAbbreviation\nAguascalientes\nAG\nBaja California\nBJ\nBaja California Sur\nBS\nCampeche\nCP\nChiapas\nCH\nChihuahua\nCI\nCoahuila\nCU\nColima\nCL\nDistrito Federal\nDF\nDurango\nDG\nGuanajuato\nGJ\nGuerrero\nGR\nHildago\nHG\nJalisco\nJA\nMexico\nEM\nMichoacan\nMH\nMorelos\nMR\nNayarit\nNA\nNuevo Leon\nNL\nOaxaca\nOA\nPuebla\nPU\nQueretaro\nQA\nQuintana Roo\nQR\nSan Luis Potosi\nSL\nSinaloa\nSI\nSonora\nSO\nTabasco\nTA\nTamaulipas\nTM\nTlaxcala\nTL\nVeracruz\nVZ\nYucatan\nYC\nZacatecas\nZT\n-8-\nInstructions for Form 720-TO (7-2017)\n" ]
i720cs.pdf	0717 Inst 720-CS (PDF)	https://www.irs.gov/pub/irs-pdf/i720cs.pdf	[ "Instructions for Form 720-CS\n(Rev. July 2017)\nFor Use With Form 720-CS (Rev. September 2010)\nCarrier Summary Report\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 \n720-CS, and its instructions, such as legislation enacted after \nthey were published, go to IRS.gov/Form720CS.\nReminders\nThese instructions are for paper filers. Electronic filing is \nrequired for each return reporting 25 or more transactions a \nmonth. However, all taxpayers are encouraged to electronically \nfile. File Form 720-CS electronically through the Excise \nSummary Terminal Activity Reporting System (ExSTARS). For \nmore information on e-file and ExSTARS, visit the IRS website at \nIRS.gov/Excise. Also, see Pub. 3536, Motor Fuel Excise Tax EDI \nGuide.\nPhotographs of Missing Children\nThe IRS is a proud partner with the National Center for Missing \n& Exploited Children® (NCMEC). Photographs of missing \nchildren selected by the Center may appear in instructions on \npages that would otherwise be blank. You can help bring these \nchildren home by looking at the photographs and contacting \n1-800-THE-LOST (1-800-843-5678) or www.missingkids.com/\nhome if you recognize a child.\nGeneral Instructions\nPurpose of Form\nUse Form 720-CS if you're a bulk transport carrier to report \nmonthly receipts and disbursements of all liquid products at a \nstorage location designated by a facility control number (FCN).\nA liquid product is any liquid that is transported in or out of \nstorage at a terminal or any other facility. See Table 2.\nWho Must File\nForm 720-CS is required to be filed by bulk transport carriers \n(barges, ships, and pipelines) who receive or deliver reportable \nliquid products in or out of storage at a terminal, or any other \nlocation designated by an FCN.\nPipelines only file receipt or delivery transactions at an \napproved terminal.\nWhen To File\nForm 720-CS must be filed monthly. The report is due the last \nday of the month following the month in which the transaction \noccurs.\nIf any due date for filing a return falls on a Saturday, Sunday, \nor legal holiday, you may file the return on the next business day.\nSend your information return to the IRS using the U.S. Postal \nService or a designated private delivery service to meet the \n“timely mailing as timely filing/paying” rule. See Private Delivery \nServices, later.\nWhere To File\nSend Form 720-CS to:\n \nInternal Revenue Service\nAttn: Excise Unit\nStop 5701G\nCincinnati, OH 45999\n \nSend the forms in a flat mailing (not folded). Don't staple, tear, or \ntape any of these forms. If you're sending a large number of \nforms in conveniently sized packages, write your name and EIN \non each package and number the packages consecutively. \nPostal regulations require forms and packages to be sent by \nFirst-Class Mail.\nHow To Complete Form 720-CS\nBelow are suggestions that will allow the IRS to process the \nsubmitted forms in the most economical manner.\n1.\nIf you need additional forms or schedules, you may use \nphotocopies.\n2.\nAlthough handwritten forms are acceptable, the IRS \nprefers that you type or machine print data entries using 10- \npitch (pica) or 12-pitch (elite) black type. Use block print, not \nscript characters. Insert data in the middle of the blocks not \ntouching other printing and guidelines, and take other measures \nto guarantee a dark black, clear, sharp image.\n3.\nDon’t enter 0 (zero) or “None” in data entry boxes when \nno entry is required. Leave the boxes blank unless the \ninstructions specifically require that you enter a 0 (zero).\nSubstitute Form 720-CS\nIf you want to prepare and use a substitute Form 720-CS, see \nPub. 1167, General Rules and Specifications for Substitute \nForms and Schedules. If your substitute Form 720-CS is \napproved, the form approval number must be printed in the \nlower left margin of each substitute form you file with the IRS.\nExtension of Time To File\nFirst time request for a 30-day extension will be granted, if \nreceived in writing on or before the due date of the report. \nAdditional extensions may be considered if received prior to the \ndue date of the return. Send your request to:\n \nInternal Revenue Service\nAttn: Excise Unit\nStop 5701G\nCincinnati, OH 45999\n \nRequests also may be faxed to 859-669-5788.\nCorrected Returns\nIf you filed a return with the IRS and later discover you made an \nerror, you must correct it as soon as possible. If you filed your \nreturn electronically, see Pub. 3536 for instructions.\nWhen making a correction to a paper filed return, you must \nsend in the first page of Form 720-CS and the schedule(s) that \nneeds to be corrected with the “Void” box checked. Identify the \ntransaction you're correcting, either by highlighting or attaching \nan explanation. Then, complete another first page of Form \n720-CS along with the corrected schedule(s) with the \nJul 26, 2017\nCat. No. 54364R\n", "“Corrected” box checked. On the corrected schedule(s), only \nenter the information for the transaction you're correcting.\nRecordkeeping\nKeep copies of information returns you have filed with the IRS or \nthe data to reconstruct them for at least 3 years from the date of \nthe return. Your records must be available at all times for \ninspection by the IRS.\nPenalty\nFailure to file correct information returns by the due date. \nIf you fail to file a correct information return by the due date and \nyou cannot show reasonable cause, you may be subject to a \npenalty. The penalty applies if you fail to file timely, you fail to \ninclude all information required to be shown on a return, or you \ninclude incorrect information on a return. The penalty also \napplies if you report an incorrect employer identification number \n(EIN) or fail to report an EIN where required.\nPrivate Delivery Services\nYou can use certain private delivery services (PDS) designated \nby the IRS to meet the “timely mailing as timely filing/paying” rule \nfor tax returns and payments. Go to IRS.gov/PDS for the current \nlist of designated services.\nThe PDS can tell you how to get written proof of the mailing \ndate. For the IRS mailing address to use if you’re using a PDS, \ngo to IRS.gov/PDSstreetAddresses .\nA PDS can’t deliver items to P.O. boxes. You must use \nthe U.S. Postal Service to mail any item to an IRS P.O. \nbox address.\nSpecific Instructions\nName and Address\nInclude the suite, room, or other unit number after the street \naddress.\nP.O. Box\nIf the post office does not deliver mail to the street address and \nyou have a P.O. box, show the box number instead of the street \naddress.\nForeign Address\nEnter the information in the following order: city, province or \nstate, and country. Follow the country's practice for entering the \npostal code. Don't abbreviate the country's name.\nContact Information\nEnter the name, daytime telephone number, fax number, and \nemail address for the person who should be contacted to \ndiscuss this information return.\nIdentification Numbers\nEmployer Identification Number (EIN)\nEnter your EIN. If you don’t have an EIN, you may apply for one \nonline. Go to the IRS website at IRS.gov/EIN.You also may \napply for an EIN by faxing or mailing Form SS-4, Application for \nEmployer Identification Number, to the IRS. If you have applied \nfor an EIN but you don’t have your EIN by the time you must file \nyour information return, enter “Applied for” in any space where \nyour EIN must be entered.\nCAUTION\n!\nForm 637 Registration Number\nEnter the assigned IRS number. Regulations section \n48.4101-1(c)(1) require pipeline operators, position holders, \nterminal operators, and vessel operators to be registered by the \nIRS. If you don't have a registration number, use Form 637, \nApplication for Registration (For Certain Excise Tax Activities). \nForm 637 has information on how to apply for a registration \nnumber.\nCarrier and Consignor Names and EINs\nEINs are used to associate and verify transactions you report to \nthe IRS. Therefore, it's important that you furnish correct names \nand EINs for carriers and consignors on the forms sent to the \nIRS.\nYou may use Form W-9, Request for Taxpayer Identification \nNumber and Certification, or your own form, to request an EIN \nfrom a carrier or a consignor. You may be subject to a penalty for \nan incorrect or missing EIN on an information return. See \nPenalty, earlier. You're required to maintain the confidentiality of \ninformation obtained on a Form W-9 relating to the taxpayer's \nidentity and you may use such information only to comply with \nfiling these information returns.\nNote. Foreign persons may use the appropriate Form W-8. See \nthe Instructions for the Requester of Forms W-8BEN, W-8ECI, \nW-8EXP, and W-8IMY.\nSignature\nForm 720-CS must be signed by a person who has authority to \nsign.\nDefinitions\nApproved terminal. A terminal (see Terminal definition, later) \nthat is operated by a taxable fuel registrant that is a terminal \noperator.\nConsignor. The person that hires the carrier to transport liquid \nproduct.\nExports. Reportable products leaving the United States. Only \nthe mode codes listed are allowed. For example, EB, ES, or EP \n(for pipeline). Reporting the destination country is optional. See \nTable 3.\nFacility control number (FCN). A number that designates a \nstorage location within the motor fuel distribution system, or the \nbulk transfer/terminal system, or renewable fuel production \nfacilities. Facilities include approved refineries (RCN), terminals \n(TCN), biodiesel production facilities (BCN), or ethanol \nproduction facilities (ECN). The list of facilities can be found at \nIRS.gov/Excise.\nGross gallons. The total product measured in U.S. gallons \nwithout temperature or barometric adjustments.\nImports. Reportable liquid products entered into the United \nStates by an importer of record/enterer. Only the following mode \ncodes listed are allowed. For example, IB, IS, or IP (for pipeline). \nReporting the country of origin is optional. See Table 3.\nNote. An import is only reported when the product is first \nentered into the United States. Fuel is no longer characterized \nas an import after the fuel product enters the United States.\nLiquid product. Any liquid that is transported into storage at \nany facility. Liquid products are specifically identified and \nreported separately by their product codes listed in Table 2. \nProduct code 122 is used for any unlisted liquid that is used for \nblending into other products. Product code 092 is used for other \nunlisted liquids.\nMode Codes. The table below lists the mode codes.\n-2-\nInstructions for Form 720-CS (7-2017)\n", "Table 1. Mode Codes\nB barge\nIB import by barge\nEB export by barge\nS ship (Great Lake or \nocean)\nIS import by ship\nES export by ship\nPL pipeline\nIP import by pipeline\nEP export by pipeline\nNet gallons. Liquid product measured in U.S. gallons corrected \nto a temperature of 60° Fahrenheit or 15° Celsius and to a \npressure of 14.7 pounds per square inch (psi).\nTerminal. A taxable fuel storage and distribution facility that is \nsupplied by pipeline or vessel and from which liquid products, \nsuch as taxable fuel, may be removed at a rack. However, the \nterm does not include any facility at which gasoline blendstocks \nare used in the manufacture of products other than finished \ngasoline and from which no gasoline is removed. Also, the term \ndoes not include any facility where finished gasoline, undyed \ndiesel fuel, or undyed kerosene is stored if the facility is operated \nby a taxable fuel registrant and all such taxable fuel stored at the \nfacility has been previously taxed under section 4081 upon \nremoval from a refinery or terminal.\nTransport carriers (bulk). Includes pipelines, barges, or ships \ntransporting reportable liquid products to or from facilities. Bulk \ntransport carriers don't report crude oil movements.\nVessel official number. A number assigned by the U.S. Coast \nGuard for domestic vessels (generally, wholly owned by a U.S. \ncitizen). For more information, go to www.st.nmfs.noaa.gov/st1/\nCoastGuard/index.html. For international ships, an International \nMaritime Organization (IMO) number is used (issued by Lloyd's \nRegister – Fairplay, Ltd. on behalf of the IMO at \nwww.imonumbers.Lrfairplay.com).\nPart II.Transactions for the Month\nPart II is used to report a monthly summary of the receipts and \ndisbursements from FCNs by product code.\nUse only the product codes listed in Table 2.\nSchedule A. Carrier Receipts From a Facility\nUse this schedule to report each receipt of reportable liquid \nproduct at a facility. A separate Schedule A must be used for \neach facility and product code.\nLine 1\nEnter the product code from Table 2. Product code 122 \n(blending components, other) includes gasoline blendstocks as \ndefined in Regulations section 48.4081-1(c)(3)(i) but not listed in \nthe product code table.\nLine 2\nColumn (a). Enter the EIN of the company hiring the carrier.\nColumn (b). Enter the name of the company hiring the carrier.\nColumn (c). Enter the code from Table 1.\nColumn (d). If the mode code in column (c) is either a barge (B, \nIB, or EB) or a ship (S, IS, or ES), enter the vessel official \nnumber.\nColumn (e). Enter the date from the document in column (e) \n(mmddyyyy).\nColumn (f). Enter the identifying number from the document \nprovided by the terminal operator to the carrier that reflects the \ndetails of the transaction. This could be a bill of lading, manifest, \nCAUTION\n!\ninspection report, or other shipping document. Both the carrier \nand terminal operator must report the same document number.\nColumn (g). Enter the actual net gallons received from the \nfacility.\nSchedule B. Carrier Deliveries to a Facility\nUse this schedule to report each delivery of reportable liquid \nproducts to an FCN. A separate Schedule B must be used for \neach FCN and each product code.\nFacility Name/Number (FCN). Enter the facility name and \nFCN.\nLine 1\nEnter the product code from Table 2.\nLine 2\nColumn (a). Enter the EIN of the company hiring the carrier.\nColumn (b). Enter the name of the company hiring the carrier.\nColumn (c). Enter the mode code from Table 1.\nColumn (d). If the mode code in column (c) is either a barge (B, \nIB, or EB) or a ship (S, IS, or ES), enter the vessel official \nnumber.\nColumn (e). Enter the date from the document in column (f) \n(mmddyyyy).\nColumn (f). Enter the identifying number from the document \nprovided by the carrier to the terminal operator when the product \nis delivered to the facility that reflects the details of the \ntransaction. This could be the facility receipts document, pipeline \nticket number, barge ticket number, inspection report, etc. Both \nthe carrier and terminal operator must report the same document \nnumber.\nColumn (g). Enter the actual net gallons delivered to the \nterminal.\nUnresolved Tax Issues\nIf you have attempted to deal with an IRS problem \nunsuccessfully, you should contact the Taxpayer Advocate. The \nTaxpayer Advocate independently represents your interests and \nconcerns within the IRS by protecting your rights and resolving \nproblems that have not been fixed through normal channels.\nWhile Taxpayer Advocates can’t change the tax law or make \na technical tax decision, they can clear up problems that resulted \nfrom previous contacts and ensure that your case is given a \ncomplete and impartial review\nYour assigned personal advocate will listen to your point of \nview and will work with you to address your concerns. You can \nexpect the advocate to provide you with:\nA \"fresh look\" at your new or ongoing problem,\nTimely acknowledgment,\nThe name and phone number of the individual assigned to \nyour case,\nUpdates on progress,\nTimeframes for action,\nSpeedy resolution, and\nCourteous service.\nWhen contacting the Taxpayer Advocate, you should provide \nthe following information.\nYour name, address, and taxpayer identification number \n(TIN).\nThe name and telephone number of an authorized contact \nperson and the hours he or she can be reached.\nInstructions for Form 720-CS (7-2017)\n-3-\n", "The type of tax return and year(s) or period(s) (for quarterly \nreturns) involved.\nA detailed description of the problem.\nPrevious attempts to solve the problem and the office you \ncontacted.\nA description of the hardship you're facing (if applicable).\nYou may contact a Taxpayer Advocate by calling a toll-free \nnumber, 1-877-777-4778. Persons who have access to \nTTY/TDD equipment may call 1-800-829-4059 and ask for \nTaxpayer Advocate assistance. If you prefer, you may call, write, \nor fax the Taxpayer Advocate office in your area. See Pub. 1546, \nTaxpayer Advocate Service—Your Voice at the IRS, for a list of \naddresses and numbers. For more information, go to IRS.gov/\nAdvocate.\nPrivacy Act and Paperwork Reduction Act Notice. We ask \nfor the information on these forms in order to carry out the \nInternal Revenue laws of the United States. Section 4101 and its \nregulations require you to file an information return with the IRS. \nForm 720-CS is used to report the information. Section 6109 \nrequires you to provide your taxpayer identification number. \nRoutine uses of tax information include giving it to the \nDepartment of Justice for civil and criminal litigation, and to \ncities, states, the District of Columbia, and U.S. commonwealths \nand possessions for use in administering their tax laws. We also \nmay disclose this information to foreign countries pursuant to tax \ntreaty and federal and state agencies to enforce federal nontax \ncriminal laws and to combat terrorism. If you fail to provide this \ninformation in a timely manner, you may be subject to penalties.\nYou're not required to provide the information requested on a \nform 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 these forms will vary \ndepending on individual circumstances. The estimated average \ntimes are:\nLearning about\nPreparing, \ncopying, \nassembling, \nForm\nRecordkeeping\nthe law or\nand sending the\nthe form\nform to the IRS\n720-CS\n16 hr., 2 min.\n30 min.\n45 min.\nComments and suggestions. We welcome your comments \nabout this publication and your suggestions for future editions. \nYou can send us comments from IRS.gov/FormsPubs. Click on \n\"More Information\" and then on \"Give us feedback.\" Or you can \nwrite to:\nInternal Revenue Service\nTax Forms and Publications\n1111 Constitution Ave. NW\nIR-6526\nWashington, DC 20224\nAlthough we can’t respond individually to each comment \nreceived, we do appreciate your feedback and will consider your \ncomments as we revise our tax products.\nDon't send the tax form to this address. Instead, see Where \nTo File, earlier.\n-4-\nInstructions for Form 720-CS (7-2017)\n", "Table 2. Product Codes\nProduct\nProduct \nCode\nProduct\nProduct \nCode\nAdditive Miscellaneous\n090\nDiesel Fuel Dyed (continued):\nAlcohol:\nDiesel Fuel Low Sulfur Dyed\n227\nEthanol Mixture\nE00 – E991\nDiesel Fuel # 1 Dyed\n231\nMethanol Mixture\nM00 – M991\nDiesel Fuel # 4 Dyed\n153\nAviation Gasoline\n125\nEthane\n052\nBenzene\n248\nEthylene\n196\nBiodiesel:\nGasoline\n065\nBiodiesel Mixture\nB00 – B991\nIsobutane\n058\nDyed Biodiesel Mixture\nD00 – D991\nKerosene Undyed:\nBlending Components:\nKerosene Low Sulfur Undyed\n145\nBlending Components Other\n1222\nKerosene High Sulfur Undyed\n147\nButane, including Butane Propane Mix\n055 \nKerosene Dyed:\nETBE\n249 \nKerosene Low Sulfur Dyed\n073\nMTBE\n093 \nKerosene High Sulfur Dyed\n074\nNapthas\n126 \nMineral Spirits:\nPentanes, including Isopentane\n059 \nJet Fuel\n130\nRaffinates\n223 \nExcluded Liquid (Mineral Oil)\n077\nTAME\n121 \nLiquefied Natural Gas\n225\nToluene\n199 \nMarine Diesel Oil\n279\nTransmix\n100 \nMarine Gas Oil\n280\nXylene\n076 \nMethane \n265 \nButylene\n198 \nMineral Oils\n281 \nCompressed Natural Gas\n224 \nPropane \n054 \nDiesel Fuel Undyed:\nPropylene \n075 \nDiesel Fuel # 1 Low Sulfur Undyed\n161 \nUndefined (Other) Product\n0923\nDiesel Fuel # 2 Low Sulfur Undyed\n167\nCrude (any)\n0014\nFuel Oil # 1 Undyed\n150\nCondensate (not Crude)\n0494\nDiesel Fuel # 4 Undyed\n154\nAsphalt\n1884\nDiesel Fuel High Sulfur # 1 Undyed\n282\nFood\n9604\nDiesel Fuel High Sulfur # 2 Undyed\n283\nSoy Oil\n2854\nDiesel Fuel Dyed:\nWaste Oil\n091\nDiesel Fuel High Sulfur Dyed \n226\n100–99 indicates the percentage of fuel or fuel mixture (for example, a fuel composed of 79% ethanol would be E79, 100% dyed \nbiodiesel would be D00).\n2Blending Components Other (122) does not include product codes 155, 249, 093, 076, 126, 059, 223, 121, 199, or 100.\n3Undefined (Other) 092 does not include product codes 001, 049, 188, or 960.\n4Generally, these codes are not intended to expand reporting to these categories. However, if these products go into or out of an \napproved terminal (TCN facility), they must be reported to allow full accountability of liquids at an approved terminal. \nInstructions for Form 720-CS (7-2017)\n-5-\n", "Table 3. Abbreviations\nUnited States (US)\nAbbreviation\nAlabama\nAL\nAlaska\nAK\nArizona\nAZ\nArkansas\nAR\nCalifornia\nCA\nColorado\nCO\nConnecticut\nCT\nDelaware\nDE\nDistrict of Columbia\nDC\nFlorida\nFL\nGeorgia\nGA\nHawaii\nHI\nIdaho\nID\nIllinois\nIL\nIndiana\nIN\nIowa\nIA\nKansas\nKS\nKentucky\nKY\nLouisiana\nLA\nMaine\nME\nMaryland\nMD\nMassachusetts\nMA\nMichigan\nMI\nMinnesota\nMN\nMississippi\nMS\nAbbreviations Cont’d\nUnited States (US)\nAbbreviation\nMissouri\nMO\nMontana\nMT\nNebraska\nNE\nNevada\nNV\nNew Hampshire\nNH\nNew Jersey\nNJ\nNew Mexico\nNM\nNew York\nNY\nNorth Carolina\nNC\nNorth Dakota\nND\nOhio \nOH\nOklahoma\nOK\nOregon\nOR\nPennsylvania\nPA\nRhode Island\nRI\nSouth Carolina\nSC\nSouth Dakota\nSD\nTennessee\nTN\nTexas\nTX\nUtah\nUT\nVermont\nVT\nVirginia\nVA\nWashington\nWA\nWest Virginia\nWV\nWisconsin\nWI\nWyoming\nWY\n-6-\nInstructions for Form 720-CS (7-2017)\n", "Canadian (CA) Province/Territory\nAbbreviation\nAlberta\nAB\nBritish Columbia\nBC\nManitoba\nMB\nNew Brunswick\nNB\nNewfoundland\nNF\nNorthwest Territory\nNT\nNova Scotia\nNS\nNunavat\nNU\nOntario\nON\nPrince Edward Island\nPE\nQuebec\nQC\nSaskatchewan\nSK\nYukon Territory\nYT\nMexican (MX) State\nAbbreviation\nAguascalientes\nAG\nBaja California\nBJ\nBaja California Sur\nBS\nCampeche\nCP\nChiapas\nCH\nChihuahua\nCI\nCoahuila\nCU\nColima\nCL\nDistrito Federal\nDF\nDurango\nDG\nGuanajuato\nGJ\nGuerrero\nGR\nHildago\nHG\nJalisco\nJA\nMexico\nEM\nMichoacan\nMH\nMorelos\nMR\nNayarit\nNA\nNuevo Leon\nNL\nOaxaca\nOA\nPuebla\nPU\nQueretaro\nQA\nQuintana Roo\nQR\nSan Luis Potosi\nSL\nSinaloa\nSI\nSonora\nSO\nTabasco\nTA\nTamaulipas\nTM\nTlaxcala\nTL\nVeracruz\nVZ\nYucatan\nYC\nZacatecas\nZT\nInstructions for Form 720-CS (7-2017)\n-7-\n" ]
p4053cvn.pdf	0116 Publ 4053-C (EN-VN) (PDF)	https://www.irs.gov/pub/irs-pdf/p4053cvn.pdf	[ "T\nhe Department of the Treasury – Internal Revenue Service prohibits discrimination against \ntaxpayers based on race, color, national origin (including limited English proficiency), sex, \nreligion, disability, and age in its programs and activities. Additional bases, such as sexual \norientation and status as a parent, apply in education and training programs conducted by the \nInternal Revenue Service.\nTaxpayers with a disability may request a reasonable accommodation and taxpayers with limited \nEnglish proficiency may request language assistance to access service.\nare\nProtected\nProtected\nOperations Director, \nCivil Rights Division\nInternal Revenue Service\nRoom 2413\n1111 Constitution Avenue, NW\nWashington, DC 20224\nPublication 4053-C (EN/VN) (Rev. 1-2016) Catalog Number 68270E Department of the Treasury Internal Revenue Service www.irs.gov\nCivil Rights\nCivil Rights\nIf a taxpayer believes he or she has been discriminated against,\na written complaint should be sent to the address referenced\nwithin. For all other inquiries concerning taxpayer civil rights,\ncontact us at the mailing address or e-mail us at\n [email protected]\nSở Thuế Vụ - Bộ Ngân Khố (Department of the Treasury) - cấm kỳ thị người đóng thuế dựa trên chủng \ntộc, màu da, nguồn gốc quốc tịch (kể cả người không thành thạo Anh ngữ), phái tính, tôn giáo, tình trạng \ntàn tật, độ tuổi trong các chương trình và hoạt động của chúng tôi. Ngoài ra chúng tôi còn cấm kỳ thị dựa \ntrên xu hướng giới tính và tình trạng làm cha mẹ khi quý vị nộp đơn vào các chương tŕnh giáo dục và huấn \nluyện do Sở Thuế Vụ thực hiện. \nNgười đóng thuế mà bị tànk tật có thể yêu cầu trợ giúp hợp lý và người đóng thuế không thành thục tiếng \nAnh có thể yêu cầu trợ giúp thông dịch để được phục vụ.\nDo not send tax returns or other tax-related information to the Civil \nRights Division office or e-mail address.\nNếu người đóng thuế tin rằng họ bị kỳ thị thì nên gửi than phiền bằng \nvăn bản đến địa chỉ nêu bên trái đây. Đối với các thắc mắc liên quan đến \nquyền công dân của người đóng thuế thì liên lạc với chúng tôi theo địa \nchỉ gửi thư hoặc gửi điện thư cho chúng tôi đến \n [email protected]\nXin đừng gửi bản khai thuế hoặc thông tin khác liên quan đến thuế đến văn \nphòng hoặc địa chỉ điện thư của Phân Ban Dân Quyền.\nQuyền Công Dân \nQuyền Công Dân \nYour \ncủa Quý vị\nđược BẢO VỆ\n" ]
p4053ecn.pdf	0116 Publ 4053 (EN-CN) (PDF)	https://www.irs.gov/pub/irs-pdf/p4053ecn.pdf	[ "I\nn accordance with federal law and the Department of the Treasury – Internal Revenue \nService policy, discrimination against taxpayers on the basis of race, color, national origin \n(including limited English proficiency), disability, sex (in education programs or activities), \nage or reprisal is prohibited in programs and activities receiving federal financial assistance.\nTaxpayers with a disability may request a reasonable accommodation and taxpayers with \nlimited English proficiency may request language assistance to access service.\nare\nProtected\nProtected\nOperations Director, \nCivil Rights Division\nInternal Revenue Service\nRoom 2413\n1111 Constitution Avenue, NW\nWashington, DC 20224\nPublication 4053 (EN/CN) (Rev. 1-2016) Catalog Number 68263P Department of the Treasury Internal Revenue Service www.irs.gov\nCivil Rights\nCivil Rights\n根据联邦法和财政部－联邦国税局政策，基于种族、肤色、原国籍（包括英语水平有限者）、残\n疾、性别（教育计划或活动）、年龄等因素而对参加联邦经费补助的计划和活动的纳税人进行歧视\n或报复是禁止的行为。\n具有残疾的纳税人可要求合理的调整安排，英语能力有限者可要求语言协助以便获得服务。\n如果纳税人认为自己受到歧视，应以书面方式将投诉信寄到前述地\n址。若有其他关于纳税人公民权利的问题，请用前述邮寄地址与我\n们联系，或发电子邮件到 \n [email protected]\n请勿将报税表或其他税务相关信息以邮寄方式或是发送电子邮件到国税\n局民权部。\n您的公民权利受到保护\n您的公民权利受到保护\nYour \nDo not send tax returns or other tax-related information to the Civil \nRights Division office or e-mail address.\nIf a taxpayer believes he or she has been discriminated against,\na written complaint should be sent to the address referenced\nwithin. For all other inquiries concerning taxpayer civil rights,\ncontact us at the mailing address or e-mail us at\n [email protected]\n" ]
p4053ccn.pdf	0116 Publ 4053-C (EN-CN) (PDF)	https://www.irs.gov/pub/irs-pdf/p4053ccn.pdf	[ "T\nhe Department of the Treasury – Internal Revenue Service prohibits discrimination against \ntaxpayers based on race, color, national origin (including limited English proficiency), sex, \nreligion, disability, and age in its programs and activities. Additional bases, such as sexual \norientation and status as a parent, apply in education and training programs conducted by the \nInternal Revenue Service.\nTaxpayers with a disability may request a reasonable accommodation and taxpayers with \nlimited English proficiency may request language assistance to access service.\nare\nProtected\nProtected\nOperations Director, \nCivil Rights Division\nInternal Revenue Service\nRoom 2413\n1111 Constitution Avenue, NW\nWashington, DC 20224\nPublication 4053-C (EN/CN) (Rev. 1-2016) Catalog Number 68292S Department of the Treasury Internal Revenue Service www.irs.gov\nCivil Rights\nCivil Rights\n财政部－联邦国税局禁止基于种族、肤色、原国籍（包括英语水平有限者）、性别、宗教、残疾以\n及年龄等因素在局内各项计划与活动中對纳税人进行歧视。国税局的教育与培训计划有额外的适用\n规定，例如禁止基于性取向和作为父母的身分状态（status as a parent）的歧视行为。\n具有残疾的纳税人可要求合理的调整安排，英语能力有限者可要求语言协助以便获得服务。\n如果纳税人认为自己受到歧视，应以书面方式将投诉信寄到前述地\n址。若有其他关于纳税人公民权利的问题，请用前述邮寄地址与我\n们联系，或发电子邮件到 \n [email protected]\n请勿将报税表或其他税务相关信息以邮寄方式或是发送电子邮件到国税\n局民权部。\n您的公民权利受到保护\n您的公民权利受到保护\nYour \nDo not send tax returns or other tax-related information to the Civil \nRights Division office or e-mail address.\nIf a taxpayer believes he or she has been discriminated against,\na written complaint should be sent to the address referenced\nwithin. For all other inquiries concerning taxpayer civil rights,\ncontact us at the mailing address or e-mail us at\n [email protected]\n" ]
p4053eru.pdf	0116 Publ 4053 (EN-RU) (PDF)	https://www.irs.gov/pub/irs-pdf/p4053eru.pdf	[ "I\nn accordance with federal law and the Department of the Treasury – Internal Revenue \nService policy, discrimination against taxpayers on the basis of race, color, national origin \n(including limited English proficiency), disability, sex (in education programs or activities), \nage or reprisal is prohibited in programs and activities receiving federal financial assistance.\nTaxpayers with a disability may request a reasonable accommodation and taxpayers with \nlimited English proficiency may request language assistance to access service.\nare\nProtected\nProtected\nOperations Director, \nCivil Rights Division\nInternal Revenue Service\nRoom 2413\n1111 Constitution Avenue, NW\nWashington, DC 20224\nPublication 4053 (EN/RU) (Rev. 1-2016) Catalog Number 68266W Department of the Treasury Internal Revenue Service www.irs.gov\nCivil Rights\nCivil Rights\nIf a taxpayer believes he or she has been discriminated against,\na written complaint should be sent to the address referenced\nwithin. For all other inquiries concerning taxpayer civil rights,\ncontact us at the mailing address or e-mail us at\n [email protected]\nВ соответствии с федеральным законодательством и политикой Налогового управления \nМинистерства финансов США осуществлении программ и мероприятий, получающих \nфинансовую поддержку со стороны государтва, запрещается дискриминация \nналогоплательщиков по признакам расовой принадлежности, цвета кожи, национального \nпроисхождения (включая ограниченное знание английского языка), инвалидности, пола (в \nобразовательных программах и мероприятиях), возраста или в порядке мести. \nНалогоплательщики-инвалиды могут просить об удовлетворении, в разумных пределах, \nих специальных нужд, а налогоплательщики с ограниченным знанием английского языка \nмогут просить о языковой помощи при взаимодействии с налоговой службой. \nЕсли налогоплательщик считает себя жертвой дискриминации, \nему следует подать жалобу в письменной форме по \nуказанному адресу Отдела гражданских прав Налогового \nуправления США. Все другие запросы, касающиеся \nгражданских прав налогоплательщиков, следует направлять \nнам письмом по нашему почтовому адресу или электронной \nпочтой по адресу \n [email protected]\nНе посылайте налоговые декларации или другую информацию, \nсвязанную с налогами, в Отдел гражданских прав или на его адрес \nэлектронной почты. \nВаши гражданские \nВаши гражданские \nYour \nправа ЗАЩИЩЕНЫ\nЗАЩИЩЕНЫ\nDo not send tax returns or other tax-related information to the Civil \nRights Division office or e-mail address.\n" ]
p4053ckr.pdf	0116 Publ 4053-C (EN-KR) (PDF)	https://www.irs.gov/pub/irs-pdf/p4053ckr.pdf	[ "T\nhe Department of the Treasury – Internal Revenue Service prohibits discrimination against \ntaxpayers based on race, color, national origin (including limited English proficiency), sex, \nreligion, disability, and age in its programs and activities. Additional bases, such as sexual \norientation and status as a parent, apply in education and training programs conducted by the \nInternal Revenue Service.\nTaxpayers with a disability may request a reasonable accommodation and taxpayers with \nlimited English proficiency may request language assistance to access service.\nare\nProtected\nProtected\nOperations Director, \nCivil Rights Division\nInternal Revenue Service\nRoom 2413\n1111 Constitution Avenue, NW\nWashington, DC 20224\nPublication 4053-C (EN/KR) (Rev. 1-2016) Catalog Number 68268S Department of the Treasury Internal Revenue Service www.irs.gov\nCivil Rights\nCivil Rights\n재무부 산하 연방 국세청은 자체 프로그램과 활동에서 인종, 피부색, 출신 국가(제한적 영어 \n구사능력 포함), 성별, 종교, 장애, 연령에 근거하여 납세자를 차별하는 것을 금지합니다. \n국세청이 실시하는 교육 훈련 프로그램에서는 성적 지향성, 부모로서의 지위 등 추가적인 \n근거가 적용됩니다. \n장애가 있는 납세자는 합리적인 편의 시설을 요구할 수 있고, 영어 능력이 제한적인 납세자는 \n서비스를 받기 위해 언어 지원을 요구할 수 있습니다.\nDo not send tax returns or other tax-related information to the Civil \nRights Division office or e-mail address.\n납세자가 차별을 받았다고 믿을 경우 여기 표시된 주소로 서면 \n이의신청서를 제출해 주십시오. 납세자의 시민으로서의 권리에 \n관한 여타 모든 질의는 우편 주소를 통해 또는 이메일 \n [email protected] 를 통해 저희에게 연락 \n주십시오\n세금 보고서나 기타 세금 관련 정보를 민권국 사무소나 이메일 주소로 \n발송하지 마십시오.\n여러분의 \n여러분의 \nYour \n시민의 권리를 보호합니다\n보호합니다\nIf a taxpayer believes he or she has been discriminated against,\na written complaint should be sent to the address referenced\nwithin. For all other inquiries concerning taxpayer civil rights,\ncontact us at the mailing address or e-mail us at\n [email protected]\n" ]
p4053ekr.pdf	0116 Publ 4053 (EN-KR) (PDF)	https://www.irs.gov/pub/irs-pdf/p4053ekr.pdf	[ "I\nn accordance with federal law and the Department of the Treasury – Internal Revenue \nService policy, discrimination against taxpayers on the basis of race, color, national origin \n(including limited English proficiency), disability, sex (in education programs or activities), \nage or reprisal is prohibited in programs and activities receiving federal financial assistance.\nTaxpayers with a disability may request a reasonable accommodation and taxpayers with \nlimited English proficiency may request language assistance to access service.\nare\nProtected\nProtected\nOperations Director, \nCivil Rights Division\nInternal Revenue Service\nRoom 2413\n1111 Constitution Avenue, NW\nWashington, DC 20224\nPublication 4053 (EN/KR) (Rev. 1-2016) Catalog Number 68264A Department of the Treasury Internal Revenue Service www.irs.gov\nCivil Rights\nCivil Rights\n연방 법률과 재무부 산하 연방 국세청의 정책에 근거하여 연방 재정 지원을 받는 프로그램과 \n활동에서 인종, 피부색, 출신 국가(제한적 영어 구사능력 포함), 장애, 성별(교육 프로그램 및 \n활동에서), 연령 또는 보복 때문에 납세자를 차별하는 것을 금지합니다. \n장애가 있는 납세자는 합리적인 편의 시설을 요구할 수 있고, 영어 능력이 제한적인 납세자는 \n서비스를 받기 위해 언어 지원을 요구할 수 있습니다.\nDo not send tax returns or other tax-related information to the Civil \nRights Division office or e-mail address.\n납세자가 차별을 받았다고 믿을 경우 여기 표시된 주소로 서면 \n이의신청서를 제출해 주십시오. 납세자의 시민으로서의 권리에 \n관한 여타 모든 질의는 우편 주소를 통해 또는 이메일 \n [email protected] 를 통해 저희에게 연락 \n주십시오\n세금 보고서나 기타 세금 관련 정보를 민권국 사무소나 이메일 주소로 \n발송하지 마십시오.\n여러분의 \n여러분의 \nYour \n시민의 권리를 보호합니다\n보호합니다\nIf a taxpayer believes he or she has been discriminated against,\na written complaint should be sent to the address referenced\nwithin. For all other inquiries concerning taxpayer civil rights,\ncontact us at the mailing address or e-mail us at\n [email protected]\n" ]
p4053cru.pdf	0116 Publ 4053-C (EN-RU) (PDF)	https://www.irs.gov/pub/irs-pdf/p4053cru.pdf	[ "T\nhe Department of the Treasury – Internal Revenue Service prohibits discrimination against \ntaxpayers based on race, color, national origin (including limited English proficiency), sex, \nreligion, disability, and age in its programs and activities. Additional bases, such as sexual \norientation and status as a parent, apply in education and training programs conducted by the \nInternal Revenue Service.\nTaxpayers with a disability may request a reasonable accommodation and taxpayers with \nlimited English proficiency may request language assistance to access service.\nare\nProtected\nProtected\nOperations Director, \nCivil Rights Division\nInternal Revenue Service\nRoom 2413\n1111 Constitution Avenue, NW\nWashington, DC 20224\nPublication 4053-C (EN/RU) (Rev. 1-2016) Catalog Number 68269D Department of the Treasury Internal Revenue Service www.irs.gov\nCivil Rights\nCivil Rights\nIf a taxpayer believes he or she has been discriminated against,\na written complaint should be sent to the address referenced\nwithin. For all other inquiries concerning taxpayer civil rights,\ncontact us at the mailing address or e-mail us at\n [email protected]\nНалоговое управление Министерства финансов США осуществлении своих программ \nи мероприятий запрещает дискриминацию налогоплательщиков по признакам расовой \nпринадлежности, цвета кожи, национального происхождения (включая ограниченное \nзнание английского языка), пола, религиозных верований, инвалидности и возраста. При \nпроведении образовательных и учебных программ Налогового управления США также \nзапрещается дискриминация по дополнительным признакам, таким как сексуальная \nориентация и родительский статус. \nНалогоплательщики-инвалиды могут просить об удовлетворении, в разумных пределах, \nих специальных нужд, а налогоплательщики с ограниченным знанием английского языка \nмогут просить о языковой помощи при взаимодействии с налоговой службой. \nЕсли налогоплательщик считает себя жертвой дискриминации, \nему следует подать жалобу в письменной форме по \nуказанному адресу Отдела гражданских прав Налогового \nуправления США. Все другие запросы, касающиеся \nгражданских прав налогоплательщиков, следует направлять \nнам письмом по нашему почтовому адресу или электронной \nпочтой по адресу \n [email protected]\nНе посылайте налоговые декларации или другую информацию, \nсвязанную с налогами, в Отдел гражданских прав или на его адрес \nэлектронной почты. \nВаши гражданские \nВаши гражданские \nYour \nправа ЗАЩИЩЕНЫ\nЗАЩИЩЕНЫ\nDo not send tax returns or other tax-related information to the Civil \nRights Division office or e-mail address.\n" ]
f14581c.pdf	0617 Form 14581-C (PDF)	https://www.irs.gov/pub/irs-pdf/f14581c.pdf	[ "Catalog Number 69846U\nwww.irs.gov\nForm 14581-C (6-2017)\nForm 14581-C \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nMedicare Coverage Compliance Self-Assessment \nFor State and Local Government Employers\nIntroduction\nPublic employers have unique legal requirements for compliance with federal tax and Social Security laws. These employers need to be \naware of the rules that apply to them and their workers (both employees and independent contractors); especially those related to \nfederal income, Social Security and Medicare taxes and public retirement system obligations.\nThe Form 14581 series consists of seven topical employment tax Compliance Self-Assessment tools, listed below, for voluntary use by \ngovernment entities to conduct self-assessments of their compliance with these requirements. The forms have fillable check box and \ntext fields so they can be completed electronically or printed and completed manually.\nFor use by Federal, State and Local Government Entities\n• Form 14581-A Fringe Benefits Compliance Self-Assessment\n• Form 14581-B International Issues Compliance Self-Assessment\n• Form 14581-D Other Tax Issues Compliance Self-Assessment\n• Form 14581-G Worker Status Compliance Self-Assessment\nFor use by State and Local Government Entities Only\n• Form 14581-C Medicare Coverage Compliance Self-Assessment\n• Form 14581-E Retirement Plan Coverage Compliance Self-Assessment\n• Form 14581-F Social Security Coverage Compliance Self-Assessment\nThe self-assessment tools are designed to help public employers identify areas that indicate potential compliance issues. They are \nintended to be completed by those responsible for withholding and paying employment taxes and filing required information returns. \nEach topic contains brief information on the law with links to IRS publications and other authoritative resources that provide more \ninformation.\nNote: The self-assessment tools are intended as general guides to the most common tax issues that public employers may encounter \nand direct those entities to additional information as necessary. The tools are provided for general information only. They don't \nconstitute legal advice or determinations by the IRS regarding particular tax situations and they don't cover every question that may be \nencountered. The sources cited should be reviewed for additional information.\nCommon Errors\nThe following common errors were identified during IRS audits of public employers:\n• Totals shown on Forms 941 or Form 944 do not reconcile with totals on Forms W-2 and W-3, or between these forms and the \naccounting records.\n• Forms W-9 and W-4 are not being used or are not being updated when necessary.\n• Failure to backup withhold on payments to vendors when required.\n• Failure to correctly complete or file Forms 1099.\n• Failure to apply accountable plan rules to reimbursements and allowances.\n• Incorrect or missing employment tax deposits.\n• Failure to follow electronic filing requirements.\n• Treatment of certain groups of workers as independent contractors instead of as employees.\n• Failure to pay and withhold Medicare-only tax on rehired annuitants.\n• Failure to include taxable noncash benefits in employee wages.\n• Failure to apply correct withholding rules to election workers and public officials.\nFor Assistance While Completing the Self-Assessment Tools:\nThe following federal tax information applicable to the topics addressed in this Compliance Self-Assessment Tool is available on the \nIRS website:\n• Tools for Federal, State and Local Governments\n• Publication 15, Employer's Tax Guide\n• Publication 15-A, Employer's Supplemental Tax Guide\n• Publication 15-B, Employer's Tax Guide to Fringe Benefits\n• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities\n• Publication 963, Federal-State Reference Guide\n• Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s)\n• Publication 1779, Independent Contractor or Employee\n• Publication 5137, Fringe Benefit Guide\n• Publication 5138, Quick Reference Guide for Public Employers\n• Government Retirement Plans Toolkit\n• Governmental Plans under Internal Revenue Code Section 401(a)\n", "Catalog Number 69846U\nwww.irs.gov\nForm 14581-C (6-2017)\nForm 14581-C \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nMedicare Coverage Compliance Self-Assessment \nFor State and Local Government Employers\nMedicare Coverage – Publication 963\n1.\nAre any employees exempt from Medicare under the continuing employment \nexception\nYes\nNo\nFollow Up\nNote: Almost all state and local government employees are covered by Medicare. All employees covered under a Section 218 \nAgreement are covered and employees covered by mandatory Social Security provisions are covered, unless the employee meets the \ncontinuing employment exception under Internal Revenue Code (IRC) Section 3121(u). The continuing employment exception applies \nto an employee hired or rehired by a state or political subdivision employer before April 1, 1986, only if the employee is a member of a \npublic retirement system within the meaning of IRC Section 3121(b)(7)(F) and meets all of the following requirements:\n• The employee was performing regular and substantial services for remuneration for the state or political subdivision employer \nbefore April 1, 1986;\n• The employee was a bona fide employee of that employer on March 31, 1986;\n• The employment relationship with that employer was not entered into for purposes of avoiding the Medicare tax; and\n• The employment relationship with that employer been continuous since March 31, 1986.\nNote: The IRC also exempts employees performing the following services from mandatory Social Security and Medicare taxes:\n• Services performed by individuals hired to be relieved from unemployment.\n• Services performed in a hospital, home or other institution by a patient or inmate thereof as an employee of a state or local \ngovernment.\n• Services performed by an employee hired on a temporary basis in case of fire, storm, snow, earthquake, flood or similar \nemergency.\n• Services performed by a nonresident alien temporarily residing in the U.S. holding an F-1, J-1, M-1 or Q-1 visa, when the services \nare performed to carry out the purpose for which the alien was admitted to the U.S.\n• Services in positions compensated solely by fees received directly from the public are subject to SECA (Self-Employment \nContributions Act) taxes, unless a Section 218 Agreement covers these services.\n• Services performed by a student enrolled and regularly attending classes at the school, college or university for which they are \nworking, unless a section 218 Agreement covers these services. Refer to www.socialsecurity.gov/slge/student_coverage_chart.htm \nfor the student exclusions for each state.\n• Services performed by election officials or election workers paid less than the calendar year threshold amount mandated by law \nunless a Section 218 Agreement covers election workers.\n• Services that would be excluded if performed for a private employer because they are not work defined as employment under \nSection 210(a) of the Social Security Act\nContact the State Social Security Administrator with any questions pertaining to the foregoing.\nComments\n2.\nAre there any employees from whom Medicare is not withheld, other than those who \nmeet the exceptions identified above\nYes\nNo\nFollow Up\nComments\n3.\nDoes the entity employ any rehired annuitants\nYes\nNo\nFollow Up\nNote: Rehired annuitants are retired individuals who are rehired by their employer or another employer that participates in the same \nretirement system as the former employer. This includes a former participant in a state retirement system who has previously retired \nand who is either:\n1. Receiving retirement benefits under the retirement system, or\n2. Has reached the normal retirement age under the retirement system.\nComments\n", "Page 3\nCatalog Number 69846U\nwww.irs.gov\nForm 14581-C (6-2017)\na. If the employer has rehired annuitants, is Social Security tax withheld and paid on \nthose employees as applicable\nYes\nNo\nFollow Up\nComments\nb. If yes, is Medicare tax withheld and paid on those employees\nYes\nNo\nFollow Up\nNote: When an employee retires, the employee has terminated employment for purposes of the continuing employment exception. \nThus, if that former employee is rehired, the employee will be subject to Medicare tax, even if the employee was previously exempt \nbecause of the continuing employment exception.\nComments\nNotes/Follow-up\nYou have completed the Medicare Coverage Compliance Self-Assessment.\n" ]
f14581g.pdf	0617 Form 14581-G (PDF)	https://www.irs.gov/pub/irs-pdf/f14581g.pdf	[ "Catalog Number 69850C\nwww.irs.gov\nForm 14581-G (6-2017)\nForm 14581-G \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nEmployee or Independent Contractor Compliance Self-Assessment \nFor Public Employers\nIntroduction\nPublic employers have unique legal requirements for compliance with federal tax and Social Security laws. These employers need to be \naware of the rules that apply to them and their workers (both employees and independent contractors); especially those related to \nfederal income, Social Security and Medicare taxes and public retirement system obligations.\nThe Form 14581 series consists of seven topical employment tax Compliance Self-Assessment tools, listed below, for voluntary use by \ngovernment entities to conduct self-assessments of their compliance with these requirements. The forms have fillable check box and \ntext fields so they can be completed electronically or printed and completed manually.\nFor use by Federal, State and Local Government Entities\n• Form 14581-A Fringe Benefits Compliance Self-Assessment\n• Form 14581-B International Issues Compliance Self-Assessment\n• Form 14581-D Other Tax Issues Compliance Self-Assessment\n• Form 14581-G Worker Status Compliance Self-Assessment\nFor use by State and Local Government Entities Only\n• Form 14581-C Medicare Coverage Compliance Self-Assessment\n• Form 14581-E Retirement Plan Coverage Compliance Self-Assessment\n• Form 14581-F Social Security Coverage Compliance Self-Assessment\nThe self-assessment tools are designed to help public employers identify areas that indicate potential compliance issues. They are \nintended to be completed by those responsible for withholding and paying employment taxes and filing required information returns. \nEach topic contains brief information on the law with links to IRS publications and other authoritative resources that provide more \ninformation.\nNote: The self-assessment tools are intended as general guides to the most common tax issues that public employers may encounter \nand direct those entities to additional information as necessary. The tools are provided for general information only. They don't \nconstitute legal advice or determinations by the IRS regarding particular tax situations and they don't cover every question that may be \nencountered. The sources cited should be reviewed for additional information.\nCommon Errors\nThe following common errors were identified during IRS audits of public employers:\n• Totals shown on Forms 941 or Form 944 do not reconcile with totals on Forms W-2 and W-3, or between these forms and the \naccounting records.\n• Forms W-9 and W-4 are not being used or are not being updated when necessary.\n• Failure to backup withhold on payments to vendors when required.\n• Failure to correctly complete or file Forms 1099.\n• Failure to apply accountable plan rules to reimbursements and allowances.\n• Incorrect or missing employment tax deposits.\n• Failure to follow electronic filing requirements.\n• Treatment of certain groups of workers as independent contractors instead of as employees.\n• Failure to pay and withhold Medicare-only tax on rehired annuitants.\n• Failure to include taxable noncash benefits in employee wages.\n• Failure to apply correct withholding rules to election workers and public officials.\nFor Assistance While Completing the Self-Assessment Tools:\nThe following federal tax information applicable to the topics addressed in this Compliance Self-Assessment Tool is available on the \nIRS website:\n• Tools for Federal, State and Local Governments\n• Publication 15, Employer's Tax Guide\n• Publication 15-A, Employer's Supplemental Tax Guide\n• Publication 15-B, Employer's Tax Guide to Fringe Benefits\n• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities\n• Publication 963, Federal-State Reference Guide\n• Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s)\n• Publication 1779, Independent Contractor or Employee\n• Publication 5137, Fringe Benefit Guide\n• Publication 5138, Quick Reference Guide for Public Employers\n• Government Retirement Plans Toolkit\n• Governmental Plans under Internal Revenue Code Section 401(a)\n", "Catalog Number 69850C\nwww.irs.gov\nForm 14581-G (6-2017)\nForm 14581-G \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nEmployee or Independent Contractor Compliance Self-Assessment \nFor Public Employers\nWorker Status – Publication 963\nFollowing are provisions used in making worker classification determinations.\nCommon Law Rules and Categories of Evidence\nFactors that provide evidence of the degree of control and independence fall into three categories:\n1. Behavioral Control: Does the company control or have the right to control what the workers do and how the workers do their job\nBehavioral control refers to facts that show whether there is a right to direct or control how the worker does the work. A worker is an \nemployee when the business has the right to direct and control the worker. The business does not have to actually direct or control \nthe way the work is done – as long as the employer has the right to direct and control the work. The behavioral control factors fall \ninto the categories of:\n• Type of instructions given\n• Degree of instruction\n• Evaluation systems\n• Training\n2. Financial Control: Are the business aspects of the worker’s job controlled by the payer? These include things like how the worker is \npaid, whether expenses are reimbursed, who provides tools/supplies, etc.\nFinancial control refers to facts that show whether the business has the right to control the economic aspects of the worker’s job. The \nfinancial control factors fall into the categories of:\n• Significant investment\n• Unreimbursed expenses\n• Opportunity for profit or loss\n• Services available to the market\n• Method of payment\n3. Type of Relationship: Are there written contracts or employee type benefits (such as pension plan, insurance, vacation pay, etc.)? \nWill the relationship continue and is the work performed a key aspect of the business\nType of relationship refers to facts that show how the worker and business perceive their relationship to each other. The factors, for \nthe type of relationship between two parties, generally fall into the categories of:\n• Written contracts\n• Employee benefits\n• Permanency of the relationship\n• Services provided as key activity of the business\nComments\n1.\nAre all workers properly classified as employees or independent contractors\nYes\nNo\nFollow Up\nNote: Under the common-law standards applied by the IRS, there are three categories of evidence, Behavioral Controls, Financial \nControls and Relationship of the parties, which should be considered to determine whether the worker is an employee or independent \ncontractor.\nSee Publication 963, Chapter 4, for information about worker classification.\nForm SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, can be \nsubmitted to the IRS to obtain a determination of whether a particular worker is an independent contractor or employee of the entity.\nComments\n2.\nDoes the entity have any categories of workers listed in A, B and C, below\nFollow Up\nNo\nYes\nIf yes, are they classified as employees\nFollow Up\nNo\nYes\n", "Page 3\nCatalog Number 69850C\nwww.irs.gov\nForm 14581-G (6-2017)\na. Elected officials\nYes\nNo\nFollow Up\nNote: A public official has authority to exercise the power of the government and does so as an agent and employee of the \ngovernment. For this reason, the Supreme Court has held that public officials are employees. A public official performs a governmental \nduty exercised pursuant to a public law. A public office is a position created by law, holding a delegation of a portion of the sovereign \npowers of government to be exercised for the benefit of the public.\nNote: Elected officials are subject to a degree of control that typically makes them employees under the common law. Elected officials \nare responsible to the public, which has the power not to reelect them. Elected officials may also be subject to recall by the public or a \nsuperior official. In any event, elected officials are employees for income tax withholding purposes under Internal Revenue Code \nSection 3401(c).\nExamples of public officials include, but are not limited to, governor, mayor, county commissioner, judge, justice of the peace, sheriff, \nconstable, registrar of deeds, building and plumbing inspectors.\nComments\nb. Appointed officials\nYes\nNo\nFollow Up\nNote: Generally, few appointed officials have sufficient independence such that they will not be considered common-law employees. \nSee Publication 963.\nComments\nc. Fee-based positions\nYes\nNo\nFollow Up\nNote: In general, if an individual performs services as an official of a governmental entity and the remuneration received is paid from \ngovernmental funds, the official is an employee and the wages are subject to federal employment taxes.\nComments\n3.\nDual-status workers\nYes\nNo\nFollow Up\nDo any employees receive Form 1099-MISC, Miscellaneous Income, for services that \nare substantially similar to services performed by employees and reported as wages \non Form W-2\nFollow Up\nNo\nYes\nIf yes, the amounts reported on Forms 1099-MISC should be reported as wages subject to applicable employment taxes and not \nreported on Form 1099-MISC.\nComments\nYou have completed the Employee or Independent Contractor Compliance Self-Assessment.\nNotes/Follow-up\n" ]
f14581f.pdf	0617 Form 14581-F (PDF)	https://www.irs.gov/pub/irs-pdf/f14581f.pdf	[ "Catalog Number 69849B\nwww.irs.gov\nForm 14581-F (6-2017)\nForm 14581-F \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nSocial Security Coverage Compliance Self-Assessment \nFor State and Local Government Entities\nIntroduction\nPublic employers have unique legal requirements for compliance with federal tax and Social Security laws. These employers need to be \naware of the rules that apply to them and their workers (both employees and independent contractors); especially those related to \nfederal income, Social Security and Medicare taxes and public retirement system obligations.\nThe Form 14581 series consists of seven topical employment tax Compliance Self-Assessment tools, listed below, for voluntary use by \ngovernment entities to conduct self-assessments of their compliance with these requirements. The forms have fillable check box and \ntext fields so they can be completed electronically or printed and completed manually.\nFor use by Federal, State and Local Government Entities\n• Form 14581-A Fringe Benefits Compliance Self-Assessment\n• Form 14581-B International Issues Compliance Self-Assessment\n• Form 14581-D Other Tax Issues Compliance Self-Assessment\n• Form 14581-G Worker Status Compliance Self-Assessment\nFor use by State and Local Government Entities Only\n• Form 14581-C Medicare Coverage Compliance Self-Assessment\n• Form 14581-E Retirement Plan Coverage Compliance Self-Assessment\n• Form 14581-F Social Security Coverage Compliance Self-Assessment\nThe self-assessment tools are designed to help public employers identify areas that indicate potential compliance issues. They are \nintended to be completed by those responsible for withholding and paying employment taxes and filing required information returns. \nEach topic contains brief information on the law with links to IRS publications and other authoritative resources that provide more \ninformation.\nNote: The self-assessment tools are intended as general guides to the most common tax issues that public employers may encounter \nand direct those entities to additional information as necessary. The tools are provided for general information only. They don't \nconstitute legal advice or determinations by the IRS regarding particular tax situations and they don't cover every question that may be \nencountered. The sources cited should be reviewed for additional information.\nCommon Errors\nThe following common errors were identified during IRS audits of public employers:\n• Totals shown on Forms 941 or Form 944 do not reconcile with totals on Forms W-2 and W-3, or between these forms and the \naccounting records.\n• Forms W-9 and W-4 are not being used or are not being updated when necessary.\n• Failure to backup withhold on payments to vendors when required.\n• Failure to correctly complete or file Forms 1099.\n• Failure to apply accountable plan rules to reimbursements and allowances.\n• Incorrect or missing employment tax deposits.\n• Failure to follow electronic filing requirements.\n• Treatment of certain groups of workers as independent contractors instead of as employees.\n• Failure to pay and withhold Medicare-only tax on rehired annuitants.\n• Failure to include taxable noncash benefits in employee wages.\n• Failure to apply correct withholding rules to election workers and public officials.\nFor Assistance While Completing the Self-Assessment Tools:\nThe following federal tax information applicable to the topics addressed in this Compliance Self-Assessment Tool is available on the \nIRS website:\n• Tools for Federal, State and Local Governments\n• Publication 15, Employer's Tax Guide\n• Publication 15-A, Employer's Supplemental Tax Guide\n• Publication 15-B, Employer's Tax Guide to Fringe Benefits\n• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities\n• Publication 963, Federal-State Reference Guide\n• Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s)\n• Publication 1779, Independent Contractor or Employee\n• Publication 5137, Fringe Benefit Guide\n• Publication 5138, Quick Reference Guide for Public Employers\n• Government Retirement Plans Toolkit\n• Governmental Plans under Internal Revenue Code Section 401(a)\n", "Catalog Number 69849B\nwww.irs.gov\nForm 14581-F (6-2017)\nForm 14581-F \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nSocial Security Coverage Compliance Self-Assessment \nFor State and Local Government Entities\nSocial Security – Publication 963\nGeneral Social Security information is available at the Social Security Administration's website and information specific to state and \nlocal government employers is available at www.ssa.gov/slge/.\nThe National Conference of State Social Security Administrators (NCSSSA) website includes contact information for the state \nSocial Security Administrators, who are responsible for maintaining and administering the states’ Section 218 Agreements and \nModifications with the Social Security Administration.\n1.\nDoes the entity have Social Security coverage under a Section 218 Agreement and/or \nModification (a modification is an amendment to the state's Section 218 Agreement) \nYes\nNo\nFollow Up\nIf no, SKIP to question 4.\nNote: If an entity is uncertain whether it is covered by a Section 218 Agreement and/or a Modification and would like to obtain a copy of \nits Section 218 Agreement and any related modifications, contact the State Social Security Administrator at \nwww.ncsssa.org/statessadminmenu.html.\nComments\n2.\nHave there been any Modifications to the Section 218 Agreement or to the original \nModification that provided Section 218 coverage for the entity\nYes\nNo\nFollow Up\nIt may be necessary to contact the State Social Security Administrator to answer this question. If “yes,” list all Modification numbers, \ndates and a description of changes to the Section 218 Agreement made by each Modification. If there have been no modifications, skip \nto Question 3.\nList the modifications\nNote: State Social Security Administrators prepare Section 218 Modifications to the states’ agreements to include additional coverage \ngroups, to correct errors in other Modifications, to identify additional political subdivisions joining a covered retirement system or to \nobtain Medicare coverage for public employees whose employment relationship with a public employer has been continuous since \nMarch 31, 1986.\nTo learn more, contact the State Social Security Administrator for the state.\nComments\n", "Page 3\nCatalog Number 69849B\nwww.irs.gov\nForm 14581-F (6-2017)\n3.\nIf the entity has a Section 218 Agreement and/or Modification, are services \nperformed by any employees excluded from Social Security and/or Medicare \ncoverage\nYes\nNo\nFollow Up\nNote: Federal law requires the exclusion of the following services from voluntary (Section 218) coverage under the Social Security Act \n(Section 218(c)(6)):\n• Services performed by individuals hired to be relieved from unemployment.\n• Services performed in a hospital, home or other institution by a patient or inmate thereof as an employee of a state or local \ngovernment.\n• Services performed by an employee hired on a temporary basis in case of fire, storm, snow, earthquake, flood or similar \nemergency.\n• Services performed by a nonresident alien temporarily residing in the U.S., holding an F-1, J-1, M-1 or Q-1 visa, when the services \nare performed to carry out the purpose for which the alien was admitted to the U.S.\n• Covered transportation service as defined in SSA 210(k).\nNote: Federal law allows for the optional exclusion of the following services from voluntary (Section 218) coverage under the Social \nSecurity Act:\n• Services in positions compensated solely by fees received directly from the public are subject to SECA (Self-Employment \nContributions Act) taxes.\n• Services performed by a student enrolled and regularly attending classes at the school, college or university for which they are \nworking.\n• Services performed by election officials or election workers paid less than the calendar year threshold amount mandated by law.\n• Services that would be excluded if performed for a private employer because they are not work defined as employment under \nSection 210(a) of the Social Security Act.\nNote: The categories of employees excluded from a Section 218 Agreement may still be subject to Social Security and Medicare \nwithholding under the mandatory Social Security provisions if they do not participate in a retirement plan that replaces Social Security.\nList the categories of workers excluded from coverage under the Section 218 Agreement or Modification\nSee IRS Publication 963, Federal-State Reference Guide, for information on exclusions from Section 218 coverage.\nComments\n", "Page 4\nCatalog Number 69849B\nwww.irs.gov\nForm 14581-F (6-2017)\n4.\nIs the entity subject to mandatory Social Security coverage\nYes\nNo\nFollow Up\nNote: After July 1, 1991, full-time, part-time, temporary and seasonal employees who are not participating in a qualifying retirement \nsystem made available through their employer must be covered by Social Security, pursuant to Internal Revenue Code (IRC) Section \n3121(b)(7)(F). The IRC, however, exempts employees performing the following services from mandatory Social Security and Medicare \ntaxes.\n• Services performed by individuals hired to be relieved from unemployment.\n• Services performed in a hospital, home or other institution by a patient or inmate thereof as an employee of a state or local \ngovernment.\n• Services performed by an employee hired on a temporary basis in case of fire, storm, snow, earthquake, flood or similar \nemergency.\n• Services performed by a nonresident alien temporarily residing in the U.S. holding an F-1, J-1, M-1 or Q-1 visa, when the services \nare performed to carry out the purpose for which the alien was admitted to the U.S.\n• Services in positions compensated solely by fees received directly from the public are subject to SECA (Self-Employment \nContributions Act) taxes, unless a Section 218 Agreement covers these services.\n• Services performed by a student enrolled and regularly attending classes at the school, college or university for which they are \nworking, unless a section 218 Agreement covers these services. Refer to www.socialsecurity.gov/slge/student_coverage_chart.htm \nfor the student exclusions for each state.\n• Services performed by election officials or election workers paid less than the calendar year threshold amount mandated by law \nunless a Section 218 Agreement covers election workers.\n• Services that would be excluded if performed for a private employer because they are not work defined as employment under \nSection 210(a) of the Social Security Act\nSee IRS Publication 963, Federal-State Reference Guide, for information on exclusions from mandatory Social Security coverage.\nComments\nNotes/Follow-up\nYou have completed the Social Security Compliance Self-Assessment.\n" ]
f14581a.pdf	0617 Form 14581-A (PDF)	https://www.irs.gov/pub/irs-pdf/f14581a.pdf	[ "Catalog Number 69844Y\nwww.irs.gov\nForm 14581-A (6-2017)\nForm 14581-A \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nFringe Benefits Compliance Self-Assessment \nFor Public Employers\nIntroduction\nPublic employers have unique legal requirements for compliance with federal tax and Social Security laws. These employers need to be \naware of the rules that apply to them and their workers (both employees and independent contractors); especially those related to \nfederal income, Social Security and Medicare taxes and public retirement system obligations.\nThe Form 14581 series consists of seven topical employment tax Compliance Self-Assessment tools, listed below, for voluntary use by \ngovernment entities to conduct self-assessments of their compliance with these requirements. The forms have fillable check box and \ntext fields so they can be completed electronically or printed and completed manually.\nFor use by Federal, State and Local Government Entities\n• Form 14581-A Fringe Benefits Compliance Self-Assessment\n• Form 14581-B International Issues Compliance Self-Assessment\n• Form 14581-D Other Tax Issues Compliance Self-Assessment\n• Form 14581-G Worker Status Compliance Self-Assessment\nFor use by State and Local Government Entities Only\n• Form 14581-C Medicare Coverage Compliance Self-Assessment\n• Form 14581-E Retirement Plan Coverage Compliance Self-Assessment\n• Form 14581-F Social Security Coverage Compliance Self-Assessment\nThe self-assessment tools are designed to help public employers identify areas that indicate potential compliance issues. They are \nintended to be completed by those responsible for withholding and paying employment taxes and filing required information returns. \nEach topic contains brief information on the law with links to IRS publications and other authoritative resources that provide more \ninformation.\nNote: The self-assessment tools are intended as general guides to the most common tax issues that public employers may encounter \nand direct those entities to additional information as necessary. The tools are provided for general information only. They don't \nconstitute legal advice or determinations by the IRS regarding particular tax situations and they don't cover every question that may be \nencountered. The sources cited should be reviewed for additional information.\nCommon Errors\nThe following common errors were identified during IRS audits of public employers:\n• Totals shown on Forms 941 or Form 944 do not reconcile with totals on Forms W-2 and W-3, or between these forms and the \naccounting records.\n• Forms W-9 and W-4 are not being used or are not being updated when necessary.\n• Failure to backup withhold on payments to vendors when required.\n• Failure to correctly complete or file Forms 1099.\n• Failure to apply accountable plan rules to reimbursements and allowances.\n• Incorrect or missing employment tax deposits.\n• Failure to follow electronic filing requirements.\n• Treatment of certain groups of workers as independent contractors instead of as employees.\n• Failure to pay and withhold Medicare-only tax on rehired annuitants.\n• Failure to include taxable noncash benefits in employee wages.\n• Failure to apply correct withholding rules to election workers and public officials.\nFor Assistance While Completing the Self-Assessment Tools:\nThe following federal tax information applicable to the topics addressed in this Compliance Self-Assessment Tool is available on the \nIRS website:\n• Tools for Federal, State and Local Governments\n• Publication 15, Employer's Tax Guide\n• Publication 15-A, Employer's Supplemental Tax Guide\n• Publication 15-B, Employer's Tax Guide to Fringe Benefits\n• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities\n• Publication 963, Federal-State Reference Guide\n• Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s)\n• Publication 1779, Independent Contractor or Employee\n• Publication 5137, Fringe Benefit Guide\n• Publication 5138, Quick Reference Guide for Public Employers\n• Government Retirement Plans Toolkit\n• Governmental Plans under Internal Revenue Code Section 401(a)\n", "Catalog Number 69844Y\nwww.irs.gov\nForm 14581-A (6-2017)\nForm 14581-A \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nFringe Benefits Compliance Self-Assessment \nFor Public Employers\nFringe Benefits – Publication 15-B and Publication 5137\n1.\nDoes the entity follow “accountable plan” rules for reimbursement of business \nexpenses incurred by employees\nYes\nNo\nFollow Up\nNote: Generally, reimbursements or advances for expenses paid by the employer on behalf of the employee are taxable unless they \nare working condition fringe benefits and are ordinary and necessary employee business expenses that would otherwise qualify for a \ndeduction by the employee and the reimbursements or advances are made under accountable plan rules. For payments to be \nconsidered to be made under accountable plan rules, the employee must:\na) Incur the expenses in the performance of work,\nb) Substantiate the expenses within a reasonable period of time, and\nc) Return any amounts in excess of expenses within a reasonable period of time.\nIf accountable plan rules are met, no tax reporting is necessary. If the rules are not met, the reimbursements or advances are included \nin wages on Form W-2 and are subject to withholding and payment of employment taxes. Employees may deduct expenses as \nmiscellaneous itemized deductions on their Form 1040.\nComments\n2.\nDoes the entity include the taxable amount of the following fringe benefits as wages when applicable\na. Personal use of a government-owned vehicle\nYes\nNo\nFollow Up\nNote: Two types of written policy statements relating to a vehicle provided by the employer qualify as sufficient evidence corroborating \nthe employer’s own statement, and therefore will satisfy the substantiation requirements if initiated and kept by an employer to \nimplement a policy of either:\na) No personal use – see the requirements of Treas. Reg. Section 1.274-6T(a)(2), or\nb) No personal use except for commuting – see the requirements of Treas. Reg. Section 1.274-6T(a)(3).\nNote: Unless it is excludable as a qualified non-personal use vehicle, the personal use of a government-owned vehicle is a taxable \nfringe benefit. Personal use includes the value of commuting to and from work in a government-owned vehicle, even if the vehicle is \ntaken home for the convenience of the employer. The fair market value of the fringe benefit must be included in wages and is subject to \nincome and employment taxes. However, employee use of a qualified non-personal use vehicle qualifies as a working condition fringe. \nYou can exclude the value of that use from the employee's income. A qualified non-personal use vehicle is any vehicle the employee is \nnot likely to use more than minimally for personal purposes because of its design.\nComments\nThe value of the use of the vehicle is determined using one of the following methods:\na) General valuation rule: the fair market value of a fringe benefit is defined as the price a willing buyer would pay to a willing seller in \nan arm’s-length transaction.\nb) Alternate valuation rules: each of the following may be used under certain circumstances:\ni. Lease value rule: Benefit determined based on annual lease value of the vehicle,\nii. Cents-per-mile rule: Personal use included in wages at the standard mileage rate for the year, or\niii. Commuting rule: An amount of $1.50 per one-way commute is a taxable fringe benefit.\nNote: A discussion of the valuation rules is included in Publication 15-B.\nb. Other listed property or reimbursement of travel expenses to any workers\nYes\nNo\nFollow Up\nNote: The employer is not required to have a separate written policy to meet the substantiation requirements for these items. Adequate \naccounting for these items by employees means the submission to the employer of an account book, diary, log, statement of expense, \ntrip sheet or similar record maintained by the employer in which the required information for each element of expenditure or use is \nrecorded at or near the time of the expenditure or use in a manner that conforms to the listed property requirements.\nComments\n", "Page 3\nCatalog Number 69844Y\nwww.irs.gov\nForm 14581-A (6-2017)\nc. Group-term life insurance provided by the employer\nYes\nNo\nFollow Up\nNote: The annual cost of $50,000 of group-term life insurance may be excludable from Social Security, Medicare and income tax for \neach employee. The table for determining the cost of additional insurance is included in Publication 15-B.\nThe cost of group-term life insurance in excess of $50,000 is subject to Social Security and Medicare, but not to income tax withholding.\nComments\nd. Meals provided by the employer\nYes\nNo\nFollow Up\nNote: Meals may be excludable from income in the following cases:\na) “De minimis” meals, for example, occasional group meals, or\nb) Meals for the convenience of the employer, provided on the business premises.\nComments\ne. Lodging provided for workers\nYes\nNo\nFollow Up\nNote: Lodging may be excludable if for employer’s convenience as a condition of employment, if on the employer’s business premises. \nLodging costs may also be excludable if paid for or reimbursed as working condition fringe.\nSee Publication 15-B for information on lodging as a fringe benefit.\nComments\nf. Educational assistance provided to workers\nYes\nNo\nFollow Up\nNote: Educational assistance may be excludable if the plan is in writing and meets certain other tests:\na) Under educational assistance program (up to $5,250 per year), or\nb) As a working condition fringe benefit.\nSee Publication 15-B and Publication 970, Tax Benefits for Education, for more information.\nComments\ng. Achievement awards or length of service awards given to workers\nYes\nNo\nFollow Up\nNote: For more information, see Publication 535, Business Expenses.\nComments\nh. Membership fees paid for any workers\nYes\nNo\nFollow Up\nExcludable if:\na) For professional and business-related organizations and reasonable business purpose; or\nb) Use of athletic or recreation facilities, on employer premises by current or former employees or their family members.\nEmployer's payment of fees for employees' use of third-party owned facilities is generally taxable.\nComments\n", "Page 4\nCatalog Number 69844Y\nwww.irs.gov\nForm 14581-A (6-2017)\ni. Moving expenses paid for any workers\nYes\nNo\nFollow Up\nNote: Exempt (up to limits) if expenses would be deductible if the employee had paid them.\nThese rules are further illustrated in Publication 521, Moving Expenses.\nComments\nj. Gift Certificates given to any workers\nYes\nNo\nFollow Up\nNote: Gift certificates that are cash equivalent are not excludable from income as de minimis fringe benefits.\nComments\nNotes/Follow-up\nYou have completed the Fringe Benefits Compliance Self-Assessment.\n" ]
f14581d.pdf	0617 Form 14581-D (PDF)	https://www.irs.gov/pub/irs-pdf/f14581d.pdf	[ "Catalog Number 69847F\nwww.irs.gov\nForm 14581-D (6-2017)\nForm 14581-D \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nOther Tax Issues Compliance Self-Assessment \nFor Public Employers\nIntroduction\nPublic employers have unique legal requirements for compliance with federal tax and Social Security laws. These employers need to be \naware of the rules that apply to them and their workers (both employees and independent contractors); especially those related to \nfederal income, Social Security and Medicare taxes and public retirement system obligations.\nThe Form 14581 series consists of seven topical employment tax Compliance Self-Assessment tools, listed below, for voluntary use by \ngovernment entities to conduct self-assessments of their compliance with these requirements. The forms have fillable check box and \ntext fields so they can be completed electronically or printed and completed manually.\nFor use by Federal, State and Local Government Entities\n• Form 14581-A Fringe Benefits Compliance Self-Assessment\n• Form 14581-B International Issues Compliance Self-Assessment\n• Form 14581-D Other Tax Issues Compliance Self-Assessment\n• Form 14581-G Worker Status Compliance Self-Assessment\nFor use by State and Local Government Entities Only\n• Form 14581-C Medicare Coverage Compliance Self-Assessment\n• Form 14581-E Retirement Plan Coverage Compliance Self-Assessment\n• Form 14581-F Social Security Coverage Compliance Self-Assessment\nThe self-assessment tools are designed to help public employers identify areas that indicate potential compliance issues. They are \nintended to be completed by those responsible for withholding and paying employment taxes and filing required information returns. \nEach topic contains brief information on the law with links to IRS publications and other authoritative resources that provide more \ninformation.\nNote: The self-assessment tools are intended as general guides to the most common tax issues that public employers may encounter \nand direct those entities to additional information as necessary. The tools are provided for general information only. They don't \nconstitute legal advice or determinations by the IRS regarding particular tax situations and they don't cover every question that may be \nencountered. The sources cited should be reviewed for additional information.\nCommon Errors\nThe following common errors were identified during IRS audits of public employers:\n• Totals shown on Forms 941 or Form 944 do not reconcile with totals on Forms W-2 and W-3, or between these forms and the \naccounting records.\n• Forms W-9 and W-4 are not being used or are not being updated when necessary.\n• Failure to backup withhold on payments to vendors when required.\n• Failure to correctly complete or file Forms 1099.\n• Failure to apply accountable plan rules to reimbursements and allowances.\n• Incorrect or missing employment tax deposits.\n• Failure to follow electronic filing requirements.\n• Treatment of certain groups of workers as independent contractors instead of as employees.\n• Failure to pay and withhold Medicare-only tax on rehired annuitants.\n• Failure to include taxable noncash benefits in employee wages.\n• Failure to apply correct withholding rules to election workers and public officials.\nFor Assistance While Completing the Self-Assessment Tools:\nThe following federal tax information applicable to the topics addressed in this Compliance Self-Assessment Tool is available on the \nIRS website:\n• Tools for Federal, State and Local Governments\n• Publication 15, Employer's Tax Guide\n• Publication 15-A, Employer's Supplemental Tax Guide\n• Publication 15-B, Employer's Tax Guide to Fringe Benefits\n• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities\n• Publication 963, Federal-State Reference Guide\n• Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s)\n• Publication 1779, Independent Contractor or Employee\n• Publication 5137, Fringe Benefit Guide\n• Publication 5138, Quick Reference Guide for Public Employers\n• Government Retirement Plans Toolkit\n• Governmental Plans under Internal Revenue Code Section 401(a)\n", "Catalog Number 69847F\nwww.irs.gov\nForm 14581-D (6-2017)\nForm 14581-D \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nOther Tax Issues Compliance Self-Assessment \nFor Public Employers\nOther Tax Issues – Publication 15\n1.\nEmployment Tax Returns\nYes\nNo\nFollow \nUp\na.\nWere required tax returns, for example, Form 941 or Form 944 and Form 945 (if applicable) filed\nb.\nWere the required tax returns from a. filed by the due date\nc.\nWere the required tax returns from a. complete and accurate\nd.i. Do wage and withholding amounts for income, Social Security and Medicare reconcile between \nForms W-3, W-2 and 941\nd.ii. Do the amounts reported on the forms reconcile to the accounting records\n2.\nForm W-4, Employee's Withholding Allowance Certificate\nYes\nNo\nFollow \nUp\na.\nIs a valid Form W-4 on file for each employee\nb.\nAre Forms W-4 secured prior to initial payment\nc.\nAre all Forms W-4 properly completed\nd.\nIs a new Form W-4 secured by February 15 of each year from each individual who claimed an \nexemption from income tax withholding in the prior year\n3.\nTax and Information Returns\nYes\nNo\nFollow \nUp\nAre you required to file any of the following federal tax or Information Returns\nIf yes, did you file timely and accurately\na.\nForm W-2, Wage and Tax Statement \nb.\nForm W-3, Transmittal of Wage and Tax Statements\nc.\nForm CT-1, Employer's Annual Railroad Retirement Tax Return\nd.\nForm 720, Quarterly Federal Excise Tax Return\ne.\nForm 990, Return of Organization Exempt from Income Tax\nf.\nForm 990-T, Exempt Organization Business Income Tax Return\ng.\nForm 1096, Annual Summary and Transmittal of U.S. Information Returns\nh.\nForm 1099-G, Certain Government Payments\ni.\nForm 1099-INT, Interest Income\nj.\nForm 1099-MISC, Miscellaneous Income\nk.\nForm 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, \nInsurance Contracts, etc.\nl.\nForm 1098-E, Student Loan Interest Statement\nm.\nForm 1098-T, Tuition Statement\nn.\nForm 8300, Report of Cash Payments over $10,000 Received in a Trade or Business\nNote: All forms and instructions are available at www.irs.gov/forms-pubs\n", "Page 3\nCatalog Number 69847F\nwww.irs.gov\nForm 14581-D (6-2017)\n4.\nIndependent Contractor Reporting\nYes\nNo\nFollow \nUp\na.\nDoes the entity make payments for services to independent contractors\nb.\nIf yes, is Form W-9, Request for Taxpayer Identification Number and Certification, used to secure \ntaxpayer identification numbers (TINs) from the independent contractors prior to initial payment\nNote: Form W-9, or its equivalent, should be secured from all contractors before any payments are \nmade, to help ensure that the payee's name and taxpayer identification number are accurate.\nc.\nAre all Forms W-9 properly and thoroughly completed and signed\nd.\nAre Forms 1099-MISC filed for all independent contractors (except for some legally exempt ones) for \npayments aggregating $600 or more per year\ne.\nDoes the entity file Form 1099-MISC for payments to individuals, partnerships and certain \ncorporations\nf.\nDoes the entity file Form 1099-MISC for attorney payments (including incorporated payees)\ng.\nDoes the entity file Form 1099-MISC for medical and health care payments (including incorporated \npayees)\n5.\nBackup Withholding\nYes\nNo\nFollow \nUp\nDid the entity backup withhold income tax on any reportable payments\nBackup withholding is required on reportable payments made to a U.S. person if:\n1) The U.S. person did not provide its TIN in the manner required; or\n2) The IRS notifies the payer that the TIN is incorrect. Generally, a TIN must be provided on Form W-9. A payer reports backup \nwithholding on Form 945.\nNote: Payments subject to backup withholding at the source are reported on forms 1099-B, DIV, INT, K, MISC, PATR, OID.\nNote: Notice CP2100 is issued in situations where prior year information returns contained missing or incorrect TINs and name/\nidentification number mismatches.\nFor additional information on backup withholding, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TINs and \nPublication 15, (Circular E), Employer's Tax Guide.\nNotes/Follow-up\nYou have completed the Other Tax Issues Compliance Self-Assessment.\n" ]
f14581b.pdf	0617 Form 14581-B (PDF)	https://www.irs.gov/pub/irs-pdf/f14581b.pdf	[ "Catalog Number 69845J\nwww.irs.gov\nForm 14581-B (6-2017)\nForm 14581-B \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nInternational Issues Compliance Self-Assessment \nFor Public Employers\nIntroduction\nPublic employers have unique legal requirements for compliance with federal tax and Social Security laws. These employers need to be \naware of the rules that apply to them and their workers (both employees and independent contractors); especially those related to \nfederal income, Social Security and Medicare taxes and public retirement system obligations.\nThe Form 14581 series consists of seven topical employment tax Compliance Self-Assessment tools, listed below, for voluntary use by \ngovernment entities to conduct self-assessments of their compliance with these requirements. The forms have fillable check box and \ntext fields so they can be completed electronically or printed and completed manually.\nFor use by Federal, State and Local Government Entities\n• Form 14581-A Fringe Benefits Compliance Self-Assessment\n• Form 14581-B International Issues Compliance Self-Assessment\n• Form 14581-D Other Tax Issues Compliance Self-Assessment\n• Form 14581-G Worker Status Compliance Self-Assessment\nFor use by State and Local Government Entities Only\n• Form 14581-C Medicare Coverage Compliance Self-Assessment\n• Form 14581-E Retirement Plan Coverage Compliance Self-Assessment\n• Form 14581-F Social Security Coverage Compliance Self-Assessment\nThe self-assessment tools are designed to help public employers identify areas that indicate potential compliance issues. They are \nintended to be completed by those responsible for withholding and paying employment taxes and filing required information returns. \nEach topic contains brief information on the law with links to IRS publications and other authoritative resources that provide more \ninformation.\nNote: The self-assessment tools are intended as general guides to the most common tax issues that public employers may encounter \nand direct those entities to additional information as necessary. The tools are provided for general information only. They don't \nconstitute legal advice or determinations by the IRS regarding particular tax situations and they don't cover every question that may be \nencountered. The sources cited should be reviewed for additional information.\nCommon Errors\nThe following common errors were identified during IRS audits of public employers:\n• Totals shown on Forms 941 or Form 944 do not reconcile with totals on Forms W-2 and W-3, or between these forms and the \naccounting records.\n• Forms W-9 and W-4 are not being used or are not being updated when necessary.\n• Failure to backup withhold on payments to vendors when required.\n• Failure to correctly complete or file Forms 1099.\n• Failure to apply accountable plan rules to reimbursements and allowances.\n• Incorrect or missing employment tax deposits.\n• Failure to follow electronic filing requirements.\n• Treatment of certain groups of workers as independent contractors instead of as employees.\n• Failure to pay and withhold Medicare-only tax on rehired annuitants.\n• Failure to include taxable noncash benefits in employee wages.\n• Failure to apply correct withholding rules to election workers and public officials.\nFor Assistance While Completing the Self-Assessment Tools:\nThe following federal tax information applicable to the topics addressed in this Compliance Self-Assessment Tool is available on the \nIRS website:\n• Tools for Federal, State and Local Governments\n• Publication 15, Employer's Tax Guide\n• Publication 15-A, Employer's Supplemental Tax Guide\n• Publication 15-B, Employer's Tax Guide to Fringe Benefits\n• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities\n• Publication 963, Federal-State Reference Guide\n• Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s)\n• Publication 1779, Independent Contractor or Employee\n• Publication 5137, Fringe Benefit Guide\n• Publication 5138, Quick Reference Guide for Public Employers\n• Government Retirement Plans Toolkit\n• Governmental Plans under Internal Revenue Code Section 401(a)\n", "Catalog Number 69845J\nwww.irs.gov\nForm 14581-B (6-2017)\nForm 14581-B \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nInternational Issues Compliance Self-Assessment \nFor Public Employers\nInternational Issues – Publication 515\n1.\nDid the entity make payments to a foreign person of any item of income that is \nsubject to withholding\nYes\nNo\nFollow Up\nIf not, indicate “NO” and skip the International Issues section.\nNote: Employees or independent contractors who are not U.S. citizens may be required to furnish their employer with a Form I-9, \nEmployment Eligibility Verification, Form W-4, Employee’s Withholding Allowance Certificate or a W-8 series form. P.O. Boxes from a \nforeign country are acceptable.\n• W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding;\n• W-8ECI, Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in \nthe United States;\n• W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding; and\n• W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax \nWithholding.\nComments\nThe Form W-8 series includes:\n2.\nDid the entity employ resident aliens\nYes\nNo\nFollow Up\nIf yes, were withholding income, Social Security and Medicare taxes followed in the \nsame way as for U.S. citizens\nYes\nNo\nFollow Up\nIf no, skip the rest of the International Issues Compliance Self-Assessment.\nNote: For information on determining who is a nonresident or resident alien, see Publication 519, U.S. Tax Guide for Aliens.\nComments\na. Did any of the nonresident aliens (NRAs) holding an F-1, J-1, M-1 or Q-1 Visa provide \ndocumentation, including copies of the visa and Form I-9 with supporting \ndocuments to support exemption from Social Security and Medicare taxes\nYes\nNo\nFollow Up\nNote: If this documentation was not provided, Social Security and Medicare taxes should be withheld from the wages paid to these \nNRAs. However, a NRA student may be eligible for the student FICA exception under Internal Revenue Code (IRC) \nSection 3121(b)(10).\nComments\nb. Did any NRAs have a visa status other than F-1, J-1, M-1 or Q-1\nYes\nNo\nFollow Up\nIf yes, were Social Security and Medicare taxes withheld as required\nYes\nNo\nFollow Up\nNote: NRAs holding other visas, such as an H-1 or any secondary visa are subject to Social Security and Medicare withholding.\nComments\n", "Page 3\nCatalog Number 69845J\nwww.irs.gov\nForm 14581-B (6-2017)\nc. Is federal income tax withheld as required\nYes\nNo\nFollow Up\nNote: NRAs should compete a Form W-4, using Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens and \nForm 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a \nNonresident Alien Individual, to claim tax treaty benefits. The employer should include procedures for completing Form W-4 and use of \nForm 8233 to claim a treaty exemption. See Publication 15 for the rules for completing Form W-4 and claiming a tax treaty exemption \non Form 8233.\nComments\nd. Do any NRAs claim a treaty exemption using Form 8233\nYes\nNo\nFollow Up\nIf yes, were federal income taxes withheld using the current treaty provisions\nYes\nNo\nFollow Up\nSee Publication 901, U.S. Tax Treaties, for treaty information.\nComments\ne. For NRAs who did not claim a treaty exemption, were federal income taxes withheld \nusing the presumption rules described in Publication 515\nYes\nNo\nFollow Up\nNote: If the NRA did not claim a treaty exemption, federal withholding taxes must be computed based on the completed Form W-4 for \nthe NRA and by following the steps outlined in Chapter 9 of Publication 15.\nComments\n3.\nDoes the entity have vendors or outside contractors that are NRAs\nYes\nNo\nFollow Up\nNote: Generally, withholding is required at 30% (or lower treaty rate) from the gross amount paid to a NRA. Use Form 1042-S, Foreign \nPerson’s U.S. Source Income Subject to Withholding, to report payments to NRAs.\nComments\n4.\nAre payments to NRAs subjected to NRA Withholding and reported on Form 1042-S\nYes\nNo\nFollow Up\nIf withholding was required, was Form 1042, Annual Withholding Tax Return for U.S. \nSource Income of Foreign Persons, filed\nYes\nNo\nFollow Up\nComments\nNotes/Follow-up\nYou have completed the International Issues Compliance Self-Assessment.\n" ]
f14581e.pdf	0617 Form 14581-E (PDF)	https://www.irs.gov/pub/irs-pdf/f14581e.pdf	[ "Catalog Number 69848Q\nwww.irs.gov\nForm 14581-E (6-2017)\nForm 14581-E \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nRetirement Plan Coverage Compliance Self-Assessment \nFor State and Local Government Entities\nIntroduction\nPublic employers have unique legal requirements for compliance with federal tax and Social Security laws. These employers need to be \naware of the rules that apply to them and their workers (both employees and independent contractors); especially those related to \nfederal income, Social Security and Medicare taxes and public retirement system obligations.\nThe Form 14581 series consists of seven topical employment tax Compliance Self-Assessment tools, listed below, for voluntary use by \ngovernment entities to conduct self-assessments of their compliance with these requirements. The forms have fillable check box and \ntext fields so they can be completed electronically or printed and completed manually.\nFor use by Federal, State and Local Government Entities\n• Form 14581-A Fringe Benefits Compliance Self-Assessment\n• Form 14581-B International Issues Compliance Self-Assessment\n• Form 14581-D Other Tax Issues Compliance Self-Assessment\n• Form 14581-G Worker Status Compliance Self-Assessment\nFor use by State and Local Government Entities Only\n• Form 14581-C Medicare Coverage Compliance Self-Assessment\n• Form 14581-E Retirement Plan Coverage Compliance Self-Assessment\n• Form 14581-F Social Security Coverage Compliance Self-Assessment\nThe self-assessment tools are designed to help public employers identify areas that indicate potential compliance issues. They are \nintended to be completed by those responsible for withholding and paying employment taxes and filing required information returns. \nEach topic contains brief information on the law with links to IRS publications and other authoritative resources that provide more \ninformation.\nNote: The self-assessment tools are intended as general guides to the most common tax issues that public employers may encounter \nand direct those entities to additional information as necessary. The tools are provided for general information only. They don't \nconstitute legal advice or determinations by the IRS regarding particular tax situations and they don't cover every question that may be \nencountered. The sources cited should be reviewed for additional information.\nCommon Errors\nThe following common errors were identified during IRS audits of public employers:\n• Totals shown on Forms 941 or Form 944 do not reconcile with totals on Forms W-2 and W-3, or between these forms and the \naccounting records.\n• Forms W-9 and W-4 are not being used or are not being updated when necessary.\n• Failure to backup withhold on payments to vendors when required.\n• Failure to correctly complete or file Forms 1099.\n• Failure to apply accountable plan rules to reimbursements and allowances.\n• Incorrect or missing employment tax deposits.\n• Failure to follow electronic filing requirements.\n• Treatment of certain groups of workers as independent contractors instead of as employees.\n• Failure to pay and withhold Medicare-only tax on rehired annuitants.\n• Failure to include taxable noncash benefits in employee wages.\n• Failure to apply correct withholding rules to election workers and public officials.\nFor Assistance While Completing the Self-Assessment Tools:\nThe following federal tax information applicable to the topics addressed in this Compliance Self-Assessment Tool is available on the \nIRS website:\n• Tools for Federal, State and Local Governments\n• Publication 15, Employer's Tax Guide\n• Publication 15-A, Employer's Supplemental Tax Guide\n• Publication 15-B, Employer's Tax Guide to Fringe Benefits\n• Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities\n• Publication 963, Federal-State Reference Guide\n• Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s)\n• Publication 1779, Independent Contractor or Employee\n• Publication 5137, Fringe Benefit Guide\n• Publication 5138, Quick Reference Guide for Public Employers\n• Government Retirement Plans Toolkit\n• Governmental Plans under Internal Revenue Code Section 401(a)\n", "Catalog Number 69848Q\nwww.irs.gov\nForm 14581-E (6-2017)\nForm 14581-E \n(June 2017)\nDepartment of the Treasury - Internal Revenue Service\nRetirement Plan Coverage Compliance Self-Assessment \nFor State and Local Government Entities\nRetirement Plan Coverage – Publication 963\n1.\nDoes the entity have a public retirement system that qualifies as a replacement for \nSocial Security coverage\nYes\nNo\nFollow Up\nNote: A governmental retirement plan must meet certain minimum benefit or contribution standards to qualify as a public retirement \nsystem, and thereby serve as a “replacement” plan exempting the participants from mandatory Social Security coverage. These \nstandards are based solely on meeting a minimum benefit level either:\n1) Provided to (defined benefit plan) the participant, or\n2) Contributed by (defined contribution plan) the participant.\nAny person working for a public employer after July 1, 1991, who is not covered in a public retirement plan that meets the requirements \ndiscussed above and, if applicable, the defined benefit system safe harbor rules of Revenue Procedure (Rev. Proc.) 91-40, must be \ncovered by Social Security and Medicare under the mandatory coverage provisions of Section 210 of the Social Security Act, except for \nexclusions from mandatory Social Security and Medicare.\nFor more information about public retirement systems (Social Security replacement plans), see Chapter 6 of Publication 963, Federal-\nState Reference Guide.\nComments\n2.\nIs the public retirement plan offered to all employees\nYes\nNo\nFollow Up\nIf not, specify categories of employees that are NOT covered. (Specify all that apply)\nNote: Employees in these categories must be covered for Social Security either under mandatory coverage or under a Section 218 \nAgreement.\nComments\n3.\nAre the contributions to retirement plans subject to applicable employment taxes\nYes\nNo\nFollow Up\nComments\na. Internal Revenue Code (IRC) Section 3121(b)(7)(F) retirement system\nYes\nNo\nFollow Up\n• Employee deferrals are exempt from federal income tax withholding but are subject to Social Security and Medicare taxes.\n• Employer contributions are exempt from federal income tax withholding, Social Security and Medicare taxes. However, if the \nretirement system is not an “exempt governmental deferred compensation plan,” employer contributions are subject to Social \nSecurity and Medicare withholding as of the later of when the services are performed or when there is no substantial risk of \nforfeiture.\nComments\nb. IRC Section 401(a) and/or Section 403(b) plan\nYes\nNo\nFollow Up\n• Employee deferrals are exempt from federal Income tax withholding but are subject to Social Security and Medicare taxes.\n• Employer contributions are exempt from federal Income tax withholding, Social Security and Medicare taxes.\nComments\n", "Page 3\nCatalog Number 69848Q\nwww.irs.gov\nForm 14581-E (6-2017)\nc. IRC Section 457(b) plan\nYes\nNo\nFollow Up\n• Employee deferrals are exempt from federal income tax withholding but are subject to Social Security and Medicare taxes.\n• Employer contributions are exempt from federal income tax withholding but are subject to Social Security and Medicare taxes \nwhen no longer subject to substantial risk of forfeiture.\nComments\nNotes/Follow-up\nYou have completed the Retirement Plan Coverage Compliance Self-Assessment.\n" ]
p5244.pdf	0717 Publ 5244 (PDF)	https://www.irs.gov/pub/irs-pdf/p5244.pdf	[ "1\nSocial Media Toolkit\nPublication 5244 (Rev. - 2017) Catalog Number 68506X Department of the Treasury Internal Revenue Service www.irs.gov\nJuly, 2017\n7\n", "2\nSocial Media Calendar of Messages\nThank you for your continued support in helping America’s taxpayers. IRS is excited to provide this material to \nbe used on social media platforms to help increase awareness of current tax information and available tools \nand services for taxpayers who need it. Your willingness to promote the availability of free tax preparation \nand other tax information will help hardworking individuals and families avoid high cost tax service fees and \nclaim the credits they are qualified to receive. \nWhat’s in this toolkit?\nThis document provides you with customized ready-made messages for you to use in whatever social media \nplatform(s) your organization uses. The messages are presented in a calendar so that you don’t have to worry \nabout the timing of when you should share a specific message on a given topic.\nHow to use the toolkit?\nSimple, just choose the messages in the calendar that work best for your organization and post them. \nYou may post them exactly as they are or you can add any additional information that’s specific to your \norganization, such as a hashtag, a link to your website and/or a graphic. \nIn each message we have included hashtags and shortened URLs that link back to key pages on IRS.gov. \nUsing these items as they are provided will allow us to keep track of the message exposure. We will be sure \nto share this information with you once gathered. (See full list of hashtags and short URLs at the end of this \ndocument.)\n", "3 \nJUST COPY AND POST! \nPlease copy and paste any message that you would like to share with your followers. These messages are \ncreated to reach a number of audiences – military/vets, elderly, retired, disabled, low-to-moderate income and \nall taxpayers. Feel free to let us know if you have any specific needs not covered. \nJuly 2017 \nTopic \nMessages for Twitter \nYouTube Videos \nOnline Tools \nYou have several quick and easy options if you \nowe taxes. See your electronic payment options \nat http://go.usa.gov/Z6Nw #IRSonlinetools \nIRS Taxes-Three Easy Ways to Pay \nEnglish \| Spanish \| ASL \n \nHave tax questions? The Interactive Tax Assistant \nhas some answers! Search topics by visiting \nhttps://go.usa.gov/c9keV #IRSonlinetools \nInteractive Tax Assistant \nEnglish \| ASL \nUse your #IRS online account to view your taxes \nowed and tax return information. \nhttp://go.usa.gov/xNZ4f #IRSonlinetools \n \nYou can view your taxes owed, and payment \nhistory through your online account \nhttp://go.usa.gov/xNZ4f #IRSonlinetools \n \nIdentity Theft \nLearn how to protect yourself from #tax-related e-\nmail and telephone scams. \nhttp://go.usa.gov/cX3zG #IRSidtheft \nTaxes. Security. Together \n \n#IRS tip: Never reply to emails, texts or pop-up \nmessages requesting #tax or financial info. \nhttp://go.usa.gov/xksgg \nTax Scams \nEnglish \| Spanish \| ASL \nBe wary of #scam calls claiming to be #IRS. \nCriminals often demand payment right away. Visit \nhttp://go.usa.gov/cX3zG #IRSidtheft \n \nTaxpayer Bill \nof Rights \nDo you know your rights as a taxpayer? \nhttp://go.usa.gov/x9eXb \nDo you know your rights as a \ntaxpayer? \n \nThe Taxpayer Bill of Rights are your rights – know \nthem, use them: http://go.usa.gov/x9eXb \n#taxpayerrights \n \nKnow the 10 fundamental rights in the Taxpayer \nBill of Rights: http://go.usa.gov/x9eXb \n#taxpayerrights \n \nNote: You may connect with the IRS by following IRS on social media @irsnews or \nhttp://twitter.com/irsnews and simply re-tweet the messages to your followers. To see all IRS social \nmedia activities visit us at IRS Social Media. \n", "4 \nTopic \nMessages for Twitter \nYouTube Videos \nIndividual \nTaxpayer \nIdentification \nNumber (ITIN) \nAny ITIN w/ 70, 71, 72 or 80 in the middle is \nexpiring. Renew it with #IRS now. www.irs.gov/itin \n#ITINinfo \n \nAct now to avoid #tax season delays. Check if \nyour ITIN needs to be renewed w/ #IRS: \nwww.irs.gov/itin #ITINinfo \n \n#IRS renewals now underway for any ITIN w/ 70, \n71, 72 or 80 in the middle. See www.irs.gov/itin \n#ITINinfo \n \n \nAdditional ITIN Material you may want to use. \n \n(1) ITIN Fact Sheet (Pub 5259) - informs ITIN holders what needs to be done to renew their expiring ITIN and where \nthey can go to get help if they need it. \n(2) You May Need to Renew Your Expiring ITIN (Pub 5256) – an informational flyer ready to print and cut (three per \npage) – no live links on this page as it’s intended for printing, but it directs taxpayers to the IRS.gov/ITIN page for \nmore information. \n(3) Renewing Your ITIN (Pub 5257) – A full-page flyer with more information than Pub 5256 – also includes links to \nadditional information. \n \n \n", "5 \n \nFacebook Messages \nTopic \nMessages for Facebook and Tumblr \nGraphics \nOnline Tools \n \n \n \nDid you know? You can now view your online \naccount to access the latest information available \nabout your federal tax account through a secure \nand convenient tool on IRS.gov. View 18 months \nof payment history, download your #tax records \nand check your federal tax account balance all \nonline at http://go.usa.gov/xNZ4f #IRSonlinetools \n \n \n \n", "6 \nID Theft \nWhen asked for personal info, think about whether \nit’s truly necessary to share. Be cautious and \nprotect your information and your money: \nhttp://go.usa.gov/cX3zG \n \n#IRS tip: The IRS doesn't initiate contact with taxpayers by email to request personal or \nfinancial information. This includes any type of electronic communication, such as text \nmessages and social media channels. The IRS does not call taxpayers with threats of \nlawsuits or arrests. http://go.usa.gov/cX3zG #IRSidtheft \n \n \nTaxpayer Bill \nof Rights \nThe Taxpayer Bill of Rights groups the existing rights in the tax code into ten fundamental \nrights, and makes them clear, understandable, and accessible: http://go.usa.gov/x9eXb \n#taxpayerrights \n \n \nThe Taxpayer Bill of Rights spells out 10 basic \nrights you have when working with the IRS to \nresolve a tax issue http://go.usa.gov/x9eXb \n#taxpayerrights \n \n", "7 \nIndividual \nTaxpayer \nIdentification \nNumber (ITIN) \n \n \n \n \n Korean \n", "8 \nIndividual \nTaxpayer \nIdentification \nNumber (ITIN) \n Russian \n Chinese \n Spanish \n HaitianCreole \n", "9 \nIndividual \nTaxpayer \nIdentification \nNumber (ITIN) \n Vietnamese \n \nRelated Hashtags and URLs \nBelow is a list of the key hashtags and web addresses we will monitor using shortened URLs. Please feel \nfree to include the hashtags in any additional messages you create beyond what we have provided. Using \nthe shortened URLs located in the ready-made messages will take users to related IRS.gov webpages \nproviding additional useful information. \nRelated Hashtags \nRelated Links \nOnline tools \n#IRSonlinetools \nhttps://www.irs.gov/payments \nShortened URL: http://go.usa.gov/Z6Nw \nhttps://www.irs.gov/uac/interactive-tax-assistant-ita-1 \nShortened URL: https://go.usa.gov/c9keV \nhttps://www.irs.gov/uac/view-your-tax-account \nShortened URL: http://go.usa.gov/xNZ4f \nIdentity Theft \n#IRSidtheft \nhttps://www.irs.gov/individuals/identity-protection \nShortened URL: http://go.usa.gov/cX3zG \nhttps://www.irs.gov/uac/tax-scams-consumer-alerts \nShortened URL: http://go.usa.gov/xksgg \nTaxpayer Bill of Rights \n#taxpayerrights \nhttps://taxpayeradvocate.irs.gov/about-tas/taxpayer-rights \nShortened URL: http://go.usa.gov/x9eXb \nIndividual Taxpayer \nIdentification Number \n(ITIN) \n#ITINinfo \nwww.irs.gov/itin \n \nSPECIAL NOTE \nThis is the last edition of this publication. However, we will continue to support you and \nshare social media information directly with you as appropriate. If you have any specific \nneeds that you want help with, please feel free to reach out to your IRS contact so they \ncan share your needs. \n \nTo continue sharing information on useful tax topics, please follow IRS on social media via \nTwitter, Tumblr and YouTube (IRS, ASL, Multilingual). Take a quick minute to Like and \nShare the information to help educate your customer base. To see all IRS social media \nactivities visit us at IRS Social Media. \n", " \n" ]
f3881a.pdf	0517 Form 3881-A (PDF)	https://www.irs.gov/pub/irs-pdf/f3881a.pdf	[ "Catalog Number 69576F\nwww.irs.gov\nForm 3881-A (Rev. 5-2017)\nForm 3881-A \n(May 2017)\nDepartment of the Treasury - Internal Revenue Service\nACH Vendor/Miscellaneous Payment Enrollment - \nHCTC\nOMB Number \n1510-0056\n(See Instructions on Page 2)\nThis form is used for Automated Clearing House (ACH) payments with an addendum record that contains payment-related information \nprocessed through the Direct Deposit Program. Recipients of these payments should bring this information to the attention of their \nfinancial institution when presenting this form for completion.\n1. Agency Information\nFederal program agency\nAgency identifier\nAgency Location Code (ALC)\nACH format (check one)\nCCD+\nCTX\nAddress\nContact person name\nTelephone number \nFAX number\n2. Payee/Company Information\nNew\nAnnual renewal\nName\nSSN or Taxpayer ID number\nAddress\nContact person name\nContact email address\nTelephone number \nHealth Plan Provider (if any)\nTelephone number \n3. Financial Institution Information\nName\nAddress (optional)\nContact at financial institution (optional)\nTelephone number \nNine-digit routing transit number\nDepositor account number\nType of account\nChecking\nSavings\nGeneral ledger\nSignature of authorized official\nTitle of authorized official\nTelephone number \nPrivacy Act Statement and Paperwork Reduction Act Notice\nPRIVACY ACT STATEMENT. The following information is provided to comply with the Privacy Act of 1974 (P.L. 93-579). All information collected on this \nform is required under the provisions of 31 U.S.C. 3322 and 31 CFR 210. This information will be used by the Treasury Department to transmit payment \ndata, by electronic means to vendor's financial institution. Failure to provide the required information may delay or prevent the receipt of payments through \nthe Automated Clearing House Payment System. \nPAPERWORK REDUCTION ACT NOTICE. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Your \nresponse is voluntary. You 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 may become material \nin the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by code section 6103. The \nestimated average time to complete this form is 15 minutes. If you have comments concerning the accuracy of this time estimate or suggestions for making \nthis form simpler, we will be happy to hear from you. You can write to the Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution \nAve. NW, Washington, DC 20224.\n", "Page 2\nCatalog Number 69576F\nwww.irs.gov\nForm 3881-A (Rev. 5-2017)\nInstructions for Form 3881-A, ACH Vendor/Miscellaneous Payment Enrollment - HCTC\nInternal Revenue Service to establish Automated Clearing House (ACH) payments, also referred to as Electronic Funds Transfers (EFTs).\n1. Agency Information Section – Contains the name and address of the Federal program agency originating the vendor/miscellaneous \npayment, agency identifier, agency location code, contact person name and telephone number of the agency and the ACH format.\n2. Payee/Company Information Section – Print or type the name of the payee/Health Plan Adminstrator (HPA)and address that will \nmanage ACH vendor/miscellaneous payments, social security or taxpayer ID number (may also be referred to as the employer \nidentification number), contact person and telephone number of the payee/company. Payee also verifies depositor account number and \ntype of account entered by your financial institution in the Financial Institution Information Section. If necessary, print or type the name of \nany third party health care company used by the HPA.\n3. Financial Institution Information Section – Print or type the name and address of the payee/company's financial institution that will \nreceive the ACH payment, ACH coordinator name and telephone number, nine-digit routing transit number, depositor (payee/company) \naccount number and type of account. Signature, title, and telephone number of the appropriate financial institution official is included.\nNote: If the designated Payee/Company contact person knows all of the requested bank information, the Payee/Company contact may \ncomplete the Financial Institution Information Section. There is no requirement for a bank official signature.\nBurden Estimate Statement\nThe estimated average burden associated with this collection of information is 15 minutes per respondent or record keeper, depending on \nindividual circumstances. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be \ndirected to the Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave., NW, Washington, DC 20224 or the \nOffice of Management and Budget, Paperwork Reduction Project (1510-0056), Washington, DC 20503.\n" ]
f13560.pdf	0517 Form 13560 (PDF)	https://www.irs.gov/pub/irs-pdf/f13560.pdf	[ "Catalog Number 38302P\nwww.irs.gov\nForm 13560 (Rev. 5-2017)\nForm 13560 \n(May 2017)\nDepartment of the Treasury - Internal Revenue Service\nHealth Plan Administrator (HPA) \nReturn of Funds \nOMB Number \n1545-1891\nInstructions for Returning Funds to the HCTC Program\n• This form is for returning the Government’s portion of the insurance premium ONLY. The participant’s portion must be returned \ndirectly to the participant.\n• When completing the Insured section, fill in the last four digits of insured's social security number.\n• Complete the HPA Return of Funds form, and include it with your payment. This form MUST accompany all returned funds, in \norder to ensure proper handling. If your organization uses a similar form that provides ALL information requested below, \nsubmission of your internal document in lieu of this form is acceptable. \n• If more then one participants is impacted by the return of the Government's Portion you must include a detail listing of all \nparticipants including Insured Names, last 4 digits of SSN, Participant's PIN, Date Coverage Ended, Reason for termination, total \namount returned and reason for returned funds.\n• Return funds using one of the following applicable options: \nSend an HPA check (with company name and address): \nMake check payable to US Treasury - HCTC. \nComplete this form, attach check, and MAIL to: \nInternal Revenue Service \nBeckley Finance Center PO Box 9002 \nBeckley WV 25802-9002 \nReversal of an EFT transaction: \nNotify your bank that you want to reject the EFT, and request that they reverse the transaction back to the US Department of \nTreasury. Complete this form and FAX to: \nInternal Revenue Service - HCTC \nFAX #: 855-780-9044 \nReturn an uncashed US Treasury check: \nComplete this form, attach check, and MAIL to: \nInternal Revenue Service \nBeckley Finance Center PO Box 9002 \nBeckley WV 25802-9002 \nYou can return funds for multiple individuals by using one of the following options: (1) Send a separate check and separate HPA \nReturn of Funds Form, or, you can send an internal document for each individual, or, (2) Send one check as a bulk payment, and \nattach a detailed list that defines how the bulk payment should be allocated. This list must include all information that is required on the \nHPA Return of Funds form, for each individual for whom you are returning funds (listed below). \nUse one HPA Return of Funds form per insured, completing all sections below. Please mark N/A wherever \napplicable. \nInsured Name: \nSSN (last 4 digits): \nDate Coverage Ended: \nReason for Termination: \nTotal Amount Returned: \nReason for Returned Funds: \nPAPERWORK REDUCTION ACT NOTICE. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Your response is voluntary. \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 control number. \nBooks or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. \nGenerally, tax returns and return information are confidential, as required by code section 6103. The estimated average time to complete this form is 15 minutes. If you have \ncomments concerning the accuracy of this time estimate or suggestions for making this form simpler, we will be happy to hear from you. You can write to the Tax Products \nCoordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224. \nPRIVACY ACT STATEMENT. The following information is provided to comply with the Privacy Act of 1974 (P.L. 93-579). All information collected on this form is required \nunder the provisions of 31 U.S.C. 3322 and 31 CFR 210. This information will be used by the Treasury Department to transmit payment data, by electronic means to vendor’s \nfinancial institution. Failure to provide the requested information may delay or prevent the receipt of payments through the Automated Clearing House Payment System. \n" ]

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