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Military com Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Military com Tax questions. Military com Background Information for Using the Tax CalendarsElectronic deposit requirement. Military com Legal holidays. Military com Statewide legal holidays. Military com Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Military com irs. Military com gov/pub509. Military com What's New Publication 1518 discontinued after 2013. Military com Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Military com An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Military com irs. Military com gov/taxcalendar. Military com Reminders Photographs of missing children. Military com The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Military com Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Military com You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Military com Introduction A tax calendar is a 12-month calendar divided into quarters. Military com The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Military com What does this publication contain? This publication contains the following. Military com A section on how to use the tax calendars. Military com Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Military com A table showing the semiweekly deposit due dates for payroll taxes for 2014. Military com Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Military com irs. Military com gov/taxcalendar. Military com Who should use this publication? Primarily, employers need to use this publication. Military com However, the General Tax Calendar has important due dates for all businesses and individuals. Military com Anyone who must pay excise taxes may need the Excise Tax Calendar . Military com What are the advantages of using a tax calendar? The following are advantages of using a calendar. Military com You do not have to figure the due dates yourself. Military com You can file or pay timely and avoid penalties. Military com You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Military com You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Military com Which calendar(s) should I use? To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Military com If you are an employer, also use the Employer's Tax Calendar . Military com If you must pay excise taxes, use the Excise Tax Calendar . Military com Depending on your situation, you may need to use more than one calendar. Military com Table 1. Military com Useful Publications IF you are. Military com . Military com . Military com THEN you may need. Military com . Military com . Military com An employer • Publication 15 (Circular E), Employer's Tax Guide. Military com • Publication 15-A, Employer's Supplemental Tax Guide. Military com • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Military com • Publication 926, Household Employer's Tax Guide. Military com A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Military com • Publication 225, Farmer's Tax Guide. Military com An individual • Publication 505, Tax Withholding and Estimated Tax. Military com Required to pay excise taxes • Publication 510, Excise Taxes. Military com What is not in these calendars? The calendars do not cover the employment or excise tax deposit rules. Military com You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Military com The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Military com In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Military com What other publications and tax forms will I need? Table 1 lists other publications you may need to order. Military com Each calendar lists the forms you may need. Military com See How To Get Tax Help near the end of this publication for information about getting publications and forms. Military com Comments and suggestions. Military com We welcome your comments about this publication and your suggestions for future editions. Military com You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Military com NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Military com Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Military com You can send us comments from www. Military com irs. Military com gov/formspubs. Military com Click on More Information and then click on Comment on Tax Forms and Publications. Military com Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Military com Ordering forms and publications. Military com Visit www. Military com irs. Military com gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Military com Internal Revenue Service 1201 N. Military com Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Military com If you have a tax question, check the information available on IRS. Military com gov or call 1-800-829-1040. Military com We cannot answer tax questions sent to either of the above addresses. Military com Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Military com IRS e-services make taxes easier. Military com Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Military com Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Military com You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Military com Visit www. Military com irs. Military com gov/efile for more information. Military com You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Military com For detailed information about using this free service, see Electronic deposit requirement below. Military com Use these electronic options to make filing and paying taxes easier. Military com For more information on electronic payments, visit the IRS website at www. Military com irs. Military com gov/e-pay. Military com Tax deposits. Military com Some taxes can be paid with the return on which they are reported. Military com However, in many cases, you have to deposit the tax before the due date for filing the return. Military com Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Military com See Publication 15 (Circular E) for the employment tax deposit rules. Military com For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Military com Electronic deposit requirement. Military com You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Military com Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Military com EFTPS is a free service provided by the Department of Treasury. Military com If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Military com To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Military com You can also visit the EFTPS website at www. Military com eftps. Military com gov. Military com Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Military com If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Military com For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Military com m. Military com Eastern time the day before the date the deposit is due. Military com Saturday, Sunday, or legal holiday. Military com Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Military com The term legal holiday means any legal holiday in the District of Columbia. Military com The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Military com But you must make any adjustments for statewide legal holidays, as discussed next. Military com An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Military com Legal holidays. Military com Legal holidays for 2014 are listed below. Military com January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Military com / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Military com A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Military com A statewide legal holiday does not delay a due date for making a federal tax deposit. Military com Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Military com If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Military com For 2014, the due date for giving the recipient these forms is January 31. Military com For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Military com For information about filing Form W-2 electronically with the SSA, visit www. Military com ssa. Military com gov/employer or call 1-800-772-6270. Military com Penalties. Military com Whenever possible, you should take action before the listed due date. Military com If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Military com Be sure to follow all the tax laws that apply to you. Military com In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Military com Use of private delivery services. Military com You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Military com These private delivery services include only the following. Military com DHL Express (DHL): DHL Same Day Service. Military com Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Military com United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Military com M. Military com , UPS Worldwide Express Plus, and UPS Worldwide Express. Military com For the IRS mailing address to use if you are using a private delivery service, go to IRS. Military com gov and enter “private delivery service” in the search box. Military com The private delivery service can tell you how to get written proof of the mailing date. Military com The U. Military com S. Military com Postal Service advises that private delivery services cannot deliver items to P. Military com O. Military com boxes. Military com You must use the U. Military com S. Military com Postal Service to mail any item to an IRS P. Military com O. Military com box address. Military com Prev Up Next Home More Online Publications
Understanding your CP259H Notice
We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.
You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
What you need to do
- Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
- Otherwise, file your required Form 990 or Form 990-EZ immediately according to the instructions on the notice.
- If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
- If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.
You may want to...
Answers to Common Questions
Which political organizations must file a Form 990 or Form 990-EZ?
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. Political organizations may not submit Form 990-N.
When is Form 990 or Form 990-EZ due?
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.
Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.
Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.
Tips for next year
Review the political organization resources at Tax Information for Political Organizations.
Understanding your notice
Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.
Notice CP259H, Page 1
Notice CP259H, Page 2
Notice CP259H, Page 3
Notice CP259H, Page 4
Page Last Reviewed or Updated: 29-Mar-2014
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