Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Application Filed Late

An organization that files an application after the 27-month deadline may be recognized as tax-exempt from the date of the application. It may also request exemption effective back to the date of creation by completing Schedule E, Form 1023, and checking the Yes box in Question 5 of that schedule. A request will be approved if the organization acted reasonably and in good faith, and granting relief will not prejudice the interests of the government. These standards are usually met if the organization files its application before the failure to file is discovered by the IRS. 

Recognition of social welfare organization

An organization that files Form 1023 late may also be recognized as a tax-exempt social welfare organization, under Code section 501(c)(4), by checking the box in Question 8 of Schedule E.  This provides exemption from federal income tax but does not generally permit deductibility of contributions under Code section 170.

Additional information