Information For...

For you and your family
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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

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

Exempt Organizations Annual Reporting Requirements - Filing Procedures: Tax Year

How can I determine what my exempt organization’s tax year is?

A tax year is usually 12 consecutive months.  There are two kinds of tax years:

  • Calendar Tax Year:  This is a period of 12 consecutive months beginning January 1 and ending December 31; or
  • Fiscal Tax Year:  This is a period of 12 consecutive months ending on the last day of any month except December.

Generally, your tax year (or accounting period) can be found in the following documents:

  • Your organization’s by-laws.
  • Your application for federal tax-exempt status (Form 1023 or Form 1024) or the determination letter you received approving your tax-exempt status.
  • The application, Form SS-4, your organization filed to obtain its employer identification number (EIN).
  • A copy of a prior year return, Form 990 or 990-EZ, that you filed with the IRS.