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For you and your family
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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

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

Private Foundation Excise Tax: Correction Period - Overview

The correction period begins on the date the prohibited act occurs and ends 90 days after a notice of deficiency for the additional tax is mailed, extended by any period the Internal Revenue Service determines is reasonable and necessary to correct the self-dealing act. If a petition is filed with the United States Tax Court to redetermine the tax, the correction period ends when the court's decision is final. If the court determines the additional tax was properly imposed, it may determine whether the act that gave rise to the tax was timely corrected.

 

 


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