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The online search tool allows you to search for an organization's tax exempt status and filings in the following data bases: Form 990 series returns. Form 990-N (e-Postcard) Pub. 78 data. Automatic revocation of exemption list.
- Form 990 Resources and Tools
Form 990-N (e-Postcard) is an annual notice. Form 990 is the...
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Instructions for Form 1040. Form W-9. Request for Taxpayer...
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Form 990 Series Returns; ... Master File Extract has...
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IRS Exempt Organizations offers specialized education...
- EO Operational Requirements
You may also request an affirmation letter using Form...
- Form 990 Resources and Tools
What Is A Qualified Retirement Plan As Defined by IRC Sec. 4974(c)? You may be able to take a credit (Retirement Savings Contribution Credit) of up to $1,000 (up to $2,000 if filing jointly) if you make eligible contributions to a qualified IRA, 401(k) and certain other retirement plans.
For purposes of section 4974, each of the following is a qualified retirement plan— (1) A plan described in section 401 (a) that includes a trust exempt from tax under section 501 (a); (2) An annuity plan described in section 403 (a);
Section 4974(a) provides that if the amount distributed during the taxable year of a payee under any qualified retirement plan (as defined in section 4974(c)) or any eligible deferred compensation plan (as defined in section 457(b)) is less than that taxable year’s minimum required distribution (as defined in section 4974(b)), then an excise ...
Section 4974(c) provides, in part, that the term “qualified retirement plan” means (1) a plan described in section 401 (including a trust exempt from tax under section 501(a)), (2) an annuity plan described in section 403(a), (3) a
See Code Section 4974—excise tax on certain accumulations in qualified retirement plans. Find IRS publication info and the full-text Sec. 4974 on Tax Notes.
26 U.S.C. § 4974 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 4974. Excise tax on certain accumulations in qualified retirement plans. Current as of January 01, 2024 | Updated by FindLaw Staff. (a) General rule. --If the amount distributed during the taxable year of the payee under any qualified retirement plan or any eligible ...