Filing Requirements — 0418 Publ 3386 (PDF)

Veterans organizations may be required to report certain payments or information to the IRS. The following is a list of the most frequently required returns, who should use them, how they are used, and when they should be filed.

Forms	Who Should Use Them	How They are Used	When to File
, Transmittal of Wage and Tax Statement Form W-2, Wage and Tax Statement Form W-3	Organizations with employees	Use Form W-2 to report employee wages and the taxes withheld from them. Use Form W-3 to transmit Forms W-2 to the Social Security Administration	Furnish each employee with a completed Form W-2 by January 31. File all Forms W-2 and Form W-3 with the Social Security Admin istration by the last day of January
Form W-2G, Certain Gaming Winnings For more information on reporting requirements for gaming activities, seePub lication 3079, Tax-Exempt Organizations and Gaming	Any veterans’ organization that sponsors a gaming event (raffes, bingo, pull-tabs) must fle Form W-2G when a participant wins a prize over a specifc value amount	The requirements for reporting and with holding depend on the type of gaming, the amount of winnings and the ratio of winnings to the wager	For each winner meeting the fling requirement, the veterans’ organization must furnish Form W-2G by Jan uary 31 and fle Copy A of Form W-2G with the IRS by February 28, April 2 if fled electronically
Form 941, Employer’s Quarterly Federal Tax Return Form 944, Employer’s Annual Federal Tax Return	Small employers that have been notifed by the IRS to fle Form 944 (see form instruc tions) may use that form; other employers required to fle must use Form 941	Use Form 941 or 944 to report Social Security and Medicare taxes and income taxes withheld by the organization, and Social Security and Medicare taxes paid by the organization	See form instructions for due dates
Form 945, Annual Return of Withheld Federal Income Tax	If a veterans’ organization withholds income tax, includ ing backup withholding, from non-payroll payments, it must fle Form 945	Any veterans’ organization that makes payment for services rendered, including entertainment (for example, bands) of $600 or more during a calendar year and does not secure the necessary identifca tion number for issuing Forms 1099	File Form 945 by January 31 This form is not required for years in which there is no non-payroll tax liability
Form 990, Return of Organization Exempt from Income Tax,Form 990-EZ Short Form Return of Organization Exempt From Income Tax,Form 990-N (e-postcard), Electronic Notice for Tax Exempt Or ganizations Not Required to File Form 990 or 990-EZ	Generally, all veterans’ orga nizations must fle Form 990, Form 990-EZ or Form 990-N, unless their central organi zation fles a group return for affliates that includes the subordinate’s information	If you fle a Form 990 or 990-EZ, you are also required to complete the applicable portions of schedule G to report gaming activities. See Annual Reporting and Filing for specifc information including fling thresholds	Form 990, 990-EZ or 990-N must be fled on or before the 15th day of the 5th month following the end of the organization’s tax year. Form 990-N must be fled electronically
Form 990-T, Exempt Orga nization Business Income Tax Return For more information on unrelated business income, see Unrelated Business Income Tax (UBIT) in Chapter 7	Veterans’ organizations with UBIT	Veterans’ organizations must fle Form 990-T if they generate gross income from an unrelated business of $1,000 or more for a taxable year	Form 990-T must be fled by the 15th day of the 5th month after the organiza tion’s accounting period ends (May 15 for a calendar year accounting period)
Form 990-W, Estimated Tax on Unrelated Business Taxable Income for Tax Exempt Organizations	Veterans’ organizations with UBIT	If the tax on unrelated business income is expected to be $500 or more, the vet erans’ organization must make estimated tax payments. Use Form 990-W to com pute the estimated tax liability	Form 990-W is for computa tion purposes only and does not need to be fled

Forms	Who Should Use Them	How They are Used	When to File
Form 1096, Annual Sum mary and Transmittal of U.S. Information Returns	Organizations that make cer tain payments to individuals	Use Form 1096 to transmit Forms 1099 MISC, W-2G and certain other forms to the IRS	Form 1096 must be fled by February 28 in the year following the calendar year in which the payments were made, January 31 if you are reporting nonemployee com pensation in box 7 of Form 1099-MISC
Form 1099–MISC, Miscel laneous Income	Organizations that make cer tain payments to individuals	A veterans’ organization must use Form 1099-MISC if it pays an unincorporated individual or entity $600 or more in a cal endar year for gross rents, commissions, fees, entertainment or other compensa tion paid to nonemployees; prizes and awards; other fxed and determinable income	Veterans’ organizations must furnish each payee with a copy of Form 1099-MISC by January 31 and fle Copy A of the Form 1099-MISC, with Form 1096, by February 28, January 31 if the organization is reporting nonemployee compensation in box 7
Form 11-C, Occupational Tax and Registration Return for Wagering	Veterans’ organizations that conduct certain types of wagering	A veterans’ organization must use Form 11-C to register certain information with the IRS and to pay the occupational tax on wagering. (SeePublication 3079, Tax-Exempt Organizations and Gaming, for the defnition on what constitutes wagering and exclusions)	Form 11-C must be fled before wagers are accepted. After that, fle a renewal return by July 1 for each year wagers are accepted
Form 730, Monthly Tax Return For Wagers	Veterans’ organizations that conduct certain types of wagering	A veterans’ organization must fle Form 730 on a monthly basis if it accepts wagers and/or conducts wagering pools or lotteries. (SeePublication 3079, Tax-Exempt Organizations and Gaming, for the defnition on what constitutes wagering and exclusions)	Form 730 is fled on a monthly basis. Use Form 730-V, Payment Voucher, to make payment of any taxes due

Form 990, Form 990-EZ and Form 990-N Exempt organizations, including veterans’ organizations, file Form 990, Return of Organization Exempt From Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt From Income Tax, when annual gross receipts, whether related or unrelated, are more than $50,000. The instructions for completing the Form 990 or Form 990-EZ should be consulted when preparing the form.

Note: Gross receipts are the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses such as gaming prizes, payouts or other expenses.

Form 990-EZ is for use by mid-sized exempt organizations when gross receipts are less than $200,000 and the total assets at the end of the year are less than $500,000. If gross receipts are larger, organizations must file Form 990.

If gross receipts are $50,000 or less, organizations have the option to file Form 990-N, the e-Postcard. Filing is simple and only requires a few minutes. Form 990-N can only be filed electronically.

The appropriate form must be filed by the 15th day of the 5th month after the end of the organization’s annual accounting period. Failure to file the appropriate forms may subject the organization to penalties. Failure to file for three consecutive years will result in automatic revocation of tax-exempt status as of the filing due date of the third year. To have tax-exempt status reinstated, if revoked for failing to file for three consecutive years, an organization must apply or reapply for exemption and pay the appropriate user fee.

A central (parent) organization may file a consolidated information return for all entities listed in its group ruling. All subordinates must have the same fiscal year ending date as the parent organization to be included in the group information return. The central organization must file its own separate information return and cannot be included in the consolidated return.

Form 990-T Form 990-T is the Exempt Organization Business Income Tax Return. An exempt organization may be liable for tax on its unrelated business income. Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the purposes that are the basis of an organization’s exemption. When gross unrelated business taxable income is over $1,000, the organization must file Form 990-T. The Instructions for Form 990-T provide additional information on defining gross income and the cost of goods sold.

Employment Tax Returns Every employer who pays wages to employees is responsible for withholding, depositing, paying and reporting federal income tax, Social Security and Medicare (FICA) taxes, and federal unemployment tax (FUTA), unless specifically excepted by law or if the taxes clearly do not apply. For more information, see Publication 15 (Circular E), Employer’s Tax Guide, which summarizes the responsibilities of an employer; Publication 15-A, Employer’s Supplemental Tax Guide, and Form 941, Employer’s Quarterly Federal Tax Return.

Form 1120-POL Form 1120-POL is the Return for Political Activity. An exempt organization must file Form 1120 POL for any year in which it:

a. (i) Expends any amount to influence the selection, nomination, election or appointment of any

individual to any federal, state or local public office or office in a political organization, or the election of Presidential or Vice Presidential electors or (ii) makes expenditures relating to an office described in (a); and

b. Has net investment income.

Dispositions of Donated Property If an organization receives a contribution of charitable deduction property and sells, exchanges or otherwise disposes of the property within two years after its receipt, the organization must file Form 8282, Donee Information Return (Sale, Exchange, or Other Disposition of Donated Property).

Information Provided to Donors An organization receiving tax-deductible contributions must give a donor a disclosure statement for a quid pro quo contribution over $75. A donor cannot deduct a charitable contribution of $250 or more unless the donor has a written acknowledgment from the charitable organization. See Publication 1771, Charitable Contributions—Substantiation and Disclosure Requirements, Publication 557, Tax-Exempt Status for Your Organization, and Publication 526, Charitable Contributions, for additional information.

Certain Gaming Winnings Form W-2G – Certain Gambling Winnings. Certain wagering/gaming transactions require the filing of Form W-2G and Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The Form W-2G is filed when an individual wins a prize with a minimum specific dollar amount at a gaming event. The winner must provide the game operator with proper identification including his/ her Social Security number. See Publication 3079 for additional information regarding filing requirements of tax-exempt organizations conducting gaming.