QCO-specific guidelines / tips for filing yearly federal tax returns.
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These are not complete instructions for filing federal tax returns --
we still need to read the IRS form instructions thoroughly.  However,
there are some mistakes we have made in the past that it would be good
to avoid in the future, so make sure to look at these guidelines too.

See cm/corporation/federal/taxes/2011/2011-2010-tax-issues-letter.ltx
for why this is so important.  When we make a mistake, for example by
failing to include a schedule that the IRS thinks is required, they
will mark our tax return as unreceived until the issue is resolved.
If we fail to file completely in any three year period, we can lose
our 501(c)(3) status.

* Basics

Past tax returns are in cm/corporation/federal/taxes/YYYY/.

We usually file a 990-EZ with a Schedule A and sometimes Schedule O.
Through 2010 we had not needed a Schedule B, but in 2011 we needed one

* Mistakes to avoid

  - If Schedule B is not required, make *sure* to check the box
    indicating that on line H of the 990-EZ.

* IRS contact information

  Tax-exempt line: (877) 829-5500, open M-F 8am-5pm, presumably ET

* History of conversations with IRS

  [2012-12-17 Tue]
  Called to explain that 2010 should not require a Schedule B, and
  that it's just that we failed to check the box on line H on 990-EZ.
  Spoke to Annette Eddie 0145184.  She said to send them in.

  Include a letter explaining that we forgot to check the box on line
  H, what processes we've put into place to ensure that all returns
  are complete, and what the impact would be if we have to pay any
  penalties, and a request to remove any penalty if there is one.
  ALSO addres 2011 lateness issues in one letter.  Send that letter
  twice, once with the 2010 letter, then staple the exact same letter
  to the front of the 2011 return when we send it in too.

  If need an extension, the form for 2012 is form 8868.

  [2012-12-04 Tue]
  Called to handle 2010 missing Schedule B from form 990-EZ.  First
  called (800) 829-3676, spoke with a woman whose ID was 0247884.
  She said I need to speak to tax-exempt department (number above) and
  transferred to their "account line" there.

  Reached Mr. Scow (sp?), id number 10000144901.

  Spoke to him in great detail about our 2010 and other returns.

  Issue with 2010 is now just Schedule B.  Apparently we included a
  detailed letter w/ 2010 return explaining late filing

  $50k avg per year or less qualifies us to file 990-N, 

  Prior 2 years were $134,148.00.

  2010 is incomplete therefore unreceived
  2011 is as yet unreceived
  2012 is due May 15th

  (If 2011 gross receipts were under $15,852, we could file 990-N.)

  ACTIONS:
     1. File Schedule B for 2010 ASAP, send it to address on LTR 2695C.
        *** No, call them and explain we just forgot to check the box
            in line H in our 990-EZ and that no Schedule B is needed
            for 2010.
     2. Get 2011 990-EZ filed ASAP, w/ Schedule B.  Include a letter
        explaining why it was late, and request penalty relief.
        *** Point out that cannot locate a 2011 Schedule A anywhere on
            IRS web site -- can only find 2012 and 2010.  Is it okay
            to use the 2012 schedule A for a 2011 filing?  See
            http://www.irs.gov/uac/Current--Form-990-Series---Forms-and-Instructions
            specifically.
     3. Note the 2012 return, either 990-EZ (or 990-N).

  E-postcard: https://epostcard.form990.org/frmNPRequestLogin2Info.Asp
    26-1798415 (i.e., just our EIN) / the key