×
tax forms found in
Tax Form Code
Tax Form Name

Federal Free Printable Form 14414 (Rev. 10-2012) for 2019 Federal Group Ruling Questionnaire

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2018-federal-form-14414.pdf, and you can print it directly from your computer.

Group Ruling Questionnaire
Form 14414 (Rev. 10-2012)

Form 14414 (October 2012) Department of the Treasury - Internal Revenue Service OMB Number 1545-2071 Group Rulings Questionnaire This questionnaire asks for information concerning your organization’s group exemption ruling, including your relationship with your subordinates and the manner in which you and your subordinates satisfy applicable Form 990-series filing requirements. The questionnaire asks about a range of practices that some group ruling holders engage in with their subordinates. Some questions may not be applicable to your organization. If a question does not apply to your organization, answer “N/A” (not applicable). Part I - Information About Your Organization Name of organization Employer Identification Number (EIN) Organization’s website address (URL) Group exemption number Full name and title of person completing this form Contact phone number 1. Indicate under which section of the Internal Revenue Code you are tax exempt Section 501(c)(3) Section 501(c)(4) Section 501(c)(5) Section 501(c)(6) Section 501(c)(7) Section 501(c)(8) Section 501(c)(9) Section 501(c)(10) Section 501(c)(14) Section 501(c)(19) Don’t know Other (describe) 2. If you selected section 501(c)(3) in question 1, indicate your private foundation or public charity classification from the list below. Skip to question 5 if you did not select section 501(c)(3) in question 1 Section 509(a)(1) Section 509(a)(2) Section 509(a)(3) Section 509(a)(4) Private foundation Don’t know Other (describe) 3. If you selected section 509(a)(1) in question 2, indicate the subsection under which you qualify below. Skip to question 4 if you did not select section 509(a)(1) in question 2 Section 170(b)(1)(A)(i) Section 170(b)(1)(A)(ii) Section 170(b)(1)(A)(iii) Section 170(b)(1)(A)(iv) Section 170(b)(1)(A)(v) Section 170(b)(1)(A)(vi) Don’t know 4. If you selected section 509(a)(3) in question 2, indicate the type of status that applies to your organization below. Skip to question 5 if you did not select section 509(a)(3) in question 2 Type I Type II Type III (Non-Functionally Integrated) Don’t know Type III (Functionally Integrated) 5. Has your tax-exempt status ever been revoked based on an examination Yes No Don’t know a. If "yes" to question 5, provide the date your tax-exempt status was revoked in the format MM/DD/YYYY, for example 06/01/2009 (for June 1, 2009). If you don’t know the exact date your organization was revoked, write “Don’t know” Date (MM/DD/YYYY) 6. Has your tax-exempt status ever been automatically revoked for not filing a required return (Form 990-series) or notice (Form 990-N) for three consecutive years Yes No a. If "yes" to question 6, provide the date that your tax-exempt status was revoked in the format MM/DD/YYYY, for example 11/15/2010 (for November 15, 2010). The date should be no earlier than 05/15/2010 Date (MM/DD/YYYY) Catalog Number 59845N www.irs.gov Form 14414 (Rev. 10-2012) Page 2 of 12 Part II - Information About Your Subordinates 7. Do you currently have any subordinates in your group exemption ruling (hereafter “group”) Yes No a. If “yes” to question 7, how many subordinates are currently in your group? The response needs to be in numeric format 8. Indicate under which section(s) of the Internal Revenue Code your subordinates are tax exempt. Check all that apply Section 501(c)(3) Section 501(c)(4) Section 501(c)(5) Section 501(c)(6) Section 501(c)(7) Section 501(c)(8) Section 501(c)(9) Section 501(c)(10) Section 501(c)(14) Section 501(c)(19) Don’t know Other (describe) 9. If you selected Section 501(c)(3) in question 8, indicate the types of foundation or public charity classifications that are represented by your subordinates. Check all that apply. Skip to question 12 if you did not select section 501(c)(3) in question 8 Section 509(a)(1) Section 509(a)(2) Section 509(a)(3) Section 509(a)(4) Private foundation Don’t know Other (describe) 10. If you selected section 509(a)(1) in question 9, choose the subsection under which your subordinates qualify below. Check all that apply. Skip to question 11 if you did not select section 509(a)(1) in question 9 Section 170(b)(1)(A)(i) Section 170(b)(1)(A)(ii) Section 170(b)(1)(A)(iii) Section 170(b)(1)(A)(iv) Section 170(b)(1)(A)(v) Section 170(b)(1)(A)(vi) Don’t know 11. If you selected section 509(a)(3) in question 9, choose the type of status that applies to your subordinates below. Check all that apply. Skip to question 12 if you did not select section 509(a)(3) in question 9 Type I Type II Type III (Non-Functionally Integrated) Don’t know Type III (Functionally Integrated) 12. Are some or all of your subordinates nearly identical to each other in their governance structure, organizational documents and the types of activities they perform Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) 13. Are any of your subordinates organized in a foreign country Yes No Don’t know a. If "yes" to question 13, list the countries in which your subordinates are organized 14. Do any of your subordinates conduct or support any activities in foreign countries Yes No Don’t know a. If “yes” to question 14, list the countries in which your subordinates conduct or support activities 15. Do you have a written contract or agreement with any of your subordinates Yes No Don’t know a. If "yes” to question 15, do you have a written contract or agreement with all of your subordinates Yes No 16. Do you have a formal, written set of eligibility criteria for a subordinate to be included in and remain in your group Yes Catalog Number 59845N No Don’t know www.irs.gov Form 14414 (Rev. 10-2012) Page 3 of 12 17. Do you require subordinates to include specific provisions in their articles, bylaws or other governing instruments before you will add them to your group Yes No Don’t know 18. Which of the following documents do you require your subordinates to adopt before you will add them to your group? Check all that apply. Select “N/A” if you do not require your subordinates to adopt any of these documents Charter Articles of Incorporation/Organization Conflict of Interest Policy N/A Bylaws Other (describe) 19. When considering whether to add an organization to your group as a subordinate, which of the following do you require the organization to give you? Check all that apply. Select “N/A” if you do not require your subordinates to give you any of this information Bylaws Financial statement Articles of Incorporation/Organization Membership list Past information return or notice Description of activities Names of directors, trustees and officers Signed document authorizing inclusion in the group Compensation of directors, trustees and officers N/A Other (describe) 20. How many of your current subordinates have given you an authorization to be included in your group, signed by a duly authorized officer of each subordinate? Provide an approximate number if exact number is unknown Don’t know 21. Do you require an organization to pay an application or joining fee before you will add it to your group Yes No 22. If "yes" to question 21, which of the following describes your payment procedure? If “No” to question 21, skip to question 25 Fee is the same for all new subordinates Fee varies 23. If you checked "Fee is the same" in question 22, indicate the dollar amount you require each new subordinate to pay for joining or applying to join your group. Use whole dollar amounts Enter amount 24. If you checked "Fee varies” in question 22, describe how you determine the application or joining fees 25. Do you require that all or some of your subordinates pay you annual fees or dues each year Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) a. If "yes” to question 25, how do you determine the amount(s) of your subordinates' fees or dues? Check all that apply Flat fee Percent of subordinate membership dues Percent of subordinate gross receipts Other (describe) 26. Do you permit an organization to be included in your group if it already has its own determination letter from the Internal Revenue Service (IRS) recognizing its tax exemption Yes No Don’t know 27. If an organization has its own determination letter when it joins your group, IRS records will only reflect the subordinate's exemption as a part of your group, and not the determination letter it had prior to joining your group. Do you inform the subordinate that its individual determination letter will no longer be effective after it is added to your group Yes Catalog Number 59845N No Don’t know www.irs.gov Form 14414 (Rev. 10-2012) Page 4 of 12 28. Is there a person in your organization who has primary responsibility for overseeing the relationship between you and your subordinates Yes No Don’t know a. If "yes” to question 28, what is this person’s title 29. Do you delegate authority to any of your subordinates to supervise other organizations in your group Yes No Don’t know 30. Do any of your subordinates engage in political campaign intervention Yes No Don’t know 31. Do any of your subordinates conduct lobbying activities Yes No Don’t know 32. Do any of your subordinates offer any gaming services to their members or to the public Yes (members only) Yes (members and public) No Don’t know 33. Do any of your subordinates offer goods, facilities or services to the public that do not further their tax-exempt purposes Yes No Don’t know a. If "yes" to question 33, briefly describe those activities of your subordinates that do not further their tax-exempt purposes Part III - Communication with Your Subordinates 34. Do you hold in-person meetings with directors, trustees or officers of all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) a. If "yes" to question 34, check the option that best describes how often you hold in-person meetings with your subordinates Less often than annually Annually Quarterly Monthly Semi-annually (twice a year) b. If “yes” to question 34, do you keep minutes of all or some of these meetings Yes (all meetings) Yes (more than half of the meetings) No Don't know Yes (half or fewer of the meetings) 35. Do you hold regular conference calls with the directors, trustees or officers of all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) a. If "yes" to question 35, check the option that best describes how often you hold conference calls with your subordinates Less often than annually Annually Quarterly Monthly Semi-annually (twice a year) b. If “yes” to question 35, do you keep minutes of all or some of these conference calls Yes (all conference calls) Yes (more than half of the conference calls) No Don't know Yes (half or fewer of the conference calls) 36. Do you send a newsletter to all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) a. If "yes” to question 36, check the option that best describes how often you send a newsletter to your subordinates Less often than annually Annually Quarterly Monthly Catalog Number 59845N Semi-annually (twice a year) www.irs.gov Form 14414 (Rev. 10-2012) Page 5 of 12 37. Do you communicate with your subordinates through your website Yes No Don’t know 38. Do you communicate with your subordinates through means other than those described in this Part III Yes No a. If "yes” to question 38, describe the other means through which you communicate with your subordinates Part IV - Relationship with Your Subordinates 39. Do you elect or appoint (or have the right to elect or appoint) one or more of the directors, trustees or officers of all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) 40. Do you have one or more overlapping directors, trustees or officers with all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) 41. Do one or more of your subordinates elect, nominate or appoint (or have the right to elect, nominate or appoint) one or more of your directors, trustees or officers Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) 42. Do any of your subordinates compensate their directors, trustees or officers Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) a. If “yes” to question 42, what involvement, if any, do you have in the compensation process? Check all that apply Approve compensation of subordinates’ directors, trustees or officers Require subordinates to adopt a policy for determining reasonable compensation Require subordinates to provide documentation showing basis for compensation Review compensation information on Form 990/990-EZ or reports provided by subordinates Do not take any action to ensure reasonableness of compensation Don’t know Other (describe) 43. Do you approve or have veto power over the following decisions of all or some of your subordinates? Check one box for each row Decision Yes (all subordinates) Yes (more than half of the subordinates) Yes (half or fewer of the subordinates) No Don't Know Changes to Organizing Documents Appointment/Removal of Directors Compensation of Directors, Trustees, Officers Sale of Substantial Assets Termination Catalog Number 59845N www.irs.gov Form 14414 (Rev. 10-2012) Page 6 of 12 44. Describe any other decisions you approve or have veto power over for all or some of your subordinates. If there are no other decisions, indicate “N/A” 45. Do you require all or some of your subordinates to provide you with copies of all their Form 990-series annual returns or notices (Form 990, 990-EZ, 990-N, 990-T or 990-PF) that they file Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) 46. Do you require all or some of your subordinates to provide you with copies of their financial statements Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) 47. Do you require all or some of your subordinates to provide you a report on their activities Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) a. If "yes” to question 47, how often do you request a report on activities? Check the option that best describes how often you request reports on the activities of your subordinates Less often than annually Annually Quarterly Monthly Semi-annually (twice a year) 48. Do you conduct performance reviews of all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) a. If "yes” to question 48, check the option that best describes how often you conduct performance reviews of your subordinates Less often than annually Annually Quarterly Monthly Semi-annually (twice a year) 49. Do you approve the budgets of all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) a. If "yes” to question 49, check the option that best describes how often you approve the budgets of your subordinates Less often than annually Annually Quarterly Monthly Semi-annually (twice a year) 50. Do you take any other actions not described in this Part IV, Relationship with Your Subordinates, to exercise general supervision or control over your subordinates Yes No a. If "yes" to question 50, describe any other actions that you take to exercise general supervision or control over your subordinates Part V - Services You Provide For Your Subordinates 51. Do you provide any kind of educational training or materials for all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Catalog Number 59845N www.irs.gov Yes (half or fewer of the subordinates) Form 14414 (Rev. 10-2012) Page 7 of 12 52. Do you provide financial support for all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) 53. Do you provide fundraising assistance for all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) 54. Do you conduct joint activities with all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) a. If "yes” to question 54, briefly describe those joint activities 55. Do you provide administrative services or support for all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) 56. Do you hire an independent outside auditor to review all or some of your subordinates Yes (all subordinates) Yes (more than half of the subordinates) No Don't know Yes (half or fewer of the subordinates) Part VI - Inclusion of Subordinates in Your Group Exemption Ruling 57. Have you ever removed a subordinate from your group Yes No Don’t know a. If "yes” to question 57, indicate why you removed a subordinate from your group. Check all that apply The subordinate failed to send one or more annual reports to you The subordinate permanently terminated its operations The subordinate temporarily went inactive The subordinate failed to pay fees or annual dues to you The subordinate failed to meet the requirements for tax exemption under the Internal Revenue Code The subordinate didn't meet the criteria for inclusion in your group exemption The subordinate engaged in activities not in compliance with your charter, requirements, governing instruments, etc The subordinate applied for and received recognition of exemption from the IRS The subordinate requested to be removed from the group Other (describe) 58. Do you have written standards or procedures with regard to when a subordinate will be removed from your group Yes No Don’t know a. If "yes” to question 58, do you provide these written standards or procedures to your subordinates Yes No Don’t know 59. Have any of your subordinates ever had their tax-exempt status revoked while a member of your group Yes No Don’t know a. If "yes” to question 59, indicate how many were revoked during an examination and how many were automatically revoked for not filing a Form 990-series return or notice for three consecutive years. If no subordinates were revoked in one of these two categories, enter “0” on the applicable line. Write “Don’t know” on the applicable line if you don’t know the number Revoked due to examination Catalog Number 59845N Automatically revoked for non-filing www.irs.gov Form 14414 (Rev. 10-2012) Page 8 of 12 60. Have you ever added to your group an organization whose tax-exempt status has been revoked (either by examination or for not filing for three consecutive years) Yes No Don’t know 61. Have you ever added a subordinate back to your group that you previously removed Yes No Don’t know Part VII - Form 990-T Filing Information 62. Have any of your subordinates filed a Form 990-T, Exempt Organization Business Income Tax Return, for tax years 2008, 2009 or 2010 Yes No Don’t know a. If “yes” to question 62, provide the total number of subordinates in your group, the number that filed a Form 990-T, and for those that filed Form 990-T, the number of subordinates that paid unrelated business income tax for the periods listed below. Provide approximate numbers if the exact numbers are not known. If you did not have any subordinates in a particular year, enter “N/A” in the column entries for that year 2010 2009 2008 Total Number of Subordinates Number Filing Form 990-T Number That Paid Unrelated Business Income Tax 63. Have you filed a Form 990-T on behalf of one or more of your subordinates for tax years 2008, 2009 or 2010 Yes No Don’t know a. If “yes” to question 63, did you include the subordinate(s) on your own Form 990-T, and/or did you file a group Form 990-T that includes only your subordinate(s)? Check all that apply Yes (own Form 990-T) Yes (group Form 990-T) Don’t know b. If “yes” to question 63, check the year(s) you filed a Form 990-T on behalf of any of your subordinates Tax Period Filed 2010 2009 2008 Part VIII - Annual Information Returns, Notices, and Group Returns 64. For the tax years listed below, which types of information returns or notices did you file with the IRS for your own organization? Check all that apply for each row. If you did not file any of these returns for a particular year, check the “N/A” box for that row Tax Period Form 990 Form 990-EZ Form 990-N N/A 2010 2009 2008 65. Have you ever reported information on any of your subordinates’ revenues, expenses, assets, liabilities or activities on your own Form 990-series return (not a group return) Yes Catalog Number 59845N No Don’t know www.irs.gov Form 14414 (Rev. 10-2012) Page 9 of 12 66. Have you filed a Form 990 group return on behalf of two or more of your subordinates for tax years 2008, 2009 or 2010? If you answer “no” or “don’t know,” skip to question 70 Yes No Don’t know a. If "yes" to question 66, provide the total number of subordinates included in your group exemption, the total number included in your Form 990 group return, and the number of subordinates included in that return that had gross receipts greater than or equal to $200,000 OR had total assets equal to or greater than $500,000 for the periods listed below Provide approximate numbers if the exact numbers are not known. If you did NOT file a group return with two or more of your subordinates in any of the years below, insert “N/A” in the column entries for that year 2010 2009 2008 Total Number of Subordinates Number Included in Your Form 990 Group Return Number of Subordinates with > $200,000 Gross Receipts OR Total Assets > $500,000 b. Have you obtained an EIN (Employer Identification Number), separate from your own EIN, to use to file a group return Yes No Don’t know c. Prior to filing a group return, did you obtain a written statement, signed by an officer under penalties of perjury, from each of the subordinates included in the group return that authorized each subordinate's inclusion in the return for the periods listed below? Select one per row Year Yes No N/A (Didn’t File Group Return) 2010 2009 2008 d. Did you file a group return on behalf of some but not all of your subordinates for tax years 2008, 2009 or 2010 Yes No Don’t know e. If 'Yes' to question 66d, describe the reason(s) why you did not file a group return for all subordinates and the criteria you used to determine which subordinates to include (or not include) in a group return 67. Have any of your subordinates that you included in a group return for tax year 2008, 2009 or 2010 separately disclosed to the public the subordinate’s portion of the compensation information reported on the group return Yes No Don’t know a. If “yes” to question 67, how many of your subordinates separately disclosed to the public the subordinate’s portion of the compensation information reported on the group return? Check one box for each row Year All subordinates More than half of the subordinates Half or fewer of the subordinates Don't Know N/A (no group return filed) 2010 2009 2008 b. If “yes” to question 67, how did your subordinates disclose the compensation information to the public? Check all that apply Subordinate’s website Another’s website Don’t know Other (describe) Catalog Number 59845N www.irs.gov Form 14414 (Rev. 10-2012) Page 10 of 12 68. Have any of your subordinates that you included in a group return for tax year 2008, 2009 or 2010 separately disclosed to the public the subordinate’s portion of the program services information reported on the group return Yes No Don’t know a. If “yes” to question 68, how many of your subordinates separately disclosed to the public the subordinate’s portion of the program services information reported on the group return? Check one box for each row Year All subordinates More than half of the subordinates Half or fewer of the subordinates Don't Know N/A (no group return filed) 2010 2009 2008 b. If “yes” to question 68, how did your subordinates disclose the program services information to the public? Check all that apply Subordinate’s website Another’s website Don’t know Other (describe) 69. Have any of your subordinates that you included in a group return for tax year 2008, 2009 or 2010 separately disclosed to the public the subordinate’s portion of the information on revenue, expenses, assets and liabilities reported on the group return Yes No Don’t know a. If “yes” to question 69, how many of your subordinates separately disclosed to the public the information on revenue, expenses, assets and liabilities reported on the group return? Check one box for each row Year All subordinates More than half of the subordinates Half or fewer of the subordinates Don't Know N/A (no group return filed) 2010 2009 2008 b. If “yes” to question 69, how did your subordinates disclose the information on revenue, expenses, assets and liabilities to the public? Check all that apply Subordinate’s website Another’s website Don’t know Other (describe) 70. Do you inform all new subordinates of their annual Form 990-series return or notice filing obligations? Select “N/A” if none of your subordinates have any Form 990-series return or notice filing obligations Yes No Don’t know N/A a. If "yes” to question 70, how have you informed your new subordinates of their filing requirements? Check all that apply Telephone call Newsletter E-mail Website Other (describe) 71. Have you informed all of your subordinates that were exempt from Form 990-series filing requirements prior to 2007 because they didn’t exceed the annual gross receipts filing threshold that they are now required to file a Form 990-N (e-Postcard) notice? Select “N/A” if you do not have any subordinates that had less than $25,000 in average annual gross receipts prior to 2007 Yes No Don’t know N/A a. If "yes” to question 71, how have you notified these subordinates of their Form 990-N filing requirements? Check all that apply Telephone call Newsletter E-mail Website Other (describe) Catalog Number 59845N www.irs.gov Form 14414 (Rev. 10-2012) Page 11 of 12 72. Do you confirm that all of your subordinates (other than those included in your group return, if any) file their own Form 990-series information return or notice each year? Select “N/A” if you file a group return on behalf of all subordinates each year Yes No Don’t know N/A a. If "yes” to question 72, how do you confirm that each subordinate has filed a Form 990-series information return or notice? Check all that apply Require a copy of a subordinate’s annual return Confirm on www.irs.gov that a subordinate has filed Form 990-N Require a written confirmation from an officer of a subordinate that it has filed Other (describe) 73. Do you review or approve each of your subordinate’s annual Form 990-series informational returns or notices before they are filed? Select “N/A” if you file a group return on behalf of all subordinates each year Yes (review only) Yes (review and approve the filing) No N/A 74. Indicate below the number of your subordinates required to file each type of Form 990-series information return or notice for tax year 2010. Use an approximate number for a particular Form 990-series return if the exact number is not known. If a particular return listed below was not required to be filed by any of your subordinates for tax year 2010, indicate with an “N/A” Return Number of Subordinates Required to File for TY 2010 Form 990 Form 990-EZ Form 990-N Form 990-PF Not Required to File Don't Know Total Part IX - Annual Group Exemption Update 75. Indicate the method you use to complete your annual group exemption update to the IRS Revise the subordinate listing provided to you each year by the IRS Provide your own current listing of all active subordinates to the IRS Other (describe) 76. Do you verify the continued existence of your subordinates prior to the submission of your annual group exemption update Yes No a. If "yes” to question 76, describe how you verify the existence of your subordinates Catalog Number 59845N www.irs.gov Form 14414 (Rev. 10-2012) Page 12 of 12 77. Do you verify that your subordinates continue to meet the requirements for federal tax exemption prior to the submission of your annual group exemption update Yes No a. If "yes” to question 77, describe how you verify that your subordinates continue to meet the requirements for federal tax exemption 78. If you have ever removed subordinates from your group, did you report the removal of any of the subordinates to the IRS through your annual group exemption update Yes (reported all removals) Yes (reported some removals) No Don't know 79. Indicate the date of the most recent annual group exemption update you submitted to the IRS Date (MM/DD/YYYY) Don’t know 80. Have you ever included an organization in a group return prior to notifying the IRS that the organization had become a subordinate in your group Yes Catalog Number 59845N No Don’t know www.irs.gov Form 14414 (Rev. 10-2012)
Extracted from PDF file 2018-federal-form-14414.pdf, last modified May 2013

More about the Federal Form 14414 Other TY 2018

We last updated the Group Ruling Questionnaire in February 2019, so this is the latest version of Form 14414, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 14414 directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Other Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 8962 Premium Tax Credit
Form W-4V Voluntary Withholding Request
Form W-4 Employee's Withholding Allowance Certificate
Form 8840 Closer Connection Exception Statement for Aliens
Form 8965 Health Coverage Exemptions

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 14414 from the Internal Revenue Service in February 2019.

Show Sources >

Historical Past-Year Versions of Federal Form 14414

We have a total of four past-year versions of Form 14414 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 14414

Form 14414 (Rev. 10-2012)

2017 Form 14414

Form 14414 (Rev. 10-2012)

2016 Form 14414

Form 14414 (Rev. 10-2012)

Group Rulings Questionnaire 2015 Form 14414

Form 14414 (Rev. 10-2012)


TaxFormFinder Disclaimer:

While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/federal/form-14414