IRS Issues Draft Form 990 and Instructions for 2013

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A draft form and instructions for the 2013 Federal Form 990 have been issued by the IRS. There are very minimal changes from the previous year’s form and instructions. There is some clarification in the instructions for reporting short period returns and accounting method changes that are very helpful. A link to the draft form and instructions is here:

http://apps.irs.gov/app/picklist/list/draftTaxForms.html

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