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1040ez online free Part One -   La Declaración de Impuestos sobre los Ingresos Los cuatro capítulos de esta sección presentan información básica sobre el sistema tributario. 1040ez online free Le explican los primeros pasos para llenar una declaración de impuestos; por ejemplo, cómo determinar qué estado civil para efectos de la declaración le corresponde, cuántas exenciones puede reclamar y qué formulario presentar. 1040ez online free Asimismo, explican los requisitos de mantenimiento de documentación, el sistema de presentación electrónica del IRS e-file, determinadas multas y los dos métodos que se utilizan para pagar impuestos durante el año: la retención del impuesto y el impuesto estimado. 1040ez online free Table of Contents 1. 1040ez online free   Información para la Presentación de la Declaración de ImpuestosQué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. 1040ez online free Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad 2. 1040ez online free   Estado Civil para Efectos de la DeclaraciónQué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. 1040ez online free Divorcio y nuevo matrimonio. 1040ez online free Matrimonios anulados. 1040ez online free Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. 1040ez online free Personas consideradas casadas. 1040ez online free Matrimonio del mismo sexo. 1040ez online free Cónyuge fallecido durante el año. 1040ez online free Personas casadas que viven separadas. 1040ez online free Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente 3. 1040ez online free   Exenciones Personales y por DependientesQué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. 1040ez online free Número de identificación personal del contribuyente del Servicio de Impuestos Internos. 1040ez online free Números de identificación del contribuyente en proceso de adopción. 1040ez online free 4. 1040ez online free   Retención de Impuestos e Impuesto EstimadoQué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Prev  Up  Next   Home   More Online Publications
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Note: IRM Section 4.46 – LB&I Guide for Quality Examinations – is being updated to reflect these changes. Existing references to the Joint Audit Planning Process are being removed and replaced with information about the Quality Examination Process.

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1040ez online free Publication 3402 - Main Content Table of Contents What is a Limited Liability Company? Classification of an LLC LLCs Classified as Partnerships LLCs Classified as Disregarded Entities LLCs Classified as Corporations Subsequent Elections How To Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What is a Limited Liability Company? For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. 1040ez online free Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 1040ez online free An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. 1040ez online free 7701-3. 1040ez online free The information in this publication applies to LLCs in general, and different rules may apply to special situations, including banks, insurance companies, or nonprofit organizations that are LLCs or that own LLCs. 1040ez online free Check your state's requirements and the federal tax regulations for further information. 1040ez online free Classification of an LLC Default classification rules. 1040ez online free   An LLC with at least two members is classified as a partnership for federal income tax purposes. 1040ez online free An LLC with only one member is treated as an entity disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of employment tax and certain excise taxes). 1040ez online free Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. 1040ez online free Elected classification. 1040ez online free   If an LLC does not choose to be classified under the above default classifications, it can elect to be classified as an association taxable as a corporation or as an S corporation. 1040ez online free After an LLC has determined its federal tax classification, it can later elect to change that classification. 1040ez online free For details, see Subsequent Elections, later. 1040ez online free LLCs Classified as Partnerships If an LLC has at least two members and is classified as a partnership, it generally must file Form 1065, U. 1040ez online free S. 1040ez online free Return of Partnership Income. 1040ez online free Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. 1040ez online free For certain purposes, members of an LLC are treated as limited partners in a limited partnership. 1040ez online free For example, LLC members are treated as limited partners for purposes of material participation under the passive activity limitation rules (see Temporary Regulation section 1. 1040ez online free 469-5T(e)). 1040ez online free See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. 1040ez online free Member manager. 1040ez online free   Only a member manager of an LLC can sign the partnership tax return. 1040ez online free And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. 1040ez online free A member manager is any owner of an interest in the LLC who, alone or together with others, has the continuing authority to make the management decisions necessary to conduct the business for which the LLC was formed. 1040ez online free If there are no elected or designated member managers, each owner is treated as a member manager. 1040ez online free Change in default classification. 1040ez online free   If the number of members in an LLC classified as a partnership is reduced to only one member, it becomes an entity disregarded as separate from its owner under Regulations section 301. 1040ez online free 7701-3(f)(2). 1040ez online free However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a disregarded entity will not apply. 1040ez online free   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. 1040ez online free If a partnership that becomes a disregarded entity as a result of a decrease in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed under Subsequent Elections, later, apply. 1040ez online free Example 1. 1040ez online free Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. 1040ez online free Each holds an equal membership interest. 1040ez online free The LLC does not hold any unrealized receivables or substantially appreciated inventory. 1040ez online free Ethel sells her entire interest in the LLC to Francis for $10,000. 1040ez online free After the sale, the business is continued by the LLC, which is owned solely by Francis. 1040ez online free No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 1040ez online free The partnership terminates when Francis buys Ethel's entire interest. 1040ez online free Ethel must treat the transaction as the sale of a partnership interest and must report gain or loss, if any, resulting from the sale of her partnership interest. 1040ez online free For purposes of determining the tax treatment of Francis, the partnership is deemed to make a liquidating distribution of all of its assets to Ethel and Francis, and after this distribution, Francis is treated as acquiring the assets deemed to have been distributed to Ethel in liquidation of Ethel's partnership interest. 1040ez online free Francis's basis in the assets attributable to Ethel's one-half interest in the partnership is $10,000, the purchase price for Ethel's partnership interest. 1040ez online free Upon the termination of the partnership, Francis is considered to receive a distribution of those assets attributable to Francis's former interest in the partnership. 1040ez online free Francis must recognize gain or loss, if any, on the deemed distribution of the assets to the extent required by Internal Revenue Code section 731(a). 1040ez online free See Partnership Distributions in Publication 541. 1040ez online free Example 2. 1040ez online free George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. 1040ez online free Each holds an equal membership interest. 1040ez online free The LLC does not hold any unrealized receivables or substantially appreciated inventory. 1040ez online free George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. 1040ez online free After the sale, the business is continued by the LLC, which is owned solely by Ian. 1040ez online free No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 1040ez online free The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. 1040ez online free George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. 1040ez online free For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. 1040ez online free Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. 1040ez online free   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. 1040ez online free R. 1040ez online free B. 1040ez online free 6. 1040ez online free You can find Revenue Ruling 99-6 at www. 1040ez online free irs. 1040ez online free gov/pub/irs-irbs/irb99-06. 1040ez online free pdf. 1040ez online free LLCs Classified as Disregarded Entities If an LLC has only one member and is classified as an entity disregarded as separate from its owner, its income, deductions, gains, losses, and credits are reported on the owner's income tax return. 1040ez online free For example, if the owner of the LLC is an individual, the LLC's income and expenses would be reported on the following schedules filed with the owner's Form 1040: Schedule C, Profit or Loss from Business (Sole Proprietorship); Schedule C-EZ, Net Profit From Business (Sole Proprietorship); Schedule E, Supplemental Income and Loss; or Schedule F, Profit or Loss From Farming. 1040ez online free Employment tax and certain excise taxes. 1040ez online free   A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. 1040ez online free For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes. 1040ez online free A single-member LLC is also required to use its name and EIN to register for excise tax activities on Form 637; pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C; and claim any refunds, credits, and payments on Form 8849. 1040ez online free See the employment and excise tax returns for more information. 1040ez online free Self-employment tax rule for disregarded entity LLCs. 1040ez online free   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. 1040ez online free Instead, the owner is subject to tax on the net earnings from self-employment of the LLC which is treated in the same manner as a sole-proprietorship. 1040ez online free Example 3. 1040ez online free LLC is a disregarded entity owned by Irene. 1040ez online free LLC has three employees (Kent, Patricia, and Tex) and pays wages. 1040ez online free LLC is treated as an entity separate from its owner for purposes of employment taxes. 1040ez online free For the wages paid to Kent, Patricia, and Tex, LLC is liable for income tax withholding, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes. 1040ez online free In addition, LLC must file under its name and EIN the applicable employment tax returns; make timely employment tax deposits; and file with the Social Security Administration and furnish to LLC's employees (Kent, Patricia, and Tex) Forms W-2, Wage and Tax Statement. 1040ez online free Irene is self-employed for purposes of the self-employment tax. 1040ez online free Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. 1040ez online free Irene is not an employee of LLC for purposes of employment taxes. 1040ez online free Because LLC is treated as a sole proprietorship of Irene for income tax purposes, Irene must report the income and expenses from LLC on her Schedule C. 1040ez online free Irene will figure the tax due on her net earnings from self-employment on Schedule SE. 1040ez online free Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. 1040ez online free Taxpayer identification number. 1040ez online free   For all income tax purposes, a single-member LLC classified as a disregarded entity must use the owner's social security number (SSN) or EIN. 1040ez online free This includes all information returns and reporting related to income tax. 1040ez online free For example, if a disregarded entity LLC that is owned by an individual is required to provide a Form W-9, Request for Taxpayer Identification Number and Certification, the LLC must provide the owner's SSN or EIN, not the LLC's EIN. 1040ez online free   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. 1040ez online free An LLC will need an EIN if it has any employees or if it will be required to file any of the excise tax forms listed above (see Employment tax and certain excise taxes earlier). 1040ez online free See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. 1040ez online free Change in default classification. 1040ez online free   If a single-member LLC classified as a disregarded entity for income tax purposes acquires an additional member, it becomes a partnership under Regulations section 301. 1040ez online free 7701-3(f)(2). 1040ez online free However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a partnership will not apply. 1040ez online free   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. 1040ez online free If a disregarded entity that becomes a partnership as a result of an increase in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed in Subsequent Elections, later, apply. 1040ez online free Example 4. 1040ez online free Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. 1040ez online free Alain does not contribute any portion of the $5,000 to the LLC. 1040ez online free Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. 1040ez online free The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. 1040ez online free Bart's buying a 50% interest in Alain's ownership interest in the LLC is treated as Bart's buying a 50% interest in each of the LLC's assets, which are treated as owned directly by Alain for federal income tax purposes. 1040ez online free Immediately thereafter, Alain and Bart are treated as contributing their respective interests in those assets to a partnership in exchange for ownership interests in the partnership. 1040ez online free Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. 1040ez online free Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. 1040ez online free Example 5. 1040ez online free Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. 1040ez online free The LLC uses all of the contributed cash in its business. 1040ez online free Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. 1040ez online free The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. 1040ez online free Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. 1040ez online free Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. 1040ez online free Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. 1040ez online free   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. 1040ez online free R. 1040ez online free B. 1040ez online free 8. 1040ez online free You can find Revenue Ruling 99-5 at www. 1040ez online free irs. 1040ez online free gov/pub/irs-irbs/irb99-06. 1040ez online free pdf. 1040ez online free LLCs Classified as Corporations An LLC with either a single member or more than one member can elect to be classified as a corporation rather than be classified as a partnership or disregarded entity under the default rules discussed earlier. 1040ez online free File Form 8832, Entity Classification Election, to elect classification as a C corporation. 1040ez online free File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. 1040ez online free LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. 1040ez online free By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. 1040ez online free If the LLC elects to be classified as a corporation by filing Form 8832, a copy of the LLC's Form 8832 must be attached to the federal income tax return of each direct and indirect owner of the LLC for the tax year of the owner that includes the date on which the election took effect. 1040ez online free Example 6. 1040ez online free Classification as a corporation without an S election. 1040ez online free Wanda and Sylvester are members of an LLC. 1040ez online free They agree that the LLC should be classified as a corporation but do not want to elect to have the LLC be treated as an S corporation. 1040ez online free The LLC must file Form 8832. 1040ez online free Example 7. 1040ez online free Classification as a corporation with an S election. 1040ez online free Evelyn and Carol are members of an LLC. 1040ez online free They agree that the LLC should be classified as an S corporation. 1040ez online free The LLC must file Form 2553 instead of Form 8832. 1040ez online free If the LLC is classified as a corporation, it must file a corporation income tax return. 1040ez online free If it is a C corporation, it is taxed on its taxable income and distributions to the members are includible in the members' gross income to the extent of the corporation's earnings and profits (double taxation). 1040ez online free If it is an S corporation, the corporation is generally not subject to any income tax and the income, deductions, gains, losses, and credits of the corporation “pass through” to the members. 1040ez online free Corporations generally file either: Form 1120, U. 1040ez online free S. 1040ez online free Corporation Income Tax Return; or Form 1120S, U. 1040ez online free S. 1040ez online free Income Tax Return for an S Corporation. 1040ez online free For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. 1040ez online free For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. 1040ez online free S. 1040ez online free Income Tax Return for an S Corporation. 1040ez online free Subsequent Elections An LLC can elect to change its classification. 1040ez online free Generally, once an LLC has elected to change its classification, it cannot elect again to change it classification during the 60 months after the effective date of the election. 1040ez online free An election by a newly formed LLC that is effective on the date of formation is not considered a change for purposes of this limitation. 1040ez online free For more information and exceptions, see Regulations section 301. 1040ez online free 7701-3(c) and the Form 8832 instructions. 1040ez online free An election to change classification can have significant tax consequences based on the following transactions that are deemed to occur as a result of the election. 1040ez online free Partnership to corporation. 1040ez online free   An election to change classification from a partnership to a corporation will be treated as if the partnership contributed all of its assets and liabilities to the corporation in exchange for stock and the partnership then immediately liquidated by distributing the stock to its partners. 1040ez online free   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. 1040ez online free Corporation to partnership. 1040ez online free   An election to change classification from a corporation to a partnership will be treated as if the corporation distributed all of its assets and liabilities to its shareholders in liquidation and the shareholders then immediately contributed all of the distributed assets and liabilities to a new partnership. 1040ez online free   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. 1040ez online free Corporation to disregarded entity. 1040ez online free   An election to change classification from a corporation to a disregarded entity will be treated as if the corporation distributed all of its assets and liabilities to its single owner in liquidation. 1040ez online free   For more information, see Distributions to Shareholders in Publication 542. 1040ez online free Disregarded entity to corporation. 1040ez online free   An election to change classification from a disregarded entity to a corporation will be treated as if the owner of the disregarded entity contributed all of the assets and liabilities to the corporation in exchange for stock. 1040ez online free   For more information, see Property Exchanged for Stock in Publication 542. 1040ez online free How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 1040ez online free Internal Revenue Service You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040ez online free By selecting the method that is best for you, you will have quick and easy access to tax help. 1040ez online free Contacting your Taxpayer Advocate. 1040ez online free   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. 1040ez online free   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. 1040ez online free You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. 1040ez online free You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. 1040ez online free For more information, go to www. 1040ez online free irs. 1040ez online free gov/advocate. 1040ez online free Low Income Taxpayer Clinics (LITCs). 1040ez online free   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. 1040ez online free The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. 1040ez online free Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 1040ez online free It is available at www. 1040ez online free irs. 1040ez online free gov or at your local IRS office. 1040ez online free Small business workshops. 1040ez online free   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. 1040ez online free Workshops are sponsored and presented by IRS partners who are federal tax specialists. 1040ez online free Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. 1040ez online free Although most are free, some workshops have fees associated with them. 1040ez online free Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. 1040ez online free   For more information, visit www. 1040ez online free irs. 1040ez online free gov/businesses/small. 1040ez online free Subscribe to e-news for small businesses. 1040ez online free   Join the e-News for Small Businesses mailing list to receive updates, reminders, and other information useful to small business owners and self employed individuals. 1040ez online free Visit the website at www. 1040ez online free irs. 1040ez online free gov/businesses/small and click on “Subscribe to e-News. 1040ez online free ” Free tax services. 1040ez online free   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040ez online free It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040ez online free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040ez online free Internet. 1040ez online free You can access the IRS website at www. 1040ez online free irs. 1040ez online free gov 24 hours a day, 7 days a week, to: E-file your return. 1040ez online free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040ez online free Check the status of your refund. 1040ez online free Go to www. 1040ez online free irs. 1040ez online free gov and click on Where's My Refund. 1040ez online free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040ez online free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez online free Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez online free Download forms, instructions, and publications. 1040ez online free Order IRS products online. 1040ez online free Research your tax questions online. 1040ez online free Search publications online by topic or keyword. 1040ez online free View Internal Revenue Bulletins (IRBs) published in the last few years. 1040ez online free Figure your withholding allowances using the withholding calculator online at www. 1040ez online free irs. 1040ez online free gov/individuals. 1040ez online free Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 1040ez online free Sign up to receive local and national tax news by email. 1040ez online free Get information on starting and operating a small business. 1040ez online free Phone. 1040ez online free Many services are available by phone. 1040ez online free Ordering forms, instructions, and publications. 1040ez online free Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040ez online free You should receive your order within 10 days. 1040ez online free Asking tax questions. 1040ez online free Call the IRS with your tax questions at 1-800-829-1040. 1040ez online free Solving problems. 1040ez online free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040ez online free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040ez online free Call your local Taxpayer Assistance Center for an appointment. 1040ez online free To find the number, go to www. 1040ez online free irs. 1040ez online free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez online free TTY/TDD equipment. 1040ez online free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040ez online free TeleTax topics. 1040ez online free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040ez online free Refund information. 1040ez online free To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 1040ez online free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040ez online free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez online free Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez online free Refunds are sent out weekly on Fridays. 1040ez online free If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 1040ez online free Evaluating the quality of our telephone services. 1040ez online free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040ez online free One method is for a second IRS representative to listen in on or record random telephone calls. 1040ez online free Another is to ask some callers to complete a short survey at the end of the call. 1040ez online free Walk-in. 1040ez online free Many products and services are available on a walk-in basis. 1040ez online free Products. 1040ez online free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez online free Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 1040ez online free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040ez online free Services. 1040ez online free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040ez online free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez online free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040ez online free No appointment is necessary—just walk in. 1040ez online free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040ez online free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040ez online free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040ez online free All other issues will be handled without an appointment. 1040ez online free To find the number of your local office, go to www. 1040ez online free irs. 1040ez online free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez online free Mail. 1040ez online free You can send your order for forms, instructions, and publications to the address below. 1040ez online free You should receive a response within 10 days after your request is received. 1040ez online free Internal Revenue Service1201 N. 1040ez online free Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. 1040ez online free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040ez online free Prior-year forms, instructions, and publications. 1040ez online free Tax Map: an electronic research tool and finding aid. 1040ez online free Tax law frequently asked questions. 1040ez online free Tax Topics from the IRS telephone response system. 1040ez online free Internal Revenue Code—Title 26 of the U. 1040ez online free S. 1040ez online free Code. 1040ez online free Fill-in, print, and save features for most tax forms. 1040ez online free Internal Revenue Bulletins. 1040ez online free Toll-free and email technical support. 1040ez online free Two releases during the year. 1040ez online free – The first release will ship the beginning of January. 1040ez online free – The final release will ship the beginning of March. 1040ez online free Purchase the DVD from National Technical Information Service (NTIS) at www. 1040ez online free irs. 1040ez online free gov/cdorders for $30 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the DVD for $30 (plus a $6 handling fee). 1040ez online free Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 1040ez online free The SBA also has publications and videos on a variety of business topics. 1040ez online free The following briefly describes assistance provided by the SBA. 1040ez online free Small Business Development Centers (SBDCs). 1040ez online free   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 1040ez online free Help is available when beginning, improving, or expanding a small business. 1040ez online free Business Information Centers (BICs). 1040ez online free   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 1040ez online free BICs also offer one-on-one assistance. 1040ez online free Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 1040ez online free Service Corps of Retired Executives (SCORE). 1040ez online free   SCORE provides small business counseling and training to current and prospective small business owners. 1040ez online free SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. 1040ez online free SCORE also offers a variety of small business workshops. 1040ez online free    Internet. 1040ez online free You can visit the SBA website at www. 1040ez online free sba. 1040ez online free gov. 1040ez online free While visiting the SBA website, you can find a variety of information of interest to small business owners. 1040ez online free    Phone. 1040ez online free Call the SBA Answer Desk at 1-800-UASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. 1040ez online free    Walk-in. 1040ez online free You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 1040ez online free To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 1040ez online free Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 1040ez online free Most of these are available from the Superintendent of Documents at the Government Printing Office. 1040ez online free You can get information and order these publications and pamphlets in several ways. 1040ez online free Internet. 1040ez online free You can visit the GPO website at www. 1040ez online free access. 1040ez online free gpo. 1040ez online free gov. 1040ez online free Mail. 1040ez online free Write to the GPO at the following address. 1040ez online free Superintendent of DocumentsU. 1040ez online free S. 1040ez online free Government Printing OfficeP. 1040ez online free O. 1040ez online free Box 979050St. 1040ez online free Louis, MO 63917-9000 Phone. 1040ez online free Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. 1040ez online free Prev  Up  Next   Home   More Online Publications