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1040x Tax

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1040x Tax

1040x tax Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. 1040x tax Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . 1040x tax Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. 1040x tax Vea la Tabla V que aparece a continuación. 1040x tax Tabla V. 1040x tax Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. 1040x tax SI busca más información sobre la deducción por. 1040x tax . 1040x tax . 1040x tax ENTONCES vea. 1040x tax . 1040x tax . 1040x tax Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . 1040x tax Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. 1040x tax Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. 1040x tax Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . 1040x tax Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . 1040x tax Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. 1040x tax Multa por retiro prematuro de ahorros el capítulo 7 . 1040x tax Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. 1040x tax Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. 1040x tax Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. 1040x tax Gastos procedentes del alquiler de bienes muebles el capítulo 12 . 1040x tax Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . 1040x tax Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. 1040x tax S. 1040x tax Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. 1040x tax Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . 1040x tax Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. 1040x tax Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. 1040x tax Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. 1040x tax Table of Contents 17. 1040x tax   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. 1040x tax   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. 1040x tax Documento (instrumento) de divorcio o separación judicial. 1040x tax Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. 1040x tax Impuestos y seguro. 1040x tax Otros pagos a terceros. 1040x tax Documentos Firmados Después de 1984Pagos a terceros. 1040x tax Excepción. 1040x tax Pagos sustitutivos. 1040x tax Específicamente designado como pensión para hijos menores. 1040x tax Contingencia relacionada con su hijo. 1040x tax Pago claramente asociado con una contingencia. 1040x tax Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. 1040x tax   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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The 1040x Tax

1040x tax 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. 1040x tax Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 1040x tax 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. 1040x tax 7701-3. 1040x tax 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. 1040x tax Check your state's requirements and the federal tax regulations for further information. 1040x tax Classification of an LLC Default classification rules. 1040x tax   An LLC with at least two members is classified as a partnership for federal income tax purposes. 1040x tax 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). 1040x tax Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. 1040x tax Elected classification. 1040x tax   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. 1040x tax After an LLC has determined its federal tax classification, it can later elect to change that classification. 1040x tax For details, see Subsequent Elections, later. 1040x tax 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. 1040x tax S. 1040x tax Return of Partnership Income. 1040x tax Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. 1040x tax For certain purposes, members of an LLC are treated as limited partners in a limited partnership. 1040x tax 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. 1040x tax 469-5T(e)). 1040x tax See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. 1040x tax Member manager. 1040x tax   Only a member manager of an LLC can sign the partnership tax return. 1040x tax And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. 1040x tax 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. 1040x tax If there are no elected or designated member managers, each owner is treated as a member manager. 1040x tax Change in default classification. 1040x tax   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. 1040x tax 7701-3(f)(2). 1040x tax 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. 1040x tax   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. 1040x tax 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. 1040x tax Example 1. 1040x tax Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. 1040x tax Each holds an equal membership interest. 1040x tax The LLC does not hold any unrealized receivables or substantially appreciated inventory. 1040x tax Ethel sells her entire interest in the LLC to Francis for $10,000. 1040x tax After the sale, the business is continued by the LLC, which is owned solely by Francis. 1040x tax No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 1040x tax The partnership terminates when Francis buys Ethel's entire interest. 1040x tax 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. 1040x tax 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. 1040x tax 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. 1040x tax 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. 1040x tax 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). 1040x tax See Partnership Distributions in Publication 541. 1040x tax Example 2. 1040x tax George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. 1040x tax Each holds an equal membership interest. 1040x tax The LLC does not hold any unrealized receivables or substantially appreciated inventory. 1040x tax George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. 1040x tax After the sale, the business is continued by the LLC, which is owned solely by Ian. 1040x tax No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 1040x tax The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. 1040x tax George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. 1040x tax For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. 1040x tax Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. 1040x tax   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. 1040x tax R. 1040x tax B. 1040x tax 6. 1040x tax You can find Revenue Ruling 99-6 at www. 1040x tax irs. 1040x tax gov/pub/irs-irbs/irb99-06. 1040x tax pdf. 1040x tax 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. 1040x tax 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. 1040x tax Employment tax and certain excise taxes. 1040x tax   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. 1040x tax 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. 1040x tax 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. 1040x tax See the employment and excise tax returns for more information. 1040x tax Self-employment tax rule for disregarded entity LLCs. 1040x tax   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. 1040x tax 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. 1040x tax Example 3. 1040x tax LLC is a disregarded entity owned by Irene. 1040x tax LLC has three employees (Kent, Patricia, and Tex) and pays wages. 1040x tax LLC is treated as an entity separate from its owner for purposes of employment taxes. 1040x tax 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. 1040x tax 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. 1040x tax Irene is self-employed for purposes of the self-employment tax. 1040x tax Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. 1040x tax Irene is not an employee of LLC for purposes of employment taxes. 1040x tax 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. 1040x tax Irene will figure the tax due on her net earnings from self-employment on Schedule SE. 1040x tax Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. 1040x tax Taxpayer identification number. 1040x tax   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. 1040x tax This includes all information returns and reporting related to income tax. 1040x tax 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. 1040x tax   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. 1040x tax 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). 1040x tax See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. 1040x tax Change in default classification. 1040x tax   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. 1040x tax 7701-3(f)(2). 1040x tax 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. 1040x tax   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. 1040x tax 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. 1040x tax Example 4. 1040x tax Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. 1040x tax Alain does not contribute any portion of the $5,000 to the LLC. 1040x tax Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. 1040x tax The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. 1040x tax 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. 1040x tax 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. 1040x tax Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. 1040x tax Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. 1040x tax Example 5. 1040x tax Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. 1040x tax The LLC uses all of the contributed cash in its business. 1040x tax Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. 1040x tax The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. 1040x tax Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. 1040x tax Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. 1040x tax Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. 1040x tax   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. 1040x tax R. 1040x tax B. 1040x tax 8. 1040x tax You can find Revenue Ruling 99-5 at www. 1040x tax irs. 1040x tax gov/pub/irs-irbs/irb99-06. 1040x tax pdf. 1040x tax 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. 1040x tax File Form 8832, Entity Classification Election, to elect classification as a C corporation. 1040x tax File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. 1040x tax LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. 1040x tax By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. 1040x tax 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. 1040x tax Example 6. 1040x tax Classification as a corporation without an S election. 1040x tax Wanda and Sylvester are members of an LLC. 1040x tax 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. 1040x tax The LLC must file Form 8832. 1040x tax Example 7. 1040x tax Classification as a corporation with an S election. 1040x tax Evelyn and Carol are members of an LLC. 1040x tax They agree that the LLC should be classified as an S corporation. 1040x tax The LLC must file Form 2553 instead of Form 8832. 1040x tax If the LLC is classified as a corporation, it must file a corporation income tax return. 1040x tax 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). 1040x tax 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. 1040x tax Corporations generally file either: Form 1120, U. 1040x tax S. 1040x tax Corporation Income Tax Return; or Form 1120S, U. 1040x tax S. 1040x tax Income Tax Return for an S Corporation. 1040x tax For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. 1040x tax For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. 1040x tax S. 1040x tax Income Tax Return for an S Corporation. 1040x tax Subsequent Elections An LLC can elect to change its classification. 1040x tax 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. 1040x tax 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. 1040x tax For more information and exceptions, see Regulations section 301. 1040x tax 7701-3(c) and the Form 8832 instructions. 1040x tax 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. 1040x tax Partnership to corporation. 1040x tax   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. 1040x tax   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. 1040x tax Corporation to partnership. 1040x tax   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. 1040x tax   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. 1040x tax Corporation to disregarded entity. 1040x tax   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. 1040x tax   For more information, see Distributions to Shareholders in Publication 542. 1040x tax Disregarded entity to corporation. 1040x tax   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. 1040x tax   For more information, see Property Exchanged for Stock in Publication 542. 1040x tax How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 1040x tax 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. 1040x tax By selecting the method that is best for you, you will have quick and easy access to tax help. 1040x tax Contacting your Taxpayer Advocate. 1040x tax   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. 1040x tax   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. 1040x tax 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. 1040x tax 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. 1040x tax For more information, go to www. 1040x tax irs. 1040x tax gov/advocate. 1040x tax Low Income Taxpayer Clinics (LITCs). 1040x tax   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. 1040x tax The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. 1040x tax Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 1040x tax It is available at www. 1040x tax irs. 1040x tax gov or at your local IRS office. 1040x tax Small business workshops. 1040x tax   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. 1040x tax Workshops are sponsored and presented by IRS partners who are federal tax specialists. 1040x tax Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. 1040x tax Although most are free, some workshops have fees associated with them. 1040x tax Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. 1040x tax   For more information, visit www. 1040x tax irs. 1040x tax gov/businesses/small. 1040x tax Subscribe to e-news for small businesses. 1040x tax   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. 1040x tax Visit the website at www. 1040x tax irs. 1040x tax gov/businesses/small and click on “Subscribe to e-News. 1040x tax ” Free tax services. 1040x tax   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040x tax 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. 1040x tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040x tax Internet. 1040x tax You can access the IRS website at www. 1040x tax irs. 1040x tax gov 24 hours a day, 7 days a week, to: E-file your return. 1040x tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040x tax Check the status of your refund. 1040x tax Go to www. 1040x tax irs. 1040x tax gov and click on Where's My Refund. 1040x tax 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. 1040x tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x tax 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. 1040x tax Download forms, instructions, and publications. 1040x tax Order IRS products online. 1040x tax Research your tax questions online. 1040x tax Search publications online by topic or keyword. 1040x tax View Internal Revenue Bulletins (IRBs) published in the last few years. 1040x tax Figure your withholding allowances using the withholding calculator online at www. 1040x tax irs. 1040x tax gov/individuals. 1040x tax Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 1040x tax Sign up to receive local and national tax news by email. 1040x tax Get information on starting and operating a small business. 1040x tax Phone. 1040x tax Many services are available by phone. 1040x tax Ordering forms, instructions, and publications. 1040x tax Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040x tax You should receive your order within 10 days. 1040x tax Asking tax questions. 1040x tax Call the IRS with your tax questions at 1-800-829-1040. 1040x tax Solving problems. 1040x tax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040x tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040x tax Call your local Taxpayer Assistance Center for an appointment. 1040x tax To find the number, go to www. 1040x tax irs. 1040x tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x tax TTY/TDD equipment. 1040x tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040x tax TeleTax topics. 1040x tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040x tax Refund information. 1040x tax 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). 1040x tax 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. 1040x tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x tax 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. 1040x tax Refunds are sent out weekly on Fridays. 1040x tax 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. 1040x tax Evaluating the quality of our telephone services. 1040x tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040x tax One method is for a second IRS representative to listen in on or record random telephone calls. 1040x tax Another is to ask some callers to complete a short survey at the end of the call. 1040x tax Walk-in. 1040x tax Many products and services are available on a walk-in basis. 1040x tax Products. 1040x tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x tax 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. 1040x tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040x tax Services. 1040x tax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040x tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x tax 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. 1040x tax No appointment is necessary—just walk in. 1040x tax If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040x tax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040x tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040x tax All other issues will be handled without an appointment. 1040x tax To find the number of your local office, go to www. 1040x tax irs. 1040x tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x tax Mail. 1040x tax You can send your order for forms, instructions, and publications to the address below. 1040x tax You should receive a response within 10 days after your request is received. 1040x tax Internal Revenue Service1201 N. 1040x tax Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. 1040x tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040x tax Prior-year forms, instructions, and publications. 1040x tax Tax Map: an electronic research tool and finding aid. 1040x tax Tax law frequently asked questions. 1040x tax Tax Topics from the IRS telephone response system. 1040x tax Internal Revenue Code—Title 26 of the U. 1040x tax S. 1040x tax Code. 1040x tax Fill-in, print, and save features for most tax forms. 1040x tax Internal Revenue Bulletins. 1040x tax Toll-free and email technical support. 1040x tax Two releases during the year. 1040x tax – The first release will ship the beginning of January. 1040x tax – The final release will ship the beginning of March. 1040x tax Purchase the DVD from National Technical Information Service (NTIS) at www. 1040x tax irs. 1040x tax 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). 1040x tax Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 1040x tax The SBA also has publications and videos on a variety of business topics. 1040x tax The following briefly describes assistance provided by the SBA. 1040x tax Small Business Development Centers (SBDCs). 1040x tax   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 1040x tax Help is available when beginning, improving, or expanding a small business. 1040x tax Business Information Centers (BICs). 1040x tax   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 1040x tax BICs also offer one-on-one assistance. 1040x tax Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 1040x tax Service Corps of Retired Executives (SCORE). 1040x tax   SCORE provides small business counseling and training to current and prospective small business owners. 1040x tax 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. 1040x tax SCORE also offers a variety of small business workshops. 1040x tax    Internet. 1040x tax You can visit the SBA website at www. 1040x tax sba. 1040x tax gov. 1040x tax While visiting the SBA website, you can find a variety of information of interest to small business owners. 1040x tax    Phone. 1040x tax 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. 1040x tax    Walk-in. 1040x tax You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 1040x tax To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 1040x tax Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 1040x tax Most of these are available from the Superintendent of Documents at the Government Printing Office. 1040x tax You can get information and order these publications and pamphlets in several ways. 1040x tax Internet. 1040x tax You can visit the GPO website at www. 1040x tax access. 1040x tax gpo. 1040x tax gov. 1040x tax Mail. 1040x tax Write to the GPO at the following address. 1040x tax Superintendent of DocumentsU. 1040x tax S. 1040x tax Government Printing OfficeP. 1040x tax O. 1040x tax Box 979050St. 1040x tax Louis, MO 63917-9000 Phone. 1040x tax Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. 1040x tax Prev  Up  Next   Home   More Online Publications