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2010 Tax File Free

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2010 Tax File Free

2010 tax file 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. 2010 tax file free Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2010 tax file 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. 2010 tax file free 7701-3. 2010 tax file 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. 2010 tax file free Check your state's requirements and the federal tax regulations for further information. 2010 tax file free Classification of an LLC Default classification rules. 2010 tax file free   An LLC with at least two members is classified as a partnership for federal income tax purposes. 2010 tax file 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). 2010 tax file free Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. 2010 tax file free Elected classification. 2010 tax file 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. 2010 tax file free After an LLC has determined its federal tax classification, it can later elect to change that classification. 2010 tax file free For details, see Subsequent Elections, later. 2010 tax file 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. 2010 tax file free S. 2010 tax file free Return of Partnership Income. 2010 tax file free Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. 2010 tax file free For certain purposes, members of an LLC are treated as limited partners in a limited partnership. 2010 tax file 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. 2010 tax file free 469-5T(e)). 2010 tax file free See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. 2010 tax file free Member manager. 2010 tax file free   Only a member manager of an LLC can sign the partnership tax return. 2010 tax file 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. 2010 tax file 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. 2010 tax file free If there are no elected or designated member managers, each owner is treated as a member manager. 2010 tax file free Change in default classification. 2010 tax file 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. 2010 tax file free 7701-3(f)(2). 2010 tax file 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. 2010 tax file 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. 2010 tax file 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. 2010 tax file free Example 1. 2010 tax file free Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. 2010 tax file free Each holds an equal membership interest. 2010 tax file free The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2010 tax file free Ethel sells her entire interest in the LLC to Francis for $10,000. 2010 tax file free After the sale, the business is continued by the LLC, which is owned solely by Francis. 2010 tax file free No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2010 tax file free The partnership terminates when Francis buys Ethel's entire interest. 2010 tax file 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. 2010 tax file 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. 2010 tax file 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. 2010 tax file 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. 2010 tax file 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). 2010 tax file free See Partnership Distributions in Publication 541. 2010 tax file free Example 2. 2010 tax file free George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. 2010 tax file free Each holds an equal membership interest. 2010 tax file free The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2010 tax file free George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. 2010 tax file free After the sale, the business is continued by the LLC, which is owned solely by Ian. 2010 tax file free No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2010 tax file free The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. 2010 tax file free George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. 2010 tax file 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. 2010 tax file free Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. 2010 tax file free   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. 2010 tax file free R. 2010 tax file free B. 2010 tax file free 6. 2010 tax file free You can find Revenue Ruling 99-6 at www. 2010 tax file free irs. 2010 tax file free gov/pub/irs-irbs/irb99-06. 2010 tax file free pdf. 2010 tax file 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. 2010 tax file 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. 2010 tax file free Employment tax and certain excise taxes. 2010 tax file 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. 2010 tax file 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. 2010 tax file 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. 2010 tax file free See the employment and excise tax returns for more information. 2010 tax file free Self-employment tax rule for disregarded entity LLCs. 2010 tax file free   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. 2010 tax file 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. 2010 tax file free Example 3. 2010 tax file free LLC is a disregarded entity owned by Irene. 2010 tax file free LLC has three employees (Kent, Patricia, and Tex) and pays wages. 2010 tax file free LLC is treated as an entity separate from its owner for purposes of employment taxes. 2010 tax file 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. 2010 tax file 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. 2010 tax file free Irene is self-employed for purposes of the self-employment tax. 2010 tax file free Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. 2010 tax file free Irene is not an employee of LLC for purposes of employment taxes. 2010 tax file 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. 2010 tax file free Irene will figure the tax due on her net earnings from self-employment on Schedule SE. 2010 tax file free Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. 2010 tax file free Taxpayer identification number. 2010 tax file 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. 2010 tax file free This includes all information returns and reporting related to income tax. 2010 tax file 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. 2010 tax file free   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. 2010 tax file 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). 2010 tax file free See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. 2010 tax file free Change in default classification. 2010 tax file 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. 2010 tax file free 7701-3(f)(2). 2010 tax file 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. 2010 tax file 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. 2010 tax file 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. 2010 tax file free Example 4. 2010 tax file 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. 2010 tax file free Alain does not contribute any portion of the $5,000 to the LLC. 2010 tax file free Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. 2010 tax file free The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. 2010 tax file 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. 2010 tax file 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. 2010 tax file free Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. 2010 tax file free Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. 2010 tax file free Example 5. 2010 tax file 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. 2010 tax file free The LLC uses all of the contributed cash in its business. 2010 tax file free Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. 2010 tax file free The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. 2010 tax file free Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. 2010 tax file free Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. 2010 tax file free Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. 2010 tax file free   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. 2010 tax file free R. 2010 tax file free B. 2010 tax file free 8. 2010 tax file free You can find Revenue Ruling 99-5 at www. 2010 tax file free irs. 2010 tax file free gov/pub/irs-irbs/irb99-06. 2010 tax file free pdf. 2010 tax file 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. 2010 tax file free File Form 8832, Entity Classification Election, to elect classification as a C corporation. 2010 tax file free File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. 2010 tax file 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. 2010 tax file free By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. 2010 tax file 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. 2010 tax file free Example 6. 2010 tax file free Classification as a corporation without an S election. 2010 tax file free Wanda and Sylvester are members of an LLC. 2010 tax file 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. 2010 tax file free The LLC must file Form 8832. 2010 tax file free Example 7. 2010 tax file free Classification as a corporation with an S election. 2010 tax file free Evelyn and Carol are members of an LLC. 2010 tax file free They agree that the LLC should be classified as an S corporation. 2010 tax file free The LLC must file Form 2553 instead of Form 8832. 2010 tax file free If the LLC is classified as a corporation, it must file a corporation income tax return. 2010 tax file 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). 2010 tax file 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. 2010 tax file free Corporations generally file either: Form 1120, U. 2010 tax file free S. 2010 tax file free Corporation Income Tax Return; or Form 1120S, U. 2010 tax file free S. 2010 tax file free Income Tax Return for an S Corporation. 2010 tax file free For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. 2010 tax file free For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. 2010 tax file free S. 2010 tax file free Income Tax Return for an S Corporation. 2010 tax file free Subsequent Elections An LLC can elect to change its classification. 2010 tax file 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. 2010 tax file 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. 2010 tax file free For more information and exceptions, see Regulations section 301. 2010 tax file free 7701-3(c) and the Form 8832 instructions. 2010 tax file 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. 2010 tax file free Partnership to corporation. 2010 tax file 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. 2010 tax file free   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. 2010 tax file free Corporation to partnership. 2010 tax file 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. 2010 tax file free   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. 2010 tax file free Corporation to disregarded entity. 2010 tax file 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. 2010 tax file free   For more information, see Distributions to Shareholders in Publication 542. 2010 tax file free Disregarded entity to corporation. 2010 tax file 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. 2010 tax file free   For more information, see Property Exchanged for Stock in Publication 542. 2010 tax file 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. 2010 tax file 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. 2010 tax file free By selecting the method that is best for you, you will have quick and easy access to tax help. 2010 tax file free Contacting your Taxpayer Advocate. 2010 tax file 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. 2010 tax file 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. 2010 tax file 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. 2010 tax file 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. 2010 tax file free For more information, go to www. 2010 tax file free irs. 2010 tax file free gov/advocate. 2010 tax file free Low Income Taxpayer Clinics (LITCs). 2010 tax file 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. 2010 tax file free The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. 2010 tax file free Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2010 tax file free It is available at www. 2010 tax file free irs. 2010 tax file free gov or at your local IRS office. 2010 tax file free Small business workshops. 2010 tax file free   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. 2010 tax file free Workshops are sponsored and presented by IRS partners who are federal tax specialists. 2010 tax file free Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. 2010 tax file free Although most are free, some workshops have fees associated with them. 2010 tax file free Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. 2010 tax file free   For more information, visit www. 2010 tax file free irs. 2010 tax file free gov/businesses/small. 2010 tax file free Subscribe to e-news for small businesses. 2010 tax file 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. 2010 tax file free Visit the website at www. 2010 tax file free irs. 2010 tax file free gov/businesses/small and click on “Subscribe to e-News. 2010 tax file free ” Free tax services. 2010 tax file free   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2010 tax file 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. 2010 tax file free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2010 tax file free Internet. 2010 tax file free You can access the IRS website at www. 2010 tax file free irs. 2010 tax file free gov 24 hours a day, 7 days a week, to: E-file your return. 2010 tax file free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2010 tax file free Check the status of your refund. 2010 tax file free Go to www. 2010 tax file free irs. 2010 tax file free gov and click on Where's My Refund. 2010 tax file 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. 2010 tax file free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2010 tax file 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. 2010 tax file free Download forms, instructions, and publications. 2010 tax file free Order IRS products online. 2010 tax file free Research your tax questions online. 2010 tax file free Search publications online by topic or keyword. 2010 tax file free View Internal Revenue Bulletins (IRBs) published in the last few years. 2010 tax file free Figure your withholding allowances using the withholding calculator online at www. 2010 tax file free irs. 2010 tax file free gov/individuals. 2010 tax file free Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2010 tax file free Sign up to receive local and national tax news by email. 2010 tax file free Get information on starting and operating a small business. 2010 tax file free Phone. 2010 tax file free Many services are available by phone. 2010 tax file free Ordering forms, instructions, and publications. 2010 tax file free Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2010 tax file free You should receive your order within 10 days. 2010 tax file free Asking tax questions. 2010 tax file free Call the IRS with your tax questions at 1-800-829-1040. 2010 tax file free Solving problems. 2010 tax file free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2010 tax file free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2010 tax file free Call your local Taxpayer Assistance Center for an appointment. 2010 tax file free To find the number, go to www. 2010 tax file free irs. 2010 tax file free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2010 tax file free TTY/TDD equipment. 2010 tax file free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2010 tax file free TeleTax topics. 2010 tax file free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2010 tax file free Refund information. 2010 tax file 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). 2010 tax file 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. 2010 tax file free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2010 tax file 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. 2010 tax file free Refunds are sent out weekly on Fridays. 2010 tax file 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. 2010 tax file free Evaluating the quality of our telephone services. 2010 tax file free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2010 tax file free One method is for a second IRS representative to listen in on or record random telephone calls. 2010 tax file free Another is to ask some callers to complete a short survey at the end of the call. 2010 tax file free Walk-in. 2010 tax file free Many products and services are available on a walk-in basis. 2010 tax file free Products. 2010 tax file free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 tax file 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. 2010 tax file free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2010 tax file free Services. 2010 tax file free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2010 tax file free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 tax file 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. 2010 tax file free No appointment is necessary—just walk in. 2010 tax file free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2010 tax file free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2010 tax file free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2010 tax file free All other issues will be handled without an appointment. 2010 tax file free To find the number of your local office, go to www. 2010 tax file free irs. 2010 tax file free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2010 tax file free Mail. 2010 tax file free You can send your order for forms, instructions, and publications to the address below. 2010 tax file free You should receive a response within 10 days after your request is received. 2010 tax file free Internal Revenue Service1201 N. 2010 tax file free Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. 2010 tax file free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2010 tax file free Prior-year forms, instructions, and publications. 2010 tax file free Tax Map: an electronic research tool and finding aid. 2010 tax file free Tax law frequently asked questions. 2010 tax file free Tax Topics from the IRS telephone response system. 2010 tax file free Internal Revenue Code—Title 26 of the U. 2010 tax file free S. 2010 tax file free Code. 2010 tax file free Fill-in, print, and save features for most tax forms. 2010 tax file free Internal Revenue Bulletins. 2010 tax file free Toll-free and email technical support. 2010 tax file free Two releases during the year. 2010 tax file free – The first release will ship the beginning of January. 2010 tax file free – The final release will ship the beginning of March. 2010 tax file free Purchase the DVD from National Technical Information Service (NTIS) at www. 2010 tax file free irs. 2010 tax file 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). 2010 tax file 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. 2010 tax file free The SBA also has publications and videos on a variety of business topics. 2010 tax file free The following briefly describes assistance provided by the SBA. 2010 tax file free Small Business Development Centers (SBDCs). 2010 tax file free   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 2010 tax file free Help is available when beginning, improving, or expanding a small business. 2010 tax file free Business Information Centers (BICs). 2010 tax file free   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 2010 tax file free BICs also offer one-on-one assistance. 2010 tax file free Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 2010 tax file free Service Corps of Retired Executives (SCORE). 2010 tax file free   SCORE provides small business counseling and training to current and prospective small business owners. 2010 tax file 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. 2010 tax file free SCORE also offers a variety of small business workshops. 2010 tax file free    Internet. 2010 tax file free You can visit the SBA website at www. 2010 tax file free sba. 2010 tax file free gov. 2010 tax file free While visiting the SBA website, you can find a variety of information of interest to small business owners. 2010 tax file free    Phone. 2010 tax file 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. 2010 tax file free    Walk-in. 2010 tax file free You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 2010 tax file free To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 2010 tax file free Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 2010 tax file free Most of these are available from the Superintendent of Documents at the Government Printing Office. 2010 tax file free You can get information and order these publications and pamphlets in several ways. 2010 tax file free Internet. 2010 tax file free You can visit the GPO website at www. 2010 tax file free access. 2010 tax file free gpo. 2010 tax file free gov. 2010 tax file free Mail. 2010 tax file free Write to the GPO at the following address. 2010 tax file free Superintendent of DocumentsU. 2010 tax file free S. 2010 tax file free Government Printing OfficeP. 2010 tax file free O. 2010 tax file free Box 979050St. 2010 tax file free Louis, MO 63917-9000 Phone. 2010 tax file free Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. 2010 tax file free Prev  Up  Next   Home   More Online Publications
 
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Today's IRS Organization

The IRS Restructuring and Reform Act of 1998 prompted the most comprehensive reorganization and modernization of IRS in nearly half a century. The IRS reorganized itself to closely resemble the private sector model of organizing around customers with similar needs.  

To support its structure and ensure accountability, the IRS is divided into three commissioner-level organizations:

Commissioner

Specialized IRS units report directly to the Commissioner's office. The IRS Chief Counsel also reports to the Treasury General Counsel on certain matters.

  • Commissioner, Internal Revenue — John Koskinen
  • Chief of Staff — W. Todd Grams
  • IRS Chief Counsel — William J. Wilkins
  • Taxpayer Advocate Service — Nina E. Olson, National Taxpayer Advocate
  • Appeals — Kirsten Wielobob, Chief
  • Equity, Diversity and Inclusion — Monica Davy, Executive Director 
  • Research, Analysis and Statistics — Rosemary Marcuss, Director
  • Communications and Liaison — Terry Lemons, Chief
  • Office of Compliance Analytics — Dean R. Silverman, Senior Advisor to the Commissioner (Compliance Analytics Initiatives) 

Deputy Commissioner for Services and Enforcement

The Deputy Commissioner reports directly to the Commissioner and oversees the four primary operating divisions and other service and enforcement functions:    

  • Deputy Commissioner for Services and Enforcement — John Dalrymple
  • Wage and Investment Division — Debra Holland, Commissioner
  • Large Business and International Division — Heather Maloy, Commissioner
  • Small Business/Self Employed Division — Karen Schiller, Commissioner
  • Tax Exempt and Government Entities Division — Sunita B. Lough, Commissioner
  • Criminal Investigation — Richard Weber, Chief
  • Return Preparer Office — Carol Campbell, Director
  • Office of Professional Responsibility —Karen L. Hawkins, Director 
  • Office of Online Services — Rajive Mathur, Director
  • Whistleblower Office — Stephen A. Whitlock, Director

Deputy Commissioner for Operations Support

The Deputy Commissioner reports directly to the Commissioner and oversees the integrated IRS support functions, facilitating economy of scale efficiencies and better business practices:

  • Deputy Commissioner for Operations Support — Peggy Sherry
  • Chief Technology Officer — Terence V. Milholland
  • Agency-Wide Shared Services — Dave Grant, Chief
  • Human Capital Officer — David Krieg, Chief
  • Chief Financial Officer — Robin Canady 
  • Privacy, Governmental Liaison and Disclosure — Mary J. Howard, Director

Organization Chart

See the basic structure of today's IRS in this picture of the IRS Organization Chart

At-a-Glance: IRS Divisions and Principal Offices

Get an overview of the four primary operating divisions and the other principal offices in the IRS organization.
 

 

Page Last Reviewed or Updated: 11-Mar-2014

The 2010 Tax File Free

2010 tax file free Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. 2010 tax file free The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. 2010 tax file free Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. 2010 tax file free Exclusion or deduction. 2010 tax file free   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 2010 tax file free Your employer can tell you whether your benefit plan qualifies. 2010 tax file free To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. 2010 tax file free You cannot use Form 1040EZ. 2010 tax file free   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. 2010 tax file free Therefore, you would not get an exclusion from wages. 2010 tax file free Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. 2010 tax file free To claim the deduction, you must use Form 2441. 2010 tax file free   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). 2010 tax file free Statement for employee. 2010 tax file free   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. 2010 tax file free Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. 2010 tax file free Qualifying person(s). 2010 tax file free   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. 2010 tax file free If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. 2010 tax file free Your disabled spouse who is not physically or mentally able to care for himself or herself. 2010 tax file free Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). 2010 tax file free Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. 2010 tax file free For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. 2010 tax file free Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. 2010 tax file free Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. 2010 tax file free   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 2010 tax file free   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. 2010 tax file free Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. 2010 tax file free Supplemental security income (SSI) payments. 2010 tax file free   Social security benefits do not include SSI payments, which are not taxable. 2010 tax file free Do not include these payments in your income. 2010 tax file free Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. 2010 tax file free You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. 2010 tax file free Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. 2010 tax file free You may be entitled to a tax credit if you were permanently and totally disabled when you retired. 2010 tax file free For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. 2010 tax file free Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. 2010 tax file free Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. 2010 tax file free For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. 2010 tax file free Retirement and profit-sharing plans. 2010 tax file free   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. 2010 tax file free The payments must be reported as a pension or annuity. 2010 tax file free Accrued leave payment. 2010 tax file free   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. 2010 tax file free The payment is not a disability payment. 2010 tax file free Include it in your income in the tax year you receive it. 2010 tax file free See Publication 525, Taxable and Nontaxable Income, for more information. 2010 tax file free Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. 2010 tax file free For information about military and government disability pensions, see Publication 525. 2010 tax file free VA disability benefits. 2010 tax file free   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. 2010 tax file free If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. 2010 tax file free   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. 2010 tax file free These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. 2010 tax file free Other Payments You may receive other payments that are related to your disability. 2010 tax file free The following payments are not taxable. 2010 tax file free Benefit payments from a public welfare fund, such as payments due to blindness. 2010 tax file free Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. 2010 tax file free Compensatory (but not punitive) damages for physical injury or physical sickness. 2010 tax file free Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. 2010 tax file free Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. 2010 tax file free Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. 2010 tax file free Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. 2010 tax file free More detailed information can be found in Publication 525. 2010 tax file free Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. 2010 tax file free Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. 2010 tax file free These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. 2010 tax file free This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. 2010 tax file free For more information, see Publication 525. 2010 tax file free Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. 2010 tax file free You must use Schedule A (Form 1040) to itemize your deductions. 2010 tax file free See your form instructions for information on the standard deduction and the deductions you can itemize. 2010 tax file free The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. 2010 tax file free Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. 2010 tax file free Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. 2010 tax file free They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. 2010 tax file free You can deduct only the amount of your medical and dental expenses that is more than 10% (7. 2010 tax file free 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. 2010 tax file free The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. 2010 tax file free For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). 2010 tax file free Artificial limbs, contact lenses, eyeglasses, and hearing aids. 2010 tax file free The part of the cost of Braille books and magazines that is more than the price of regular printed editions. 2010 tax file free Cost and repair of special telephone equipment for hearing-impaired persons. 2010 tax file free Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. 2010 tax file free ” Cost and care of a guide dog or other animal aiding a person with a physical disability. 2010 tax file free Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. 2010 tax file free This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. 2010 tax file free Premiums for qualified long-term care insurance, up to certain amounts. 2010 tax file free Improvements to a home that do not increase its value if the main purpose is medical care. 2010 tax file free An example is constructing entrance or exit ramps. 2010 tax file free Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. 2010 tax file free See Publication 502 for more information. 2010 tax file free Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. 2010 tax file free If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. 2010 tax file free 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. 2010 tax file free You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. 2010 tax file free Impairment-related expenses defined. 2010 tax file free   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. 2010 tax file free Publication 502 contains more detailed information. 2010 tax file free Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. 2010 tax file free Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. 2010 tax file free To qualify, you must pay these expenses so you can work or look for work. 2010 tax file free The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 2010 tax file free You can claim the credit on Form 1040 or 1040A. 2010 tax file free You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. 2010 tax file free You figure the credit on Form 2441. 2010 tax file free For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. 2010 tax file free Publication 503, Child and Dependent Care Expenses, contains more detailed information. 2010 tax file free Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. 2010 tax file free S. 2010 tax file free citizen or a resident alien and either of the following apply. 2010 tax file free You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. 2010 tax file free You can claim the credit on Form 1040 or 1040A. 2010 tax file free You figure the credit on Schedule R. 2010 tax file free For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. 2010 tax file free Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. 2010 tax file free Earned Income Credit This credit is based on the amount of your earned income. 2010 tax file free You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. 2010 tax file free To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. 2010 tax file free If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. 2010 tax file free You cannot use Form 1040EZ if you have a qualifying child. 2010 tax file free Qualifying child. 2010 tax file free   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. 2010 tax file free Earned income. 2010 tax file free   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 2010 tax file free However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. 2010 tax file free More information. 2010 tax file free   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. 2010 tax file free Publication 596, Earned Income Credit (EIC), contains more detailed information. 2010 tax file free Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. 2010 tax file free A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. 2010 tax file free This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. 2010 tax file free In this case you do not have to pay employment taxes on the amount you pay. 2010 tax file free But if you control what work is done and how it is done, the worker is your employee. 2010 tax file free If you possess the right to discharge a worker, that worker is generally considered to be your employee. 2010 tax file free If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. 2010 tax file free To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. 2010 tax file free Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. 2010 tax file free Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. 2010 tax file free For more information, see chapter 7 of Publication 535, Business Expenses. 2010 tax file free Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. 2010 tax file free The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. 2010 tax file free See Form 8826, Disabled Access Credit, for more information. 2010 tax file free Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. 2010 tax file free One targeted group consists of vocational rehabilitation referrals. 2010 tax file free These are individuals who have a physical or mental disability that results in a substantial handicap to employment. 2010 tax file free See Form 5884, Work Opportunity Credit. 2010 tax file free How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2010 tax file free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2010 tax file free Free help with your tax return. 2010 tax file free   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2010 tax file free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2010 tax file free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2010 tax file free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2010 tax file free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2010 tax file free To find the nearest VITA or TCE site, visit IRS. 2010 tax file free gov or call 1-800-906-9887. 2010 tax file free   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 tax file free To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 tax file free aarp. 2010 tax file free org/money/taxaide or call 1-888-227-7669. 2010 tax file free   For more information on these programs, go to IRS. 2010 tax file free gov and enter “VITA” in the search box. 2010 tax file free Internet. 2010 tax file free IRS. 2010 tax file free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2010 tax file free Apply for an Employer Identification Number (EIN). 2010 tax file free Go to IRS. 2010 tax file free gov and enter Apply for an EIN in the search box. 2010 tax file free Request an Electronic Filing PIN by going to IRS. 2010 tax file free gov and entering Electronic Filing PIN in the search box. 2010 tax file free Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2010 tax file free gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax file free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax file free Check the status of your amended return. 2010 tax file free Go to IRS. 2010 tax file free gov and enter Where's My Amended Return in the search box. 2010 tax file free Download forms, instructions, and publications, including some accessible versions. 2010 tax file free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2010 tax file free gov or IRS2Go. 2010 tax file free Tax return and tax account transcripts are generally available for the current year and past three years. 2010 tax file free Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 tax file free gov. 2010 tax file free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2010 tax file free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 tax file free gov. 2010 tax file free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2010 tax file free gov or IRS2Go. 2010 tax file free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2010 tax file free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2010 tax file free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2010 tax file free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2010 tax file free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 tax file free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2010 tax file free gov. 2010 tax file free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax file free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 tax file free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2010 tax file free AARP offers the Tax-Aide counseling program as part of the TCE program. 2010 tax file free Visit AARP's website to find the nearest Tax-Aide location. 2010 tax file free Research your tax questions. 2010 tax file free Search publications and instructions by topic or keyword. 2010 tax file free Read the Internal Revenue Code, regulations, or other official guidance. 2010 tax file free Read Internal Revenue Bulletins. 2010 tax file free Sign up to receive local and national tax news by email. 2010 tax file free Phone. 2010 tax file free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 tax file free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2010 tax file free Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2010 tax file free Call to locate the nearest volunteer help site, 1-800-906-9887. 2010 tax file free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax file free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 tax file free Most VITA and TCE sites offer free electronic filing. 2010 tax file free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 tax file free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 tax file free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2010 tax file free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2010 tax file free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax file free Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 tax file free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax file free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2010 tax file free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 tax file free Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2010 tax file free You should receive your order within 10 business days. 2010 tax file free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2010 tax file free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2010 tax file free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2010 tax file free Call to ask tax questions, 1-800-829-1040. 2010 tax file free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 tax file free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 tax file free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2010 tax file free gsa. 2010 tax file free gov/fedrelay. 2010 tax file free Walk-in. 2010 tax file free You can find a selection of forms, publications and services — in-person, face-to-face. 2010 tax file free Products. 2010 tax file free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 tax file free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 tax file free Services. 2010 tax file free You can walk in to your local TAC most business days for personal, face-to-face tax help. 2010 tax file free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 tax file 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 TAC where you can talk with an IRS representative face-to-face. 2010 tax file free No appointment is necessary—just walk in. 2010 tax file free Before visiting, check www. 2010 tax file free irs. 2010 tax file free gov/localcontacts for hours of operation and services provided. 2010 tax file free Mail. 2010 tax file free You can send your order for forms, instructions, and publications to the address below. 2010 tax file free You should receive a response within 10 business days after your request is received. 2010 tax file free  Internal Revenue Service 1201 N. 2010 tax file free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2010 tax file free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 tax file free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 tax file free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2010 tax file free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2010 tax file free You face (or your business is facing) an immediate threat of adverse action. 2010 tax file free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 tax file free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2010 tax file free Here's why we can help: TAS is an independent organization within the IRS. 2010 tax file free Our advocates know how to work with the IRS. 2010 tax file free Our services are free and tailored to meet your needs. 2010 tax file free We have offices in every state, the District of Columbia, and Puerto Rico. 2010 tax file free How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2010 tax file free irs. 2010 tax file free gov/advocate, or call us toll-free at 1-877-777-4778. 2010 tax file free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 tax file free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2010 tax file free irs. 2010 tax file free gov/sams. 2010 tax file free Low Income Taxpayer Clinics. 2010 tax file free   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2010 tax file free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 tax file free Visit www. 2010 tax file free TaxpayerAdvocate. 2010 tax file free irs. 2010 tax file free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 tax file free Prev  Up  Next   Home   More Online Publications