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2011 Federal 1040ez Form

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2011 Federal 1040ez Form

2011 federal 1040ez form 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. 2011 federal 1040ez form Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2011 federal 1040ez form 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. 2011 federal 1040ez form 7701-3. 2011 federal 1040ez form 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. 2011 federal 1040ez form Check your state's requirements and the federal tax regulations for further information. 2011 federal 1040ez form Classification of an LLC Default classification rules. 2011 federal 1040ez form   An LLC with at least two members is classified as a partnership for federal income tax purposes. 2011 federal 1040ez form 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). 2011 federal 1040ez form Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. 2011 federal 1040ez form Elected classification. 2011 federal 1040ez form   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. 2011 federal 1040ez form After an LLC has determined its federal tax classification, it can later elect to change that classification. 2011 federal 1040ez form For details, see Subsequent Elections, later. 2011 federal 1040ez form 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. 2011 federal 1040ez form S. 2011 federal 1040ez form Return of Partnership Income. 2011 federal 1040ez form Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. 2011 federal 1040ez form For certain purposes, members of an LLC are treated as limited partners in a limited partnership. 2011 federal 1040ez form 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. 2011 federal 1040ez form 469-5T(e)). 2011 federal 1040ez form See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. 2011 federal 1040ez form Member manager. 2011 federal 1040ez form   Only a member manager of an LLC can sign the partnership tax return. 2011 federal 1040ez form And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. 2011 federal 1040ez form 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. 2011 federal 1040ez form If there are no elected or designated member managers, each owner is treated as a member manager. 2011 federal 1040ez form Change in default classification. 2011 federal 1040ez form   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. 2011 federal 1040ez form 7701-3(f)(2). 2011 federal 1040ez form 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. 2011 federal 1040ez form   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. 2011 federal 1040ez form 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. 2011 federal 1040ez form Example 1. 2011 federal 1040ez form Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. 2011 federal 1040ez form Each holds an equal membership interest. 2011 federal 1040ez form The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2011 federal 1040ez form Ethel sells her entire interest in the LLC to Francis for $10,000. 2011 federal 1040ez form After the sale, the business is continued by the LLC, which is owned solely by Francis. 2011 federal 1040ez form No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2011 federal 1040ez form The partnership terminates when Francis buys Ethel's entire interest. 2011 federal 1040ez form 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. 2011 federal 1040ez form 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. 2011 federal 1040ez form 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. 2011 federal 1040ez form 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. 2011 federal 1040ez form 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). 2011 federal 1040ez form See Partnership Distributions in Publication 541. 2011 federal 1040ez form Example 2. 2011 federal 1040ez form George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. 2011 federal 1040ez form Each holds an equal membership interest. 2011 federal 1040ez form The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2011 federal 1040ez form George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. 2011 federal 1040ez form After the sale, the business is continued by the LLC, which is owned solely by Ian. 2011 federal 1040ez form No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2011 federal 1040ez form The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. 2011 federal 1040ez form George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. 2011 federal 1040ez form For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. 2011 federal 1040ez form Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. 2011 federal 1040ez form   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. 2011 federal 1040ez form R. 2011 federal 1040ez form B. 2011 federal 1040ez form 6. 2011 federal 1040ez form You can find Revenue Ruling 99-6 at www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov/pub/irs-irbs/irb99-06. 2011 federal 1040ez form pdf. 2011 federal 1040ez form 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. 2011 federal 1040ez form 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. 2011 federal 1040ez form Employment tax and certain excise taxes. 2011 federal 1040ez form   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. 2011 federal 1040ez form 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. 2011 federal 1040ez form 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. 2011 federal 1040ez form See the employment and excise tax returns for more information. 2011 federal 1040ez form Self-employment tax rule for disregarded entity LLCs. 2011 federal 1040ez form   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. 2011 federal 1040ez form 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. 2011 federal 1040ez form Example 3. 2011 federal 1040ez form LLC is a disregarded entity owned by Irene. 2011 federal 1040ez form LLC has three employees (Kent, Patricia, and Tex) and pays wages. 2011 federal 1040ez form LLC is treated as an entity separate from its owner for purposes of employment taxes. 2011 federal 1040ez form 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. 2011 federal 1040ez form 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. 2011 federal 1040ez form Irene is self-employed for purposes of the self-employment tax. 2011 federal 1040ez form Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. 2011 federal 1040ez form Irene is not an employee of LLC for purposes of employment taxes. 2011 federal 1040ez form 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. 2011 federal 1040ez form Irene will figure the tax due on her net earnings from self-employment on Schedule SE. 2011 federal 1040ez form Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. 2011 federal 1040ez form Taxpayer identification number. 2011 federal 1040ez form   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. 2011 federal 1040ez form This includes all information returns and reporting related to income tax. 2011 federal 1040ez form 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. 2011 federal 1040ez form   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. 2011 federal 1040ez form 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). 2011 federal 1040ez form See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. 2011 federal 1040ez form Change in default classification. 2011 federal 1040ez form   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. 2011 federal 1040ez form 7701-3(f)(2). 2011 federal 1040ez form 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. 2011 federal 1040ez form   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. 2011 federal 1040ez form 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. 2011 federal 1040ez form Example 4. 2011 federal 1040ez form Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. 2011 federal 1040ez form Alain does not contribute any portion of the $5,000 to the LLC. 2011 federal 1040ez form Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. 2011 federal 1040ez form The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. 2011 federal 1040ez form 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. 2011 federal 1040ez form 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. 2011 federal 1040ez form Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. 2011 federal 1040ez form Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. 2011 federal 1040ez form Example 5. 2011 federal 1040ez form Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. 2011 federal 1040ez form The LLC uses all of the contributed cash in its business. 2011 federal 1040ez form Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. 2011 federal 1040ez form The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. 2011 federal 1040ez form Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. 2011 federal 1040ez form Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. 2011 federal 1040ez form Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. 2011 federal 1040ez form   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. 2011 federal 1040ez form R. 2011 federal 1040ez form B. 2011 federal 1040ez form 8. 2011 federal 1040ez form You can find Revenue Ruling 99-5 at www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov/pub/irs-irbs/irb99-06. 2011 federal 1040ez form pdf. 2011 federal 1040ez form 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. 2011 federal 1040ez form File Form 8832, Entity Classification Election, to elect classification as a C corporation. 2011 federal 1040ez form File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. 2011 federal 1040ez form LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. 2011 federal 1040ez form By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. 2011 federal 1040ez form 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. 2011 federal 1040ez form Example 6. 2011 federal 1040ez form Classification as a corporation without an S election. 2011 federal 1040ez form Wanda and Sylvester are members of an LLC. 2011 federal 1040ez form 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. 2011 federal 1040ez form The LLC must file Form 8832. 2011 federal 1040ez form Example 7. 2011 federal 1040ez form Classification as a corporation with an S election. 2011 federal 1040ez form Evelyn and Carol are members of an LLC. 2011 federal 1040ez form They agree that the LLC should be classified as an S corporation. 2011 federal 1040ez form The LLC must file Form 2553 instead of Form 8832. 2011 federal 1040ez form If the LLC is classified as a corporation, it must file a corporation income tax return. 2011 federal 1040ez form 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). 2011 federal 1040ez form 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. 2011 federal 1040ez form Corporations generally file either: Form 1120, U. 2011 federal 1040ez form S. 2011 federal 1040ez form Corporation Income Tax Return; or Form 1120S, U. 2011 federal 1040ez form S. 2011 federal 1040ez form Income Tax Return for an S Corporation. 2011 federal 1040ez form For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. 2011 federal 1040ez form For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. 2011 federal 1040ez form S. 2011 federal 1040ez form Income Tax Return for an S Corporation. 2011 federal 1040ez form Subsequent Elections An LLC can elect to change its classification. 2011 federal 1040ez form 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. 2011 federal 1040ez form 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. 2011 federal 1040ez form For more information and exceptions, see Regulations section 301. 2011 federal 1040ez form 7701-3(c) and the Form 8832 instructions. 2011 federal 1040ez form 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. 2011 federal 1040ez form Partnership to corporation. 2011 federal 1040ez form   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. 2011 federal 1040ez form   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. 2011 federal 1040ez form Corporation to partnership. 2011 federal 1040ez form   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. 2011 federal 1040ez form   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. 2011 federal 1040ez form Corporation to disregarded entity. 2011 federal 1040ez form   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. 2011 federal 1040ez form   For more information, see Distributions to Shareholders in Publication 542. 2011 federal 1040ez form Disregarded entity to corporation. 2011 federal 1040ez form   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. 2011 federal 1040ez form   For more information, see Property Exchanged for Stock in Publication 542. 2011 federal 1040ez form How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 2011 federal 1040ez form 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. 2011 federal 1040ez form By selecting the method that is best for you, you will have quick and easy access to tax help. 2011 federal 1040ez form Contacting your Taxpayer Advocate. 2011 federal 1040ez form   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. 2011 federal 1040ez form   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. 2011 federal 1040ez form 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. 2011 federal 1040ez form 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. 2011 federal 1040ez form For more information, go to www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov/advocate. 2011 federal 1040ez form Low Income Taxpayer Clinics (LITCs). 2011 federal 1040ez form   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. 2011 federal 1040ez form The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. 2011 federal 1040ez form Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2011 federal 1040ez form It is available at www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov or at your local IRS office. 2011 federal 1040ez form Small business workshops. 2011 federal 1040ez form   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. 2011 federal 1040ez form Workshops are sponsored and presented by IRS partners who are federal tax specialists. 2011 federal 1040ez form Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. 2011 federal 1040ez form Although most are free, some workshops have fees associated with them. 2011 federal 1040ez form Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. 2011 federal 1040ez form   For more information, visit www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov/businesses/small. 2011 federal 1040ez form Subscribe to e-news for small businesses. 2011 federal 1040ez form   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. 2011 federal 1040ez form Visit the website at www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov/businesses/small and click on “Subscribe to e-News. 2011 federal 1040ez form ” Free tax services. 2011 federal 1040ez form   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2011 federal 1040ez form 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. 2011 federal 1040ez form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2011 federal 1040ez form Internet. 2011 federal 1040ez form You can access the IRS website at www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov 24 hours a day, 7 days a week, to: E-file your return. 2011 federal 1040ez form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2011 federal 1040ez form Check the status of your refund. 2011 federal 1040ez form Go to www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov and click on Where's My Refund. 2011 federal 1040ez form 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. 2011 federal 1040ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2011 federal 1040ez form 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. 2011 federal 1040ez form Download forms, instructions, and publications. 2011 federal 1040ez form Order IRS products online. 2011 federal 1040ez form Research your tax questions online. 2011 federal 1040ez form Search publications online by topic or keyword. 2011 federal 1040ez form View Internal Revenue Bulletins (IRBs) published in the last few years. 2011 federal 1040ez form Figure your withholding allowances using the withholding calculator online at www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov/individuals. 2011 federal 1040ez form Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2011 federal 1040ez form Sign up to receive local and national tax news by email. 2011 federal 1040ez form Get information on starting and operating a small business. 2011 federal 1040ez form Phone. 2011 federal 1040ez form Many services are available by phone. 2011 federal 1040ez form Ordering forms, instructions, and publications. 2011 federal 1040ez form Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2011 federal 1040ez form You should receive your order within 10 days. 2011 federal 1040ez form Asking tax questions. 2011 federal 1040ez form Call the IRS with your tax questions at 1-800-829-1040. 2011 federal 1040ez form Solving problems. 2011 federal 1040ez form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2011 federal 1040ez form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2011 federal 1040ez form Call your local Taxpayer Assistance Center for an appointment. 2011 federal 1040ez form To find the number, go to www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 federal 1040ez form TTY/TDD equipment. 2011 federal 1040ez form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2011 federal 1040ez form TeleTax topics. 2011 federal 1040ez form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2011 federal 1040ez form Refund information. 2011 federal 1040ez form 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). 2011 federal 1040ez form 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. 2011 federal 1040ez form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2011 federal 1040ez form 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. 2011 federal 1040ez form Refunds are sent out weekly on Fridays. 2011 federal 1040ez form 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. 2011 federal 1040ez form Evaluating the quality of our telephone services. 2011 federal 1040ez form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2011 federal 1040ez form One method is for a second IRS representative to listen in on or record random telephone calls. 2011 federal 1040ez form Another is to ask some callers to complete a short survey at the end of the call. 2011 federal 1040ez form Walk-in. 2011 federal 1040ez form Many products and services are available on a walk-in basis. 2011 federal 1040ez form Products. 2011 federal 1040ez form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 federal 1040ez form 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. 2011 federal 1040ez form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2011 federal 1040ez form Services. 2011 federal 1040ez form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2011 federal 1040ez form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 federal 1040ez form 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. 2011 federal 1040ez form No appointment is necessary—just walk in. 2011 federal 1040ez form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2011 federal 1040ez form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2011 federal 1040ez form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2011 federal 1040ez form All other issues will be handled without an appointment. 2011 federal 1040ez form To find the number of your local office, go to www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 federal 1040ez form Mail. 2011 federal 1040ez form You can send your order for forms, instructions, and publications to the address below. 2011 federal 1040ez form You should receive a response within 10 days after your request is received. 2011 federal 1040ez form Internal Revenue Service1201 N. 2011 federal 1040ez form Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. 2011 federal 1040ez form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2011 federal 1040ez form Prior-year forms, instructions, and publications. 2011 federal 1040ez form Tax Map: an electronic research tool and finding aid. 2011 federal 1040ez form Tax law frequently asked questions. 2011 federal 1040ez form Tax Topics from the IRS telephone response system. 2011 federal 1040ez form Internal Revenue Code—Title 26 of the U. 2011 federal 1040ez form S. 2011 federal 1040ez form Code. 2011 federal 1040ez form Fill-in, print, and save features for most tax forms. 2011 federal 1040ez form Internal Revenue Bulletins. 2011 federal 1040ez form Toll-free and email technical support. 2011 federal 1040ez form Two releases during the year. 2011 federal 1040ez form – The first release will ship the beginning of January. 2011 federal 1040ez form – The final release will ship the beginning of March. 2011 federal 1040ez form Purchase the DVD from National Technical Information Service (NTIS) at www. 2011 federal 1040ez form irs. 2011 federal 1040ez form 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). 2011 federal 1040ez form Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 2011 federal 1040ez form The SBA also has publications and videos on a variety of business topics. 2011 federal 1040ez form The following briefly describes assistance provided by the SBA. 2011 federal 1040ez form Small Business Development Centers (SBDCs). 2011 federal 1040ez form   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 2011 federal 1040ez form Help is available when beginning, improving, or expanding a small business. 2011 federal 1040ez form Business Information Centers (BICs). 2011 federal 1040ez form   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 2011 federal 1040ez form BICs also offer one-on-one assistance. 2011 federal 1040ez form Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 2011 federal 1040ez form Service Corps of Retired Executives (SCORE). 2011 federal 1040ez form   SCORE provides small business counseling and training to current and prospective small business owners. 2011 federal 1040ez form 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. 2011 federal 1040ez form SCORE also offers a variety of small business workshops. 2011 federal 1040ez form    Internet. 2011 federal 1040ez form You can visit the SBA website at www. 2011 federal 1040ez form sba. 2011 federal 1040ez form gov. 2011 federal 1040ez form While visiting the SBA website, you can find a variety of information of interest to small business owners. 2011 federal 1040ez form    Phone. 2011 federal 1040ez form 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. 2011 federal 1040ez form    Walk-in. 2011 federal 1040ez form You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 2011 federal 1040ez form To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 2011 federal 1040ez form Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 2011 federal 1040ez form Most of these are available from the Superintendent of Documents at the Government Printing Office. 2011 federal 1040ez form You can get information and order these publications and pamphlets in several ways. 2011 federal 1040ez form Internet. 2011 federal 1040ez form You can visit the GPO website at www. 2011 federal 1040ez form access. 2011 federal 1040ez form gpo. 2011 federal 1040ez form gov. 2011 federal 1040ez form Mail. 2011 federal 1040ez form Write to the GPO at the following address. 2011 federal 1040ez form Superintendent of DocumentsU. 2011 federal 1040ez form S. 2011 federal 1040ez form Government Printing OfficeP. 2011 federal 1040ez form O. 2011 federal 1040ez form Box 979050St. 2011 federal 1040ez form Louis, MO 63917-9000 Phone. 2011 federal 1040ez form Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. 2011 federal 1040ez form Prev  Up  Next   Home   More Online Publications
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Understanding your CP120 Notice

You filed a tax-exempt return, but our records don't show you are tax-exempt.


What you need to do

  • Mail or fax us a copy of the letter we provided you or your parent organization recognizing your tax exempt status.
  • Apply for tax exempt status by completing and submitting the appropriate application and fee.
  • Mail the application and appropriate fee to the address on your notice.

You may want to...


Answers to Common Questions

What if I don't qualify or don't want to apply for tax-exempt status?
You should complete the appropriate federal income tax form.

What if I believe I am tax-exempt and not required to submit an application?
You must show on your annual return the subsection under which you're claiming to be tax-exempt.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2011 Federal 1040ez Form

2011 federal 1040ez form Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 2011 federal 1040ez form Tax questions. 2011 federal 1040ez form Useful Items - You may want to see: Reminders Future developments. 2011 federal 1040ez form  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. 2011 federal 1040ez form IRS. 2011 federal 1040ez form gov/pub721. 2011 federal 1040ez form Phased retirement. 2011 federal 1040ez form   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. 2011 federal 1040ez form This new program will allow eligible employees to begin receiving annuity payments while working part-time. 2011 federal 1040ez form For more information, go to the Office of Personnel Management (OPM) website at www. 2011 federal 1040ez form opm. 2011 federal 1040ez form gov. 2011 federal 1040ez form Roth Thrift Savings Plan (TSP) balance. 2011 federal 1040ez form  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. 2011 federal 1040ez form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 2011 federal 1040ez form Qualified distributions from a Roth TSP are not included in your income. 2011 federal 1040ez form See Thrift Savings Plan in Part II for more information. 2011 federal 1040ez form Rollovers. 2011 federal 1040ez form  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. 2011 federal 1040ez form See Rollover Rules in Part II. 2011 federal 1040ez form Rollovers by surviving spouse. 2011 federal 1040ez form  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. 2011 federal 1040ez form See Rollover Rules in Part II. 2011 federal 1040ez form Thrift Savings Plan (TSP) beneficiary participant accounts. 2011 federal 1040ez form  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). 2011 federal 1040ez form The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. 2011 federal 1040ez form Benefits for public safety officer's survivors. 2011 federal 1040ez form  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. 2011 federal 1040ez form For more information, see Dependents of public safety officers in Part IV. 2011 federal 1040ez form Uniformed services Thrift Savings Plan (TSP) accounts. 2011 federal 1040ez form  If you have a uniformed services TSP account, it may include contributions from combat zone pay. 2011 federal 1040ez form This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. 2011 federal 1040ez form However, any earnings on those contributions are subject to tax when they are distributed. 2011 federal 1040ez form The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. 2011 federal 1040ez form If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. 2011 federal 1040ez form You can get more information from the TSP website, www. 2011 federal 1040ez form tsp. 2011 federal 1040ez form gov, or the TSP Service Office. 2011 federal 1040ez form Photographs of missing children. 2011 federal 1040ez form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 federal 1040ez form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 federal 1040ez form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 federal 1040ez form Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. 2011 federal 1040ez form These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). 2011 federal 1040ez form Tax rules for annuity benefits. 2011 federal 1040ez form   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. 2011 federal 1040ez form The rest of your benefits are taxable. 2011 federal 1040ez form If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. 2011 federal 1040ez form If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. 2011 federal 1040ez form See Part II, Rules for Retirees . 2011 federal 1040ez form Thrift Savings Plan. 2011 federal 1040ez form   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. 2011 federal 1040ez form This plan is similar to private sector 401(k) plans. 2011 federal 1040ez form You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. 2011 federal 1040ez form The contributions and earnings on them are not taxed until they are distributed to you. 2011 federal 1040ez form Also the TSP offers a Roth TSP option. 2011 federal 1040ez form Contributions to this type of balance are after tax and qualified distributions from the account are tax free. 2011 federal 1040ez form See Thrift Savings Plan in Part II. 2011 federal 1040ez form Comments and suggestions. 2011 federal 1040ez form   We welcome your comments about this publication and your suggestions for future editions. 2011 federal 1040ez form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 federal 1040ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal 1040ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal 1040ez form   You can send your comments from www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov/formspubs/. 2011 federal 1040ez form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2011 federal 1040ez form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 federal 1040ez form Ordering forms and publications. 2011 federal 1040ez form   Visit www. 2011 federal 1040ez form irs. 2011 federal 1040ez form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 federal 1040ez form Internal Revenue Service 1201 N. 2011 federal 1040ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 federal 1040ez form   If you have a tax question, check the information available on IRS. 2011 federal 1040ez form gov or call 1-800-829-1040. 2011 federal 1040ez form We cannot answer tax questions sent to either of the above addresses. 2011 federal 1040ez form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2011 federal 1040ez form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2011 federal 1040ez form Prev  Up  Next   Home   More Online Publications