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

A part of the Department of Education, the Office of Elementary and Secondary Education works to bolster the achievement of students in preschool through secondary school. The office also works to ensure equal education opportunities for all, and to provide assistance to state and local schools.

Contact the Agency or Department

Website: Office of Elementary and Secondary Education (OESE)

E-mail:

Address: 400 Maryland Ave SW
Washington, DC 20202

Phone Number: (202) 401-0113

The Amend Taxes Online

Amend taxes online Index A Adjusted basis defined, Adjusted basis defined. Amend taxes online Administrative or management activities, Administrative or management activities. Amend taxes online Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Amend taxes online Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Amend taxes online Casualty losses, Casualty losses. Amend taxes online Child and Adult Care Food Program reimbursements, Meals. Amend taxes online Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Amend taxes online (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Amend taxes online Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Amend taxes online Family daycare provider, Standard meal and snack rates. Amend taxes online Meals, Meals. Amend taxes online , Standard meal and snack rates. Amend taxes online Regular use, Daycare Facility Standard meal and snack rates, Meals. Amend taxes online , Standard meal and snack rates. Amend taxes online Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Amend taxes online Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Amend taxes online Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Amend taxes online Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Amend taxes online Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Amend taxes online Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Amend taxes online Fair market value, Fair market value defined. Amend taxes online Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Amend taxes online Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Amend taxes online Percentage table for 39-year nonresidential real property, Depreciation table. Amend taxes online Permanent improvements, Permanent improvements. Amend taxes online , Depreciating permanent improvements. Amend taxes online Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Amend taxes online Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Amend taxes online Employees Adequately accounting to employer, Adequately accounting to employer. Amend taxes online Casualty losses, Casualty losses. Amend taxes online Mortgage interest, Deductible mortgage interest. Amend taxes online Other expenses, Other expenses. Amend taxes online Real estate taxes, Real estate taxes. Amend taxes online Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Amend taxes online Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Amend taxes online Mortgage interest, Deductible mortgage interest. Amend taxes online , Qualified mortgage insurance premiums. Amend taxes online Real estate taxes, Real estate taxes. Amend taxes online Related to tax-exempt income, Expenses related to tax-exempt income. Amend taxes online Rent, Rent. Amend taxes online Repairs, Repairs. Amend taxes online Security system, Security system. Amend taxes online Telephone, Telephone. Amend taxes online Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Amend taxes online Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Amend taxes online Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Amend taxes online Standard meal and snack rates, Standard meal and snack rates. Amend taxes online Standard meal and snack rates (Table 3), Standard meal and snack rates. Amend taxes online Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Amend taxes online 1040, Schedule F, Casualty losses. Amend taxes online 2106, Employees 4562, Reporting and recordkeeping requirements. Amend taxes online 4684, Casualty losses. Amend taxes online 8829, Actual Expenses, Casualty losses. Amend taxes online , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Amend taxes online Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Amend taxes online Inventory, storage of, Storage of inventory or product samples. Amend taxes online L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Amend taxes online Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Amend taxes online Years following the year placed in service, Years following the year placed in service. Amend taxes online M MACRS percentage table 39-year nonresidential real property, Depreciation table. Amend taxes online Meals, Meals. Amend taxes online Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Amend taxes online More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Amend taxes online Mortgage interest, Deductible mortgage interest. Amend taxes online , Qualified mortgage insurance premiums. Amend taxes online P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Amend taxes online Permanent improvements, Permanent improvements. Amend taxes online , Depreciating permanent improvements. Amend taxes online Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Amend taxes online Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Amend taxes online Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Amend taxes online Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Amend taxes online Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Amend taxes online Regular use, Regular Use Reminders, Reminders Rent, Rent. Amend taxes online Repairs, Repairs. Amend taxes online Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Amend taxes online S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Amend taxes online Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Amend taxes online Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Amend taxes online Allowable area, Allowable area. Amend taxes online Business expenses not related to use of the home, Business expenses not related to use of the home. Amend taxes online Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Amend taxes online More than one qualified business use, More than one qualified business use. Amend taxes online Shared use, Shared use. Amend taxes online Expenses deductible without regard to business use, Expenses deductible without regard to business use. Amend taxes online No carryover of unallowed expenses, No deduction of carryover of actual expenses. Amend taxes online Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Amend taxes online Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Amend taxes online Storage of inventory, Storage of inventory or product samples. Amend taxes online T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Amend taxes online Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Amend taxes online Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Amend taxes online Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Amend taxes online W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications