File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Amending Tax Return

Filing 2012 Taxes For FreeWhere Can I File My State Taxes OnlyFree State Tax ReturnsFile 2012 Taxes Late OnlineFree Tax FormsFile Amended Tax ReturnLate 2010 Taxes2012 Tax Forms 1040ezHow To Amend Previous Tax ReturnsH&r Block Tax CutAmend Tax Return For FreeFederal Tax Forms 2011Deadline For Filing Taxes1040ez Tax FormTurbotax 2011 SoftwareFree Federal And State Tax Filing 20121040ez Form InstructionsTax Return Form1040x Where To FileTax Forms 2011Irs Free E File 2011Ez State Tax FormForm 1040 Ez 2013 InstructionsFree Federal Tax ReturnForm 1040nr EzMyfreetaxes Com2012 E FileState Taxes Online For Free2009 1040 FormsFree Turbo Tax For Military1040ez 2011 Form2008 TaxesFree Tax Filing OnlineEz 1040What Can I Write Off On My Taxes As A Student1040ez Instructions 2013Complete 2005 Taxes Online1040ez Form Free FileFree Ez Tax FormTax Forms For Students

Amending Tax Return

Amending tax return Publication 925 - Additional Material Prev  Up  Next   Home   More Online Publications
Español

Employee Benefits Security Administration (EBSA)

The EBSA provides information and assistance on private sector, employer-sponsored retirement benefit and health benefit plans.

Contact the Agency or Department

Website: Employee Benefits Security Administration (EBSA)

Contact In-Person: Regional Offices

Address: Department of Labor, Room N5623
200 Constitution Ave., NW

Washington, DC 20210

Toll-free: 1-866-444-3272

TTY: 1-877-889-5627

The Amending Tax Return

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