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Amending Taxes After Filing

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Amending Taxes After Filing

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

Times have changed with job-searching, and there are numerous websites now available that post jobs for private industry. Many companies also offer a way to apply online. However, these sites do not replace traditional and proven job-hunting approaches such as networking, personal contacts, business organizations, and interviewing.

If you're looking for a job, you might come across ads from employment agencies that promise wonderful opportunities. While some companies honestly want to help you, others are more interested in taking your money. Be wary of:

  • Promises to get you a job and a guaranteed income.
  • Up-front fees, even when you are guaranteed a refund if you are dissatisfied.
  • Employment agencies whose ads read like job ads.
  • Promotions of "previously undisclosed" government jobs. All federal jobs are announced to the public on the USAJOBS website.

Get a copy of the employment agency contract and review it carefully before you pay any money. Check with your local consumer protection agency and the Better Business Bureau to see if any complaints have been filed about a company.

The Federal Trade Commission (FTC) sues businesses that fraudulently advertise employment openings and guarantee job placement. Contact the FTC if you have a complaint.

Social Media Profiles and Your Job Search

Are you in the market for a new job? If so, remember that potential employers aren’t just reading your resumé; they are also reviewing your social media profiles, blogs, pictures, and videos. In 2011, the FTC ruled that background investigation companies can keep your social media history for as long as seven years. Even if you clean up your profiles, companies can still have access to older content that you posted publicly. To err on the side of caution:

  • Use the privacy settings to manage who has access to your profile.
  • Refrain from making defamatory comments about current or past employers.
  • Avoid making statements that are discriminatory or demonstrate intolerance.
  • Untag yourself in pictures or posts that are inappropriate.

Unemployment

The government's Unemployment Insurance Program provides benefits to eligible workers who become unemployed through no fault of their own and who meet other eligibility requirements. Each state administers its own program under federal guidelines. Eligibility requirements, benefit amounts, and length of benefits are determined by the states. For more information, contact the Department of Labor.

In addition, some states are extending unemployment benefits for eligible recipients for up to 13 additional weeks. 

The Amending Taxes After Filing

Amending taxes after filing 2. Amending taxes after filing   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Amending taxes after filing 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Amending taxes after filing S. Amending taxes after filing citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Amending taxes after filing Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Amending taxes after filing Income Tax Withholding U. Amending taxes after filing S. Amending taxes after filing employers generally must withhold U. Amending taxes after filing S. Amending taxes after filing income tax from the pay of U. Amending taxes after filing S. Amending taxes after filing citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Amending taxes after filing Foreign earned income exclusion. Amending taxes after filing   Your employer does not have to withhold U. Amending taxes after filing S. Amending taxes after filing income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Amending taxes after filing   Your employer should withhold taxes from any wages you earn for working in the United States. Amending taxes after filing Statement. Amending taxes after filing   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Amending taxes after filing   Form 673 is an acceptable statement. Amending taxes after filing You can use Form 673 only if you are a U. Amending taxes after filing S. Amending taxes after filing citizen. Amending taxes after filing You do not have to use the form. Amending taxes after filing You can prepare your own statement. Amending taxes after filing See a copy of Form 673, later. Amending taxes after filing   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Amending taxes after filing However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Amending taxes after filing   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Amending taxes after filing Foreign tax credit. Amending taxes after filing   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Amending taxes after filing You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Amending taxes after filing Withholding from pension payments. Amending taxes after filing   U. Amending taxes after filing S. Amending taxes after filing payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Amending taxes after filing You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Amending taxes after filing S. Amending taxes after filing possession, or Certify to the payer that you are not a U. Amending taxes after filing S. Amending taxes after filing citizen or resident alien or someone who left the United States to avoid tax. Amending taxes after filing Check your withholding. Amending taxes after filing   Before you report U. Amending taxes after filing S. Amending taxes after filing income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Amending taxes after filing Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Amending taxes after filing Check your U. Amending taxes after filing S. Amending taxes after filing income tax withholding even if you pay someone else to prepare your tax return. Amending taxes after filing You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Amending taxes after filing This image is too large to be displayed in the current screen. Amending taxes after filing Please click the link to view the image. Amending taxes after filing Form 673 30% Flat Rate Withholding Generally, U. Amending taxes after filing S. Amending taxes after filing payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Amending taxes after filing If you are a U. Amending taxes after filing S. Amending taxes after filing citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Amending taxes after filing Use Form W-9 to notify the payer. Amending taxes after filing You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Amending taxes after filing Social security benefits paid to residents. Amending taxes after filing   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Amending taxes after filing The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Amending taxes after filing If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Amending taxes after filing The following information must be submitted with your Form 1040 or Form 1040A. Amending taxes after filing A copy of Form SSA-1042S, Social Security Benefit Statement. Amending taxes after filing A copy of your “green card. Amending taxes after filing ” A signed declaration that includes the following statements. Amending taxes after filing   “I am a U. Amending taxes after filing S. Amending taxes after filing lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Amending taxes after filing I am filing a U. Amending taxes after filing S. Amending taxes after filing income tax return for the taxable year as a resident alien reporting all of my worldwide income. Amending taxes after filing I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Amending taxes after filing ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Amending taxes after filing General Information In general, U. Amending taxes after filing S. Amending taxes after filing social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Amending taxes after filing You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Amending taxes after filing S. Amending taxes after filing port while you are employed on it. Amending taxes after filing You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Amending taxes after filing You are working for an American employer (defined later). Amending taxes after filing You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Amending taxes after filing S. Amending taxes after filing Treasury Department. Amending taxes after filing American vessel or aircraft. Amending taxes after filing   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Amending taxes after filing S. Amending taxes after filing citizens, residents, or corporations. Amending taxes after filing An American aircraft is an aircraft registered under the laws of the United States. Amending taxes after filing American employer. Amending taxes after filing   An American employer includes any of the following. Amending taxes after filing The U. Amending taxes after filing S. Amending taxes after filing Government or any of its instrumentalities. Amending taxes after filing An individual who is a resident of the United States. Amending taxes after filing A partnership of which at least two-thirds of the partners are U. Amending taxes after filing S. Amending taxes after filing residents. Amending taxes after filing A trust of which all the trustees are U. Amending taxes after filing S. Amending taxes after filing residents. Amending taxes after filing A corporation organized under the laws of the United States, any U. Amending taxes after filing S. Amending taxes after filing state, or the District of Columbia, Puerto Rico, the U. Amending taxes after filing S. Amending taxes after filing Virgin Islands, Guam, or American Samoa. Amending taxes after filing   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Amending taxes after filing S. Amending taxes after filing government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Amending taxes after filing Foreign affiliate. Amending taxes after filing   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Amending taxes after filing For a corporation, the 10% interest must be in its voting stock. Amending taxes after filing For any other entity, the 10% interest must be in its profits. Amending taxes after filing   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Amending taxes after filing S. Amending taxes after filing citizens and resident aliens working abroad for foreign affiliates of American employers. Amending taxes after filing Once you enter into an agreement, coverage cannot be terminated. Amending taxes after filing Excludable meals and lodging. Amending taxes after filing   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Amending taxes after filing Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Amending taxes after filing These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Amending taxes after filing Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Amending taxes after filing The agreements generally make sure that you pay social security taxes to only one country. Amending taxes after filing Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Amending taxes after filing However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Amending taxes after filing S. Amending taxes after filing social security. Amending taxes after filing You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Amending taxes after filing O. Amending taxes after filing Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Amending taxes after filing socialsecurity. Amending taxes after filing gov/international. Amending taxes after filing Covered by U. Amending taxes after filing S. Amending taxes after filing only. Amending taxes after filing   If your pay in a foreign country is subject only to U. Amending taxes after filing S. Amending taxes after filing social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Amending taxes after filing Covered by foreign country only. Amending taxes after filing   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Amending taxes after filing S. Amending taxes after filing social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Amending taxes after filing   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Amending taxes after filing S. Amending taxes after filing Social Security Administration, Office of International Programs, at the address listed earlier. Amending taxes after filing The statement should indicate that your wages are not covered by the U. Amending taxes after filing S. Amending taxes after filing social security system. Amending taxes after filing   This statement should be kept by your employer because it establishes that your pay is exempt from U. Amending taxes after filing S. Amending taxes after filing social security tax. Amending taxes after filing   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Amending taxes after filing S. Amending taxes after filing social security tax. Amending taxes after filing Prev  Up  Next   Home   More Online Publications