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Can I File 1040nr Online

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Can I File 1040nr Online

Can i file 1040nr online Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Can i file 1040nr online Tax questions. Can i file 1040nr online Background Information for Using the Tax CalendarsElectronic deposit requirement. Can i file 1040nr online Legal holidays. Can i file 1040nr online Statewide legal holidays. Can i file 1040nr online Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Can i file 1040nr online irs. Can i file 1040nr online gov/pub509. Can i file 1040nr online What's New Publication 1518 discontinued after 2013. Can i file 1040nr online  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Can i file 1040nr online An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Can i file 1040nr online irs. Can i file 1040nr online gov/taxcalendar. Can i file 1040nr online Reminders Photographs of missing children. Can i file 1040nr online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Can i file 1040nr online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Can i file 1040nr online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Can i file 1040nr online Introduction A tax calendar is a 12-month calendar divided into quarters. Can i file 1040nr online The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Can i file 1040nr online What does this publication contain?   This publication contains the following. Can i file 1040nr online A section on how to use the tax calendars. Can i file 1040nr online Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Can i file 1040nr online A table showing the semiweekly deposit due dates for payroll taxes for 2014. Can i file 1040nr online   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Can i file 1040nr online irs. Can i file 1040nr online gov/taxcalendar. Can i file 1040nr online Who should use this publication?   Primarily, employers need to use this publication. Can i file 1040nr online However, the General Tax Calendar has important due dates for all businesses and individuals. Can i file 1040nr online Anyone who must pay excise taxes may need the Excise Tax Calendar . Can i file 1040nr online What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Can i file 1040nr online You do not have to figure the due dates yourself. Can i file 1040nr online You can file or pay timely and avoid penalties. Can i file 1040nr online You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Can i file 1040nr online You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Can i file 1040nr online Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Can i file 1040nr online If you are an employer, also use the Employer's Tax Calendar . Can i file 1040nr online If you must pay excise taxes, use the Excise Tax Calendar . Can i file 1040nr online Depending on your situation, you may need to use more than one calendar. Can i file 1040nr online Table 1. Can i file 1040nr online Useful Publications IF you are. Can i file 1040nr online . Can i file 1040nr online . Can i file 1040nr online THEN you may need. Can i file 1040nr online . Can i file 1040nr online . Can i file 1040nr online An employer • Publication 15 (Circular E), Employer's Tax Guide. Can i file 1040nr online  • Publication 15-A, Employer's Supplemental Tax Guide. Can i file 1040nr online  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Can i file 1040nr online  • Publication 926, Household Employer's Tax Guide. Can i file 1040nr online A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Can i file 1040nr online  • Publication 225, Farmer's Tax Guide. Can i file 1040nr online An individual • Publication 505, Tax Withholding and Estimated Tax. Can i file 1040nr online Required to pay excise taxes • Publication 510, Excise Taxes. Can i file 1040nr online What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Can i file 1040nr online You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Can i file 1040nr online The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Can i file 1040nr online In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Can i file 1040nr online What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Can i file 1040nr online Each calendar lists the forms you may need. Can i file 1040nr online   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Can i file 1040nr online Comments and suggestions. Can i file 1040nr online   We welcome your comments about this publication and your suggestions for future editions. Can i file 1040nr online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Can i file 1040nr online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can i file 1040nr online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can i file 1040nr online   You can send us comments from www. Can i file 1040nr online irs. Can i file 1040nr online gov/formspubs. Can i file 1040nr online Click on More Information and then click on Comment on Tax Forms and Publications. Can i file 1040nr online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Can i file 1040nr online Ordering forms and publications. Can i file 1040nr online   Visit www. Can i file 1040nr online irs. Can i file 1040nr online gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Can i file 1040nr online Internal Revenue Service 1201 N. Can i file 1040nr online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Can i file 1040nr online   If you have a tax question, check the information available on IRS. Can i file 1040nr online gov or call 1-800-829-1040. Can i file 1040nr online We cannot answer tax questions sent to either of the above addresses. Can i file 1040nr online Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Can i file 1040nr online IRS e-services make taxes easier. Can i file 1040nr online   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Can i file 1040nr online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Can i file 1040nr online    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Can i file 1040nr online Visit www. Can i file 1040nr online irs. Can i file 1040nr online gov/efile for more information. Can i file 1040nr online You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Can i file 1040nr online For detailed information about using this free service, see Electronic deposit requirement below. Can i file 1040nr online   Use these electronic options to make filing and paying taxes easier. Can i file 1040nr online For more information on electronic payments, visit the IRS website at www. Can i file 1040nr online irs. Can i file 1040nr online gov/e-pay. Can i file 1040nr online Tax deposits. Can i file 1040nr online   Some taxes can be paid with the return on which they are reported. Can i file 1040nr online However, in many cases, you have to deposit the tax before the due date for filing the return. Can i file 1040nr online Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Can i file 1040nr online See Publication 15 (Circular E) for the employment tax deposit rules. Can i file 1040nr online For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Can i file 1040nr online    Electronic deposit requirement. Can i file 1040nr online   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Can i file 1040nr online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Can i file 1040nr online EFTPS is a free service provided by the Department of Treasury. Can i file 1040nr online If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Can i file 1040nr online   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Can i file 1040nr online You can also visit the EFTPS website at www. Can i file 1040nr online eftps. Can i file 1040nr online gov. Can i file 1040nr online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Can i file 1040nr online    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Can i file 1040nr online For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Can i file 1040nr online m. Can i file 1040nr online Eastern time the day before the date the deposit is due. Can i file 1040nr online Saturday, Sunday, or legal holiday. Can i file 1040nr online   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Can i file 1040nr online The term legal holiday means any legal holiday in the District of Columbia. Can i file 1040nr online The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Can i file 1040nr online But you must make any adjustments for statewide legal holidays, as discussed next. Can i file 1040nr online An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Can i file 1040nr online Legal holidays. Can i file 1040nr online   Legal holidays for 2014 are listed below. Can i file 1040nr online January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Can i file 1040nr online / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Can i file 1040nr online   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Can i file 1040nr online A statewide legal holiday does not delay a due date for making a federal tax deposit. Can i file 1040nr online Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Can i file 1040nr online   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Can i file 1040nr online   For 2014, the due date for giving the recipient these forms is January 31. Can i file 1040nr online   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Can i file 1040nr online For information about filing Form W-2 electronically with the SSA, visit www. Can i file 1040nr online ssa. Can i file 1040nr online gov/employer or call 1-800-772-6270. Can i file 1040nr online Penalties. Can i file 1040nr online   Whenever possible, you should take action before the listed due date. Can i file 1040nr online If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Can i file 1040nr online   Be sure to follow all the tax laws that apply to you. Can i file 1040nr online In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Can i file 1040nr online Use of private delivery services. Can i file 1040nr online   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Can i file 1040nr online These private delivery services include only the following. Can i file 1040nr online DHL Express (DHL): DHL Same Day Service. Can i file 1040nr online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Can i file 1040nr online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Can i file 1040nr online M. Can i file 1040nr online , UPS Worldwide Express Plus, and UPS Worldwide Express. Can i file 1040nr online   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Can i file 1040nr online gov and enter “private delivery service” in the search box. Can i file 1040nr online   The private delivery service can tell you how to get written proof of the mailing date. Can i file 1040nr online    The U. Can i file 1040nr online S. Can i file 1040nr online Postal Service advises that private delivery services cannot deliver items to P. Can i file 1040nr online O. Can i file 1040nr online boxes. Can i file 1040nr online You must use the U. Can i file 1040nr online S. Can i file 1040nr online Postal Service to mail any item to an IRS P. Can i file 1040nr online O. Can i file 1040nr online box address. Can i file 1040nr online Prev  Up  Next   Home   More Online Publications
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Can i file 1040nr online Publication 3402 - Main Content Table of Contents What is a Limited Liability Company? Classification of an LLC LLCs Classified as Partnerships LLCs Classified as Disregarded Entities LLCs Classified as Corporations Subsequent Elections How To Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What is a Limited Liability Company? For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. Can i file 1040nr online Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Can i file 1040nr online An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. Can i file 1040nr online 7701-3. Can i file 1040nr online The information in this publication applies to LLCs in general, and different rules may apply to special situations, including banks, insurance companies, or nonprofit organizations that are LLCs or that own LLCs. Can i file 1040nr online Check your state's requirements and the federal tax regulations for further information. Can i file 1040nr online Classification of an LLC Default classification rules. Can i file 1040nr online   An LLC with at least two members is classified as a partnership for federal income tax purposes. Can i file 1040nr online An LLC with only one member is treated as an entity disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of employment tax and certain excise taxes). Can i file 1040nr online Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. Can i file 1040nr online Elected classification. Can i file 1040nr online   If an LLC does not choose to be classified under the above default classifications, it can elect to be classified as an association taxable as a corporation or as an S corporation. Can i file 1040nr online After an LLC has determined its federal tax classification, it can later elect to change that classification. Can i file 1040nr online For details, see Subsequent Elections, later. Can i file 1040nr online LLCs Classified as Partnerships If an LLC has at least two members and is classified as a partnership, it generally must file Form 1065, U. Can i file 1040nr online S. Can i file 1040nr online Return of Partnership Income. Can i file 1040nr online Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. Can i file 1040nr online For certain purposes, members of an LLC are treated as limited partners in a limited partnership. Can i file 1040nr online For example, LLC members are treated as limited partners for purposes of material participation under the passive activity limitation rules (see Temporary Regulation section 1. Can i file 1040nr online 469-5T(e)). Can i file 1040nr online See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. Can i file 1040nr online Member manager. Can i file 1040nr online   Only a member manager of an LLC can sign the partnership tax return. Can i file 1040nr online And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. Can i file 1040nr online A member manager is any owner of an interest in the LLC who, alone or together with others, has the continuing authority to make the management decisions necessary to conduct the business for which the LLC was formed. Can i file 1040nr online If there are no elected or designated member managers, each owner is treated as a member manager. Can i file 1040nr online Change in default classification. Can i file 1040nr online   If the number of members in an LLC classified as a partnership is reduced to only one member, it becomes an entity disregarded as separate from its owner under Regulations section 301. Can i file 1040nr online 7701-3(f)(2). Can i file 1040nr online However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a disregarded entity will not apply. Can i file 1040nr online   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. Can i file 1040nr online If a partnership that becomes a disregarded entity as a result of a decrease in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed under Subsequent Elections, later, apply. Can i file 1040nr online Example 1. Can i file 1040nr online Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. Can i file 1040nr online Each holds an equal membership interest. Can i file 1040nr online The LLC does not hold any unrealized receivables or substantially appreciated inventory. Can i file 1040nr online Ethel sells her entire interest in the LLC to Francis for $10,000. Can i file 1040nr online After the sale, the business is continued by the LLC, which is owned solely by Francis. Can i file 1040nr online No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Can i file 1040nr online The partnership terminates when Francis buys Ethel's entire interest. Can i file 1040nr online Ethel must treat the transaction as the sale of a partnership interest and must report gain or loss, if any, resulting from the sale of her partnership interest. Can i file 1040nr online For purposes of determining the tax treatment of Francis, the partnership is deemed to make a liquidating distribution of all of its assets to Ethel and Francis, and after this distribution, Francis is treated as acquiring the assets deemed to have been distributed to Ethel in liquidation of Ethel's partnership interest. Can i file 1040nr online Francis's basis in the assets attributable to Ethel's one-half interest in the partnership is $10,000, the purchase price for Ethel's partnership interest. Can i file 1040nr online Upon the termination of the partnership, Francis is considered to receive a distribution of those assets attributable to Francis's former interest in the partnership. Can i file 1040nr online Francis must recognize gain or loss, if any, on the deemed distribution of the assets to the extent required by Internal Revenue Code section 731(a). Can i file 1040nr online See Partnership Distributions in Publication 541. Can i file 1040nr online Example 2. Can i file 1040nr online George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. Can i file 1040nr online Each holds an equal membership interest. Can i file 1040nr online The LLC does not hold any unrealized receivables or substantially appreciated inventory. Can i file 1040nr online George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. Can i file 1040nr online After the sale, the business is continued by the LLC, which is owned solely by Ian. Can i file 1040nr online No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Can i file 1040nr online The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. Can i file 1040nr online George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. Can i file 1040nr online For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. Can i file 1040nr online Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. Can i file 1040nr online   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. Can i file 1040nr online R. Can i file 1040nr online B. Can i file 1040nr online 6. Can i file 1040nr online You can find Revenue Ruling 99-6 at www. Can i file 1040nr online irs. Can i file 1040nr online gov/pub/irs-irbs/irb99-06. Can i file 1040nr online pdf. Can i file 1040nr online LLCs Classified as Disregarded Entities If an LLC has only one member and is classified as an entity disregarded as separate from its owner, its income, deductions, gains, losses, and credits are reported on the owner's income tax return. Can i file 1040nr online For example, if the owner of the LLC is an individual, the LLC's income and expenses would be reported on the following schedules filed with the owner's Form 1040: Schedule C, Profit or Loss from Business (Sole Proprietorship); Schedule C-EZ, Net Profit From Business (Sole Proprietorship); Schedule E, Supplemental Income and Loss; or Schedule F, Profit or Loss From Farming. Can i file 1040nr online Employment tax and certain excise taxes. Can i file 1040nr online   A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. Can i file 1040nr online For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes. Can i file 1040nr online A single-member LLC is also required to use its name and EIN to register for excise tax activities on Form 637; pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C; and claim any refunds, credits, and payments on Form 8849. Can i file 1040nr online See the employment and excise tax returns for more information. Can i file 1040nr online Self-employment tax rule for disregarded entity LLCs. Can i file 1040nr online   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. Can i file 1040nr online Instead, the owner is subject to tax on the net earnings from self-employment of the LLC which is treated in the same manner as a sole-proprietorship. Can i file 1040nr online Example 3. Can i file 1040nr online LLC is a disregarded entity owned by Irene. Can i file 1040nr online LLC has three employees (Kent, Patricia, and Tex) and pays wages. Can i file 1040nr online LLC is treated as an entity separate from its owner for purposes of employment taxes. Can i file 1040nr online For the wages paid to Kent, Patricia, and Tex, LLC is liable for income tax withholding, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes. Can i file 1040nr online In addition, LLC must file under its name and EIN the applicable employment tax returns; make timely employment tax deposits; and file with the Social Security Administration and furnish to LLC's employees (Kent, Patricia, and Tex) Forms W-2, Wage and Tax Statement. Can i file 1040nr online Irene is self-employed for purposes of the self-employment tax. Can i file 1040nr online Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. Can i file 1040nr online Irene is not an employee of LLC for purposes of employment taxes. Can i file 1040nr online Because LLC is treated as a sole proprietorship of Irene for income tax purposes, Irene must report the income and expenses from LLC on her Schedule C. Can i file 1040nr online Irene will figure the tax due on her net earnings from self-employment on Schedule SE. Can i file 1040nr online Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. Can i file 1040nr online Taxpayer identification number. Can i file 1040nr online   For all income tax purposes, a single-member LLC classified as a disregarded entity must use the owner's social security number (SSN) or EIN. Can i file 1040nr online This includes all information returns and reporting related to income tax. Can i file 1040nr online For example, if a disregarded entity LLC that is owned by an individual is required to provide a Form W-9, Request for Taxpayer Identification Number and Certification, the LLC must provide the owner's SSN or EIN, not the LLC's EIN. Can i file 1040nr online   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. Can i file 1040nr online An LLC will need an EIN if it has any employees or if it will be required to file any of the excise tax forms listed above (see Employment tax and certain excise taxes earlier). Can i file 1040nr online See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. Can i file 1040nr online Change in default classification. Can i file 1040nr online   If a single-member LLC classified as a disregarded entity for income tax purposes acquires an additional member, it becomes a partnership under Regulations section 301. Can i file 1040nr online 7701-3(f)(2). Can i file 1040nr online However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a partnership will not apply. Can i file 1040nr online   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. Can i file 1040nr online If a disregarded entity that becomes a partnership as a result of an increase in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed in Subsequent Elections, later, apply. Can i file 1040nr online Example 4. Can i file 1040nr online Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. Can i file 1040nr online Alain does not contribute any portion of the $5,000 to the LLC. Can i file 1040nr online Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. Can i file 1040nr online The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. Can i file 1040nr online Bart's buying a 50% interest in Alain's ownership interest in the LLC is treated as Bart's buying a 50% interest in each of the LLC's assets, which are treated as owned directly by Alain for federal income tax purposes. Can i file 1040nr online Immediately thereafter, Alain and Bart are treated as contributing their respective interests in those assets to a partnership in exchange for ownership interests in the partnership. Can i file 1040nr online Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. Can i file 1040nr online Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. Can i file 1040nr online Example 5. Can i file 1040nr online Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. Can i file 1040nr online The LLC uses all of the contributed cash in its business. Can i file 1040nr online Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. Can i file 1040nr online The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. Can i file 1040nr online Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. Can i file 1040nr online Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. Can i file 1040nr online Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. Can i file 1040nr online   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. Can i file 1040nr online R. Can i file 1040nr online B. Can i file 1040nr online 8. Can i file 1040nr online You can find Revenue Ruling 99-5 at www. Can i file 1040nr online irs. Can i file 1040nr online gov/pub/irs-irbs/irb99-06. Can i file 1040nr online pdf. Can i file 1040nr online LLCs Classified as Corporations An LLC with either a single member or more than one member can elect to be classified as a corporation rather than be classified as a partnership or disregarded entity under the default rules discussed earlier. Can i file 1040nr online File Form 8832, Entity Classification Election, to elect classification as a C corporation. Can i file 1040nr online File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. Can i file 1040nr online LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. Can i file 1040nr online By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. Can i file 1040nr online If the LLC elects to be classified as a corporation by filing Form 8832, a copy of the LLC's Form 8832 must be attached to the federal income tax return of each direct and indirect owner of the LLC for the tax year of the owner that includes the date on which the election took effect. Can i file 1040nr online Example 6. Can i file 1040nr online Classification as a corporation without an S election. Can i file 1040nr online Wanda and Sylvester are members of an LLC. Can i file 1040nr online They agree that the LLC should be classified as a corporation but do not want to elect to have the LLC be treated as an S corporation. Can i file 1040nr online The LLC must file Form 8832. Can i file 1040nr online Example 7. Can i file 1040nr online Classification as a corporation with an S election. Can i file 1040nr online Evelyn and Carol are members of an LLC. Can i file 1040nr online They agree that the LLC should be classified as an S corporation. Can i file 1040nr online The LLC must file Form 2553 instead of Form 8832. Can i file 1040nr online If the LLC is classified as a corporation, it must file a corporation income tax return. Can i file 1040nr online If it is a C corporation, it is taxed on its taxable income and distributions to the members are includible in the members' gross income to the extent of the corporation's earnings and profits (double taxation). Can i file 1040nr online If it is an S corporation, the corporation is generally not subject to any income tax and the income, deductions, gains, losses, and credits of the corporation “pass through” to the members. Can i file 1040nr online Corporations generally file either: Form 1120, U. Can i file 1040nr online S. Can i file 1040nr online Corporation Income Tax Return; or Form 1120S, U. Can i file 1040nr online S. Can i file 1040nr online Income Tax Return for an S Corporation. Can i file 1040nr online For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. Can i file 1040nr online For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. Can i file 1040nr online S. Can i file 1040nr online Income Tax Return for an S Corporation. Can i file 1040nr online Subsequent Elections An LLC can elect to change its classification. Can i file 1040nr online Generally, once an LLC has elected to change its classification, it cannot elect again to change it classification during the 60 months after the effective date of the election. Can i file 1040nr online An election by a newly formed LLC that is effective on the date of formation is not considered a change for purposes of this limitation. Can i file 1040nr online For more information and exceptions, see Regulations section 301. Can i file 1040nr online 7701-3(c) and the Form 8832 instructions. Can i file 1040nr online An election to change classification can have significant tax consequences based on the following transactions that are deemed to occur as a result of the election. Can i file 1040nr online Partnership to corporation. Can i file 1040nr online   An election to change classification from a partnership to a corporation will be treated as if the partnership contributed all of its assets and liabilities to the corporation in exchange for stock and the partnership then immediately liquidated by distributing the stock to its partners. Can i file 1040nr online   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. Can i file 1040nr online Corporation to partnership. Can i file 1040nr online   An election to change classification from a corporation to a partnership will be treated as if the corporation distributed all of its assets and liabilities to its shareholders in liquidation and the shareholders then immediately contributed all of the distributed assets and liabilities to a new partnership. Can i file 1040nr online   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. Can i file 1040nr online Corporation to disregarded entity. Can i file 1040nr online   An election to change classification from a corporation to a disregarded entity will be treated as if the corporation distributed all of its assets and liabilities to its single owner in liquidation. Can i file 1040nr online   For more information, see Distributions to Shareholders in Publication 542. Can i file 1040nr online Disregarded entity to corporation. Can i file 1040nr online   An election to change classification from a disregarded entity to a corporation will be treated as if the owner of the disregarded entity contributed all of the assets and liabilities to the corporation in exchange for stock. Can i file 1040nr online   For more information, see Property Exchanged for Stock in Publication 542. Can i file 1040nr online How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Can i file 1040nr online Internal Revenue Service You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Can i file 1040nr online By selecting the method that is best for you, you will have quick and easy access to tax help. Can i file 1040nr online Contacting your Taxpayer Advocate. Can i file 1040nr online   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Can i file 1040nr online   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Can i file 1040nr online You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Can i file 1040nr online You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Can i file 1040nr online For more information, go to www. Can i file 1040nr online irs. Can i file 1040nr online gov/advocate. Can i file 1040nr online Low Income Taxpayer Clinics (LITCs). Can i file 1040nr online   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Can i file 1040nr online The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Can i file 1040nr online Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Can i file 1040nr online It is available at www. Can i file 1040nr online irs. Can i file 1040nr online gov or at your local IRS office. Can i file 1040nr online Small business workshops. Can i file 1040nr online   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. Can i file 1040nr online Workshops are sponsored and presented by IRS partners who are federal tax specialists. Can i file 1040nr online Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Can i file 1040nr online Although most are free, some workshops have fees associated with them. Can i file 1040nr online Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. Can i file 1040nr online   For more information, visit www. Can i file 1040nr online irs. Can i file 1040nr online gov/businesses/small. Can i file 1040nr online Subscribe to e-news for small businesses. Can i file 1040nr online   Join the e-News for Small Businesses mailing list to receive updates, reminders, and other information useful to small business owners and self employed individuals. Can i file 1040nr online Visit the website at www. Can i file 1040nr online irs. Can i file 1040nr online gov/businesses/small and click on “Subscribe to e-News. Can i file 1040nr online ” Free tax services. Can i file 1040nr online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Can i file 1040nr online It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Can i file 1040nr online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Can i file 1040nr online Internet. Can i file 1040nr online You can access the IRS website at www. Can i file 1040nr online irs. Can i file 1040nr online gov 24 hours a day, 7 days a week, to: E-file your return. Can i file 1040nr online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Can i file 1040nr online Check the status of your refund. Can i file 1040nr online Go to www. Can i file 1040nr online irs. Can i file 1040nr online gov and click on Where's My Refund. Can i file 1040nr online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Can i file 1040nr online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Can i file 1040nr online Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can i file 1040nr online Download forms, instructions, and publications. Can i file 1040nr online Order IRS products online. Can i file 1040nr online Research your tax questions online. Can i file 1040nr online Search publications online by topic or keyword. Can i file 1040nr online View Internal Revenue Bulletins (IRBs) published in the last few years. Can i file 1040nr online Figure your withholding allowances using the withholding calculator online at www. Can i file 1040nr online irs. Can i file 1040nr online gov/individuals. Can i file 1040nr online Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Can i file 1040nr online Sign up to receive local and national tax news by email. Can i file 1040nr online Get information on starting and operating a small business. Can i file 1040nr online Phone. Can i file 1040nr online Many services are available by phone. Can i file 1040nr online Ordering forms, instructions, and publications. Can i file 1040nr online Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Can i file 1040nr online You should receive your order within 10 days. Can i file 1040nr online Asking tax questions. Can i file 1040nr online Call the IRS with your tax questions at 1-800-829-1040. Can i file 1040nr online Solving problems. Can i file 1040nr online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Can i file 1040nr online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Can i file 1040nr online Call your local Taxpayer Assistance Center for an appointment. Can i file 1040nr online To find the number, go to www. Can i file 1040nr online irs. Can i file 1040nr online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i file 1040nr online TTY/TDD equipment. Can i file 1040nr online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Can i file 1040nr online TeleTax topics. Can i file 1040nr online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Can i file 1040nr online Refund information. Can i file 1040nr online To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Can i file 1040nr online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Can i file 1040nr online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Can i file 1040nr online Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can i file 1040nr online Refunds are sent out weekly on Fridays. Can i file 1040nr online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Can i file 1040nr online Evaluating the quality of our telephone services. Can i file 1040nr online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Can i file 1040nr online One method is for a second IRS representative to listen in on or record random telephone calls. Can i file 1040nr online Another is to ask some callers to complete a short survey at the end of the call. Can i file 1040nr online Walk-in. Can i file 1040nr online Many products and services are available on a walk-in basis. Can i file 1040nr online Products. Can i file 1040nr online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i file 1040nr online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Can i file 1040nr online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Can i file 1040nr online Services. Can i file 1040nr online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Can i file 1040nr online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can i file 1040nr online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Can i file 1040nr online No appointment is necessary—just walk in. Can i file 1040nr online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Can i file 1040nr online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Can i file 1040nr online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Can i file 1040nr online All other issues will be handled without an appointment. Can i file 1040nr online To find the number of your local office, go to www. Can i file 1040nr online irs. Can i file 1040nr online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i file 1040nr online Mail. Can i file 1040nr online You can send your order for forms, instructions, and publications to the address below. Can i file 1040nr online You should receive a response within 10 days after your request is received. Can i file 1040nr online Internal Revenue Service1201 N. Can i file 1040nr online Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. Can i file 1040nr online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Can i file 1040nr online Prior-year forms, instructions, and publications. Can i file 1040nr online Tax Map: an electronic research tool and finding aid. Can i file 1040nr online Tax law frequently asked questions. Can i file 1040nr online Tax Topics from the IRS telephone response system. Can i file 1040nr online Internal Revenue Code—Title 26 of the U. Can i file 1040nr online S. Can i file 1040nr online Code. Can i file 1040nr online Fill-in, print, and save features for most tax forms. Can i file 1040nr online Internal Revenue Bulletins. Can i file 1040nr online Toll-free and email technical support. Can i file 1040nr online Two releases during the year. Can i file 1040nr online – The first release will ship the beginning of January. Can i file 1040nr online – The final release will ship the beginning of March. Can i file 1040nr online Purchase the DVD from National Technical Information Service (NTIS) at www. Can i file 1040nr online irs. Can i file 1040nr online gov/cdorders for $30 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the DVD for $30 (plus a $6 handling fee). Can i file 1040nr online Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Can i file 1040nr online The SBA also has publications and videos on a variety of business topics. Can i file 1040nr online The following briefly describes assistance provided by the SBA. Can i file 1040nr online Small Business Development Centers (SBDCs). Can i file 1040nr online   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Can i file 1040nr online Help is available when beginning, improving, or expanding a small business. Can i file 1040nr online Business Information Centers (BICs). Can i file 1040nr online   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Can i file 1040nr online BICs also offer one-on-one assistance. Can i file 1040nr online Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Can i file 1040nr online Service Corps of Retired Executives (SCORE). Can i file 1040nr online   SCORE provides small business counseling and training to current and prospective small business owners. Can i file 1040nr online SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Can i file 1040nr online SCORE also offers a variety of small business workshops. Can i file 1040nr online    Internet. Can i file 1040nr online You can visit the SBA website at www. Can i file 1040nr online sba. Can i file 1040nr online gov. Can i file 1040nr online While visiting the SBA website, you can find a variety of information of interest to small business owners. Can i file 1040nr online    Phone. Can i file 1040nr online Call the SBA Answer Desk at 1-800-UASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Can i file 1040nr online    Walk-in. Can i file 1040nr online You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Can i file 1040nr online To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Can i file 1040nr online Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Can i file 1040nr online Most of these are available from the Superintendent of Documents at the Government Printing Office. Can i file 1040nr online You can get information and order these publications and pamphlets in several ways. Can i file 1040nr online Internet. Can i file 1040nr online You can visit the GPO website at www. Can i file 1040nr online access. Can i file 1040nr online gpo. Can i file 1040nr online gov. Can i file 1040nr online Mail. Can i file 1040nr online Write to the GPO at the following address. Can i file 1040nr online Superintendent of DocumentsU. Can i file 1040nr online S. Can i file 1040nr online Government Printing OfficeP. Can i file 1040nr online O. Can i file 1040nr online Box 979050St. Can i file 1040nr online Louis, MO 63917-9000 Phone. Can i file 1040nr online Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. Can i file 1040nr online Prev  Up  Next   Home   More Online Publications