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File free tax extension online Index A Assessment of tax, Assessment of tax. File free tax extension online Assistance (see Tax help) B Bankruptcy Code tax compliance, Bankruptcy Code Tax Compliance Requirements Returns due after filing, Tax Returns Due After the Bankruptcy Filing Returns due before chapter 13 filing, Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Bankruptcy estate, Taxes and the Bankruptcy Estate Attribute carryovers, Carrybacks from the debtor's activities. File free tax extension online Carrybacks, Carrybacks from the debtor's activities. File free tax extension online Disclosure of return information, Disclosure of bankruptcy estate's return information to debtor. File free tax extension online Employer identification number, Employer identification number. File free tax extension online , Employer identification number. File free tax extension online Estimated tax, Estimated tax – Form 1041-ES. File free tax extension online Return filing requirements, Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Separate taxable entity, Separate taxable entity. File free tax extension online Transfer of assets, Transfer of assets between debtor and bankruptcy estate. File free tax extension online C Conversion or dismissal chapter 11 case, Conversion or dismissal of chapter 11 cases. File free tax extension online Corporations, Corporations Filing requirements, Corporations Tax-free reorganizations, Tax-Free Reorganizations D Debt cancellation, Debt Cancellation Bankruptcy exclusion, Bankruptcy case exclusion. File free tax extension online Corporations, Corporations Insolvency exclusion, Insolvency exclusion. File free tax extension online Partnerships, Partnerships S corporations, S Corporations Deductions and credits, Bankruptcy Estate Deductions and Credits Administrative expenses, Administrative expenses. File free tax extension online Discharge of tax, Discharge of Unpaid Tax Disclosure of return information, Disclosure of debtor's return information to trustee. File free tax extension online , Disclosure of return information to trustee. File free tax extension online Dismissal of case Amended return, Dismissal of bankruptcy case. File free tax extension online E Election to end tax year: Form 1040, Debtor's Election To End Tax Year – Form 1040 Annualizing taxable income, Annualizing taxable income. File free tax extension online Election by spouse, Election by debtor's spouse. File free tax extension online Filing requirements, Making the Election - Filing Requirements Short tax years, Short tax years. File free tax extension online Employment taxes, Employment taxes. File free tax extension online , Employment Taxes Examination of return, Examination of return. File free tax extension online F Free tax services, How To Get Tax Help H Help (see Tax help) I Individuals in Chapter 12 or 13, Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11, Individuals in Chapter 7 or 11 Gross income chapter 11 case, Income of the estate in individual chapter 11 cases. File free tax extension online Gross income chapter 7 case, Income of the estate in individual chapter 7 cases. File free tax extension online J Jurisdiction over tax matters, Court Jurisdiction Over Tax Matters Bankruptcy Court, Bankruptcy Court Tax Court, Tax Court M More information (see Tax help) O Ordering tax return transcripts, Ordering tax transcripts and copies of returns. File free tax extension online P Partnerships, filing requirements, Partnerships Payment of tax claim, Federal Tax Claims Eighth priority taxes, Unsecured Tax Claims Second, third, fourth priority taxes, Higher priority taxes. File free tax extension online Secured tax claims, Secured tax claims. File free tax extension online Penalties, Penalties. File free tax extension online Relief from penalties, Relief from certain penalties. File free tax extension online Publications (see Tax help) R Request for prompt tax determination, Prompt Determination Requests Request for refund, Requests for refund or credit S Statute of limitations collections, Statute of limitations for collection. File free tax extension online T Tax attributes, Reduction of Tax Attributes Basis reduction, Basis. File free tax extension online , Basis Reduction Carryovers, Attribute carryovers. File free tax extension online Order of reduction, Order of reduction. File free tax extension online Reduction of, Reduction of Tax Attributes Tax help, How To Get Tax Help Tax reporting chapter 11 cases, Tax Reporting – Chapter 11 Cases Employment tax returns, Tax Reporting – Chapter 11 Cases Information returns, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. File free tax extension online Self-employment taxes, Self-employment taxes in individual chapter 11 cases. File free tax extension online Wage reporting, tax withholding, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. File free tax extension online Tax return: Form 1041, Figuring tax due. File free tax extension online Figuring tax due, Filing Requirements Payment of tax due, Payment of Tax Due When to file, When to file. File free tax extension online Taxpayer Advocate, Taxpayer Advocate Service. File free tax extension online TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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File free tax extension 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. File free tax extension online Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. File free tax extension 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. File free tax extension online 7701-3. File free tax extension 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. File free tax extension online Check your state's requirements and the federal tax regulations for further information. File free tax extension online Classification of an LLC Default classification rules. File free tax extension online   An LLC with at least two members is classified as a partnership for federal income tax purposes. File free tax extension 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). File free tax extension online Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. File free tax extension online Elected classification. File free tax extension 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. File free tax extension online After an LLC has determined its federal tax classification, it can later elect to change that classification. File free tax extension online For details, see Subsequent Elections, later. File free tax extension 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. File free tax extension online S. File free tax extension online Return of Partnership Income. File free tax extension online Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. File free tax extension online For certain purposes, members of an LLC are treated as limited partners in a limited partnership. File free tax extension 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. File free tax extension online 469-5T(e)). File free tax extension online See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. File free tax extension online Member manager. File free tax extension online   Only a member manager of an LLC can sign the partnership tax return. File free tax extension 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. File free tax extension 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. File free tax extension online If there are no elected or designated member managers, each owner is treated as a member manager. File free tax extension online Change in default classification. File free tax extension 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. File free tax extension online 7701-3(f)(2). File free tax extension 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. File free tax extension 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. File free tax extension 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. File free tax extension online Example 1. File free tax extension online Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. File free tax extension online Each holds an equal membership interest. File free tax extension online The LLC does not hold any unrealized receivables or substantially appreciated inventory. File free tax extension online Ethel sells her entire interest in the LLC to Francis for $10,000. File free tax extension online After the sale, the business is continued by the LLC, which is owned solely by Francis. File free tax extension online No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. File free tax extension online The partnership terminates when Francis buys Ethel's entire interest. File free tax extension 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. File free tax extension 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. File free tax extension 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. File free tax extension 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. File free tax extension 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). File free tax extension online See Partnership Distributions in Publication 541. File free tax extension online Example 2. File free tax extension online George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. File free tax extension online Each holds an equal membership interest. File free tax extension online The LLC does not hold any unrealized receivables or substantially appreciated inventory. File free tax extension online George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. File free tax extension online After the sale, the business is continued by the LLC, which is owned solely by Ian. File free tax extension online No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. File free tax extension online The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. File free tax extension online George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. File free tax extension 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. File free tax extension online Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. File free tax extension online   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. File free tax extension online R. File free tax extension online B. File free tax extension online 6. File free tax extension online You can find Revenue Ruling 99-6 at www. File free tax extension online irs. File free tax extension online gov/pub/irs-irbs/irb99-06. File free tax extension online pdf. File free tax extension 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. File free tax extension 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. File free tax extension online Employment tax and certain excise taxes. File free tax extension 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. File free tax extension 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. File free tax extension 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. File free tax extension online See the employment and excise tax returns for more information. File free tax extension online Self-employment tax rule for disregarded entity LLCs. File free tax extension online   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. File free tax extension 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. File free tax extension online Example 3. File free tax extension online LLC is a disregarded entity owned by Irene. File free tax extension online LLC has three employees (Kent, Patricia, and Tex) and pays wages. File free tax extension online LLC is treated as an entity separate from its owner for purposes of employment taxes. File free tax extension 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. File free tax extension 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. File free tax extension online Irene is self-employed for purposes of the self-employment tax. File free tax extension online Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. File free tax extension online Irene is not an employee of LLC for purposes of employment taxes. File free tax extension 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. File free tax extension online Irene will figure the tax due on her net earnings from self-employment on Schedule SE. File free tax extension online Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. File free tax extension online Taxpayer identification number. File free tax extension 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. File free tax extension online This includes all information returns and reporting related to income tax. File free tax extension 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. File free tax extension online   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. File free tax extension 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). File free tax extension online See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. File free tax extension online Change in default classification. File free tax extension 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. File free tax extension online 7701-3(f)(2). File free tax extension 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. File free tax extension 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. File free tax extension 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. File free tax extension online Example 4. File free tax extension 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. File free tax extension online Alain does not contribute any portion of the $5,000 to the LLC. File free tax extension online Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. File free tax extension online The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. File free tax extension 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. File free tax extension 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. File free tax extension online Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. File free tax extension online Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. File free tax extension online Example 5. File free tax extension 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. File free tax extension online The LLC uses all of the contributed cash in its business. File free tax extension online Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. File free tax extension online The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. File free tax extension online Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. File free tax extension online Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. File free tax extension online Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. File free tax extension online   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. File free tax extension online R. File free tax extension online B. File free tax extension online 8. File free tax extension online You can find Revenue Ruling 99-5 at www. File free tax extension online irs. File free tax extension online gov/pub/irs-irbs/irb99-06. File free tax extension online pdf. File free tax extension 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. File free tax extension online File Form 8832, Entity Classification Election, to elect classification as a C corporation. File free tax extension online File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. File free tax extension 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. File free tax extension online By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. File free tax extension 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. File free tax extension online Example 6. File free tax extension online Classification as a corporation without an S election. File free tax extension online Wanda and Sylvester are members of an LLC. File free tax extension 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. File free tax extension online The LLC must file Form 8832. File free tax extension online Example 7. File free tax extension online Classification as a corporation with an S election. File free tax extension online Evelyn and Carol are members of an LLC. File free tax extension online They agree that the LLC should be classified as an S corporation. File free tax extension online The LLC must file Form 2553 instead of Form 8832. File free tax extension online If the LLC is classified as a corporation, it must file a corporation income tax return. File free tax extension 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). File free tax extension 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. File free tax extension online Corporations generally file either: Form 1120, U. File free tax extension online S. File free tax extension online Corporation Income Tax Return; or Form 1120S, U. File free tax extension online S. File free tax extension online Income Tax Return for an S Corporation. File free tax extension online For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. File free tax extension online For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. File free tax extension online S. File free tax extension online Income Tax Return for an S Corporation. File free tax extension online Subsequent Elections An LLC can elect to change its classification. File free tax extension 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. File free tax extension 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. File free tax extension online For more information and exceptions, see Regulations section 301. File free tax extension online 7701-3(c) and the Form 8832 instructions. File free tax extension 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. File free tax extension online Partnership to corporation. File free tax extension 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. File free tax extension online   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. File free tax extension online Corporation to partnership. File free tax extension 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. File free tax extension online   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. File free tax extension online Corporation to disregarded entity. File free tax extension 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. File free tax extension online   For more information, see Distributions to Shareholders in Publication 542. File free tax extension online Disregarded entity to corporation. File free tax extension 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. File free tax extension online   For more information, see Property Exchanged for Stock in Publication 542. File free tax extension 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. File free tax extension 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. File free tax extension online By selecting the method that is best for you, you will have quick and easy access to tax help. File free tax extension online Contacting your Taxpayer Advocate. File free tax extension 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. File free tax extension 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. File free tax extension 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. File free tax extension 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. File free tax extension online For more information, go to www. File free tax extension online irs. File free tax extension online gov/advocate. File free tax extension online Low Income Taxpayer Clinics (LITCs). File free tax extension 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. File free tax extension online The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. File free tax extension online Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. File free tax extension online It is available at www. File free tax extension online irs. File free tax extension online gov or at your local IRS office. File free tax extension online Small business workshops. File free tax extension online   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. File free tax extension online Workshops are sponsored and presented by IRS partners who are federal tax specialists. File free tax extension online Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. File free tax extension online Although most are free, some workshops have fees associated with them. File free tax extension online Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. File free tax extension online   For more information, visit www. File free tax extension online irs. File free tax extension online gov/businesses/small. File free tax extension online Subscribe to e-news for small businesses. File free tax extension 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. File free tax extension online Visit the website at www. File free tax extension online irs. File free tax extension online gov/businesses/small and click on “Subscribe to e-News. File free tax extension online ” Free tax services. File free tax extension online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. File free tax extension 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. File free tax extension online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File free tax extension online Internet. File free tax extension online You can access the IRS website at www. File free tax extension online irs. File free tax extension online gov 24 hours a day, 7 days a week, to: E-file your return. File free tax extension online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File free tax extension online Check the status of your refund. File free tax extension online Go to www. File free tax extension online irs. File free tax extension online gov and click on Where's My Refund. File free tax extension 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. File free tax extension online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File free tax extension 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. File free tax extension online Download forms, instructions, and publications. File free tax extension online Order IRS products online. File free tax extension online Research your tax questions online. File free tax extension online Search publications online by topic or keyword. File free tax extension online View Internal Revenue Bulletins (IRBs) published in the last few years. File free tax extension online Figure your withholding allowances using the withholding calculator online at www. File free tax extension online irs. File free tax extension online gov/individuals. File free tax extension online Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. File free tax extension online Sign up to receive local and national tax news by email. File free tax extension online Get information on starting and operating a small business. File free tax extension online Phone. File free tax extension online Many services are available by phone. File free tax extension online Ordering forms, instructions, and publications. File free tax extension online Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. File free tax extension online You should receive your order within 10 days. File free tax extension online Asking tax questions. File free tax extension online Call the IRS with your tax questions at 1-800-829-1040. File free tax extension online Solving problems. File free tax extension online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File free tax extension online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File free tax extension online Call your local Taxpayer Assistance Center for an appointment. File free tax extension online To find the number, go to www. File free tax extension online irs. File free tax extension online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File free tax extension online TTY/TDD equipment. File free tax extension online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File free tax extension online TeleTax topics. 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