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Fill state taxes free Publication 561 - Additional Material Table of Contents Tax Publications for Individual Taxpayers and Commonly Used Tax Forms Tax Publications for Individual Taxpayers and Commonly Used Tax Forms. Fill state taxes free  Summary: This is a listing of tax publications and commonly used tax forms. Fill state taxes free The text states:Tax Publications for Individual Taxpayers. Fill state taxes free  See How to Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Fill state taxes free General Guides. Fill state taxes free   1--Your Rights as a Taxpayer 17--Your Federal Income Tax (For Individuals) 334--Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509--Tax Calendars for 2007 553--Highlights of 2006 Tax Changes 910--IRS Guide to Free Tax Services Specialized Publications. Fill state taxes free   3--Armed Forces' Tax Guide 54--Tax Guide for U. Fill state taxes free S. Fill state taxes free Citizens and Residents Aliens Abroad 225--Farmer's Tax Guide 463--Travel, Entertainment, Gift, and Car Expenses 501--Exemptions, Standard Deduction, and Filing Information 502--Medical and Dental Expenses 503--Child and Dependent Care Expenses 504--Divorced or Separated Individuals 505--Tax Withholding and Estimated Tax 514--Foreign Tax Credit for Individuals 516--U. Fill state taxes free S. Fill state taxes free Government Civilian Employees Stationed Abroad 517--Social Security and Other Information for Members of the Clergy and Religious Workers 519--U. Fill state taxes free S. Fill state taxes free Tax Guide for Aliens 520--Scholarships and Fellowships 521--Moving Expenses 523--Selling Your Home 524--Credit for the Elderly or the Disabled 525--Taxable and Nontaxable Income 526--Charitable Contributions 527--Residential Rental Property 529--Miscellaneous Deductions 530--Tax Information for First-Time Homeowners 531--Reporting Tip Income 536--Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537--Installment Sales 541--Partnerships 544--Sales and Other Dispositions of Assets 547--Casualties, Disasters, and Thefts 550--Investment Income and Expenses 551--Basis of Assets 552--Recordkeeping for Individuals 554--Older Americans' Tax Guide 555--Community Property 556--Examination of Returns, Appeal Rights, and Claims for Refund 559--Survivors, Executors, and Administrators 561--Determining the Value of Donated Property 564--Mutual Fund Distributions 570--Tax Guide for Individuals With Income From U. Fill state taxes free S. Fill state taxes free Possessions 571--Tax-Sheltered Annuity Plans (403(b) Plans) 575--Pension and Annuity Income 584--Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587--Business Use of Your Home (Including Use by Daycare Providers) 590--Individual Retirement Arrangements (IRAs) 593--Tax Highlights for U. Fill state taxes free S. Fill state taxes free Citizens and Residents Going Abroad 594--What You Should Know About the IRS Collection Process 596--Earned Income Credit (EIC) 721--Tax Guide to U. Fill state taxes free S. Fill state taxes free Civil Service Retirement Benefits 901--U. Fill state taxes free S. Fill state taxes free Tax Treaties 907--Tax Highlights for Persons with Disabilities 908--Bankruptcy Tax Guide 915--Social Security and Equivalent Railroad Retirement Benefits 919--How Do I Adjust My Tax Withholding? 925--Passive Activity and At-Risk Rules 926--Household Employer's Tax Guide 929--Tax Rules for Children and Dependents 936--Home Mortgage Interest Deduction 946--How to Depreciate Property 947--Practice Before the IRS and Power of Attorney 950--Introduction to Estate and Gift Taxes 967--The IRS Will Figure Your Tax 969--Health Savings Accounts and Other Tax-Favored Health Plans 970--Tax Benefits for Education 971--Innocent Spouse Relief 972--Child Tax Credit 1542--Per Diem Rates 1544--Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546--The Taxpayer Advocate Service of the IRS - How to Get Help With Unresolved Tax Problems Spanish Language Publications. Fill state taxes free   1SP--Derechos del Contribuyente 579SP--Cómo Preparar la Declaración de Impuesto Federal 594SP--Que es lo que Debemos Saber sobre el Proceso de Cobro del IRS 596SP--Crédito por Ingreso del Trabajo 850--English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP--Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax Forms. Fill state taxes free  See How To Get Tax Help for a variety of ways to get forms, including by computer, fax, phone, and mail. Fill state taxes free 1040--U. Fill state taxes free S. Fill state taxes free Individual Income Tax Return Schedule A&B--Itemized Deductions & Interest and Ordinary Dividends Schedule C--Profit or Loss From Business Schedule C-EZ--Net Profit From Business Schedule D--Capital Gains and Losses Schedule D-1--Continuation Sheet for Schedule D Schedule E--Supplemental Income and Loss Schedule EIC--Earned Income Credit Schedule F--Profit or Loss From Farming Schedule H--Household Employment Taxes Schedule J--Income Averaging for Farmers and Fishermen Schedule R--Credit for the Elderly or the Disabled Schedule SE--Self-Employment Tax 1040A--U. Fill state taxes free S. Fill state taxes free Individual Income Tax Return Schedule 1--Interest and Ordinary Dividends for Form 1040A Filers Schedule 2--Child and Dependent Care Expenses for Form 1040A Filers Schedule 3--Credit for the Elderly or the Disabled for Form 1040A Filers 1040EZ--Income Tax Return for Single and Joint Filers With No Dependents 1040-ES--Estimated Tax for Individuals 1040X--Amended U. Fill state taxes free S. Fill state taxes free Individual Income Tax Return 2106--Employee Business Expenses 2106-EZ--Unreimbursed Employee Business Expenses 2210--Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441--Child and Dependent Care Expenses 2848--Power of Attorney and Declaration of Representative 3903--Moving Expenses 4562--Depreciation and Amortization 4868--Application for Automatic Extension of Time To File U. Fill state taxes free S. Fill state taxes free Individual Income Tax Return 4952--Investment Interest Expense Deduction 5329--Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251--Alternative Minimum Tax--Individuals 8283--Noncash Charitable Contributions 8582--Passive Activity Loss Limitations 8606--Nondeductible IRAs 8812--Additional Child Tax Credit 8822--Change of Address 8829--Expenses for Business Use of Your Home 8863--Education Credits 9465--Installment Agreement Request Prev  Up  Next   Home   More Online Publications
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Update: Effect of Sequestration on Certain State & Local Government Filers of Form 8038-CP

Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments to certain state and local government filers claiming refundable credits under section 6431 of the Internal Revenue Code applicable to certain qualified bonds are subject to sequestration. This means that refund payments processed on or after October 1, 2013 and on or before September 30, 2014 will be reduced by the fiscal year 2014 sequestration rate of 7.2 percent, irrespective of when the amounts claimed by an issuer on any Form 8038-CP was filed with the IRS. The sequestration reduction rate will be applied unless and until a law is enacted that cancels or otherwise impacts the sequester, at which time the sequestration reduction rate is subject to change.

These reductions apply to Build America Bonds, Qualified School Construction Bonds, Qualified Zone Academy Bonds, New Clean Renewable Energy Bonds, and Qualified Energy Conservation Bonds for which the issuer elected to receive a direct credit subsidy pursuant to section 6431.  Issuers should complete Form 8038-CP in the manner provided by the Form 8038-CP Instructions, and affected issuers will be notified through correspondence that a portion of their requested payment was subject to the sequester reduction.  Issuers should use this correspondence to identify the portion(s) of amounts requested that were subject to the sequester reduction.

Issuers with any questions about the status of refunds claimed on Form 8038-CP, including any sequester reduction, should contact IRS Customer Account Services at 1-877-829-5500.

Click here to see the FY2013 article.

Page Last Reviewed or Updated: 26-Mar-2014

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