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Fillable Form 1040x

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Fillable Form 1040x

Fillable form 1040x Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. Fillable form 1040x Puede restar la deducción estándar o las deducciones detalladas. Fillable form 1040x Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). Fillable form 1040x Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. Fillable form 1040x Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. Fillable form 1040x Table of Contents 20. Fillable form 1040x   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Fillable form 1040x Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Fillable form 1040x Personas casadas que presentan la declaración por separado. Fillable form 1040x 21. Fillable form 1040x   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Fillable form 1040x ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. Fillable form 1040x   ImpuestosIntroductionGobierno tribal de indios estadounidenses. Fillable form 1040x Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Fillable form 1040x Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Fillable form 1040x Ejemplos. Fillable form 1040x Formulario 1099-S. Fillable form 1040x Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. Fillable form 1040x   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. Fillable form 1040x Fondos procedentes de una hipoteca utilizados para negocios o inversiones. Fillable form 1040x 24. Fillable form 1040x   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Fillable form 1040x Artículos domésticos. Fillable form 1040x Deducción de más de $500. Fillable form 1040x Formulario 1098-C. Fillable form 1040x Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Fillable form 1040x Excepción 1: vehículo usado o mejorado por la organización. Fillable form 1040x Excepción 2: vehículo donado o vendido a una persona necesitada. Fillable form 1040x Deducción de $500 o menos. Fillable form 1040x Derecho al uso de los bienes. Fillable form 1040x Bienes muebles tangibles. Fillable form 1040x Intereses futuros. Fillable form 1040x Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Fillable form 1040x Mensaje de texto. Fillable form 1040x Tarjeta de crédito. Fillable form 1040x Pago telefónico. Fillable form 1040x Título de acciones. Fillable form 1040x Pagaré. Fillable form 1040x Opción. Fillable form 1040x Fondos de un préstamo. Fillable form 1040x Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. Fillable form 1040x   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Fillable form 1040x Deterioro progresivo. Fillable form 1040x Daños ocasionados por paneles de yeso (drywall) corrosivos. Fillable form 1040x Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. Fillable form 1040x   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Fillable form 1040x Cargos de estacionamiento. Fillable form 1040x Publicidad en el automóvil. Fillable form 1040x Uso compartido de automóviles. Fillable form 1040x Transporte de herramientas o instrumentos. Fillable form 1040x Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Fillable form 1040x Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Fillable form 1040x Empleados estatutarios. Fillable form 1040x Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. Fillable form 1040x   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Fillable form 1040x Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. Fillable form 1040x   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. Fillable form 1040x   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications
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    The Internet Crime Complain Center has received a significant number of recent complaints regarding Internet auction fraud involving the sale of automobiles purported to be located outside of the United States. The typical fraud involves an auction for a vehicle said to be in Europe, and for which the buyer pays with Western Union or other wire transfer mechanism. The buyer does not receive his or her automobile in these auctions, and the money is not recoverable.
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    Better Business Bureaus have issued an international alert to warn about individuals misusing the BBB and BBBOnLine trademarks to extort money from online shoppers seeking to purchase automobiles. The BBB received an inquiry from an online shopper who was searching for an automobile on cars.com. The shopper was sent an invoice by e-mail from someone posing as an escrow service that displayed a cars.com and BBBOnLine banner and listed several other BBB sites. The fraudulent e-mail invoice contains claims that the Better Business Bureau and cars.com are trusted, neutral third parties.
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The Fillable Form 1040x

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