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How Do You Amend Your Taxes

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How Do You Amend Your Taxes

How do you amend your taxes Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. How do you amend your taxes Tax questions. How do you amend your taxes Useful Items - You may want to see: Reminders Future developments. How do you amend your taxes  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. How do you amend your taxes irs. How do you amend your taxes gov/pub536. How do you amend your taxes Photographs of missing children. How do you amend your taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How do you amend your taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How do you amend your taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How do you amend your taxes Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). How do you amend your taxes An NOL year is the year in which an NOL occurs. How do you amend your taxes You can use an NOL by deducting it from your income in another year or years. How do you amend your taxes What this publication covers. How do you amend your taxes   This publication discusses NOLs for individuals, estates, and trusts. How do you amend your taxes It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. How do you amend your taxes To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. How do you amend your taxes A loss from operating a business is the most common reason for an NOL. How do you amend your taxes Partnerships and S corporations generally cannot use an NOL. How do you amend your taxes However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. How do you amend your taxes Keeping records. How do you amend your taxes   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. How do you amend your taxes    You should attach all required documents to the Form 1045 or Form 1040X. How do you amend your taxes For details, see the instructions for Form 1045 or Form 1040X. How do you amend your taxes What is not covered in this publication?   The following topics are not covered in this publication. How do you amend your taxes Bankruptcies. How do you amend your taxes See Publication 908, Bankruptcy Tax Guide. How do you amend your taxes NOLs of corporations. How do you amend your taxes See Publication 542, Corporations. How do you amend your taxes Section references. How do you amend your taxes   Section references are to the Internal Revenue Code unless otherwise noted. How do you amend your taxes Comments and suggestions. How do you amend your taxes   We welcome your comments about this publication and your suggestions for future editions. How do you amend your taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How do you amend your taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How do you amend your taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do you amend your taxes   You can send your comments from www. How do you amend your taxes irs. How do you amend your taxes gov/formspubs/. How do you amend your taxes Click on “More Information. How do you amend your taxes ” and then on “Comment on Tax Forms and Publications. How do you amend your taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How do you amend your taxes Ordering forms and publications. How do you amend your taxes   Visit www. How do you amend your taxes irs. How do you amend your taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How do you amend your taxes Internal Revenue Service 1201 N. How do you amend your taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How do you amend your taxes   If you have a tax question, check the information available on IRS. How do you amend your taxes gov or call 1-800-829-1040. How do you amend your taxes We cannot answer tax questions sent to either of the above addresses. How do you amend your taxes Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. How do you amend your taxes S. How do you amend your taxes Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. 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Buy Safe Toys

If you plan to buy toys for the kids in your life, choose age-appropriate toys and look for labels with safety advice. For young children, avoid toys with small parts, sharp edges, and electric toys that can heat up. Always purchase safety gear in addition to sports-related gifts or ride-on toys, such as bicycles or skateboards. Get additional toy safety tips from the Consumer Product Safety Commission (PDF).

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Celebrate on a Budget

The holidays can be expensive, but you don't have to break the bank to celebrate. Take a few minutes to decide how much you can afford to spend on gifts, travel, parties, decorations, and other holiday expenses. Once you've created a spending plan, keep track of your purchases. 

Shopping online can help you stick to a budget as you'll avoid the temptation of store displays and may be able to use coupons and promotion codes. Before you buy, look for free shipping offers; check ordering deadlines to ensure that your gifts will arrive on time; and read the return policy.

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Give the Gift of Service

Sometimes the greatest gift you can give to others is service. Studies show that reading to a child just three hours a week significantly improves his or her reading skills. If you help out at a local soup kitchen or food bank, you are directly providing meals to hungry individuals.

Find volunteer opportunities in your area, or create your own and recruit others.

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Find Seasonal Employment

Even in a tough economy, businesses need extra help around the holidays. Seasonal employment can help supplement your income and potentially lead to a permanent position. If you need to update your resume, check out resume and interview tips to help you stand out in the job market. Get online tools and resources to help with your job search.

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Get Through the Holiday Blues

The holidays aren't joyous for everyone. This time of year can bring stress and feelings of loneliness. Exercise, focusing on positive relationships, and doing things that you find rewarding can help with depression. Get tips on what to do if you feel depressed. Keep in mind that winter depression could be a sign of seasonal affective disorder (SAD), which may be caused by the lack of sunlight. Treatment for SAD is much like other forms of depression, but also involves light therapy.

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Be Safe and Save Money with LED Lights

Electricity bills can grow during the holidays if you decorate with strings of lights. Consider switching to LED (light-emitting diode) holiday lights to save energy and money. In addition to the energy and cost savings, LED lights are much cooler than incandescent bulbs, reducing the risk of fires.

Every holiday season, fires claim lives and cost millions in damage. To prevent holiday fires in your home, use nonflammable decorations; do not overload electrical sockets; regularly water Christmas trees; and avoid the use of lit candles. As you should do year-round, ensure that your smoke alarms are working.

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Pay Attention to Food Portions and Exercise

The holidays are a wonderful time to celebrate with family and friends, but celebrations sometimes involve over-indulging in sweet treats and heavy foods. Even if you only gain one or two pounds during the holidays, these gains can add up over the years. The holidays are probably not the ideal time to try to lose weight, but you can take steps to maintain your weight.

Read 10 tips on how to enjoy your food, but eat less of it (PDF) and learn how to make exercise and physical activity a regular part of your day.

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Pack for Hassle-Free Air Travel

You can get through the airport security line faster by traveling with unwrapped gifts and following the "3-1-1 rule" when carrying on liquids. You may have favorite liquid food items (like cranberry sauce or special dips) that you want to share during the holidays, but it's best to put such items in your checked bag or ship them ahead of time. If you need last-minute information about what you can and can't bring through security, use the My TSA app or mobile website. Get more helpful hints for holiday travelers.

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Reduce Holiday Waste

The holiday season includes many opportunities to reduce waste, recycle, and reuse items. Did you know that about 40 percent of all battery sales occur during the holiday season? Consider buying rechargeable batteries (and a charger) for electronic gifts to help reduce the amount of harmful materials thrown away. After the holidays, look for ways to recycle your tree instead of sending it to a landfill. If you plan to send greeting cards, consider purchasing ones that are made of recycled paper or sending electronic greetings.

Get more ideas on how to reduce waste, save money, and help the environment.

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Keep Food Safe

Holiday buffets are convenient ways to entertain a crowd, but leaving food out for long periods of time can invite bacteria that cause foodborne illness. To keep your holiday foods safe, cook them thoroughly; use shallow containers; never leave them sitting out for more than two hours; and keep them at the appropriate temperature. Get more food safety tips to help keep your guests healthy.

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The How Do You Amend Your Taxes

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