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How To File 1040x Amended Return

Freetax2012 Tax Return FormHow To Fill Out The 1040x FormE File State TaxesTax Forms 1040x2005 Tax PreparationIrs 1040x FormIrs Amendment Forms2009 Free Tax Software1040ez FormsNeed File 2010 TaxesIrs Tax Return 2011HrblockfreeFree 1040ez Tax FilingFree State TaxIrs Form 1040ez InstructionsHow Do I File My 2012 Taxes For FreeHow To File Your 2012 Tax ReturnFile Form 1040xFree Tax SitesState Income Tax ReturnsTax Return AmendmentHrblock Free File1040ez InstructionsWhere Can I File 2011 Taxes OnlineFiling Taxes As A College StudentFree Taxes For StudentsCan I File My 2011 Taxes Online FreeHow To Ammend Tax ReturnTax Return For Unemployed10 40 Ez FormComplete 1040x OnlineH And R Block Online TaxesFree 2007 Tax Software Download1040ez Forms PrintableIrs 1040ez FormFile A Free Tax Extension OnlineHr Block Taxes OnlineFile Taxes FreeFederal 1040x Instructions

How To File 1040x Amended Return

How to file 1040x amended return Publication 542 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Photographs of missing children. How to file 1040x amended return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file 1040x amended return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file 1040x amended return 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 to file 1040x amended return Introduction This publication discusses the general tax laws that apply to ordinary domestic corporations. How to file 1040x amended return It explains the tax law in plain language so it will be easier to understand. How to file 1040x amended return However, the information given does not cover every situation and is not intended to replace the law or change its meaning. How to file 1040x amended return Note. How to file 1040x amended return This publication is not revised on an annual basis. How to file 1040x amended return To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www. How to file 1040x amended return irs. How to file 1040x amended return gov/formspubs. How to file 1040x amended return Comments and suggestions. How to file 1040x amended return   We welcome your comments about this publication and your suggestions for future editions. How to file 1040x amended return   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. How to file 1040x amended return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file 1040x amended return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file 1040x amended return   You can email us at *taxforms@irs. How to file 1040x amended return gov (The asterisk must be included in the address). How to file 1040x amended return Please put “Publications Comment” on the subject line. How to file 1040x amended return You can also send us comments at www. How to file 1040x amended return irs. How to file 1040x amended return gov/formspubs/. How to file 1040x amended return Select “Comment on Tax Forms and Publications” under “Information about. How to file 1040x amended return ” Although we cannot respond individually to each comment, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file 1040x amended return Tax questions. How to file 1040x amended return   If you have a tax question, visit IRS. How to file 1040x amended return gov or call 1-800-829-1040. How to file 1040x amended return We cannot answer tax questions at either of the addresses listed above. How to file 1040x amended return Ordering forms and publications. How to file 1040x amended return   Visit www. How to file 1040x amended return irs. How to file 1040x amended return gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How to Get Tax Help, later in this publication. How to file 1040x amended return Additional forms. How to file 1040x amended return   A list of other forms and statements that a corporation may need to file is included at the end of this publication. How to file 1040x amended return Useful Items - You may want to see: Publication 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 535 Business Expenses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 925 Passive Activity and At-Risk Rules 946 How to Depreciate Property Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Migration Data

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There is a delay in the release of  the 2010–2011 state and county level migration data. During the review process, we identified some discrepancies in the data. The data are being corrected and will be released as soon as possible. We apologize for any inconvenience this delay causes to users of the information.


U.S. Population Migration Data

Migration data for the United States are based on year-to-year address changes reported on individual income tax returns filed with the IRS. They present migration patterns by State or by county for the entire United States and are available for inflows—the number of new residents who moved to a State or county and where they migrated from, and outflows—the number of residents leaving a State or county and where they went. The data are available for Filing Years 1991 through 2010 and include:

  • Number of returns filed, which approximates the number of households that migrated
  • Number of personal exemptions claimed, which approximates the number of individuals
  • Total adjusted gross income, starting with Filing Year 1995.

Important: The data used to produce migration data products come from individual income tax returns filed prior to late September of each calendar year and represent between 95 and 98 percent of total annual filings. However, since returns filed after September are not included, totals shown in migration data tables will not match analogous totals reported in other IRS statistical data products. For more information, see U.S. Population Migration Data: Strengths and Limitations

Migration Data Users Guides


Migration Data 2005–2010

Migration Data 1990–2004

Migration data for years 1990 to 2004 are available as single Zip files containing all State Excel files. Both migration inflow and outflow files are included for each state. The files are compressed using the WinZip utility and must be downloaded and extracted before viewing or loading into any application. A free WinZip utility is available, if needed.

County-to-County Migration Data

1990 to 1991  1991 to 1992  1992 to 1993  1993 to 1994  1994 to 1995  1995 to 1996  1996 to 1997  1997 to 1998  1998 to 1999  1999 to 2000  2000 to 2001  2001 to 2002  2002 to 2003  2003 to 2004

State-to-State Migration Data

1990 to 1991  1991 to 1992  1992 to 1993  1993 to 1994  1994 to 1995  1995 to 1996  1996 to 1997  1997 to 1998  1998 to 1999  1999 to 2000  2000 to 2001  2001 to 2002  2002 to 2003  2003 to 2004

Follow these steps to extract files for the entire year (all States) or for an individual State.

To extract an entire year (all States) using WinZip:

  1. Double click the Zip file to open the WinZip utility.
  2. Double click the folder.
  3. Click and drag either the Inflow and/or Outflow folder to your desktop.

OR

  1. Double click the Zip file to open the WinZip utility (NOTE: SecureZIP users should follow the following steps).
  2. Click the ‘Extract’ button. Ensure that the radio button, ‘All Files in Archive Selected’, is selected.
  3. Select a destination folder.
  4. Click the ‘Extract’ button.

To extract an individual State using WinZip:

  1. Double click the Zip file to open the WinZip utility.
  2. Double click the folder.
  3. Double click either the Inflow or Outflow folder.
  4. Click and drag the desired Excel file(s) to your desktop.

OR

  1. Double click the Zip file to open the WinZip utility (NOTE: SecureZIP users should follow the following steps).
  2. Highlight the desired Excel file(s).
  3. Click the ‘Extract’ button. Ensure that radio button, ‘Selected Files/Folder’, is selected.
  4. Select a destination folder.
  5. Click the ‘Extract’ button.


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Page Last Reviewed or Updated: 18-Dec-2013

The How To File 1040x Amended Return

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