File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Irs File Extension

Taxes Online FreeHow Do I File Taxes From 2009Military State TaxForm 1040a Tax TablesFile Tax Extension Online FreeTax Forms Federal And State1040ez Printable Tax FormsHow Do I File Taxes As A Student1040 Ez 2013 Tax FormBest Online Tax Software For MilitaryCan I File My 2012 Taxes Online NowIrs Forms 1040ez 2012Free Electronic Tax Filing1040ez Free File2012 Amended 1040xHow To File State Taxes OnlyFree Tax Extension Online2010 Tax ActFile 1040ez ElectronicallyE File My State Taxes For FreeHow To File 2010 TaxesFree State Tax FilingsFree Online Tax FilingTurbotax LoginH & R Block Free FilingHttps Efile State Tax FreeTax Returns 2011Form 1040ez Instructions 2013Can Ie File 2011 TaxesOnline Tax FilingFederal TaxesFree State Tax Filing 2013How Far Back Can I Amend My Taxes2013 Income Tax Forms 1040 EzNeed To Amend 2011 Tax ReturnFile Taxes Online Free State2011 1040Where To File Tax Return 2012MyfreetaxTax Form For College Students

Irs File Extension

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

Filing Past Due Tax Returns

Español

File all tax returns that are due, regardless of whether or not you can pay in full. File your past due return the same way and to the same location where you would file an on-time return. 

If you have received a notice, make sure to send your past due return to the location indicated on the notice you received.

Why you should file your past due return now

Avoid interest and penalties

File your past due return and pay now to limit interest charges and late payment penalties.

Claim a refund

You risk losing your refund if you don't file your return. If you are due a refund for withholding or estimated taxes, you must file your return to claim it within 3 years of the return due date. The same rule applies to a right to claim tax credits such as the Earned Income Credit.

We hold income tax refunds in cases where our records show that one or more income tax returns are past due. We hold them until we get the past due return or receive an acceptable reason for not filing a past due return.

Protect Social Security benefits

If you are self-employed and do not file your federal income tax return, any self-employment income you earned will not be reported to the Social Security Administration and you will not receive credits toward Social Security retirement or disability benefits.

Avoid issues obtaining loans

Loan approvals may be delayed if you don't file your return. Copies of filed tax returns must be submitted to financial institutions, mortgage lenders/brokers, etc., whenever you want to buy or refinance a home, get a loan for a business, or apply for federal aid for higher education.

If you owe more than you can pay

If you cannot pay what you owe, you can request an additional 60-120 days to pay your account in full through the Online Payment Agreement application or by calling 800-829-1040; no user fee will be charged. If you need more time to pay, you can request an installment agreement or you may qualify for an offer in compromise.

What if you don’t file voluntarily

Substitute Return 

If you fail to file, we may file a substitute return for you. This return might not give you credit for deductions and exemptions you may be entitled to receive. We will send you a Notice of Deficiency CP3219N (90-day letter) proposing a tax assessment. You will have 90 days to file your past due tax return or file a petition in Tax Court. If you do neither, we will proceed with our proposed assessment. If you have received notice CP3219N you can not request an extension to file. 

If any of the income listed is incorrect, you may do the following:

  • Contact us at 1-866-681-4271 to let us know.
  • Contact the payer (source) of the income to request a corrected Form W-2 or 1099.
  • Attach the corrected forms when you send us your completed tax returns.

If the IRS files a substitute return, it is still in your best interest to file your own tax return to take advantage of any exemptions, credits and deductions you are entitled to receive. The IRS will generally adjust your account to reflect the correct figures.

Collection and enforcement actions

The return we prepare for you (our proposed assessment) will lead to a tax bill, which, if unpaid, will trigger the collection process. This can include such actions as a levy on your wages or bank account or the filing of a notice of federal tax lien.

If you repeatedly do not file, you could be subject to additional enforcement measures, such as additional penalties and/or criminal prosecution.

Help filing your past due return

For filing help, call 1-800-829-1040 or 1-800-829-4059 for TTY/TDD. If you need income information to help prepare a past due return, call the toll-free number at 1-866-681-4271, or contact your employer or payer.

Get our online tax forms and instructions to file your past due return, or order them by calling 1-800-Tax-Form (1-800-829-3676) or 1-800-829-4059 for TTY/TDD. 

If you are experiencing a hardship and you can’t file your past due return, you can call or write your local Taxpayer Advocate Office for your state.

Already filed your past due return

If you received a notice, you should send us a copy of the past due return to the indicated address.

It takes approximately 6 weeks for us to process an accurately completed past due tax return.

Page Last Reviewed or Updated: 16-Sep-2013

The Irs File Extension

Irs file extension Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. Irs file extension Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. Irs file extension Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. Irs file extension Qualified joint interest, Qualified joint interest. Irs file extension Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. Irs file extension Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. Irs file extension Nonresident alien, Nonresident alien beneficiary. Irs file extension Reporting distributions, How and When To Report Successor, Successor beneficiary. Irs file extension Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. Irs file extension Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. Irs file extension Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Irs file extension Credit Child tax, Child tax credit. Irs file extension Earned income, Earned income credit. Irs file extension Elderly or disabled, Credit for the elderly or the disabled. Irs file extension Final return for decedent, Credits General business, General business tax credit. Irs file extension D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. Irs file extension Public safety officers, Death benefits. Irs file extension Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. Irs file extension Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. Irs file extension Not treated as bequests, Distributions not treated as bequests. Irs file extension Property, in kind, Property distributed in kind. Irs file extension E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Irs file extension Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. Irs file extension Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. Irs file extension , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. Irs file extension Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. Irs file extension Extension to file Form 1041, Extension of time to file. Irs file extension F Fiduciary relationship, Notice of fiduciary relationship. Irs file extension Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. Irs file extension 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Irs file extension 4810, Form 4810. Irs file extension 56, Notice of fiduciary relationship. Irs file extension 6251, Form 6251. Irs file extension 706, Estate and Gift Taxes SS–4, Identification number. Irs file extension Free tax services, Free help with your tax return. Irs file extension Funeral expenses, Funeral expenses. Irs file extension G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. Irs file extension Income Community, Community Income Distributable net income, Distributable net income. Irs file extension Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. Irs file extension Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. Irs file extension Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. Irs file extension , Installment obligations. Irs file extension Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. Irs file extension Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. Irs file extension Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. Irs file extension P Partnership income, Partnership Income, Partnership income. Irs file extension Penalty Information returns, Penalty. Irs file extension Substantial valuation misstatement, Valuation misstatements. Irs file extension Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. Irs file extension , Penalty. Irs file extension Prompt assessment, request, Request for prompt assessment (charge) of tax. Irs file extension Public safety officers, death benefits, Death benefits. Irs file extension Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. Irs file extension Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. Irs file extension S Separate shares rule, Separate shares rule. Irs file extension Suggestions, Comments and suggestions. Irs file extension Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). Irs file extension Individuals, Alternative minimum tax (AMT). Irs file extension Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. Irs file extension , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Irs file extension Self-employment, Self-employment tax. Irs file extension Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. Irs file extension Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. Irs file extension Prev  Up     Home   More Online Publications