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Irs Form 1040ez Fillable

Filing State Taxes OnlineFile Amended ReturnHow To Amend My TaxesRevised Tax ReturnDownload State Tax Forms FreeFree Tax Extension2011 Tax Forms 1040aForm 1040ez InstructionsReview Tax Act 2010H&r Block Free State Tax Filing1040nr Form 2012Www Irs Gov FreefileFile State And Federal Taxes Online FreeHrblock Free FileEfile Tax ReturnCan You Efile A 1040xFree File Taxes On LineState Tax E FileFillable Form 1040ez1090ezHow To File State Return For FreeAmend Income Tax ReturnIrs 2011 Amended Tax ReturnWhen Can I File My 2011 TaxesFree 1040ez FormEfile 1040x OnlineIs It Too Late To File 2012 Tax ReturnFile Taxes 2010File An Amended Tax Return For 2012Federal Tax Forms 2012What Is 1040xForm 1040nr-ezStudent Tax ReturnsI Need To Find A Place On Line To File Back Taxes1040x Amended Tax ReturnState Tax Return Online1040 Ez Turbo Tax1040x H&r BlockAmended Return 1040xFiling Taxes For 2011

Irs Form 1040ez Fillable

Irs form 1040ez fillable 3. Irs form 1040ez fillable   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. Irs form 1040ez fillable Deductible contribution. Irs form 1040ez fillable Nondeductible contribution. Irs form 1040ez fillable You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). Irs form 1040ez fillable Some adjustments to income follow. Irs form 1040ez fillable Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. Irs form 1040ez fillable Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. Irs form 1040ez fillable See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. Irs form 1040ez fillable Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Irs form 1040ez fillable For more details, see Publication 535, Business Expenses. Irs form 1040ez fillable Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). Irs form 1040ez fillable For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. Irs form 1040ez fillable Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). Irs form 1040ez fillable Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. Irs form 1040ez fillable Alimony payments (Form 1040, line 31a). Irs form 1040ez fillable For more information, see Publication 504, Divorced or Separated Individuals. Irs form 1040ez fillable There are other items you can claim as adjustments to income. Irs form 1040ez fillable These adjustments are discussed in your tax return instructions. Irs form 1040ez fillable Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. Irs form 1040ez fillable A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. Irs form 1040ez fillable Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . Irs form 1040ez fillable For more detailed information, see Publication 590. Irs form 1040ez fillable Contributions. Irs form 1040ez fillable   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. Irs form 1040ez fillable Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. Irs form 1040ez fillable    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. Irs form 1040ez fillable Do not report this interest on your tax return as tax-exempt interest. Irs form 1040ez fillable General limit. Irs form 1040ez fillable   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. Irs form 1040ez fillable Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). Irs form 1040ez fillable Contributions to Kay Bailey Hutchison Spousal IRAs. Irs form 1040ez fillable   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. Irs form 1040ez fillable For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. Irs form 1040ez fillable Deductible contribution. Irs form 1040ez fillable   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. Irs form 1040ez fillable However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Irs form 1040ez fillable Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. Irs form 1040ez fillable For more information, see Limit if Covered by Employer Plan in Publication 590. Irs form 1040ez fillable Nondeductible contribution. Irs form 1040ez fillable   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Irs form 1040ez fillable You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. Irs form 1040ez fillable    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). Irs form 1040ez fillable Prev  Up  Next   Home   More Online Publications
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Understanding your CP21I Notice

We made changes to your tax return for the tax year specified on the notice for Individual
Retirement Arrangement (IRA) taxes. You owe money on your taxes as a result
of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Feb-2014

The Irs Form 1040ez Fillable

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