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Myfreetax 4. Myfreetax Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Myfreetax You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Myfreetax If you have a choice, you should use the method that gives you the lower tax. Myfreetax Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Myfreetax Generally, the standard deduction amounts are adjusted each year for inflation. Myfreetax In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Myfreetax Persons not eligible for the standard deduction. Myfreetax Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Myfreetax You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Myfreetax If you are a nonresident alien who is married to a U. Myfreetax S. Myfreetax citizen or resident alien at the end of the year, you can choose to be treated as a U. Myfreetax S. Myfreetax resident. Myfreetax See Publication 519, U. Myfreetax S. Myfreetax Tax Guide for Aliens. Myfreetax If you make this choice, you can take the standard deduction. Myfreetax Decedent's final return. Myfreetax The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Myfreetax However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Myfreetax Higher standard deduction for age (65 or older). Myfreetax If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Myfreetax You are considered age 65 on the day before your 65th birthday. Myfreetax Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Myfreetax Higher standard deduction for blindness. Myfreetax If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Myfreetax You qualify for this benefit if you are totally or partly blind. Myfreetax Not totally blind. Myfreetax If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Myfreetax If your eye condition will never improve beyond these limits, the statement should include this fact. Myfreetax You must keep the statement in your records. Myfreetax If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Myfreetax Spouse 65 or older or blind. Myfreetax You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Myfreetax You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Myfreetax Example. Myfreetax This example illustrates how to determine your standard deduction using Worksheet 4-1. Myfreetax Bill and Lisa are filing a joint return for 2013. Myfreetax Both are over age 65. Myfreetax Neither is blind, and neither can be claimed as a dependent. Myfreetax They do not itemize deductions, so they use Worksheet 4-1. Myfreetax Because they are married filing jointly, they enter $12,200 on line 1. Myfreetax They check the “No” box on line 2, so they also enter $12,200 on line 4. Myfreetax Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Myfreetax They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Myfreetax Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Myfreetax However, the standard deduction may be higher if the individual is 65 or older or blind. Myfreetax If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Myfreetax Worksheet 4-1. Myfreetax 2013 Standard Deduction Worksheet Caution. Myfreetax If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Myfreetax If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Myfreetax Put the total number of boxes checked in box c and go to line 1. Myfreetax a. Myfreetax You Born before January 2, 1949 Blind b. Myfreetax Your spouse, if claiming spouse's exemption Born before January 2, 1949 Blind c. Myfreetax Total boxes checked 1. Myfreetax Enter the amount shown below for your filing status. Myfreetax Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950 1. Myfreetax 2. Myfreetax Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return? No. Myfreetax Skip line 3; enter the amount from line 1 on line 4. Myfreetax Yes. Myfreetax Go to line 3. Myfreetax 3. Myfreetax Is your earned income* more than $650? Yes. Myfreetax Add $350 to your earned income. Myfreetax Enter the total 3. Myfreetax No. Myfreetax Enter $1,000 4. Myfreetax Enter the smaller of line 1 or line 3 4. Myfreetax 5. Myfreetax If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Myfreetax Enter the result here. Myfreetax Otherwise, enter -0- 5. Myfreetax 6. Myfreetax Add lines 4 and 5. Myfreetax This is your standard deduction for 2013. Myfreetax 6. Myfreetax * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Myfreetax It also includes any amount received as a scholarship that you must include in your income. Myfreetax Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Myfreetax Itemized Deductions Some individuals should itemize their deductions because it will save them money. Myfreetax Others should itemize because they do not qualify for the standard deduction. Myfreetax See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Myfreetax You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Myfreetax For more information, see Overall limitation, later. Myfreetax Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Myfreetax You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Myfreetax 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Myfreetax See the Schedule A (Form 1040) instructions for more information. Myfreetax Overall limitation. Myfreetax You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Myfreetax If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Myfreetax Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Myfreetax Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Myfreetax For more information, see the following discussions of selected items, which are presented in alphabetical order. Myfreetax A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Myfreetax Table 4-1. Myfreetax Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Myfreetax ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Myfreetax ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Myfreetax Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Myfreetax Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Myfreetax 5% of your adjusted gross income if you or your spouse is age 65 or older). Myfreetax What to include. Myfreetax Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Myfreetax If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Myfreetax If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Myfreetax You can include medical expenses you charge to your credit card in the year the charge is made. Myfreetax It does not matter when you actually pay the amount charged. Myfreetax Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Myfreetax Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Myfreetax Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Myfreetax Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Myfreetax Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Myfreetax Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Myfreetax This is a personal expense that is not deductible. Myfreetax However, you may be able to include certain expenses paid to a person providing nursing-type services. Myfreetax For more information, see Nursing Services , later. Myfreetax Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Myfreetax For more information, see Qualified long-term care services under Long-Term Care, later. Myfreetax Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Myfreetax This includes amounts paid for meals and lodging. Myfreetax Also, see Meals and Lodging , later. Myfreetax Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Myfreetax Qualified long-term care services. Myfreetax Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Myfreetax Chronically ill individual. Myfreetax An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Myfreetax He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Myfreetax Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Myfreetax He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Myfreetax Maintenance and personal care services. Myfreetax Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Myfreetax Qualified long-term care insurance contracts. Myfreetax A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Myfreetax The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Myfreetax The amount of qualified long-term care premiums you can include is limited. Myfreetax You can include the following as medical expenses on Schedule A (Form 1040). Myfreetax Qualified long-term care premiums up to the following amounts. Myfreetax Age 40 or under – $360. Myfreetax Age 41 to 50 – $680. Myfreetax Age 51 to 60 – $1,360. Myfreetax Age 61 to 70 – $3,640. Myfreetax Age 71 or over – $4,550. Myfreetax Unreimbursed expenses for qualified long-term care services. Myfreetax Note. Myfreetax The limit on premiums is for each person. Myfreetax Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Myfreetax You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Myfreetax You can include the cost of such lodging while away from home if all of the following requirements are met. Myfreetax The lodging is primarily for, and essential to, medical care. Myfreetax The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Myfreetax The lodging is not lavish or extravagant under the circumstances. Myfreetax There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Myfreetax The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Myfreetax You can include lodging for a person traveling with the person receiving the medical care. Myfreetax For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Myfreetax (Meals are not included. Myfreetax ) Nursing home. Myfreetax You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Myfreetax This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Myfreetax Do not include the cost of meals and lodging if the reason for being in the home is personal. Myfreetax However, you can include in medical expenses the part of the cost that is for medical or nursing care. Myfreetax Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Myfreetax Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Myfreetax If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Myfreetax The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Myfreetax Medicare Part A. Myfreetax If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Myfreetax The payroll tax paid for Medicare Part A is not a medical expense. Myfreetax If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Myfreetax In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Myfreetax Medicare Part B. Myfreetax Medicare Part B is a supplemental medical insurance. Myfreetax Premiums you pay for Medicare Part B are a medical expense. Myfreetax If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Myfreetax If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Myfreetax SSA. Myfreetax gov, to find out your premium. Myfreetax Medicare Part D. Myfreetax Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Myfreetax You can include as a medical expense premiums you pay for Medicare Part D. Myfreetax Prepaid insurance premiums. Myfreetax Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Myfreetax Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Myfreetax A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Myfreetax You can also include amounts you pay for insulin. Myfreetax Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Myfreetax Imported medicines and drugs. Myfreetax If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Myfreetax Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Myfreetax The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Myfreetax This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Myfreetax These services can be provided in your home or another care facility. Myfreetax Generally, only the amount spent for nursing services is a medical expense. Myfreetax If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Myfreetax However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Myfreetax See Maintenance and personal care services under Qualified long-term care services, earlier. Myfreetax Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Myfreetax See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Myfreetax You can also include in medical expenses part of the amount you pay for that attendant's meals. Myfreetax Divide the food expense among the household members to find the cost of the attendant's food. Myfreetax Then divide that cost in the same manner as in the preceding paragraph. Myfreetax If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Myfreetax This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Myfreetax Employment taxes. Myfreetax You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Myfreetax If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Myfreetax For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Myfreetax Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Myfreetax Car expenses. Myfreetax You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Myfreetax You cannot include depreciation, insurance, general repair, or maintenance expenses. Myfreetax If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Myfreetax You can also include parking fees and tolls. Myfreetax You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Myfreetax You can also include: Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Myfreetax Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Myfreetax Prev Up Next Home More Online Publications
Online Scams that Impersonate the IRS
Video: Phishing-Malware: English
FS-2010-9, January 2010
WASHINGTON — Consumers should protect themselves against online identity theft and other scams that increase during and linger after the filing season. Such scams may appropriate the name, logo or other appurtenances of the IRS or U.S. Department of the Treasury to mislead taxpayers into believing that the scam is legitimate.
Scams involving the impersonation of the IRS usually take the form of e-mails, tweets or other online messages to consumers. Scammers may also use phones and faxes to reach intended victims. Some scammers set up phony Web sites.
The IRS and E-mail
Generally, the IRS does not send unsolicited e-mails to taxpayers. Further, the IRS does not discuss tax account information with taxpayers via e-mail or use e-mail to solicit sensitive financial and personal information from taxpayers. The IRS does not request financial account security information, such as PIN numbers, from taxpayers.
Object of Scams
Most scams impersonating the IRS are identity theft schemes. In this type of scam, the scammer poses as a legitimate institution to trick consumers into revealing personal and financial information — such as passwords and Social Security, PIN, bank account and credit card numbers — that can be used to gain access to and steal their bank, credit card or other financial accounts. Attempted identity theft scams that take place via e-mail are known as phishing. Other scams may try to persuade a victim to advance sums of money in the hope of realizing a larger gain. These are known as advance fee scams.
Who Is Targeted
Anyone with a computer, phone or fax machine could receive a scam message or unknowingly visit a phony or misleading Web site. Individuals, businesses, educators, charities and others have been targeted by e-mails that claim to come from the IRS or Treasury Department. Scam e-mails are generally sent out in bulk, based on e-mail addresses (urls), similar to spam.
How an Identity Theft Scam Works
Most of the scams that impersonate the IRS are identity theft scams. Typically, a consumer will receive an e-mail that claims to come from the IRS or Treasury Department. The message will contain an enticing or intimidating subject line, such as tax refund, inherited funds or IRS notice. Usually, the message will state that the recipient needs to provide the IRS with information to obtain the refund or avoid some penalty. The message will instruct the consumer to open an attachment or click on a link in the e-mail. This may lead to an official-looking form to be filled out online or send the taxpayer to a seemingly genuine but bogus IRS Web site. The look-alike site will then contain a phony but genuine-looking online form or interactive application that requires the personal and financial information the scammer can use to commit identity theft.
Alternatively, the clicked link may secretly download malware to the consumer’s computer. Malware is malicious code that can take over the computer’s hard drive, giving the scammer remote access to the computer, or it could look for passwords and other information and send them to the scammer.
Phony Web or Commercial Sites
In many IRS-impersonation scams, the scammer sends the consumer to a phony Web site that mimics the appearance of the genuine IRS Web site, IRS.gov. This allows the scammer to steer victims to phony interactive forms or applications that appear genuine but require the targeted victim to enter personal and financial information that will be used to commit identity theft.
The official Web site for the Internal Revenue Service is IRS.gov, and all IRS.gov Web page addresses begin with http://www.irs.gov/.
In addition to Web sites established by scammers, there are commercial Internet sites that often resemble the authentic IRS site or contain some form of the IRS name in the address but end with a .com, .net, .org or other designation instead of .gov. These sites have no connection to the IRS. Consumers may unknowingly visit these sites when searching the Internet to retrieve tax forms, publications and other information from the IRS.
Frequent or Recent Scams
There are a number of scams that impersonate the IRS. Some of them appear with great frequency, particularly during and right after filing season, and recur annually. Others are new.
Refund Scam — This is the most frequent IRS-impersonation scam seen by the IRS. In this phishing scam, a bogus e-mail claiming to come from the IRS tells the consumer that he or she is eligible to receive a tax refund for a specified amount. It may use the phrase “last annual calculations of your fiscal activity.” To claim the tax refund, the consumer must open an attachment or click on a link contained in the e-mail to access and complete a claim form. The form requires the entry of personal and financial information. Several variations on the refund scam have claimed to come from the Exempt Organizations area of the IRS or the name and signature of a genuine or made-up IRS executive. In reality, taxpayers do not complete a special form to obtain their federal tax refund — refunds are triggered by the tax return they submitted to the IRS.
Lottery winnings or cash consignment — These advance fee scam e-mails claim to come from the Treasury Department to notify recipients that they’ll receive millions of dollars in recovered funds or lottery winnings or cash consignment if they provide certain personal information, including phone numbers, via return e-mail. The e-mail may be just the first step in a multi-step scheme, in which the victim is later contacted by telephone or further e-mail and instructed to deposit taxes on the funds or winnings before they can receive any of it. Alternatively, they may be sent a phony check of the funds or winnings and told to deposit it but pay 10 percent in taxes or fees. Thinking that the check must have cleared the bank and is genuine, some people comply. However, the scammers, not the Treasury Department, will get the taxes or fees. In reality, the Treasury Department does not become involved in notification of inheritances or lottery or other winnings.
Beneficial Owner Form — This fax-based phishing scam, which generally targets foreign nationals, recurs periodically. It’s based on a genuine IRS form, the W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. The scammer, though, invents his or her own number and name for the form. The scammer modifies the form to request passport numbers, information that is often used for account security purposes (such as mother’s maiden name) and similar detailed personal and financial information, and states that the recipient may have to pay additional tax if he or she fails to immediately fax back the completed form. In reality, the real W-8BEN is completed by banks, not individuals.
Other Known Scams
The contents of other IRS-impersonation scams vary but may claim that the recipient will be paid for participating in an online survey or is under investigation or audit. Some scam e-mails have referenced Recovery-related tax provisions, such as Making Work Pay, or solicited for charitable donations to victims of natural disasters. Taxpayers should beware of an e-mail scam that references underreported income and the recipient’s “tax statement,” since clicking on a link or opening an attachment is known to download malware onto the recipient’s computer.
How to Spot a Scam
Many e-mail scams are fairly sophisticated and hard to detect. However, there are signs to watch for, such as an e-mail that:
- Requests detailed or an unusual amount of personal and/or financial information, such as name, SSN, bank or credit card account numbers or security-related information, such as mother’s maiden name, either in the e-mail itself or on another site to which a link in the e-mail sends the recipient.
- Dangles bait to get the recipient to respond to the e-mail, such as mentioning a tax refund or offering to pay the recipient to participate in an IRS survey.
- Threatens a consequence for not responding to the e-mail, such as additional taxes or blocking access to the recipient’s funds.
- Gets the Internal Revenue Service or other federal agency names wrong.
- Uses incorrect grammar or odd phrasing (many of the e-mail scams originate overseas and are written by non-native English speakers).
- Uses a really long address in any link contained in the e-mail message or one that does not start with the actual IRS Web site address (http://www.irs.gov). The actual link’s address, or url, is revealed by moving the mouse over the link included in the text of the e-mail.
What to Do
Taxpayers who receive a suspicious e-mail claiming to come from the IRS should take the following steps:
- Avoid opening any attachments to the e-mail, in case they contain malicious code that will infect your computer.
- Avoid clicking on any links, for the same reason. Alternatively, the links may connect to a phony IRS Web site that appears authentic and then prompts for personal identifiers, bank or credit card account numbers or PINs.
- Visit the IRS Web site, www.irs.gov, to use the “Where’s My Refund?” interactive tool to determine if they are really getting a refund, rather than responding to the e-mail message.
- Forward the suspicious e-mail or url address to the IRS mailbox email@example.com, then delete the e-mail from their inbox.
Consumers who believe they are or may be victims of identity theft or other scams may visit the U.S. Federal Trade Commission’s Web site for identity theft, www.OnGuardOnline.gov, for guidance in what to do. The IRS is one of the sponsors of this site.
More information on IRS-impersonation scams, identity theft and suspicious e-mail is available on IRS.gov.
Page Last Reviewed or Updated: 08-Jan-2014
Myfreetax 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. Myfreetax Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Myfreetax 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. Myfreetax 7701-3. Myfreetax 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. Myfreetax Check your state's requirements and the federal tax regulations for further information. Myfreetax Classification of an LLC Default classification rules. Myfreetax An LLC with at least two members is classified as a partnership for federal income tax purposes. Myfreetax 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). Myfreetax Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. Myfreetax Elected classification. Myfreetax 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. Myfreetax After an LLC has determined its federal tax classification, it can later elect to change that classification. Myfreetax For details, see Subsequent Elections, later. Myfreetax 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. Myfreetax S. Myfreetax Return of Partnership Income. Myfreetax Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. Myfreetax For certain purposes, members of an LLC are treated as limited partners in a limited partnership. Myfreetax 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. Myfreetax 469-5T(e)). Myfreetax See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. Myfreetax Member manager. Myfreetax Only a member manager of an LLC can sign the partnership tax return. Myfreetax And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. Myfreetax 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. Myfreetax If there are no elected or designated member managers, each owner is treated as a member manager. Myfreetax Change in default classification. Myfreetax 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. Myfreetax 7701-3(f)(2). Myfreetax 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. Myfreetax 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. Myfreetax 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. Myfreetax Example 1. Myfreetax Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. Myfreetax Each holds an equal membership interest. Myfreetax The LLC does not hold any unrealized receivables or substantially appreciated inventory. Myfreetax Ethel sells her entire interest in the LLC to Francis for $10,000. Myfreetax After the sale, the business is continued by the LLC, which is owned solely by Francis. Myfreetax No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Myfreetax The partnership terminates when Francis buys Ethel's entire interest. Myfreetax 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. Myfreetax 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. Myfreetax 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. Myfreetax 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. Myfreetax 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). Myfreetax See Partnership Distributions in Publication 541. Myfreetax Example 2. Myfreetax George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. Myfreetax Each holds an equal membership interest. Myfreetax The LLC does not hold any unrealized receivables or substantially appreciated inventory. Myfreetax George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. Myfreetax After the sale, the business is continued by the LLC, which is owned solely by Ian. Myfreetax No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Myfreetax The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. Myfreetax George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. Myfreetax For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. Myfreetax Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. Myfreetax For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. Myfreetax R. Myfreetax B. Myfreetax 6. Myfreetax You can find Revenue Ruling 99-6 at www. Myfreetax irs. Myfreetax gov/pub/irs-irbs/irb99-06. Myfreetax pdf. Myfreetax 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. Myfreetax 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. Myfreetax Employment tax and certain excise taxes. Myfreetax 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. Myfreetax 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. Myfreetax 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. Myfreetax See the employment and excise tax returns for more information. Myfreetax Self-employment tax rule for disregarded entity LLCs. Myfreetax An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. Myfreetax 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. Myfreetax Example 3. Myfreetax LLC is a disregarded entity owned by Irene. Myfreetax LLC has three employees (Kent, Patricia, and Tex) and pays wages. Myfreetax LLC is treated as an entity separate from its owner for purposes of employment taxes. Myfreetax 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. Myfreetax 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. Myfreetax Irene is self-employed for purposes of the self-employment tax. Myfreetax Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. Myfreetax Irene is not an employee of LLC for purposes of employment taxes. Myfreetax 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. Myfreetax Irene will figure the tax due on her net earnings from self-employment on Schedule SE. Myfreetax Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. Myfreetax Taxpayer identification number. Myfreetax 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. Myfreetax This includes all information returns and reporting related to income tax. Myfreetax 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. Myfreetax However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. Myfreetax 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). Myfreetax See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. Myfreetax Change in default classification. Myfreetax 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. Myfreetax 7701-3(f)(2). Myfreetax 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. Myfreetax 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. Myfreetax 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. Myfreetax Example 4. Myfreetax Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. Myfreetax Alain does not contribute any portion of the $5,000 to the LLC. Myfreetax Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. Myfreetax The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. Myfreetax 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. Myfreetax 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. Myfreetax Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. Myfreetax Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. Myfreetax Example 5. Myfreetax Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. Myfreetax The LLC uses all of the contributed cash in its business. Myfreetax Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. Myfreetax The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. Myfreetax Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. Myfreetax Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. Myfreetax Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. Myfreetax For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. Myfreetax R. Myfreetax B. Myfreetax 8. Myfreetax You can find Revenue Ruling 99-5 at www. Myfreetax irs. Myfreetax gov/pub/irs-irbs/irb99-06. Myfreetax pdf. Myfreetax 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. Myfreetax File Form 8832, Entity Classification Election, to elect classification as a C corporation. Myfreetax File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. Myfreetax LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. Myfreetax By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. Myfreetax 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. Myfreetax Example 6. Myfreetax Classification as a corporation without an S election. Myfreetax Wanda and Sylvester are members of an LLC. Myfreetax 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. Myfreetax The LLC must file Form 8832. Myfreetax Example 7. Myfreetax Classification as a corporation with an S election. Myfreetax Evelyn and Carol are members of an LLC. Myfreetax They agree that the LLC should be classified as an S corporation. Myfreetax The LLC must file Form 2553 instead of Form 8832. Myfreetax If the LLC is classified as a corporation, it must file a corporation income tax return. Myfreetax 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). Myfreetax 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. Myfreetax Corporations generally file either: Form 1120, U. Myfreetax S. Myfreetax Corporation Income Tax Return; or Form 1120S, U. Myfreetax S. Myfreetax Income Tax Return for an S Corporation. Myfreetax For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. Myfreetax For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. Myfreetax S. Myfreetax Income Tax Return for an S Corporation. Myfreetax Subsequent Elections An LLC can elect to change its classification. Myfreetax 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. Myfreetax 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. Myfreetax For more information and exceptions, see Regulations section 301. Myfreetax 7701-3(c) and the Form 8832 instructions. Myfreetax 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. Myfreetax Partnership to corporation. Myfreetax 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. Myfreetax For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. Myfreetax Corporation to partnership. Myfreetax 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. Myfreetax For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. Myfreetax Corporation to disregarded entity. Myfreetax 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. Myfreetax For more information, see Distributions to Shareholders in Publication 542. Myfreetax Disregarded entity to corporation. Myfreetax 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. Myfreetax For more information, see Property Exchanged for Stock in Publication 542. Myfreetax How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Myfreetax 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. Myfreetax By selecting the method that is best for you, you will have quick and easy access to tax help. Myfreetax Contacting your Taxpayer Advocate. Myfreetax 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. Myfreetax 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. Myfreetax 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. Myfreetax 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. Myfreetax For more information, go to www. Myfreetax irs. Myfreetax gov/advocate. Myfreetax Low Income Taxpayer Clinics (LITCs). Myfreetax 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. Myfreetax The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Myfreetax Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Myfreetax It is available at www. Myfreetax irs. Myfreetax gov or at your local IRS office. Myfreetax Small business workshops. Myfreetax Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. Myfreetax Workshops are sponsored and presented by IRS partners who are federal tax specialists. Myfreetax Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Myfreetax Although most are free, some workshops have fees associated with them. Myfreetax Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. Myfreetax For more information, visit www. Myfreetax irs. Myfreetax gov/businesses/small. Myfreetax Subscribe to e-news for small businesses. Myfreetax 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. Myfreetax Visit the website at www. Myfreetax irs. Myfreetax gov/businesses/small and click on “Subscribe to e-News. Myfreetax ” Free tax services. Myfreetax To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Myfreetax 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. Myfreetax Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Myfreetax Internet. Myfreetax You can access the IRS website at www. Myfreetax irs. Myfreetax gov 24 hours a day, 7 days a week, to: E-file your return. Myfreetax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Myfreetax Check the status of your refund. Myfreetax Go to www. Myfreetax irs. Myfreetax gov and click on Where's My Refund. Myfreetax 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. Myfreetax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Myfreetax 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. Myfreetax Download forms, instructions, and publications. Myfreetax Order IRS products online. Myfreetax Research your tax questions online. Myfreetax Search publications online by topic or keyword. Myfreetax View Internal Revenue Bulletins (IRBs) published in the last few years. Myfreetax Figure your withholding allowances using the withholding calculator online at www. Myfreetax irs. Myfreetax gov/individuals. Myfreetax Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Myfreetax Sign up to receive local and national tax news by email. Myfreetax Get information on starting and operating a small business. Myfreetax Phone. Myfreetax Many services are available by phone. Myfreetax Ordering forms, instructions, and publications. Myfreetax Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Myfreetax You should receive your order within 10 days. Myfreetax Asking tax questions. Myfreetax Call the IRS with your tax questions at 1-800-829-1040. Myfreetax Solving problems. Myfreetax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Myfreetax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Myfreetax Call your local Taxpayer Assistance Center for an appointment. Myfreetax To find the number, go to www. Myfreetax irs. Myfreetax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Myfreetax TTY/TDD equipment. Myfreetax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Myfreetax TeleTax topics. Myfreetax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Myfreetax Refund information. Myfreetax 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). Myfreetax 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. Myfreetax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Myfreetax 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. Myfreetax Refunds are sent out weekly on Fridays. Myfreetax 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. Myfreetax Evaluating the quality of our telephone services. Myfreetax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Myfreetax One method is for a second IRS representative to listen in on or record random telephone calls. Myfreetax Another is to ask some callers to complete a short survey at the end of the call. Myfreetax Walk-in. Myfreetax Many products and services are available on a walk-in basis. Myfreetax Products. Myfreetax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Myfreetax 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. Myfreetax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Myfreetax Services. Myfreetax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Myfreetax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Myfreetax 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. Myfreetax No appointment is necessary—just walk in. Myfreetax If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Myfreetax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Myfreetax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Myfreetax All other issues will be handled without an appointment. Myfreetax To find the number of your local office, go to www. Myfreetax irs. Myfreetax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Myfreetax Mail. Myfreetax You can send your order for forms, instructions, and publications to the address below. Myfreetax You should receive a response within 10 days after your request is received. Myfreetax Internal Revenue Service1201 N. Myfreetax Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. Myfreetax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Myfreetax Prior-year forms, instructions, and publications. Myfreetax Tax Map: an electronic research tool and finding aid. Myfreetax Tax law frequently asked questions. Myfreetax Tax Topics from the IRS telephone response system. Myfreetax Internal Revenue Code—Title 26 of the U. Myfreetax S. Myfreetax Code. Myfreetax Fill-in, print, and save features for most tax forms. Myfreetax Internal Revenue Bulletins. Myfreetax Toll-free and email technical support. Myfreetax Two releases during the year. Myfreetax – The first release will ship the beginning of January. Myfreetax – The final release will ship the beginning of March. Myfreetax Purchase the DVD from National Technical Information Service (NTIS) at www. Myfreetax irs. Myfreetax 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). Myfreetax Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Myfreetax The SBA also has publications and videos on a variety of business topics. Myfreetax The following briefly describes assistance provided by the SBA. Myfreetax Small Business Development Centers (SBDCs). Myfreetax SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Myfreetax Help is available when beginning, improving, or expanding a small business. Myfreetax Business Information Centers (BICs). Myfreetax BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Myfreetax BICs also offer one-on-one assistance. Myfreetax Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Myfreetax Service Corps of Retired Executives (SCORE). Myfreetax SCORE provides small business counseling and training to current and prospective small business owners. Myfreetax 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. Myfreetax SCORE also offers a variety of small business workshops. Myfreetax Internet. Myfreetax You can visit the SBA website at www. Myfreetax sba. Myfreetax gov. Myfreetax While visiting the SBA website, you can find a variety of information of interest to small business owners. Myfreetax Phone. Myfreetax 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. Myfreetax Walk-in. Myfreetax You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Myfreetax To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Myfreetax Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Myfreetax Most of these are available from the Superintendent of Documents at the Government Printing Office. Myfreetax You can get information and order these publications and pamphlets in several ways. Myfreetax Internet. Myfreetax You can visit the GPO website at www. Myfreetax access. Myfreetax gpo. Myfreetax gov. Myfreetax Mail. Myfreetax Write to the GPO at the following address. Myfreetax Superintendent of DocumentsU. Myfreetax S. Myfreetax Government Printing OfficeP. Myfreetax O. Myfreetax Box 979050St. Myfreetax Louis, MO 63917-9000 Phone. Myfreetax Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. Myfreetax Prev Up Next Home More Online Publications