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State Tax Online Filing

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State Tax Online Filing

State tax online filing Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. State tax online filing Ordering forms and publications. State tax online filing Tax questions. State tax online filing Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. State tax online filing irs. State tax online filing gov/pub525. State tax online filing What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. State tax online filing  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. State tax online filing For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. State tax online filing Itemized deduction for medical expenses. State tax online filing  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). State tax online filing If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. State tax online filing 5% of AGI. State tax online filing Additional Medicare Tax. State tax online filing  Beginning in 2013, a 0. State tax online filing 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). State tax online filing For more information, see Form 8959 and its instructions. State tax online filing Net Investment Income Tax (NIIT). State tax online filing  Beginning in 2013, the NIIT applies at a rate of 3. State tax online filing 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. State tax online filing Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. State tax online filing For more information, see Form 8960 and its instructions. State tax online filing Reminders Terrorist attacks. State tax online filing  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. State tax online filing For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. State tax online filing Gulf oil spill. State tax online filing  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. State tax online filing See Gulf oil spill under Other Income, later. State tax online filing Qualified settlement income. State tax online filing . State tax online filing  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. State tax online filing Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. State tax online filing See Exxon Valdez settlement income under Other Income, later. State tax online filing Foreign income. State tax online filing  If you are a U. State tax online filing S. State tax online filing citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. State tax online filing S. State tax online filing law. State tax online filing This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. State tax online filing This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). State tax online filing If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. State tax online filing For details, see Publication 54, Tax Guide for U. State tax online filing S. State tax online filing Citizens and Resident Aliens Abroad. State tax online filing Disaster mitigation payments. State tax online filing . State tax online filing  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. State tax online filing For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. State tax online filing Qualified joint venture. State tax online filing  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. State tax online filing See Partnership Income under Business and Investment Income, later. State tax online filing Photographs of missing children. State tax online filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax online filing Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. State tax online filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax online filing Introduction You can receive income in the form of money, property, or services. State tax online filing This publication discusses many kinds of income and explains whether they are taxable or nontaxable. State tax online filing It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. State tax online filing It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. State tax online filing Check the index for the location of a specific subject. State tax online filing In most cases, an amount included in your income is taxable unless it is specifically exempted by law. State tax online filing Income that is taxable must be reported on your return and is subject to tax. State tax online filing Income that is nontaxable may have to be shown on your tax return but is not taxable. State tax online filing Constructively received income. State tax online filing   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. State tax online filing    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. State tax online filing For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. State tax online filing If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. State tax online filing Assignment of income. State tax online filing   Income received by an agent for you is income you constructively received in the year the agent received it. State tax online filing If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. State tax online filing Example. State tax online filing You and your employer agree that part of your salary is to be paid directly to one of your creditors. State tax online filing You must include that amount in your income when your creditor receives it. State tax online filing Prepaid income. State tax online filing   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. State tax online filing However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. State tax online filing In this case, you include the payment in your income as you earn it by performing the services. State tax online filing Comments and suggestions. State tax online filing   We welcome your comments about this publication and your suggestions for future editions. State tax online filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax online filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax online filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax online filing   You can send your comments from www. State tax online filing irs. State tax online filing gov/formspubs/. State tax online filing Click on “More Information” and then on “Comment on Tax Forms and Publications. State tax online filing ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax online filing Ordering forms and publications. State tax online filing   Visit www. State tax online filing irs. State tax online filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax online filing Internal Revenue Service 1201 N. State tax online filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax online filing   If you have a tax question, check the information available on IRS. State tax online filing gov or call 1-800-829-1040. State tax online filing We cannot answer tax questions sent to either of the above addresses. State tax online filing Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. State tax online filing S. State tax online filing Individual Income Tax Return 1040A U. State tax online filing S. State tax online filing Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. State tax online filing S. State tax online filing Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. State tax online filing W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. State tax online filing Prev  Up  Next   Home   More Online Publications
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State tax online filing 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. State tax online filing Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. State tax online filing 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. State tax online filing 7701-3. State tax online filing 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. State tax online filing Check your state's requirements and the federal tax regulations for further information. State tax online filing Classification of an LLC Default classification rules. State tax online filing   An LLC with at least two members is classified as a partnership for federal income tax purposes. State tax online filing 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). State tax online filing Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. State tax online filing Elected classification. State tax online filing   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. State tax online filing After an LLC has determined its federal tax classification, it can later elect to change that classification. State tax online filing For details, see Subsequent Elections, later. State tax online filing 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. State tax online filing S. State tax online filing Return of Partnership Income. State tax online filing Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. State tax online filing For certain purposes, members of an LLC are treated as limited partners in a limited partnership. State tax online filing 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. State tax online filing 469-5T(e)). State tax online filing See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. State tax online filing Member manager. State tax online filing   Only a member manager of an LLC can sign the partnership tax return. State tax online filing And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. State tax online filing 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. State tax online filing If there are no elected or designated member managers, each owner is treated as a member manager. State tax online filing Change in default classification. State tax online filing   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. State tax online filing 7701-3(f)(2). State tax online filing 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. State tax online filing   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. State tax online filing 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. State tax online filing Example 1. State tax online filing Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. State tax online filing Each holds an equal membership interest. State tax online filing The LLC does not hold any unrealized receivables or substantially appreciated inventory. State tax online filing Ethel sells her entire interest in the LLC to Francis for $10,000. State tax online filing After the sale, the business is continued by the LLC, which is owned solely by Francis. State tax online filing No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. State tax online filing The partnership terminates when Francis buys Ethel's entire interest. State tax online filing 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. State tax online filing 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. State tax online filing 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. State tax online filing 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. State tax online filing 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). State tax online filing See Partnership Distributions in Publication 541. State tax online filing Example 2. State tax online filing George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. State tax online filing Each holds an equal membership interest. State tax online filing The LLC does not hold any unrealized receivables or substantially appreciated inventory. State tax online filing George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. State tax online filing After the sale, the business is continued by the LLC, which is owned solely by Ian. State tax online filing No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. State tax online filing The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. State tax online filing George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. State tax online filing For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. State tax online filing Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. State tax online filing   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. State tax online filing R. State tax online filing B. State tax online filing 6. State tax online filing You can find Revenue Ruling 99-6 at www. State tax online filing irs. State tax online filing gov/pub/irs-irbs/irb99-06. State tax online filing pdf. State tax online filing 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. State tax online filing 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. State tax online filing Employment tax and certain excise taxes. State tax online filing   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. State tax online filing 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. State tax online filing 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. State tax online filing See the employment and excise tax returns for more information. State tax online filing Self-employment tax rule for disregarded entity LLCs. State tax online filing   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. State tax online filing 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. State tax online filing Example 3. State tax online filing LLC is a disregarded entity owned by Irene. State tax online filing LLC has three employees (Kent, Patricia, and Tex) and pays wages. State tax online filing LLC is treated as an entity separate from its owner for purposes of employment taxes. State tax online filing 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. State tax online filing 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. State tax online filing Irene is self-employed for purposes of the self-employment tax. State tax online filing Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. State tax online filing Irene is not an employee of LLC for purposes of employment taxes. State tax online filing 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. State tax online filing Irene will figure the tax due on her net earnings from self-employment on Schedule SE. State tax online filing Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. State tax online filing Taxpayer identification number. State tax online filing   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. State tax online filing This includes all information returns and reporting related to income tax. State tax online filing 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. State tax online filing   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. State tax online filing 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). State tax online filing See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. State tax online filing Change in default classification. State tax online filing   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. State tax online filing 7701-3(f)(2). State tax online filing 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. State tax online filing   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. State tax online filing 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. State tax online filing Example 4. State tax online filing Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. State tax online filing Alain does not contribute any portion of the $5,000 to the LLC. State tax online filing Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. State tax online filing The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. State tax online filing 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. State tax online filing 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. State tax online filing Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. State tax online filing Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. State tax online filing Example 5. State tax online filing Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. State tax online filing The LLC uses all of the contributed cash in its business. State tax online filing Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. State tax online filing The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. State tax online filing Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. State tax online filing Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. State tax online filing Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. State tax online filing   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. State tax online filing R. State tax online filing B. State tax online filing 8. State tax online filing You can find Revenue Ruling 99-5 at www. State tax online filing irs. State tax online filing gov/pub/irs-irbs/irb99-06. State tax online filing pdf. State tax online filing 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. State tax online filing File Form 8832, Entity Classification Election, to elect classification as a C corporation. State tax online filing File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. State tax online filing LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. State tax online filing By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. State tax online filing 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. State tax online filing Example 6. State tax online filing Classification as a corporation without an S election. State tax online filing Wanda and Sylvester are members of an LLC. State tax online filing 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. State tax online filing The LLC must file Form 8832. State tax online filing Example 7. State tax online filing Classification as a corporation with an S election. State tax online filing Evelyn and Carol are members of an LLC. State tax online filing They agree that the LLC should be classified as an S corporation. State tax online filing The LLC must file Form 2553 instead of Form 8832. State tax online filing If the LLC is classified as a corporation, it must file a corporation income tax return. State tax online filing 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). State tax online filing 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. State tax online filing Corporations generally file either: Form 1120, U. State tax online filing S. State tax online filing Corporation Income Tax Return; or Form 1120S, U. State tax online filing S. State tax online filing Income Tax Return for an S Corporation. State tax online filing For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. State tax online filing For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. State tax online filing S. State tax online filing Income Tax Return for an S Corporation. State tax online filing Subsequent Elections An LLC can elect to change its classification. State tax online filing 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. State tax online filing 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. State tax online filing For more information and exceptions, see Regulations section 301. State tax online filing 7701-3(c) and the Form 8832 instructions. State tax online filing 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. State tax online filing Partnership to corporation. State tax online filing   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. State tax online filing   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. State tax online filing Corporation to partnership. State tax online filing   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. State tax online filing   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. State tax online filing Corporation to disregarded entity. State tax online filing   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. State tax online filing   For more information, see Distributions to Shareholders in Publication 542. State tax online filing Disregarded entity to corporation. State tax online filing   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. State tax online filing   For more information, see Property Exchanged for Stock in Publication 542. State tax online filing How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. State tax online filing 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. State tax online filing By selecting the method that is best for you, you will have quick and easy access to tax help. State tax online filing Contacting your Taxpayer Advocate. State tax online filing   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. State tax online filing   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. State tax online filing 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. State tax online filing 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. State tax online filing For more information, go to www. State tax online filing irs. State tax online filing gov/advocate. State tax online filing Low Income Taxpayer Clinics (LITCs). State tax online filing   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. State tax online filing The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. State tax online filing Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. State tax online filing It is available at www. State tax online filing irs. State tax online filing gov or at your local IRS office. State tax online filing Small business workshops. State tax online filing   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. State tax online filing Workshops are sponsored and presented by IRS partners who are federal tax specialists. State tax online filing Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. State tax online filing Although most are free, some workshops have fees associated with them. State tax online filing Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. State tax online filing   For more information, visit www. State tax online filing irs. State tax online filing gov/businesses/small. State tax online filing Subscribe to e-news for small businesses. State tax online filing   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. State tax online filing Visit the website at www. State tax online filing irs. State tax online filing gov/businesses/small and click on “Subscribe to e-News. State tax online filing ” Free tax services. State tax online filing   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. State tax online filing 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. State tax online filing   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. State tax online filing Internet. State tax online filing You can access the IRS website at www. State tax online filing irs. State tax online filing gov 24 hours a day, 7 days a week, to: E-file your return. State tax online filing Find out about commercial tax preparation and e-file services available free to eligible taxpayers. State tax online filing Check the status of your refund. State tax online filing Go to www. State tax online filing irs. State tax online filing gov and click on Where's My Refund. State tax online filing 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. State tax online filing If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State tax online filing 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. State tax online filing Download forms, instructions, and publications. State tax online filing Order IRS products online. State tax online filing Research your tax questions online. State tax online filing Search publications online by topic or keyword. State tax online filing View Internal Revenue Bulletins (IRBs) published in the last few years. State tax online filing Figure your withholding allowances using the withholding calculator online at www. State tax online filing irs. State tax online filing gov/individuals. State tax online filing Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. State tax online filing Sign up to receive local and national tax news by email. State tax online filing Get information on starting and operating a small business. State tax online filing Phone. State tax online filing Many services are available by phone. State tax online filing Ordering forms, instructions, and publications. State tax online filing Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. State tax online filing You should receive your order within 10 days. State tax online filing Asking tax questions. State tax online filing Call the IRS with your tax questions at 1-800-829-1040. State tax online filing Solving problems. State tax online filing You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. State tax online filing An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. State tax online filing Call your local Taxpayer Assistance Center for an appointment. State tax online filing To find the number, go to www. State tax online filing irs. State tax online filing gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State tax online filing TTY/TDD equipment. State tax online filing If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. State tax online filing TeleTax topics. State tax online filing Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. State tax online filing Refund information. State tax online filing 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). State tax online filing 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. State tax online filing If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State tax online filing 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. State tax online filing Refunds are sent out weekly on Fridays. State tax online filing 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. State tax online filing Evaluating the quality of our telephone services. State tax online filing To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. State tax online filing One method is for a second IRS representative to listen in on or record random telephone calls. State tax online filing Another is to ask some callers to complete a short survey at the end of the call. State tax online filing Walk-in. State tax online filing Many products and services are available on a walk-in basis. State tax online filing Products. State tax online filing You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax online filing 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. State tax online filing Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. State tax online filing Services. State tax online filing You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. State tax online filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State tax online filing 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. State tax online filing No appointment is necessary—just walk in. State tax online filing If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. State tax online filing A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. State tax online filing If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. State tax online filing All other issues will be handled without an appointment. State tax online filing To find the number of your local office, go to www. State tax online filing irs. State tax online filing gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State tax online filing Mail. State tax online filing You can send your order for forms, instructions, and publications to the address below. State tax online filing You should receive a response within 10 days after your request is received. State tax online filing Internal Revenue Service1201 N. State tax online filing Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. State tax online filing You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. State tax online filing Prior-year forms, instructions, and publications. State tax online filing Tax Map: an electronic research tool and finding aid. State tax online filing Tax law frequently asked questions. State tax online filing Tax Topics from the IRS telephone response system. State tax online filing Internal Revenue Code—Title 26 of the U. State tax online filing S. State tax online filing Code. State tax online filing Fill-in, print, and save features for most tax forms. State tax online filing Internal Revenue Bulletins. State tax online filing Toll-free and email technical support. State tax online filing Two releases during the year. State tax online filing – The first release will ship the beginning of January. State tax online filing – The final release will ship the beginning of March. State tax online filing Purchase the DVD from National Technical Information Service (NTIS) at www. State tax online filing irs. State tax online filing 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). State tax online filing Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. State tax online filing The SBA also has publications and videos on a variety of business topics. State tax online filing The following briefly describes assistance provided by the SBA. State tax online filing Small Business Development Centers (SBDCs). State tax online filing   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. State tax online filing Help is available when beginning, improving, or expanding a small business. State tax online filing Business Information Centers (BICs). State tax online filing   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. State tax online filing BICs also offer one-on-one assistance. State tax online filing Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. State tax online filing Service Corps of Retired Executives (SCORE). State tax online filing   SCORE provides small business counseling and training to current and prospective small business owners. State tax online filing 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. State tax online filing SCORE also offers a variety of small business workshops. State tax online filing    Internet. State tax online filing You can visit the SBA website at www. State tax online filing sba. State tax online filing gov. State tax online filing While visiting the SBA website, you can find a variety of information of interest to small business owners. State tax online filing    Phone. State tax online filing 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. State tax online filing    Walk-in. State tax online filing You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. State tax online filing To find the location nearest you, visit the SBA website or call the SBA Answer Desk. State tax online filing Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. State tax online filing Most of these are available from the Superintendent of Documents at the Government Printing Office. State tax online filing You can get information and order these publications and pamphlets in several ways. State tax online filing Internet. State tax online filing You can visit the GPO website at www. State tax online filing access. State tax online filing gpo. State tax online filing gov. State tax online filing Mail. State tax online filing Write to the GPO at the following address. State tax online filing Superintendent of DocumentsU. State tax online filing S. State tax online filing Government Printing OfficeP. State tax online filing O. State tax online filing Box 979050St. State tax online filing Louis, MO 63917-9000 Phone. State tax online filing Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. State tax online filing Prev  Up  Next   Home   More Online Publications