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Student Tax Returns

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Student Tax Returns

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Georgia Governors Office of Consumer Affairs

Website: Georgia Governors Office of Consumer Affairs

Address: Georgia Governors Office of Consumer Affairs
2 Martin Luther King, Jr. Dr., SE
Suite 356
Atlanta, GA 30334-9077

Phone Number: 404-651-8600

Toll-free: 1-800-869-1123 (GA)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking and Finance

Website: Department of Banking and Finance

Address: Department of Banking and Finance
2990 Brandywine Rd., Suite 200
Atlanta, GA 30341-5565

Phone Number: 770-986-1633

Toll-free: 1-888-986-1633 (GA)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance and Safety Fire Commissioner

Website: Insurance and Safety Fire Commissioner

Address: Insurance and Safety Fire Commissioner
Two Martin Luther King, Jr., Dr.
West Tower, Suite 704
Atlanta, GA 30334

Phone Number: 404-656-2070

Toll-free: 1-800-656-2298 (GA)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Division of Securities and Business Regulation
237 Coliseum Dr.
Macon, GA 31217-3858

Phone Number: 478-207-2440

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Consumer Affairs Division
244 Washington St., SW
Atlanta, GA 30334

Phone Number: 404-656-4501

Toll-free: 1-800-282-5813 (GA)

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The Student Tax Returns

Student tax returns Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. Student tax returns irs. Student tax returns gov/pub908. Student tax returns What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. Student tax returns  The Pension Protection Act of 2006, P. Student tax returns L. Student tax returns 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. Student tax returns This provision was not extended for tax years beginning on or after January 1, 2010. Student tax returns Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. Student tax returns  Beginning June 24, 2011, the IRS clarified in T. Student tax returns D. Student tax returns 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. Student tax returns The previous extension of time to file a bankruptcy estate return was 5 months. Student tax returns Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. Student tax returns  The changes to the U. Student tax returns S. Student tax returns Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. Student tax returns Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. Student tax returns Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. Student tax returns In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. Student tax returns Photographs of missing children. Student tax returns  The IRS is a proud partner with the National Center for Missing and Exploited Children. Student tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Student tax returns 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. Student tax returns Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. Student tax returns Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. Student tax returns If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. Student tax returns This publication explains the basic federal income tax aspects of bankruptcy. Student tax returns A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. Student tax returns This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. Student tax returns Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. Student tax returns This filing creates the bankruptcy estate. Student tax returns The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. Student tax returns The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. Student tax returns The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. Student tax returns Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. Student tax returns If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. Student tax returns However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. Student tax returns See Debt Cancellation, later. Student tax returns Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. Student tax returns S. Student tax returns Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. Student tax returns S. Student tax returns Individual Income Tax Return, and separate instructions 1041 U. Student tax returns S. Student tax returns Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Student tax returns 4868 Application for Automatic Extension of Time To File U. Student tax returns S. Student tax returns Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. Student tax returns Prev  Up  Next   Home   More Online Publications