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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Tax Deadline

File My 2011 Taxes For FreeFederal Income Tax Forms 2012Amending 2010 Tax ReturnFree Tax ExtensionNj 1040nr 2012Irs Free Tax FilingAmended Tax FormAmend 2008 Tax Return FreeFree Downloadable Irs Tax FormsFile An Extension For 2012 Taxes1040x Form 2013Electronic 1040ezIrs 1040 Ez OnlineH And R Block Free FileFederal Tax Ez FormIrs 1040ez FormsWww Freefilefillableforms ComFree Tax AmendmentFiling 2011 Taxes LateTax Forms For 20101040ez Printable Tax FormsFree State Tax FormsH R Block 2011Free Amended ReturnAmended Tax Return 2012Federal Income Tax Ez FormFree File Taxes On Line2013 Federal 1040ez Form2012 Irs Tax Forms 1040aFree 2010 Tax ReturnAmend Income Tax ReturnFile Taxes Previous YearHow To File 2008 Taxes Free OnlineFreetaxusa 2006Free Federal And State Efile 2013File State Tax Return For FreeFree File 2010 TaxesIrs Tax Forms For 2010Where To Get 2012 Tax FormsFile Taxes Online Free 2011

Tax Deadline

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

Letter 3127C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter is confirming your oral or written request to make a change to your current Installment Agreement. The change can be payment amount, payment date or adding an additional liability to the agreement. The letter explains the necessary fees charged for this service.

What do I have to do?

Follow the instructions in the letter and make the change on the date provided.

How much time do I have?

The letter tells you when the change takes place.

What happens if I don't take any action?

You must continue to make your installment payments as the letter directs.

Who should I contact?

If you have any questions you may call the toll free number provided in the letter. The person who answers will assist you.

What if I don't agree or have already taken corrective action?

If you don't agree with the installment terms, you should contact us immediately. If you have already taken corrective action, you should receive a monthly reminder notice.

Page Last Reviewed or Updated: 03-Feb-2014

The Tax Deadline

Tax deadline Index A Accrual foreign taxes, adjustments, You may have to post a bond. Tax deadline Accrual method of accounting, Accrual method of accounting. Tax deadline Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. Tax deadline S. Tax deadline losses, U. Tax deadline S. Tax deadline Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. Tax deadline Beneficiary, Partner or S corporation shareholder. Tax deadline Bond, income tax, You may have to post a bond. Tax deadline Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. Tax deadline Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. Tax deadline Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. Tax deadline Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. Tax deadline , Income from controlled foreign corporations. Tax deadline Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. Tax deadline Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. Tax deadline E Economic benefits, Specific economic benefit. Tax deadline Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. Tax deadline Export financing interest, Export financing interest. Tax deadline Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. Tax deadline Foreign corporation–U. Tax deadline S. Tax deadline shareholders, filing requirements, Taxes of U. Tax deadline S. Tax deadline Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. Tax deadline Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. Tax deadline S. Tax deadline dollars. Tax deadline Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. Tax deadline S. Tax deadline partners, filing requirement, Taxes of U. Tax deadline S. Tax deadline Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. Tax deadline , Foreign tax refund. Tax deadline Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. Tax deadline Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. Tax deadline Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. Tax deadline S. Tax deadline Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. Tax deadline 8833, Report required. Tax deadline 8865, Taxes of U. Tax deadline S. Tax deadline Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. Tax deadline Functional currency, Translating foreign currency into U. Tax deadline S. Tax deadline dollars. Tax deadline G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. Tax deadline I Income from sources in U. Tax deadline S. Tax deadline possessions, Determining the source of income from U. Tax deadline S. Tax deadline possessions. Tax deadline Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. Tax deadline Interest, Penalties and interest. Tax deadline Interest expense, apportioning, Interest expense. Tax deadline International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. Tax deadline Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. Tax deadline S. Tax deadline , U. Tax deadline S. Tax deadline Losses Allocation of, U. Tax deadline S. Tax deadline Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. Tax deadline Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. Tax deadline , Passive income. Tax deadline Mutual fund shareholder, Mutual fund shareholder. Tax deadline N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. Tax deadline P Partner, Partner or S corporation shareholder. Tax deadline , Partnership distributive share. Tax deadline , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. Tax deadline , Penalties and interest. Tax deadline Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. Tax deadline Failure to file Form 5713, Penalty for failure to file. Tax deadline Failure to notify, foreign tax change, Failure-to-notify penalty. Tax deadline Failure to report treaty information, Report required. Tax deadline Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. Tax deadline Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. Tax deadline S. Tax deadline dollars. Tax deadline Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. Tax deadline Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. Tax deadline Reporting requirements (international boycott), Reporting requirements. Tax deadline Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. Tax deadline , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. Tax deadline Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. Tax deadline Social security taxes, Pension, unemployment, and disability fund payments. Tax deadline Source of compensation for labor or personal services Alternative basis, Alternative basis. Tax deadline Multi-year compensation, Multi-year compensation. Tax deadline Time basis, Time basis. Tax deadline Transportation income, Transportation Income State income taxes, State income taxes. Tax deadline Subsidy, Subsidy received. Tax deadline T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. Tax deadline S. Tax deadline , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. Tax deadline S. Tax deadline dollars. Tax deadline U U. Tax deadline S. Tax deadline citizens, U. Tax deadline S. Tax deadline Citizens U. Tax deadline S. Tax deadline losses Allocation of, U. Tax deadline S. Tax deadline Losses U. Tax deadline S. Tax deadline possessions, U. Tax deadline S. Tax deadline possessions. Tax deadline Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. Tax deadline , Carryback and Carryover W Wages, Wages completely excluded. Tax deadline When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications