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Tax Form For College Students

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Tax Form For College Students

Tax form for college students Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. Tax form for college students B Burden of proof, Burden of proof. Tax form for college students C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. Tax form for college students Periods of financial disability, Periods of financial disability. Tax form for college students Comments on publication, Comments and suggestions. Tax form for college students Communications, privileged, Confidentiality privilege. Tax form for college students , Confidentiality privilege. Tax form for college students Confidentiality, Confidentiality privilege. Tax form for college students , Confidentiality privilege. Tax form for college students D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. Tax form for college students Estates Claim for refund, Claim for refund by estates electing the installment method of payment. Tax form for college students Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. Tax form for college students Financial disability, periods of Claim for refund, Periods of financial disability. Tax form for college students Form 8379, Injured spouse exception. Tax form for college students 8857, Form 8857. Tax form for college students Free tax services, Free help with your tax return. Tax form for college students H Help (see Tax help) I Injured spouse, Injured spouse exception. Tax form for college students Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. Tax form for college students , Relief from joint and several liability on a joint return. Tax form for college students Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. Tax form for college students Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. Tax form for college students J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. Tax form for college students , Relief from joint and several liability on a joint return. Tax form for college students L Losses Disaster area, Disaster area claims for refund. Tax form for college students Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. Tax form for college students M Mediation, fast track, Fast track mediation. Tax form for college students More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. Tax form for college students Notices Third party contacts, Notice of IRS contact of third parties. Tax form for college students O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. Tax form for college students P Penalties, suspended, Suspension of interest and penalties. Tax form for college students Practitioners, federally authorized Confidential communications, Confidentiality privilege. Tax form for college students , Confidentiality privilege. Tax form for college students Presidentially declared disaster, Disaster area claims for refund. Tax form for college students Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. Tax form for college students , Offset of past-due state income tax obligations against overpayments. Tax form for college students Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. Tax form for college students Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. Tax form for college students , Confidentiality privilege. Tax form for college students Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. Tax form for college students S Suggestions for publication, Comments and suggestions. Tax form for college students T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. Tax form for college students Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. Tax form for college students Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Tax form for college students Taxpayer Advocate Service, Taxpayer Advocate Service. Tax form for college students Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. Tax form for college students TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. Tax form for college students Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications
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Understanding Your CP171 Notice

You received this notice to remind you of the amount you owe in tax, penalty and interest.


What you need to do

  • Read your notice carefully ― it will explain how much money you owe on your taxes.

You may want to...


Answers to Common Questions

  • Am I charged interest on the money I owe?
    Yes, interest accrues on your unpaid balance until you pay it in full.

  • Do I receive a penalty if I cannot pay the full amount?
    Yes, you receive a late payment penalty.

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

  • How can I set up a payment plan?
    Call the toll-free number listed on the top right corner of your notice to discuss payment options or learn more about payment arrangements here.

  •  


  • Tips for next year

    Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions for which you may qualify. In many cases, you can file free. Learn more about how to file electronically here.


    Understanding your notice

    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP171, Page 1

    Notice CP171, Page 2

    Notice CP171, Page 3

Page Last Reviewed or Updated: 09-Dec-2013

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Tax Form For College Students

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