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1040ez tax forms downloads Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. 1040ez tax forms downloads Proc. 1040ez tax forms downloads 2013-21 Table of Contents SECTION 1. 1040ez tax forms downloads PURPOSE SECTION 2. 1040ez tax forms downloads BACKGROUND SECTION 3. 1040ez tax forms downloads SCOPE SECTION 4. 1040ez tax forms downloads APPLICATION. 1040ez tax forms downloads 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040ez tax forms downloads . 1040ez tax forms downloads 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040ez tax forms downloads SECTION 5. 1040ez tax forms downloads EFFECTIVE DATE SECTION 6. 1040ez tax forms downloads DRAFTING INFORMATION SECTION 1. 1040ez tax forms downloads PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. 1040ez tax forms downloads The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 1040ez tax forms downloads SECTION 2. 1040ez tax forms downloads BACKGROUND . 1040ez tax forms downloads 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 1040ez tax forms downloads For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. 1040ez tax forms downloads The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 1040ez tax forms downloads This change reflects the higher rate of price inflation for trucks and vans since 1988. 1040ez tax forms downloads . 1040ez tax forms downloads 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. 1040ez tax forms downloads L. 1040ez tax forms downloads No. 1040ez tax forms downloads 112-240, 126 Stat. 1040ez tax forms downloads 2313 (Jan. 1040ez tax forms downloads 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. 1040ez tax forms downloads Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. 1040ez tax forms downloads . 1040ez tax forms downloads 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 1040ez tax forms downloads Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. 1040ez tax forms downloads Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). 1040ez tax forms downloads Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. 1040ez tax forms downloads This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. 1040ez tax forms downloads . 1040ez tax forms downloads 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 1040ez tax forms downloads The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 1040ez tax forms downloads Under § 1. 1040ez tax forms downloads 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. 1040ez tax forms downloads One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 1040ez tax forms downloads Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 1040ez tax forms downloads SECTION 3. 1040ez tax forms downloads SCOPE . 1040ez tax forms downloads 01 The limitations on depreciation deductions in section 4. 1040ez tax forms downloads 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. 1040ez tax forms downloads . 1040ez tax forms downloads 02 The tables in section 4. 1040ez tax forms downloads 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. 1040ez tax forms downloads Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 1040ez tax forms downloads See Rev. 1040ez tax forms downloads Proc. 1040ez tax forms downloads 2008-22, 2008-1 C. 1040ez tax forms downloads B. 1040ez tax forms downloads 658, for passenger automobiles first leased during calendar year 2008; Rev. 1040ez tax forms downloads Proc. 1040ez tax forms downloads 2009-24, 2009-17 I. 1040ez tax forms downloads R. 1040ez tax forms downloads B. 1040ez tax forms downloads 885, for passenger automobiles first leased during calendar year 2009; Rev. 1040ez tax forms downloads Proc. 1040ez tax forms downloads 2010-18, 2010-09 I. 1040ez tax forms downloads R. 1040ez tax forms downloads B. 1040ez tax forms downloads 427, as amplified and modified by section 4. 1040ez tax forms downloads 03 of Rev. 1040ez tax forms downloads Proc. 1040ez tax forms downloads 2011-21, 2011-12 I. 1040ez tax forms downloads R. 1040ez tax forms downloads B. 1040ez tax forms downloads 560, for passenger automobiles first leased during calendar year 2010; Rev. 1040ez tax forms downloads Proc. 1040ez tax forms downloads 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. 1040ez tax forms downloads Proc. 1040ez tax forms downloads 2012-23, 2012-14 I. 1040ez tax forms downloads R. 1040ez tax forms downloads B. 1040ez tax forms downloads 712, for passenger automobiles first leased during calendar year 2012. 1040ez tax forms downloads SECTION 4. 1040ez tax forms downloads APPLICATION . 1040ez tax forms downloads 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040ez tax forms downloads (1) Amount of the inflation adjustment. 1040ez tax forms downloads (a) Passenger automobiles (other than trucks or vans). 1040ez tax forms downloads Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 1040ez tax forms downloads Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 1040ez tax forms downloads The new car component of the CPI was 115. 1040ez tax forms downloads 2 for October 1987 and 143. 1040ez tax forms downloads 787 for October 2012. 1040ez tax forms downloads The October 2012 index exceeded the October 1987 index by 28. 1040ez tax forms downloads 587. 1040ez tax forms downloads Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. 1040ez tax forms downloads 8 percent (28. 1040ez tax forms downloads 587/115. 1040ez tax forms downloads 2 x 100%). 1040ez tax forms downloads The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040ez tax forms downloads 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. 1040ez tax forms downloads This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. 1040ez tax forms downloads (b) Trucks and vans. 1040ez tax forms downloads To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. 1040ez tax forms downloads The new truck component of the CPI was 112. 1040ez tax forms downloads 4 for October 1987 and 149. 1040ez tax forms downloads 386 for October 2012. 1040ez tax forms downloads The October 2012 index exceeded the October 1987 index by 36. 1040ez tax forms downloads 986. 1040ez tax forms downloads Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. 1040ez tax forms downloads 9 percent (36. 1040ez tax forms downloads 986/112. 1040ez tax forms downloads 4 x 100%). 1040ez tax forms downloads The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040ez tax forms downloads 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 1040ez tax forms downloads This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. 1040ez tax forms downloads (2) Amount of the limitation. 1040ez tax forms downloads Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. 1040ez tax forms downloads Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. 1040ez tax forms downloads Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. 1040ez tax forms downloads REV. 1040ez tax forms downloads PROC. 1040ez tax forms downloads 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040ez tax forms downloads PROC. 1040ez tax forms downloads 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. 1040ez tax forms downloads PROC. 1040ez tax forms downloads 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040ez tax forms downloads PROC. 1040ez tax forms downloads 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . 1040ez tax forms downloads 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040ez tax forms downloads A taxpayer must follow the procedures in § 1. 1040ez tax forms downloads 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. 1040ez tax forms downloads In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. 1040ez tax forms downloads REV. 1040ez tax forms downloads PROC. 1040ez tax forms downloads 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. 1040ez tax forms downloads PROC. 1040ez tax forms downloads 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. 1040ez tax forms downloads EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. 1040ez tax forms downloads SECTION 6. 1040ez tax forms downloads DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 1040ez tax forms downloads Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 1040ez tax forms downloads For further information regarding this revenue procedure, contact Mr. 1040ez tax forms downloads Harvey at (202) 622-4930 (not a toll-free call). 1040ez tax forms downloads Prev  Up  Next   Home   More Internal Revenue 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IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
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• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

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Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone* 
Detroit  500 Woodward Ave.
Detroit, MI 48226 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(313) 628-3722 
Flint  917 N. Saginaw Street
Flint, MI 48503 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(810) 342-6190 
Grand Rapids  3251 N. Evergreen Dr. N.E.
Grand Rapids, MI 49525 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(616) 365-4700 
Marquette  1055 W. Baraga Ave.
Marquette, MI 49855 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(906) 228-7845 
Saginaw  4901 Towne Centre
Saginaw, MI 48604 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(989) 797-8560 
Traverse City  2040 N. US 31 South
Traverse City, MI 49685 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

    Services Provided

(231) 932-2192 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 313-628-3670 in Detroit or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
477 Michigan Ave.
Stop 45, Room 2401
Detroit, MI 48226

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040ez Tax Forms Downloads

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