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2011 tax calculator 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. 2011 tax calculator Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2011 tax calculator 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. 2011 tax calculator 7701-3. 2011 tax calculator 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. 2011 tax calculator Check your state's requirements and the federal tax regulations for further information. 2011 tax calculator Classification of an LLC Default classification rules. 2011 tax calculator   An LLC with at least two members is classified as a partnership for federal income tax purposes. 2011 tax calculator 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). 2011 tax calculator Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. 2011 tax calculator Elected classification. 2011 tax calculator   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. 2011 tax calculator After an LLC has determined its federal tax classification, it can later elect to change that classification. 2011 tax calculator For details, see Subsequent Elections, later. 2011 tax calculator 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. 2011 tax calculator S. 2011 tax calculator Return of Partnership Income. 2011 tax calculator Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. 2011 tax calculator For certain purposes, members of an LLC are treated as limited partners in a limited partnership. 2011 tax calculator 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. 2011 tax calculator 469-5T(e)). 2011 tax calculator See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. 2011 tax calculator Member manager. 2011 tax calculator   Only a member manager of an LLC can sign the partnership tax return. 2011 tax calculator And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. 2011 tax calculator 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. 2011 tax calculator If there are no elected or designated member managers, each owner is treated as a member manager. 2011 tax calculator Change in default classification. 2011 tax calculator   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. 2011 tax calculator 7701-3(f)(2). 2011 tax calculator 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. 2011 tax calculator   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. 2011 tax calculator 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. 2011 tax calculator Example 1. 2011 tax calculator Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. 2011 tax calculator Each holds an equal membership interest. 2011 tax calculator The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2011 tax calculator Ethel sells her entire interest in the LLC to Francis for $10,000. 2011 tax calculator After the sale, the business is continued by the LLC, which is owned solely by Francis. 2011 tax calculator No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2011 tax calculator The partnership terminates when Francis buys Ethel's entire interest. 2011 tax calculator 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. 2011 tax calculator 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. 2011 tax calculator 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. 2011 tax calculator 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. 2011 tax calculator 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). 2011 tax calculator See Partnership Distributions in Publication 541. 2011 tax calculator Example 2. 2011 tax calculator George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. 2011 tax calculator Each holds an equal membership interest. 2011 tax calculator The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2011 tax calculator George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. 2011 tax calculator After the sale, the business is continued by the LLC, which is owned solely by Ian. 2011 tax calculator No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2011 tax calculator The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. 2011 tax calculator George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. 2011 tax calculator For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. 2011 tax calculator Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. 2011 tax calculator   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. 2011 tax calculator R. 2011 tax calculator B. 2011 tax calculator 6. 2011 tax calculator You can find Revenue Ruling 99-6 at www. 2011 tax calculator irs. 2011 tax calculator gov/pub/irs-irbs/irb99-06. 2011 tax calculator pdf. 2011 tax calculator 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. 2011 tax calculator 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. 2011 tax calculator Employment tax and certain excise taxes. 2011 tax calculator   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. 2011 tax calculator 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. 2011 tax calculator 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. 2011 tax calculator See the employment and excise tax returns for more information. 2011 tax calculator Self-employment tax rule for disregarded entity LLCs. 2011 tax calculator   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. 2011 tax calculator 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. 2011 tax calculator Example 3. 2011 tax calculator LLC is a disregarded entity owned by Irene. 2011 tax calculator LLC has three employees (Kent, Patricia, and Tex) and pays wages. 2011 tax calculator LLC is treated as an entity separate from its owner for purposes of employment taxes. 2011 tax calculator 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. 2011 tax calculator 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. 2011 tax calculator Irene is self-employed for purposes of the self-employment tax. 2011 tax calculator Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. 2011 tax calculator Irene is not an employee of LLC for purposes of employment taxes. 2011 tax calculator 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. 2011 tax calculator Irene will figure the tax due on her net earnings from self-employment on Schedule SE. 2011 tax calculator Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. 2011 tax calculator Taxpayer identification number. 2011 tax calculator   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. 2011 tax calculator This includes all information returns and reporting related to income tax. 2011 tax calculator 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. 2011 tax calculator   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. 2011 tax calculator 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). 2011 tax calculator See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. 2011 tax calculator Change in default classification. 2011 tax calculator   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. 2011 tax calculator 7701-3(f)(2). 2011 tax calculator 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. 2011 tax calculator   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. 2011 tax calculator 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. 2011 tax calculator Example 4. 2011 tax calculator Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. 2011 tax calculator Alain does not contribute any portion of the $5,000 to the LLC. 2011 tax calculator Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. 2011 tax calculator The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. 2011 tax calculator 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. 2011 tax calculator 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. 2011 tax calculator Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. 2011 tax calculator Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. 2011 tax calculator Example 5. 2011 tax calculator Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. 2011 tax calculator The LLC uses all of the contributed cash in its business. 2011 tax calculator Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. 2011 tax calculator The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. 2011 tax calculator Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. 2011 tax calculator Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. 2011 tax calculator Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. 2011 tax calculator   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. 2011 tax calculator R. 2011 tax calculator B. 2011 tax calculator 8. 2011 tax calculator You can find Revenue Ruling 99-5 at www. 2011 tax calculator irs. 2011 tax calculator gov/pub/irs-irbs/irb99-06. 2011 tax calculator pdf. 2011 tax calculator 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. 2011 tax calculator File Form 8832, Entity Classification Election, to elect classification as a C corporation. 2011 tax calculator File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. 2011 tax calculator LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. 2011 tax calculator By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. 2011 tax calculator 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. 2011 tax calculator Example 6. 2011 tax calculator Classification as a corporation without an S election. 2011 tax calculator Wanda and Sylvester are members of an LLC. 2011 tax calculator 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. 2011 tax calculator The LLC must file Form 8832. 2011 tax calculator Example 7. 2011 tax calculator Classification as a corporation with an S election. 2011 tax calculator Evelyn and Carol are members of an LLC. 2011 tax calculator They agree that the LLC should be classified as an S corporation. 2011 tax calculator The LLC must file Form 2553 instead of Form 8832. 2011 tax calculator If the LLC is classified as a corporation, it must file a corporation income tax return. 2011 tax calculator 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). 2011 tax calculator 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. 2011 tax calculator Corporations generally file either: Form 1120, U. 2011 tax calculator S. 2011 tax calculator Corporation Income Tax Return; or Form 1120S, U. 2011 tax calculator S. 2011 tax calculator Income Tax Return for an S Corporation. 2011 tax calculator For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. 2011 tax calculator For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. 2011 tax calculator S. 2011 tax calculator Income Tax Return for an S Corporation. 2011 tax calculator Subsequent Elections An LLC can elect to change its classification. 2011 tax calculator 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. 2011 tax calculator 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. 2011 tax calculator For more information and exceptions, see Regulations section 301. 2011 tax calculator 7701-3(c) and the Form 8832 instructions. 2011 tax calculator 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. 2011 tax calculator Partnership to corporation. 2011 tax calculator   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. 2011 tax calculator   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. 2011 tax calculator Corporation to partnership. 2011 tax calculator   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. 2011 tax calculator   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. 2011 tax calculator Corporation to disregarded entity. 2011 tax calculator   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. 2011 tax calculator   For more information, see Distributions to Shareholders in Publication 542. 2011 tax calculator Disregarded entity to corporation. 2011 tax calculator   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. 2011 tax calculator   For more information, see Property Exchanged for Stock in Publication 542. 2011 tax calculator How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 2011 tax calculator 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. 2011 tax calculator By selecting the method that is best for you, you will have quick and easy access to tax help. 2011 tax calculator Contacting your Taxpayer Advocate. 2011 tax calculator   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. 2011 tax calculator   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. 2011 tax calculator 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. 2011 tax calculator 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. 2011 tax calculator For more information, go to www. 2011 tax calculator irs. 2011 tax calculator gov/advocate. 2011 tax calculator Low Income Taxpayer Clinics (LITCs). 2011 tax calculator   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. 2011 tax calculator The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. 2011 tax calculator Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2011 tax calculator It is available at www. 2011 tax calculator irs. 2011 tax calculator gov or at your local IRS office. 2011 tax calculator Small business workshops. 2011 tax calculator   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. 2011 tax calculator Workshops are sponsored and presented by IRS partners who are federal tax specialists. 2011 tax calculator Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. 2011 tax calculator Although most are free, some workshops have fees associated with them. 2011 tax calculator Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. 2011 tax calculator   For more information, visit www. 2011 tax calculator irs. 2011 tax calculator gov/businesses/small. 2011 tax calculator Subscribe to e-news for small businesses. 2011 tax calculator   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. 2011 tax calculator Visit the website at www. 2011 tax calculator irs. 2011 tax calculator gov/businesses/small and click on “Subscribe to e-News. 2011 tax calculator ” Free tax services. 2011 tax calculator   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2011 tax calculator 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. 2011 tax calculator   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2011 tax calculator Internet. 2011 tax calculator You can access the IRS website at www. 2011 tax calculator irs. 2011 tax calculator gov 24 hours a day, 7 days a week, to: E-file your return. 2011 tax calculator Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2011 tax calculator Check the status of your refund. 2011 tax calculator Go to www. 2011 tax calculator irs. 2011 tax calculator gov and click on Where's My Refund. 2011 tax calculator 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. 2011 tax calculator If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2011 tax calculator 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. 2011 tax calculator Download forms, instructions, and publications. 2011 tax calculator Order IRS products online. 2011 tax calculator Research your tax questions online. 2011 tax calculator Search publications online by topic or keyword. 2011 tax calculator View Internal Revenue Bulletins (IRBs) published in the last few years. 2011 tax calculator Figure your withholding allowances using the withholding calculator online at www. 2011 tax calculator irs. 2011 tax calculator gov/individuals. 2011 tax calculator Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2011 tax calculator Sign up to receive local and national tax news by email. 2011 tax calculator Get information on starting and operating a small business. 2011 tax calculator Phone. 2011 tax calculator Many services are available by phone. 2011 tax calculator Ordering forms, instructions, and publications. 2011 tax calculator Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2011 tax calculator You should receive your order within 10 days. 2011 tax calculator Asking tax questions. 2011 tax calculator Call the IRS with your tax questions at 1-800-829-1040. 2011 tax calculator Solving problems. 2011 tax calculator You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2011 tax calculator An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2011 tax calculator Call your local Taxpayer Assistance Center for an appointment. 2011 tax calculator To find the number, go to www. 2011 tax calculator irs. 2011 tax calculator gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 tax calculator TTY/TDD equipment. 2011 tax calculator If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2011 tax calculator TeleTax topics. 2011 tax calculator Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2011 tax calculator Refund information. 2011 tax calculator 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). 2011 tax calculator 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. 2011 tax calculator If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2011 tax calculator 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. 2011 tax calculator Refunds are sent out weekly on Fridays. 2011 tax calculator 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. 2011 tax calculator Evaluating the quality of our telephone services. 2011 tax calculator To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2011 tax calculator One method is for a second IRS representative to listen in on or record random telephone calls. 2011 tax calculator Another is to ask some callers to complete a short survey at the end of the call. 2011 tax calculator Walk-in. 2011 tax calculator Many products and services are available on a walk-in basis. 2011 tax calculator Products. 2011 tax calculator You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 tax calculator 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. 2011 tax calculator Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2011 tax calculator Services. 2011 tax calculator You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2011 tax calculator An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 tax calculator 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. 2011 tax calculator No appointment is necessary—just walk in. 2011 tax calculator If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2011 tax calculator A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2011 tax calculator If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2011 tax calculator All other issues will be handled without an appointment. 2011 tax calculator To find the number of your local office, go to www. 2011 tax calculator irs. 2011 tax calculator gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 tax calculator Mail. 2011 tax calculator You can send your order for forms, instructions, and publications to the address below. 2011 tax calculator You should receive a response within 10 days after your request is received. 2011 tax calculator Internal Revenue Service1201 N. 2011 tax calculator Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. 2011 tax calculator You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2011 tax calculator Prior-year forms, instructions, and publications. 2011 tax calculator Tax Map: an electronic research tool and finding aid. 2011 tax calculator Tax law frequently asked questions. 2011 tax calculator Tax Topics from the IRS telephone response system. 2011 tax calculator Internal Revenue Code—Title 26 of the U. 2011 tax calculator S. 2011 tax calculator Code. 2011 tax calculator Fill-in, print, and save features for most tax forms. 2011 tax calculator Internal Revenue Bulletins. 2011 tax calculator Toll-free and email technical support. 2011 tax calculator Two releases during the year. 2011 tax calculator – The first release will ship the beginning of January. 2011 tax calculator – The final release will ship the beginning of March. 2011 tax calculator Purchase the DVD from National Technical Information Service (NTIS) at www. 2011 tax calculator irs. 2011 tax calculator 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). 2011 tax calculator Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 2011 tax calculator The SBA also has publications and videos on a variety of business topics. 2011 tax calculator The following briefly describes assistance provided by the SBA. 2011 tax calculator Small Business Development Centers (SBDCs). 2011 tax calculator   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 2011 tax calculator Help is available when beginning, improving, or expanding a small business. 2011 tax calculator Business Information Centers (BICs). 2011 tax calculator   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 2011 tax calculator BICs also offer one-on-one assistance. 2011 tax calculator Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 2011 tax calculator Service Corps of Retired Executives (SCORE). 2011 tax calculator   SCORE provides small business counseling and training to current and prospective small business owners. 2011 tax calculator 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. 2011 tax calculator SCORE also offers a variety of small business workshops. 2011 tax calculator    Internet. 2011 tax calculator You can visit the SBA website at www. 2011 tax calculator sba. 2011 tax calculator gov. 2011 tax calculator While visiting the SBA website, you can find a variety of information of interest to small business owners. 2011 tax calculator    Phone. 2011 tax calculator 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. 2011 tax calculator    Walk-in. 2011 tax calculator You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 2011 tax calculator To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 2011 tax calculator Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 2011 tax calculator Most of these are available from the Superintendent of Documents at the Government Printing Office. 2011 tax calculator You can get information and order these publications and pamphlets in several ways. 2011 tax calculator Internet. 2011 tax calculator You can visit the GPO website at www. 2011 tax calculator access. 2011 tax calculator gpo. 2011 tax calculator gov. 2011 tax calculator Mail. 2011 tax calculator Write to the GPO at the following address. 2011 tax calculator Superintendent of DocumentsU. 2011 tax calculator S. 2011 tax calculator Government Printing OfficeP. 2011 tax calculator O. 2011 tax calculator Box 979050St. 2011 tax calculator Louis, MO 63917-9000 Phone. 2011 tax calculator Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. 2011 tax calculator Prev  Up  Next   Home   More Online Publications
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The 2011 Tax Calculator

2011 tax calculator 16. 2011 tax calculator   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. 2011 tax calculator Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2011 tax calculator Free help with your tax return. 2011 tax calculator   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2011 tax calculator The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2011 tax calculator The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2011 tax calculator Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2011 tax calculator Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2011 tax calculator To find the nearest VITA or TCE site, visit IRS. 2011 tax calculator gov or call 1-800-906-9887. 2011 tax calculator   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 tax calculator To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 tax calculator aarp. 2011 tax calculator org/money/taxaide or call 1-888-227-7669. 2011 tax calculator   For more information on these programs, go to IRS. 2011 tax calculator gov and enter “VITA” in the search box. 2011 tax calculator Internet. 2011 tax calculator IRS. 2011 tax calculator gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2011 tax calculator Apply for an Employer Identification Number (EIN). 2011 tax calculator Go to IRS. 2011 tax calculator gov and enter Apply for an EIN in the search box. 2011 tax calculator Request an Electronic Filing PIN by going to IRS. 2011 tax calculator gov and entering Electronic Filing PIN in the search box. 2011 tax calculator Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2011 tax calculator gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 tax calculator If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 tax calculator Checking the status of your amended return. 2011 tax calculator Go to IRS. 2011 tax calculator gov and enter Where's My Amended Return in the search box. 2011 tax calculator Download forms, instructions, and publications, including some accessible versions. 2011 tax calculator Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2011 tax calculator gov or IRS2Go. 2011 tax calculator Tax return and tax account transcripts are generally available for the current year and past three years. 2011 tax calculator Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 tax calculator gov. 2011 tax calculator Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2011 tax calculator Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 tax calculator gov. 2011 tax calculator Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2011 tax calculator gov or IRS2Go. 2011 tax calculator Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2011 tax calculator An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2011 tax calculator Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2011 tax calculator If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2011 tax calculator Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2011 tax calculator Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2011 tax calculator gov. 2011 tax calculator Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 tax calculator The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2011 tax calculator Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2011 tax calculator AARP offers the Tax-Aide counseling program as part of the TCE program. 2011 tax calculator Visit AARP's website to find the nearest Tax-Aide location. 2011 tax calculator Research your tax questions. 2011 tax calculator Search publications and instructions by topic or keyword. 2011 tax calculator Read the Internal Revenue Code, regulations, or other official guidance. 2011 tax calculator Read Internal Revenue Bulletins. 2011 tax calculator Sign up to receive local and national tax news by email. 2011 tax calculator Phone. 2011 tax calculator You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2011 tax calculator Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2011 tax calculator Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2011 tax calculator Call to locate the nearest volunteer help site, 1-800-906-9887. 2011 tax calculator Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2011 tax calculator The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2011 tax calculator Most VITA and TCE sites offer free electronic filing. 2011 tax calculator Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2011 tax calculator Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2011 tax calculator Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2011 tax calculator The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2011 tax calculator If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2011 tax calculator Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 tax calculator Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 tax calculator Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2011 tax calculator Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2011 tax calculator Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2011 tax calculator You should receive your order within 10 business days. 2011 tax calculator Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2011 tax calculator Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2011 tax calculator Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2011 tax calculator Call to ask tax questions, 1-800-829-1040. 2011 tax calculator Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2011 tax calculator The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2011 tax calculator These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2011 tax calculator gsa. 2011 tax calculator gov/fedrelay. 2011 tax calculator Walk-in. 2011 tax calculator You can find a selection of forms, publications and services — in-person, face-to-face. 2011 tax calculator Products. 2011 tax calculator You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 tax calculator Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2011 tax calculator Services. 2011 tax calculator You can walk in to your local TAC most business days for personal, face-to-face tax help. 2011 tax calculator An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 tax calculator 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 TAC where you can talk with an IRS representative face-to-face. 2011 tax calculator No appointment is necessary—just walk in. 2011 tax calculator Before visiting, check www. 2011 tax calculator irs. 2011 tax calculator gov/localcontacts for hours of operation and services provided. 2011 tax calculator Mail. 2011 tax calculator You can send your order for forms, instructions, and publications to the address below. 2011 tax calculator You should receive a response within 10 business days after your request is received. 2011 tax calculator  Internal Revenue Service 1201 N. 2011 tax calculator Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2011 tax calculator   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2011 tax calculator Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2011 tax calculator What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2011 tax calculator We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2011 tax calculator You face (or your business is facing) an immediate threat of adverse action. 2011 tax calculator You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2011 tax calculator   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2011 tax calculator Here's why we can help: TAS is an independent organization within the IRS. 2011 tax calculator Our advocates know how to work with the IRS. 2011 tax calculator Our services are free and tailored to meet your needs. 2011 tax calculator We have offices in every state, the District of Columbia, and Puerto Rico. 2011 tax calculator How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2011 tax calculator irs. 2011 tax calculator gov/advocate, or call us toll-free at 1-877-777-4778. 2011 tax calculator How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2011 tax calculator If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2011 tax calculator irs. 2011 tax calculator gov/sams. 2011 tax calculator Low Income Taxpayer Clinics. 2011 tax calculator   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2011 tax calculator Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2011 tax calculator Visit www. 2011 tax calculator TaxpayerAdvocate. 2011 tax calculator irs. 2011 tax calculator gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2011 tax calculator Prev  Up  Next   Home   More Online Publications