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2012 Tax Filing Online

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2012 Tax Filing Online

2012 tax filing online 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. 2012 tax filing online Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2012 tax filing online 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. 2012 tax filing online 7701-3. 2012 tax filing online 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. 2012 tax filing online Check your state's requirements and the federal tax regulations for further information. 2012 tax filing online Classification of an LLC Default classification rules. 2012 tax filing online   An LLC with at least two members is classified as a partnership for federal income tax purposes. 2012 tax filing online 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). 2012 tax filing online Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. 2012 tax filing online Elected classification. 2012 tax filing online   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. 2012 tax filing online After an LLC has determined its federal tax classification, it can later elect to change that classification. 2012 tax filing online For details, see Subsequent Elections, later. 2012 tax filing online 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. 2012 tax filing online S. 2012 tax filing online Return of Partnership Income. 2012 tax filing online Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. 2012 tax filing online For certain purposes, members of an LLC are treated as limited partners in a limited partnership. 2012 tax filing online 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. 2012 tax filing online 469-5T(e)). 2012 tax filing online See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. 2012 tax filing online Member manager. 2012 tax filing online   Only a member manager of an LLC can sign the partnership tax return. 2012 tax filing online And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. 2012 tax filing online 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. 2012 tax filing online If there are no elected or designated member managers, each owner is treated as a member manager. 2012 tax filing online Change in default classification. 2012 tax filing online   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. 2012 tax filing online 7701-3(f)(2). 2012 tax filing online 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. 2012 tax filing online   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. 2012 tax filing online 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. 2012 tax filing online Example 1. 2012 tax filing online Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. 2012 tax filing online Each holds an equal membership interest. 2012 tax filing online The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2012 tax filing online Ethel sells her entire interest in the LLC to Francis for $10,000. 2012 tax filing online After the sale, the business is continued by the LLC, which is owned solely by Francis. 2012 tax filing online No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2012 tax filing online The partnership terminates when Francis buys Ethel's entire interest. 2012 tax filing online 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. 2012 tax filing online 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. 2012 tax filing online 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. 2012 tax filing online 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. 2012 tax filing online 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). 2012 tax filing online See Partnership Distributions in Publication 541. 2012 tax filing online Example 2. 2012 tax filing online George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. 2012 tax filing online Each holds an equal membership interest. 2012 tax filing online The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2012 tax filing online George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. 2012 tax filing online After the sale, the business is continued by the LLC, which is owned solely by Ian. 2012 tax filing online No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2012 tax filing online The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. 2012 tax filing online George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. 2012 tax filing online For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. 2012 tax filing online Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. 2012 tax filing online   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. 2012 tax filing online R. 2012 tax filing online B. 2012 tax filing online 6. 2012 tax filing online You can find Revenue Ruling 99-6 at www. 2012 tax filing online irs. 2012 tax filing online gov/pub/irs-irbs/irb99-06. 2012 tax filing online pdf. 2012 tax filing online 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. 2012 tax filing online 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. 2012 tax filing online Employment tax and certain excise taxes. 2012 tax filing online   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. 2012 tax filing online 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. 2012 tax filing online 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. 2012 tax filing online See the employment and excise tax returns for more information. 2012 tax filing online Self-employment tax rule for disregarded entity LLCs. 2012 tax filing online   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. 2012 tax filing online 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. 2012 tax filing online Example 3. 2012 tax filing online LLC is a disregarded entity owned by Irene. 2012 tax filing online LLC has three employees (Kent, Patricia, and Tex) and pays wages. 2012 tax filing online LLC is treated as an entity separate from its owner for purposes of employment taxes. 2012 tax filing online 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. 2012 tax filing online 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. 2012 tax filing online Irene is self-employed for purposes of the self-employment tax. 2012 tax filing online Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. 2012 tax filing online Irene is not an employee of LLC for purposes of employment taxes. 2012 tax filing online 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. 2012 tax filing online Irene will figure the tax due on her net earnings from self-employment on Schedule SE. 2012 tax filing online Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. 2012 tax filing online Taxpayer identification number. 2012 tax filing online   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. 2012 tax filing online This includes all information returns and reporting related to income tax. 2012 tax filing online 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. 2012 tax filing online   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. 2012 tax filing online 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). 2012 tax filing online See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. 2012 tax filing online Change in default classification. 2012 tax filing online   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. 2012 tax filing online 7701-3(f)(2). 2012 tax filing online 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. 2012 tax filing online   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. 2012 tax filing online 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. 2012 tax filing online Example 4. 2012 tax filing online Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. 2012 tax filing online Alain does not contribute any portion of the $5,000 to the LLC. 2012 tax filing online Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. 2012 tax filing online The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. 2012 tax filing online 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. 2012 tax filing online 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. 2012 tax filing online Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. 2012 tax filing online Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. 2012 tax filing online Example 5. 2012 tax filing online Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. 2012 tax filing online The LLC uses all of the contributed cash in its business. 2012 tax filing online Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. 2012 tax filing online The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. 2012 tax filing online Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. 2012 tax filing online Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. 2012 tax filing online Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. 2012 tax filing online   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. 2012 tax filing online R. 2012 tax filing online B. 2012 tax filing online 8. 2012 tax filing online You can find Revenue Ruling 99-5 at www. 2012 tax filing online irs. 2012 tax filing online gov/pub/irs-irbs/irb99-06. 2012 tax filing online pdf. 2012 tax filing online 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. 2012 tax filing online File Form 8832, Entity Classification Election, to elect classification as a C corporation. 2012 tax filing online File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. 2012 tax filing online LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. 2012 tax filing online By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. 2012 tax filing online 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. 2012 tax filing online Example 6. 2012 tax filing online Classification as a corporation without an S election. 2012 tax filing online Wanda and Sylvester are members of an LLC. 2012 tax filing online 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. 2012 tax filing online The LLC must file Form 8832. 2012 tax filing online Example 7. 2012 tax filing online Classification as a corporation with an S election. 2012 tax filing online Evelyn and Carol are members of an LLC. 2012 tax filing online They agree that the LLC should be classified as an S corporation. 2012 tax filing online The LLC must file Form 2553 instead of Form 8832. 2012 tax filing online If the LLC is classified as a corporation, it must file a corporation income tax return. 2012 tax filing online 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). 2012 tax filing online 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. 2012 tax filing online Corporations generally file either: Form 1120, U. 2012 tax filing online S. 2012 tax filing online Corporation Income Tax Return; or Form 1120S, U. 2012 tax filing online S. 2012 tax filing online Income Tax Return for an S Corporation. 2012 tax filing online For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. 2012 tax filing online For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. 2012 tax filing online S. 2012 tax filing online Income Tax Return for an S Corporation. 2012 tax filing online Subsequent Elections An LLC can elect to change its classification. 2012 tax filing online 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. 2012 tax filing online 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. 2012 tax filing online For more information and exceptions, see Regulations section 301. 2012 tax filing online 7701-3(c) and the Form 8832 instructions. 2012 tax filing online 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. 2012 tax filing online Partnership to corporation. 2012 tax filing online   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. 2012 tax filing online   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. 2012 tax filing online Corporation to partnership. 2012 tax filing online   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. 2012 tax filing online   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. 2012 tax filing online Corporation to disregarded entity. 2012 tax filing online   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. 2012 tax filing online   For more information, see Distributions to Shareholders in Publication 542. 2012 tax filing online Disregarded entity to corporation. 2012 tax filing online   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. 2012 tax filing online   For more information, see Property Exchanged for Stock in Publication 542. 2012 tax filing online How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 2012 tax filing online 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. 2012 tax filing online By selecting the method that is best for you, you will have quick and easy access to tax help. 2012 tax filing online Contacting your Taxpayer Advocate. 2012 tax filing online   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. 2012 tax filing online   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. 2012 tax filing online 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. 2012 tax filing online 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. 2012 tax filing online For more information, go to www. 2012 tax filing online irs. 2012 tax filing online gov/advocate. 2012 tax filing online Low Income Taxpayer Clinics (LITCs). 2012 tax filing online   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. 2012 tax filing online The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. 2012 tax filing online Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2012 tax filing online It is available at www. 2012 tax filing online irs. 2012 tax filing online gov or at your local IRS office. 2012 tax filing online Small business workshops. 2012 tax filing online   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. 2012 tax filing online Workshops are sponsored and presented by IRS partners who are federal tax specialists. 2012 tax filing online Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. 2012 tax filing online Although most are free, some workshops have fees associated with them. 2012 tax filing online Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. 2012 tax filing online   For more information, visit www. 2012 tax filing online irs. 2012 tax filing online gov/businesses/small. 2012 tax filing online Subscribe to e-news for small businesses. 2012 tax filing online   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. 2012 tax filing online Visit the website at www. 2012 tax filing online irs. 2012 tax filing online gov/businesses/small and click on “Subscribe to e-News. 2012 tax filing online ” Free tax services. 2012 tax filing online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2012 tax filing online 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. 2012 tax filing online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2012 tax filing online Internet. 2012 tax filing online You can access the IRS website at www. 2012 tax filing online irs. 2012 tax filing online gov 24 hours a day, 7 days a week, to: E-file your return. 2012 tax filing online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2012 tax filing online Check the status of your refund. 2012 tax filing online Go to www. 2012 tax filing online irs. 2012 tax filing online gov and click on Where's My Refund. 2012 tax filing online 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. 2012 tax filing online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 tax filing online 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. 2012 tax filing online Download forms, instructions, and publications. 2012 tax filing online Order IRS products online. 2012 tax filing online Research your tax questions online. 2012 tax filing online Search publications online by topic or keyword. 2012 tax filing online View Internal Revenue Bulletins (IRBs) published in the last few years. 2012 tax filing online Figure your withholding allowances using the withholding calculator online at www. 2012 tax filing online irs. 2012 tax filing online gov/individuals. 2012 tax filing online Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2012 tax filing online Sign up to receive local and national tax news by email. 2012 tax filing online Get information on starting and operating a small business. 2012 tax filing online Phone. 2012 tax filing online Many services are available by phone. 2012 tax filing online Ordering forms, instructions, and publications. 2012 tax filing online Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2012 tax filing online You should receive your order within 10 days. 2012 tax filing online Asking tax questions. 2012 tax filing online Call the IRS with your tax questions at 1-800-829-1040. 2012 tax filing online Solving problems. 2012 tax filing online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2012 tax filing online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2012 tax filing online Call your local Taxpayer Assistance Center for an appointment. 2012 tax filing online To find the number, go to www. 2012 tax filing online irs. 2012 tax filing online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 tax filing online TTY/TDD equipment. 2012 tax filing online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2012 tax filing online TeleTax topics. 2012 tax filing online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2012 tax filing online Refund information. 2012 tax filing online 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). 2012 tax filing online 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. 2012 tax filing online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 tax filing online 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. 2012 tax filing online Refunds are sent out weekly on Fridays. 2012 tax filing online 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. 2012 tax filing online Evaluating the quality of our telephone services. 2012 tax filing online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2012 tax filing online One method is for a second IRS representative to listen in on or record random telephone calls. 2012 tax filing online Another is to ask some callers to complete a short survey at the end of the call. 2012 tax filing online Walk-in. 2012 tax filing online Many products and services are available on a walk-in basis. 2012 tax filing online Products. 2012 tax filing online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 tax filing online 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. 2012 tax filing online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2012 tax filing online Services. 2012 tax filing online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2012 tax filing online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 tax filing online 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. 2012 tax filing online No appointment is necessary—just walk in. 2012 tax filing online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2012 tax filing online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2012 tax filing online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2012 tax filing online All other issues will be handled without an appointment. 2012 tax filing online To find the number of your local office, go to www. 2012 tax filing online irs. 2012 tax filing online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 tax filing online Mail. 2012 tax filing online You can send your order for forms, instructions, and publications to the address below. 2012 tax filing online You should receive a response within 10 days after your request is received. 2012 tax filing online Internal Revenue Service1201 N. 2012 tax filing online Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. 2012 tax filing online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2012 tax filing online Prior-year forms, instructions, and publications. 2012 tax filing online Tax Map: an electronic research tool and finding aid. 2012 tax filing online Tax law frequently asked questions. 2012 tax filing online Tax Topics from the IRS telephone response system. 2012 tax filing online Internal Revenue Code—Title 26 of the U. 2012 tax filing online S. 2012 tax filing online Code. 2012 tax filing online Fill-in, print, and save features for most tax forms. 2012 tax filing online Internal Revenue Bulletins. 2012 tax filing online Toll-free and email technical support. 2012 tax filing online Two releases during the year. 2012 tax filing online – The first release will ship the beginning of January. 2012 tax filing online – The final release will ship the beginning of March. 2012 tax filing online Purchase the DVD from National Technical Information Service (NTIS) at www. 2012 tax filing online irs. 2012 tax filing online 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). 2012 tax filing online Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 2012 tax filing online The SBA also has publications and videos on a variety of business topics. 2012 tax filing online The following briefly describes assistance provided by the SBA. 2012 tax filing online Small Business Development Centers (SBDCs). 2012 tax filing online   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 2012 tax filing online Help is available when beginning, improving, or expanding a small business. 2012 tax filing online Business Information Centers (BICs). 2012 tax filing online   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 2012 tax filing online BICs also offer one-on-one assistance. 2012 tax filing online Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 2012 tax filing online Service Corps of Retired Executives (SCORE). 2012 tax filing online   SCORE provides small business counseling and training to current and prospective small business owners. 2012 tax filing online 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. 2012 tax filing online SCORE also offers a variety of small business workshops. 2012 tax filing online    Internet. 2012 tax filing online You can visit the SBA website at www. 2012 tax filing online sba. 2012 tax filing online gov. 2012 tax filing online While visiting the SBA website, you can find a variety of information of interest to small business owners. 2012 tax filing online    Phone. 2012 tax filing online 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. 2012 tax filing online    Walk-in. 2012 tax filing online You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 2012 tax filing online To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 2012 tax filing online Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 2012 tax filing online Most of these are available from the Superintendent of Documents at the Government Printing Office. 2012 tax filing online You can get information and order these publications and pamphlets in several ways. 2012 tax filing online Internet. 2012 tax filing online You can visit the GPO website at www. 2012 tax filing online access. 2012 tax filing online gpo. 2012 tax filing online gov. 2012 tax filing online Mail. 2012 tax filing online Write to the GPO at the following address. 2012 tax filing online Superintendent of DocumentsU. 2012 tax filing online S. 2012 tax filing online Government Printing OfficeP. 2012 tax filing online O. 2012 tax filing online Box 979050St. 2012 tax filing online Louis, MO 63917-9000 Phone. 2012 tax filing online Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. 2012 tax filing online Prev  Up  Next   Home   More Online Publications
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Understanding your CP21A Notice

We made the change(s) you requested to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of the change(s).

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

The notice says "Based on the information you provided, we changed your 200X Form 1040 to correct your:..." but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
Please contact us at the number listed on the top right corner of your notice for specific information about your tax return.

What do I say when I call the IRS?
Mention that you got a CP21A notice with a balance due and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll-free number listed on the top right corner of your notice.

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

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

What if I think I’m a victim of identity theft?
Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Feb-2014

The 2012 Tax Filing Online

2012 tax filing online 6. 2012 tax filing online   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2012 tax filing online Free help with your tax return. 2012 tax filing online   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 tax filing online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 tax filing online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 tax filing online 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. 2012 tax filing online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 tax filing online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 tax filing online gov, download the IRS2Go app, or call 1-800-906-9887. 2012 tax filing online   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 tax filing online To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 tax filing online aarp. 2012 tax filing online org/money/taxaide or call 1-888-227-7669. 2012 tax filing online For more information on these programs, go to IRS. 2012 tax filing online gov and enter “VITA” in the search box. 2012 tax filing online Internet. 2012 tax filing online    IRS. 2012 tax filing online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 tax filing online Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 tax filing online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. 2012 tax filing online Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 tax filing online gov or download the IRS2Go app and select the Refund Status option. 2012 tax filing online The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 tax filing online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2012 tax filing online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 tax filing online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 tax filing online Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 tax filing online No need to wait on the phone or stand in line. 2012 tax filing online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2012 tax filing online When you reach the response screen, you can print the entire interview and the final response for your records. 2012 tax filing online New subject areas are added on a regular basis. 2012 tax filing online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 tax filing online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 tax filing online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 tax filing online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 tax filing online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2012 tax filing online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2012 tax filing online You can also ask the IRS to mail a return or an account transcript to you. 2012 tax filing online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 tax filing online gov or by calling 1-800-908-9946. 2012 tax filing online Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 tax filing online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 tax filing online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 tax filing online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2012 tax filing online Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 tax filing online gov and enter Where's My Amended Return? in the search box. 2012 tax filing online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 tax filing online It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 tax filing online Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 tax filing online gov. 2012 tax filing online Select the Payment tab on the front page of IRS. 2012 tax filing online gov for more information. 2012 tax filing online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 tax filing online Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 tax filing online gov. 2012 tax filing online 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. 2012 tax filing online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 tax filing online gov. 2012 tax filing online Request an Electronic Filing PIN by going to IRS. 2012 tax filing online gov and entering Electronic Filing PIN in the search box. 2012 tax filing online Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 tax filing online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 tax filing online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 tax filing online An employee can answer questions about your tax account or help you set up a payment plan. 2012 tax filing online Before you visit, check the Office Locator on IRS. 2012 tax filing online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 tax filing online If you have a special need, such as a disability, you can request an appointment. 2012 tax filing online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 tax filing online Apply for an Employer Identification Number (EIN). 2012 tax filing online Go to IRS. 2012 tax filing online gov and enter Apply for an EIN in the search box. 2012 tax filing online Read the Internal Revenue Code, regulations, or other official guidance. 2012 tax filing online Read Internal Revenue Bulletins. 2012 tax filing online Sign up to receive local and national tax news and more by email. 2012 tax filing online Just click on “subscriptions” above the search box on IRS. 2012 tax filing online gov and choose from a variety of options. 2012 tax filing online Phone. 2012 tax filing online    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 tax filing online Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 tax filing online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 tax filing online gov, or download the IRS2Go app. 2012 tax filing online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 tax filing online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 tax filing online Most VITA and TCE sites offer free electronic filing. 2012 tax filing online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 tax filing online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 tax filing online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2012 tax filing online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 tax filing online The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 tax filing online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 tax filing online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 tax filing online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 tax filing online Note, the above information is for our automated hotline. 2012 tax filing online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2012 tax filing online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 tax filing online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 tax filing online It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 tax filing online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2012 tax filing online You should receive your order within 10 business days. 2012 tax filing online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 tax filing online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2012 tax filing online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 tax filing online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 tax filing online These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 tax filing online Walk-in. 2012 tax filing online   You can find a selection of forms, publications and services — in-person. 2012 tax filing online Products. 2012 tax filing online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 tax filing online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 tax filing online Services. 2012 tax filing online You can walk in to your local TAC for face-to-face tax help. 2012 tax filing online An employee can answer questions about your tax account or help you set up a payment plan. 2012 tax filing online Before visiting, use the Office Locator tool on IRS. 2012 tax filing online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 tax filing online Mail. 2012 tax filing online   You can send your order for forms, instructions, and publications to the address below. 2012 tax filing online You should receive a response within 10 business days after your request is received. 2012 tax filing online Internal Revenue Service 1201 N. 2012 tax filing online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 tax filing online The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 tax filing online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 tax filing online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 tax filing online 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. 2012 tax filing online You face (or your business is facing) an immediate threat of adverse action. 2012 tax filing online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 tax filing online   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. 2012 tax filing online Here's why we can help: TAS is an independent organization within the IRS. 2012 tax filing online Our advocates know how to work with the IRS. 2012 tax filing online Our services are free and tailored to meet your needs. 2012 tax filing online We have offices in every state, the District of Columbia, and Puerto Rico. 2012 tax filing online   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2012 tax filing online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 tax filing online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 tax filing online Low Income Taxpayer Clinics (LITCs). 2012 tax filing online   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. 2012 tax filing online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 tax filing online Visit www. 2012 tax filing online TaxpayerAdvocate. 2012 tax filing online irs. 2012 tax filing online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 tax filing online Prev  Up  Next   Home   More Online Publications