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Amended Tax Forms

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Amended Tax Forms

Amended tax forms 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. Amended tax forms Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Amended tax forms 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. Amended tax forms 7701-3. Amended tax forms 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. Amended tax forms Check your state's requirements and the federal tax regulations for further information. Amended tax forms Classification of an LLC Default classification rules. Amended tax forms   An LLC with at least two members is classified as a partnership for federal income tax purposes. Amended tax forms 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). Amended tax forms Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. Amended tax forms Elected classification. Amended tax forms   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. Amended tax forms After an LLC has determined its federal tax classification, it can later elect to change that classification. Amended tax forms For details, see Subsequent Elections, later. Amended tax forms 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. Amended tax forms S. Amended tax forms Return of Partnership Income. Amended tax forms Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. Amended tax forms For certain purposes, members of an LLC are treated as limited partners in a limited partnership. Amended tax forms 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. Amended tax forms 469-5T(e)). Amended tax forms See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. Amended tax forms Member manager. Amended tax forms   Only a member manager of an LLC can sign the partnership tax return. Amended tax forms And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. Amended tax forms 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. Amended tax forms If there are no elected or designated member managers, each owner is treated as a member manager. Amended tax forms Change in default classification. Amended tax forms   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. Amended tax forms 7701-3(f)(2). Amended tax forms 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. Amended tax forms   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. Amended tax forms 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. Amended tax forms Example 1. Amended tax forms Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. Amended tax forms Each holds an equal membership interest. Amended tax forms The LLC does not hold any unrealized receivables or substantially appreciated inventory. Amended tax forms Ethel sells her entire interest in the LLC to Francis for $10,000. Amended tax forms After the sale, the business is continued by the LLC, which is owned solely by Francis. Amended tax forms No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Amended tax forms The partnership terminates when Francis buys Ethel's entire interest. Amended tax forms 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. Amended tax forms 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. Amended tax forms 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. Amended tax forms 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. Amended tax forms 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). Amended tax forms See Partnership Distributions in Publication 541. Amended tax forms Example 2. Amended tax forms George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. Amended tax forms Each holds an equal membership interest. Amended tax forms The LLC does not hold any unrealized receivables or substantially appreciated inventory. Amended tax forms George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. Amended tax forms After the sale, the business is continued by the LLC, which is owned solely by Ian. Amended tax forms No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Amended tax forms The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. Amended tax forms George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. Amended tax forms For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. Amended tax forms Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. Amended tax forms   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. Amended tax forms R. Amended tax forms B. Amended tax forms 6. Amended tax forms You can find Revenue Ruling 99-6 at www. Amended tax forms irs. Amended tax forms gov/pub/irs-irbs/irb99-06. Amended tax forms pdf. Amended tax forms 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. Amended tax forms 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. Amended tax forms Employment tax and certain excise taxes. Amended tax forms   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. Amended tax forms 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. Amended tax forms 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. Amended tax forms See the employment and excise tax returns for more information. Amended tax forms Self-employment tax rule for disregarded entity LLCs. Amended tax forms   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. Amended tax forms 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. Amended tax forms Example 3. Amended tax forms LLC is a disregarded entity owned by Irene. Amended tax forms LLC has three employees (Kent, Patricia, and Tex) and pays wages. Amended tax forms LLC is treated as an entity separate from its owner for purposes of employment taxes. Amended tax forms 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. Amended tax forms 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. Amended tax forms Irene is self-employed for purposes of the self-employment tax. Amended tax forms Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. Amended tax forms Irene is not an employee of LLC for purposes of employment taxes. Amended tax forms 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. Amended tax forms Irene will figure the tax due on her net earnings from self-employment on Schedule SE. Amended tax forms Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. Amended tax forms Taxpayer identification number. Amended tax forms   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. Amended tax forms This includes all information returns and reporting related to income tax. Amended tax forms 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. Amended tax forms   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. Amended tax forms 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). Amended tax forms See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. Amended tax forms Change in default classification. Amended tax forms   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. Amended tax forms 7701-3(f)(2). Amended tax forms 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. Amended tax forms   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. Amended tax forms 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. Amended tax forms Example 4. Amended tax forms Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. Amended tax forms Alain does not contribute any portion of the $5,000 to the LLC. Amended tax forms Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. Amended tax forms The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. Amended tax forms 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. Amended tax forms 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. Amended tax forms Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. Amended tax forms Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. Amended tax forms Example 5. Amended tax forms Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. Amended tax forms The LLC uses all of the contributed cash in its business. Amended tax forms Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. Amended tax forms The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. Amended tax forms Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. Amended tax forms Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. Amended tax forms Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. Amended tax forms   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. Amended tax forms R. Amended tax forms B. Amended tax forms 8. Amended tax forms You can find Revenue Ruling 99-5 at www. Amended tax forms irs. Amended tax forms gov/pub/irs-irbs/irb99-06. Amended tax forms pdf. Amended tax forms 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. Amended tax forms File Form 8832, Entity Classification Election, to elect classification as a C corporation. Amended tax forms File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. Amended tax forms LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. Amended tax forms By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. Amended tax forms 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. Amended tax forms Example 6. Amended tax forms Classification as a corporation without an S election. Amended tax forms Wanda and Sylvester are members of an LLC. Amended tax forms 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. Amended tax forms The LLC must file Form 8832. Amended tax forms Example 7. Amended tax forms Classification as a corporation with an S election. Amended tax forms Evelyn and Carol are members of an LLC. Amended tax forms They agree that the LLC should be classified as an S corporation. Amended tax forms The LLC must file Form 2553 instead of Form 8832. Amended tax forms If the LLC is classified as a corporation, it must file a corporation income tax return. Amended tax forms 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). Amended tax forms 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. Amended tax forms Corporations generally file either: Form 1120, U. Amended tax forms S. Amended tax forms Corporation Income Tax Return; or Form 1120S, U. Amended tax forms S. Amended tax forms Income Tax Return for an S Corporation. Amended tax forms For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. Amended tax forms For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. Amended tax forms S. Amended tax forms Income Tax Return for an S Corporation. Amended tax forms Subsequent Elections An LLC can elect to change its classification. Amended tax forms 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. Amended tax forms 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. Amended tax forms For more information and exceptions, see Regulations section 301. Amended tax forms 7701-3(c) and the Form 8832 instructions. Amended tax forms 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. Amended tax forms Partnership to corporation. Amended tax forms   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. Amended tax forms   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. Amended tax forms Corporation to partnership. Amended tax forms   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. Amended tax forms   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. Amended tax forms Corporation to disregarded entity. Amended tax forms   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. Amended tax forms   For more information, see Distributions to Shareholders in Publication 542. Amended tax forms Disregarded entity to corporation. Amended tax forms   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. Amended tax forms   For more information, see Property Exchanged for Stock in Publication 542. Amended tax forms How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Amended tax forms 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. Amended tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. Amended tax forms Contacting your Taxpayer Advocate. Amended tax forms   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. Amended tax forms   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. Amended tax forms 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. Amended tax forms 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. Amended tax forms For more information, go to www. Amended tax forms irs. Amended tax forms gov/advocate. Amended tax forms Low Income Taxpayer Clinics (LITCs). Amended tax forms   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. Amended tax forms The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Amended tax forms Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Amended tax forms It is available at www. Amended tax forms irs. Amended tax forms gov or at your local IRS office. Amended tax forms Small business workshops. Amended tax forms   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. Amended tax forms Workshops are sponsored and presented by IRS partners who are federal tax specialists. Amended tax forms Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Amended tax forms Although most are free, some workshops have fees associated with them. Amended tax forms Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. Amended tax forms   For more information, visit www. Amended tax forms irs. Amended tax forms gov/businesses/small. Amended tax forms Subscribe to e-news for small businesses. Amended tax forms   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. Amended tax forms Visit the website at www. Amended tax forms irs. Amended tax forms gov/businesses/small and click on “Subscribe to e-News. Amended tax forms ” Free tax services. Amended tax forms   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Amended tax forms 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. Amended tax forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Amended tax forms Internet. Amended tax forms You can access the IRS website at www. Amended tax forms irs. Amended tax forms gov 24 hours a day, 7 days a week, to: E-file your return. Amended tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amended tax forms Check the status of your refund. Amended tax forms Go to www. Amended tax forms irs. Amended tax forms gov and click on Where's My Refund. Amended tax forms 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. Amended tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amended tax forms 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. Amended tax forms Download forms, instructions, and publications. Amended tax forms Order IRS products online. Amended tax forms Research your tax questions online. Amended tax forms Search publications online by topic or keyword. Amended tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. Amended tax forms Figure your withholding allowances using the withholding calculator online at www. Amended tax forms irs. Amended tax forms gov/individuals. Amended tax forms Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Amended tax forms Sign up to receive local and national tax news by email. Amended tax forms Get information on starting and operating a small business. Amended tax forms Phone. Amended tax forms Many services are available by phone. Amended tax forms Ordering forms, instructions, and publications. Amended tax forms Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Amended tax forms You should receive your order within 10 days. Amended tax forms Asking tax questions. Amended tax forms Call the IRS with your tax questions at 1-800-829-1040. Amended tax forms Solving problems. Amended tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Amended tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Amended tax forms Call your local Taxpayer Assistance Center for an appointment. Amended tax forms To find the number, go to www. Amended tax forms irs. Amended tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amended tax forms TTY/TDD equipment. Amended tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amended tax forms TeleTax topics. Amended tax forms Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Amended tax forms Refund information. Amended tax forms 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). Amended tax forms 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. Amended tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amended tax forms 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. Amended tax forms Refunds are sent out weekly on Fridays. Amended tax forms 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. Amended tax forms Evaluating the quality of our telephone services. Amended tax forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Amended tax forms One method is for a second IRS representative to listen in on or record random telephone calls. Amended tax forms Another is to ask some callers to complete a short survey at the end of the call. Amended tax forms Walk-in. Amended tax forms Many products and services are available on a walk-in basis. Amended tax forms Products. Amended tax forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended tax forms 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. Amended tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Amended tax forms Services. Amended tax forms You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Amended tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amended tax forms 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. Amended tax forms No appointment is necessary—just walk in. Amended tax forms If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Amended tax forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Amended tax forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Amended tax forms All other issues will be handled without an appointment. Amended tax forms To find the number of your local office, go to www. Amended tax forms irs. Amended tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amended tax forms Mail. Amended tax forms You can send your order for forms, instructions, and publications to the address below. Amended tax forms You should receive a response within 10 days after your request is received. Amended tax forms Internal Revenue Service1201 N. Amended tax forms Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. Amended tax forms You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Amended tax forms Prior-year forms, instructions, and publications. Amended tax forms Tax Map: an electronic research tool and finding aid. Amended tax forms Tax law frequently asked questions. Amended tax forms Tax Topics from the IRS telephone response system. Amended tax forms Internal Revenue Code—Title 26 of the U. Amended tax forms S. Amended tax forms Code. Amended tax forms Fill-in, print, and save features for most tax forms. Amended tax forms Internal Revenue Bulletins. Amended tax forms Toll-free and email technical support. Amended tax forms Two releases during the year. Amended tax forms – The first release will ship the beginning of January. Amended tax forms – The final release will ship the beginning of March. Amended tax forms Purchase the DVD from National Technical Information Service (NTIS) at www. Amended tax forms irs. Amended tax forms 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). Amended tax forms Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Amended tax forms The SBA also has publications and videos on a variety of business topics. Amended tax forms The following briefly describes assistance provided by the SBA. Amended tax forms Small Business Development Centers (SBDCs). Amended tax forms   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Amended tax forms Help is available when beginning, improving, or expanding a small business. Amended tax forms Business Information Centers (BICs). Amended tax forms   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Amended tax forms BICs also offer one-on-one assistance. Amended tax forms Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Amended tax forms Service Corps of Retired Executives (SCORE). Amended tax forms   SCORE provides small business counseling and training to current and prospective small business owners. Amended tax forms 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. Amended tax forms SCORE also offers a variety of small business workshops. Amended tax forms    Internet. Amended tax forms You can visit the SBA website at www. Amended tax forms sba. Amended tax forms gov. Amended tax forms While visiting the SBA website, you can find a variety of information of interest to small business owners. Amended tax forms    Phone. Amended tax forms 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. Amended tax forms    Walk-in. Amended tax forms You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Amended tax forms To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Amended tax forms Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Amended tax forms Most of these are available from the Superintendent of Documents at the Government Printing Office. Amended tax forms You can get information and order these publications and pamphlets in several ways. Amended tax forms Internet. Amended tax forms You can visit the GPO website at www. Amended tax forms access. Amended tax forms gpo. Amended tax forms gov. Amended tax forms Mail. Amended tax forms Write to the GPO at the following address. Amended tax forms Superintendent of DocumentsU. Amended tax forms S. Amended tax forms Government Printing OfficeP. Amended tax forms O. Amended tax forms Box 979050St. Amended tax forms Louis, MO 63917-9000 Phone. Amended tax forms Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. Amended tax forms Prev  Up  Next   Home   More Online Publications
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Update: Effect of Sequestration on Certain State & Local Government Filers of Form 8038-CP

Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments to certain state and local government filers claiming refundable credits under section 6431 of the Internal Revenue Code applicable to certain qualified bonds are subject to sequestration. This means that refund payments processed on or after October 1, 2013 and on or before September 30, 2014 will be reduced by the fiscal year 2014 sequestration rate of 7.2 percent, irrespective of when the amounts claimed by an issuer on any Form 8038-CP was filed with the IRS. The sequestration reduction rate will be applied unless and until a law is enacted that cancels or otherwise impacts the sequester, at which time the sequestration reduction rate is subject to change.

These reductions apply to Build America Bonds, Qualified School Construction Bonds, Qualified Zone Academy Bonds, New Clean Renewable Energy Bonds, and Qualified Energy Conservation Bonds for which the issuer elected to receive a direct credit subsidy pursuant to section 6431.  Issuers should complete Form 8038-CP in the manner provided by the Form 8038-CP Instructions, and affected issuers will be notified through correspondence that a portion of their requested payment was subject to the sequester reduction.  Issuers should use this correspondence to identify the portion(s) of amounts requested that were subject to the sequester reduction.

Issuers with any questions about the status of refunds claimed on Form 8038-CP, including any sequester reduction, should contact IRS Customer Account Services at 1-877-829-5500.

Click here to see the FY2013 article.

Page Last Reviewed or Updated: 26-Mar-2014

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