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Filing State Returns

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Filing State Returns

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

Filing state returns Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Filing state returns Tax questions. Filing state returns Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Filing state returns irs. Filing state returns gov/pub555. Filing state returns What's New Same-sex marriages. Filing state returns  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing state returns The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Filing state returns However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Filing state returns The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Filing state returns S. Filing state returns territories and possessions. Filing state returns It means any domestic jurisdiction that has the legal authority to sanction marriages. Filing state returns The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Filing state returns If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Filing state returns However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Filing state returns For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Filing state returns Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Filing state returns gov. Filing state returns Important Reminder Photographs of missing children. Filing state returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing state returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing state returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing state returns Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Filing state returns This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Filing state returns Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Filing state returns If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Filing state returns However, sometimes it can be to your advantage to file separate returns. Filing state returns If you and your spouse file separate returns, you have to determine your community income and your separate income. Filing state returns Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Filing state returns See Death of spouse , later. Filing state returns Registered domestic partners. Filing state returns    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Filing state returns Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Filing state returns   Registered domestic partners are not married for federal tax purposes. Filing state returns They can use the single filing status, or if they qualify, the head of household filing status. Filing state returns    You can find answers to frequently asked questions by going to www. Filing state returns irs. Filing state returns gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Filing state returns Comments and suggestions. Filing state returns    We welcome your comments about this publication and your suggestions for future editions. Filing state returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing state returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing state returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing state returns   You can send your comments from www. Filing state returns irs. Filing state returns gov/formspubs. Filing state returns Click on “More Information” and then on “Give us feedback on forms and publications. Filing state returns ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing state returns Ordering forms and publications. Filing state returns    Visit www. Filing state returns irs. Filing state returns gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing state returns Internal Revenue Service 1201 N. Filing state returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing state returns    If you have a tax question, check the information available on IRS. Filing state returns gov or call 1-800-829-1040. Filing state returns We cannot answer tax questions sent to either of the above addresses. Filing state returns Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Filing state returns Prev  Up  Next   Home   More Online Publications