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Form 1040

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Form 1040

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

Taxpayer Advocate Service 
As an independent organization within the IRS, the Taxpayer Advocate Service helps taxpayers resolve problems with the IRS and recommend changes to prevent the problems.

Federal Tax Liens
Liens give us a legal claim to your property as security or payment for your tax debt.

Levy 
A levy is a legal seizure of your property to satisfy a tax debt. Levies are different from liens. A lien is a claim used as security for the tax debt, while a levy actually takes the property to satisfy the tax debt.

Taxpayer Rights
Whether you file a Form 1040EZ or a complicated corporate return, you will benefit from knowing your rights as a taxpayer and being familiar with the IRS' obligations to protect them.
 

Page Last Reviewed or Updated: 27-Feb-2014

The Form 1040

Form 1040 12. Form 1040   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Form 1040 Internal Revenue Service 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. Form 1040 Free help with your return. Form 1040   You can get free help preparing your return nationwide from IRS-certified volunteers. Form 1040 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Form 1040 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form 1040 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. Form 1040 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Form 1040 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Form 1040 gov, download the IRS2Go app, or call 1-800-906-9887. Form 1040   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Form 1040 aarp. Form 1040 org/money/taxaide or call 1-888-227-7669. Form 1040 For more information on these programs, go to IRS. Form 1040 gov and enter “VITA” in the search box. Form 1040 Internet. Form 1040    IRS. Form 1040 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Form 1040 Download the free IRS2Go app from the iTunes app store or from Google Play. Form 1040 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. Form 1040 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Form 1040 gov or download the IRS2Go app and select the Refund Status option. Form 1040 The IRS issues more than 9 out of 10 refunds in less than 21 days. Form 1040 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. Form 1040 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form 1040 Use the Interactive Tax Assistant (ITA) to research your tax questions. Form 1040 No need to wait on the phone or stand in line. Form 1040 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. Form 1040 When you reach the response screen, you can print the entire interview and the final response for your records. Form 1040 New subject areas are added on a regular basis. Form 1040  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Form 1040 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Form 1040 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Form 1040 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Form 1040 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. Form 1040 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. Form 1040 You can also ask the IRS to mail a return or an account transcript to you. Form 1040 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Form 1040 gov or by calling 1-800-908-9946. Form 1040 Tax return and tax account transcripts are generally available for the current year and the past three years. Form 1040 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Form 1040 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Form 1040 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. Form 1040 Check the status of your amended return using Where's My Amended Return? Go to IRS. Form 1040 gov and enter Where's My Amended Return? in the search box. Form 1040 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form 1040 It can take up to 3 weeks from the date you mailed it to show up in our system. Form 1040 Make a payment using one of several safe and convenient electronic payment options available on IRS. Form 1040 gov. Form 1040 Select the Payment tab on the front page of IRS. Form 1040 gov for more information. Form 1040 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Form 1040 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Form 1040 gov. Form 1040 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. Form 1040 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Form 1040 gov. Form 1040 Request an Electronic Filing PIN by going to IRS. Form 1040 gov and entering Electronic Filing PIN in the search box. Form 1040 Download forms, instructions and publications, including accessible versions for people with disabilities. Form 1040 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Form 1040 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Form 1040 An employee can answer questions about your tax account or help you set up a payment plan. Form 1040 Before you visit, check the Office Locator on IRS. Form 1040 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Form 1040 If you have a special need, such as a disability, you can request an appointment. Form 1040 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Form 1040 Apply for an Employer Identification Number (EIN). Form 1040 Go to IRS. Form 1040 gov and enter Apply for an EIN in the search box. Form 1040 Read the Internal Revenue Code, regulations, or other official guidance. Form 1040 Read Internal Revenue Bulletins. Form 1040 Sign up to receive local and national tax news and more by email. Form 1040 Just click on “subscriptions” above the search box on IRS. Form 1040 gov and choose from a variety of options. Form 1040    Phone. Form 1040 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Form 1040 Download the free IRS2Go app from the iTunes app store or from Google Play. Form 1040 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Form 1040 gov, or download the IRS2Go app. Form 1040 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. Form 1040 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Form 1040 Most VITA and TCE sites offer free electronic filing. Form 1040 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Form 1040 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Form 1040 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. Form 1040 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. Form 1040 The IRS issues more than 9 out of 10 refunds in less than 21 days. Form 1040 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040 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. Form 1040 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Form 1040 Note, the above information is for our automated hotline. Form 1040 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. Form 1040 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Form 1040 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Form 1040 It can take up to 3 weeks from the date you mailed it to show up in our system. Form 1040 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). Form 1040 You should receive your order within 10 business days. Form 1040 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Form 1040 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. Form 1040 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Form 1040 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Form 1040 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Form 1040    Walk-in. Form 1040 You can find a selection of forms, publications and services — in-person. Form 1040 Products. Form 1040 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Form 1040 Services. Form 1040 You can walk in to your local TAC for face-to-face tax help. Form 1040 An employee can answer questions about your tax account or help you set up a payment plan. Form 1040 Before visiting, use the Office Locator tool on IRS. Form 1040 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Form 1040    Mail. Form 1040 You can send your order for forms, instructions, and publications to the address below. Form 1040 You should receive a response within 10 business days after your request is received. Form 1040  Internal Revenue Service 1201 N. Form 1040 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Form 1040 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 1040 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Form 1040   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Form 1040 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. Form 1040 You face (or your business is facing) an immediate threat of adverse action. Form 1040 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Form 1040   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. Form 1040 Here's why we can help: TAS is an independent organization within the IRS. Form 1040 Our advocates know how to work with the IRS. Form 1040 Our services are free and tailored to meet your needs. Form 1040 We have offices in every state, the District of Columbia, and Puerto Rico. Form 1040   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. Form 1040   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Form 1040 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Form 1040 Low Income Taxpayer Clinics (LITCs) 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. Form 1040 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Form 1040 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Form 1040 Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Form 1040 The SBA also has publications and videos on a variety of business topics. Form 1040 The following briefly describes assistance provided by the SBA. Form 1040 Small Business Development Centers (SBDCs). Form 1040   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Form 1040 Help is available when beginning, improving, or expanding a small business. Form 1040 Business Information Centers (BICs). Form 1040   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Form 1040 BICs also offer one-on-one assistance. Form 1040 Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Form 1040 Service Corps of Retired Executives (SCORE). Form 1040   SCORE provides small business counseling and training to current and prospective small business owners. Form 1040 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. Form 1040 SCORE also offers a variety of small business workshops. Form 1040 Internet. Form 1040    You can visit the SBA website at www. Form 1040 sba. Form 1040 gov. Form 1040 While visiting the SBA website, you can find a variety of information of interest to small business owners. Form 1040 Phone. Form 1040    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Form 1040 Walk-in. Form 1040   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Form 1040 To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Form 1040 Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Form 1040 Most of these are available from the Superintendent of Documents at the Government Printing Office. Form 1040 You can get information and order these publications and pamphlets in several ways. Form 1040 Internet. Form 1040   You can visit the GPO website at  www. Form 1040 access. Form 1040 gpo. Form 1040 gov. Form 1040 Mail. Form 1040   Write to the GPO at the following address. Form 1040  Superintendent of Documents U. Form 1040 S. Form 1040 Government Printing Office P. Form 1040 O. Form 1040 Box 979050 St. Form 1040 Louis, MO 63917-9000 Phone. Form 1040   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Form 1040 Prev  Up  Next   Home   More Online Publications