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Free file Publicación 4492(SP) - Introductory Material Tabla de contenidos Introducción Artículos de interés - A usted quizá le interese ver: Introducción En esta publicación se explican las disposiciones principales de la Katrina Emergency Tax Relief Act of 2005 (Ley de Alivio Tributario para Desastres Causados por el Huracán Katrina del 2005) y la Gulf Opportunity Zone Act of 2005 (Ley de la Zona de Oportunidad del Golfo del 2005). Free file Artículos de interés - A usted quizá le interese ver: Publicación 526 Charitable Contributions (Contribuciones Caritativas), en inglés 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts (Pérdidas Netas de Operación (NOL) para Personas Físicas, Caudales Hereditarios y Fideicomisos), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos, en español 946 How to Depreciate Property (Cómo Depreciar los Bienes), en inglés Formas (e instrucciones) 4506Request for Copy of Tax Return (Solicitud de una Copia de la Declaración de Impuestos), en inglés 4506-TRequest for Transcript of Tax Return (Solicitud de un Apógrafo de la Declaración de Impuestos), en inglés 4684Casualties and Thefts (Hechos Fortuitos y Robos), en inglés 5884Work Opportunity Credit (Crédito por Oportunidad de Trabajo), en inglés 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma (Créditos para Patronos o Empleadores Afectados por el Huracán Katrina, Rita o Wilma), en inglés 8863Education Credits (Hope and Lifetime Learning Credits) (Créditos por Enseñanza Superior (Crédito Hope y Crédito Perpetuo (Vitalicio) por Aprendizaje)), en inglés 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina (Cantidad de la Exención para Contribuyentes dando Alojamiento a Personas Desplazadas por el Huracán Katrina), en inglés 8915Qualified Hurricane Retirement Plan Distributions and Repayments (Distribuciones y Devoluciones (Reintegros) de Pagos Calificados de Planes de Jubilación a Causa de un Huracán), en inglés Anterior  Subir  Siguiente   Inicio   More Online Publications
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Withholding Compliance Questions & Answers

Q1: In the past, as an employer, I was required to submit all Forms W-4 that claimed complete exemption from withholding (when $200 or more in weekly wages were regularly expected) or claimed more than 10 allowances. What Forms W-4 do I now have to submit to the IRS?

A1: Employers are no longer required to routinely submit Forms W-4 to the IRS.  However, in certain circumstances, the IRS may direct you to submit copies of Forms W-4 for certain employees in order to ensure that the employees have adequate withholding. You are now required to submit the Forms W-4 to IRS only if directed to do so in a written notice or pursuant to specified criteria set forth in future published guidance.

 


Q2: If an employer no longer has to submit Forms W-4 claiming complete exemption from withholding or claiming more than 10 allowances, how does the IRS determine adequate withholding?

A2: The IRS is making more effective use of information contained in its records along with information reported on Form W-2 wage statements to ensure that employees have enough federal income tax withheld. 
 


Q3: If the IRS determines that an employee does not have enough federal income tax withheld, what will an employer be asked to do?

A3: If the IRS determines that an employee does not have enough withholding, we will notify you to increase the amount of withholding tax by issuing a “lock-in” letter that specifies the maximum number of withholding allowances permitted for the employee. You will also receive a copy for the employee that identifies the maximum number of withholding exemptions permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding exemptions. If the employee still works for you, you must furnish the employee copy to the employee. If the employee no longer works for you, NO ACTION IS REQUIRED AT THIS TIME. However if the employee should return to work within twelve (12) months, you should begin withholding income tax from the employee’s wages based on the withholding rate stated in this letter.The employee will be given a period of time before the lock-in rate is effective to submit for approval to the IRS a new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease federal income tax withholding. The employee must send the Form W-4 and statement directly to the IRS office designated on the lock-in letter. You must withhold tax in accordance with the lock-in letter as of the date specified in the lock-in letter, unless otherwise notified by the IRS. You will be required to take this action no sooner than 45 calendar days after the date of the lock-in letter. Once a lock-in rate is effective, an employer can not decrease withholding unless approved by the IRS.

 


Q4: As an employer, after I lock in withholding on an employee based on a lock-in letter from the IRS, what do I do if I receive a revised Form W-4 from the employee?

A4: After the receipt of a lock-in letter, you must disregard any Form W-4 that decreases the amount of withholding. The employee must submit for approval to the IRS any new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease federal income tax withholding. The employee should send the Form W-4 and statement directly to the address on the lock-in letter. The IRS will notify you to withhold at a specific rate if the employee’s request is approved. However, if, at any time, the employee furnishes a Form W-4 that claims a number of withholding allowances less than the maximum number specified in the lock-in letter, the employer must increase withholding by withholding tax based on that Form W-4.

 


Q5: As an employer who has received a modification letter (letter 2808C) from the WHC program, do I wait for another 60 days to change the marital status and/or number of allowances per the modification letter?

A5: No, the modifications to the marital status and/or number of allowances become effective immediately upon receipt of the letter 2808C.

 


Q6: I have been directed to lock in an employee’s withholding. What happens if I do not lock in the employee’s withholding as directed?

A6: Those employers who do not follow the IRS lock-in instructions will be liable for paying the additional amount of tax that should have been withheld. 

 


Q7: Our employees can submit or change their Forms W-4 on line. How can I prevent them from changing their Forms W-4 after they have been locked-in by the IRS?

A7: You will need to block employees who have been locked-in from using an on line Form W-4 system to decrease their withholding.

 


Q8:  What should I do if an employee submits a valid Form W-4 that appears to be claiming an incorrect withholding amount?

A8: You should withhold federal income tax based on the allowances claimed on the Form W-4.  But, you should advise the employee that the IRS may review withholding to ensure it is adequate, and that the IRS may direct you, as the employer, to withhold income tax for the employee at a certain rate if the review indicates the employee’s withholding is inadequate. Once this occurs the employee will not be allowed to decrease their withholding unless approved by the IRS.

 


Q9: What do I do if an employee hands me a substitute Form W-4 developed by the employee?

A9:  Employers may refuse to accept a substitute form developed by an employee and the employee submitting such a form will be treated as failing to furnish a Form W-4.  In such case, you should inform the employee that you will not accept this form and offer the employee an opportunity to complete an official Form W-4 or a substitute Form W-4 developed by you. Until the employee furnishes a new Form W-4, the employer must withhold from the employee as from a single person claiming no allowances; if, however, a prior Form W-4 is in effect for the employee, the employer must continue to withhold based on the prior Form W-4.  As an employer, a substitute withholding exemption certificate developed by you can be used in lieu of the official Form W-4, if you provide all the tables, instructions, and worksheets contained in the Form W-4 in effect at that time to the employee.  

 


Q10: What do I do if an employee hands me an official IRS Form W-4 that is clearly altered?

A10: Any alteration of a Form W-4 (e.g. crossed out penalties of perjury statement above the signature) will cause the Form W-4 to be invalid. If an employer receives an invalid Form W-4, the employee will be treated as failing to furnish a Form W-4; the employer must inform the employee that the Form W-4 is invalid, and must request another Form W-4 from the employee. Until the employee furnishes a new Form W-4, the employer must withhold from the employee as from a single person claiming no allowances. If, however, a prior Form W-4 is in effect for the employee, the employer must continue to withhold based on the prior Form W-4.

 


Q11: I heard my employer no longer has to routinely submit Forms W-4 to the IRS.  How will this affect me as an employee?

A11: There is no change in the requirement that employees have adequate income tax withholding. The withholding calculator found on www.irs.gov is available to help employees determine the proper amount of federal income tax withholding. Another useful resource, Publication 505, “Tax Withholding and Estimated Taxes" is available on the IRS Web site or can be obtained by calling 1-800-TAX-FORM (829-3676).  Individuals who do not have sufficient income tax withholding are subject to penalties. The IRS will be making more effective use of information contained in its records along with information reported on Form W-2 wage statements to ensure that employees have enough federal income tax withheld. 

 


Q12: As an employee, what happens if the IRS determines that I do not have adequate withholding?

A12: The IRS may direct your employer to withhold federal income tax at an increased rate to ensure you have adequate withholding by issuing a lock-in letter. At that point, your employer must disregard any Form W-4 that decreases the amount of withholding. You will receive a copy of the lock-in letter. You will be given a period of time before the lock-in rate is put in effect to submit for approval to the IRS a new Form W-4 and a statement supporting the claims made on the Form W-4 that would decrease your federal income tax withholding. You should send the Form W-4 and statement directly to the address on the lock-in letter. Once a lock-in letter is issued, you will not be allowed to decrease your withholding unless approved by the IRS.

 


Q13: What if I don’t want to submit a Form W-4 to my employer?

A13: Your employer is required to withhold income tax from your wages as if you are single with zero allowances if you do not submit a Form W-4.

 

 


Q14: How can you be released from the Withholding Compliance Program?

A14: You must continue to file returns and pay your taxes due. If you timely meet all your filing and payment obligations for three consecutive years, you can request that we release you from the Withholding Compliance Program.

Page Last Reviewed or Updated: 20-Mar-2014

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