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H and r block com 13. H and r block com   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H and r block com Free help with your tax return. H and r block com   You can get free help preparing your return nationwide from IRS-certified volunteers. H and r block com The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H and r block com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H and r block com 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. H and r block com In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H and r block com To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H and r block com gov, download the IRS2Go app, or call 1-800-906-9887. H and r block com   As part of the TCE program, AARP offers the Tax-Aide counseling program. H and r block com To find the nearest AARP Tax-Aide site, visit AARP's website at www. H and r block com aarp. H and r block com org/money/taxaide or call 1-888-227-7669. H and r block com For more information on these programs, go to IRS. H and r block com gov and enter “VITA” in the search box. H and r block com Internet. H and r block com    IRS. H and r block com gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H and r block com Download the free IRS2Go app from the iTunes app store or from Google Play. H and r block com 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. H and r block com Check the status of your 2013 refund with the Where's My Refund? application on IRS. H and r block com gov or download the IRS2Go app and select the Refund Status option. H and r block com The IRS issues more than 9 out of 10 refunds in less than 21 days. H and r block com 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. H and r block com You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H and r block com Use the Interactive Tax Assistant (ITA) to research your tax questions. H and r block com No need to wait on the phone or stand in line. H and r block com 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. H and r block com When you reach the response screen, you can print the entire interview and the final response for your records. H and r block com New subject areas are added on a regular basis. H and r block com  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H and r block com gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H and r block com You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H and r block com The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H and r block com 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. H and r block com 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. H and r block com You can also ask the IRS to mail a return or an account transcript to you. H and r block com Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H and r block com gov or by calling 1-800-908-9946. H and r block com Tax return and tax account transcripts are generally available for the current year and the past three years. H and r block com Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H and r block com Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H and r block com 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. H and r block com Check the status of your amended return using Where's My Amended Return? Go to IRS. H and r block com gov and enter Where's My Amended Return? in the search box. H and r block com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H and r block com It can take up to 3 weeks from the date you mailed it to show up in our system. H and r block com Make a payment using one of several safe and convenient electronic payment options available on IRS. H and r block com gov. H and r block com Select the Payment tab on the front page of IRS. H and r block com gov for more information. H and r block com Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H and r block com Figure your income tax withholding with the IRS Withholding Calculator on IRS. H and r block com gov. H and r block com 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. H and r block com Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H and r block com gov. H and r block com Request an Electronic Filing PIN by going to IRS. H and r block com gov and entering Electronic Filing PIN in the search box. H and r block com Download forms, instructions and publications, including accessible versions for people with disabilities. H and r block com Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H and r block com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H and r block com An employee can answer questions about your tax account or help you set up a payment plan. H and r block com Before you visit, check the Office Locator on IRS. H and r block com gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H and r block com If you have a special need, such as a disability, you can request an appointment. H and r block com Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H and r block com Apply for an Employer Identification Number (EIN). H and r block com Go to IRS. H and r block com gov and enter Apply for an EIN in the search box. H and r block com Read the Internal Revenue Code, regulations, or other official guidance. H and r block com Read Internal Revenue Bulletins. H and r block com Sign up to receive local and national tax news and more by email. H and r block com Just click on “subscriptions” above the search box on IRS. H and r block com gov and choose from a variety of options. H and r block com    Phone. H and r block com You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H and r block com Download the free IRS2Go app from the iTunes app store or from Google Play. H and r block com Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H and r block com gov, or download the IRS2Go app. H and r block com 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. H and r block com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H and r block com Most VITA and TCE sites offer free electronic filing. H and r block com Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H and r block com Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H and r block com 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. H and r block com 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. H and r block com The IRS issues more than 9 out of 10 refunds in less than 21 days. H and r block com Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H and r block com 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. H and r block com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H and r block com Note, the above information is for our automated hotline. H and r block com 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. H and r block com Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H and r block com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H and r block com It can take up to 3 weeks from the date you mailed it to show up in our system. H and r block com 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). H and r block com You should receive your order within 10 business days. H and r block com Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H and r block com 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. H and r block com Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H and r block com The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H and r block com These individuals can also contact the IRS through relay services such as the Federal Relay Service. H and r block com    Walk-in. H and r block com You can find a selection of forms, publications and services — in-person. H and r block com Products. H and r block com You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H and r block com Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H and r block com Services. H and r block com You can walk in to your local TAC for face-to-face tax help. H and r block com An employee can answer questions about your tax account or help you set up a payment plan. H and r block com Before visiting, use the Office Locator tool on IRS. H and r block com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H and r block com    Mail. H and r block com You can send your order for forms, instructions, and publications to the address below. H and r block com You should receive a response within 10 business days after your request is received. H and r block com Internal Revenue Service 1201 N. H and r block com Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. H and r block com The Taxpayer Advocate Service (TAS) is your voice at the IRS. H and r block com Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H and r block com   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H and r block com 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. H and r block com You face (or your business is facing) an immediate threat of adverse action. H and r block com You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H and r block com   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. H and r block com Here's why we can help: TAS is an independent organization within the IRS. H and r block com Our advocates know how to work with the IRS. H and r block com Our services are free and tailored to meet your needs. H and r block com We have offices in every state, the District of Columbia, and Puerto Rico. H and r block com   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. H and r block com   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H and r block com If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. H and r block com Low Income Taxpayer Clinics. H and r block com   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. H and r block com Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H and r block com Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. H and r block com Prev  Up  Next   Home   More Online Publications
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H and r block com 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. H and r block com Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. H and r block com 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. H and r block com 7701-3. H and r block com 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. H and r block com Check your state's requirements and the federal tax regulations for further information. H and r block com Classification of an LLC Default classification rules. H and r block com   An LLC with at least two members is classified as a partnership for federal income tax purposes. H and r block com 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). H and r block com Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. H and r block com Elected classification. H and r block com   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. H and r block com After an LLC has determined its federal tax classification, it can later elect to change that classification. H and r block com For details, see Subsequent Elections, later. H and r block com 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. H and r block com S. H and r block com Return of Partnership Income. H and r block com Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. H and r block com For certain purposes, members of an LLC are treated as limited partners in a limited partnership. H and r block com 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. H and r block com 469-5T(e)). H and r block com See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. H and r block com Member manager. H and r block com   Only a member manager of an LLC can sign the partnership tax return. H and r block com And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. H and r block com 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. H and r block com If there are no elected or designated member managers, each owner is treated as a member manager. H and r block com Change in default classification. H and r block com   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. H and r block com 7701-3(f)(2). H and r block com 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. H and r block com   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. H and r block com 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. H and r block com Example 1. H and r block com Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. H and r block com Each holds an equal membership interest. H and r block com The LLC does not hold any unrealized receivables or substantially appreciated inventory. H and r block com Ethel sells her entire interest in the LLC to Francis for $10,000. H and r block com After the sale, the business is continued by the LLC, which is owned solely by Francis. H and r block com No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. H and r block com The partnership terminates when Francis buys Ethel's entire interest. H and r block com 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. H and r block com 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. H and r block com 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. H and r block com 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. H and r block com 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). H and r block com See Partnership Distributions in Publication 541. H and r block com Example 2. H and r block com George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. H and r block com Each holds an equal membership interest. H and r block com The LLC does not hold any unrealized receivables or substantially appreciated inventory. H and r block com George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. H and r block com After the sale, the business is continued by the LLC, which is owned solely by Ian. H and r block com No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. H and r block com The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. H and r block com George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. H and r block com For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. H and r block com Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. H and r block com   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. H and r block com R. H and r block com B. H and r block com 6. H and r block com You can find Revenue Ruling 99-6 at www. H and r block com irs. H and r block com gov/pub/irs-irbs/irb99-06. H and r block com pdf. H and r block com 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. H and r block com 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. H and r block com Employment tax and certain excise taxes. H and r block com   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. H and r block com 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. H and r block com 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. H and r block com See the employment and excise tax returns for more information. H and r block com Self-employment tax rule for disregarded entity LLCs. H and r block com   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. H and r block com 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. H and r block com Example 3. H and r block com LLC is a disregarded entity owned by Irene. H and r block com LLC has three employees (Kent, Patricia, and Tex) and pays wages. H and r block com LLC is treated as an entity separate from its owner for purposes of employment taxes. H and r block com 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. H and r block com 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. H and r block com Irene is self-employed for purposes of the self-employment tax. H and r block com Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. H and r block com Irene is not an employee of LLC for purposes of employment taxes. H and r block com 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. H and r block com Irene will figure the tax due on her net earnings from self-employment on Schedule SE. H and r block com Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. H and r block com Taxpayer identification number. H and r block com   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. H and r block com This includes all information returns and reporting related to income tax. H and r block com 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. H and r block com   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. H and r block com 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). H and r block com See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. H and r block com Change in default classification. H and r block com   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. H and r block com 7701-3(f)(2). H and r block com 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. H and r block com   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. H and r block com 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. H and r block com Example 4. H and r block com Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. H and r block com Alain does not contribute any portion of the $5,000 to the LLC. H and r block com Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. H and r block com The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. H and r block com 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. H and r block com 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. H and r block com Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. H and r block com Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. H and r block com Example 5. H and r block com Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. H and r block com The LLC uses all of the contributed cash in its business. H and r block com Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. H and r block com The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. H and r block com Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. H and r block com Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. H and r block com Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. H and r block com   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. H and r block com R. H and r block com B. H and r block com 8. H and r block com You can find Revenue Ruling 99-5 at www. H and r block com irs. H and r block com gov/pub/irs-irbs/irb99-06. H and r block com pdf. H and r block com 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. H and r block com File Form 8832, Entity Classification Election, to elect classification as a C corporation. H and r block com File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. H and r block com LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. H and r block com By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. H and r block com 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. H and r block com Example 6. H and r block com Classification as a corporation without an S election. H and r block com Wanda and Sylvester are members of an LLC. H and r block com 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. H and r block com The LLC must file Form 8832. H and r block com Example 7. H and r block com Classification as a corporation with an S election. H and r block com Evelyn and Carol are members of an LLC. H and r block com They agree that the LLC should be classified as an S corporation. H and r block com The LLC must file Form 2553 instead of Form 8832. H and r block com If the LLC is classified as a corporation, it must file a corporation income tax return. H and r block com 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). H and r block com 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. H and r block com Corporations generally file either: Form 1120, U. H and r block com S. H and r block com Corporation Income Tax Return; or Form 1120S, U. H and r block com S. H and r block com Income Tax Return for an S Corporation. H and r block com For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. H and r block com For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. H and r block com S. H and r block com Income Tax Return for an S Corporation. H and r block com Subsequent Elections An LLC can elect to change its classification. H and r block com 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. H and r block com 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. H and r block com For more information and exceptions, see Regulations section 301. H and r block com 7701-3(c) and the Form 8832 instructions. H and r block com 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. H and r block com Partnership to corporation. H and r block com   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. H and r block com   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. H and r block com Corporation to partnership. H and r block com   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. H and r block com   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. H and r block com Corporation to disregarded entity. H and r block com   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. H and r block com   For more information, see Distributions to Shareholders in Publication 542. H and r block com Disregarded entity to corporation. H and r block com   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. H and r block com   For more information, see Property Exchanged for Stock in Publication 542. H and r block com How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. H and r block com 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. H and r block com By selecting the method that is best for you, you will have quick and easy access to tax help. H and r block com Contacting your Taxpayer Advocate. H and r block com   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. H and r block com   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. H and r block com 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. H and r block com 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. H and r block com For more information, go to www. H and r block com irs. H and r block com gov/advocate. H and r block com Low Income Taxpayer Clinics (LITCs). H and r block com   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. H and r block com The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. H and r block com Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. H and r block com It is available at www. H and r block com irs. H and r block com gov or at your local IRS office. H and r block com Small business workshops. H and r block com   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. H and r block com Workshops are sponsored and presented by IRS partners who are federal tax specialists. H and r block com Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. H and r block com Although most are free, some workshops have fees associated with them. H and r block com Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. H and r block com   For more information, visit www. H and r block com irs. H and r block com gov/businesses/small. H and r block com Subscribe to e-news for small businesses. H and r block com   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. H and r block com Visit the website at www. H and r block com irs. H and r block com gov/businesses/small and click on “Subscribe to e-News. H and r block com ” Free tax services. H and r block com   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. H and r block com 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. H and r block com   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. H and r block com Internet. H and r block com You can access the IRS website at www. H and r block com irs. H and r block com gov 24 hours a day, 7 days a week, to: E-file your return. H and r block com Find out about commercial tax preparation and e-file services available free to eligible taxpayers. H and r block com Check the status of your refund. H and r block com Go to www. H and r block com irs. H and r block com gov and click on Where's My Refund. H and r block com 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. H and r block com If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H and r block com 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. H and r block com Download forms, instructions, and publications. H and r block com Order IRS products online. H and r block com Research your tax questions online. H and r block com Search publications online by topic or keyword. H and r block com View Internal Revenue Bulletins (IRBs) published in the last few years. H and r block com Figure your withholding allowances using the withholding calculator online at www. H and r block com irs. H and r block com gov/individuals. H and r block com Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. H and r block com Sign up to receive local and national tax news by email. H and r block com Get information on starting and operating a small business. H and r block com Phone. H and r block com Many services are available by phone. H and r block com Ordering forms, instructions, and publications. H and r block com Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. H and r block com You should receive your order within 10 days. H and r block com Asking tax questions. H and r block com Call the IRS with your tax questions at 1-800-829-1040. H and r block com Solving problems. H and r block com You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. H and r block com An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. H and r block com Call your local Taxpayer Assistance Center for an appointment. H and r block com To find the number, go to www. H and r block com irs. H and r block com gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H and r block com TTY/TDD equipment. H and r block com If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. H and r block com TeleTax topics. H and r block com Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. H and r block com Refund information. H and r block com 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). H and r block com 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. H and r block com If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H and r block com 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. H and r block com Refunds are sent out weekly on Fridays. H and r block com 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. H and r block com Evaluating the quality of our telephone services. H and r block com To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. H and r block com One method is for a second IRS representative to listen in on or record random telephone calls. H and r block com Another is to ask some callers to complete a short survey at the end of the call. H and r block com Walk-in. H and r block com Many products and services are available on a walk-in basis. H and r block com Products. H and r block com You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H and r block com 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. H and r block com Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. H and r block com Services. H and r block com You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. H and r block com An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H and r block com 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. H and r block com No appointment is necessary—just walk in. H and r block com If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. H and r block com A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. H and r block com If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. H and r block com All other issues will be handled without an appointment. H and r block com To find the number of your local office, go to www. H and r block com irs. H and r block com gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H and r block com Mail. H and r block com You can send your order for forms, instructions, and publications to the address below. H and r block com You should receive a response within 10 days after your request is received. H and r block com Internal Revenue Service1201 N. H and r block com Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. H and r block com You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. H and r block com Prior-year forms, instructions, and publications. H and r block com Tax Map: an electronic research tool and finding aid. H and r block com Tax law frequently asked questions. H and r block com Tax Topics from the IRS telephone response system. H and r block com Internal Revenue Code—Title 26 of the U. H and r block com S. H and r block com Code. H and r block com Fill-in, print, and save features for most tax forms. H and r block com Internal Revenue Bulletins. H and r block com Toll-free and email technical support. H and r block com Two releases during the year. H and r block com – The first release will ship the beginning of January. H and r block com – The final release will ship the beginning of March. H and r block com Purchase the DVD from National Technical Information Service (NTIS) at www. H and r block com irs. H and r block com 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). H and r block com Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. H and r block com The SBA also has publications and videos on a variety of business topics. H and r block com The following briefly describes assistance provided by the SBA. H and r block com Small Business Development Centers (SBDCs). H and r block com   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. H and r block com Help is available when beginning, improving, or expanding a small business. H and r block com Business Information Centers (BICs). H and r block com   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. H and r block com BICs also offer one-on-one assistance. H and r block com Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. H and r block com Service Corps of Retired Executives (SCORE). H and r block com   SCORE provides small business counseling and training to current and prospective small business owners. H and r block com 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. H and r block com SCORE also offers a variety of small business workshops. H and r block com    Internet. H and r block com You can visit the SBA website at www. H and r block com sba. H and r block com gov. H and r block com While visiting the SBA website, you can find a variety of information of interest to small business owners. H and r block com    Phone. H and r block com 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. H and r block com    Walk-in. H and r block com You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. H and r block com To find the location nearest you, visit the SBA website or call the SBA Answer Desk. H and r block com Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. H and r block com Most of these are available from the Superintendent of Documents at the Government Printing Office. H and r block com You can get information and order these publications and pamphlets in several ways. H and r block com Internet. H and r block com You can visit the GPO website at www. H and r block com access. H and r block com gpo. H and r block com gov. H and r block com Mail. H and r block com Write to the GPO at the following address. H and r block com Superintendent of DocumentsU. H and r block com S. H and r block com Government Printing OfficeP. H and r block com O. H and r block com Box 979050St. H and r block com Louis, MO 63917-9000 Phone. H and r block com Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. H and r block com Prev  Up  Next   Home   More Online Publications