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H&rblock free online 13. H&rblock free online   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. H&rblock free online A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). H&rblock free online However, no deposit is required for the situations listed below; the taxes are payable with Form 720. H&rblock free online The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. H&rblock free online The gas guzzler tax is being paid on a one-time filing. H&rblock free online The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. H&rblock free online How To Make Deposits Electronic deposit requirement. H&rblock free online   You must use electronic funds transfer to make excise tax deposits. H&rblock free online Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). H&rblock free online If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. H&rblock free online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H&rblock free online   EFTPS is a free service provided by the Department of Treasury. H&rblock free online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H&rblock free online To get more information about EFTPS or to enroll in EFTPS, visit www. H&rblock free online eftps. H&rblock free online gov or call 1-800-555-4477. H&rblock free online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. H&rblock free online    Depositing on time. H&rblock free online For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. H&rblock free online m. H&rblock free online Eastern time). H&rblock free online You will automatically be enrolled in EFTPS when you apply for an EIN. H&rblock free online You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. H&rblock free online When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. H&rblock free online The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. H&rblock free online See Alternative method below. H&rblock free online If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. H&rblock free online Regular method. H&rblock free online   The deposit of tax for a semimonthly period is due by the 14th day following that period. H&rblock free online Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. H&rblock free online If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. H&rblock free online Alternative method (IRS Nos. H&rblock free online 22, 26, 27, and 28). H&rblock free online   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. H&rblock free online Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. H&rblock free online The deposit of tax is due by the 3rd banking day after the 7th day of that period. H&rblock free online   For an example of the alternative method, see the Instructions for Form 720. H&rblock free online To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. H&rblock free online For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. H&rblock free online The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). H&rblock free online The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. H&rblock free online See Uncollected Tax Report in chapter 4. H&rblock free online The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. H&rblock free online Special rule for deposits of taxes in September. H&rblock free online   See the Instructions for Form 720 for a special rule on deposits made in September. H&rblock free online Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. H&rblock free online Generally, you do not have to make a deposit for a period in which you incurred no tax liability. H&rblock free online Net tax liability. H&rblock free online   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. H&rblock free online You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. H&rblock free online If you use this method, you must use it for all semimonthly periods in the calendar quarter. H&rblock free online Do not reduce your liability by any amounts from Form 720X. H&rblock free online Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. H&rblock free online Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. H&rblock free online 67%) of the net tax liability reported for the look-back quarter. H&rblock free online For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. H&rblock free online 23%), 10/90 (11. H&rblock free online 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. H&rblock free online Also, the total deposit for that semimonthly period must be at least 1/6 (16. H&rblock free online 67%) of the net tax liability reported for the look-back quarter. H&rblock free online Exceptions. H&rblock free online   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. H&rblock free online 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. H&rblock free online Requirements to be met. H&rblock free online   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. H&rblock free online    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. H&rblock free online Tax rate increases. H&rblock free online   You must modify the safe harbor rule if there has been an increase in the rate of tax. H&rblock free online You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. H&rblock free online To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. H&rblock free online Prev  Up  Next   Home   More Online Publications
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H&rblock free online 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&rblock free online Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. H&rblock free online 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&rblock free online 7701-3. H&rblock free online 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&rblock free online Check your state's requirements and the federal tax regulations for further information. H&rblock free online Classification of an LLC Default classification rules. H&rblock free online   An LLC with at least two members is classified as a partnership for federal income tax purposes. H&rblock free online 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&rblock free online Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. H&rblock free online Elected classification. H&rblock free online   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&rblock free online After an LLC has determined its federal tax classification, it can later elect to change that classification. H&rblock free online For details, see Subsequent Elections, later. H&rblock free online 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&rblock free online S. H&rblock free online Return of Partnership Income. H&rblock free online Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. H&rblock free online For certain purposes, members of an LLC are treated as limited partners in a limited partnership. H&rblock free online 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&rblock free online 469-5T(e)). H&rblock free online See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. H&rblock free online Member manager. H&rblock free online   Only a member manager of an LLC can sign the partnership tax return. H&rblock free online 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&rblock free online 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&rblock free online If there are no elected or designated member managers, each owner is treated as a member manager. H&rblock free online Change in default classification. H&rblock free online   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&rblock free online 7701-3(f)(2). H&rblock free online 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&rblock free online   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&rblock free online 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&rblock free online Example 1. H&rblock free online Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. H&rblock free online Each holds an equal membership interest. H&rblock free online The LLC does not hold any unrealized receivables or substantially appreciated inventory. H&rblock free online Ethel sells her entire interest in the LLC to Francis for $10,000. H&rblock free online After the sale, the business is continued by the LLC, which is owned solely by Francis. H&rblock free online No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. H&rblock free online The partnership terminates when Francis buys Ethel's entire interest. H&rblock free online 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&rblock free online 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&rblock free online 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&rblock free online 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&rblock free online 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&rblock free online See Partnership Distributions in Publication 541. H&rblock free online Example 2. H&rblock free online George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. H&rblock free online Each holds an equal membership interest. H&rblock free online The LLC does not hold any unrealized receivables or substantially appreciated inventory. H&rblock free online George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. H&rblock free online After the sale, the business is continued by the LLC, which is owned solely by Ian. H&rblock free online No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. H&rblock free online The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. H&rblock free online George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. H&rblock free online 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&rblock free online Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. H&rblock free online   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. H&rblock free online R. H&rblock free online B. H&rblock free online 6. H&rblock free online You can find Revenue Ruling 99-6 at www. H&rblock free online irs. H&rblock free online gov/pub/irs-irbs/irb99-06. H&rblock free online pdf. H&rblock free online 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&rblock free online 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&rblock free online Employment tax and certain excise taxes. H&rblock free online   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&rblock free online 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&rblock free online 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&rblock free online See the employment and excise tax returns for more information. H&rblock free online Self-employment tax rule for disregarded entity LLCs. H&rblock free online   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. H&rblock free online 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&rblock free online Example 3. H&rblock free online LLC is a disregarded entity owned by Irene. H&rblock free online LLC has three employees (Kent, Patricia, and Tex) and pays wages. H&rblock free online LLC is treated as an entity separate from its owner for purposes of employment taxes. H&rblock free online 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&rblock free online 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&rblock free online Irene is self-employed for purposes of the self-employment tax. H&rblock free online Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. H&rblock free online Irene is not an employee of LLC for purposes of employment taxes. H&rblock free online 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&rblock free online Irene will figure the tax due on her net earnings from self-employment on Schedule SE. H&rblock free online Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. H&rblock free online Taxpayer identification number. H&rblock free online   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&rblock free online This includes all information returns and reporting related to income tax. H&rblock free online 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&rblock free online   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. H&rblock free online 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&rblock free online See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. H&rblock free online Change in default classification. H&rblock free online   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&rblock free online 7701-3(f)(2). H&rblock free online 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&rblock free online   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&rblock free online 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&rblock free online Example 4. H&rblock free online 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&rblock free online Alain does not contribute any portion of the $5,000 to the LLC. H&rblock free online Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. H&rblock free online The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. H&rblock free online 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&rblock free online 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&rblock free online Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. H&rblock free online Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. H&rblock free online Example 5. H&rblock free online 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&rblock free online The LLC uses all of the contributed cash in its business. H&rblock free online Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. H&rblock free online The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. H&rblock free online Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. H&rblock free online Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. H&rblock free online Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. H&rblock free online   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. H&rblock free online R. H&rblock free online B. H&rblock free online 8. H&rblock free online You can find Revenue Ruling 99-5 at www. H&rblock free online irs. H&rblock free online gov/pub/irs-irbs/irb99-06. H&rblock free online pdf. H&rblock free online 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&rblock free online File Form 8832, Entity Classification Election, to elect classification as a C corporation. H&rblock free online File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. H&rblock free online 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&rblock free online By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. H&rblock free online 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&rblock free online Example 6. H&rblock free online Classification as a corporation without an S election. H&rblock free online Wanda and Sylvester are members of an LLC. H&rblock free online 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&rblock free online The LLC must file Form 8832. H&rblock free online Example 7. H&rblock free online Classification as a corporation with an S election. H&rblock free online Evelyn and Carol are members of an LLC. H&rblock free online They agree that the LLC should be classified as an S corporation. H&rblock free online The LLC must file Form 2553 instead of Form 8832. H&rblock free online If the LLC is classified as a corporation, it must file a corporation income tax return. H&rblock free online 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&rblock free online 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&rblock free online Corporations generally file either: Form 1120, U. H&rblock free online S. H&rblock free online Corporation Income Tax Return; or Form 1120S, U. H&rblock free online S. H&rblock free online Income Tax Return for an S Corporation. H&rblock free online For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. H&rblock free online For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. H&rblock free online S. H&rblock free online Income Tax Return for an S Corporation. H&rblock free online Subsequent Elections An LLC can elect to change its classification. H&rblock free online 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&rblock free online 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&rblock free online For more information and exceptions, see Regulations section 301. H&rblock free online 7701-3(c) and the Form 8832 instructions. H&rblock free online 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&rblock free online Partnership to corporation. H&rblock free online   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&rblock free online   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. H&rblock free online Corporation to partnership. H&rblock free online   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&rblock free online   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. H&rblock free online Corporation to disregarded entity. H&rblock free online   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&rblock free online   For more information, see Distributions to Shareholders in Publication 542. H&rblock free online Disregarded entity to corporation. H&rblock free online   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&rblock free online   For more information, see Property Exchanged for Stock in Publication 542. H&rblock free online 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&rblock free online 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&rblock free online By selecting the method that is best for you, you will have quick and easy access to tax help. H&rblock free online Contacting your Taxpayer Advocate. H&rblock free online   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&rblock free online   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&rblock free online 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&rblock free online 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&rblock free online For more information, go to www. H&rblock free online irs. H&rblock free online gov/advocate. H&rblock free online Low Income Taxpayer Clinics (LITCs). H&rblock free online   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&rblock free online The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. H&rblock free online Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. H&rblock free online It is available at www. H&rblock free online irs. H&rblock free online gov or at your local IRS office. H&rblock free online Small business workshops. H&rblock free online   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. H&rblock free online Workshops are sponsored and presented by IRS partners who are federal tax specialists. H&rblock free online Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. H&rblock free online Although most are free, some workshops have fees associated with them. H&rblock free online Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. H&rblock free online   For more information, visit www. H&rblock free online irs. H&rblock free online gov/businesses/small. H&rblock free online Subscribe to e-news for small businesses. H&rblock free online   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&rblock free online Visit the website at www. H&rblock free online irs. H&rblock free online gov/businesses/small and click on “Subscribe to e-News. H&rblock free online ” Free tax services. H&rblock free online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. H&rblock free online 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&rblock free online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. H&rblock free online Internet. H&rblock free online You can access the IRS website at www. H&rblock free online irs. H&rblock free online gov 24 hours a day, 7 days a week, to: E-file your return. H&rblock free online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. H&rblock free online Check the status of your refund. H&rblock free online Go to www. H&rblock free online irs. H&rblock free online gov and click on Where's My Refund. H&rblock free online 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&rblock free online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&rblock free online 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&rblock free online Download forms, instructions, and publications. H&rblock free online Order IRS products online. H&rblock free online Research your tax questions online. H&rblock free online Search publications online by topic or keyword. H&rblock free online View Internal Revenue Bulletins (IRBs) published in the last few years. H&rblock free online Figure your withholding allowances using the withholding calculator online at www. H&rblock free online irs. H&rblock free online gov/individuals. H&rblock free online Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. H&rblock free online Sign up to receive local and national tax news by email. H&rblock free online Get information on starting and operating a small business. H&rblock free online Phone. H&rblock free online Many services are available by phone. H&rblock free online Ordering forms, instructions, and publications. H&rblock free online Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. H&rblock free online You should receive your order within 10 days. H&rblock free online Asking tax questions. H&rblock free online Call the IRS with your tax questions at 1-800-829-1040. H&rblock free online Solving problems. H&rblock free online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. H&rblock free online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. H&rblock free online Call your local Taxpayer Assistance Center for an appointment. H&rblock free online To find the number, go to www. H&rblock free online irs. H&rblock free online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&rblock free online TTY/TDD equipment. H&rblock free online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. H&rblock free online TeleTax topics. H&rblock free online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. H&rblock free online Refund information. H&rblock free online 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&rblock free online 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&rblock free online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&rblock free online 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&rblock free online Refunds are sent out weekly on Fridays. H&rblock free online 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&rblock free online Evaluating the quality of our telephone services. H&rblock free online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. H&rblock free online One method is for a second IRS representative to listen in on or record random telephone calls. H&rblock free online Another is to ask some callers to complete a short survey at the end of the call. H&rblock free online Walk-in. H&rblock free online Many products and services are available on a walk-in basis. H&rblock free online Products. H&rblock free online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&rblock free online 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&rblock free online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. H&rblock free online Services. H&rblock free online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. H&rblock free online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&rblock free online 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&rblock free online No appointment is necessary—just walk in. H&rblock free online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. H&rblock free online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. H&rblock free online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. H&rblock free online All other issues will be handled without an appointment. H&rblock free online To find the number of your local office, go to www. H&rblock free online irs. H&rblock free online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&rblock free online Mail. H&rblock free online You can send your order for forms, instructions, and publications to the address below. H&rblock free online You should receive a response within 10 days after your request is received. H&rblock free online Internal Revenue Service1201 N. H&rblock free online Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. H&rblock free online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. H&rblock free online Prior-year forms, instructions, and publications. H&rblock free online Tax Map: an electronic research tool and finding aid. H&rblock free online Tax law frequently asked questions. H&rblock free online Tax Topics from the IRS telephone response system. H&rblock free online Internal Revenue Code—Title 26 of the U. H&rblock free online S. H&rblock free online Code. H&rblock free online Fill-in, print, and save features for most tax forms. H&rblock free online Internal Revenue Bulletins. H&rblock free online Toll-free and email technical support. H&rblock free online Two releases during the year. H&rblock free online – The first release will ship the beginning of January. H&rblock free online – The final release will ship the beginning of March. H&rblock free online Purchase the DVD from National Technical Information Service (NTIS) at www. H&rblock free online irs. H&rblock free online 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&rblock free online 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&rblock free online The SBA also has publications and videos on a variety of business topics. H&rblock free online The following briefly describes assistance provided by the SBA. H&rblock free online Small Business Development Centers (SBDCs). H&rblock free online   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. H&rblock free online Help is available when beginning, improving, or expanding a small business. H&rblock free online Business Information Centers (BICs). H&rblock free online   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. H&rblock free online BICs also offer one-on-one assistance. H&rblock free online Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. H&rblock free online Service Corps of Retired Executives (SCORE). H&rblock free online   SCORE provides small business counseling and training to current and prospective small business owners. H&rblock free online 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&rblock free online SCORE also offers a variety of small business workshops. H&rblock free online    Internet. H&rblock free online You can visit the SBA website at www. H&rblock free online sba. H&rblock free online gov. H&rblock free online While visiting the SBA website, you can find a variety of information of interest to small business owners. H&rblock free online    Phone. H&rblock free online 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&rblock free online    Walk-in. H&rblock free online You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. H&rblock free online To find the location nearest you, visit the SBA website or call the SBA Answer Desk. H&rblock free online Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. H&rblock free online Most of these are available from the Superintendent of Documents at the Government Printing Office. H&rblock free online You can get information and order these publications and pamphlets in several ways. H&rblock free online Internet. H&rblock free online You can visit the GPO website at www. H&rblock free online access. H&rblock free online gpo. H&rblock free online gov. H&rblock free online Mail. H&rblock free online Write to the GPO at the following address. H&rblock free online Superintendent of DocumentsU. H&rblock free online S. H&rblock free online Government Printing OfficeP. H&rblock free online O. H&rblock free online Box 979050St. H&rblock free online Louis, MO 63917-9000 Phone. H&rblock free online Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. H&rblock free online Prev  Up  Next   Home   More Online Publications