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Tax Forms 1040ez 2014

Volunteer Income TaxE-file State Taxes FreeIrs Gov FreefilefillableformsFree 1040ez FilingState EfileFederal Tax Tables 2011Utahtaxhelp Org2007 Federal Tax FormsI Didn T File Taxes For 2012File A 1040x OnlineFiling 1040ez FormForm 1040ez InstructionsIrs 1040ez Form 20121040ez 2011 Instructions2012 Tax Filing OnlineWhere Can I Get 1040ez Tax Forms Free1040ez Printable Tax FormsVita Tax 2014Www.irs.gov1040xFederal Tax Amendment1040x Where To FileFreefillableforms1040 X FormFree Federal TaxesAmend Tax Return1040ez Turbotax FreeE File 2012 Federal Taxes2010 Form 1040File 1040ez Form2013 Form 1040x2012 Tax Return FormsFile 2006 Tax ReturnTurbotax 1040ezFederal Free State Tax1080ezAmend My Tax Return OnlineH&r Block State Tax ReturnHow To Fill Out A 1040x Step By Step2010 Federal Tax ReturnMy Pay Gov

Tax Forms 1040ez 2014

Tax forms 1040ez 2014 Index A Assistance (see Tax help) C Capital construction fund, Capital Construction Fund Comments, Comments and suggestions. Tax forms 1040ez 2014 F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) S Suggestions, Comments and suggestions. Tax forms 1040ez 2014 T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Tax forms 1040ez 2014 TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Contact My Local Office in New York

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Albany Clinton Ave. & N. Pearl St.
Albany, NY 12207

Monday - Friday 8:30 a.m. - 4:30 p.m.

 

Services Provided

(518) 427-4250
Bethpage 999 Stewart Ave.
Bethpage, NY 11714

Monday - Friday 8:30 a.m. - 4:30 p.m.
 

Services Provided

(516) 576-7428
Binghamton 15 Henry St.
Binghamton, NY 13901

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(607) 721-0338
Bronx 1200 Waters Place
Bronx, NY 10461

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3660
Brooklyn 2 Metro Tech, 1st floor
Brooklyn, NY 11201

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(718) 834-6559
Buffalo 130 South Elmwood Ave.
Buffalo, NY 14202

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(716) 961-5100
Elmira 149 West Gray St.
Elmira, NY 14901

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00)

 

Services Provided

(607) 767-1012
Hauppauge 1180 Veterans Memorial Hwy.
Hauppauge, NY 11788

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(631) 851-4726
Jamestown

201 West Third Street
Jamestown, NY 14701

 

 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(716) 961-5100 
 Kingston 153 Sawkill Rd.
Kingston, NY 12401 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 339-5384
 New York (Harlem) 2283 Third Ave.
New York, NY 10035 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3699 
 New York (Downtown) 290 Broadway
New York, NY 10007 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(212) 436-1000
 New York (Midtown) 110 W. 44th St.
New York, NY 10036 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided  

(212) 719-6631 
 Poughkeepsie 191 Main St.
Poughkeepsie, NY 12601 

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 452-2220 
 Queensbury 375 Bay Rd.
Queensbury, NY 12804 

Monday - Friday 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(518) 798-6047 
 Rego Park 59-17 Junction Blvd.
Rego Park, NY 11368 

Monday - Friday 8:30 a.m.-4:30 p.m.


 Services Provided

(718) 760-6019 
 Rochester 255 East Ave.
Rochester, NY 14604 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(585) 263-5840 
Staten Island/remote
Taxpayer Assistance
available at
Project Hospitality
514 Bay Street
Staten Island, NY 10304 

Monday - Friday 8:30 a.m.-4:30 p.m. 
 

Virtual Services Provided

(212) 436-1000 
 Syracuse One Park Place
300 South State Street
Syracuse, NY  13202 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(315) 448-0807 
 Utica 10 Broad St.
Utica, NY  13501 

Monday - Friday 8:30 a.m.-4:00 p.m.

 

 Services Provided

(315) 793-1952 
 West Nyack 242 W. Nyack Rd.
West Nyack, NY 10994 

Monday - Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 627-1487 
 White Plains 210 E. Post Rd.
White Plains, NY 10601 

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(914) 684-7302 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Within New York call:
 

 Albany  (518) 427-5413
 Brooklyn  (718) 834-2200
 Buffalo  (716) 961-5300
 Manhattan  (212) 436-1011

Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1 Clinton Ave., Room 600
Albany, NY 12207

Internal Revenue Service
201 Como Park Blvd.
Cheektowaga, NY 14425

Internal Revenue Service
290 Broadway, 5th FL
New York, NY 10007

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Tax Forms 1040ez 2014

Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 7701-3. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Check your state's requirements and the federal tax regulations for further information. Tax forms 1040ez 2014 Classification of an LLC Default classification rules. Tax forms 1040ez 2014   An LLC with at least two members is classified as a partnership for federal income tax purposes. Tax forms 1040ez 2014 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). Tax forms 1040ez 2014 Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. Tax forms 1040ez 2014 Elected classification. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 After an LLC has determined its federal tax classification, it can later elect to change that classification. Tax forms 1040ez 2014 For details, see Subsequent Elections, later. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 Return of Partnership Income. Tax forms 1040ez 2014 Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. Tax forms 1040ez 2014 For certain purposes, members of an LLC are treated as limited partners in a limited partnership. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 469-5T(e)). Tax forms 1040ez 2014 See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. Tax forms 1040ez 2014 Member manager. Tax forms 1040ez 2014   Only a member manager of an LLC can sign the partnership tax return. Tax forms 1040ez 2014 And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 If there are no elected or designated member managers, each owner is treated as a member manager. Tax forms 1040ez 2014 Change in default classification. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 7701-3(f)(2). Tax forms 1040ez 2014 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. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Example 1. Tax forms 1040ez 2014 Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. Tax forms 1040ez 2014 Each holds an equal membership interest. Tax forms 1040ez 2014 The LLC does not hold any unrealized receivables or substantially appreciated inventory. Tax forms 1040ez 2014 Ethel sells her entire interest in the LLC to Francis for $10,000. Tax forms 1040ez 2014 After the sale, the business is continued by the LLC, which is owned solely by Francis. Tax forms 1040ez 2014 No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Tax forms 1040ez 2014 The partnership terminates when Francis buys Ethel's entire interest. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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). Tax forms 1040ez 2014 See Partnership Distributions in Publication 541. Tax forms 1040ez 2014 Example 2. Tax forms 1040ez 2014 George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. Tax forms 1040ez 2014 Each holds an equal membership interest. Tax forms 1040ez 2014 The LLC does not hold any unrealized receivables or substantially appreciated inventory. Tax forms 1040ez 2014 George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. Tax forms 1040ez 2014 After the sale, the business is continued by the LLC, which is owned solely by Ian. Tax forms 1040ez 2014 No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Tax forms 1040ez 2014 The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. Tax forms 1040ez 2014 George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. Tax forms 1040ez 2014 For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. Tax forms 1040ez 2014 Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. Tax forms 1040ez 2014   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. Tax forms 1040ez 2014 R. Tax forms 1040ez 2014 B. Tax forms 1040ez 2014 6. Tax forms 1040ez 2014 You can find Revenue Ruling 99-6 at www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/pub/irs-irbs/irb99-06. Tax forms 1040ez 2014 pdf. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Employment tax and certain excise taxes. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 See the employment and excise tax returns for more information. Tax forms 1040ez 2014 Self-employment tax rule for disregarded entity LLCs. Tax forms 1040ez 2014   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Example 3. Tax forms 1040ez 2014 LLC is a disregarded entity owned by Irene. Tax forms 1040ez 2014 LLC has three employees (Kent, Patricia, and Tex) and pays wages. Tax forms 1040ez 2014 LLC is treated as an entity separate from its owner for purposes of employment taxes. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Irene is self-employed for purposes of the self-employment tax. Tax forms 1040ez 2014 Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. Tax forms 1040ez 2014 Irene is not an employee of LLC for purposes of employment taxes. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Irene will figure the tax due on her net earnings from self-employment on Schedule SE. Tax forms 1040ez 2014 Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. Tax forms 1040ez 2014 Taxpayer identification number. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 This includes all information returns and reporting related to income tax. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. Tax forms 1040ez 2014 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). Tax forms 1040ez 2014 See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. Tax forms 1040ez 2014 Change in default classification. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 7701-3(f)(2). Tax forms 1040ez 2014 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. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Example 4. Tax forms 1040ez 2014 Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. Tax forms 1040ez 2014 Alain does not contribute any portion of the $5,000 to the LLC. Tax forms 1040ez 2014 Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. Tax forms 1040ez 2014 The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. Tax forms 1040ez 2014 Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. Tax forms 1040ez 2014 Example 5. Tax forms 1040ez 2014 Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. Tax forms 1040ez 2014 The LLC uses all of the contributed cash in its business. Tax forms 1040ez 2014 Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. Tax forms 1040ez 2014 The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. Tax forms 1040ez 2014 Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. Tax forms 1040ez 2014 Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. Tax forms 1040ez 2014 Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. Tax forms 1040ez 2014   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. Tax forms 1040ez 2014 R. Tax forms 1040ez 2014 B. Tax forms 1040ez 2014 8. Tax forms 1040ez 2014 You can find Revenue Ruling 99-5 at www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/pub/irs-irbs/irb99-06. Tax forms 1040ez 2014 pdf. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 File Form 8832, Entity Classification Election, to elect classification as a C corporation. Tax forms 1040ez 2014 File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. Tax forms 1040ez 2014 LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. Tax forms 1040ez 2014 By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Example 6. Tax forms 1040ez 2014 Classification as a corporation without an S election. Tax forms 1040ez 2014 Wanda and Sylvester are members of an LLC. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 The LLC must file Form 8832. Tax forms 1040ez 2014 Example 7. Tax forms 1040ez 2014 Classification as a corporation with an S election. Tax forms 1040ez 2014 Evelyn and Carol are members of an LLC. Tax forms 1040ez 2014 They agree that the LLC should be classified as an S corporation. Tax forms 1040ez 2014 The LLC must file Form 2553 instead of Form 8832. Tax forms 1040ez 2014 If the LLC is classified as a corporation, it must file a corporation income tax return. Tax forms 1040ez 2014 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). Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Corporations generally file either: Form 1120, U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 Corporation Income Tax Return; or Form 1120S, U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 Income Tax Return for an S Corporation. Tax forms 1040ez 2014 For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. Tax forms 1040ez 2014 For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 Income Tax Return for an S Corporation. Tax forms 1040ez 2014 Subsequent Elections An LLC can elect to change its classification. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 For more information and exceptions, see Regulations section 301. Tax forms 1040ez 2014 7701-3(c) and the Form 8832 instructions. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Partnership to corporation. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. Tax forms 1040ez 2014 Corporation to partnership. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. Tax forms 1040ez 2014 Corporation to disregarded entity. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014   For more information, see Distributions to Shareholders in Publication 542. Tax forms 1040ez 2014 Disregarded entity to corporation. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014   For more information, see Property Exchanged for Stock in Publication 542. Tax forms 1040ez 2014 How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 By selecting the method that is best for you, you will have quick and easy access to tax help. Tax forms 1040ez 2014 Contacting your Taxpayer Advocate. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 For more information, go to www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/advocate. Tax forms 1040ez 2014 Low Income Taxpayer Clinics (LITCs). Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Tax forms 1040ez 2014 Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Tax forms 1040ez 2014 It is available at www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov or at your local IRS office. Tax forms 1040ez 2014 Small business workshops. Tax forms 1040ez 2014   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. Tax forms 1040ez 2014 Workshops are sponsored and presented by IRS partners who are federal tax specialists. Tax forms 1040ez 2014 Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Tax forms 1040ez 2014 Although most are free, some workshops have fees associated with them. Tax forms 1040ez 2014 Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. Tax forms 1040ez 2014   For more information, visit www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/businesses/small. Tax forms 1040ez 2014 Subscribe to e-news for small businesses. Tax forms 1040ez 2014   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. Tax forms 1040ez 2014 Visit the website at www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/businesses/small and click on “Subscribe to e-News. Tax forms 1040ez 2014 ” Free tax services. Tax forms 1040ez 2014   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax forms 1040ez 2014 Internet. Tax forms 1040ez 2014 You can access the IRS website at www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov 24 hours a day, 7 days a week, to: E-file your return. Tax forms 1040ez 2014 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax forms 1040ez 2014 Check the status of your refund. Tax forms 1040ez 2014 Go to www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov and click on Where's My Refund. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Download forms, instructions, and publications. Tax forms 1040ez 2014 Order IRS products online. Tax forms 1040ez 2014 Research your tax questions online. Tax forms 1040ez 2014 Search publications online by topic or keyword. Tax forms 1040ez 2014 View Internal Revenue Bulletins (IRBs) published in the last few years. Tax forms 1040ez 2014 Figure your withholding allowances using the withholding calculator online at www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/individuals. Tax forms 1040ez 2014 Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Tax forms 1040ez 2014 Sign up to receive local and national tax news by email. Tax forms 1040ez 2014 Get information on starting and operating a small business. Tax forms 1040ez 2014 Phone. Tax forms 1040ez 2014 Many services are available by phone. Tax forms 1040ez 2014 Ordering forms, instructions, and publications. Tax forms 1040ez 2014 Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Tax forms 1040ez 2014 You should receive your order within 10 days. Tax forms 1040ez 2014 Asking tax questions. Tax forms 1040ez 2014 Call the IRS with your tax questions at 1-800-829-1040. Tax forms 1040ez 2014 Solving problems. Tax forms 1040ez 2014 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax forms 1040ez 2014 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax forms 1040ez 2014 Call your local Taxpayer Assistance Center for an appointment. Tax forms 1040ez 2014 To find the number, go to www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax forms 1040ez 2014 TTY/TDD equipment. Tax forms 1040ez 2014 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax forms 1040ez 2014 TeleTax topics. Tax forms 1040ez 2014 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax forms 1040ez 2014 Refund information. Tax forms 1040ez 2014 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). Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Refunds are sent out weekly on Fridays. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Evaluating the quality of our telephone services. Tax forms 1040ez 2014 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax forms 1040ez 2014 One method is for a second IRS representative to listen in on or record random telephone calls. Tax forms 1040ez 2014 Another is to ask some callers to complete a short survey at the end of the call. Tax forms 1040ez 2014 Walk-in. Tax forms 1040ez 2014 Many products and services are available on a walk-in basis. Tax forms 1040ez 2014 Products. Tax forms 1040ez 2014 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax forms 1040ez 2014 Services. Tax forms 1040ez 2014 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax forms 1040ez 2014 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 No appointment is necessary—just walk in. Tax forms 1040ez 2014 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Tax forms 1040ez 2014 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax forms 1040ez 2014 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Tax forms 1040ez 2014 All other issues will be handled without an appointment. Tax forms 1040ez 2014 To find the number of your local office, go to www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax forms 1040ez 2014 Mail. Tax forms 1040ez 2014 You can send your order for forms, instructions, and publications to the address below. Tax forms 1040ez 2014 You should receive a response within 10 days after your request is received. Tax forms 1040ez 2014 Internal Revenue Service1201 N. Tax forms 1040ez 2014 Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. Tax forms 1040ez 2014 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax forms 1040ez 2014 Prior-year forms, instructions, and publications. Tax forms 1040ez 2014 Tax Map: an electronic research tool and finding aid. Tax forms 1040ez 2014 Tax law frequently asked questions. Tax forms 1040ez 2014 Tax Topics from the IRS telephone response system. Tax forms 1040ez 2014 Internal Revenue Code—Title 26 of the U. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 Code. Tax forms 1040ez 2014 Fill-in, print, and save features for most tax forms. Tax forms 1040ez 2014 Internal Revenue Bulletins. Tax forms 1040ez 2014 Toll-free and email technical support. Tax forms 1040ez 2014 Two releases during the year. Tax forms 1040ez 2014 – The first release will ship the beginning of January. Tax forms 1040ez 2014 – The final release will ship the beginning of March. Tax forms 1040ez 2014 Purchase the DVD from National Technical Information Service (NTIS) at www. Tax forms 1040ez 2014 irs. Tax forms 1040ez 2014 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). Tax forms 1040ez 2014 Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Tax forms 1040ez 2014 The SBA also has publications and videos on a variety of business topics. Tax forms 1040ez 2014 The following briefly describes assistance provided by the SBA. Tax forms 1040ez 2014 Small Business Development Centers (SBDCs). Tax forms 1040ez 2014   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Tax forms 1040ez 2014 Help is available when beginning, improving, or expanding a small business. Tax forms 1040ez 2014 Business Information Centers (BICs). Tax forms 1040ez 2014   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Tax forms 1040ez 2014 BICs also offer one-on-one assistance. Tax forms 1040ez 2014 Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Tax forms 1040ez 2014 Service Corps of Retired Executives (SCORE). Tax forms 1040ez 2014   SCORE provides small business counseling and training to current and prospective small business owners. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014 SCORE also offers a variety of small business workshops. Tax forms 1040ez 2014    Internet. Tax forms 1040ez 2014 You can visit the SBA website at www. Tax forms 1040ez 2014 sba. Tax forms 1040ez 2014 gov. Tax forms 1040ez 2014 While visiting the SBA website, you can find a variety of information of interest to small business owners. Tax forms 1040ez 2014    Phone. Tax forms 1040ez 2014 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. Tax forms 1040ez 2014    Walk-in. Tax forms 1040ez 2014 You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Tax forms 1040ez 2014 To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Tax forms 1040ez 2014 Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Tax forms 1040ez 2014 Most of these are available from the Superintendent of Documents at the Government Printing Office. Tax forms 1040ez 2014 You can get information and order these publications and pamphlets in several ways. Tax forms 1040ez 2014 Internet. Tax forms 1040ez 2014 You can visit the GPO website at www. Tax forms 1040ez 2014 access. Tax forms 1040ez 2014 gpo. Tax forms 1040ez 2014 gov. Tax forms 1040ez 2014 Mail. Tax forms 1040ez 2014 Write to the GPO at the following address. Tax forms 1040ez 2014 Superintendent of DocumentsU. Tax forms 1040ez 2014 S. Tax forms 1040ez 2014 Government Printing OfficeP. Tax forms 1040ez 2014 O. Tax forms 1040ez 2014 Box 979050St. Tax forms 1040ez 2014 Louis, MO 63917-9000 Phone. Tax forms 1040ez 2014 Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. Tax forms 1040ez 2014 Prev  Up  Next   Home   More Online Publications