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1040x Instructions Dummies

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1040x Instructions Dummies

1040x instructions dummies 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. 1040x instructions dummies Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 1040x instructions dummies 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. 1040x instructions dummies 7701-3. 1040x instructions dummies 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. 1040x instructions dummies Check your state's requirements and the federal tax regulations for further information. 1040x instructions dummies Classification of an LLC Default classification rules. 1040x instructions dummies   An LLC with at least two members is classified as a partnership for federal income tax purposes. 1040x instructions dummies 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). 1040x instructions dummies Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. 1040x instructions dummies Elected classification. 1040x instructions dummies   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. 1040x instructions dummies After an LLC has determined its federal tax classification, it can later elect to change that classification. 1040x instructions dummies For details, see Subsequent Elections, later. 1040x instructions dummies 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. 1040x instructions dummies S. 1040x instructions dummies Return of Partnership Income. 1040x instructions dummies Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. 1040x instructions dummies For certain purposes, members of an LLC are treated as limited partners in a limited partnership. 1040x instructions dummies 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. 1040x instructions dummies 469-5T(e)). 1040x instructions dummies See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. 1040x instructions dummies Member manager. 1040x instructions dummies   Only a member manager of an LLC can sign the partnership tax return. 1040x instructions dummies And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. 1040x instructions dummies 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. 1040x instructions dummies If there are no elected or designated member managers, each owner is treated as a member manager. 1040x instructions dummies Change in default classification. 1040x instructions dummies   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. 1040x instructions dummies 7701-3(f)(2). 1040x instructions dummies 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. 1040x instructions dummies   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. 1040x instructions dummies 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. 1040x instructions dummies Example 1. 1040x instructions dummies Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. 1040x instructions dummies Each holds an equal membership interest. 1040x instructions dummies The LLC does not hold any unrealized receivables or substantially appreciated inventory. 1040x instructions dummies Ethel sells her entire interest in the LLC to Francis for $10,000. 1040x instructions dummies After the sale, the business is continued by the LLC, which is owned solely by Francis. 1040x instructions dummies No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 1040x instructions dummies The partnership terminates when Francis buys Ethel's entire interest. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies 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). 1040x instructions dummies See Partnership Distributions in Publication 541. 1040x instructions dummies Example 2. 1040x instructions dummies George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. 1040x instructions dummies Each holds an equal membership interest. 1040x instructions dummies The LLC does not hold any unrealized receivables or substantially appreciated inventory. 1040x instructions dummies George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. 1040x instructions dummies After the sale, the business is continued by the LLC, which is owned solely by Ian. 1040x instructions dummies No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 1040x instructions dummies The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. 1040x instructions dummies George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. 1040x instructions dummies For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. 1040x instructions dummies Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. 1040x instructions dummies   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. 1040x instructions dummies R. 1040x instructions dummies B. 1040x instructions dummies 6. 1040x instructions dummies You can find Revenue Ruling 99-6 at www. 1040x instructions dummies irs. 1040x instructions dummies gov/pub/irs-irbs/irb99-06. 1040x instructions dummies pdf. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies Employment tax and certain excise taxes. 1040x instructions dummies   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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies See the employment and excise tax returns for more information. 1040x instructions dummies Self-employment tax rule for disregarded entity LLCs. 1040x instructions dummies   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. 1040x instructions dummies 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. 1040x instructions dummies Example 3. 1040x instructions dummies LLC is a disregarded entity owned by Irene. 1040x instructions dummies LLC has three employees (Kent, Patricia, and Tex) and pays wages. 1040x instructions dummies LLC is treated as an entity separate from its owner for purposes of employment taxes. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies Irene is self-employed for purposes of the self-employment tax. 1040x instructions dummies Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. 1040x instructions dummies Irene is not an employee of LLC for purposes of employment taxes. 1040x instructions dummies 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. 1040x instructions dummies Irene will figure the tax due on her net earnings from self-employment on Schedule SE. 1040x instructions dummies Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. 1040x instructions dummies Taxpayer identification number. 1040x instructions dummies   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. 1040x instructions dummies This includes all information returns and reporting related to income tax. 1040x instructions dummies 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. 1040x instructions dummies   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. 1040x instructions dummies 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). 1040x instructions dummies See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. 1040x instructions dummies Change in default classification. 1040x instructions dummies   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. 1040x instructions dummies 7701-3(f)(2). 1040x instructions dummies 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. 1040x instructions dummies   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. 1040x instructions dummies 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. 1040x instructions dummies Example 4. 1040x instructions dummies Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. 1040x instructions dummies Alain does not contribute any portion of the $5,000 to the LLC. 1040x instructions dummies Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. 1040x instructions dummies The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. 1040x instructions dummies Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. 1040x instructions dummies Example 5. 1040x instructions dummies Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. 1040x instructions dummies The LLC uses all of the contributed cash in its business. 1040x instructions dummies Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. 1040x instructions dummies The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. 1040x instructions dummies Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. 1040x instructions dummies Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. 1040x instructions dummies Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. 1040x instructions dummies   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. 1040x instructions dummies R. 1040x instructions dummies B. 1040x instructions dummies 8. 1040x instructions dummies You can find Revenue Ruling 99-5 at www. 1040x instructions dummies irs. 1040x instructions dummies gov/pub/irs-irbs/irb99-06. 1040x instructions dummies pdf. 1040x instructions dummies 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. 1040x instructions dummies File Form 8832, Entity Classification Election, to elect classification as a C corporation. 1040x instructions dummies File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. 1040x instructions dummies LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. 1040x instructions dummies By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. 1040x instructions dummies 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. 1040x instructions dummies Example 6. 1040x instructions dummies Classification as a corporation without an S election. 1040x instructions dummies Wanda and Sylvester are members of an LLC. 1040x instructions dummies 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. 1040x instructions dummies The LLC must file Form 8832. 1040x instructions dummies Example 7. 1040x instructions dummies Classification as a corporation with an S election. 1040x instructions dummies Evelyn and Carol are members of an LLC. 1040x instructions dummies They agree that the LLC should be classified as an S corporation. 1040x instructions dummies The LLC must file Form 2553 instead of Form 8832. 1040x instructions dummies If the LLC is classified as a corporation, it must file a corporation income tax return. 1040x instructions dummies 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). 1040x instructions dummies 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. 1040x instructions dummies Corporations generally file either: Form 1120, U. 1040x instructions dummies S. 1040x instructions dummies Corporation Income Tax Return; or Form 1120S, U. 1040x instructions dummies S. 1040x instructions dummies Income Tax Return for an S Corporation. 1040x instructions dummies For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. 1040x instructions dummies For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. 1040x instructions dummies S. 1040x instructions dummies Income Tax Return for an S Corporation. 1040x instructions dummies Subsequent Elections An LLC can elect to change its classification. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies For more information and exceptions, see Regulations section 301. 1040x instructions dummies 7701-3(c) and the Form 8832 instructions. 1040x instructions dummies 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. 1040x instructions dummies Partnership to corporation. 1040x instructions dummies   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. 1040x instructions dummies   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. 1040x instructions dummies Corporation to partnership. 1040x instructions dummies   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. 1040x instructions dummies   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. 1040x instructions dummies Corporation to disregarded entity. 1040x instructions dummies   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. 1040x instructions dummies   For more information, see Distributions to Shareholders in Publication 542. 1040x instructions dummies Disregarded entity to corporation. 1040x instructions dummies   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. 1040x instructions dummies   For more information, see Property Exchanged for Stock in Publication 542. 1040x instructions dummies How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 1040x instructions dummies 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. 1040x instructions dummies By selecting the method that is best for you, you will have quick and easy access to tax help. 1040x instructions dummies Contacting your Taxpayer Advocate. 1040x instructions dummies   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. 1040x instructions dummies   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. 1040x instructions dummies 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. 1040x instructions dummies 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. 1040x instructions dummies For more information, go to www. 1040x instructions dummies irs. 1040x instructions dummies gov/advocate. 1040x instructions dummies Low Income Taxpayer Clinics (LITCs). 1040x instructions dummies   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. 1040x instructions dummies The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. 1040x instructions dummies Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 1040x instructions dummies It is available at www. 1040x instructions dummies irs. 1040x instructions dummies gov or at your local IRS office. 1040x instructions dummies Small business workshops. 1040x instructions dummies   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. 1040x instructions dummies Workshops are sponsored and presented by IRS partners who are federal tax specialists. 1040x instructions dummies Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. 1040x instructions dummies Although most are free, some workshops have fees associated with them. 1040x instructions dummies Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. 1040x instructions dummies   For more information, visit www. 1040x instructions dummies irs. 1040x instructions dummies gov/businesses/small. 1040x instructions dummies Subscribe to e-news for small businesses. 1040x instructions dummies   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. 1040x instructions dummies Visit the website at www. 1040x instructions dummies irs. 1040x instructions dummies gov/businesses/small and click on “Subscribe to e-News. 1040x instructions dummies ” Free tax services. 1040x instructions dummies   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040x instructions dummies 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. 1040x instructions dummies   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040x instructions dummies Internet. 1040x instructions dummies You can access the IRS website at www. 1040x instructions dummies irs. 1040x instructions dummies gov 24 hours a day, 7 days a week, to: E-file your return. 1040x instructions dummies Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040x instructions dummies Check the status of your refund. 1040x instructions dummies Go to www. 1040x instructions dummies irs. 1040x instructions dummies gov and click on Where's My Refund. 1040x instructions dummies 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. 1040x instructions dummies If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x instructions dummies 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. 1040x instructions dummies Download forms, instructions, and publications. 1040x instructions dummies Order IRS products online. 1040x instructions dummies Research your tax questions online. 1040x instructions dummies Search publications online by topic or keyword. 1040x instructions dummies View Internal Revenue Bulletins (IRBs) published in the last few years. 1040x instructions dummies Figure your withholding allowances using the withholding calculator online at www. 1040x instructions dummies irs. 1040x instructions dummies gov/individuals. 1040x instructions dummies Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 1040x instructions dummies Sign up to receive local and national tax news by email. 1040x instructions dummies Get information on starting and operating a small business. 1040x instructions dummies Phone. 1040x instructions dummies Many services are available by phone. 1040x instructions dummies Ordering forms, instructions, and publications. 1040x instructions dummies Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040x instructions dummies You should receive your order within 10 days. 1040x instructions dummies Asking tax questions. 1040x instructions dummies Call the IRS with your tax questions at 1-800-829-1040. 1040x instructions dummies Solving problems. 1040x instructions dummies You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040x instructions dummies An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040x instructions dummies Call your local Taxpayer Assistance Center for an appointment. 1040x instructions dummies To find the number, go to www. 1040x instructions dummies irs. 1040x instructions dummies gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040x instructions dummies TTY/TDD equipment. 1040x instructions dummies If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040x instructions dummies TeleTax topics. 1040x instructions dummies Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040x instructions dummies Refund information. 1040x instructions dummies 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). 1040x instructions dummies 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. 1040x instructions dummies If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040x instructions dummies 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. 1040x instructions dummies Refunds are sent out weekly on Fridays. 1040x instructions dummies 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. 1040x instructions dummies Evaluating the quality of our telephone services. 1040x instructions dummies To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040x instructions dummies One method is for a second IRS representative to listen in on or record random telephone calls. 1040x instructions dummies Another is to ask some callers to complete a short survey at the end of the call. 1040x instructions dummies Walk-in. 1040x instructions dummies Many products and services are available on a walk-in basis. 1040x instructions dummies Products. 1040x instructions dummies You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x instructions dummies 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. 1040x instructions dummies Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040x instructions dummies Services. 1040x instructions dummies You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040x instructions dummies An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040x instructions dummies 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. 1040x instructions dummies No appointment is necessary—just walk in. 1040x instructions dummies If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax 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Social Media Registry API Documentation

About the API

This documentation describes methods to use the Social Media Registry API to access the contents of the Social Media Registry.

The Social Media Registry is an official source of information about social media accounts that represent official U.S. federal government agencies, elected officials, or members of the President’s Cabinet.

If you work for the federal government and have a .gov or .mil e-mail address, you can register official U.S. federal accounts at HowTo.gov.

If you have feedback, questions, or want to tell us about the product you built with the Social Media Registry API, please e-mail us.

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Accessing the API

The interface described here uses the same method URLs and parameters for all response formats, including HTML5, JSON, and XML. If no response format is specified at request time, the results are returned as HTML5 (with the assumption that a user is accessing the API via a web browser). To specify alternate formats, append the result format to the method call:

http://registry.usa.gov/accounts?agency_id=usda
http://registry.usa.gov/accounts.json?agency_id=usda
http://registry.usa.gov/accounts.xml?agency_id=usda

API requests can be called from remote sites via Javascript using the Cross-Origin Resource Sharing mechanism (CORS) supported in most browsers. All published API methods may be called from any domain.

If support for older browsers is required, JSON requests can be made with a callback parameter in order to return JSONP responses:

http://registry.usa.gov/accounts.json?agency_id=usda&callback=listaccounts

API Updates Using Feeds

Some API methods are also available as feeds in the ATOM format. These feeds can be added to any news feed reader to list recent changes.

The ATOM format is an XML feed standard; each entry contains a summary of the Registry change and a link to the Registry API to view more information.

Feed Examples

List the most recently updated official Twitter accounts: http://registry.usa.gov/accounts.atom?service_id=twitter

List the most recently updated official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts.atom?agency_id=usda

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API Methods

/accounts (GET)

List official U.S. government social media accounts entries in the registry. This method is also available as an ATOM feed.

Parameters

  • agency_id: ID (from /agencies)
  • service_id: ID (from /services)
  • tag: text
  • page_size: integer
  • page_number: integer

Output

  • page_count: integer
  • page_number: integer
  • total_items: integer

Accounts

  • service_url: text
  • verified : boolean
  • service_id: ID
  • account: text
  • details_url: text
  • organization: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text

Example Calls

List all official accounts from the U.S. Department of Agriculture: http://registry.usa.gov/accounts?agency_id=usda

List all official Twitter accounts from the U.S. Department of Health and Human Services:
http://registry.usa.gov/accounts?service=twitter&agency_id=hhs

/accounts/{service ID} (GET)

A synonym for /accounts?service_id={service}, provided for REST-style browsing.

/accounts/{service ID}/{account} (GET)

A synonym for the /accounts/verify method, using a canonical service and account ID provided by that method. For example, the service and account ID for http://twitter.com/JPL_Bear might be twitter/JPL_Bear, making the canonical URL take the form http://registry.usa.gov/accounts/twitter/JPL_Bear

This is provided primarily for REST-style browsing.

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/accounts/verify (GET)

Check whether the provided URL is registered as an official government social media account.

Example: /accounts/verify?service_url=https%3A%2F%2Ftwitter.com%2F%23%21%2FJPL_Bear

Parameters

  • service_url: URL (required)

Output

  • verified: boolean
  • service_url: URL
  • service_id: ID (from /services list)
  • account: text

(if verified is true:)

  • details_url: URL
  • organization: text
  • info_url: text
  • agencies
    • agency_id: text
    • agency_name: text
    • agency_url: text
  • tags: list
  • language: text
  • display_name: text
  • updated_by: text
  • updated_at: ISO 8601 date

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/agencies (GET) 

List the sponsoring agencies that may be specified in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • agencies: list
    • agency_id: text
    • agency_name: text
    • agency_url: text

/services (GET)

List the social media services that are currently supported in the /accounts/add method.

Parameters

  • none

Output

  • page_count: integer
  • total_items: integer
  • page_number: integer
  • services: list
    • service_id: text
    • service_name: text

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/tags (GET) 

List tags that are suggested for describing an account.

Parameters

  • keywords: text

Output

  • tags: list
  • tag_id: text
  • tag_text: text

Source Code

The code for the Social Media Registry is open source and available on GitHub. It is written in Ruby.

Example Applications

Terms of Service

By using this data, you agree to the Terms of Service.

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The 1040x Instructions Dummies

1040x instructions dummies Index A Assessment of tax, Assessment of tax. 1040x instructions dummies Assistance (see Tax help) B Bankruptcy Code tax compliance, Bankruptcy Code Tax Compliance Requirements Returns due after filing, Tax Returns Due After the Bankruptcy Filing Returns due before chapter 13 filing, Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Bankruptcy estate, Taxes and the Bankruptcy Estate Attribute carryovers, Carrybacks from the debtor's activities. 1040x instructions dummies Carrybacks, Carrybacks from the debtor's activities. 1040x instructions dummies Disclosure of return information, Disclosure of bankruptcy estate's return information to debtor. 1040x instructions dummies Employer identification number, Employer identification number. 1040x instructions dummies , Employer identification number. 1040x instructions dummies Estimated tax, Estimated tax – Form 1041-ES. 1040x instructions dummies Return filing requirements, Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Separate taxable entity, Separate taxable entity. 1040x instructions dummies Transfer of assets, Transfer of assets between debtor and bankruptcy estate. 1040x instructions dummies C Conversion or dismissal chapter 11 case, Conversion or dismissal of chapter 11 cases. 1040x instructions dummies Corporations, Corporations Filing requirements, Corporations Tax-free reorganizations, Tax-Free Reorganizations D Debt cancellation, Debt Cancellation Bankruptcy exclusion, Bankruptcy case exclusion. 1040x instructions dummies Corporations, Corporations Insolvency exclusion, Insolvency exclusion. 1040x instructions dummies Partnerships, Partnerships S corporations, S Corporations Deductions and credits, Bankruptcy Estate Deductions and Credits Administrative expenses, Administrative expenses. 1040x instructions dummies Discharge of tax, Discharge of Unpaid Tax Disclosure of return information, Disclosure of debtor's return information to trustee. 1040x instructions dummies , Disclosure of return information to trustee. 1040x instructions dummies Dismissal of case Amended return, Dismissal of bankruptcy case. 1040x instructions dummies E Election to end tax year: Form 1040, Debtor's Election To End Tax Year – Form 1040 Annualizing taxable income, Annualizing taxable income. 1040x instructions dummies Election by spouse, Election by debtor's spouse. 1040x instructions dummies Filing requirements, Making the Election - 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