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2009 Freetaxusa

How To File An Amended Tax Return For 2013Do State TaxesAlabama 40 Tax Forms 20122009 1040 FormsH&r Block Online TaxesEz1040Irs Federal Tax Tables 20111040aFreetaxusa 20121040ez Tax Form 20121040ez Instructions 2011Irs 2012 Tax ReturnFiling Amended Tax Return 2009Irs Gov EfileHow Do You File An Amended Federal Tax ReturnFree Income Tax Help2005 Tax ReturnHow To File 2012 Taxes Late Online1040x FormFile 2012 Tax Return Online FreeTaxes 20062011 Federal Tax FormsCheapest State Tax FilingFile Only State Taxes1040ez Tax Form 2012Prior Tax2010 Federal Tax Forms2011 Income Tax FormState Tax Form 2014Free Turbo Tax 1040ezH&r Block LoginWww.freestatetaxsites.comFree Online TaxIrs Gov 1040 Ez1040 Ez Tax Form 20122011 1040ez Tax FormAarp Free Tax PreparationFile 2010 Tax Return OnlineFile State Taxes OnlineFiling An Amendment

2009 Freetaxusa

2009 freetaxusa Index A Application for enrollment, Form 23 and Form 23-EP. 2009 freetaxusa , Form 5434. 2009 freetaxusa Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. 2009 freetaxusa Attorneys, Attorneys. 2009 freetaxusa Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). 2009 freetaxusa Comments, Comments and suggestions. 2009 freetaxusa Corporations, Corporations, associations, partnerships, and other persons that are not individuals. 2009 freetaxusa CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. 2009 freetaxusa , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. 2009 freetaxusa Enrolled agent:, Enrolled agents. 2009 freetaxusa , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. 2009 freetaxusa F FAX copies, FAX copies. 2009 freetaxusa Form 23 and Form 23-EP, Form 23 and Form 23-EP. 2009 freetaxusa Form 2587, Form 2587. 2009 freetaxusa Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. 2009 freetaxusa Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. 2009 freetaxusa Inactive roster, Inactive roster. 2009 freetaxusa Incapacity or incompetency, Incapacity or incompetency. 2009 freetaxusa L Loss of eligibility Failure to meet requirements, Failure to meet requirements. 2009 freetaxusa Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. 2009 freetaxusa O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. 2009 freetaxusa Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. 2009 freetaxusa Protected communication Tax shelters, Communications regarding corporate tax shelters. 2009 freetaxusa Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. 2009 freetaxusa Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. 2009 freetaxusa Duties, Duties Duty to advise, Duty to advise. 2009 freetaxusa Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. 2009 freetaxusa , Student. 2009 freetaxusa , Students in LITCs and the STCP. 2009 freetaxusa Suggestions, Comments and suggestions. 2009 freetaxusa Suspension, Suspension and disbarment. 2009 freetaxusa , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. 2009 freetaxusa Termination, Incapacity or incompetency. 2009 freetaxusa TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. 2009 freetaxusa Family member, Other individuals who may serve as representatives. 2009 freetaxusa Fiduciary, Other individuals who may serve as representatives. 2009 freetaxusa Individual, Other individuals who may serve as representatives. 2009 freetaxusa Officer, Other individuals who may serve as representatives. 2009 freetaxusa Partner, Other individuals who may serve as representatives. 2009 freetaxusa Unenrolled individuals:, Other individuals who may serve as representatives. 2009 freetaxusa W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications
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Optional expedited process for section 501 (c)(4) applications (120 days old as of May 28, 2013)

An optional expedited process is available for certain Section 501(c)(4) applicants. If your organization’s application has been pending for more than 120 days as of May 28, 2013, and your organization’s activities involve possible political campaign intervention or issue advocacy, you may receive a Letter 5228, Application Notification of Expedited 501(c)(4) Option.

As of December 23, 2013, this optional, expedited processing is being offered to all Section 501(c)(4) applicants whose applications indicate that the organization may be involved in political campaign intervention or in providing private benefit to a political party and that otherwise do not present any issue with regard to exempt status.

This webpage is for organizations who were eligible for the original optional expedited process. If you are eligible for the expanded optional expedited process offered on December 23, 2013, see additional information.

If you receive Letter 5228

You will be able to self-certify your organization if you represent to the following:

  • Your organization devotes 60% or more of both spending and time to activities that promote social welfare as defined by Section 501(c)(4).
  • Your organization devotes less than 40% of both spending and time to political campaign intervention.
  • Your organization ensures the above thresholds apply for past, current and future activities.

Self-certify your organization

Please review Letter 5228 and follow the instructions. Sign and return pages 4-5 within 45 days from the date of your letter. IRS will send you a favorable determination letter within two weeks after we receive your signed representations.

If you think you should have received a letter

If you did not receive Letter 5228 but believe your organization is eligible for the expedited 501(c)(4) option because your case was older than 120 days old as of May 28, 2013 and involved the issues discussed above, you should make sure you meet the eligibility criteria listed in Letter 5228, then call 877-829-5500.

Related Item

Expanded Optional Expedited Approval Process for 501(c)(4)s

Page Last Reviewed or Updated: 03-Jan-2014

The 2009 Freetaxusa

2009 freetaxusa 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. 2009 freetaxusa Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2009 freetaxusa 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. 2009 freetaxusa 7701-3. 2009 freetaxusa 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. 2009 freetaxusa Check your state's requirements and the federal tax regulations for further information. 2009 freetaxusa Classification of an LLC Default classification rules. 2009 freetaxusa   An LLC with at least two members is classified as a partnership for federal income tax purposes. 2009 freetaxusa 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). 2009 freetaxusa Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. 2009 freetaxusa Elected classification. 2009 freetaxusa   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. 2009 freetaxusa After an LLC has determined its federal tax classification, it can later elect to change that classification. 2009 freetaxusa For details, see Subsequent Elections, later. 2009 freetaxusa 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. 2009 freetaxusa S. 2009 freetaxusa Return of Partnership Income. 2009 freetaxusa Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. 2009 freetaxusa For certain purposes, members of an LLC are treated as limited partners in a limited partnership. 2009 freetaxusa 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. 2009 freetaxusa 469-5T(e)). 2009 freetaxusa See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. 2009 freetaxusa Member manager. 2009 freetaxusa   Only a member manager of an LLC can sign the partnership tax return. 2009 freetaxusa And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. 2009 freetaxusa 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. 2009 freetaxusa If there are no elected or designated member managers, each owner is treated as a member manager. 2009 freetaxusa Change in default classification. 2009 freetaxusa   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. 2009 freetaxusa 7701-3(f)(2). 2009 freetaxusa 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. 2009 freetaxusa   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. 2009 freetaxusa 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. 2009 freetaxusa Example 1. 2009 freetaxusa Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. 2009 freetaxusa Each holds an equal membership interest. 2009 freetaxusa The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2009 freetaxusa Ethel sells her entire interest in the LLC to Francis for $10,000. 2009 freetaxusa After the sale, the business is continued by the LLC, which is owned solely by Francis. 2009 freetaxusa No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2009 freetaxusa The partnership terminates when Francis buys Ethel's entire interest. 2009 freetaxusa 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. 2009 freetaxusa 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. 2009 freetaxusa 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. 2009 freetaxusa 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. 2009 freetaxusa 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). 2009 freetaxusa See Partnership Distributions in Publication 541. 2009 freetaxusa Example 2. 2009 freetaxusa George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. 2009 freetaxusa Each holds an equal membership interest. 2009 freetaxusa The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2009 freetaxusa George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. 2009 freetaxusa After the sale, the business is continued by the LLC, which is owned solely by Ian. 2009 freetaxusa No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2009 freetaxusa The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. 2009 freetaxusa George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. 2009 freetaxusa For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. 2009 freetaxusa Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. 2009 freetaxusa   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. 2009 freetaxusa R. 2009 freetaxusa B. 2009 freetaxusa 6. 2009 freetaxusa You can find Revenue Ruling 99-6 at www. 2009 freetaxusa irs. 2009 freetaxusa gov/pub/irs-irbs/irb99-06. 2009 freetaxusa pdf. 2009 freetaxusa 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. 2009 freetaxusa 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. 2009 freetaxusa Employment tax and certain excise taxes. 2009 freetaxusa   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. 2009 freetaxusa 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. 2009 freetaxusa 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. 2009 freetaxusa See the employment and excise tax returns for more information. 2009 freetaxusa Self-employment tax rule for disregarded entity LLCs. 2009 freetaxusa   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. 2009 freetaxusa 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. 2009 freetaxusa Example 3. 2009 freetaxusa LLC is a disregarded entity owned by Irene. 2009 freetaxusa LLC has three employees (Kent, Patricia, and Tex) and pays wages. 2009 freetaxusa LLC is treated as an entity separate from its owner for purposes of employment taxes. 2009 freetaxusa 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. 2009 freetaxusa 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. 2009 freetaxusa Irene is self-employed for purposes of the self-employment tax. 2009 freetaxusa Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. 2009 freetaxusa Irene is not an employee of LLC for purposes of employment taxes. 2009 freetaxusa 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. 2009 freetaxusa Irene will figure the tax due on her net earnings from self-employment on Schedule SE. 2009 freetaxusa Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. 2009 freetaxusa Taxpayer identification number. 2009 freetaxusa   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. 2009 freetaxusa This includes all information returns and reporting related to income tax. 2009 freetaxusa 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. 2009 freetaxusa   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. 2009 freetaxusa 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). 2009 freetaxusa See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. 2009 freetaxusa Change in default classification. 2009 freetaxusa   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. 2009 freetaxusa 7701-3(f)(2). 2009 freetaxusa 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. 2009 freetaxusa   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. 2009 freetaxusa 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. 2009 freetaxusa Example 4. 2009 freetaxusa Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. 2009 freetaxusa Alain does not contribute any portion of the $5,000 to the LLC. 2009 freetaxusa Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. 2009 freetaxusa The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. 2009 freetaxusa 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. 2009 freetaxusa 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. 2009 freetaxusa Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. 2009 freetaxusa Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. 2009 freetaxusa Example 5. 2009 freetaxusa Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. 2009 freetaxusa The LLC uses all of the contributed cash in its business. 2009 freetaxusa Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. 2009 freetaxusa The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. 2009 freetaxusa Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. 2009 freetaxusa Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. 2009 freetaxusa Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. 2009 freetaxusa   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. 2009 freetaxusa R. 2009 freetaxusa B. 2009 freetaxusa 8. 2009 freetaxusa You can find Revenue Ruling 99-5 at www. 2009 freetaxusa irs. 2009 freetaxusa gov/pub/irs-irbs/irb99-06. 2009 freetaxusa pdf. 2009 freetaxusa 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. 2009 freetaxusa File Form 8832, Entity Classification Election, to elect classification as a C corporation. 2009 freetaxusa File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. 2009 freetaxusa LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. 2009 freetaxusa By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. 2009 freetaxusa 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. 2009 freetaxusa Example 6. 2009 freetaxusa Classification as a corporation without an S election. 2009 freetaxusa Wanda and Sylvester are members of an LLC. 2009 freetaxusa 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. 2009 freetaxusa The LLC must file Form 8832. 2009 freetaxusa Example 7. 2009 freetaxusa Classification as a corporation with an S election. 2009 freetaxusa Evelyn and Carol are members of an LLC. 2009 freetaxusa They agree that the LLC should be classified as an S corporation. 2009 freetaxusa The LLC must file Form 2553 instead of Form 8832. 2009 freetaxusa If the LLC is classified as a corporation, it must file a corporation income tax return. 2009 freetaxusa 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). 2009 freetaxusa 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. 2009 freetaxusa Corporations generally file either: Form 1120, U. 2009 freetaxusa S. 2009 freetaxusa Corporation Income Tax Return; or Form 1120S, U. 2009 freetaxusa S. 2009 freetaxusa Income Tax Return for an S Corporation. 2009 freetaxusa For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. 2009 freetaxusa For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. 2009 freetaxusa S. 2009 freetaxusa Income Tax Return for an S Corporation. 2009 freetaxusa Subsequent Elections An LLC can elect to change its classification. 2009 freetaxusa 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. 2009 freetaxusa 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. 2009 freetaxusa For more information and exceptions, see Regulations section 301. 2009 freetaxusa 7701-3(c) and the Form 8832 instructions. 2009 freetaxusa 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. 2009 freetaxusa Partnership to corporation. 2009 freetaxusa   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. 2009 freetaxusa   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. 2009 freetaxusa Corporation to partnership. 2009 freetaxusa   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. 2009 freetaxusa   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. 2009 freetaxusa Corporation to disregarded entity. 2009 freetaxusa   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. 2009 freetaxusa   For more information, see Distributions to Shareholders in Publication 542. 2009 freetaxusa Disregarded entity to corporation. 2009 freetaxusa   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. 2009 freetaxusa   For more information, see Property Exchanged for Stock in Publication 542. 2009 freetaxusa How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 2009 freetaxusa 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. 2009 freetaxusa By selecting the method that is best for you, you will have quick and easy access to tax help. 2009 freetaxusa Contacting your Taxpayer Advocate. 2009 freetaxusa   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. 2009 freetaxusa   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. 2009 freetaxusa 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. 2009 freetaxusa 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. 2009 freetaxusa For more information, go to www. 2009 freetaxusa irs. 2009 freetaxusa gov/advocate. 2009 freetaxusa Low Income Taxpayer Clinics (LITCs). 2009 freetaxusa   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. 2009 freetaxusa The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. 2009 freetaxusa Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2009 freetaxusa It is available at www. 2009 freetaxusa irs. 2009 freetaxusa gov or at your local IRS office. 2009 freetaxusa Small business workshops. 2009 freetaxusa   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. 2009 freetaxusa Workshops are sponsored and presented by IRS partners who are federal tax specialists. 2009 freetaxusa Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. 2009 freetaxusa Although most are free, some workshops have fees associated with them. 2009 freetaxusa Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. 2009 freetaxusa   For more information, visit www. 2009 freetaxusa irs. 2009 freetaxusa gov/businesses/small. 2009 freetaxusa Subscribe to e-news for small businesses. 2009 freetaxusa   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. 2009 freetaxusa Visit the website at www. 2009 freetaxusa irs. 2009 freetaxusa gov/businesses/small and click on “Subscribe to e-News. 2009 freetaxusa ” Free tax services. 2009 freetaxusa   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2009 freetaxusa 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. 2009 freetaxusa   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2009 freetaxusa Internet. 2009 freetaxusa You can access the IRS website at www. 2009 freetaxusa irs. 2009 freetaxusa gov 24 hours a day, 7 days a week, to: E-file your return. 2009 freetaxusa Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2009 freetaxusa Check the status of your refund. 2009 freetaxusa Go to www. 2009 freetaxusa irs. 2009 freetaxusa gov and click on Where's My Refund. 2009 freetaxusa 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. 2009 freetaxusa If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2009 freetaxusa 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. 2009 freetaxusa Download forms, instructions, and publications. 2009 freetaxusa Order IRS products online. 2009 freetaxusa Research your tax questions online. 2009 freetaxusa Search publications online by topic or keyword. 2009 freetaxusa View Internal Revenue Bulletins (IRBs) published in the last few years. 2009 freetaxusa Figure your withholding allowances using the withholding calculator online at www. 2009 freetaxusa irs. 2009 freetaxusa gov/individuals. 2009 freetaxusa Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2009 freetaxusa Sign up to receive local and national tax news by email. 2009 freetaxusa Get information on starting and operating a small business. 2009 freetaxusa Phone. 2009 freetaxusa Many services are available by phone. 2009 freetaxusa Ordering forms, instructions, and publications. 2009 freetaxusa Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2009 freetaxusa You should receive your order within 10 days. 2009 freetaxusa Asking tax questions. 2009 freetaxusa Call the IRS with your tax questions at 1-800-829-1040. 2009 freetaxusa Solving problems. 2009 freetaxusa You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2009 freetaxusa An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2009 freetaxusa Call your local Taxpayer Assistance Center for an appointment. 2009 freetaxusa To find the number, go to www. 2009 freetaxusa irs. 2009 freetaxusa gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2009 freetaxusa TTY/TDD equipment. 2009 freetaxusa If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2009 freetaxusa TeleTax topics. 2009 freetaxusa Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2009 freetaxusa Refund information. 2009 freetaxusa 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). 2009 freetaxusa 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. 2009 freetaxusa If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2009 freetaxusa 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. 2009 freetaxusa Refunds are sent out weekly on Fridays. 2009 freetaxusa 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. 2009 freetaxusa Evaluating the quality of our telephone services. 2009 freetaxusa To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2009 freetaxusa One method is for a second IRS representative to listen in on or record random telephone calls. 2009 freetaxusa Another is to ask some callers to complete a short survey at the end of the call. 2009 freetaxusa Walk-in. 2009 freetaxusa Many products and services are available on a walk-in basis. 2009 freetaxusa Products. 2009 freetaxusa You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2009 freetaxusa 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. 2009 freetaxusa Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2009 freetaxusa Services. 2009 freetaxusa You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2009 freetaxusa An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2009 freetaxusa 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. 2009 freetaxusa No appointment is necessary—just walk in. 2009 freetaxusa If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2009 freetaxusa A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2009 freetaxusa If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2009 freetaxusa All other issues will be handled without an appointment. 2009 freetaxusa To find the number of your local office, go to www. 2009 freetaxusa irs. 2009 freetaxusa gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2009 freetaxusa Mail. 2009 freetaxusa You can send your order for forms, instructions, and publications to the address below. 2009 freetaxusa You should receive a response within 10 days after your request is received. 2009 freetaxusa Internal Revenue Service1201 N. 2009 freetaxusa Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. 2009 freetaxusa You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2009 freetaxusa Prior-year forms, instructions, and publications. 2009 freetaxusa Tax Map: an electronic research tool and finding aid. 2009 freetaxusa Tax law frequently asked questions. 2009 freetaxusa Tax Topics from the IRS telephone response system. 2009 freetaxusa Internal Revenue Code—Title 26 of the U. 2009 freetaxusa S. 2009 freetaxusa Code. 2009 freetaxusa Fill-in, print, and save features for most tax forms. 2009 freetaxusa Internal Revenue Bulletins. 2009 freetaxusa Toll-free and email technical support. 2009 freetaxusa Two releases during the year. 2009 freetaxusa – The first release will ship the beginning of January. 2009 freetaxusa – The final release will ship the beginning of March. 2009 freetaxusa Purchase the DVD from National Technical Information Service (NTIS) at www. 2009 freetaxusa irs. 2009 freetaxusa 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). 2009 freetaxusa Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 2009 freetaxusa The SBA also has publications and videos on a variety of business topics. 2009 freetaxusa The following briefly describes assistance provided by the SBA. 2009 freetaxusa Small Business Development Centers (SBDCs). 2009 freetaxusa   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 2009 freetaxusa Help is available when beginning, improving, or expanding a small business. 2009 freetaxusa Business Information Centers (BICs). 2009 freetaxusa   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 2009 freetaxusa BICs also offer one-on-one assistance. 2009 freetaxusa Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 2009 freetaxusa Service Corps of Retired Executives (SCORE). 2009 freetaxusa   SCORE provides small business counseling and training to current and prospective small business owners. 2009 freetaxusa 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. 2009 freetaxusa SCORE also offers a variety of small business workshops. 2009 freetaxusa    Internet. 2009 freetaxusa You can visit the SBA website at www. 2009 freetaxusa sba. 2009 freetaxusa gov. 2009 freetaxusa While visiting the SBA website, you can find a variety of information of interest to small business owners. 2009 freetaxusa    Phone. 2009 freetaxusa 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. 2009 freetaxusa    Walk-in. 2009 freetaxusa You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 2009 freetaxusa To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 2009 freetaxusa Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 2009 freetaxusa Most of these are available from the Superintendent of Documents at the Government Printing Office. 2009 freetaxusa You can get information and order these publications and pamphlets in several ways. 2009 freetaxusa Internet. 2009 freetaxusa You can visit the GPO website at www. 2009 freetaxusa access. 2009 freetaxusa gpo. 2009 freetaxusa gov. 2009 freetaxusa Mail. 2009 freetaxusa Write to the GPO at the following address. 2009 freetaxusa Superintendent of DocumentsU. 2009 freetaxusa S. 2009 freetaxusa Government Printing OfficeP. 2009 freetaxusa O. 2009 freetaxusa Box 979050St. 2009 freetaxusa Louis, MO 63917-9000 Phone. 2009 freetaxusa Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. 2009 freetaxusa Prev  Up  Next   Home   More Online Publications