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Amendment To Tax Return

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Amendment To Tax Return

Amendment to tax return 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. Amendment to tax return Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Amendment to tax return 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. Amendment to tax return 7701-3. Amendment to tax return 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. Amendment to tax return Check your state's requirements and the federal tax regulations for further information. Amendment to tax return Classification of an LLC Default classification rules. Amendment to tax return   An LLC with at least two members is classified as a partnership for federal income tax purposes. Amendment to tax return 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). Amendment to tax return Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. Amendment to tax return Elected classification. Amendment to tax return   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. Amendment to tax return After an LLC has determined its federal tax classification, it can later elect to change that classification. Amendment to tax return For details, see Subsequent Elections, later. Amendment to tax return 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. Amendment to tax return S. Amendment to tax return Return of Partnership Income. Amendment to tax return Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. Amendment to tax return For certain purposes, members of an LLC are treated as limited partners in a limited partnership. Amendment to tax return 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. Amendment to tax return 469-5T(e)). Amendment to tax return See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. Amendment to tax return Member manager. Amendment to tax return   Only a member manager of an LLC can sign the partnership tax return. Amendment to tax return And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. Amendment to tax return 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. Amendment to tax return If there are no elected or designated member managers, each owner is treated as a member manager. Amendment to tax return Change in default classification. Amendment to tax return   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. Amendment to tax return 7701-3(f)(2). Amendment to tax return 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. Amendment to tax return   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. Amendment to tax return 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. Amendment to tax return Example 1. Amendment to tax return Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. Amendment to tax return Each holds an equal membership interest. Amendment to tax return The LLC does not hold any unrealized receivables or substantially appreciated inventory. Amendment to tax return Ethel sells her entire interest in the LLC to Francis for $10,000. Amendment to tax return After the sale, the business is continued by the LLC, which is owned solely by Francis. Amendment to tax return No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Amendment to tax return The partnership terminates when Francis buys Ethel's entire interest. Amendment to tax return 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. Amendment to tax return 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. Amendment to tax return 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. Amendment to tax return 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. Amendment to tax return 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). Amendment to tax return See Partnership Distributions in Publication 541. Amendment to tax return Example 2. Amendment to tax return George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. Amendment to tax return Each holds an equal membership interest. Amendment to tax return The LLC does not hold any unrealized receivables or substantially appreciated inventory. Amendment to tax return George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. Amendment to tax return After the sale, the business is continued by the LLC, which is owned solely by Ian. Amendment to tax return No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Amendment to tax return The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. Amendment to tax return George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. Amendment to tax return For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. Amendment to tax return Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. Amendment to tax return   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. Amendment to tax return R. Amendment to tax return B. Amendment to tax return 6. Amendment to tax return You can find Revenue Ruling 99-6 at www. Amendment to tax return irs. Amendment to tax return gov/pub/irs-irbs/irb99-06. Amendment to tax return pdf. Amendment to tax return 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. Amendment to tax return 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. Amendment to tax return Employment tax and certain excise taxes. Amendment to tax return   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. Amendment to tax return 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. Amendment to tax return 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. Amendment to tax return See the employment and excise tax returns for more information. Amendment to tax return Self-employment tax rule for disregarded entity LLCs. Amendment to tax return   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. Amendment to tax return 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. Amendment to tax return Example 3. Amendment to tax return LLC is a disregarded entity owned by Irene. Amendment to tax return LLC has three employees (Kent, Patricia, and Tex) and pays wages. Amendment to tax return LLC is treated as an entity separate from its owner for purposes of employment taxes. Amendment to tax return 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. Amendment to tax return 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. Amendment to tax return Irene is self-employed for purposes of the self-employment tax. Amendment to tax return Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. Amendment to tax return Irene is not an employee of LLC for purposes of employment taxes. Amendment to tax return 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. Amendment to tax return Irene will figure the tax due on her net earnings from self-employment on Schedule SE. Amendment to tax return Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. Amendment to tax return Taxpayer identification number. Amendment to tax return   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. Amendment to tax return This includes all information returns and reporting related to income tax. Amendment to tax return 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. Amendment to tax return   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. Amendment to tax return 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). Amendment to tax return See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. Amendment to tax return Change in default classification. Amendment to tax return   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. Amendment to tax return 7701-3(f)(2). Amendment to tax return 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. Amendment to tax return   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. Amendment to tax return 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. Amendment to tax return Example 4. Amendment to tax return Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. Amendment to tax return Alain does not contribute any portion of the $5,000 to the LLC. Amendment to tax return Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. Amendment to tax return The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. Amendment to tax return 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. Amendment to tax return 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. Amendment to tax return Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. Amendment to tax return Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. Amendment to tax return Example 5. Amendment to tax return Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. Amendment to tax return The LLC uses all of the contributed cash in its business. Amendment to tax return Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. Amendment to tax return The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. Amendment to tax return Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. Amendment to tax return Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. Amendment to tax return Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. Amendment to tax return   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. Amendment to tax return R. Amendment to tax return B. Amendment to tax return 8. Amendment to tax return You can find Revenue Ruling 99-5 at www. Amendment to tax return irs. Amendment to tax return gov/pub/irs-irbs/irb99-06. Amendment to tax return pdf. Amendment to tax return 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. Amendment to tax return File Form 8832, Entity Classification Election, to elect classification as a C corporation. Amendment to tax return File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. Amendment to tax return LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. Amendment to tax return By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. Amendment to tax return 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. Amendment to tax return Example 6. Amendment to tax return Classification as a corporation without an S election. Amendment to tax return Wanda and Sylvester are members of an LLC. Amendment to tax return 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. Amendment to tax return The LLC must file Form 8832. Amendment to tax return Example 7. Amendment to tax return Classification as a corporation with an S election. Amendment to tax return Evelyn and Carol are members of an LLC. Amendment to tax return They agree that the LLC should be classified as an S corporation. Amendment to tax return The LLC must file Form 2553 instead of Form 8832. Amendment to tax return If the LLC is classified as a corporation, it must file a corporation income tax return. Amendment to tax return 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). Amendment to tax return 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. Amendment to tax return Corporations generally file either: Form 1120, U. Amendment to tax return S. Amendment to tax return Corporation Income Tax Return; or Form 1120S, U. Amendment to tax return S. Amendment to tax return Income Tax Return for an S Corporation. Amendment to tax return For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. Amendment to tax return For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. Amendment to tax return S. Amendment to tax return Income Tax Return for an S Corporation. Amendment to tax return Subsequent Elections An LLC can elect to change its classification. Amendment to tax return 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. Amendment to tax return 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. Amendment to tax return For more information and exceptions, see Regulations section 301. Amendment to tax return 7701-3(c) and the Form 8832 instructions. Amendment to tax return 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. Amendment to tax return Partnership to corporation. Amendment to tax return   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. Amendment to tax return   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. Amendment to tax return Corporation to partnership. Amendment to tax return   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. Amendment to tax return   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. Amendment to tax return Corporation to disregarded entity. Amendment to tax return   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. Amendment to tax return   For more information, see Distributions to Shareholders in Publication 542. Amendment to tax return Disregarded entity to corporation. Amendment to tax return   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. Amendment to tax return   For more information, see Property Exchanged for Stock in Publication 542. Amendment to tax return How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Amendment to tax return 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. Amendment to tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Amendment to tax return Contacting your Taxpayer Advocate. Amendment to tax return   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. Amendment to tax return   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. Amendment to tax return 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. Amendment to tax return 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. Amendment to tax return For more information, go to www. Amendment to tax return irs. Amendment to tax return gov/advocate. Amendment to tax return Low Income Taxpayer Clinics (LITCs). Amendment to tax return   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. Amendment to tax return The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Amendment to tax return Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Amendment to tax return It is available at www. Amendment to tax return irs. Amendment to tax return gov or at your local IRS office. Amendment to tax return Small business workshops. Amendment to tax return   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. Amendment to tax return Workshops are sponsored and presented by IRS partners who are federal tax specialists. Amendment to tax return Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Amendment to tax return Although most are free, some workshops have fees associated with them. Amendment to tax return Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. Amendment to tax return   For more information, visit www. Amendment to tax return irs. Amendment to tax return gov/businesses/small. Amendment to tax return Subscribe to e-news for small businesses. Amendment to tax return   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. Amendment to tax return Visit the website at www. Amendment to tax return irs. Amendment to tax return gov/businesses/small and click on “Subscribe to e-News. Amendment to tax return ” Free tax services. Amendment to tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Amendment to tax return 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. Amendment to tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Amendment to tax return Internet. Amendment to tax return You can access the IRS website at www. Amendment to tax return irs. Amendment to tax return gov 24 hours a day, 7 days a week, to: E-file your return. Amendment to tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Amendment to tax return Check the status of your refund. Amendment to tax return Go to www. Amendment to tax return irs. Amendment to tax return gov and click on Where's My Refund. Amendment to tax return 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. Amendment to tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amendment to tax return 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. Amendment to tax return Download forms, instructions, and publications. Amendment to tax return Order IRS products online. Amendment to tax return Research your tax questions online. Amendment to tax return Search publications online by topic or keyword. Amendment to tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Amendment to tax return Figure your withholding allowances using the withholding calculator online at www. Amendment to tax return irs. Amendment to tax return gov/individuals. Amendment to tax return Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Amendment to tax return Sign up to receive local and national tax news by email. Amendment to tax return Get information on starting and operating a small business. Amendment to tax return Phone. Amendment to tax return Many services are available by phone. Amendment to tax return Ordering forms, instructions, and publications. Amendment to tax return Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Amendment to tax return You should receive your order within 10 days. Amendment to tax return Asking tax questions. Amendment to tax return Call the IRS with your tax questions at 1-800-829-1040. Amendment to tax return Solving problems. Amendment to tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Amendment to tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Amendment to tax return Call your local Taxpayer Assistance Center for an appointment. Amendment to tax return To find the number, go to www. Amendment to tax return irs. Amendment to tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amendment to tax return TTY/TDD equipment. Amendment to tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Amendment to tax return TeleTax topics. Amendment to tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Amendment to tax return Refund information. Amendment to tax return 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). Amendment to tax return 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. Amendment to tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Amendment to tax return 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. Amendment to tax return Refunds are sent out weekly on Fridays. Amendment to tax return 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. Amendment to tax return Evaluating the quality of our telephone services. Amendment to tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Amendment to tax return One method is for a second IRS representative to listen in on or record random telephone calls. Amendment to tax return Another is to ask some callers to complete a short survey at the end of the call. Amendment to tax return Walk-in. Amendment to tax return Many products and services are available on a walk-in basis. Amendment to tax return Products. Amendment to tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amendment to tax return 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. Amendment to tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Amendment to tax return Services. Amendment to tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Amendment to tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Amendment to tax return 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. Amendment to tax return No appointment is necessary—just walk in. Amendment to tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Amendment to tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Amendment to tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Amendment to tax return All other issues will be handled without an appointment. Amendment to tax return To find the number of your local office, go to www. Amendment to tax return irs. Amendment to tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Amendment to tax return Mail. Amendment to tax return You can send your order for forms, instructions, and publications to the address below. Amendment to tax return You should receive a response within 10 days after your request is received. Amendment to tax return Internal Revenue Service1201 N. Amendment to tax return Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. Amendment to tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Amendment to tax return Prior-year forms, instructions, and publications. Amendment to tax return Tax Map: an electronic research tool and finding aid. Amendment to tax return Tax law frequently asked questions. Amendment to tax return Tax Topics from the IRS telephone response system. Amendment to tax return Internal Revenue Code—Title 26 of the U. Amendment to tax return S. Amendment to tax return Code. Amendment to tax return Fill-in, print, and save features for most tax forms. Amendment to tax return Internal Revenue Bulletins. Amendment to tax return Toll-free and email technical support. Amendment to tax return Two releases during the year. Amendment to tax return – The first release will ship the beginning of January. Amendment to tax return – The final release will ship the beginning of March. Amendment to tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Amendment to tax return irs. Amendment to tax return 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). Amendment to tax return Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Amendment to tax return The SBA also has publications and videos on a variety of business topics. Amendment to tax return The following briefly describes assistance provided by the SBA. Amendment to tax return Small Business Development Centers (SBDCs). Amendment to tax return   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Amendment to tax return Help is available when beginning, improving, or expanding a small business. Amendment to tax return Business Information Centers (BICs). Amendment to tax return   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Amendment to tax return BICs also offer one-on-one assistance. Amendment to tax return Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Amendment to tax return Service Corps of Retired Executives (SCORE). Amendment to tax return   SCORE provides small business counseling and training to current and prospective small business owners. Amendment to tax return 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. Amendment to tax return SCORE also offers a variety of small business workshops. Amendment to tax return    Internet. Amendment to tax return You can visit the SBA website at www. Amendment to tax return sba. Amendment to tax return gov. Amendment to tax return While visiting the SBA website, you can find a variety of information of interest to small business owners. Amendment to tax return    Phone. Amendment to tax return 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. Amendment to tax return    Walk-in. Amendment to tax return You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Amendment to tax return To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Amendment to tax return Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Amendment to tax return Most of these are available from the Superintendent of Documents at the Government Printing Office. Amendment to tax return You can get information and order these publications and pamphlets in several ways. Amendment to tax return Internet. Amendment to tax return You can visit the GPO website at www. Amendment to tax return access. Amendment to tax return gpo. Amendment to tax return gov. Amendment to tax return Mail. Amendment to tax return Write to the GPO at the following address. Amendment to tax return Superintendent of DocumentsU. Amendment to tax return S. Amendment to tax return Government Printing OfficeP. Amendment to tax return O. Amendment to tax return Box 979050St. Amendment to tax return Louis, MO 63917-9000 Phone. Amendment to tax return Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. Amendment to tax return Prev  Up  Next   Home   More Online Publications
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Changes to the 403(b) Pre-Approved Plan Program

Revenue Procedure 2014-28 extends the deadline for submitting 403(b) pre-approved plans under Revenue Procedure 2013-22 from April 30, 2014, to April 30, 2015.

In response to comments from plan sponsors and practitioners, Revenue Procedure 2014-28 also modifies the eligibility criteria under Revenue Procedure 2013-22 to allow more plan sponsors and employers to participate in the 403(b) pre-approved plan program.

The IRS established the 403(b) pre-approved plan program in Revenue Procedure 2013-22. Under the program, pre-approved sponsors of 403(b) plans may apply to the IRS for approval of a 403(b) prototype plan or a 403(b) volume submitter plan. Once approved, plan sponsors make the plan available to employers for adoption.

Revenue Procedure 2014-28 makes the following changes to Revenue Procedure 2013-22:

  • Reduces the required number of employers expected to adopt a plan sponsor’s pre-approved plan from 30 to 15.
  • Reduces the required number of plan sponsors required to use a mass submitter’s plan as their pre-approved plan on a word-for-word identical basis from 30 to 15.
  • Changes the definition of a “minor modifier” by allowing a plan sponsor to make minor modifications to a mass submitter’s volume submitter plan as well as its prototype plan.

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Page Last Reviewed or Updated: 25-Mar-2014

The Amendment To Tax Return

Amendment to tax return Publication 501 - Additional Material Prev  Up  Next   Home   More Online Publications