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File tax extension Index A Affected taxpayer, Affected taxpayer. File tax extension B Book inventories, charitable deduction for, Charitable Deduction for Contributions of Book Inventories to Public Schools C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Charitable deduction: Book inventory, Charitable Deduction for Contributions of Book Inventories to Public Schools Food inventory, Charitable Deduction for Contributions of Food Inventory Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. File tax extension Core disaster area, Gulf Opportunity (GO) Zone (Core Disaster Area) Covered disaster area: Katrina, Katrina Covered Disaster Area Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Wilma, Wilma Covered Disaster Area Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Hurricane Katrina housing, Hurricane Katrina Housing Credit Rehabilitation tax, Increase in Rehabilitation Tax Credit Work opportunity, Work Opportunity Credit D Deadlines, extended, Extended Tax Deadlines Demolition costs, Demolition and Clean-up Costs Depreciation: Qualified GO Zone property, Qualified GO Zone property. File tax extension Special allowance, Special Depreciation Allowance Disaster area: Hurricane Katrina, Hurricane Katrina Disaster Area Hurricane Rita, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma, Hurricane Wilma Disaster Area Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified hurricane, Qualified hurricane distribution. File tax extension Repayment of, Repayment of Qualified Hurricane Distributions Taxation of, Taxation of Qualified Hurricane Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. File tax extension Employee retention credit, Employee Retention Credit Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by Hurricane Katrina F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Food inventory, charitable deduction for, Charitable Deduction for Contributions of Food Inventory G Gulf Opportunity (GO) Zone, Gulf Opportunity (GO) Zone (Core Disaster Area) H Help: How to get, How To Get Tax Help Phone number, How To Get Tax Help Special IRS assistance, How To Get Tax Help Website, How To Get Tax Help Hope credit (see Education credits) Hurricane Katrina disaster area, Hurricane Katrina Disaster Area Hurricane Katrina housing credit, Hurricane Katrina Housing Credit Hurricane Rita disaster area, Hurricane Rita Disaster Area (Rita Covered Disaster Area) Hurricane Wilma disaster area, Hurricane Wilma Disaster Area I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers N Net operating losses, Net Operating Losses Q Qualified GO Zone loss, Qualified GO Zone loss. File tax extension Qualified hurricane distribution, Qualified hurricane distribution. File tax extension R Reforestation costs, Reforestation Costs Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. File tax extension Retirement plans, IRAs and Other Retirement Plans Rita GO Zone, Rita GO Zone S Section 179 deduction, Increased Section 179 Deduction Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax return: Request for copy, Request for copy of tax return. File tax extension Request for transcript, Request for transcript of tax return. File tax extension Taxpayer Advocate, Contacting your Taxpayer Advocate. File tax extension Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Timber: 5-year NOL carryback, 5-year NOL carryback of certain timber losses. File tax extension Reforestation costs, Reforestation Costs Transcript of tax return, request for, Request for transcript of tax return. File tax extension W Wilma GO Zone, Wilma GO Zone Work opportunity credit, Work Opportunity Credit Prev  Up     Home   More Online Publications
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The File Tax Extension

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