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Filing taxes online Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Filing taxes online Tax questions. Filing taxes online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Filing taxes online irs. Filing taxes online gov/pub555. Filing taxes online What's New Same-sex marriages. Filing taxes online  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing taxes online The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Filing taxes online However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Filing taxes online The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Filing taxes online S. Filing taxes online territories and possessions. Filing taxes online It means any domestic jurisdiction that has the legal authority to sanction marriages. Filing taxes online The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Filing taxes online If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Filing taxes online However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Filing taxes online For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Filing taxes online Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Filing taxes online gov. Filing taxes online Important Reminder Photographs of missing children. Filing taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing taxes online Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Filing taxes online This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Filing taxes online Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Filing taxes online If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Filing taxes online However, sometimes it can be to your advantage to file separate returns. Filing taxes online If you and your spouse file separate returns, you have to determine your community income and your separate income. Filing taxes online Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Filing taxes online See Death of spouse , later. Filing taxes online Registered domestic partners. Filing taxes online    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Filing taxes online Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Filing taxes online   Registered domestic partners are not married for federal tax purposes. Filing taxes online They can use the single filing status, or if they qualify, the head of household filing status. Filing taxes online    You can find answers to frequently asked questions by going to www. Filing taxes online irs. Filing taxes online gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Filing taxes online Comments and suggestions. Filing taxes online    We welcome your comments about this publication and your suggestions for future editions. Filing taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing taxes online   You can send your comments from www. Filing taxes online irs. Filing taxes online gov/formspubs. Filing taxes online Click on “More Information” and then on “Give us feedback on forms and publications. Filing taxes online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing taxes online Ordering forms and publications. Filing taxes online    Visit www. Filing taxes online irs. Filing taxes online gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing taxes online Internal Revenue Service 1201 N. Filing taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing taxes online    If you have a tax question, check the information available on IRS. Filing taxes online gov or call 1-800-829-1040. Filing taxes online We cannot answer tax questions sent to either of the above addresses. Filing taxes online Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Filing taxes online Prev  Up  Next   Home   More Online Publications
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More than Half of all Income Tax Returns Have Been Received. IRS Issues Publication on Business Expenses

 

IR-2014-32, March 20, 2014

WASHINGTON — With the tax deadline getting closer, the IRS has received more than half of all the returns it expects to receive during 2014, the agency announced today. The IRS received more than 75 million individual tax returns as of March 14 and projects that it will receive about 149 million individual income tax returns by the end of the year.

Millions of individual tax filers have business income either as sole proprietors or as sub contractors. Many individual filers also have unreimbursed business expenses. The IRS recently issued Publication 535, Business Expenses, which provides valuable information for these filers. The publication contains useful hints for Tax Year 2013, for which many taxpayers are still completing returns and for Tax Year 2014, for which taxpayers are tracking expenses and making financial decisions.

For Tax Year 2013

Optional safe harbor method to determine the business use of a home deduction, also known as the simplified option for claiming the home office deduction. Beginning in 2013, taxpayers can use the optional safe harbor method to determine the deduction for the business use of a home. 

Standard mileage rate. Beginning in 2013, the standard mileage rate for the cost of operating a car, van, pickup, or panel truck for each mile of business use is 56.5 cents per mile.

Additional Medicare Tax. Beginning in 2013, a 0.9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than:

  • $125,000 if married filing separately,
  • $250,000 if married filing jointly, or
  • $200,000 if single, head of household, or qualifying widow(er) with dependent child.

Medicare wages and self-employment income are combined to determine if a taxpayer’s income exceeds the threshold. RRTA compensation should be separately compared to the threshold. 

For Tax Year 2014

Standard mileage rate. Beginning in 2014, the standard mileage rate for the cost of operating a car, van, pickup, or panel truck for each mile of business use is 56 cents per mile.

  [The filing season statistics table follows.]

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/15/13 and 3/14/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

74,882,000

75,100,000

0.3

Total Processed

69,153,000

73,157,000

5.8

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

68,029,000

68,966,000

1.4

Tax Professionals

40,117,000

39,413,000

-1.8

Self-prepared

27,912,000

29,553,000

5.9

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

218,469,657

195,637,190

-10.4

 

 

 

 

Total Refunds:

 

 

 

Number

60,243,000

61,645,000

2.3

Amount

$172.494

Billion

$179.793

Billion

4.2

Average refund

$2,863

$2,917

1.9

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

52,414,000

52,770,000

0.7

Amount

$157.786

Billion

$158.983

Billion

0.8

Average refund

$3,010

$3,013

0.08

 

Page Last Reviewed or Updated: 21-Mar-2014

The Filing Taxes Online

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