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Form4868 Publication 3402 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. Form4868 Tax questions. Form4868 Useful Items - You may want to see: Reminder Photographs of missing children. Form4868 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form4868 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form4868 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. Form4868 Introduction This publication provides federal income, employment, and excise tax information for limited liability companies. Form4868 This publication does not address state law governing the formation, operation, or termination of limited liability companies. Form4868 This publication does not address any state taxes. Form4868 Comments and suggestions. Form4868 We welcome your comments about this publication and your suggestions for future editions. Form4868 You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Form4868 NW, IR–6526 Washington, DC 20224 We respond to many letters by telephone. Form4868 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form4868 You can email us at *taxforms@irs. Form4868 gov. Form4868 (The asterisk must be included in the address. Form4868 ) Please put “Publications Comment” on the subject line. Form4868 Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Form4868 Ordering forms and publications. Form4868 Visit www. Form4868 irs. Form4868 gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Form4868 Internal Revenue Service1201 N. Form4868 Mitsubishi MotorwayBloomington, IL 61705-6613 Tax questions. Form4868 If you have a tax question, check the information available on www. Form4868 irs. Form4868 gov or call 1-800-829-1040. Form4868 We cannot answer tax questions sent to either of the above addresses. Form4868 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 583 Starting a Business and Keeping Records 925 Passive Activity and At-Risk Rules Form (and Instructions) 1065 U. Form4868 S. Form4868 Return of Partnership Income 1120 U. Form4868 S. Form4868 Corporation Income Tax Return 1120S U. Form4868 S. Form4868 Income Tax Return for an S Corporation 2553 Election by a Small Business Corporation 8832 Entity Classification Election See How To Get More Information near the end of this publication for information about getting publications and forms. Form4868 Prev Up Next Home More Online Publications
Federal Payment Levy Program
In July 2000, the IRS, in conjunction with the Department of the Treasury, Financial Management Service (FMS), started the Federal Payment Levy Program (FPLP) which is authorized by Internal Revenue Code Section 6331 (h), as prescribed by the Taxpayer Relief Act of 1997 Section 1024. Through this program, we can collect your overdue taxes through a continuous levy on certain federal payments disbursed by FMS. The following is a list of federal payments that can be levied through the FPLP:
- federal employee retirement annuities,
- federal payments made to you as a contractor/vendor doing business with the government (including Defense contracts),
- federal employee travel advances or reimbursements,
- certain Social Security benefits paid to you,
- some federal salaries,
- Medicare provider and supplier payments.
- Railroad Retirement Board benefits paid to you.
In the future, the program will expand to include additional federal employee salaries and other types of federal payments.
Federal payments to a delinquent taxpayer will not be included in the program in certain circumstances. These circumstances include, when you are in bankruptcy, have applied for relief as an innocent or injured spouse, made alternative arrangements to pay, or the IRS has determined you are in a hardship situation.
As part of this program, a file of delinquent accounts is transmitted to FMS to be matched against pending federal payments you are due. When a match is found, we send you a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing, CP 90 or CP 297, if another Final Notice has not already been issued. See Tax Information for Appeals for additional information about your right to a hearing.
If we don't hear from you within 30 days from the date of the Final Notice, we will transmit the levy electronically to FMS. This applies to all federal payments that can be levied except for certain Social Security benefits. See Publication 594, The IRS Collection Process, and Publication 1, Your Rights as a Taxpayer , for additional information.
A levy may be transmitted to FMS without issuing a Final Notice if you previously requested a Collection Due Process (CDP) hearing on employment taxes. The Small Business and Work Opportunity Tax Act of 2007 amended I.R.C. Section 6330(f) and permits such a levy. If you requested a CDP hearing on previous employment taxes NO MORE THAN 2 years prior to the employment taxes being levied, we will send you a Notice of Levy and Notice of Your Right to a Hearing, CP 297A.
A levy may be transmitted to FMS without issuing a Final Notice if you or your predecessor is a Federal contractor.The Small Business Jobs Act of 2010 amended IRC Section 6330(f) and permits the IRS to issue such a levy. We will send you a post levy notice, Notice of Levy and Notice of Your Right to a Hearing, CP 90C or CP 297C.
From that point on, FMS may reduce any federal payments subject to the levy by 15 percent, or the exact amount of tax owed if it is less than 15 percent of the payment. Some contract/vendor payments, however, will be reduced by 100 percent, or the exact amount of tax owed. The levy is continuous until your overdue taxes are paid in full, or other arrangements are made to satisfy the debt. Each time your federal payment is levied, FMS will send you a letter of explanation, including information on which federal payment was levied, and advise you to contact us for resolution.
Contact us toll-free at 1-800-829-7650 or 1-800-829-3903 to resolve the issue by paying the tax bill, entering into an installment agreement, or proposing an Offer in Compromise. Please do not contact the FMS, OPM, SSA, or any other federal agency. See Topic 202, What to Do if You Can't Pay Your Tax, and Topic 204, Offers In Compromise, for additional information.
Page Last Reviewed or Updated: 07-Jan-2014
Form4868 Publication 584 - Main Content Table of Contents LossesCost or other basis. Form4868 Fair market value. Form4868 Exception for personal-use real property. Form4868 More information. Form4868 Comments and SuggestionsOrdering forms and publications. Form4868 Tax questions. Form4868 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Form4868 Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. Form4868 However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. Form4868 Any reimbursement you receive will reduce the loss. Form4868 If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. Form4868 Amount of loss. Form4868 You figure the amount of your loss using the following steps. Form4868 Determine your cost or other basis in the property before the casualty or theft. Form4868 Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. Form4868 (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. Form4868 ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. Form4868 Apply the deduction limits, discussed later, to determine the amount of your deductible loss. Form4868 Cost or other basis. Form4868 Cost or other basis usually means original cost plus improvements. Form4868 If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Form4868 If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Form4868 Fair market value. Form4868 FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Form4868 When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. Form4868 Separate computations. Form4868 Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. Form4868 Then combine the losses to determine the total loss from that casualty or theft. Form4868 Exception for personal-use real property. Form4868 In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. Form4868 Figure the loss using the smaller of the following. Form4868 The decrease in FMV of the entire property. Form4868 The adjusted basis of the entire property. Form4868 Deduction limits. Form4868 After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. Form4868 You do this on Form 4684, section A. Form4868 If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. Form4868 You must reduce each casualty or theft loss by $100 ($100 rule). Form4868 You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). Form4868 More information. Form4868 For more information about the deduction limits, see Publication 547. Form4868 When your loss is deductible. Form4868 You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. Form4868 You can generally deduct a theft loss only in the year you discovered your property was stolen. Form4868 However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. Form4868 For details, see Disaster Area Losses in Publication 547. Form4868 Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Form4868 You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Form4868 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Form4868 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form4868 You can email us at taxforms@irs. Form4868 gov. Form4868 Please put “Publications Comment” on the subject line. Form4868 You can also send us comments from www. Form4868 irs. Form4868 gov/formspubs. Form4868 Select “Comment on Tax Forms and Publications” under “Information about. Form4868 ” 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. Form4868 Ordering forms and publications. Form4868 Visit www. Form4868 irs. Form4868 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Form4868 Internal Revenue Service 1201 N. Form4868 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form4868 If you have a tax question, check the information available on IRS. Form4868 gov or call 1-800-829-1040. Form4868 We cannot answer tax questions sent to either of the above addresses. Form4868 How To Get Tax Help 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. Form4868 By selecting the method that is best for you, you will have quick and easy access to tax help. Form4868 Free help with your return. Form4868 Free help in preparing your return is available nationwide from IRS-certified volunteers. Form4868 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Form4868 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Form4868 To find the nearest VITA or TCE site, visit IRS. Form4868 gov or call 1-800-906-9887 or 1-800-829-1040. Form4868 As part of the TCE program, AARP offers the Tax-Aide counseling program. Form4868 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Form4868 aarp. Form4868 org/money/taxaide. Form4868 For more information on these programs, go to IRS. Form4868 gov and enter keyword “VITA” in the upper right-hand corner. Form4868 Internet. Form4868 You can access the IRS website at IRS. Form4868 gov 24 hours a day, 7 days a week to: E-file your return. Form4868 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Form4868 Check the status of your 2011 refund. Form4868 Go to IRS. Form4868 gov and click on Where's My Refund. Form4868 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. Form4868 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Form4868 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form4868 Download forms, including talking tax forms, instructions, and publications. Form4868 Order IRS products online. Form4868 Research your tax questions online. Form4868 Search publications online by topic or keyword. Form4868 Use the online Internal Revenue Code, regulations, or other official guidance. Form4868 View Internal Revenue Bulletins (IRBs) published in the last few years. Form4868 Figure your withholding allowances using the withholding calculator online at www. Form4868 irs. Form4868 gov/individuals. Form4868 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Form4868 irs. Form4868 gov/individuals. Form4868 Sign up to receive local and national tax news by email. Form4868 Get information on starting and operating a small business. Form4868 Phone. Form4868 Many services are available by phone. Form4868 Ordering forms, instructions, and publications. Form4868 Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Form4868 You should receive your order within 10 days. Form4868 Asking tax questions. Form4868 Call the IRS with your tax questions at 1-800-829-1040. Form4868 Solving problems. Form4868 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Form4868 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Form4868 Call your local Taxpayer Assistance Center for an appointment. Form4868 To find the number, go to www. Form4868 irs. Form4868 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Form4868 TTY/TDD equipment. Form4868 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Form4868 TeleTax topics. Form4868 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Form4868 Refund information. Form4868 To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Form4868 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. Form4868 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Form4868 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form4868 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. Form4868 Other refund information. Form4868 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Form4868 Evaluating the quality of our telephone services. Form4868 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Form4868 One method is for a second IRS representative to listen in on or record random telephone calls. Form4868 Another is to ask some callers to complete a short survey at the end of the call. Form4868 Walk-in. Form4868 Many products and services are available on a walk-in basis. Form4868 Products. Form4868 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form4868 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. Form4868 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Form4868 Services. Form4868 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Form4868 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Form4868 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. Form4868 No appointment is necessary—just walk in. Form4868 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Form4868 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Form4868 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Form4868 All other issues will be handled without an appointment. Form4868 To find the number of your local office, go to www. Form4868 irs. Form4868 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Form4868 Mail. Form4868 You can send your order for forms, instructions, and publications to the address below. Form4868 You should receive a response within 10 days after your request is received. Form4868 Internal Revenue Service 1201 N. Form4868 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Form4868 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form4868 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Form4868 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Form4868 Remember, the worst thing you can do is nothing at all. Form4868 TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Form4868 You face (or your business is facing) an immediate threat of adverse action. Form4868 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Form4868 If you qualify for our help, we’ll do everything we can to get your problem resolved. Form4868 You will be assigned to one advocate who will be with you at every turn. Form4868 We have offices in every state, the District of Columbia, and Puerto Rico. Form4868 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Form4868 And our services are always free. Form4868 As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Form4868 Our tax toolkit at www. Form4868 TaxpayerAdvocate. Form4868 irs. Form4868 gov can help you understand these rights. Form4868 If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Form4868 irs. Form4868 gov/advocate. Form4868 You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Form4868 TAS also handles large-scale or systemic problems that affect many taxpayers. Form4868 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Form4868 irs. Form4868 gov/advocate. Form4868 Low Income Taxpayer Clinics (LITCs). Form4868 Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Form4868 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Form4868 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Form4868 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Form4868 For more information and to find a clinic near you, see the LITC page on www. Form4868 irs. Form4868 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Form4868 This publication is also available by calling 1-800-829-3676 or at your local IRS office. Form4868 Free tax services. Form4868 Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Form4868 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Form4868 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Form4868 The majority of the information and services listed in this publication are available to you free of charge. Form4868 If there is a fee associated with a resource or service, it is listed in the publication. Form4868 Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Form4868 DVD for tax products. Form4868 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Form4868 Prior-year forms, instructions, and publications. Form4868 Tax Map: an electronic research tool and finding aid. Form4868 Tax law frequently asked questions. Form4868 Tax Topics from the IRS telephone response system. Form4868 Internal Revenue Code—Title 26 of the U. Form4868 S. Form4868 Code. Form4868 Links to other Internet based Tax Research Materials. Form4868 Fill-in, print, and save features for most tax forms. Form4868 Internal Revenue Bulletins. Form4868 Toll-free and email technical support. Form4868 Two releases during the year. Form4868 – The first release will ship the beginning of January 2012. Form4868 – The final release will ship the beginning of March 2012. Form4868 Purchase the DVD from National Technical Information Service (NTIS) at www. Form4868 irs. Form4868 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Form4868 Prev Up Next Home More Online Publications