File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free State Tax Forms

Where Can I File 2011 TaxesAarp State Tax Filing For SeniorsFree Irs1040a Income Tax FormCan I Still File 2011 Taxes OnlineTax AmmendmentFree H&r Block TaxesTax Forms 1040xEfile Taxes FreeLiberty TaxIrs Free Tax ReturnI Need To File My 2010 TaxesHow Do I File An Amended Tax Return For 2009Can I Still File My 2011 TaxesH&r Blaock1040x Tax Return For Prior Year Instructions2012 Tax2012 Tax PreparationAmend A Tax Return OnlineIrs Forms For 2010Printable Tax Form 1040Does Turbotax Do State TaxesForm 1040x InstructionsFree Form 1040ez OnlineIrs Amended ReturnHow Do I File 2010 TaxesFile 2007 Tax Return Online FreeFile For Extension 2012 Taxes2010 Tax Return FormsIrs Form 1040 EzTax AmendmentsIrs Easy Form2011 Online Tax ReturnFree State E FileFile Federal Taxes Online For FreeFile 2011 Tax Return OnlineSearch Irs Gov FreefileIrs Gov Form 1040xFree Tax Filing2012 Federal Tax Form 1040

Free State Tax Forms

Free state tax forms Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. Free state tax forms It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). Free state tax forms The maximum amount you can claim for the credit is $1,000 for each qualifying child. Free state tax forms Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Free state tax forms S. Free state tax forms citizen, a U. Free state tax forms S. Free state tax forms national, or a U. Free state tax forms S. Free state tax forms resident alien. Free state tax forms For more information, see Publication 519, U. Free state tax forms S. Free state tax forms Tax Guide for Aliens. Free state tax forms If the child was adopted, see Adopted child , later. Free state tax forms For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). Free state tax forms Example. Free state tax forms Your 10-year-old nephew lives in Mexico and qualifies as your dependent. Free state tax forms Because he is not a U. Free state tax forms S. Free state tax forms citizen, U. Free state tax forms S. Free state tax forms national, or U. Free state tax forms S. Free state tax forms resident alien, he is not a qualifying child for the child tax credit. Free state tax forms Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). Free state tax forms   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Free state tax forms   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Free state tax forms To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Free state tax forms For more information about the substantial presence test, see Publication 519, U. Free state tax forms S. Free state tax forms Tax Guide for Aliens. Free state tax forms Adopted child. Free state tax forms   An adopted child is always treated as your own child. Free state tax forms An adopted child includes a child lawfully placed with you for legal adoption. Free state tax forms   If you are a U. Free state tax forms S. Free state tax forms citizen or U. Free state tax forms S. Free state tax forms national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Free state tax forms Exceptions to time lived with you. Free state tax forms    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Free state tax forms Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Free state tax forms   There are also exceptions for kidnapped children and children of divorced or separated parents. Free state tax forms For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Free state tax forms Qualifying child of more than one person. Free state tax forms   A special rule applies if your qualifying child is the qualifying child of more than one person. Free state tax forms For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. Free state tax forms Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Free state tax forms The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. Free state tax forms If this amount is zero, you cannot take this credit because there is no tax to reduce. Free state tax forms But you may be able to take the additional child tax credit. Free state tax forms See Additional Child Tax Credit, later. Free state tax forms Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Free state tax forms Married filing jointly – $110,000. Free state tax forms Single, head of household, or qualifying widow(er) – $75,000. Free state tax forms Married filing separately – $55,000. Free state tax forms Modified AGI. Free state tax forms   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Free state tax forms Any amount excluded from income because of the exclusion of income from Puerto Rico. Free state tax forms On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Free state tax forms ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Free state tax forms Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Free state tax forms Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Free state tax forms Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Free state tax forms   If you do not have any of the above, your modified AGI is the same as your AGI. Free state tax forms AGI. Free state tax forms   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Free state tax forms Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. Free state tax forms You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. Free state tax forms You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Free state tax forms Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. Free state tax forms Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. Free state tax forms Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. Free state tax forms For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. Free state tax forms Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Free state tax forms The additional child tax credit may give you a refund even if you do not owe any tax. Free state tax forms How to claim the additional child tax credit. Free state tax forms   To claim the additional child tax credit, follow the steps below. Free state tax forms Make sure you figured the amount, if any, of your child tax credit. Free state tax forms If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Free state tax forms If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. Free state tax forms Child Tax Credit Worksheet This image is too large to be displayed in the current screen. Free state tax forms Please click the link to view the image. Free state tax forms Child tax worksheet - page 1. Free state tax forms Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. Free state tax forms Please click the link to view the image. Free state tax forms Child tax worksheet - page 2. Free state tax forms Line 11 Worksheet This image is too large to be displayed in the current screen. Free state tax forms Please click the link to view the image. Free state tax forms Line 11 worksheet - page 1. Free state tax forms Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. Free state tax forms Please click the link to view the image. Free state tax forms Line 11 worksheet - page 2. Free state tax forms 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. Free state tax forms  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Free state tax forms  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. Free state tax forms     1. Free state tax forms a. Free state tax forms Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. Free state tax forms     b. Free state tax forms Enter the amount of any nontaxable combat pay received. Free state tax forms Also enter this amount on Schedule 8812, line 4b. Free state tax forms This amount should be shown in Form(s) W-2, box 12, with code Q. Free state tax forms 1b. Free state tax forms       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. Free state tax forms Otherwise, skip lines 2a through 2e and go to line 3. Free state tax forms     2. Free state tax forms a. Free state tax forms Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. Free state tax forms     b. Free state tax forms Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. Free state tax forms * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Free state tax forms Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. Free state tax forms Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. Free state tax forms     c. Free state tax forms Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. Free state tax forms * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. Free state tax forms Do not include on this line any amounts exempt from self-employment tax 2c. Free state tax forms         d. Free state tax forms If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. Free state tax forms Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. Free state tax forms         e. Free state tax forms If line 2c is a profit, enter the smaller of line 2c or line 2d. Free state tax forms If line 2c is a (loss), enter the (loss) from line 2c. Free state tax forms 2e. Free state tax forms   3. Free state tax forms Combine lines 1a, 1b, 2a, 2b, and 2e. Free state tax forms If zero or less, stop. Free state tax forms Do not complete the rest of this worksheet. Free state tax forms Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. Free state tax forms   4. Free state tax forms Enter any amount included on line 1a that is:               a. Free state tax forms A scholarship or fellowship grant not reported on Form W-2 4a. Free state tax forms         b. Free state tax forms For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. Free state tax forms         c. Free state tax forms A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). Free state tax forms This amount may be shown in box 11 of your Form W-2. Free state tax forms If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Free state tax forms 4c. Free state tax forms       5. Free state tax forms a. Free state tax forms Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. Free state tax forms Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. Free state tax forms             b. Free state tax forms Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. Free state tax forms 5b. Free state tax forms             c. Free state tax forms Subtract line 5b from line 5a 5c. Free state tax forms       6. Free state tax forms Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. Free state tax forms       7. Free state tax forms Add lines 4a through 4c, 5c, and 6 7. Free state tax forms   8. Free state tax forms Subtract line 7 from line 3 8. Free state tax forms       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. Free state tax forms If you were sent here from Schedule 8812, enter this amount on line 4a of that form. Free state tax forms     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. Free state tax forms Put your name and social security number on Schedule SE and attach it to your return. Free state tax forms                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. Free state tax forms  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. Free state tax forms               1. Free state tax forms a. Free state tax forms Enter the amount from Form 1040A, line 7 1a. Free state tax forms         b. Free state tax forms Enter the amount of any nontaxable combat pay received. Free state tax forms Also enter this amount on Schedule 8812, line 4b. Free state tax forms This amount should be shown in Form(s) W-2, box 12, with code Q. Free state tax forms 1b. Free state tax forms         c. Free state tax forms Add lines 1a and 1b. Free state tax forms     1c. Free state tax forms   2. Free state tax forms Enter any amount included on line 1a that is:           a. Free state tax forms A scholarship or fellowship grant not reported on Form W-2 2a. Free state tax forms         b. Free state tax forms For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. Free state tax forms         c. Free state tax forms A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). Free state tax forms This amount may be shown in box 11 of your Form W-2. Free state tax forms If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. Free state tax forms       3. Free state tax forms Add lines 2a through 2c 3. Free state tax forms   4. Free state tax forms Subtract line 3 from line 1c. Free state tax forms Enter the result here and on line 2 of the Line 11 Worksheet 4. Free state tax forms                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. Free state tax forms Social security tax, Medicare tax, and Additional Medicare Tax on wages. Free state tax forms 1. Free state tax forms Enter the social security tax withheld (Form(s) W-2, box 4) 1. Free state tax forms   2. Free state tax forms Enter the Medicare tax withheld (Form(s) W-2, box 6). Free state tax forms Box 6 includes any Additional Medicare Tax 2. Free state tax forms   3. Free state tax forms Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. Free state tax forms   4. Free state tax forms Add lines 1, 2, and 3 4. Free state tax forms   5. Free state tax forms Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. Free state tax forms   6. Free state tax forms Subtract line 5 from line 4 6. Free state tax forms   Additional Medicare Tax on Self-Employment Income. Free state tax forms 7. Free state tax forms Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. Free state tax forms   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). Free state tax forms Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. Free state tax forms Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. Free state tax forms 8. Free state tax forms Enter the Tier 1 tax (Form(s) W-2, box 14) 8. Free state tax forms   9. Free state tax forms Enter the Medicare tax (Form(s) W-2, box 14) 9. Free state tax forms   10. Free state tax forms Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). Free state tax forms Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. Free state tax forms   11. Free state tax forms Add lines 8, 9, and 10 11. Free state tax forms   12. Free state tax forms Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. Free state tax forms   13. Free state tax forms Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. Free state tax forms   14. Free state tax forms Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). Free state tax forms Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. Free state tax forms   15. Free state tax forms Add lines 12, 13, and 14 15. Free state tax forms   Line 6 amount 16. Free state tax forms Add lines 6, 7, 11, and 15. Free state tax forms Enter here and on line 6 of the Line 11 Worksheet. Free state tax forms 16. Free state tax forms   Paperwork Reduction Act Notice. Free state tax forms   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. Free state tax forms You are required to give us the information if requested. Free state tax forms We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. Free state tax forms   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. Free state tax forms Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. Free state tax forms Generally, tax returns and return information are confidential, as required by section 6103. Free state tax forms   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. Free state tax forms For the estimated averages, see the instructions for your income tax return. Free state tax forms   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. Free state tax forms See Comments and suggestions , earlier. Free state tax forms How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free state tax forms Free help with your tax return. Free state tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. Free state tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free state tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free state tax forms 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. Free state tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free state tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free state tax forms gov, download the IRS2Go app, or call 1-800-906-9887. Free state tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state tax forms aarp. Free state tax forms org/money/taxaide or call 1-888-227-7669. Free state tax forms For more information on these programs, go to IRS. Free state tax forms gov and enter “VITA” in the search box. Free state tax forms Internet. Free state tax forms    IRS. Free state tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free state tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Free state tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free state tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free state tax forms gov or download the IRS2Go app and select the Refund Status option. Free state tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Free state tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free state tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free state tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. Free state tax forms No need to wait on the phone or stand in line. Free state tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free state tax forms When you reach the response screen, you can print the entire interview and the final response for your records. Free state tax forms New subject areas are added on a regular basis. Free state tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free state tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free state tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free state tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free state tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free state tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free state tax forms You can also ask the IRS to mail a return or an account transcript to you. Free state tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free state tax forms gov or by calling 1-800-908-9946. Free state tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. Free state tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free state tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free state tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free state tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. Free state tax forms gov and enter Where's My Amended Return? in the search box. Free state tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free state tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Free state tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. Free state tax forms gov. Free state tax forms Select the Payment tab on the front page of IRS. Free state tax forms gov for more information. Free state tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free state tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state tax forms gov. Free state tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free state tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state tax forms gov. Free state tax forms Request an Electronic Filing PIN by going to IRS. Free state tax forms gov and entering Electronic Filing PIN in the search box. Free state tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. Free state tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free state tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free state tax forms An employee can answer questions about your tax account or help you set up a payment plan. Free state tax forms Before you visit, check the Office Locator on IRS. Free state tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free state tax forms If you have a special need, such as a disability, you can request an appointment. Free state tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state tax forms Apply for an Employer Identification Number (EIN). Free state tax forms Go to IRS. Free state tax forms gov and enter Apply for an EIN in the search box. Free state tax forms Read the Internal Revenue Code, regulations, or other official guidance. Free state tax forms Read Internal Revenue Bulletins. Free state tax forms Sign up to receive local and national tax news and more by email. Free state tax forms Just click on “subscriptions” above the search box on IRS. Free state tax forms gov and choose from a variety of options. Free state tax forms    Phone. Free state tax forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Free state tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free state tax forms gov, or download the IRS2Go app. Free state tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free state tax forms Most VITA and TCE sites offer free electronic filing. Free state tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free state tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Free state tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free state tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free state tax forms Note, the above information is for our automated hotline. Free state tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free state tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free state tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Free state tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free state tax forms You should receive your order within 10 business days. Free state tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free state tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free state tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free state tax forms    Walk-in. Free state tax forms You can find a selection of forms, publications and services — in-person. Free state tax forms Products. Free state tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state tax forms Services. Free state tax forms You can walk in to your local TAC for face-to-face tax help. Free state tax forms An employee can answer questions about your tax account or help you set up a payment plan. Free state tax forms Before visiting, use the Office Locator tool on IRS. Free state tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free state tax forms    Mail. Free state tax forms You can send your order for forms, instructions, and publications to the address below. Free state tax forms You should receive a response within 10 business days after your request is received. Free state tax forms Internal Revenue Service 1201 N. Free state tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free state tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free state tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free state tax forms You face (or your business is facing) an immediate threat of adverse action. Free state tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free state tax forms Here's why we can help: TAS is an independent organization within the IRS. Free state tax forms Our advocates know how to work with the IRS. Free state tax forms Our services are free and tailored to meet your needs. Free state tax forms We have offices in every state, the District of Columbia, and Puerto Rico. Free state tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free state tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free state tax forms Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free state tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state tax forms Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state tax forms Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Health Care Tax Tips

Time May be Running Out -- March 31 is an Important Deadline
Health Care Tax Tip 2014-11, March 25, 2014

What do I need to know about the Health Care Law for my 2013 Tax Return?
Health Care Tax Tip 2014-10, March 18, 2014

What You Need to Know about the Amount of Health Insurance Reported on Form W-2
Health Care Tax Tip 2014-09, March 13, 2014

Small Business Health Care Tax Credit
Health Care Tax Tip 2014-08, March 10, 2014

Changes in Circumstances can Affect your Premium Tax Credit
Health Care Tax Tip 2014-07, March 25, 2014

Four Tax Facts about the Health Care Law for Individuals
Health Care Tax Tip 2014-06, March 11, 2014

Three Timely Tips about Taxes and the Health Care Law
Health Care Tax Tip 2014-05, March 6, 2014

The Individual Shared Responsibility Payment - An Overview
Health Care Tax Tip 2014-04, March 20, 2014

The Premium Tax Credit
Health Care Tax Tip 2014-03, February 25, 2014

The Health Insurance Marketplace - Learn about Your Health Insurance Coverage Options
Health Care Tax Tip 2014-02, February 25, 2014

IRS Reminds Individuals of Health Care Choices for 2014
Health Care Tax Tip 2014-01, February 25, 2014

IRS Website Explains Tax Provisions of the Health Care Law; Provides Guide to Online Resources
Health Care Tax Tip 2013-01, August 15, 2013

Page Last Reviewed or Updated: 26-Mar-2014

 

The Free State Tax Forms

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