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How To Amend Last Year's Taxes

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How To Amend Last Year's Taxes

How to amend last year's taxes Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. How to amend last year's taxes irs. How to amend last year's taxes gov/pub51. How to amend last year's taxes What's New Social security and Medicare tax for 2014. How to amend last year's taxes  The social security tax rate is 6. How to amend last year's taxes 2% each for the employee and employer, unchanged from 2013. How to amend last year's taxes The social security wage base limit is $117,000. How to amend last year's taxes The Medicare tax rate is 1. How to amend last year's taxes 45% each for the employee and employer, unchanged from 2013. How to amend last year's taxes There is no wage base limit for Medicare tax. How to amend last year's taxes Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. How to amend last year's taxes Withholding allowance. How to amend last year's taxes  The 2014 amount for one withholding allowance on an annual basis is $3,950. How to amend last year's taxes Change of responsible party. How to amend last year's taxes  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. How to amend last year's taxes Form 8822-B must be filed within 60 days of the change. How to amend last year's taxes If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. How to amend last year's taxes For a definition of "responsible party", see the Form 8822-B instructions. How to amend last year's taxes Same-sex marriage. How to amend last year's taxes  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to amend last year's taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. How to amend last year's taxes R. How to amend last year's taxes B. How to amend last year's taxes 201, available at www. How to amend last year's taxes irs. How to amend last year's taxes gov/irb/2013-38_IRB/ar07. How to amend last year's taxes html. How to amend last year's taxes Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. How to amend last year's taxes Notice 2013-61, 2013-44 I. How to amend last year's taxes R. How to amend last year's taxes B. How to amend last year's taxes 432, is available at www. How to amend last year's taxes irs. How to amend last year's taxes gov/irb/2013-44_IRB/ar10. How to amend last year's taxes html. How to amend last year's taxes Reminders Additional Medicare Tax withholding. How to amend last year's taxes  In addition to withholding Medicare tax at 1. How to amend last year's taxes 45%, you must withhold a 0. How to amend last year's taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to amend last year's taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How to amend last year's taxes Additional Medicare Tax is only imposed on the employee. How to amend last year's taxes There is no employer share of Additional Medicare Tax. How to amend last year's taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How to amend last year's taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. How to amend last year's taxes For more information on Additional Medicare Tax, visit IRS. How to amend last year's taxes gov and enter “Additional Medicare Tax” in the search box. How to amend last year's taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How to amend last year's taxes  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. How to amend last year's taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. How to amend last year's taxes For more information, visit IRS. How to amend last year's taxes gov and enter “work opportunity tax credit” in the search box. How to amend last year's taxes Outsourcing payroll duties. How to amend last year's taxes  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. How to amend last year's taxes The employer remains responsible if the third party fails to perform any required action. How to amend last year's taxes If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. How to amend last year's taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. How to amend last year's taxes COBRA premium assistance credit. How to amend last year's taxes  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. How to amend last year's taxes For more information, see COBRA premium assistance credit under Introduction. How to amend last year's taxes Compensation paid to H-2A foreign agricultural workers. How to amend last year's taxes  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. How to amend last year's taxes Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. How to amend last year's taxes On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How to amend last year's taxes An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How to amend last year's taxes In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. How to amend last year's taxes Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. How to amend last year's taxes These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to amend last year's taxes For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. How to amend last year's taxes Additional employment tax information. How to amend last year's taxes  Visit the IRS website at www. How to amend last year's taxes irs. How to amend last year's taxes gov/businesses and click on Employment Taxes under Businesses Topics. How to amend last year's taxes For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. How to amend last year's taxes m. How to amend last year's taxes –7:00 p. How to amend last year's taxes m. How to amend last year's taxes local time (Alaska and Hawaii follow Pacific time). How to amend last year's taxes Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. How to amend last year's taxes Disregarded entities and qualified subchapter S subsidiaries (QSubs). How to amend last year's taxes  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. How to amend last year's taxes Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. How to amend last year's taxes See Regulations sections 1. How to amend last year's taxes 1361-4(a)(7) and 301. How to amend last year's taxes 7701-2(c)(2)(iv). How to amend last year's taxes Differential wage payments. How to amend last year's taxes  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. How to amend last year's taxes For more information, see Publication 15 (Circular E). How to amend last year's taxes Federal tax deposits must be made by electronic funds transfer. How to amend last year's taxes  You must use electronic funds transfer to make all federal tax deposits. How to amend last year's taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to amend last year's taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How to amend last year's taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to amend last year's taxes EFTPS is a free service provided by the Department of Treasury. How to amend last year's taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to amend last year's taxes For more information on making federal tax deposits, see How To Deposit in section 7. How to amend last year's taxes To get more information about EFTPS or to enroll in EFTPS, visit www. How to amend last year's taxes eftps. How to amend last year's taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to amend last year's taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to amend last year's taxes Electronic filing and payment. How to amend last year's taxes  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. How to amend last year's taxes Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. How to amend last year's taxes Spend less time and worry on taxes and more time running your business. How to amend last year's taxes Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. How to amend last year's taxes For e-file, visit the IRS website at www. How to amend last year's taxes irs. How to amend last year's taxes gov/efile for additional information. How to amend last year's taxes For EFTPS, visit www. How to amend last year's taxes eftps. How to amend last year's taxes gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. How to amend last year's taxes For electronic filing of Form W-2, visit www. How to amend last year's taxes socialsecurity. How to amend last year's taxes gov/employer. How to amend last year's taxes If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. How to amend last year's taxes If a valid EIN is not provided, the return or payment will not be processed. How to amend last year's taxes This may result in penalties and delays in processing your return or payment. How to amend last year's taxes Electronic funds withdrawal (EFW). How to amend last year's taxes  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. How to amend last year's taxes However, do not use EFW to make federal tax deposits. How to amend last year's taxes For more information on paying your taxes using EFW, visit the IRS website at www. How to amend last year's taxes irs. How to amend last year's taxes gov/e-pay. How to amend last year's taxes A fee may be charged to file electronically. How to amend last year's taxes Credit or debit card payments. How to amend last year's taxes   Employers can pay the balance due shown on Form 943 by credit or debit card. How to amend last year's taxes Do not use a credit or debit card to make federal tax deposits. How to amend last year's taxes For more information on paying your taxes with a credit or debit card, visit the IRS website at www. How to amend last year's taxes irs. How to amend last year's taxes gov/e-pay. How to amend last year's taxes When you hire a new employee. How to amend last year's taxes  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. How to amend last year's taxes Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. How to amend last year's taxes If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. How to amend last year's taxes If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. How to amend last year's taxes See section 1 for more information. How to amend last year's taxes Eligibility for employment. How to amend last year's taxes  You must verify that each new employee is legally eligible to work in the United States. How to amend last year's taxes This includes completing the U. How to amend last year's taxes S. How to amend last year's taxes Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. How to amend last year's taxes You can get the form from USCIS offices or by calling 1-800-870-3676. How to amend last year's taxes Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. How to amend last year's taxes uscis. How to amend last year's taxes gov for more information. How to amend last year's taxes New hire reporting. How to amend last year's taxes   You are required to report any new employee to a designated state new-hire registry. How to amend last year's taxes A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. How to amend last year's taxes Many states accept a copy of Form W-4 with employer information added. How to amend last year's taxes Visit the Office of Child Support Enforcement's website at www. How to amend last year's taxes acf. How to amend last year's taxes hhs. How to amend last year's taxes gov/programs/cse/newhire for more information. How to amend last year's taxes Dishonored payments. How to amend last year's taxes  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. How to amend last year's taxes The penalty is $25 or 2% of the payment, whichever is more. How to amend last year's taxes However, the penalty on dishonored payments of $24. How to amend last year's taxes 99 or less is an amount equal to the payment. How to amend last year's taxes For example, a dishonored payment of $18 is charged a penalty of $18. How to amend last year's taxes Forms in Spanish. How to amend last year's taxes  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. How to amend last year's taxes For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). How to amend last year's taxes For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. How to amend last year's taxes References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). How to amend last year's taxes Information returns. How to amend last year's taxes  You may be required to file information returns to report certain types of payments made during the year. How to amend last year's taxes For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. How to amend last year's taxes For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). How to amend last year's taxes Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. How to amend last year's taxes See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. How to amend last year's taxes If you file 250 or more Forms W-2, you must file them electronically. How to amend last year's taxes SSA will not accept Forms W-2 and W-3 filed on any magnetic media. How to amend last year's taxes Information reporting customer service site. How to amend last year's taxes  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. How to amend last year's taxes If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). How to amend last year's taxes The call site can also be reached by email at mccirp@irs. How to amend last year's taxes gov. How to amend last year's taxes Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. How to amend last year's taxes Web-based application for an employer identification number (EIN). How to amend last year's taxes  You can apply for an employer identification number (EIN) online by visiting IRS. How to amend last year's taxes gov and clicking on the Apply for an EIN Online link under Tools. How to amend last year's taxes When a crew leader furnishes workers to you. How to amend last year's taxes  Record the crew leader's name, address, and EIN. How to amend last year's taxes See sections 2 and 10. How to amend last year's taxes Change of address. How to amend last year's taxes  Use Form 8822-B to notify the IRS of an address change. How to amend last year's taxes Do not mail form 8822-B with your employment tax return. How to amend last year's taxes Ordering forms and publications. How to amend last year's taxes  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. How to amend last year's taxes irs. How to amend last year's taxes gov/businesses. How to amend last year's taxes Click on the Online Ordering for Information Returns and Employer Returns. How to amend last year's taxes You can also visit www. How to amend last year's taxes irs. How to amend last year's taxes gov/formspubs to download other forms and publications. How to amend last year's taxes Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. How to amend last year's taxes Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. How to amend last year's taxes socialsecurity. How to amend last year's taxes gov/employer, to register for Business Services Online. How to amend last year's taxes You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. How to amend last year's taxes Form W-3 will be created for you based on your Forms W-2. How to amend last year's taxes Tax Questions. How to amend last year's taxes   If you have a tax question, check the information available on IRS. How to amend last year's taxes gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. How to amend last year's taxes m. How to amend last year's taxes –7:00 p. How to amend last year's taxes m. How to amend last year's taxes local time (Alaska and Hawaii follow Pacific time). How to amend last year's taxes We cannot answer tax questions sent to the address provided later for comments and suggestions. How to amend last year's taxes Recordkeeping. How to amend last year's taxes  Keep all records of employment taxes for at least 4 years. How to amend last year's taxes These should be available for IRS review. How to amend last year's taxes Your records should include the following information. How to amend last year's taxes Your employer identification number (EIN). How to amend last year's taxes Amounts and dates of all wage, annuity, and pension payments. How to amend last year's taxes Names, addresses, social security numbers, and occupations of employees and recipients. How to amend last year's taxes Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. How to amend last year's taxes Dates of employment for each employee. How to amend last year's taxes Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. How to amend last year's taxes Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). How to amend last year's taxes Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. How to amend last year's taxes Copies of returns filed and confirmation numbers. How to amend last year's taxes Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. How to amend last year's taxes If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. How to amend last year's taxes If the crew leader has no permanent mailing address, record his or her present address. How to amend last year's taxes Private delivery services. How to amend last year's taxes  You can use certain private delivery services designated by the IRS to send tax returns and payments. How to amend last year's taxes The list includes only the following. How to amend last year's taxes DHL Express (DHL): DHL Same Day Service. How to amend last year's taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to amend last year's taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to amend last year's taxes M. How to amend last year's taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. How to amend last year's taxes For the IRS mailing address to use if you are using a private delivery service, go to IRS. How to amend last year's taxes gov and enter "private delivery service" in the search box. How to amend last year's taxes Your private delivery service can tell you how to get written proof of the mailing date. How to amend last year's taxes Private delivery services cannot deliver items to P. How to amend last year's taxes O. How to amend last year's taxes boxes. How to amend last year's taxes You must use the U. How to amend last year's taxes S. How to amend last year's taxes Postal Service to mail any item to an IRS P. How to amend last year's taxes O. How to amend last year's taxes box address. How to amend last year's taxes Photographs of missing children. How to amend last year's taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. How to amend last year's taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to amend last year's taxes 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. How to amend last year's taxes Calendar The following are important dates and responsibilities. How to amend last year's taxes See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. How to amend last year's taxes Also see Publication 509, Tax Calendars. How to amend last year's taxes   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. How to amend last year's taxes A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. How to amend last year's taxes However, a statewide legal holiday does not delay the due date of federal tax deposits. How to amend last year's taxes See Deposits on Business Days Only in section 7. How to amend last year's taxes For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. How to amend last year's taxes S. How to amend last year's taxes Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. How to amend last year's taxes See Private delivery services under Reminders. How to amend last year's taxes By January 31 . How to amend last year's taxes   File Form 943. How to amend last year's taxes See section 8 for more information on Form 943. How to amend last year's taxes If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. How to amend last year's taxes Furnish each employee with a completed Form W-2. How to amend last year's taxes Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). How to amend last year's taxes File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. How to amend last year's taxes See section 10 for more information on FUTA. How to amend last year's taxes If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. How to amend last year's taxes File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. How to amend last year's taxes If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. How to amend last year's taxes By February 15. How to amend last year's taxes  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. How to amend last year's taxes On February 16. How to amend last year's taxes  Any Form W-4 claiming exemption from withholding for the previous year has now expired. How to amend last year's taxes Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. How to amend last year's taxes If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. How to amend last year's taxes See section 5 for more information. How to amend last year's taxes If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. How to amend last year's taxes By February 28. How to amend last year's taxes   File paper Forms 1099 and 1096. How to amend last year's taxes File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. How to amend last year's taxes S. How to amend last year's taxes Information Returns, with the IRS. How to amend last year's taxes For electronically filed returns, see By March 31 below. How to amend last year's taxes File paper Forms W-2 and W-3. How to amend last year's taxes File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. How to amend last year's taxes For electronically filed returns, see By March 31 next. How to amend last year's taxes By March 31. How to amend last year's taxes   File electronic Forms W-2 and 1099. How to amend last year's taxes File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. How to amend last year's taxes For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. How to amend last year's taxes socialsecurity. How to amend last year's taxes gov/employer. How to amend last year's taxes For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. How to amend last year's taxes By April 30, July 31, October 31, and January 31. How to amend last year's taxes   Deposit FUTA taxes. How to amend last year's taxes Deposit FUTA tax if the undeposited amount is over $500. How to amend last year's taxes Before December 1. How to amend last year's taxes  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. How to amend last year's taxes Introduction This publication is for employers of agricultural workers (farmworkers). How to amend last year's taxes It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). How to amend last year's taxes Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. How to amend last year's taxes If you have nonfarm employees, see Publication 15 (Circular E). How to amend last year's taxes If you have employees in the U. How to amend last year's taxes S. How to amend last year's taxes Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). How to amend last year's taxes Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. How to amend last year's taxes Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. How to amend last year's taxes Comments and suggestions. How to amend last year's taxes   We welcome your comments about this publication and your suggestions for future editions. How to amend last year's taxes   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. How to amend last year's taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to amend last year's taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to amend last year's taxes   You can also send us comments from www. How to amend last year's taxes irs. How to amend last year's taxes gov/formspubs. How to amend last year's taxes Click on More Information and then click on Comment on Tax Forms and Publications. How to amend last year's taxes   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. How to amend last year's taxes COBRA premium assistance credit. How to amend last year's taxes   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. How to amend last year's taxes COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. How to amend last year's taxes Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). How to amend last year's taxes Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. How to amend last year's taxes Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. How to amend last year's taxes For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. How to amend last year's taxes   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. How to amend last year's taxes For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. How to amend last year's taxes   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. How to amend last year's taxes The assistance for the coverage can last up to 15 months. How to amend last year's taxes   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. How to amend last year's taxes For more information, see Notice 2009-27, 2009-16 I. How to amend last year's taxes R. How to amend last year's taxes B. How to amend last year's taxes 838, available at www. How to amend last year's taxes irs. How to amend last year's taxes gov/irb/2009-16_irb/ar09. How to amend last year's taxes html. How to amend last year's taxes   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. How to amend last year's taxes   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. How to amend last year's taxes The reimbursement is made through a credit against the employer's employment tax liabilities. How to amend last year's taxes For information on how to claim the credit, see the Instructions for Form 943. How to amend last year's taxes The credit is treated as a deposit made on the first day of the return period. How to amend last year's taxes In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. How to amend last year's taxes In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. How to amend last year's taxes   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. How to amend last year's taxes Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. How to amend last year's taxes In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. How to amend last year's taxes In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. How to amend last year's taxes Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. How to amend last year's taxes Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. How to amend last year's taxes A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. How to amend last year's taxes   For more information, visit IRS. How to amend last year's taxes gov and enter “COBRA” in the search box. How to amend last year's taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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Understanding your CP39 Notice

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Page Last Reviewed or Updated: 03-Mar-2014

The How To Amend Last Year's Taxes

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