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Income Tax 2012

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Income Tax 2012

Income tax 2012 Index A Archer MSAs, Archer MSAs, Employment taxes. Income tax 2012 Assistance (see Tax help) C Contributions to FSA, Contributions to an FSA HRA, Contributions to an HRA HSA, Contributions to an HSA MSA, Contributions to an MSA D Death of HSA holder, Death of HSA Holder MSA holder, Death of the Archer MSA Holder Distributions from FSA, Distributions From an FSA HRA, Distributions From an HRA HSA, Distributions From an HSA MSA, Distributions From an MSA E Employer participation FSA, Employer Participation HRA, Employer Participation HSA, Employer Participation MSA, Employer Participation F Flexible Spending Arrangements Grace Period, Health FSA – grace period. Income tax 2012 Flexible spending arrangements, Flexible Spending Arrangements (FSAs), Employer Participation Balance in, Balance in an FSA Contributions to, Contributions to an FSA Distributions from, Distributions From an FSA Qualifying for, Qualifying for an FSA When to contribute, When To Contribute Form 5329, Excess contributions. Income tax 2012 , Excess contributions. Income tax 2012 5498–SA, Form 8889. Income tax 2012 , Reporting Contributions on Your Return 8853, Additional tax. Income tax 2012 , Filing Form 8853 8889, Form 8889. Income tax 2012 , Additional tax. Income tax 2012 , Filing Form 8889 Free tax services, Free help with your tax return. Income tax 2012 H Health plans, high deductible, High deductible health plan (HDHP). Income tax 2012 , High deductible health plan (HDHP). Income tax 2012 Health reimbursement arrangements, Health Reimbursement Arrangements (HRAs), Employer Participation Balance in, Balance in an HRA Contributions to, Contributions to an HRA Distributions from, Distributions From an HRA Qualifying for, Qualifying for an HRA Health savings accounts, Health Savings Accounts (HSAs), Employment taxes. Income tax 2012 Balance in, Balance in an HSA Contributions to, Contributions to an HSA Deemed distributions, Deemed distributions from HSAs. Income tax 2012 Distributions from, Distributions From an HSA Last-month rule, Last-month rule. Income tax 2012 Partnerships, Reporting Contributions on Your Return Qualifying for, Qualifying for an HSA Rollovers, Rollovers S corporations, Reporting Contributions on Your Return When to contribute, When To Contribute Help (see Tax help) High deductible health plan, High deductible health plan (HDHP). Income tax 2012 , High deductible health plan (HDHP). Income tax 2012 M Medical expenses, qualified, Qualified medical expenses. Income tax 2012 , Qualified medical expenses. Income tax 2012 , Qualified medical expenses. Income tax 2012 , Qualified medical expenses. Income tax 2012 Medical savings accounts, Medical Savings Accounts (MSAs), Medicare Advantage MSAs Balance in, Balance in an Archer MSA Contributions to, Contributions to an MSA Deemed distributions, Deemed distributions from Archer MSAs. Income tax 2012 Distributions from, Distributions From an MSA Medicare Advantage MSAs, Medicare Advantage MSAs Qualifying for, Qualifying for an Archer MSA When to contribute, When To Contribute Medicare Advantage MSAs, Medicare Advantage MSAs P Preventive care, High deductible health plan (HDHP). Income tax 2012 Publications (see Tax help) Q Qualified HSA funding distribution, Qualified HSA funding distribution. Income tax 2012 T Tax help, How To Get Tax Help Testing period Last-month rule, Testing period. Income tax 2012 Qualified HSA funding distribution, Funding distribution – testing period. Income tax 2012 TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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A private corporation founded by Congress, the Federal Home Loan Mortgage corporation's mission is to promote stability and affordability in the housing market by purchasing mortgages from banks and other loan makers. The corporation is currently under conservatorship, under the direction of the Federal Housing Finance Agency.

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The Income Tax 2012

Income tax 2012 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. Income tax 2012 Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Income tax 2012 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. Income tax 2012 7701-3. Income tax 2012 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. Income tax 2012 Check your state's requirements and the federal tax regulations for further information. Income tax 2012 Classification of an LLC Default classification rules. Income tax 2012   An LLC with at least two members is classified as a partnership for federal income tax purposes. Income tax 2012 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). Income tax 2012 Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. Income tax 2012 Elected classification. Income tax 2012   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. Income tax 2012 After an LLC has determined its federal tax classification, it can later elect to change that classification. Income tax 2012 For details, see Subsequent Elections, later. Income tax 2012 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. Income tax 2012 S. Income tax 2012 Return of Partnership Income. Income tax 2012 Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. Income tax 2012 For certain purposes, members of an LLC are treated as limited partners in a limited partnership. Income tax 2012 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. Income tax 2012 469-5T(e)). Income tax 2012 See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. Income tax 2012 Member manager. Income tax 2012   Only a member manager of an LLC can sign the partnership tax return. Income tax 2012 And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. Income tax 2012 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. Income tax 2012 If there are no elected or designated member managers, each owner is treated as a member manager. Income tax 2012 Change in default classification. Income tax 2012   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. Income tax 2012 7701-3(f)(2). Income tax 2012 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. Income tax 2012   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. Income tax 2012 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. Income tax 2012 Example 1. Income tax 2012 Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. Income tax 2012 Each holds an equal membership interest. Income tax 2012 The LLC does not hold any unrealized receivables or substantially appreciated inventory. Income tax 2012 Ethel sells her entire interest in the LLC to Francis for $10,000. Income tax 2012 After the sale, the business is continued by the LLC, which is owned solely by Francis. Income tax 2012 No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Income tax 2012 The partnership terminates when Francis buys Ethel's entire interest. Income tax 2012 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. Income tax 2012 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. Income tax 2012 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. Income tax 2012 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. Income tax 2012 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). Income tax 2012 See Partnership Distributions in Publication 541. Income tax 2012 Example 2. Income tax 2012 George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. Income tax 2012 Each holds an equal membership interest. Income tax 2012 The LLC does not hold any unrealized receivables or substantially appreciated inventory. Income tax 2012 George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. Income tax 2012 After the sale, the business is continued by the LLC, which is owned solely by Ian. Income tax 2012 No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Income tax 2012 The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. Income tax 2012 George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. Income tax 2012 For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. Income tax 2012 Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. Income tax 2012   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. Income tax 2012 R. Income tax 2012 B. Income tax 2012 6. Income tax 2012 You can find Revenue Ruling 99-6 at www. Income tax 2012 irs. Income tax 2012 gov/pub/irs-irbs/irb99-06. Income tax 2012 pdf. Income tax 2012 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. Income tax 2012 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. Income tax 2012 Employment tax and certain excise taxes. Income tax 2012   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. Income tax 2012 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. Income tax 2012 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. Income tax 2012 See the employment and excise tax returns for more information. Income tax 2012 Self-employment tax rule for disregarded entity LLCs. Income tax 2012   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. Income tax 2012 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. Income tax 2012 Example 3. Income tax 2012 LLC is a disregarded entity owned by Irene. Income tax 2012 LLC has three employees (Kent, Patricia, and Tex) and pays wages. Income tax 2012 LLC is treated as an entity separate from its owner for purposes of employment taxes. Income tax 2012 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. Income tax 2012 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. Income tax 2012 Irene is self-employed for purposes of the self-employment tax. Income tax 2012 Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. Income tax 2012 Irene is not an employee of LLC for purposes of employment taxes. Income tax 2012 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. Income tax 2012 Irene will figure the tax due on her net earnings from self-employment on Schedule SE. Income tax 2012 Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. Income tax 2012 Taxpayer identification number. Income tax 2012   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. Income tax 2012 This includes all information returns and reporting related to income tax. Income tax 2012 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. Income tax 2012   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. Income tax 2012 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). Income tax 2012 See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. Income tax 2012 Change in default classification. Income tax 2012   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. Income tax 2012 7701-3(f)(2). Income tax 2012 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. Income tax 2012   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. Income tax 2012 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. Income tax 2012 Example 4. Income tax 2012 Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. Income tax 2012 Alain does not contribute any portion of the $5,000 to the LLC. Income tax 2012 Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. Income tax 2012 The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. Income tax 2012 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. Income tax 2012 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. Income tax 2012 Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. Income tax 2012 Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. Income tax 2012 Example 5. Income tax 2012 Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. Income tax 2012 The LLC uses all of the contributed cash in its business. Income tax 2012 Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. Income tax 2012 The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. Income tax 2012 Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. Income tax 2012 Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. Income tax 2012 Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. Income tax 2012   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. Income tax 2012 R. Income tax 2012 B. Income tax 2012 8. Income tax 2012 You can find Revenue Ruling 99-5 at www. Income tax 2012 irs. Income tax 2012 gov/pub/irs-irbs/irb99-06. Income tax 2012 pdf. Income tax 2012 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. Income tax 2012 File Form 8832, Entity Classification Election, to elect classification as a C corporation. Income tax 2012 File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. Income tax 2012 LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. Income tax 2012 By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. Income tax 2012 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. Income tax 2012 Example 6. Income tax 2012 Classification as a corporation without an S election. Income tax 2012 Wanda and Sylvester are members of an LLC. Income tax 2012 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. Income tax 2012 The LLC must file Form 8832. Income tax 2012 Example 7. Income tax 2012 Classification as a corporation with an S election. Income tax 2012 Evelyn and Carol are members of an LLC. Income tax 2012 They agree that the LLC should be classified as an S corporation. Income tax 2012 The LLC must file Form 2553 instead of Form 8832. Income tax 2012 If the LLC is classified as a corporation, it must file a corporation income tax return. Income tax 2012 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). Income tax 2012 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. Income tax 2012 Corporations generally file either: Form 1120, U. Income tax 2012 S. Income tax 2012 Corporation Income Tax Return; or Form 1120S, U. Income tax 2012 S. Income tax 2012 Income Tax Return for an S Corporation. Income tax 2012 For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. Income tax 2012 For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. Income tax 2012 S. Income tax 2012 Income Tax Return for an S Corporation. Income tax 2012 Subsequent Elections An LLC can elect to change its classification. Income tax 2012 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. Income tax 2012 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. Income tax 2012 For more information and exceptions, see Regulations section 301. Income tax 2012 7701-3(c) and the Form 8832 instructions. Income tax 2012 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. Income tax 2012 Partnership to corporation. Income tax 2012   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. Income tax 2012   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. Income tax 2012 Corporation to partnership. Income tax 2012   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. Income tax 2012   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. Income tax 2012 Corporation to disregarded entity. Income tax 2012   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. Income tax 2012   For more information, see Distributions to Shareholders in Publication 542. Income tax 2012 Disregarded entity to corporation. Income tax 2012   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. Income tax 2012   For more information, see Property Exchanged for Stock in Publication 542. Income tax 2012 How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Income tax 2012 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. Income tax 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. Income tax 2012 Contacting your Taxpayer Advocate. Income tax 2012   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. Income tax 2012   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. Income tax 2012 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. Income tax 2012 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. Income tax 2012 For more information, go to www. Income tax 2012 irs. Income tax 2012 gov/advocate. Income tax 2012 Low Income Taxpayer Clinics (LITCs). Income tax 2012   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. Income tax 2012 The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Income tax 2012 Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Income tax 2012 It is available at www. Income tax 2012 irs. Income tax 2012 gov or at your local IRS office. Income tax 2012 Small business workshops. Income tax 2012   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. Income tax 2012 Workshops are sponsored and presented by IRS partners who are federal tax specialists. Income tax 2012 Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Income tax 2012 Although most are free, some workshops have fees associated with them. Income tax 2012 Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. Income tax 2012   For more information, visit www. Income tax 2012 irs. Income tax 2012 gov/businesses/small. Income tax 2012 Subscribe to e-news for small businesses. Income tax 2012   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. Income tax 2012 Visit the website at www. Income tax 2012 irs. Income tax 2012 gov/businesses/small and click on “Subscribe to e-News. Income tax 2012 ” Free tax services. Income tax 2012   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Income tax 2012 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. Income tax 2012   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Income tax 2012 Internet. Income tax 2012 You can access the IRS website at www. Income tax 2012 irs. Income tax 2012 gov 24 hours a day, 7 days a week, to: E-file your return. Income tax 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Income tax 2012 Check the status of your refund. Income tax 2012 Go to www. Income tax 2012 irs. Income tax 2012 gov and click on Where's My Refund. Income tax 2012 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. Income tax 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Income tax 2012 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. Income tax 2012 Download forms, instructions, and publications. Income tax 2012 Order IRS products online. Income tax 2012 Research your tax questions online. Income tax 2012 Search publications online by topic or keyword. Income tax 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. Income tax 2012 Figure your withholding allowances using the withholding calculator online at www. Income tax 2012 irs. Income tax 2012 gov/individuals. Income tax 2012 Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Income tax 2012 Sign up to receive local and national tax news by email. Income tax 2012 Get information on starting and operating a small business. Income tax 2012 Phone. Income tax 2012 Many services are available by phone. Income tax 2012 Ordering forms, instructions, and publications. Income tax 2012 Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Income tax 2012 You should receive your order within 10 days. Income tax 2012 Asking tax questions. Income tax 2012 Call the IRS with your tax questions at 1-800-829-1040. Income tax 2012 Solving problems. Income tax 2012 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Income tax 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Income tax 2012 Call your local Taxpayer Assistance Center for an appointment. Income tax 2012 To find the number, go to www. Income tax 2012 irs. Income tax 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Income tax 2012 TTY/TDD equipment. Income tax 2012 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Income tax 2012 TeleTax topics. Income tax 2012 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Income tax 2012 Refund information. Income tax 2012 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). Income tax 2012 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. Income tax 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Income tax 2012 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. Income tax 2012 Refunds are sent out weekly on Fridays. Income tax 2012 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. Income tax 2012 Evaluating the quality of our telephone services. Income tax 2012 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Income tax 2012 One method is for a second IRS representative to listen in on or record random telephone calls. Income tax 2012 Another is to ask some callers to complete a short survey at the end of the call. Income tax 2012 Walk-in. Income tax 2012 Many products and services are available on a walk-in basis. Income tax 2012 Products. Income tax 2012 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Income tax 2012 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. Income tax 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Income tax 2012 Services. Income tax 2012 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Income tax 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Income tax 2012 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. Income tax 2012 No appointment is necessary—just walk in. Income tax 2012 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Income tax 2012 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Income tax 2012 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Income tax 2012 All other issues will be handled without an appointment. Income tax 2012 To find the number of your local office, go to www. Income tax 2012 irs. Income tax 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Income tax 2012 Mail. Income tax 2012 You can send your order for forms, instructions, and publications to the address below. Income tax 2012 You should receive a response within 10 days after your request is received. Income tax 2012 Internal Revenue Service1201 N. Income tax 2012 Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. Income tax 2012 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Income tax 2012 Prior-year forms, instructions, and publications. Income tax 2012 Tax Map: an electronic research tool and finding aid. Income tax 2012 Tax law frequently asked questions. Income tax 2012 Tax Topics from the IRS telephone response system. Income tax 2012 Internal Revenue Code—Title 26 of the U. Income tax 2012 S. Income tax 2012 Code. Income tax 2012 Fill-in, print, and save features for most tax forms. Income tax 2012 Internal Revenue Bulletins. Income tax 2012 Toll-free and email technical support. Income tax 2012 Two releases during the year. Income tax 2012 – The first release will ship the beginning of January. Income tax 2012 – The final release will ship the beginning of March. Income tax 2012 Purchase the DVD from National Technical Information Service (NTIS) at www. Income tax 2012 irs. Income tax 2012 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). Income tax 2012 Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Income tax 2012 The SBA also has publications and videos on a variety of business topics. Income tax 2012 The following briefly describes assistance provided by the SBA. Income tax 2012 Small Business Development Centers (SBDCs). Income tax 2012   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Income tax 2012 Help is available when beginning, improving, or expanding a small business. Income tax 2012 Business Information Centers (BICs). Income tax 2012   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Income tax 2012 BICs also offer one-on-one assistance. Income tax 2012 Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Income tax 2012 Service Corps of Retired Executives (SCORE). Income tax 2012   SCORE provides small business counseling and training to current and prospective small business owners. Income tax 2012 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. Income tax 2012 SCORE also offers a variety of small business workshops. Income tax 2012    Internet. Income tax 2012 You can visit the SBA website at www. Income tax 2012 sba. Income tax 2012 gov. Income tax 2012 While visiting the SBA website, you can find a variety of information of interest to small business owners. Income tax 2012    Phone. Income tax 2012 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. Income tax 2012    Walk-in. Income tax 2012 You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Income tax 2012 To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Income tax 2012 Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Income tax 2012 Most of these are available from the Superintendent of Documents at the Government Printing Office. Income tax 2012 You can get information and order these publications and pamphlets in several ways. Income tax 2012 Internet. Income tax 2012 You can visit the GPO website at www. Income tax 2012 access. Income tax 2012 gpo. Income tax 2012 gov. Income tax 2012 Mail. Income tax 2012 Write to the GPO at the following address. Income tax 2012 Superintendent of DocumentsU. Income tax 2012 S. Income tax 2012 Government Printing OfficeP. Income tax 2012 O. Income tax 2012 Box 979050St. Income tax 2012 Louis, MO 63917-9000 Phone. Income tax 2012 Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. Income tax 2012 Prev  Up  Next   Home   More Online Publications