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Preparing Form 1040x

How To Amend TaxesHow To Amend My 2012 Tax ReturnMy Free TaxFederal 1040 Ez FormWhat Forms Do I Need To File An Amended Tax ReturnAmmended Tax Return2011 Irs Form 10411040a 2012 InstructionsHow To File State Taxes Online For FreeAmended Tax Form 2011Tax Extension OnlineEz Worksheet1040x Fillable FormHow To File 1040x OnlineFile Tax AmendmentFiling Back State TaxesIrs FormsTax 1040 EzUnemployment Tax FilingFree E File And Free State Tax Filing1040ez Tax Form 2011My1040ezFiling Back Taxes Online FreeTax Forms 1040 EzWhere To Do State Taxes Free Online1040ez 2010 FormIrs Tax Forms 20071040xform1040x Online2013 Irs 1040xIrs 2012 Tax Form 1040140xI Need The 1040x FormTax 1040ezFree Online 1040x FilingFree H&r Block Tax SoftwareHr Block Online TaxFreetax Com1040x Form InstructionsInstructions For 1040x

Preparing Form 1040x

Preparing form 1040x Index A Accelerated cost recovery system (ACRS):, ACRS Defined Alternate method, Alternate ACRS Method (Modified Straight Line Method) Classes of recovery property, Classes of Recovery Property Deduction, short tax year, ACRS Deduction in Short Tax Year Defined, ACRS Defined Dispositions, Early dispositions of ACRS property other than 15-, 18-, or 19-year real property. Preparing form 1040x Recovery periods, Recovery Periods Unadjusted basis, Unadjusted Basis B Basis: Adjusted, Adjusted basis. Preparing form 1040x Unadjusted, ACRS, Unadjusted Basis C Changing methods, How To Change Methods D Declining balance method, Declining Balance Method Deduction: ACRS, How To Figure the Deduction How to figure, How To Figure the Deduction Dispositions, Dispositions, Dispositions I Income forecast method, Income Forecast Method L Listed property:, Listed Property Defined 5% owner, 5% owner. Preparing form 1040x Computers, related equipment, Computers and Related Peripheral Equipment Defined, Listed Property Defined Entertainment use, Entertainment Use Leased, Leased Property Other transportation property, Other Property Used for Transportation Predominant use test, Predominant Use Test Qualified business use, Qualified Business Use Recordkeeping, What Records Must Be Kept, Adequate Records Related person, Related person. Preparing form 1040x Reporting on Form 4562, Reporting Information on Form 4562 Use by employee, Employees M Methods of figuring depreciation:, Income Forecast Method ACRS, How To Figure the Deduction Declining Balance, Declining Balance Method Income forecast, Income Forecast Method Straight line, Straight Line Method P Passenger automobile: Defined, Passenger Automobile Defined Predominant use test, applying, Applying the Predominant Use Test Property: ACRS, What Can and Cannot Be Depreciated Under ACRS Intangible, Intangible property. Preparing form 1040x R Recapture: Depreciation, Depreciation Recapture Excess depreciation, listed property, Recapture of excess depreciation. Preparing form 1040x Recordkeeping: For listed property, What Records Must Be Kept S Salvage value, Salvage Value Straight line method, Straight Line Method U Useful life, Useful Life V Videocassettes, Videocassettes. Preparing form 1040x Prev  Up     Home   More Online Publications
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Understanding Your CP123 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.


What you need to do

  • Read the notice carefully.
  • Compare the figures on the notice with your railroad retirement tax return.
  • Contact us within 30 days of the date of your notice if you disagree with the changes we made.
  • Correct the copy of your railroad retirement tax return that you kept for your records if you agree with our changes.
  • You don’t have to pay if you owe less than $1.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).
  • Call 1-800-829-FORM to have forms and publications mailed to you.

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. You can contact us at the number listed on your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice or respond in writing within 30 days of the date of the notice. If your response provides additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, update your records. No further action is required.

 


Tips for next year

Review your return for accuracy before mailing it to us.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Preparing Form 1040x

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