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Understanding your CP22E Notice

As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice and audit report carefully ― these will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you've information relevant to your audit that we've not already considered and you've not already paid your bill in full, you may request an Audit Reconsideration. Refer to Publication 3598, What You Should Know About the Audit Reconsideration Process for additional information.

If you've already paid the amount due in full, you must file a formal claim using Form 1040X, Amended U.S. Individual Income Tax Return.

If you don't have additional information to provide, but you disagree with the results of your audit, you may appeal your case to the Appeals Office of the IRS. Refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree for additional information.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can’t pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

The changes you have proposed are the result of actions by my spouse that I knew nothing about. Am I responsible for paying this bill?
You may qualify for innocent spouse relief. To request relief, you must file Form 8857, Request for Innocent Spouse Relief no later than 2 years after the date on which the IRS first attempted to collect the tax from you. Refer to Publication 971, Innocent Spouse Relief for additional information.

 

Page Last Reviewed or Updated: 03-Mar-2014

The Filing State Taxes Only

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