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Tax Form 1040x

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Tax Form 1040x

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

Tax form 1040x Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Tax form 1040x Tax questions. Tax form 1040x Useful Items - You may want to see: Reminders Future developments. Tax form 1040x  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. Tax form 1040x irs. Tax form 1040x gov/pub536. Tax form 1040x Photographs of missing children. Tax form 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax form 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax form 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax form 1040x Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). Tax form 1040x An NOL year is the year in which an NOL occurs. Tax form 1040x You can use an NOL by deducting it from your income in another year or years. Tax form 1040x What this publication covers. Tax form 1040x   This publication discusses NOLs for individuals, estates, and trusts. Tax form 1040x It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. Tax form 1040x To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. Tax form 1040x A loss from operating a business is the most common reason for an NOL. Tax form 1040x Partnerships and S corporations generally cannot use an NOL. Tax form 1040x However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. Tax form 1040x Keeping records. Tax form 1040x   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. Tax form 1040x    You should attach all required documents to the Form 1045 or Form 1040X. Tax form 1040x For details, see the instructions for Form 1045 or Form 1040X. Tax form 1040x What is not covered in this publication?   The following topics are not covered in this publication. Tax form 1040x Bankruptcies. Tax form 1040x See Publication 908, Bankruptcy Tax Guide. Tax form 1040x NOLs of corporations. Tax form 1040x See Publication 542, Corporations. Tax form 1040x Section references. Tax form 1040x   Section references are to the Internal Revenue Code unless otherwise noted. Tax form 1040x Comments and suggestions. Tax form 1040x   We welcome your comments about this publication and your suggestions for future editions. Tax form 1040x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax form 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax form 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax form 1040x   You can send your comments from www. Tax form 1040x irs. Tax form 1040x gov/formspubs/. Tax form 1040x Click on “More Information. Tax form 1040x ” and then on “Comment on Tax Forms and Publications. Tax form 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax form 1040x Ordering forms and publications. Tax form 1040x   Visit www. Tax form 1040x irs. Tax form 1040x gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax form 1040x Internal Revenue Service 1201 N. Tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax form 1040x   If you have a tax question, check the information available on IRS. Tax form 1040x gov or call 1-800-829-1040. Tax form 1040x We cannot answer tax questions sent to either of the above addresses. Tax form 1040x Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. Tax form 1040x S. Tax form 1040x Individual Income Tax Return 1045 Application for Tentative Refund   See How To Get Tax Help near the end of this publication for information about getting these forms. Tax form 1040x Prev  Up  Next   Home   More Online Publications