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

These Audit Techniques Guides (ATGs) help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns.

ATGs explain industry-specific examination techniques and include common, as well as, unique industry issues, business practices and terminology. Guidance is also provided on the examination of income, interview techniques and evaluation of evidence. So they may be helpful for business and tax planning purposes. To find out more about how these guides may be helpful to you, watch this short video.

Audit Techniques Guides are available here in Adobe PDF, or as Web pages, or both. The PDF versions must be viewed with the Acrobat Reader.

NOTE: These guides are current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of these documents, no guarantees are made concerning the technical accuracy after the publication date.


A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Aerospace Industry
Publication Date: 01/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating research credit in the aerospace industry. The guide focuses on the particular unique aspects of the industry and provides examiners tools and tests to utilize in evaluating and auditing research credit.


Air Transportation (PDF - 1.85MB)
Publication Date: 04/2008
Overview of excise tax paid for transportation of persons or property by air.


Architects and Landscape Architects (PDF - 378.27KB)
Publication Date:
08/2011
This audit technique guide (ATG) has been developed to provide guidance to taxpayers as well as to revenue agents and tax compliance officers conducting examinations in the architect and landscape architect service industries.


Art Galleries - Audit Technique Guide (PDF - 461KB)
Publication Date: 01/2012
This Audit Technique Guide (ATG) has been developed to provide guidance to taxpayers as well as to revenue agents and tax compliance officers conducting examinations of Art Galleries.


Attorneys Audit Technique Guide (PDF - 525.34KB)
Publication Date: 03/2011
The Attorneys Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is an attorney or an attorney firm and to provide tax related guidance to taxpayers and other professionals in this industry.


Business Consultants (PDF - 700KB)
Publication Date: 07/2011
The Business Consultants ATG now includes an income section that addresses the shifting or the assignment of income issue and the substance versus form issue an examiner may encounter when conducting an examination.


Capitalization v Repairs
Publication Date: 11/2010
The ATG provides techniques for reviewing and examining capitalization v repairs issues.


Cash Intensive Businesses
Publication Date: 04/2010
Businesses that have substantial cash transactions are included in the consolidated Cash Intensive Businesses Audit Techniques Guide. Some of these businesses include bail bonds, beauty shops, car washes, check cashing establishments, coin operated amusements, laundromats, scrap metal, some convenience stores and Taxicabs. Guidance is also provided on examination of income, interview techniques, and evaluation of evidence.


Child Care Provider (PDF - 220KB)
Publication Date: 3/30/2009
This Audit Techniques Guide will provide information on tax related issues pertaining to the child care providers industry. It provides guidance on accounting for income and deductions. Intended audiences are taxpayers, tax professionals and IRS examiners.


Coal Excise Tax (PDF - 471KB)
Publication Date: 05/2005
Provides excise tax agents with specific tools to examine issues relating to domestically produced coal.


Commercial Banking (PDF - 857KB)
Publication Date: 05/2001
Overview of the industry. Discusses potential issues and terminology unique to banking.


Conservation Easement (PDF - 926KB)
Publication Date: 11/2011
Audit Techniques Guide providing guidance on charitable contributions of conservation easements.


Construction Industry (PDF - 2.6MB)
Publication Date: 05/2009
Overview of the industry including a glossary. Discusses types of contracts; types of contractors; methods of accounting; and joint ventures. This updated guide includes the filing locations for Rev. Proc. 92-29 elections (Chpt 7); includes contractor square footage costs (Chpt. 11); and common errors in look-back interest filings (Chpt. 5). See also Examination and Closing Procedures Form 8697, Look-Back Interest, Publication Date: 05/2007, for general information regarding the application of Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts.


Continuation of Employee Healthcare Coverage (PDF - 360KB)
Publication Date: 03/2012
This audit techniques guide was developed to provide guidance to IRS employees and taxpayers concerning the Consolidated Omnibus Budget Reconciliation Act of 1985.


Cost Segregation
Publication Date: 01/14/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating cost segregation studies submitted by taxpayers in support of depreciation deductions. The guide is also beneficial for taxpayers and practitioners in preparing these studies.


Credit for Increasing Research Activities (i.e. Research Tax Credit) IRC § 41 (PDF -116KB)
Publication Date: 06/2005
This audit techniques guide sets forth the Research Credit Technical Advisors’ suggested guidelines for auditing research credit issues.


Excise Tax on Indoor Tanning Services (PDF - 469KB)
Publication Date: 12/2013

The Excise Tax on Indoor Tanning Services Audit Techniques Guide provides an overview of the indoor tanning tax and examination direction. Intended audiences are taxpayers, tax professionals and IRS examiners.


Executive Compensation - Fringe Benefits
Publication Date: 02/04/2005
Corporate executives often receive extraordinary fringe benefits that are not provided to other corporate employees. Any property or service that an executive receives in lieu of or in addition to regular taxable wages is a fringe benefit that may be subject to taxation.


Factoring of Receivables (PDF - 32KB)
Publication Date: 06/2006
This audit techniques guide focuses on a strategy in which multinational corporations use factoring of accounts receivable among related parties to avoid U.S. taxation by shifting income offshore and reducing U.S. income by deducting expenses related to the same income.


Farmers
Publication Date:
07/2006
The Farmers Audit Techniques Guide (ATG) focuses on developing highly trained examiners for the agricultural market segment. The Guide contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations. Some agricultural guides covered include cotton, raisin grapes, general livestock, livestock marketing/auction barns, grain, and tobacco.


Fishing Audit Technique Guide (PDF - 851KB)
Publication Date:
08/2011
This guide provides technical information and audit techniques for common issues in the fishing industry. The intended audience is fishermen, tax professionals and IRS examiners.


Foreign Insurance (PDF - 434KB)
Publication Date: 04/2008
This audit techniques guide was designed to assist the examiner in conducting audits where Excise Tax of Foreign Insurance transactions may be due.


Golden Parachute
Publication Date: 02/04/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating parachute examinations. The parachute examination can occur during the examination of either the corporation's or the individual's return.


Hardwood Timber Industry (PDF - 480KB)
Publication Date:
12/2012
This Industry Guide is intended for examiners conducting audits in the hardwood timber industry and as information for taxpayers and practitioners associated with the hardwood timber industry.


IC-DISC Audit Guide
Publication Date: 03/2012
This IC-DISC Audit Guide is intended to provide guidance to examiners who are auditing a Form 1120 IC-DISC and/or its related shareholder(s).


Inland Waterways (PDF - 607KB)
Publication Date: 12/2008
This audit techniques guide is intended to provide assistance to the examiner who is auditing a taxpayer for which the use of the Inland Waterways is an issue.


IRC 162(m) Salary Deduction Limitation
Publication Date: 02/04/2005
Every publicly held corporation maintains its executive compensation records differently. Likewise, every publicly held corporation maintains different methods for compensating its executives. As the examining agent, you must first learn the identity of the individual(s) within the corporation who are most familiar with how the executive compensation records are maintained.


IRC § 183: Activities Not Engaged in For Profit (PDF - 723KB)
Publication Date: 06/19/2009
This audit techniques guide (ATG) has been developed to provide guidance to Revenue Agents and Tax Compliance Officers in pursuing the application of IRC § 183, Activities Not Engaged in for Profit (sometimes referred to as the "hobby loss rule").


Lawsuits, Awards, and Settlements (PDF - 568 KB)
Publication Date: 05/2011
This guide focuses on taxability of lawsuits, awards and settlements.


Low-Income Housing Credit - Guide for Completing Form 8823 (PDF - 841 KB)
Publication Date: 01/2011
IRC 42, The Low-Income Housing Credit (LIHC) Program, is co-administered by the IRS and state housing credit agencies. As part of their administrative responsibilities, the agencies monitor the housing project for compliance with IRC 42 requirements and report any observed noncompliance to the IRS using Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition. This ATG provides state agencies with guidelines for evaluating taxpayer compliance and reporting noncompliance to the IRS.


Ministers (PDF - 243KB)
Publication Date: 04/23/2009
The Ministers Audit Techniques Guide is intended to provide guidance to the examiner who is auditing a taxpayer who is a minister and to provide tax related guidance to taxpayers and other professionals in this industry.


New Markets Tax Credit (PDF - 208KB)
Publication Date: 05/2010
The New Markets Tax Credit (NMTC) Program, enacted by Congress as part of the Community Renewal Tax Relief Act of 2000, is incorporated as section 45D of the Internal Revenue Code. This Code section permits individual and corporate taxpayers to receive a credit against federal income taxes for making Qualified Equity Investments (QEIs) in qualified community development entities (CDEs).


New Vehicle Dealership (PDF - 1.99 MB)
Publication Date: 1/2005
This guide will give you the key to a quick and competent closure of any new vehicle dealership examination which hinges on narrowing the scope of the examination to items that may prove productive.


Non-Qualified Deferred Compensation
Publication Date: 02/04/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating non-qualified deferred compensation. A nonqualified deferred compensation (NQDC) plan is any elective or nonelective plan, agreement, method, or arrangement between an employer and an employee (or service recipient and service provider) to pay the employee compensation some time in the future.


Obligations Not in Registered Form (PDF - 275KB)
Publication Date: 6/2006
Obligations Not in Registered Form


Obligations Not in Registered Form D (PDF - 84KB)
Publication Date: 06/2006
Obligations Not in Registered Form D


Oil and Gas Industry (PDF - 494KB)
Publication Date: 5/1996
Provides information on basic operations and common terminology. Includes reference to royalty owners and an introduction to financial products.


Ozone Depleting Chemicals (PDF - 412KB)
Publication Date: 9/2007
This is the audit techniques guide for Ozone Depleting Chemicals (ODC).


Partnerships
Publication Date: See Table of Contents for Publication/Revision Date of the Individual Chapters
The focus is on issues that fall within sections 701 through 761 of the Code (Subchapter K). Subchapter K deals primarily with the formation, operation, and termination of partnerships. Many issues arise during the initial or final year of the partnership.


Passive Activity Losses (PDF - 3437 KB)
Publication Date: 02/2005
Provides examiners with specific guidance on potential audit issues, issue identification and lead sheets and other job aids.


Placer Mining (PDF - 181KB)
Publication Date: 7/1999
Provides guidelines for the examination of taxpayers in this industry. Focuses on small mining operations represented as sole proprietorships on Schedule C, but can be adapted for partnership and corporate returns.


The Port Project (PDF - 282KB)
Publication Date: 8/1995
Provides examiners assistance in auditing industries related to coastal and inland waterways.


Reforestation Industry (PDF - 120KB)
Publication Date: 8/1995
Overview of the industry. Discusses some issues that may be encountered - including employment taxes; poor accounting records; etc.


Rehabilitation Tax Credit (PDF - 353KB)
Publication Date: 12/2002
Provides examiners with audit aids (i.e. issue checksheet, pro forma Information Document Request, and standardized audit reports, etc.) which assist in identifying and addressing common rehab tax credit issues.


Research Credit Claims: Credit for Increasing Research Activities § 41
Publication Date: See table of contents for publication/revision date for the individual chapters, exhibits, and letters & forms. This guide provides guidance on the handling and evaluation of research credit claims.


Retail Industry (PDF 785KB)
Publication Date: 2/2009
Overview of the Retail Industry.


Sections 48A and 48B - Advanced Coal and Gasification Project Credits
Publication Date: 5/2009
Section 46 provides that the amount of investment credit for purposes of § 38 for any taxable year is the sum of the credits listed in § 46. Section 1307(a) of the Energy Tax Incentives Act of 2005, Pub. L. 109-58, 119 Stat. 594 (August 8, 2005), amended § 46 to add two new credits to that list: The qualifying advanced coal project credit, (section 48A) and the qualifying gasification project credit, (section 48B).


Split Dollar Life Insurance
Publication Date: 03/07/2005
Split-dollar life insurance arrangements can be a key feature of executive compensation packages. Over the years, the Service has provided limited guidance regarding the taxation of these arrangements. Beginning in 2001, transitional guidance on the valuation of split-dollar life insurance arrangements was provided in the form of notices and proposed regulations in anticipation of final regulations.


Stock Based Compensation
Publication Date: 02/04/2005
The Service has prepared a comprehensive audit techniques guide to assist examiners in evaluating stock-based compensation. Stock-based compensation generally consists of either the transferring of stock or the issuance of stock options to an employee or independent contractor.


Structured Settlement Factoring (PDF - 282KB)
Publication Date: 11/2006
Structured Settlement Factoring


Timber Casualty Loss (PDF - 611KB)
Publication Date: 04/2011
The purpose of this Audit Technique Guide is to provide guidance on conducting income tax examinations with a Timber Casualty Loss.


Veterinary Medicine (PDF - 495KB)
Publication Date: 4/2005
Overview of industry includes discussion of types of business entities (especially personal service corporation); cash vs. accrual method of accounting; and inventory vs. supplies.


Wine Industry ATG (PDF - 354KB)
Publication Date: 05/2011
The Wine Industry Audit Technique Guide is designed to assist examiners in their compliance reviews of both winery and vineyard operations.


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