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2010 Tax Form 1040x

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2010 Tax Form 1040x

2010 tax form 1040x 2. 2010 tax form 1040x   Entertainment Table of Contents Directly-Related Test Associated TestMeetings at conventions. 2010 tax form 1040x 50% LimitExceptions to the 50% Limit What Entertainment Expenses Are Deductible?A meal as a form of entertainment. 2010 tax form 1040x Deduction may depend on your type of business. 2010 tax form 1040x Exception for events that benefit charitable organizations. 2010 tax form 1040x Food and beverages in skybox seats. 2010 tax form 1040x What Entertainment Expenses Are Not Deductible?Out-of-pocket expenses. 2010 tax form 1040x You may be able to deduct business-related entertainment expenses you have for entertaining a client, customer, or employee. 2010 tax form 1040x The rules and definitions are summarized in Table 2-1 . 2010 tax form 1040x You can deduct entertainment expenses only if they are both ordinary and necessary and meet one of the following tests. 2010 tax form 1040x Directly-related test. 2010 tax form 1040x Associated test. 2010 tax form 1040x Both of these tests are explained later. 2010 tax form 1040x An ordinary expense is one that is common and accepted in your trade or business. 2010 tax form 1040x A necessary expense is one that is helpful and appropriate for your business. 2010 tax form 1040x An expense does not have to be required to be considered necessary. 2010 tax form 1040x The amount you can deduct for entertainment expenses may be limited. 2010 tax form 1040x Generally, you can deduct only 50% of your unreimbursed entertainment expenses. 2010 tax form 1040x This limit is discussed later under 50% Limit. 2010 tax form 1040x Directly-Related Test To meet the directly-related test for entertainment expenses (including entertainment-related meals), you must show that: The main purpose of the combined business and entertainment was the active conduct of business, You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit at some future time. 2010 tax form 1040x Business is generally not considered to be the main purpose when business and entertainment are combined on hunting or fishing trips, or on yachts or other pleasure boats. 2010 tax form 1040x Even if you show that business was the main purpose, you generally cannot deduct the expenses for the use of an entertainment facility. 2010 tax form 1040x See Entertainment facilities under What Entertainment Expenses Are Not Deductible? later in this chapter. 2010 tax form 1040x You must consider all the facts, including the nature of the business transacted and the reasons for conducting business during the entertainment. 2010 tax form 1040x It is not necessary to devote more time to business than to entertainment. 2010 tax form 1040x However, if the business discussion is only incidental to the entertainment, the entertainment expenses do not meet the directly-related test. 2010 tax form 1040x Table 2-1. 2010 tax form 1040x When Are Entertainment Expenses Deductible? General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. 2010 tax form 1040x Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. 2010 tax form 1040x An ordinary expense is one that is common and accepted in your trade or business. 2010 tax form 1040x A necessary expense is one that is helpful and appropriate. 2010 tax form 1040x Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. 2010 tax form 1040x   Associated test Entertainment is associated with your trade or business, and Entertainment is directly before or after a substantial business discussion. 2010 tax form 1040x Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. 2010 tax form 1040x You cannot deduct expenses that are lavish or extravagant under the circumstances. 2010 tax form 1040x You generally can deduct only 50% of your unreimbursed entertainment expenses (see 50% Limit ). 2010 tax form 1040x You do not have to show that business income or other business benefit actually resulted from each entertainment expense. 2010 tax form 1040x Clear business setting. 2010 tax form 1040x   If the entertainment takes place in a clear business setting and is for your business or work, the expenses are considered directly related to your business or work. 2010 tax form 1040x The following situations are examples of entertainment in a clear business setting. 2010 tax form 1040x Entertainment in a hospitality room at a convention where business goodwill is created through the display or discussion of business products. 2010 tax form 1040x Entertainment that is mainly a price rebate on the sale of your products (such as a restaurant owner providing an occasional free meal to a loyal customer). 2010 tax form 1040x Entertainment of a clear business nature occurring under circumstances where there is no meaningful personal or social relationship between you and the persons entertained. 2010 tax form 1040x An example is entertainment of business and civic leaders at the opening of a new hotel or play when the purpose is to get business publicity rather than to create or maintain the goodwill of the persons entertained. 2010 tax form 1040x Expenses not considered directly related. 2010 tax form 1040x   Entertainment expenses generally are not considered directly related if you are not there or in situations where there are substantial distractions that generally prevent you from actively conducting business. 2010 tax form 1040x The following are examples of situations where there are substantial distractions. 2010 tax form 1040x A meeting or discussion at a nightclub, theater, or sporting event. 2010 tax form 1040x A meeting or discussion during what is essentially a social gathering, such as a cocktail party. 2010 tax form 1040x A meeting with a group that includes persons who are not business associates at places such as cocktail lounges, country clubs, golf clubs, athletic clubs, or vacation resorts. 2010 tax form 1040x Associated Test Even if your expenses do not meet the directly-related test, they may meet the associated test. 2010 tax form 1040x To meet the associated test for entertainment expenses (including entertainment-related meals), you must show that the entertainment is: Associated with the active conduct of your trade or business, and Directly before or after a substantial business discussion (defined later). 2010 tax form 1040x Associated with trade or business. 2010 tax form 1040x   Generally, an expense is associated with the active conduct of your trade or business if you can show that you had a clear business purpose for having the expense. 2010 tax form 1040x The purpose may be to get new business or to encourage the continuation of an existing business relationship. 2010 tax form 1040x Substantial business discussion. 2010 tax form 1040x   Whether a business discussion is substantial depends on the facts of each case. 2010 tax form 1040x A business discussion will not be considered substantial unless you can show that you actively engaged in the discussion, meeting, negotiation, or other business transaction to get income or some other specific business benefit. 2010 tax form 1040x   The meeting does not have to be for any specified length of time, but you must show that the business discussion was substantial in relation to the meal or entertainment. 2010 tax form 1040x It is not necessary that you devote more time to business than to entertainment. 2010 tax form 1040x You do not have to discuss business during the meal or entertainment. 2010 tax form 1040x Meetings at conventions. 2010 tax form 1040x   You are considered to have a substantial business discussion if you attend meetings at a convention or similar event, or at a trade or business meeting sponsored and conducted by a business or professional organization. 2010 tax form 1040x However, your reason for attending the convention or meeting must be to further your trade or business. 2010 tax form 1040x The organization that sponsors the convention or meeting must schedule a program of business activities that is the main activity of the convention or meeting. 2010 tax form 1040x Directly before or after business discussion. 2010 tax form 1040x   If the entertainment is held on the same day as the business discussion, it is considered to be held directly before or after the business discussion. 2010 tax form 1040x   If the entertainment and the business discussion are not held on the same day, you must consider the facts of each case to see if the associated test is met. 2010 tax form 1040x Among the facts to consider are the place, date, and duration of the business discussion. 2010 tax form 1040x If you or your business associates are from out of town, you must also consider the dates of arrival and departure, and the reasons the entertainment and the discussion did not take place on the same day. 2010 tax form 1040x Example. 2010 tax form 1040x A group of business associates comes from out of town to your place of business to hold a substantial business discussion. 2010 tax form 1040x If you entertain those business guests on the evening before the business discussion, or on the evening of the day following the business discussion, the entertainment generally is considered to be held directly before or after the discussion. 2010 tax form 1040x The expense meets the associated test. 2010 tax form 1040x 50% Limit In general, you can deduct only 50% of your business-related meal and entertainment expenses. 2010 tax form 1040x (If you are subject to the Department of Transportation's “hours of service” limits, you can deduct 80% of your business-related meal and entertainment expenses. 2010 tax form 1040x See Individuals subject to “hours of service” limits , later. 2010 tax form 1040x ) The 50% limit applies to employees or their employers, and to self-employed persons (including independent contractors) or their clients, depending on whether the expenses are reimbursed. 2010 tax form 1040x Figure A summarizes the general rules explained in this section. 2010 tax form 1040x The 50% limit applies to business meals or entertainment expenses you have while: Traveling away from home (whether eating alone or with others) on business, Entertaining customers at your place of business, a restaurant, or other location, or Attending a business convention or reception, business meeting, or business luncheon at a club. 2010 tax form 1040x Included expenses. 2010 tax form 1040x   Expenses subject to the 50% limit include: Taxes and tips relating to a business meal or entertainment activity, Cover charges for admission to a nightclub, Rent paid for a room in which you hold a dinner or cocktail party, and Amounts paid for parking at a sports arena. 2010 tax form 1040x However, the cost of transportation to and from a business meal or a business-related entertainment activity is not subject to the 50% limit. 2010 tax form 1040x Figure A. 2010 tax form 1040x Does the 50% Limit Apply to Your Expenses? There are exceptions to these rules. 2010 tax form 1040x See Exceptions to the 50% Limit . 2010 tax form 1040x Please click here for the text description of the image. 2010 tax form 1040x Figure A. 2010 tax form 1040x Does the 50% limit apply to Your Expenses?TAs for Figure A are: Notice 87-23; Form 2106 instructions Application of 50% limit. 2010 tax form 1040x   The 50% limit on meal and entertainment expenses applies if the expense is otherwise deductible and is not covered by one of the exceptions discussed later. 2010 tax form 1040x   The 50% limit also applies to certain meal and entertainment expenses that are not business related. 2010 tax form 1040x It applies to meal and entertainment expenses you have for the production of income, including rental or royalty income. 2010 tax form 1040x It also applies to the cost of meals included in deductible educational expenses. 2010 tax form 1040x When to apply the 50% limit. 2010 tax form 1040x   You apply the 50% limit after determining the amount that would otherwise qualify for a deduction. 2010 tax form 1040x You first have to determine the amount of meal and entertainment expenses that would be deductible under the other rules discussed in this publication. 2010 tax form 1040x Example 1. 2010 tax form 1040x You spend $200 for a business-related meal. 2010 tax form 1040x If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. 2010 tax form 1040x Your deduction cannot be more than $45 (50% × $90). 2010 tax form 1040x Example 2. 2010 tax form 1040x You purchase two tickets to a concert and give them to a client. 2010 tax form 1040x You purchased the tickets through a ticket agent. 2010 tax form 1040x You paid $200 for the two tickets, which had a face value of $80 each ($160 total). 2010 tax form 1040x Your deduction cannot be more than $80 (50% × $160). 2010 tax form 1040x Exceptions to the 50% Limit Generally, business-related meal and entertainment expenses are subject to the 50% limit. 2010 tax form 1040x Figure A can help you determine if the 50% limit applies to you. 2010 tax form 1040x Expenses not subject to 50% limit. 2010 tax form 1040x   Your meal or entertainment expense is not subject to the 50% limit if the expense meets one of the following exceptions. 2010 tax form 1040x 1 - Employee's reimbursed expenses. 2010 tax form 1040x   If you are an employee, you are not subject to the 50% limit on expenses for which your employer reimburses you under an accountable plan. 2010 tax form 1040x Accountable plans are discussed in chapter 6. 2010 tax form 1040x 2 - Self-employed. 2010 tax form 1040x   If you are self-employed, your deductible meal and entertainment expenses are not subject to the 50% limit if all of the following requirements are met. 2010 tax form 1040x You have these expenses as an independent contractor. 2010 tax form 1040x Your customer or client reimburses you or gives you an allowance for these expenses in connection with services you perform. 2010 tax form 1040x You provide adequate records of these expenses to your customer or client. 2010 tax form 1040x (See chapter 5 . 2010 tax form 1040x )   In this case, your client or customer is subject to the 50% limit on the expenses. 2010 tax form 1040x Example. 2010 tax form 1040x You are a self-employed attorney who adequately accounts for meal and entertainment expenses to a client who reimburses you for these expenses. 2010 tax form 1040x You are not subject to the directly-related or associated test, nor are you subject to the 50% limit. 2010 tax form 1040x If the client can deduct the expenses, the client is subject to the 50% limit. 2010 tax form 1040x If you (as an independent contractor) have expenses for meals and entertainment related to providing services for a client but do not adequately account for and seek reimbursement from the client for those expenses, you are subject to the directly-related or associated test and to the 50% limit. 2010 tax form 1040x 3 - Advertising expenses. 2010 tax form 1040x   You are not subject to the 50% limit if you provide meals, entertainment, or recreational facilities to the general public as a means of advertising or promoting goodwill in the community. 2010 tax form 1040x For example, neither the expense of sponsoring a television or radio show nor the expense of distributing free food and beverages to the general public is subject to the 50% limit. 2010 tax form 1040x 4 - Sale of meals or entertainment. 2010 tax form 1040x   You are not subject to the 50% limit if you actually sell meals, entertainment, goods and services, or use of facilities to the public. 2010 tax form 1040x For example, if you run a nightclub, your expense for the entertainment you furnish to your customers, such as a floor show, is not subject to the 50% limit. 2010 tax form 1040x 5 - Charitable sports event. 2010 tax form 1040x   You are not subject to the 50% limit if you pay for a package deal that includes a ticket to a qualified charitable sports event. 2010 tax form 1040x For the conditions the sports event must meet, see Exception for events that benefit charitable organizations under What Entertainment Expenses Are Deductible?, later. 2010 tax form 1040x Individuals subject to “hours of service” limits. 2010 tax form 1040x   You can deduct a higher percentage of your meal expenses while traveling away from your tax home if the meals take place during or incident to any period subject to the Department of Transportation's “hours of service” limits. 2010 tax form 1040x The percentage is 80%. 2010 tax form 1040x   Individuals subject to the Department of Transportation's “hours of service” limits include the following persons. 2010 tax form 1040x Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. 2010 tax form 1040x Interstate truck operators and bus drivers who are under Department of Transportation regulations. 2010 tax form 1040x Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. 2010 tax form 1040x Certain merchant mariners who are under Coast Guard regulations. 2010 tax form 1040x What Entertainment Expenses Are Deductible? This section explains different types of entertainment expenses you may be able to deduct. 2010 tax form 1040x Entertainment. 2010 tax form 1040x   Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation. 2010 tax form 1040x Examples include entertaining guests at nightclubs; at social, athletic, and sporting clubs; at theaters; at sporting events; on yachts; or on hunting, fishing, vacation, and similar trips. 2010 tax form 1040x   Entertainment also may include meeting personal, living, or family needs of individuals, such as providing meals, a hotel suite, or a car to customers or their families. 2010 tax form 1040x A meal as a form of entertainment. 2010 tax form 1040x   Entertainment includes the cost of a meal you provide to a customer or client, whether the meal is a part of other entertainment or by itself. 2010 tax form 1040x A meal expense includes the cost of food, beverages, taxes, and tips for the meal. 2010 tax form 1040x To deduct an entertainment-related meal, you or your employee must be present when the food or beverages are provided. 2010 tax form 1040x    You cannot claim the cost of your meal both as an entertainment expense and as a travel expense. 2010 tax form 1040x    Meals sold in the normal course of your business are not considered entertainment. 2010 tax form 1040x Deduction may depend on your type of business. 2010 tax form 1040x   Your kind of business may determine if a particular activity is considered entertainment. 2010 tax form 1040x For example, if you are a dress designer and have a fashion show to introduce your new designs to store buyers, the show generally is not considered entertainment. 2010 tax form 1040x This is because fashion shows are typical in your business. 2010 tax form 1040x But, if you are an appliance distributor and hold a fashion show for the spouses of your retailers, the show generally is considered entertainment. 2010 tax form 1040x Separating costs. 2010 tax form 1040x   If you have one expense that includes the costs of entertainment and other services (such as lodging or transportation), you must allocate that expense between the cost of entertainment and the cost of other services. 2010 tax form 1040x You must have a reasonable basis for making this allocation. 2010 tax form 1040x For example, you must allocate your expenses if a hotel includes entertainment in its lounge on the same bill with your room charge. 2010 tax form 1040x Taking turns paying for meals or entertainment. 2010 tax form 1040x   If a group of business acquaintances takes turns picking up each others' meal or entertainment checks primarily for personal reasons, without regard to whether any business purposes are served, no member of the group can deduct any part of the expense. 2010 tax form 1040x Lavish or extravagant expenses. 2010 tax form 1040x   You cannot deduct expenses for entertainment that are lavish or extravagant. 2010 tax form 1040x An expense is not considered lavish or extravagant if it is reasonable considering the facts and circumstances. 2010 tax form 1040x Expenses will not be disallowed just because they are more than a fixed dollar amount or take place at deluxe restaurants, hotels, nightclubs, or resorts. 2010 tax form 1040x Allocating between business and nonbusiness. 2010 tax form 1040x   If you entertain business and nonbusiness individuals at the same event, you must divide your entertainment expenses between business and nonbusiness. 2010 tax form 1040x You can deduct only the business part. 2010 tax form 1040x If you cannot establish the part of the expense for each person participating, allocate the expense to each participant on a pro rata basis. 2010 tax form 1040x Example. 2010 tax form 1040x You entertain a group of individuals that includes yourself, three business prospects, and seven social guests. 2010 tax form 1040x Only 4/11 of the expense qualifies as a business entertainment expense. 2010 tax form 1040x You cannot deduct the expenses for the seven social guests because those costs are nonbusiness expenses. 2010 tax form 1040x Trade association meetings. 2010 tax form 1040x   You can deduct entertainment expenses that are directly related to and necessary for attending business meetings or conventions of certain exempt organizations if the expenses of your attendance are related to your active trade or business. 2010 tax form 1040x These organizations include business leagues, chambers of commerce, real estate boards, trade associations, and professional associations. 2010 tax form 1040x Entertainment tickets. 2010 tax form 1040x   Generally, you cannot deduct more than the face value of an entertainment ticket, even if you paid a higher price. 2010 tax form 1040x For example, you cannot deduct service fees you pay to ticket agencies or brokers or any amount over the face value of the tickets you pay to scalpers. 2010 tax form 1040x Exception for events that benefit charitable organizations. 2010 tax form 1040x   Different rules apply when the cost of a ticket to a sports event benefits a charitable organization. 2010 tax form 1040x You can take into account the full cost you pay for the ticket, even if it is more than the face value, if all of the following conditions apply. 2010 tax form 1040x The event's main purpose is to benefit a qualified charitable organization. 2010 tax form 1040x The entire net proceeds go to the charity. 2010 tax form 1040x The event uses volunteers to perform substantially all the event's work. 2010 tax form 1040x    The 50% limit on entertainment does not apply to any expense for a package deal that includes a ticket to such a charitable sports event. 2010 tax form 1040x Example 1. 2010 tax form 1040x You purchase tickets to a golf tournament organized by the local volunteer fire company. 2010 tax form 1040x All net proceeds will be used to buy new fire equipment. 2010 tax form 1040x The volunteers will run the tournament. 2010 tax form 1040x You can deduct the entire cost of the tickets as a business expense if they otherwise qualify as an entertainment expense. 2010 tax form 1040x Example 2. 2010 tax form 1040x You purchase tickets to a college football game through a ticket broker. 2010 tax form 1040x After having a business discussion, you take a client to the game. 2010 tax form 1040x Net proceeds from the game go to colleges that qualify as charitable organizations. 2010 tax form 1040x However, since the colleges also pay individuals to perform services, such as coaching and recruiting, you can only use the face value of the tickets in determining your business deduction. 2010 tax form 1040x Skyboxes and other private luxury boxes. 2010 tax form 1040x   If you rent a skybox or other private luxury box for more than one event at the same sports arena, you generally cannot deduct more than the price of a nonluxury box seat ticket. 2010 tax form 1040x   To determine whether a skybox has been rented for more than one event, count each game or other performance as one event. 2010 tax form 1040x For example, renting a skybox for a series of playoff games is considered renting it for more than one event. 2010 tax form 1040x All skyboxes you rent in the same arena, along with any rentals by related parties, are considered in making this determination. 2010 tax form 1040x   Related parties include: Family members (spouses, ancestors, and lineal descendants), Parties who have made a reciprocal arrangement involving the sharing of skyboxes, Related corporations, A partnership and its principal partners, and A corporation and a partnership with common ownership. 2010 tax form 1040x Example. 2010 tax form 1040x You pay $3,000 to rent a 10-seat skybox at Team Stadium for three baseball games. 2010 tax form 1040x The cost of regular nonluxury box seats at each event is $30 a seat. 2010 tax form 1040x You can deduct (subject to the 50% limit) $900 ((10 seats × $30 each) × 3 events). 2010 tax form 1040x Food and beverages in skybox seats. 2010 tax form 1040x   If expenses for food and beverages are separately stated, you can deduct these expenses in addition to the amounts allowable for the skybox, subject to the requirements and limits that apply. 2010 tax form 1040x The amounts separately stated for food and beverages must be reasonable. 2010 tax form 1040x You cannot inflate the charges for food and beverages to avoid the limited deduction for skybox rentals. 2010 tax form 1040x What Entertainment Expenses Are Not Deductible? This section explains different types of entertainment expenses you generally may not be able to deduct. 2010 tax form 1040x Club dues and membership fees. 2010 tax form 1040x   You cannot deduct dues (including initiation fees) for membership in any club organized for: Business, Pleasure, Recreation, or Other social purpose. 2010 tax form 1040x This rule applies to any membership organization if one of its principal purposes is either: To conduct entertainment activities for members or their guests, or To provide members or their guests with access to entertainment facilities, discussed later. 2010 tax form 1040x   The purposes and activities of a club, not its name, will determine whether or not you can deduct the dues. 2010 tax form 1040x You cannot deduct dues paid to: Country clubs, Golf and athletic clubs, Airline clubs, Hotel clubs, and Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. 2010 tax form 1040x Entertainment facilities. 2010 tax form 1040x   Generally, you cannot deduct any expense for the use of an entertainment facility. 2010 tax form 1040x This includes expenses for depreciation and operating costs such as rent, utilities, maintenance, and protection. 2010 tax form 1040x   An entertainment facility is any property you own, rent, or use for entertainment. 2010 tax form 1040x Examples include a yacht, hunting lodge, fishing camp, swimming pool, tennis court, bowling alley, car, airplane, apartment, hotel suite, or home in a vacation resort. 2010 tax form 1040x Out-of-pocket expenses. 2010 tax form 1040x   You can deduct out-of-pocket expenses, such as for food and beverages, catering, gas, and fishing bait, that you provided during entertainment at a facility. 2010 tax form 1040x These are not expenses for the use of an entertainment facility. 2010 tax form 1040x However, these expenses are subject to the directly-related and associated tests and to the 50% limit , all discussed earlier. 2010 tax form 1040x Expenses for spouses. 2010 tax form 1040x   You generally cannot deduct the cost of entertainment for your spouse or for the spouse of a customer. 2010 tax form 1040x However, you can deduct these costs if you can show you had a clear business purpose, rather than a personal or social purpose, for providing the entertainment. 2010 tax form 1040x Example. 2010 tax form 1040x You entertain a customer. 2010 tax form 1040x The cost is an ordinary and necessary business expense and is allowed under the entertainment rules. 2010 tax form 1040x The customer's spouse joins you because it is impractical to entertain the customer without the spouse. 2010 tax form 1040x You can deduct the cost of entertaining the customer's spouse. 2010 tax form 1040x If your spouse joins the party because the customer's spouse is present, the cost of the entertainment for your spouse is also deductible. 2010 tax form 1040x Gift or entertainment. 2010 tax form 1040x   Any item that might be considered either a gift or entertainment generally will be considered entertainment. 2010 tax form 1040x However, if you give a customer packaged food or beverages that you intend the customer to use at a later date, treat it as a gift. 2010 tax form 1040x   If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. 2010 tax form 1040x You can treat the tickets as either a gift or entertainment, whichever is to your advantage. 2010 tax form 1040x   You can change your treatment of the tickets at a later date by filing an amended return. 2010 tax form 1040x Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 2010 tax form 1040x   If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. 2010 tax form 1040x You cannot choose, in this case, to treat the tickets as a gift. 2010 tax form 1040x Prev  Up  Next   Home   More Online Publications
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The 2010 Tax Form 1040x

2010 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. 2010 tax form 1040x Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2010 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. 2010 tax form 1040x 7701-3. 2010 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. 2010 tax form 1040x Check your state's requirements and the federal tax regulations for further information. 2010 tax form 1040x Classification of an LLC Default classification rules. 2010 tax form 1040x   An LLC with at least two members is classified as a partnership for federal income tax purposes. 2010 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). 2010 tax form 1040x Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. 2010 tax form 1040x Elected classification. 2010 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. 2010 tax form 1040x After an LLC has determined its federal tax classification, it can later elect to change that classification. 2010 tax form 1040x For details, see Subsequent Elections, later. 2010 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. 2010 tax form 1040x S. 2010 tax form 1040x Return of Partnership Income. 2010 tax form 1040x Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. 2010 tax form 1040x For certain purposes, members of an LLC are treated as limited partners in a limited partnership. 2010 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. 2010 tax form 1040x 469-5T(e)). 2010 tax form 1040x See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. 2010 tax form 1040x Member manager. 2010 tax form 1040x   Only a member manager of an LLC can sign the partnership tax return. 2010 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. 2010 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. 2010 tax form 1040x If there are no elected or designated member managers, each owner is treated as a member manager. 2010 tax form 1040x Change in default classification. 2010 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. 2010 tax form 1040x 7701-3(f)(2). 2010 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. 2010 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. 2010 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. 2010 tax form 1040x Example 1. 2010 tax form 1040x Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. 2010 tax form 1040x Each holds an equal membership interest. 2010 tax form 1040x The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2010 tax form 1040x Ethel sells her entire interest in the LLC to Francis for $10,000. 2010 tax form 1040x After the sale, the business is continued by the LLC, which is owned solely by Francis. 2010 tax form 1040x No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2010 tax form 1040x The partnership terminates when Francis buys Ethel's entire interest. 2010 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. 2010 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. 2010 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. 2010 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. 2010 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). 2010 tax form 1040x See Partnership Distributions in Publication 541. 2010 tax form 1040x Example 2. 2010 tax form 1040x George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. 2010 tax form 1040x Each holds an equal membership interest. 2010 tax form 1040x The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2010 tax form 1040x George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. 2010 tax form 1040x After the sale, the business is continued by the LLC, which is owned solely by Ian. 2010 tax form 1040x No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2010 tax form 1040x The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. 2010 tax form 1040x George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. 2010 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. 2010 tax form 1040x Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. 2010 tax form 1040x   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. 2010 tax form 1040x R. 2010 tax form 1040x B. 2010 tax form 1040x 6. 2010 tax form 1040x You can find Revenue Ruling 99-6 at www. 2010 tax form 1040x irs. 2010 tax form 1040x gov/pub/irs-irbs/irb99-06. 2010 tax form 1040x pdf. 2010 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. 2010 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. 2010 tax form 1040x Employment tax and certain excise taxes. 2010 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. 2010 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. 2010 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. 2010 tax form 1040x See the employment and excise tax returns for more information. 2010 tax form 1040x Self-employment tax rule for disregarded entity LLCs. 2010 tax form 1040x   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. 2010 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. 2010 tax form 1040x Example 3. 2010 tax form 1040x LLC is a disregarded entity owned by Irene. 2010 tax form 1040x LLC has three employees (Kent, Patricia, and Tex) and pays wages. 2010 tax form 1040x LLC is treated as an entity separate from its owner for purposes of employment taxes. 2010 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. 2010 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. 2010 tax form 1040x Irene is self-employed for purposes of the self-employment tax. 2010 tax form 1040x Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. 2010 tax form 1040x Irene is not an employee of LLC for purposes of employment taxes. 2010 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. 2010 tax form 1040x Irene will figure the tax due on her net earnings from self-employment on Schedule SE. 2010 tax form 1040x Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. 2010 tax form 1040x Taxpayer identification number. 2010 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. 2010 tax form 1040x This includes all information returns and reporting related to income tax. 2010 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. 2010 tax form 1040x   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. 2010 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). 2010 tax form 1040x See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. 2010 tax form 1040x Change in default classification. 2010 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. 2010 tax form 1040x 7701-3(f)(2). 2010 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. 2010 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. 2010 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. 2010 tax form 1040x Example 4. 2010 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. 2010 tax form 1040x Alain does not contribute any portion of the $5,000 to the LLC. 2010 tax form 1040x Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. 2010 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. 2010 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. 2010 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. 2010 tax form 1040x Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. 2010 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. 2010 tax form 1040x Example 5. 2010 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. 2010 tax form 1040x The LLC uses all of the contributed cash in its business. 2010 tax form 1040x Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. 2010 tax form 1040x The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. 2010 tax form 1040x Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. 2010 tax form 1040x Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. 2010 tax form 1040x Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. 2010 tax form 1040x   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. 2010 tax form 1040x R. 2010 tax form 1040x B. 2010 tax form 1040x 8. 2010 tax form 1040x You can find Revenue Ruling 99-5 at www. 2010 tax form 1040x irs. 2010 tax form 1040x gov/pub/irs-irbs/irb99-06. 2010 tax form 1040x pdf. 2010 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. 2010 tax form 1040x File Form 8832, Entity Classification Election, to elect classification as a C corporation. 2010 tax form 1040x File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. 2010 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. 2010 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. 2010 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. 2010 tax form 1040x Example 6. 2010 tax form 1040x Classification as a corporation without an S election. 2010 tax form 1040x Wanda and Sylvester are members of an LLC. 2010 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. 2010 tax form 1040x The LLC must file Form 8832. 2010 tax form 1040x Example 7. 2010 tax form 1040x Classification as a corporation with an S election. 2010 tax form 1040x Evelyn and Carol are members of an LLC. 2010 tax form 1040x They agree that the LLC should be classified as an S corporation. 2010 tax form 1040x The LLC must file Form 2553 instead of Form 8832. 2010 tax form 1040x If the LLC is classified as a corporation, it must file a corporation income tax return. 2010 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). 2010 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. 2010 tax form 1040x Corporations generally file either: Form 1120, U. 2010 tax form 1040x S. 2010 tax form 1040x Corporation Income Tax Return; or Form 1120S, U. 2010 tax form 1040x S. 2010 tax form 1040x Income Tax Return for an S Corporation. 2010 tax form 1040x For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. 2010 tax form 1040x For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. 2010 tax form 1040x S. 2010 tax form 1040x Income Tax Return for an S Corporation. 2010 tax form 1040x Subsequent Elections An LLC can elect to change its classification. 2010 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. 2010 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. 2010 tax form 1040x For more information and exceptions, see Regulations section 301. 2010 tax form 1040x 7701-3(c) and the Form 8832 instructions. 2010 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. 2010 tax form 1040x Partnership to corporation. 2010 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. 2010 tax form 1040x   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. 2010 tax form 1040x Corporation to partnership. 2010 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. 2010 tax form 1040x   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. 2010 tax form 1040x Corporation to disregarded entity. 2010 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. 2010 tax form 1040x   For more information, see Distributions to Shareholders in Publication 542. 2010 tax form 1040x Disregarded entity to corporation. 2010 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. 2010 tax form 1040x   For more information, see Property Exchanged for Stock in Publication 542. 2010 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. 2010 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. 2010 tax form 1040x By selecting the method that is best for you, you will have quick and easy access to tax help. 2010 tax form 1040x Contacting your Taxpayer Advocate. 2010 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. 2010 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. 2010 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. 2010 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. 2010 tax form 1040x For more information, go to www. 2010 tax form 1040x irs. 2010 tax form 1040x gov/advocate. 2010 tax form 1040x Low Income Taxpayer Clinics (LITCs). 2010 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. 2010 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. 2010 tax form 1040x Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2010 tax form 1040x It is available at www. 2010 tax form 1040x irs. 2010 tax form 1040x gov or at your local IRS office. 2010 tax form 1040x Small business workshops. 2010 tax form 1040x   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. 2010 tax form 1040x Workshops are sponsored and presented by IRS partners who are federal tax specialists. 2010 tax form 1040x Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. 2010 tax form 1040x Although most are free, some workshops have fees associated with them. 2010 tax form 1040x Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. 2010 tax form 1040x   For more information, visit www. 2010 tax form 1040x irs. 2010 tax form 1040x gov/businesses/small. 2010 tax form 1040x Subscribe to e-news for small businesses. 2010 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. 2010 tax form 1040x Visit the website at www. 2010 tax form 1040x irs. 2010 tax form 1040x gov/businesses/small and click on “Subscribe to e-News. 2010 tax form 1040x ” Free tax services. 2010 tax form 1040x   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2010 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. 2010 tax form 1040x   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2010 tax form 1040x Internet. 2010 tax form 1040x You can access the IRS website at www. 2010 tax form 1040x irs. 2010 tax form 1040x gov 24 hours a day, 7 days a week, to: E-file your return. 2010 tax form 1040x Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2010 tax form 1040x Check the status of your refund. 2010 tax form 1040x Go to www. 2010 tax form 1040x irs. 2010 tax form 1040x gov and click on Where's My Refund. 2010 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. 2010 tax form 1040x If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2010 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. 2010 tax form 1040x Download forms, instructions, and publications. 2010 tax form 1040x Order IRS products online. 2010 tax form 1040x Research your tax questions online. 2010 tax form 1040x Search publications online by topic or keyword. 2010 tax form 1040x View Internal Revenue Bulletins (IRBs) published in the last few years. 2010 tax form 1040x Figure your withholding allowances using the withholding calculator online at www. 2010 tax form 1040x irs. 2010 tax form 1040x gov/individuals. 2010 tax form 1040x Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2010 tax form 1040x Sign up to receive local and national tax news by email. 2010 tax form 1040x Get information on starting and operating a small business. 2010 tax form 1040x Phone. 2010 tax form 1040x Many services are available by phone. 2010 tax form 1040x Ordering forms, instructions, and publications. 2010 tax form 1040x Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2010 tax form 1040x You should receive your order within 10 days. 2010 tax form 1040x Asking tax questions. 2010 tax form 1040x Call the IRS with your tax questions at 1-800-829-1040. 2010 tax form 1040x Solving problems. 2010 tax form 1040x You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2010 tax form 1040x An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2010 tax form 1040x Call your local Taxpayer Assistance Center for an appointment. 2010 tax form 1040x To find the number, go to www. 2010 tax form 1040x irs. 2010 tax form 1040x gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2010 tax form 1040x TTY/TDD equipment. 2010 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. 2010 tax form 1040x TeleTax topics. 2010 tax form 1040x Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2010 tax form 1040x Refund information. 2010 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). 2010 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. 2010 tax form 1040x If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2010 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. 2010 tax form 1040x Refunds are sent out weekly on Fridays. 2010 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. 2010 tax form 1040x Evaluating the quality of our telephone services. 2010 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. 2010 tax form 1040x One method is for a second IRS representative to listen in on or record random telephone calls. 2010 tax form 1040x Another is to ask some callers to complete a short survey at the end of the call. 2010 tax form 1040x Walk-in. 2010 tax form 1040x Many products and services are available on a walk-in basis. 2010 tax form 1040x Products. 2010 tax form 1040x You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 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. 2010 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. 2010 tax form 1040x Services. 2010 tax form 1040x You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2010 tax form 1040x An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 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. 2010 tax form 1040x No appointment is necessary—just walk in. 2010 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. 2010 tax form 1040x A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2010 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. 2010 tax form 1040x All other issues will be handled without an appointment. 2010 tax form 1040x To find the number of your local office, go to www. 2010 tax form 1040x irs. 2010 tax form 1040x gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2010 tax form 1040x Mail. 2010 tax form 1040x You can send your order for forms, instructions, and publications to the address below. 2010 tax form 1040x You should receive a response within 10 days after your request is received. 2010 tax form 1040x Internal Revenue Service1201 N. 2010 tax form 1040x Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. 2010 tax form 1040x You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2010 tax form 1040x Prior-year forms, instructions, and publications. 2010 tax form 1040x Tax Map: an electronic research tool and finding aid. 2010 tax form 1040x Tax law frequently asked questions. 2010 tax form 1040x Tax Topics from the IRS telephone response system. 2010 tax form 1040x Internal Revenue Code—Title 26 of the U. 2010 tax form 1040x S. 2010 tax form 1040x Code. 2010 tax form 1040x Fill-in, print, and save features for most tax forms. 2010 tax form 1040x Internal Revenue Bulletins. 2010 tax form 1040x Toll-free and email technical support. 2010 tax form 1040x Two releases during the year. 2010 tax form 1040x – The first release will ship the beginning of January. 2010 tax form 1040x – The final release will ship the beginning of March. 2010 tax form 1040x Purchase the DVD from National Technical Information Service (NTIS) at www. 2010 tax form 1040x irs. 2010 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). 2010 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. 2010 tax form 1040x The SBA also has publications and videos on a variety of business topics. 2010 tax form 1040x The following briefly describes assistance provided by the SBA. 2010 tax form 1040x Small Business Development Centers (SBDCs). 2010 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. 2010 tax form 1040x Help is available when beginning, improving, or expanding a small business. 2010 tax form 1040x Business Information Centers (BICs). 2010 tax form 1040x   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 2010 tax form 1040x BICs also offer one-on-one assistance. 2010 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. 2010 tax form 1040x Service Corps of Retired Executives (SCORE). 2010 tax form 1040x   SCORE provides small business counseling and training to current and prospective small business owners. 2010 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. 2010 tax form 1040x SCORE also offers a variety of small business workshops. 2010 tax form 1040x    Internet. 2010 tax form 1040x You can visit the SBA website at www. 2010 tax form 1040x sba. 2010 tax form 1040x gov. 2010 tax form 1040x While visiting the SBA website, you can find a variety of information of interest to small business owners. 2010 tax form 1040x    Phone. 2010 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. 2010 tax form 1040x    Walk-in. 2010 tax form 1040x You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 2010 tax form 1040x To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 2010 tax form 1040x Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 2010 tax form 1040x Most of these are available from the Superintendent of Documents at the Government Printing Office. 2010 tax form 1040x You can get information and order these publications and pamphlets in several ways. 2010 tax form 1040x Internet. 2010 tax form 1040x You can visit the GPO website at www. 2010 tax form 1040x access. 2010 tax form 1040x gpo. 2010 tax form 1040x gov. 2010 tax form 1040x Mail. 2010 tax form 1040x Write to the GPO at the following address. 2010 tax form 1040x Superintendent of DocumentsU. 2010 tax form 1040x S. 2010 tax form 1040x Government Printing OfficeP. 2010 tax form 1040x O. 2010 tax form 1040x Box 979050St. 2010 tax form 1040x Louis, MO 63917-9000 Phone. 2010 tax form 1040x Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. 2010 tax form 1040x Prev  Up  Next   Home   More Online Publications