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Download 2012 tax forms Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Download 2012 tax forms Tax Questions. Download 2012 tax forms Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. Download 2012 tax forms ) must figure taxable income on the basis of an annual accounting period called a tax year. Download 2012 tax forms The calendar year is the most common tax year. Download 2012 tax forms Other tax years include a fiscal year and a short tax year. Download 2012 tax forms Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. Download 2012 tax forms The most commonly used accounting methods are the cash method and the accrual method. Download 2012 tax forms Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. Download 2012 tax forms Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. Download 2012 tax forms You deduct expenses in the tax year you incur them, regardless of when payment is made. Download 2012 tax forms This publication explains some of the rules for accounting periods and accounting methods. Download 2012 tax forms In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. Download 2012 tax forms Comments and suggestions. Download 2012 tax forms   We welcome your comments about this publication and your suggestions for future editions. Download 2012 tax forms   You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Download 2012 tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Download 2012 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Download 2012 tax forms   You can email us at taxforms@irs. Download 2012 tax forms gov. Download 2012 tax forms Please put “Publications Comment” on the subject line. Download 2012 tax forms You can also send us comments from www. Download 2012 tax forms irs. Download 2012 tax forms gov/formspubs. Download 2012 tax forms Select “Comment on Tax Forms and Publications” under “More information. Download 2012 tax forms ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Download 2012 tax forms Ordering forms and publications. Download 2012 tax forms   Visit www. Download 2012 tax forms irs. Download 2012 tax forms gov/formspubs to download forms and publications, call 1-800–829–3676, or write to the address below and receive a response within 10 days after your request is received. Download 2012 tax forms Internal Revenue Service 1201 N. Download 2012 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. Download 2012 tax forms   If you have a tax question, check the information available on IRS. Download 2012 tax forms gov or call 1-800-829-1040. Download 2012 tax forms We cannot answer tax questions sent to the above address. Download 2012 tax forms Reminders Photographs of missing children. Download 2012 tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Download 2012 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Download 2012 tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Download 2012 tax forms Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. Download 2012 tax forms Prev  Up  Next   Home   More Online Publications
 
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The Download 2012 Tax Forms

Download 2012 tax forms 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. Download 2012 tax forms Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Download 2012 tax forms 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. Download 2012 tax forms 7701-3. Download 2012 tax forms 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. Download 2012 tax forms Check your state's requirements and the federal tax regulations for further information. Download 2012 tax forms Classification of an LLC Default classification rules. Download 2012 tax forms   An LLC with at least two members is classified as a partnership for federal income tax purposes. Download 2012 tax forms 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). Download 2012 tax forms Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. Download 2012 tax forms Elected classification. Download 2012 tax forms   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. Download 2012 tax forms After an LLC has determined its federal tax classification, it can later elect to change that classification. Download 2012 tax forms For details, see Subsequent Elections, later. Download 2012 tax forms 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. Download 2012 tax forms S. Download 2012 tax forms Return of Partnership Income. Download 2012 tax forms Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. Download 2012 tax forms For certain purposes, members of an LLC are treated as limited partners in a limited partnership. Download 2012 tax forms 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. Download 2012 tax forms 469-5T(e)). Download 2012 tax forms See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. Download 2012 tax forms Member manager. Download 2012 tax forms   Only a member manager of an LLC can sign the partnership tax return. Download 2012 tax forms And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. Download 2012 tax forms 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. Download 2012 tax forms If there are no elected or designated member managers, each owner is treated as a member manager. Download 2012 tax forms Change in default classification. Download 2012 tax forms   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. Download 2012 tax forms 7701-3(f)(2). Download 2012 tax forms 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. Download 2012 tax forms   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. Download 2012 tax forms 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. Download 2012 tax forms Example 1. Download 2012 tax forms Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. Download 2012 tax forms Each holds an equal membership interest. Download 2012 tax forms The LLC does not hold any unrealized receivables or substantially appreciated inventory. Download 2012 tax forms Ethel sells her entire interest in the LLC to Francis for $10,000. Download 2012 tax forms After the sale, the business is continued by the LLC, which is owned solely by Francis. Download 2012 tax forms No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Download 2012 tax forms The partnership terminates when Francis buys Ethel's entire interest. Download 2012 tax forms 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. Download 2012 tax forms 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. Download 2012 tax forms 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. Download 2012 tax forms 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. Download 2012 tax forms 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). Download 2012 tax forms See Partnership Distributions in Publication 541. Download 2012 tax forms Example 2. Download 2012 tax forms George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. Download 2012 tax forms Each holds an equal membership interest. Download 2012 tax forms The LLC does not hold any unrealized receivables or substantially appreciated inventory. Download 2012 tax forms George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. Download 2012 tax forms After the sale, the business is continued by the LLC, which is owned solely by Ian. Download 2012 tax forms No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Download 2012 tax forms The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. Download 2012 tax forms George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. Download 2012 tax forms For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. Download 2012 tax forms Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. Download 2012 tax forms   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. Download 2012 tax forms R. Download 2012 tax forms B. Download 2012 tax forms 6. Download 2012 tax forms You can find Revenue Ruling 99-6 at www. Download 2012 tax forms irs. Download 2012 tax forms gov/pub/irs-irbs/irb99-06. Download 2012 tax forms pdf. Download 2012 tax forms 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. Download 2012 tax forms 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. Download 2012 tax forms Employment tax and certain excise taxes. Download 2012 tax forms   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. Download 2012 tax forms 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. Download 2012 tax forms 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. Download 2012 tax forms See the employment and excise tax returns for more information. Download 2012 tax forms Self-employment tax rule for disregarded entity LLCs. Download 2012 tax forms   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. Download 2012 tax forms 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. Download 2012 tax forms Example 3. Download 2012 tax forms LLC is a disregarded entity owned by Irene. Download 2012 tax forms LLC has three employees (Kent, Patricia, and Tex) and pays wages. Download 2012 tax forms LLC is treated as an entity separate from its owner for purposes of employment taxes. Download 2012 tax forms 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. Download 2012 tax forms 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. Download 2012 tax forms Irene is self-employed for purposes of the self-employment tax. Download 2012 tax forms Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. Download 2012 tax forms Irene is not an employee of LLC for purposes of employment taxes. Download 2012 tax forms 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. Download 2012 tax forms Irene will figure the tax due on her net earnings from self-employment on Schedule SE. Download 2012 tax forms Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. Download 2012 tax forms Taxpayer identification number. Download 2012 tax forms   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. Download 2012 tax forms This includes all information returns and reporting related to income tax. Download 2012 tax forms 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. Download 2012 tax forms   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. Download 2012 tax forms 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). Download 2012 tax forms See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. Download 2012 tax forms Change in default classification. Download 2012 tax forms   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. Download 2012 tax forms 7701-3(f)(2). Download 2012 tax forms 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. Download 2012 tax forms   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. Download 2012 tax forms 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. Download 2012 tax forms Example 4. Download 2012 tax forms Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. Download 2012 tax forms Alain does not contribute any portion of the $5,000 to the LLC. Download 2012 tax forms Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. Download 2012 tax forms The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. Download 2012 tax forms 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. Download 2012 tax forms 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. Download 2012 tax forms Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. Download 2012 tax forms Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. Download 2012 tax forms Example 5. Download 2012 tax forms Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. Download 2012 tax forms The LLC uses all of the contributed cash in its business. Download 2012 tax forms Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. Download 2012 tax forms The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. Download 2012 tax forms Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. Download 2012 tax forms Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. Download 2012 tax forms Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. Download 2012 tax forms   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. Download 2012 tax forms R. Download 2012 tax forms B. Download 2012 tax forms 8. Download 2012 tax forms You can find Revenue Ruling 99-5 at www. Download 2012 tax forms irs. Download 2012 tax forms gov/pub/irs-irbs/irb99-06. Download 2012 tax forms pdf. Download 2012 tax forms 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. Download 2012 tax forms File Form 8832, Entity Classification Election, to elect classification as a C corporation. Download 2012 tax forms File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. Download 2012 tax forms LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. Download 2012 tax forms By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. Download 2012 tax forms 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. Download 2012 tax forms Example 6. Download 2012 tax forms Classification as a corporation without an S election. Download 2012 tax forms Wanda and Sylvester are members of an LLC. Download 2012 tax forms 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. Download 2012 tax forms The LLC must file Form 8832. Download 2012 tax forms Example 7. Download 2012 tax forms Classification as a corporation with an S election. Download 2012 tax forms Evelyn and Carol are members of an LLC. Download 2012 tax forms They agree that the LLC should be classified as an S corporation. Download 2012 tax forms The LLC must file Form 2553 instead of Form 8832. Download 2012 tax forms If the LLC is classified as a corporation, it must file a corporation income tax return. Download 2012 tax forms 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). Download 2012 tax forms 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. Download 2012 tax forms Corporations generally file either: Form 1120, U. Download 2012 tax forms S. Download 2012 tax forms Corporation Income Tax Return; or Form 1120S, U. Download 2012 tax forms S. Download 2012 tax forms Income Tax Return for an S Corporation. Download 2012 tax forms For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. Download 2012 tax forms For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. Download 2012 tax forms S. Download 2012 tax forms Income Tax Return for an S Corporation. Download 2012 tax forms Subsequent Elections An LLC can elect to change its classification. Download 2012 tax forms 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. Download 2012 tax forms 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. Download 2012 tax forms For more information and exceptions, see Regulations section 301. Download 2012 tax forms 7701-3(c) and the Form 8832 instructions. Download 2012 tax forms 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. Download 2012 tax forms Partnership to corporation. Download 2012 tax forms   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. Download 2012 tax forms   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. Download 2012 tax forms Corporation to partnership. Download 2012 tax forms   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. Download 2012 tax forms   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. Download 2012 tax forms Corporation to disregarded entity. Download 2012 tax forms   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. Download 2012 tax forms   For more information, see Distributions to Shareholders in Publication 542. Download 2012 tax forms Disregarded entity to corporation. Download 2012 tax forms   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. Download 2012 tax forms   For more information, see Property Exchanged for Stock in Publication 542. Download 2012 tax forms How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Download 2012 tax forms 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. Download 2012 tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. Download 2012 tax forms Contacting your Taxpayer Advocate. Download 2012 tax forms   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. Download 2012 tax forms   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. Download 2012 tax forms 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. Download 2012 tax forms 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. Download 2012 tax forms For more information, go to www. Download 2012 tax forms irs. Download 2012 tax forms gov/advocate. Download 2012 tax forms Low Income Taxpayer Clinics (LITCs). Download 2012 tax forms   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. Download 2012 tax forms The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Download 2012 tax forms Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Download 2012 tax forms It is available at www. Download 2012 tax forms irs. Download 2012 tax forms gov or at your local IRS office. Download 2012 tax forms Small business workshops. Download 2012 tax forms   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. Download 2012 tax forms Workshops are sponsored and presented by IRS partners who are federal tax specialists. Download 2012 tax forms Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Download 2012 tax forms Although most are free, some workshops have fees associated with them. Download 2012 tax forms Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. Download 2012 tax forms   For more information, visit www. Download 2012 tax forms irs. Download 2012 tax forms gov/businesses/small. Download 2012 tax forms Subscribe to e-news for small businesses. Download 2012 tax forms   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. Download 2012 tax forms Visit the website at www. Download 2012 tax forms irs. Download 2012 tax forms gov/businesses/small and click on “Subscribe to e-News. Download 2012 tax forms ” Free tax services. Download 2012 tax forms   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Download 2012 tax forms 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. Download 2012 tax forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Download 2012 tax forms Internet. Download 2012 tax forms You can access the IRS website at www. Download 2012 tax forms irs. Download 2012 tax forms gov 24 hours a day, 7 days a week, to: E-file your return. Download 2012 tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Download 2012 tax forms Check the status of your refund. Download 2012 tax forms Go to www. Download 2012 tax forms irs. Download 2012 tax forms gov and click on Where's My Refund. Download 2012 tax forms 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. Download 2012 tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Download 2012 tax forms 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. Download 2012 tax forms Download forms, instructions, and publications. Download 2012 tax forms Order IRS products online. Download 2012 tax forms Research your tax questions online. Download 2012 tax forms Search publications online by topic or keyword. Download 2012 tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. Download 2012 tax forms Figure your withholding allowances using the withholding calculator online at www. Download 2012 tax forms irs. Download 2012 tax forms gov/individuals. Download 2012 tax forms Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Download 2012 tax forms Sign up to receive local and national tax news by email. Download 2012 tax forms Get information on starting and operating a small business. Download 2012 tax forms Phone. Download 2012 tax forms Many services are available by phone. Download 2012 tax forms Ordering forms, instructions, and publications. Download 2012 tax forms Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Download 2012 tax forms You should receive your order within 10 days. Download 2012 tax forms Asking tax questions. Download 2012 tax forms Call the IRS with your tax questions at 1-800-829-1040. Download 2012 tax forms Solving problems. Download 2012 tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 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