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

Information You Need to File Returns for Your Clients

 

Confirming Payment/Credits On Tax Account

 

Tax Payment Alternatives

 

Your Responsibilities As A Tax Professional

Campus Responsibilities and Operations

Reference Materials

Representing Your Client Before the IRS After Returns Have Been Filed

IRS Collection Tools and Your Clients’ Rights

Requesting Transcripts and Other IRS Information on Clients

Criminal Investigation Division and Enforcement Initiatives

  • If you suspect or know of an individual or company that is not complying with the tax laws, you may report this fraudulent activity.
  • If you suspect that your taxpayer has provided you with false information, read Pub 3857 for information on what you can do.

Treasury Inspector General for Tax Administration (TIGTA)
Report fraud, waste and abuse.

Frequently Used Telephone Numbers for Practitioners

  • IRS Hotlines and Toll Free Numbers
  • PTIN Information Line 877-613-PTIN (7846)
  • Disaster Hotline 866-562-5227
  • Practitioner Priority Service 866-860-4259
  • Business Specialty Tax Line 800-829-4933
  • Forms and Publications 800-829-3676
  • Refund Hotline 800-829-1954
  • 100 Tax Topics 800-829-4477
  • E-Help Desk 866-255-0654
  • Tax Exempt Organizations 877-829-5500
  • Health Coverage Tax Credit Contact Center 866-628-4282
  • Report Tax Schemes 866-775-7474
  • EFTPS Customer Service 800-555-4477
  • Taxpayer Advocate 877-777-4778
  • Automated Substitute for Return (ASFR) Call Site 866-681-4271
  • Identity Protection Specialized Unit 800-908-4490
Page Last Reviewed or Updated: 19-Mar-2014

The H&r Block

H&r block Publication 542 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Photographs of missing children. H&r block  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block 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. H&r block Introduction This publication discusses the general tax laws that apply to ordinary domestic corporations. H&r block It explains the tax law in plain language so it will be easier to understand. H&r block However, the information given does not cover every situation and is not intended to replace the law or change its meaning. H&r block Note. H&r block This publication is not revised on an annual basis. H&r block To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www. H&r block irs. H&r block gov/formspubs. H&r block Comments and suggestions. H&r block   We welcome your comments about this publication and your suggestions for future editions. H&r block   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. H&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block   You can email us at *taxforms@irs. H&r block gov (The asterisk must be included in the address). H&r block Please put “Publications Comment” on the subject line. H&r block You can also send us comments at www. H&r block irs. H&r block gov/formspubs/. H&r block Select “Comment on Tax Forms and Publications” under “Information about. H&r block ” Although we cannot respond individually to each comment, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block Tax questions. H&r block   If you have a tax question, visit IRS. H&r block gov or call 1-800-829-1040. H&r block We cannot answer tax questions at either of the addresses listed above. H&r block Ordering forms and publications. H&r block   Visit www. H&r block irs. H&r block gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How to Get Tax Help, later in this publication. H&r block Additional forms. H&r block   A list of other forms and statements that a corporation may need to file is included at the end of this publication. H&r block Useful Items - You may want to see: Publication 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 535 Business Expenses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 925 Passive Activity and At-Risk Rules 946 How to Depreciate Property Prev  Up  Next   Home   More Online Publications