Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To Amend 2012 Taxes

1040ez Form For 2011File Taxes Online For Free 2011Turbo Tax MilitaryMy Free TaxHow To File Unemployment TaxesIrs Tax Form 1040xFree Website For Filing State TaxesHow To Prepare An Amended Tax ReturnHow Do I File 2011 Taxes2012 Efile2011 Irs Forms 1040Free State And Federal Tax Filing TurbotaxFile 2006 Taxes Online FreeIrs1040ezformH R Block 2011 Free Filing2012 Free Tax ReturnPa 1040x1040ez Online Filing Free2011 1040How Do I Fill Out 1040x1040 Ez 2011 Form2012 Tax Forms 1040ezFreefile TaxesFile 2012 Taxes Free OnlineFree 2010 Tax FormsPrintable 2011 Tax Forms1040 NrHow To Do State Tax ReturnFree State Tax EfileIrs Ez Tax FormTax Extension OnlineTurbotax 20081040x Electronic FilingTax Forms 1040ez 2011H&r Block Free Tax Return2010 Federal Tax Form 1040I Had Received Disability Can I File Income Tax Can I How Much Can I Money For RefurnHow Can I File My 2011 TaxesH R BlockTaxact 2008 Free Download

How To Amend 2012 Taxes

How to amend 2012 taxes Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. How to amend 2012 taxes The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. How to amend 2012 taxes Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. How to amend 2012 taxes You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. How to amend 2012 taxes You cannot deduct both. How to amend 2012 taxes To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. How to amend 2012 taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP566 Notice

We need more information to process your application for an Individual Taxpayer Identification Number (ITIN). You may have sent us an incomplete form. You may have sent us the wrong documents.

¿Desea ver la versión en español de esta página web?


Effective June 22, 2012, the IRS has made interim changes that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these changes, which are further explained in these Frequently Asked Questions, before requesting an ITIN.


What you need to do

  • Go over the instructions for your application.
  • Make sure you don't qualify for a Social Security number (SSN) and you need an ITIN.
  • Go over your application to make sure you’ve answered all the questions.
  • Make sure your documents are correct.
  • Send us the documents we've asked for when you reply.
  • Make sure the documents are translated into English if we've requested a translation. Use a certified translator.
  • Complete and sign the response form at the end of your notice. Mail it to us with any documents we've requested.

You may want to...


Answers to Common Questions

What is an ITIN?
It is a number for you to use on federal tax documents.

Who needs an ITIN?
A non-citizen who has to file a federal tax return or a tax reporting document and does not qualify for an SSN needs an ITIN.

What is correct documentation?
In general, correct documentation is unexpired and has your photograph. It has the same name on it as on your application and tax return. It is from an organization authorized to issue it. The following documents can meet these conditions:

  • a passport
  • a visa (issued by the U.S. Department of State)
  • a civil birth certificate
  • a national, U.S. state, or military identification document
  • a U.S. or foreign driver’s license
  • a U.S. Citizenship and Immigration Services Photo ID
  • a foreign voter registration document or military card
  • U.S. school records (for dependents only)
  • U.S. medical records (for dependents only)

Foreign records must be from a country recognized by the U.S. State Department.

What are the special requirements for school and medical records?
They must be less than one year old. They must be for dependents younger than 18.

How much time do I have to reply?
You have 45 days from the date of your notice to reply.

What happens if I don't reply?
We will reject your application. You'll have to submit a new application for an ITIN.

Should I call you with my reply or mail it to you?
Mail your reply to us at the address on the notice.

What happens to my tax return if you reject my application?
We'll process your return without an ITIN. You'll need to reapply for an ITIN and attach a copy of the return to your application to get a refund.

I sent you documents when I applied for an ITIN. When will you return them?
We'll return your documents within 60 days after we've processed your application.

Whom can I talk to with my questions?
You can call the telephone number on the top right corner of the notice with your questions.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP566, Page 1

Notice CP566, Page 2

Notice CP566, Page 3

Notice CP566, Page 4

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 14-Mar-2014

The How To Amend 2012 Taxes

How to amend 2012 taxes 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. How to amend 2012 taxes Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. How to amend 2012 taxes 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. How to amend 2012 taxes 7701-3. How to amend 2012 taxes 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. How to amend 2012 taxes Check your state's requirements and the federal tax regulations for further information. How to amend 2012 taxes Classification of an LLC Default classification rules. How to amend 2012 taxes   An LLC with at least two members is classified as a partnership for federal income tax purposes. How to amend 2012 taxes 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). How to amend 2012 taxes Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. How to amend 2012 taxes Elected classification. How to amend 2012 taxes   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. How to amend 2012 taxes After an LLC has determined its federal tax classification, it can later elect to change that classification. How to amend 2012 taxes For details, see Subsequent Elections, later. How to amend 2012 taxes 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. How to amend 2012 taxes S. How to amend 2012 taxes Return of Partnership Income. How to amend 2012 taxes Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. How to amend 2012 taxes For certain purposes, members of an LLC are treated as limited partners in a limited partnership. How to amend 2012 taxes 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. How to amend 2012 taxes 469-5T(e)). How to amend 2012 taxes See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. How to amend 2012 taxes Member manager. How to amend 2012 taxes   Only a member manager of an LLC can sign the partnership tax return. How to amend 2012 taxes And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. How to amend 2012 taxes 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. How to amend 2012 taxes If there are no elected or designated member managers, each owner is treated as a member manager. How to amend 2012 taxes Change in default classification. How to amend 2012 taxes   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. How to amend 2012 taxes 7701-3(f)(2). How to amend 2012 taxes 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. How to amend 2012 taxes   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. How to amend 2012 taxes 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. How to amend 2012 taxes Example 1. How to amend 2012 taxes Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. How to amend 2012 taxes Each holds an equal membership interest. How to amend 2012 taxes The LLC does not hold any unrealized receivables or substantially appreciated inventory. How to amend 2012 taxes Ethel sells her entire interest in the LLC to Francis for $10,000. How to amend 2012 taxes After the sale, the business is continued by the LLC, which is owned solely by Francis. How to amend 2012 taxes No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. How to amend 2012 taxes The partnership terminates when Francis buys Ethel's entire interest. How to amend 2012 taxes 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. How to amend 2012 taxes 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. How to amend 2012 taxes 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. How to amend 2012 taxes 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. How to amend 2012 taxes 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). How to amend 2012 taxes See Partnership Distributions in Publication 541. How to amend 2012 taxes Example 2. How to amend 2012 taxes George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. How to amend 2012 taxes Each holds an equal membership interest. How to amend 2012 taxes The LLC does not hold any unrealized receivables or substantially appreciated inventory. How to amend 2012 taxes George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. How to amend 2012 taxes After the sale, the business is continued by the LLC, which is owned solely by Ian. How to amend 2012 taxes No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. How to amend 2012 taxes The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. How to amend 2012 taxes George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. How to amend 2012 taxes For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. How to amend 2012 taxes Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. How to amend 2012 taxes   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. How to amend 2012 taxes R. How to amend 2012 taxes B. How to amend 2012 taxes 6. How to amend 2012 taxes You can find Revenue Ruling 99-6 at www. How to amend 2012 taxes irs. How to amend 2012 taxes gov/pub/irs-irbs/irb99-06. How to amend 2012 taxes pdf. How to amend 2012 taxes 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. How to amend 2012 taxes 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. How to amend 2012 taxes Employment tax and certain excise taxes. How to amend 2012 taxes   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. How to amend 2012 taxes 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. How to amend 2012 taxes 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. How to amend 2012 taxes See the employment and excise tax returns for more information. How to amend 2012 taxes Self-employment tax rule for disregarded entity LLCs. How to amend 2012 taxes   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. How to amend 2012 taxes 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. How to amend 2012 taxes Example 3. How to amend 2012 taxes LLC is a disregarded entity owned by Irene. How to amend 2012 taxes LLC has three employees (Kent, Patricia, and Tex) and pays wages. How to amend 2012 taxes LLC is treated as an entity separate from its owner for purposes of employment taxes. How to amend 2012 taxes 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. How to amend 2012 taxes 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. How to amend 2012 taxes Irene is self-employed for purposes of the self-employment tax. How to amend 2012 taxes Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. How to amend 2012 taxes Irene is not an employee of LLC for purposes of employment taxes. How to amend 2012 taxes 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. How to amend 2012 taxes Irene will figure the tax due on her net earnings from self-employment on Schedule SE. How to amend 2012 taxes Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. How to amend 2012 taxes Taxpayer identification number. How to amend 2012 taxes   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. How to amend 2012 taxes This includes all information returns and reporting related to income tax. How to amend 2012 taxes 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. How to amend 2012 taxes   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. How to amend 2012 taxes 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). How to amend 2012 taxes See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. How to amend 2012 taxes Change in default classification. How to amend 2012 taxes   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. How to amend 2012 taxes 7701-3(f)(2). How to amend 2012 taxes 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. How to amend 2012 taxes   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. How to amend 2012 taxes 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. How to amend 2012 taxes Example 4. How to amend 2012 taxes Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. How to amend 2012 taxes Alain does not contribute any portion of the $5,000 to the LLC. How to amend 2012 taxes Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. How to amend 2012 taxes The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. How to amend 2012 taxes 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. How to amend 2012 taxes 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. How to amend 2012 taxes Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. How to amend 2012 taxes Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. How to amend 2012 taxes Example 5. How to amend 2012 taxes Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. How to amend 2012 taxes The LLC uses all of the contributed cash in its business. How to amend 2012 taxes Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. How to amend 2012 taxes The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. How to amend 2012 taxes Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. How to amend 2012 taxes Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. How to amend 2012 taxes Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. How to amend 2012 taxes   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. How to amend 2012 taxes R. How to amend 2012 taxes B. How to amend 2012 taxes 8. How to amend 2012 taxes You can find Revenue Ruling 99-5 at www. How to amend 2012 taxes irs. How to amend 2012 taxes gov/pub/irs-irbs/irb99-06. How to amend 2012 taxes pdf. How to amend 2012 taxes 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. How to amend 2012 taxes File Form 8832, Entity Classification Election, to elect classification as a C corporation. How to amend 2012 taxes File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. How to amend 2012 taxes LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. How to amend 2012 taxes By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. How to amend 2012 taxes 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. How to amend 2012 taxes Example 6. How to amend 2012 taxes Classification as a corporation without an S election. How to amend 2012 taxes Wanda and Sylvester are members of an LLC. How to amend 2012 taxes 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. How to amend 2012 taxes The LLC must file Form 8832. How to amend 2012 taxes Example 7. How to amend 2012 taxes Classification as a corporation with an S election. How to amend 2012 taxes Evelyn and Carol are members of an LLC. How to amend 2012 taxes They agree that the LLC should be classified as an S corporation. How to amend 2012 taxes The LLC must file Form 2553 instead of Form 8832. How to amend 2012 taxes If the LLC is classified as a corporation, it must file a corporation income tax return. How to amend 2012 taxes 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). How to amend 2012 taxes 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. How to amend 2012 taxes Corporations generally file either: Form 1120, U. How to amend 2012 taxes S. How to amend 2012 taxes Corporation Income Tax Return; or Form 1120S, U. How to amend 2012 taxes S. How to amend 2012 taxes Income Tax Return for an S Corporation. How to amend 2012 taxes For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. How to amend 2012 taxes For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. How to amend 2012 taxes S. How to amend 2012 taxes Income Tax Return for an S Corporation. How to amend 2012 taxes Subsequent Elections An LLC can elect to change its classification. How to amend 2012 taxes 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. How to amend 2012 taxes 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. How to amend 2012 taxes For more information and exceptions, see Regulations section 301. How to amend 2012 taxes 7701-3(c) and the Form 8832 instructions. How to amend 2012 taxes 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. How to amend 2012 taxes Partnership to corporation. How to amend 2012 taxes   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. How to amend 2012 taxes   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. How to amend 2012 taxes Corporation to partnership. How to amend 2012 taxes   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. How to amend 2012 taxes   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. How to amend 2012 taxes Corporation to disregarded entity. How to amend 2012 taxes   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. How to amend 2012 taxes   For more information, see Distributions to Shareholders in Publication 542. How to amend 2012 taxes Disregarded entity to corporation. How to amend 2012 taxes   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. How to amend 2012 taxes   For more information, see Property Exchanged for Stock in Publication 542. How to amend 2012 taxes How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. How to amend 2012 taxes 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. How to amend 2012 taxes By selecting the method that is best for you, you will have quick and easy access to tax help. How to amend 2012 taxes Contacting your Taxpayer Advocate. How to amend 2012 taxes   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. How to amend 2012 taxes   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. How to amend 2012 taxes 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. How to amend 2012 taxes 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. How to amend 2012 taxes For more information, go to www. How to amend 2012 taxes irs. How to amend 2012 taxes gov/advocate. How to amend 2012 taxes Low Income Taxpayer Clinics (LITCs). How to amend 2012 taxes   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. How to amend 2012 taxes The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. How to amend 2012 taxes Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. How to amend 2012 taxes It is available at www. How to amend 2012 taxes irs. How to amend 2012 taxes gov or at your local IRS office. How to amend 2012 taxes Small business workshops. How to amend 2012 taxes   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. How to amend 2012 taxes Workshops are sponsored and presented by IRS partners who are federal tax specialists. How to amend 2012 taxes Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. How to amend 2012 taxes Although most are free, some workshops have fees associated with them. How to amend 2012 taxes Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. How to amend 2012 taxes   For more information, visit www. How to amend 2012 taxes irs. How to amend 2012 taxes gov/businesses/small. How to amend 2012 taxes Subscribe to e-news for small businesses. How to amend 2012 taxes   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. How to amend 2012 taxes Visit the website at www. How to amend 2012 taxes irs. How to amend 2012 taxes gov/businesses/small and click on “Subscribe to e-News. How to amend 2012 taxes ” Free tax services. How to amend 2012 taxes   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to amend 2012 taxes 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. How to amend 2012 taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to amend 2012 taxes Internet. How to amend 2012 taxes You can access the IRS website at www. How to amend 2012 taxes irs. How to amend 2012 taxes gov 24 hours a day, 7 days a week, to: E-file your return. How to amend 2012 taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to amend 2012 taxes Check the status of your refund. How to amend 2012 taxes Go to www. How to amend 2012 taxes irs. How to amend 2012 taxes gov and click on Where's My Refund. How to amend 2012 taxes 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. How to amend 2012 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to amend 2012 taxes 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. How to amend 2012 taxes Download forms, instructions, and publications. How to amend 2012 taxes Order IRS products online. How to amend 2012 taxes Research your tax questions online. How to amend 2012 taxes Search publications online by topic or keyword. How to amend 2012 taxes View Internal Revenue Bulletins (IRBs) published in the last few years. How to amend 2012 taxes Figure your withholding allowances using the withholding calculator online at www. How to amend 2012 taxes irs. How to amend 2012 taxes gov/individuals. How to amend 2012 taxes Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. How to amend 2012 taxes Sign up to receive local and national tax news by email. How to amend 2012 taxes Get information on starting and operating a small business. How to amend 2012 taxes Phone. How to amend 2012 taxes Many services are available by phone. How to amend 2012 taxes Ordering forms, instructions, and publications. How to amend 2012 taxes Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to amend 2012 taxes You should receive your order within 10 days. How to amend 2012 taxes Asking tax questions. How to amend 2012 taxes Call the IRS with your tax questions at 1-800-829-1040. How to amend 2012 taxes Solving problems. How to amend 2012 taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to amend 2012 taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to amend 2012 taxes Call your local Taxpayer Assistance Center for an appointment. How to amend 2012 taxes To find the number, go to www. How to amend 2012 taxes irs. How to amend 2012 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to amend 2012 taxes TTY/TDD equipment. How to amend 2012 taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to amend 2012 taxes TeleTax topics. How to amend 2012 taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to amend 2012 taxes Refund information. How to amend 2012 taxes 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). How to amend 2012 taxes 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. How to amend 2012 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to amend 2012 taxes 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. How to amend 2012 taxes Refunds are sent out weekly on Fridays. How to amend 2012 taxes 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. How to amend 2012 taxes Evaluating the quality of our telephone services. How to amend 2012 taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to amend 2012 taxes One method is for a second IRS representative to listen in on or record random telephone calls. How to amend 2012 taxes Another is to ask some callers to complete a short survey at the end of the call. How to amend 2012 taxes Walk-in. How to amend 2012 taxes Many products and services are available on a walk-in basis. How to amend 2012 taxes Products. How to amend 2012 taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend 2012 taxes 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. How to amend 2012 taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to amend 2012 taxes Services. How to amend 2012 taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to amend 2012 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to amend 2012 taxes 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. How to amend 2012 taxes No appointment is necessary—just walk in. How to amend 2012 taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to amend 2012 taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to amend 2012 taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to amend 2012 taxes All other issues will be handled without an appointment. How to amend 2012 taxes To find the number of your local office, go to www. How to amend 2012 taxes irs. How to amend 2012 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to amend 2012 taxes Mail. How to amend 2012 taxes You can send your order for forms, instructions, and publications to the address below. How to amend 2012 taxes You should receive a response within 10 days after your request is received. How to amend 2012 taxes Internal Revenue Service1201 N. How to amend 2012 taxes Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. How to amend 2012 taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to amend 2012 taxes Prior-year forms, instructions, and publications. How to amend 2012 taxes Tax Map: an electronic research tool and finding aid. How to amend 2012 taxes Tax law frequently asked questions. How to amend 2012 taxes Tax Topics from the IRS telephone response system. How to amend 2012 taxes Internal Revenue Code—Title 26 of the U. How to amend 2012 taxes S. How to amend 2012 taxes Code. How to amend 2012 taxes Fill-in, print, and save features for most tax forms. How to amend 2012 taxes Internal Revenue Bulletins. How to amend 2012 taxes Toll-free and email technical support. How to amend 2012 taxes Two releases during the year. How to amend 2012 taxes – The first release will ship the beginning of January. How to amend 2012 taxes – The final release will ship the beginning of March. How to amend 2012 taxes Purchase the DVD from National Technical Information Service (NTIS) at www. How to amend 2012 taxes irs. How to amend 2012 taxes 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). How to amend 2012 taxes Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. How to amend 2012 taxes The SBA also has publications and videos on a variety of business topics. How to amend 2012 taxes The following briefly describes assistance provided by the SBA. How to amend 2012 taxes Small Business Development Centers (SBDCs). How to amend 2012 taxes   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. How to amend 2012 taxes Help is available when beginning, improving, or expanding a small business. How to amend 2012 taxes Business Information Centers (BICs). How to amend 2012 taxes   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. How to amend 2012 taxes BICs also offer one-on-one assistance. How to amend 2012 taxes Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. How to amend 2012 taxes Service Corps of Retired Executives (SCORE). How to amend 2012 taxes   SCORE provides small business counseling and training to current and prospective small business owners. How to amend 2012 taxes 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. How to amend 2012 taxes SCORE also offers a variety of small business workshops. How to amend 2012 taxes    Internet. How to amend 2012 taxes You can visit the SBA website at www. How to amend 2012 taxes sba. How to amend 2012 taxes gov. How to amend 2012 taxes While visiting the SBA website, you can find a variety of information of interest to small business owners. How to amend 2012 taxes    Phone. How to amend 2012 taxes 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. How to amend 2012 taxes    Walk-in. How to amend 2012 taxes You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. How to amend 2012 taxes To find the location nearest you, visit the SBA website or call the SBA Answer Desk. How to amend 2012 taxes Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. How to amend 2012 taxes Most of these are available from the Superintendent of Documents at the Government Printing Office. How to amend 2012 taxes You can get information and order these publications and pamphlets in several ways. How to amend 2012 taxes Internet. How to amend 2012 taxes You can visit the GPO website at www. How to amend 2012 taxes access. How to amend 2012 taxes gpo. How to amend 2012 taxes gov. How to amend 2012 taxes Mail. How to amend 2012 taxes Write to the GPO at the following address. How to amend 2012 taxes Superintendent of DocumentsU. How to amend 2012 taxes S. How to amend 2012 taxes Government Printing OfficeP. How to amend 2012 taxes O. How to amend 2012 taxes Box 979050St. How to amend 2012 taxes Louis, MO 63917-9000 Phone. How to amend 2012 taxes Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. How to amend 2012 taxes Prev  Up  Next   Home   More Online Publications