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