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Taxes Amendment

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Taxes Amendment

Taxes amendment Index A Affiliated corporations, Aircraft used by affiliated corporations. Taxes amendment Agri-biodiesel, defined, Agri-biodiesel. Taxes amendment Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Taxes amendment Alaska, Transportation between the continental U. Taxes amendment S. Taxes amendment and Alaska or Hawaii. Taxes amendment , Transportation within Alaska or Hawaii. Taxes amendment , Alaska and Hawaii. Taxes amendment Baggage, Excess baggage. Taxes amendment Bonus tickets, Bonus tickets. Taxes amendment Credits or refunds, Credits or refunds. Taxes amendment Exemptions, Exemptions. Taxes amendment Export, Exportation. Taxes amendment Fixed-wing aircraft, Fixed-wing aircraft uses. Taxes amendment Hawaii, Transportation between the continental U. Taxes amendment S. Taxes amendment and Alaska or Hawaii. Taxes amendment , Transportation within Alaska or Hawaii. Taxes amendment , Alaska and Hawaii. Taxes amendment Helicopters, Certain helicopter uses. Taxes amendment , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Taxes amendment Package tours, Package tours. Taxes amendment Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Taxes amendment , Liability for tax. Taxes amendment Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Taxes amendment Travel agency, Liability for tax. Taxes amendment Uninterrupted international, Uninterrupted international air transportation. Taxes amendment Aircraft, Fixed-wing aircraft uses. Taxes amendment Affiliated corporations, Aircraft used by affiliated corporations. Taxes amendment Small planes, Small aircraft. Taxes amendment Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Taxes amendment 15). Taxes amendment Alaska Air transportation taxes, Transportation between the continental U. Taxes amendment S. Taxes amendment and Alaska or Hawaii. Taxes amendment Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Taxes amendment Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Taxes amendment Alternative fuel, defined, Other fuels. Taxes amendment American Red Cross, International organizations and the American Red Cross. Taxes amendment Answering service, Answering services. Taxes amendment Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Taxes amendment Approved terminal, defined, Approved terminal or refinery. Taxes amendment Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Taxes amendment B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Taxes amendment Blended taxable fuel, defined, Blended taxable fuel. Taxes amendment Blender, defined, Blender. Taxes amendment Blocked pump, Blocked pump. Taxes amendment Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Taxes amendment 11). Taxes amendment , Qualified blood collector organizations. Taxes amendment Boats, In a boat engaged in commercial fishing (No. Taxes amendment 4). Taxes amendment Bonus tickets, Bonus tickets. Taxes amendment Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Taxes amendment Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Taxes amendment Buses, In certain intercity and local buses (No. Taxes amendment 5). Taxes amendment , In a qualified local bus (No. Taxes amendment 6). Taxes amendment , In a school bus (No. Taxes amendment 7). Taxes amendment Tire tax, Qualifying intercity or local bus. Taxes amendment C Cellulosic biofuel, Cellulosic biofuel. Taxes amendment Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Taxes amendment Exemptions, Exemption from tax. Taxes amendment Producer, Coal Production, Coal production. Taxes amendment Selling price, Determining tonnage or selling price. Taxes amendment Tax rates, Tax rates. Taxes amendment Coin-operated telephones, Coin-operated telephones. Taxes amendment Comments, Comments and suggestions. Taxes amendment Commercial aviation, In commercial aviation (other than foreign trade). Taxes amendment Commercial fishing, In a boat engaged in commercial fishing (No. Taxes amendment 4). Taxes amendment Commercial waterway transportation, Commercial waterway transportation. Taxes amendment Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Taxes amendment Local telephone service, Local telephone service. Taxes amendment Local-only service, Local-only service. Taxes amendment Private communication service, Private communication service. Taxes amendment Teletypewriter exchange service, Teletypewriter exchange service. Taxes amendment Credit card purchases Aviation gasoline, Credit card purchases. Taxes amendment Gasoline, Credit card purchases. Taxes amendment Kerosene for use in aviation, Credit card purchases. Taxes amendment Undyed diesel fuel, Credit Card Purchases. Taxes amendment Undyed kerosene, Credit Card Purchases. Taxes amendment Credit or refund Gas guzzler tax, Credit or refund. Taxes amendment Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Taxes amendment Retail tax, Credits or refunds. Taxes amendment Tire tax, Credit or refund. Taxes amendment Vaccines, Credit or refund. Taxes amendment Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Taxes amendment Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Taxes amendment Enterer, defined, Enterer. Taxes amendment Entry, defined, Entry. Taxes amendment Environmental taxes Credit or refund, Credits or refunds. Taxes amendment Exceptions, Exceptions. Taxes amendment Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Taxes amendment Exempt communication services American Red Cross, International organizations and the American Red Cross. Taxes amendment Answering service, Answering services. Taxes amendment Coin-operated telephones, Coin-operated telephones. Taxes amendment Installation charges, Installation charges. Taxes amendment International organizations, International organizations and the American Red Cross. Taxes amendment Mobile radio telephone service, Mobile radio telephone service. Taxes amendment News services, News services. Taxes amendment Nonprofit educational organizations, Nonprofit educational organizations. Taxes amendment Nonprofit hospitals, Nonprofit hospitals. Taxes amendment Private communication service, Private communication service. Taxes amendment Qualified blood collector organizations, Qualified blood collector organizations. Taxes amendment Radio broadcasts, News services. Taxes amendment Security systems, Telephone-operated security systems. Taxes amendment Exempt sales, heavy trucks, Sales exempt from tax. Taxes amendment Exemptions Air transportation taxes, Exemptions. Taxes amendment Bonus tickets, Bonus tickets. Taxes amendment Coal, Exemption from tax. Taxes amendment Communications taxes, Exemptions Federal government, Federal, state, and local government. Taxes amendment Fixed-wing aircraft, Fixed-wing aircraft uses. Taxes amendment For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Taxes amendment Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Taxes amendment Military personnel, Military personnel on international trips. Taxes amendment Nonprofit educational organizations, Federal, state, and local government. Taxes amendment , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Taxes amendment , Exemptions Taxable tires, Tires exempt from tax. Taxes amendment Vessel supplies, Exemptions Export, Export (No. Taxes amendment 3). Taxes amendment Exported taxable fuel, Exported taxable fuel. Taxes amendment F Farming, On a farm for farming purposes (No. Taxes amendment 1). Taxes amendment Federal government, Federal, state, and local government. Taxes amendment Fishing, In a boat engaged in commercial fishing (No. Taxes amendment 4). Taxes amendment Fishing rods and fishing poles. Taxes amendment , Fishing rods and fishing poles. Taxes amendment Fishing tackle boxes, Fishing tackle boxes. Taxes amendment Fixed-wing aircraft, Fixed-wing aircraft uses. Taxes amendment Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Taxes amendment 9). Taxes amendment Form 1363, Exportation. Taxes amendment 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Taxes amendment , Attachments to Form 720. Taxes amendment 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Taxes amendment 720, Claiming A Refund, Form 6197. Taxes amendment , Filing Form 720 720X, Form 720X. Taxes amendment 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Taxes amendment Due dates, Due dates. Taxes amendment Final return, Final return. Taxes amendment Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Taxes amendment Gas guzzler tax Automobiles, Automobiles. Taxes amendment Credit or refund, Credit or refund. Taxes amendment Limousines, Automobiles. Taxes amendment Vehicles not subject to tax, Vehicles not subject to tax. Taxes amendment Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Taxes amendment H Hawaii, air transportation taxes, Transportation between the continental U. Taxes amendment S. Taxes amendment and Alaska or Hawaii. Taxes amendment Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Taxes amendment Further manufacture, Further manufacture. Taxes amendment Installment sales, Installment sales. Taxes amendment Parts or accessories, Parts or accessories. Taxes amendment Presumptive retail sales price, Presumptive retail sales price. Taxes amendment Related persons, Related person. Taxes amendment Separate purchases, Separate purchase. Taxes amendment Tax base, Determination of tax base. Taxes amendment Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Taxes amendment Help (see Tax help) Highway vehicle, Highway vehicle. Taxes amendment , In a highway vehicle owned by the United States that is not used on a highway (No. Taxes amendment 12). Taxes amendment Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Taxes amendment I Identifying number, Taxpayer identification number. Taxes amendment Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Taxes amendment 5). Taxes amendment Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Taxes amendment Local-only service, Local-only service. Taxes amendment M Manufacturer, defined, Manufacturer. Taxes amendment Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Taxes amendment Lease payments, Partial payments. Taxes amendment Partial payments, Partial payments. Taxes amendment Registration, Registration requirements. Taxes amendment Related person, Related person. Taxes amendment Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Taxes amendment Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Taxes amendment Military aircraft, In military aircraft (No. Taxes amendment 16). Taxes amendment Mobile radio telephone service, Mobile radio telephone service. Taxes amendment N News services, News services. Taxes amendment Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Taxes amendment 13). Taxes amendment Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Taxes amendment Nonprofit educational organizations, Nonprofit educational organizations. Taxes amendment , Federal, state, and local government. Taxes amendment Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Taxes amendment 2). Taxes amendment Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Taxes amendment Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Taxes amendment Dyed kerosene, Penalty. Taxes amendment Pipeline operator, defined, Pipeline operator. Taxes amendment Position holder, defined, Position holder. Taxes amendment Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Taxes amendment 6). Taxes amendment R Rack, defined, Rack. Taxes amendment Radio broadcasts, News services. Taxes amendment Records, Refiner, defined, Refiner. Taxes amendment Refinery, defined, Refinery. Taxes amendment Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Taxes amendment Registrant, Taxable fuel registrant. Taxes amendment Registrant, defined, Registrant. Taxes amendment Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Taxes amendment Sport fishing equipment, Related person. Taxes amendment Removal, defined, Removal. Taxes amendment Retail tax Credits or refunds, Credits or refunds. Taxes amendment Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Taxes amendment S Sale, defined, Sale. Taxes amendment Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Taxes amendment Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Taxes amendment Cost of transportation, Manufacturers taxes based on sale price. Taxes amendment Delivery costs, Manufacturers taxes based on sale price. Taxes amendment Discounts, Manufacturers taxes based on sale price. Taxes amendment Installation costs, Manufacturers taxes based on sale price. Taxes amendment Insurance costs, Manufacturers taxes based on sale price. Taxes amendment Local advertising charges, Manufacturers taxes based on sale price. Taxes amendment Manufacturers excise tax, Manufacturers taxes based on sale price. Taxes amendment Rebates, Manufacturers taxes based on sale price. Taxes amendment Retail dealer preparation costs, Manufacturers taxes based on sale price. Taxes amendment Warranty charges, Manufacturers taxes based on sale price. Taxes amendment School bus, In a school bus (No. Taxes amendment 7). Taxes amendment Second generation biofuel, Second generation biofuel. Taxes amendment Security systems, Telephone-operated security systems. Taxes amendment Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Taxes amendment Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Taxes amendment State and local governments, Federal, state, and local government. Taxes amendment State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Taxes amendment 14). Taxes amendment State or nonprofit educational organization use, Sales by registered ultimate vendors. Taxes amendment State use, Registered ultimate vendor (state use). Taxes amendment , State use. Taxes amendment State, defined, State. Taxes amendment Suggestions, Comments and suggestions. Taxes amendment T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Taxes amendment Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Taxes amendment Electric outboard motor, Electric outboard boat motors. Taxes amendment International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Taxes amendment Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Taxes amendment Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Taxes amendment Teletypewriter exchange service, Teletypewriter exchange service. Taxes amendment Terminal operator, defined, Terminal operator. Taxes amendment Terminal, defined, Terminal. Taxes amendment Throughputter, defined, Throughputter. Taxes amendment Tires Credit against heavy truck tax, Tire credit. Taxes amendment Credit or refund of tax, Credit or refund. Taxes amendment Train, Use in a train. Taxes amendment Train (Diesel-powered), Diesel-powered train. Taxes amendment Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Taxes amendment TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Taxes amendment , Two-party exchanges. Taxes amendment U Ultimate purchaser, Ultimate purchaser. Taxes amendment Uninterrupted international air transportation, Uninterrupted international air transportation. Taxes amendment , Military personnel on international trips. Taxes amendment Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Taxes amendment 8). Taxes amendment Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Taxes amendment Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Taxes amendment Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Taxes amendment Law enforcement, Vehicles not subject to tax. Taxes amendment Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Taxes amendment Vessel operator, defined, Vessel operator. Taxes amendment W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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Contact My Local Office in Delaware

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Dover  611 S. Dupont Hwy. 
Dover, DE 19901 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(302) 678-2784 
Georgetown  21309 Berlin Rd. Unit 13
Georgetown, DE 19947 

Monday-Friday - 8:30 a.m.- 4:30 
(Closed for lunch 12:30 p.m.- 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(301) 695-7615 
Wilmington  844 King St.
Wilmington, DE 19801 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(302) 573-6343 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If  face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 302-286-1654 in Wilmington or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
Silver Side Corp Ctr.
409 Silverside Rd
Wilmington DE 19809

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Taxes Amendment

Taxes amendment Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. Taxes amendment Ordering forms and publications. Taxes amendment Useful Items - You may want to see: Reminder Photographs of missing children. Taxes amendment  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxes amendment Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxes amendment 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. Taxes amendment Introduction This publication provides supplemental federal income tax information for partnerships and partners. Taxes amendment It supplements the information provided in the Instructions for Form 1065, U. Taxes amendment S. Taxes amendment Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). Taxes amendment Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Taxes amendment Partners must include partnership items on their tax returns. Taxes amendment For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. Taxes amendment Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. Taxes amendment Certain partnerships must have a tax matters partner (TMP) who is also a general partner. Taxes amendment For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. Taxes amendment 6231(a)(7)-1 of the regulations. Taxes amendment Many rules in this publication do not apply to partnerships that file Form 1065-B, U. Taxes amendment S. Taxes amendment Return of Income for Electing Large Partnerships. Taxes amendment For the rules that apply to these partnerships, see the instructions for Form 1065-B. Taxes amendment However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. Taxes amendment Withholding on foreign partner or firm. Taxes amendment   If a partnership acquires a U. Taxes amendment S. Taxes amendment real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). Taxes amendment If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. Taxes amendment A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. Taxes amendment S. Taxes amendment trade or business. Taxes amendment A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. Taxes amendment   For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Taxes amendment Comments and suggestions. Taxes amendment   We welcome your comments about this publication and your suggestions for future editions. Taxes amendment   You can write to: Internal Revenue Service Tax Forms and Publications  SE:W:CAR:MP:TFP 1111 Constitution Ave. Taxes amendment NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxes amendment Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxes amendment    You can send us comments from www. Taxes amendment irs. Taxes amendment gov/formspubs. Taxes amendment Click on “More Information” and then on “Comment on Tax Forms and Publications. Taxes amendment ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxes amendment Tax questions. Taxes amendment   If you have a tax question, check the information available at IRS. Taxes amendment gov or call 1-800-829-4933. Taxes amendment We cannot answer tax questions at the address listed above. Taxes amendment Ordering forms and publications. Taxes amendment    Visit www. Taxes amendment irs. Taxes amendment gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. Taxes amendment Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Taxes amendment Prev  Up  Next   Home   More Online Publications