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Turbotax 2013 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. Turbotax 2013 Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. Turbotax 2013 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. Turbotax 2013 7701-3. Turbotax 2013 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. Turbotax 2013 Check your state's requirements and the federal tax regulations for further information. Turbotax 2013 Classification of an LLC Default classification rules. Turbotax 2013   An LLC with at least two members is classified as a partnership for federal income tax purposes. Turbotax 2013 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). Turbotax 2013 Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. Turbotax 2013 Elected classification. Turbotax 2013   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. Turbotax 2013 After an LLC has determined its federal tax classification, it can later elect to change that classification. Turbotax 2013 For details, see Subsequent Elections, later. Turbotax 2013 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. Turbotax 2013 S. Turbotax 2013 Return of Partnership Income. Turbotax 2013 Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. Turbotax 2013 For certain purposes, members of an LLC are treated as limited partners in a limited partnership. Turbotax 2013 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. Turbotax 2013 469-5T(e)). Turbotax 2013 See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. Turbotax 2013 Member manager. Turbotax 2013   Only a member manager of an LLC can sign the partnership tax return. Turbotax 2013 And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. Turbotax 2013 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. Turbotax 2013 If there are no elected or designated member managers, each owner is treated as a member manager. Turbotax 2013 Change in default classification. Turbotax 2013   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. Turbotax 2013 7701-3(f)(2). Turbotax 2013 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. Turbotax 2013   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. Turbotax 2013 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. Turbotax 2013 Example 1. Turbotax 2013 Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. Turbotax 2013 Each holds an equal membership interest. Turbotax 2013 The LLC does not hold any unrealized receivables or substantially appreciated inventory. Turbotax 2013 Ethel sells her entire interest in the LLC to Francis for $10,000. Turbotax 2013 After the sale, the business is continued by the LLC, which is owned solely by Francis. Turbotax 2013 No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Turbotax 2013 The partnership terminates when Francis buys Ethel's entire interest. Turbotax 2013 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. Turbotax 2013 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. Turbotax 2013 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. Turbotax 2013 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. Turbotax 2013 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). Turbotax 2013 See Partnership Distributions in Publication 541. Turbotax 2013 Example 2. Turbotax 2013 George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. Turbotax 2013 Each holds an equal membership interest. Turbotax 2013 The LLC does not hold any unrealized receivables or substantially appreciated inventory. Turbotax 2013 George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. Turbotax 2013 After the sale, the business is continued by the LLC, which is owned solely by Ian. Turbotax 2013 No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. Turbotax 2013 The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. Turbotax 2013 George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. Turbotax 2013 For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. Turbotax 2013 Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. Turbotax 2013   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. Turbotax 2013 R. Turbotax 2013 B. Turbotax 2013 6. Turbotax 2013 You can find Revenue Ruling 99-6 at www. Turbotax 2013 irs. Turbotax 2013 gov/pub/irs-irbs/irb99-06. Turbotax 2013 pdf. Turbotax 2013 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. Turbotax 2013 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. Turbotax 2013 Employment tax and certain excise taxes. Turbotax 2013   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. Turbotax 2013 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. Turbotax 2013 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. Turbotax 2013 See the employment and excise tax returns for more information. Turbotax 2013 Self-employment tax rule for disregarded entity LLCs. Turbotax 2013   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. Turbotax 2013 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. Turbotax 2013 Example 3. Turbotax 2013 LLC is a disregarded entity owned by Irene. Turbotax 2013 LLC has three employees (Kent, Patricia, and Tex) and pays wages. Turbotax 2013 LLC is treated as an entity separate from its owner for purposes of employment taxes. Turbotax 2013 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. Turbotax 2013 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. Turbotax 2013 Irene is self-employed for purposes of the self-employment tax. Turbotax 2013 Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. Turbotax 2013 Irene is not an employee of LLC for purposes of employment taxes. Turbotax 2013 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. Turbotax 2013 Irene will figure the tax due on her net earnings from self-employment on Schedule SE. Turbotax 2013 Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. Turbotax 2013 Taxpayer identification number. Turbotax 2013   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. Turbotax 2013 This includes all information returns and reporting related to income tax. Turbotax 2013 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. Turbotax 2013   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. Turbotax 2013 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). Turbotax 2013 See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. Turbotax 2013 Change in default classification. Turbotax 2013   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. Turbotax 2013 7701-3(f)(2). Turbotax 2013 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. Turbotax 2013   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. Turbotax 2013 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. Turbotax 2013 Example 4. Turbotax 2013 Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. Turbotax 2013 Alain does not contribute any portion of the $5,000 to the LLC. Turbotax 2013 Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. Turbotax 2013 The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. Turbotax 2013 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. Turbotax 2013 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. Turbotax 2013 Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. Turbotax 2013 Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. Turbotax 2013 Example 5. Turbotax 2013 Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. Turbotax 2013 The LLC uses all of the contributed cash in its business. Turbotax 2013 Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. Turbotax 2013 The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. Turbotax 2013 Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. Turbotax 2013 Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. Turbotax 2013 Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. Turbotax 2013   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. Turbotax 2013 R. Turbotax 2013 B. Turbotax 2013 8. Turbotax 2013 You can find Revenue Ruling 99-5 at www. Turbotax 2013 irs. Turbotax 2013 gov/pub/irs-irbs/irb99-06. Turbotax 2013 pdf. Turbotax 2013 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. Turbotax 2013 File Form 8832, Entity Classification Election, to elect classification as a C corporation. Turbotax 2013 File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. Turbotax 2013 LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. Turbotax 2013 By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. Turbotax 2013 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. Turbotax 2013 Example 6. Turbotax 2013 Classification as a corporation without an S election. Turbotax 2013 Wanda and Sylvester are members of an LLC. Turbotax 2013 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. Turbotax 2013 The LLC must file Form 8832. Turbotax 2013 Example 7. Turbotax 2013 Classification as a corporation with an S election. Turbotax 2013 Evelyn and Carol are members of an LLC. Turbotax 2013 They agree that the LLC should be classified as an S corporation. Turbotax 2013 The LLC must file Form 2553 instead of Form 8832. Turbotax 2013 If the LLC is classified as a corporation, it must file a corporation income tax return. Turbotax 2013 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). Turbotax 2013 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. Turbotax 2013 Corporations generally file either: Form 1120, U. Turbotax 2013 S. Turbotax 2013 Corporation Income Tax Return; or Form 1120S, U. Turbotax 2013 S. Turbotax 2013 Income Tax Return for an S Corporation. Turbotax 2013 For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. Turbotax 2013 For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. Turbotax 2013 S. Turbotax 2013 Income Tax Return for an S Corporation. Turbotax 2013 Subsequent Elections An LLC can elect to change its classification. Turbotax 2013 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. Turbotax 2013 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. Turbotax 2013 For more information and exceptions, see Regulations section 301. Turbotax 2013 7701-3(c) and the Form 8832 instructions. Turbotax 2013 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. Turbotax 2013 Partnership to corporation. Turbotax 2013   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. Turbotax 2013   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. Turbotax 2013 Corporation to partnership. Turbotax 2013   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. Turbotax 2013   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. Turbotax 2013 Corporation to disregarded entity. Turbotax 2013   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. Turbotax 2013   For more information, see Distributions to Shareholders in Publication 542. Turbotax 2013 Disregarded entity to corporation. Turbotax 2013   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. Turbotax 2013   For more information, see Property Exchanged for Stock in Publication 542. Turbotax 2013 How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Turbotax 2013 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. Turbotax 2013 By selecting the method that is best for you, you will have quick and easy access to tax help. Turbotax 2013 Contacting your Taxpayer Advocate. Turbotax 2013   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. Turbotax 2013   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. Turbotax 2013 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. Turbotax 2013 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. Turbotax 2013 For more information, go to www. Turbotax 2013 irs. Turbotax 2013 gov/advocate. Turbotax 2013 Low Income Taxpayer Clinics (LITCs). Turbotax 2013   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. Turbotax 2013 The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Turbotax 2013 Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Turbotax 2013 It is available at www. Turbotax 2013 irs. Turbotax 2013 gov or at your local IRS office. Turbotax 2013 Small business workshops. Turbotax 2013   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. Turbotax 2013 Workshops are sponsored and presented by IRS partners who are federal tax specialists. Turbotax 2013 Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. Turbotax 2013 Although most are free, some workshops have fees associated with them. Turbotax 2013 Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. Turbotax 2013   For more information, visit www. Turbotax 2013 irs. Turbotax 2013 gov/businesses/small. Turbotax 2013 Subscribe to e-news for small businesses. Turbotax 2013   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. Turbotax 2013 Visit the website at www. Turbotax 2013 irs. Turbotax 2013 gov/businesses/small and click on “Subscribe to e-News. Turbotax 2013 ” Free tax services. Turbotax 2013   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Turbotax 2013 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. Turbotax 2013   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Turbotax 2013 Internet. Turbotax 2013 You can access the IRS website at www. Turbotax 2013 irs. Turbotax 2013 gov 24 hours a day, 7 days a week, to: E-file your return. Turbotax 2013 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Turbotax 2013 Check the status of your refund. Turbotax 2013 Go to www. Turbotax 2013 irs. Turbotax 2013 gov and click on Where's My Refund. Turbotax 2013 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. Turbotax 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Turbotax 2013 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. Turbotax 2013 Download forms, instructions, and publications. Turbotax 2013 Order IRS products online. Turbotax 2013 Research your tax questions online. Turbotax 2013 Search publications online by topic or keyword. Turbotax 2013 View Internal Revenue Bulletins (IRBs) published in the last few years. Turbotax 2013 Figure your withholding allowances using the withholding calculator online at www. Turbotax 2013 irs. Turbotax 2013 gov/individuals. Turbotax 2013 Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Turbotax 2013 Sign up to receive local and national tax news by email. Turbotax 2013 Get information on starting and operating a small business. Turbotax 2013 Phone. Turbotax 2013 Many services are available by phone. Turbotax 2013 Ordering forms, instructions, and publications. Turbotax 2013 Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Turbotax 2013 You should receive your order within 10 days. Turbotax 2013 Asking tax questions. Turbotax 2013 Call the IRS with your tax questions at 1-800-829-1040. Turbotax 2013 Solving problems. Turbotax 2013 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Turbotax 2013 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Turbotax 2013 Call your local Taxpayer Assistance Center for an appointment. Turbotax 2013 To find the number, go to www. Turbotax 2013 irs. Turbotax 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Turbotax 2013 TTY/TDD equipment. Turbotax 2013 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Turbotax 2013 TeleTax topics. Turbotax 2013 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Turbotax 2013 Refund information. Turbotax 2013 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). Turbotax 2013 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. Turbotax 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Turbotax 2013 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. Turbotax 2013 Refunds are sent out weekly on Fridays. Turbotax 2013 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. Turbotax 2013 Evaluating the quality of our telephone services. Turbotax 2013 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Turbotax 2013 One method is for a second IRS representative to listen in on or record random telephone calls. Turbotax 2013 Another is to ask some callers to complete a short survey at the end of the call. Turbotax 2013 Walk-in. Turbotax 2013 Many products and services are available on a walk-in basis. Turbotax 2013 Products. Turbotax 2013 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Turbotax 2013 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. Turbotax 2013 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Turbotax 2013 Services. Turbotax 2013 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Turbotax 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Turbotax 2013 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. Turbotax 2013 No appointment is necessary—just walk in. Turbotax 2013 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Turbotax 2013 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Turbotax 2013 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Turbotax 2013 All other issues will be handled without an appointment. Turbotax 2013 To find the number of your local office, go to www. Turbotax 2013 irs. Turbotax 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Turbotax 2013 Mail. Turbotax 2013 You can send your order for forms, instructions, and publications to the address below. Turbotax 2013 You should receive a response within 10 days after your request is received. Turbotax 2013 Internal Revenue Service1201 N. Turbotax 2013 Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. Turbotax 2013 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Turbotax 2013 Prior-year forms, instructions, and publications. Turbotax 2013 Tax Map: an electronic research tool and finding aid. Turbotax 2013 Tax law frequently asked questions. Turbotax 2013 Tax Topics from the IRS telephone response system. Turbotax 2013 Internal Revenue Code—Title 26 of the U. Turbotax 2013 S. Turbotax 2013 Code. Turbotax 2013 Fill-in, print, and save features for most tax forms. Turbotax 2013 Internal Revenue Bulletins. Turbotax 2013 Toll-free and email technical support. Turbotax 2013 Two releases during the year. Turbotax 2013 – The first release will ship the beginning of January. Turbotax 2013 – The final release will ship the beginning of March. Turbotax 2013 Purchase the DVD from National Technical Information Service (NTIS) at www. Turbotax 2013 irs. Turbotax 2013 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). Turbotax 2013 Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Turbotax 2013 The SBA also has publications and videos on a variety of business topics. Turbotax 2013 The following briefly describes assistance provided by the SBA. Turbotax 2013 Small Business Development Centers (SBDCs). Turbotax 2013   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Turbotax 2013 Help is available when beginning, improving, or expanding a small business. Turbotax 2013 Business Information Centers (BICs). Turbotax 2013   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Turbotax 2013 BICs also offer one-on-one assistance. Turbotax 2013 Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Turbotax 2013 Service Corps of Retired Executives (SCORE). Turbotax 2013   SCORE provides small business counseling and training to current and prospective small business owners. Turbotax 2013 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. Turbotax 2013 SCORE also offers a variety of small business workshops. Turbotax 2013    Internet. Turbotax 2013 You can visit the SBA website at www. Turbotax 2013 sba. Turbotax 2013 gov. Turbotax 2013 While visiting the SBA website, you can find a variety of information of interest to small business owners. Turbotax 2013    Phone. Turbotax 2013 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. Turbotax 2013    Walk-in. Turbotax 2013 You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Turbotax 2013 To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Turbotax 2013 Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Turbotax 2013 Most of these are available from the Superintendent of Documents at the Government Printing Office. Turbotax 2013 You can get information and order these publications and pamphlets in several ways. Turbotax 2013 Internet. Turbotax 2013 You can visit the GPO website at www. Turbotax 2013 access. Turbotax 2013 gpo. Turbotax 2013 gov. Turbotax 2013 Mail. Turbotax 2013 Write to the GPO at the following address. Turbotax 2013 Superintendent of DocumentsU. Turbotax 2013 S. Turbotax 2013 Government Printing OfficeP. Turbotax 2013 O. Turbotax 2013 Box 979050St. Turbotax 2013 Louis, MO 63917-9000 Phone. Turbotax 2013 Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. Turbotax 2013 Prev  Up  Next   Home   More Online Publications