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For the latest information about developments related to Form 1120-C and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1120c.
The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. 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.
The Taxpayer Advocate Service (TAS) is your voice at the IRS. Its job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all.
As a taxpayer, the cooperative has rights that the IRS must abide by in its dealings with the cooperative. The TAS tax toolkit at www.taxpayeradvocate.irs.gov/ can help the cooperative understand these rights.
TAS can help the cooperative if:
Problems are causing financial difficulty for the business,
The business is facing an immediate threat of adverse act.
The cooperative have tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.
TAS have offices in every state, the District of Columbia, and Puerto Rico. The cooperative's local advocate's number is in its local directory and at www.irs.gov/Advocate/Local-Taxpayer-Advocate. The cooperative can also call TAS at 1-877-777-4778.
TAS also handles large-scale or systemic problems that affect many taxpayers. If the cooperative knows of one of these broad issues, please report it to us through the Systemic Advocacy Management System at www.irs.gov/sams.
For more information go to www.taxpayeradvocate.irs.gov
To help reduce debt held by the public, make a check payable to “Bureau of the Public Debt.” Send it to:
Bureau of the Public Debt
P.O. Box 2188
Parkersburg, WV 26106-2188
Or the cooperative can enclose a check with its income tax return. Do not add the contributions to any tax the cooperative may owe. Contributions to reduce debt held by the public are deductible subject to the rules and limitations for charitable contributions.
Download forms, instructions, and publications;
Order IRS products online;
Research your tax questions online;
Search publications online by topic or keyword;
Use the online Internal Revenue Code, regulations, or other official guidance;
View Internal Revenue Bulletins (IRBs) published in the last few years; and
Sign up to receive local and national tax news by email.
Go to www.irs.gov/orderforms to place an order and have forms mailed to it, or
Call 1-800-829-3676 to order current year forms, instructions, publications and prior year forms and instructions (limited to 5 years).
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