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Publication 910 (12-2014) IRS Guide to Free Tax Services

Publication 910

Citations: Publication 910

Free Products and Services


Free Education and Assistance Programs


Prepare and e-File Your Taxes for Free


Free IRS Resources




Calling the IRS


IRS Telephone Numbers


Tax Resources for Small Businesses and Tax-Exempt Organizations


Educational Opportunities for Charities and Non-Profits


Publications and Forms

Filing Options




Seminars and Webinars

Tax Year 2014


Think of the things you could do if you just had more money. Look into the Earned Income Tax Credit. It's for working people who make less than $52,427. Some will get as much as $6,143 back from the IRS when they file their taxes and claim the credit. Don't doubt, check it out. Beginning Jan. 30, 2015, use the EITC Assistant tool available only on to determine your EITC eligibility. Is there some money waiting for you?"


"Provide America's taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all."

The 2014 tax season is here, and Publication 910 is your guide to free tax services. The IRS provides tools, information and services to help you meet your tax obligations. Many of these resources are available for free.

There is a wealth of information in English, Spanish, and a variety of other languages online. At you will find tax information for individuals, businesses, and charities as well as resources for tax professionals. You can download all IRS forms and publications -- including this one -- from the website. Learn about digital resources at the IRS Multimedia Center and the IRS New Media page. The IRS is also on YouTube. Watch our videos in English, Spanish, and ASL at Do you have an iPhone or Android device? The IRS now has an app, IRS2Go, you can download for free.

Thank you for taking the time to learn about your responsibilities as a taxpayer. Visit for more information.

Free Products and Services

The Internal Revenue Service produces and provides publications, forms, and other tax material and information to help taxpayers meet their tax responsibilities. Materials are available at, by telephone or mail, at most local IRS offices and other community locations.

IRS.GOV is the best place to get help and information. The website includes many resources including information on electronic filing (e-file) and payment options for individuals and businesses.

In addition, you will find information about the latest tax law changes, specific tax information for individuals and businesses, tax forms, instructions and publications, where to file addresses, information on tax refunds, subscription services, and much more. There are also special tools like "Where's My Refund?," the "Interactive Tax Assistant (ITA)," the "IRS Tax Map," the "Tax Trails" and the "IRS Withholding Calculator." is available 24 hours a day, 7 days a week.

For taxpayers whose native language is not English, we have the following resources available. Taxpayers can find information on in the following languages:







All of the forms and publications you may need are on where you can download or print what you need. Otherwise you can:

Go to to place an order and have forms mailed to you.

Call 1-800-829-3676 to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years).

Some tax products are also available at our Taxpayer Assistance Centers and some community paravailability of tax materials at their locations.


Most IRS tax products are available in alternative formats such as Braille, large print, HTML, ASCI text, and accessible PDF forms. Visit the IRS Accessibility page at for the list of accessible forms, instructions, publications, and other products available for download. If you cannot find the product you are looking for on our website, please call our forms ordering number at 800-829-3676.


IRS2Go is a smartphone application that lets you interact with the IRS using your mobile device. This mobile application gives you a convenient way of checking your federal refund status and getting easy-to-understand tax tips. IRS2Go reflects IRS' commitment to help you get the information you need -- whenever you need it, wherever you are. If you have an iPhone or Android device, you can download the free IRS2Go app.


Free e-News subscription services are available at -- click on "News," then "e-News Subscriptions." You can subscribe to any of the electronic subscriptions listed there.

IRS Guidewire: Guidewire subscribers are notified by email when the IRS issues advance copies of tax guidance such as Announcements, Notices, Revenue Procedures, Revenue Rulings, and Regulations.

e-News for Tax Professionals: IRS e-News for Tax Professionals provides the latest national news for the tax professional community and links to resources on

IRS Newswire: Subscribe to IRS Newswire to get news releases by email from the IRS National Media Relations Office.

IRS Tax Tips: Subscribe to Tax Tips to get tax information via email from the IRS daily during the tax-filing season and periodically the rest of the year.

Employee Plans News: This newsletter is geared to retirement plan professionals, providing them with information about current developments and upcoming events within the retirement plans area.

Retirement News for Employers: This quarterly newsletter, targeted toward business owners, provides information about establishing and maintaining retirement plans.

Tax Stats Dispatch Mailing List: Get announcements covering the most recent tax statistics.

e-News for Small Businesses: This is a source of updates, reminders, and other information for small business owners and self-employed individuals.

e-News for Payroll Professionals: This subscription service pinpoints issues of importance to payroll professionals who aid business clients with their taxes.

ITG News: Published by the office of Indian Tribal Governments, the ITG News provides information about current developments and upcoming events of interest to all tribal governments.

Tax Exempt Bond Community News: Receive email updates and alerts from the IRS about developments in the tax law and regulations applicable to tax-exempt bonds, updates to our website, and other information.

FSLG Newsletter: Issued periodically, the FSLG newsletter from the Federal, State and Local Governments office of the Tax Exempt and Government Entities Operating Division, focuses on employment tax, information reporting, and other federal tax issues affecting government entities.

QuickAlerts: QuickAlerts is a free, 24/7 online service that disseminates mass e-file messages, within seconds, to all subscribed individual and business e-file software developers, transmitters and Authorized IRS e-file Providers.

EO Update -- eNews for Charities and Nonprofits: This update is for tax professionals and representatives of tax-exempt organizations who want email updates and alerts from the IRS about developments in exempt organizations tax law and regulations, upcoming IRS training, events, and more.


What is the Taxpayer Advocate Service? The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What can TAS do for you? We can help you resolve problems that you can't resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:


• Your problem is causing financial difficulty for you, your family, or your business.

• You face (or your business is facing) an immediate threat of adverse action.

• You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised.


How can you reach us? We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate's number is in your local directory and at You can also call us at 877-777-4778.

How can you learn about your taxpayer rights? The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.


To protect your privacy, the email addresses you furnish will only be used to provide the subscriptions you request and to make improvements to this service. Your email addresses will not be sold, used, or shared for any other purpose or with any other party.

How else does the Taxpayer Advocate Service help taxpayers? TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at

Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To get more information or find a clinic near you, check the LITC page at or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 800-829-3676.


The Office of Appeals provides an administrative forum for resolving tax disputes between taxpayers and the IRS. We work with you to informally settle tax disputes in an effort to avoid a formal court hearing. It is our job to make an independent review of your case file and consider positions taken by both you and the government, and we strive to resolve disputes fairly and impartially to both parties. Most often, tax disputes arise from the examination of tax returns or attempts to collect unpaid liabilities.

Our Appeals website,, offers the following information to assist you:


• Is Appeals the place for you?

• Are you ready to request an Appeals conference or hearing?

• Preparing a request for Appeals

• What can you expect from Appeals?

• Online videos and podcasts of the Appeals process



Privacy Policy and Compliance ensures that the personally identifiable information you provide to the IRS is protected. We review IRS information systems regularly to certify that they collect only the information the agency needs to do its job or to respond to your requests for service. We want taxpayers to remain confident in our ability to protect personal information. You can be sure that the personal and tax information you give the IRS is safe and that it is used only for the purposes of tax administration.

Privacy Policy and Compliance is here to help you with privacy concerns. We can be reached at:

Director, Office of Privacy, Governmental Liaison and Disclosure Internal Revenue Service Room 7050 OS:P 1111 Constitution Ave. NW Washington, DC 20224


The Freedom of Information Act (FOIA), 5 U.S.C. § 552, provides public access to agency records unless protected from disclosure by one of the FOIA's nine exemptions or three exclusions. The FOIA applies to records created by federal agencies and does not cover records held by Congress, the courts, or state and local government agencies.

The Internal Revenue Service complies with the FOIA by:


• Maintaining publicly available materials on the Internet in the IRS Electronic Reading Room,

• Staffing the IRS Freedom of Information Reading Room at 1111 Constitution Avenue, NW, Washington, DC 20224 (call 202-317-4997), and

• Responding to written requests for agency records not available in the Reading Room.


While many FOIA requests are processed without charge to the requester, some may be subject to fees for duplication and, in some cases, for the time expended searching for and reviewing records.

Additional information relating to fees and other FOIA access questions may be found at, search "foia."


• Social media!


The IRS uses social media tools to share the latest information on tax changes, initiatives, products and services, including:


• YouTube


The IRS has video channels that provide short, informative videos on various tax-related topics in English, Spanish and American Sign Language (ASL).


• Twitter


IRS tweets include various tax-related announcements, news for tax professionals and job opportunities.


• Podcasts


The IRS creates audio files for use as podcasts. Each of these short audio recordings provides useful information on a tax-related topic.


• IRS Return Preparer Facebook


The IRS engages with the return preparer audience to share relevant information.


• Tumblr


The IRS shares strategically focused information on this micro blog site.


• Get connected.


Visit the IRS New Media Web page at to learn more.

Free Education and Assistance Programs

The IRS has programs that offer free assistance with tax return preparation and tax counseling through volunteers trained and certified in tax law by the IRS.


The VITA program offers free tax help to people with low-to-moderate incomes including the elderly, persons with disabilities and those having limited English proficiency who cannot afford paid professional assistance. Volunteers trained in tax law help prepare basic tax returns at VITA sites generally located in community and neighborhood centers, libraries, schools, shopping malls and other convenient locations. Many locations also offer free electronic filing.

Volunteers include college and high school students, law students, members of professional business and accounting organizations, and retirement, religious, military, and community groups.

Volunteers have many opportunities to take part in various VITA program activities including:


• Preparing tax returns

• Screening taxpayers

• Recruiting volunteers

• Conducting quality reviews

• Assisting with computers

• Interpreting languages

• Helping taxpayers prepare their own returns

• Managing a VITA site

• Coordinating publicity


For more information about the VITA program, or to find the locations, dates and hours of the nearest site, go to or call the IRS at 800-906-9887.

If you wish to become a VITA volunteer, the IRS provides VITA training material. Training is conducted at times and locations convenient for volunteers. Generally, these sessions are offered December through January each year. To learn more, complete and email Form 14310, VITA/TCE Volunteer Sign Up, to


The Tax Counseling for the Elderly program offers free tax help for all taxpayers, particularly those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors.

Volunteers who provide tax counseling are often retired individuals associated with nonprofit organizations that receive grants from the IRS. Grant funds are used to reimburse volunteers for out-of-pocket expenses including transportation, meals and other expenses they incurred providing tax counseling assistance at locations convenient to the taxpayers.

For more information on the TCE program or to find the locations, dates and hours of the nearest TCE site, call the IRS toll-free at 800-906-9887.

As part of the IRS-sponsored TCE program, the AARP Foundation offers an AARP Tax-Aide assistance and preparation program at approximately 7,000 sites nationwide during the filing season. Trained with IRS materials and certified by an IRS examination, AARP Tax-Aide volunteer counselors can help with most tax circumstances faced by low and moderate-income taxpayers age 60 and older. Younger taxpayers are helped as counselor time permits.

To find an AARP Tax-Aide volunteer site in your community, call 888-227-7669, or access the Internet site locator at and type "taxaide" in the search.


Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, check the LITC page at, search "litc" ( or see IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 800-829-3676.


Check out the educational website called "Understanding Taxes" on It is divided into two content areas--the Hows of Taxes and the Whys of Taxes. Understanding Taxes is designed to teach middle school, high school and community college students, and the general public about their federal tax rights and responsibilities and the economics and history on which our tax system is based. To find this site, search "Understanding Taxes" on


• Tax tutorials in English and Spanish will guide students through the basics of tax preparation, introducing them to the concept of filing their tax returns electronically. The "How" section has fact sheets, lesson plans, assessments, teacher and student pages, tax tutorials, simulations and real-life examples of how and why taxes affect and influence our daily lives.

• A teacher's page (in English only) includes detailed lesson plans featuring both Web-based and downloadable print (PDF) material, along with interactive students' activities, student assessments, and PowerPoint presentations.



Know your rights! Get information on how to resolve your problems from our online toolkit. The Taxpayer Advocate Service (TAS), your voice at the IRS, has designed this site for individuals, businesses, and tax professionals alike. Go to for:


• Basic tax information and videos

• Information about tax credits

• Small business resources

• Tips on choosing a tax preparer

• Ways to prevent identity theft

• Updates on preparer regulation

• Information in Spanish as well as English

• Links to the Taxpayer Advocacy Panel-- help improve the IRS!



Almost every person needs do something new related to health insurance coverage when you file your return. You will need to report that everyone on your return had health insurance coverage all year, or qualifies for an exemption from coverage or make a shared responsibility payment when you file your return in 2015. If you purchased health insurance coverage through the Health Insurance Marketplace, you will need to file a return to claim a Premium Tax Credit or reconcile any advanced payments of Premium Tax Credit paid directly to your provider during the year. You or your tax professional should consider preparing and filing your tax return electronically. Using tax preparation software is the easiest way to file a complete and accurate tax return. The IRS has a variety of electronic filing options that include free volunteer assistance, IRS Free File, commercial software and professional assistance. More information about filing options is available at

Visit for other highlights and updates.


This program offers training to people who prepare tax returns and counsel taxpayers for a fee. Classes are held at many state bureaus of revenue, colleges, universities and professional accounting groups. Representatives delivering tax practitioner institutes inform participants about tax law changes and work with participants to improve the quality of returns by reducing errors. Search for "practitioner institutes" on And for educational opportunities online or by phone, search "webinars" on


The IRS Nationwide Tax Forums provide a one-stop-shop experience for tax practitioners seeking continuing education credits. Network with industry peers and IRS subject matter experts--and visit the exhibits to see the latest in tax technology.

Can't make the IRS Nationwide Tax Forum in a city near you? You can still view many of the seminars at the IRS Nationwide Tax Forums Online. Create an account and add the seminars you missed for a low fee. Don't need continuing education credits? Audit the seminar for free. Return as often as you want, or print the presentation to go through the course at your own pace.

Search for "Tax Forums" on


From basic tools to the latest news and events, the Tax Professionals page is the place to begin for any tax professional looking for the latest information. Use the page to learn about your obligations as a tax professional, including PTIN sign-up.

You can also sign up for e-Services, register for the IRS Nationwide Tax Forums, watch videos designed for tax professionals and stay current on IRS codes, regulations and guidance.

Go to to begin.


Visit to find out why you should be working for the IRS!

Everyone from students to experienced professionals will find information on a wide range of jobs that match their skills and interests, including seasonal positions. Hear what it's like to take on meaningful work and make a difference --watch real IRS employees tell you about a day in the life on the job.

Also, be sure to look for links to information about IRS jobs and announcements on Facebook and Twitter.

Get everything you need to start your IRS career at

Prepare and e-File Your Taxes for Free


Join the nearly 40 million Americans who have taken the free way with Free File. This private-public partnership makes brand-name tax software products available for free. You can prepare and e-file your federal return for free by going to

Here's how it works: From the home page, click the Free File logo or go to Then you can either review the companies or use the online tool. This tool, which we recommend, lets you put in a little information about yourself and it will find those software products for which you are eligible. Each software provider sets its own eligibility requirements, but if you make less than $60,000, you will find a product that meets your situation.

Once you select the software, it does all the work. It asks questions; you provide the answers. The software automatically prepares your return. You don't have to worry about what version of the Form 1040 to use; the software will take care of it. It does the math for you. The software can help you find tax credits or deductions you are due.

If you've never used tax preparation software before, Free File can offer you an easy introduction. Many Free File companies also offer free or paid state tax preparation and e-filing services.

For taxpayers living abroad, a limited number of companies provide software that can accommodate foreign addresses. To determine which will work best for you, select Pick a Free File Company from the site.


If you're comfortable preparing your own tax return, there's Free File Fillable Forms. This free option, also available only through, is the electronic version of IRS paper forms. You complete the appropriate form yourself. There's no software assistance. Anyone can use Free File Fillable Forms. There are no eligibility requirements or income limitations. However, it doesn't support state tax returns. If you traditionally have used a paper tax form, give Free File Fillable Forms a try. Go to

Free File: It's fast. It's safe. It's free.


You've completed your federal return, either through Free File, commercial software or a paid preparer. Now what? There's no need to mail your tax return, simply file it electronically and join the 122 million taxpayers who e-filed last year.

If you owe, you can file early and, using the electronic funds withdrawal (direct debit) payment option, schedule your payment for withdrawal on or before the due date of the return/form for which you are paying. You select if you want your payment debited from your savings or checking account. Another electronic payment option is debit or credit card. If paying via an electronic payment option, a voucher is not needed. For more information on electronic payment options visit You can also pay by check or money order. Please include a voucher if paying by check or money order.

An e-filed return has an extremely low error rate which means you are less likely to hear from the IRS or less likely to have your refund delayed. Within 48 hours of e-filing your return, you'll receive an acknowledgement from the IRS via email that your return was either accepted or rejected. If your return is rejected, the receipt email will explain what errors were made so you can make corrections and resubmit it.

IRS e-file is safe. Since the IRS began offering e-file in 1986, one billion individual tax returns have been safely and securely received and processed electronically. Every e-file provider, either tax preparer or software company, uses the latest in encryption technology.

If you use a paid preparer, a new law requires some paid preparers to e-file returns they prepare. Your preparer may make you aware of this requirement and the options available to you. You can locate an Authorized IRS e-file Provider in your neighborhood by going to So, don't be left out. Ask your preparer to e-file your tax return. And find out why e-file is now the norm, not the exception.


IRS requires that you sign your e-filed return with an electronic signature. Before you can sign the return, you must be authenticated. As part of the authentication process, you'll need to provide your prior year Adjusted Gross Income or the Self Select PIN used to sign your prior year return. This information is used in the authentication process. If your prior year AGI or Prior Year PIN is unavailable, you may request an Electronic Filing PIN (EFP). This PIN is IRS generated and may only be used for the current filing season. You can use the EFP in lieu of the prior year information as another authenticator.

You may request an Electronic Filing PIN via the Internet at or toll free number 866-704-7388. ( is the official benefits website of the U.S. Government, providing all citizens with information and eligibility prescreening services for more than 1,000 government assistance programs on behalf of its 17 federal partner agencies. covers a variety of categories, including tax assistance programs ranging from child and dependent care to disadvantaged businesses.

Once on the site, you can complete a prescreening questionnaire to receive a list of benefit programs that you may be eligible for.

Getting started is free and easy.

Step 1: Go to

Step 2: Click the "Start Benefit Finder" button and begin answering questions in the Benefit Finder.


Businesses and individual taxpayers can enroll in EFTPS and make secure federal tax payments for free. Use EFTPS to make a payment, cancel a payment and review your payment history. EFTPS is easy to navigate and secure. See Publication 966, Electronic Federal Tax Payment System -- A Guide to Getting Started.

Online Payment Agreement Application: You can avoid unnecessary penalties and interest by paying your taxes in full and on time. This application will allow you or your authorized representative (Power of Attorney) to apply for an installment agreement if you cannot pay your taxes in full. With the needed information, you can complete the application in about 30 minutes, and get immediate approval.

Making a Tax Payment: Paying electronically is the most convenient and secure way to make tax payments. You can make electronic payments online, by phone, or from a mobile device. Paying electronically is safe and secure. The IRS uses the latest encryption technology and does not store banking information. Electronic payment methods are easy and secure and much quicker than mailing in a check or money order. Electronic payment options are available on the IRS payments page.

Direct Pay: Use IRS Direct Pay for free to make payments on your individual tax bill or estimated tax payment directly from your checking or savings account. In just five easy steps you'll receive instant confirmation that your payment has been submitted.

Electronic Funds Withdrawal (EFW): When you use Free File, commercial software or a paid preparer, to e-file your federal tax return, at the same time you can use EFW to make your payment(s). /taxbase


Offer in Compromise: An offer in compromise allows you to settle your tax debt for less than the full amount you owe. It may be a legitimate option if you can't pay your full tax liability, or doing so creates a financial hardship. Use the Offer in Compromise Pre-qualifier tool application to confirm your eligibility.

We consider your unique set of facts and circumstances.


• Ability to pay

• Income;

• Expenses

• Asset equity.


We generally approve an offer in compromise when the amount offered represents the most we can expect to collect within a reasonable period of time. Explore all other payment options before submitting an offer in compromise.

Submitting an application does not ensure that the IRS will accept your offer. It begins a process of evaluation and verification by the IRS, taking into consideration any special circumstances that might affect your ability to pay.

For more information see Form 656-B, Offer in Compromise Booklet.

Click the payments tab on the homepage for all payment options

Free IRS Resources


You have easy and convenient options for requesting copies of your tax return information from the IRS:


• Go to and enter "Order a Transcript" in the Search box.

• Call the transcript toll-free line: 800-908-9946

• Mail in Form 4506-T (available on


Requesting Documents

In addition to ordering tax return or account transcripts by phone, you may obtain transcripts, Form W-2 information, verification of non-filing or a record of account by mailing or faxing Form 4506-T, Request for Transcript of Tax Return. (see instructions on Form 4506-T.) If you only need Tax Return Transcripts, use Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript (see instructions on Form 4506T-EZ). If you need photocopies of your tax return, use Form 4506, Request for Copy of Tax Return. This form must be mailed with payment to the appropriate address in the instructions. You can even direct the documents to a third party.

Form 4506 is available by calling 800-908-9946 or by downloading from See the form instructions for delivery timeframes.

Tax Return Transcript

Tax return transcripts are free of charge and generally are used to validate income and tax filing status for mortgage applications, student and small business loan applications, and during tax preparation. To receive a free transcript:


• Visit and click on "Get Transcript of Your Tax Records" under "Tools," or

• Use Form 4506-T or 4506-T-EZ

• Call us at 800-908-9946


If you need a copy of your actual tax return, use Form 4506. There is a fee for each return requested. If your main home, principle place of business or tax records are located in a federally declared disaster area, this fee will be waived.

Tax Account Transcript

Tax account transcripts contain information on the financial status of the account, such as payments made on the account, penalty assessments, and adjustments made by you or the IRS after the return was filed. Return information is limited to items such as tax liability and estimated tax payments. Account transcripts are available for most returns and are provided free of charge.

Record of Account Transcript

A record of account transcript includes a combination of line items from the originally filed return (1040 series only) and later adjustments made by either you or the IRS after the return was filed. Record of account transcripts are available for the current and three prior tax years and are provided free of charge.

Photocopies of Tax Returns

When you need a copy of a tax return because a transcript doesn't meet your needs, the IRS can provide one for a fee of $50 for each tax year requested. You should wait at least six weeks after filing a current return before requesting copies. Copies are generally available for returns filed in the current year and the past six years. Tax forms filed more than six years ago may not be available for making photocopies. However, records of account transcripts are generally still available for these periods. Certified photocopies for court or administrative proceedings are also available on request.

Wage and Income Transcript

A wage and income transcript includes data from Forms: 1098 series, or 5498 series. State or local information is not included with the W-2 information. IRS may be able to provide wage and income transcript information for up to 10 years. Information for the current year is generally not available until the year after it is filed with the IRS. For example, W-2 information for 2013, filed in 2014, will not be available until 2015. Wage and Income transcripts are provided free of charge.


Paying your taxes on time and in full eliminates costly late payment penalties and interest. If you can't pay in full, keep penalties and interest to a minimum by paying as much as possible with your return and the balance as quickly as possible. For information on how to make a payment, visit, contact the IRS at 800-829-1040, or follow the instructions on your IRS bill.

If you can't pay right away, an installment payment plan may be an option. Remember, penalties and interest will continue to grow while you're making payments and paying by credit card or borrowing will cost you less in most cases. Individuals who owe $50,000 or less can request an installment agreement online by visiting Look under "tools" or enter "installment plan" in the search box. You don't need to wait for a bill to apply online for a payment plan. If you owe more than $50,000 or prefer to request a payment plan in writing, you can fill out IRS Form 9465, Installment Agreement Request. Send in Form 9465 with your return or in response to your IRS bill. If you prefer an installment plan where payments are made directly from your bank account, request a direct debit installment agreement.

The IRS charges a fee for setting up installment plans. The fee is less for direct debit installment plans. The fee will be deducted from your payments. Direct debit also means no monthly reminder notices from the IRS and no writing and mailing your monthly check.


An IRS audit is a review or examination of an organization's or individual's accounts and financial information. The purpose of an audit is to ensure that information is being reported correctly according to the tax laws, and to verify the amount of tax reported is accurate. Selecting a tax return for audit doesn't always suggest that an error has been made. Returns are selected using a variety of methods.

If you're notified of an audit--either by mail or by telephone with a confirmation letter to follow--you'll want to review these resources:


• A comprehensive page on (Search: IRS Audits)

• The video series, Your Guide to an IRS Audit, which follows three taxpayers through the steps of an audit. The true-to-life scenarios illustrate key points and answer important questions about the audit process in 10 short lessons. Watch it in any order at any time to learn all you need to know about working with the IRS during an audit.

Publication 556, Examination of Returns, Appeal Rights and Claims for Refund.



Check the status of your 2014 refund. Refund information will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return.

Go to and search for "refund." Have a copy of your tax return handy. You'll need to provide:


• Your Social Security number (or Individual Taxpayer Identification Number),

• Your filing status, and

• The exact whole dollar amount of your refund.


If you don't have Internet access, call 800-829-1954 or 800-829-4477 for automated refund information 24 hours a day, 7 days a week.


It takes up to three weeks for an amended return to show up on your account. You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. You can check the processing status of your amended return for this year and up to three prior years by going to and clicking on "Where's My Amended Return?" Have a copy of your amended return handy and the following information:


• Your Social Security number (or Individual Taxpayer Identification Number),

• Your Date of Birth, and

• Your Zip Code


If you don't have Internet access, call 866-464-2050 for the status of your amended return. The automated telephone application is available 24



Recorded tax information and refund information are available 24 hours a day, 7 days a week through this touch-tone phone service. For a directory of topics, listen to topic 123. Use option 2 then select as many topics as you like during the call. Have paper and pencil ready to take notes. For refund information, have a copy of your current tax return (1040EZ), your Social Security number or the first SSN that appears on a jointly filed tax return, your filing status from the front of your tax return and the exact whole dollar amount of your refund.


Call 800-829-4477. When prompted, enter the three digit number for the tax topic you want to hear.

 IRS Help Available


 101  IRS Services -- Volunteer Tax


      Assistance and Outreach


      Programs and Identity Theft


 102  Tax Assistance for Individuals with




 103  Tax Help for Small Businesses


      and the Self-Employed


 104  Taxpayer Advocate Service --


      Your Voice at the IRS


 105  Armed Forces Tax Information


 107  Tax Relief in Disaster Situations


 IRS Procedures


 151  Your Appeal Rights


 152  Refund Information


 153  What to Do If You Haven't Filed


      Your Tax Return


 154  Form 1099-R (What


      to Do if Incorrect or Not Received)


 155  Forms and Publications --


      How to Order


 156  Copy or Transcript of Your Tax


      Return - How to Get One


 157  Change Your Address --


      How to Notify the IRS


 158  Ensuring Proper Credit of Payments


 159  Prior Year(s) Form W-2


      (How to Get a Copy)




 201  The Balance Due Collection Process


 202  Tax Payment Options


 203  Refund Offsets for Unpaid Child


      Support, Certain Federal and State


      Debts, and Unemployment


      Compensation Debts


 204  Offers in Compromise


 205  Innocent Spouse Relief


      (Including Separation of Liability


      And Equitable Relief)


 206  Dishonored Payments


 Alternative Filing Methods


 253  Substitute Tax Forms


 254  How to Choose a Tax Return Preparer


 255  Self-Select Pin Signature Method


 General Information


 301  When, How, and Where to File


 303  Checklist of Common Errors


      When Preparing Your Tax Return


 304  Extensions of Time to File


      Your Tax Return


 305  Recordkeeping


 306  Penalty for Underpayment


      of Estimated Tax


 307  Backup Withholding


 308  Amended Returns


 309  Roth IRA Contributions


 310  Coverdell Education


      Savings Account


 311  Power of Attorney Information


 312  Disclosure Authorizations


 313  Qualified Tuition Programs (QTPs)


 Which Forms to File


 352  Which 1040A,


      or 1040EZ


 356  Decedents


 Types of Income


 401  Wages and Salaries


 403  Interest Received


 404  Dividends


 407  Business Income


 409  Capital Gains and Losses


 410  Pensions and Annuities


 411  Pensions -- The General Rule


      and the Simplified Method


 412  Lump-sum Distributions


 413  Rollovers from Retirement Plans


 414  Rental Income and Expenses


 415  Renting Residential and Vacation




 416  Farming and Fishing Income


 417  Earnings for Clergy


 418  Unemployment Compensation


 419  Gambling Income and Losses


 420  Bartering Income


 421  Scholarships, Fellowship Grants and


      other Grants


 423  Social Security and Equivalent


      Railroad Retirement Benefits


 424  401(k) Plans


 425  Passive Activities -- Losses


      and Credits


 427  Stock Options


 429  Traders in Securities


      (Information for Form 1040 Filers)


 430  Receipt of Stock in a Demutualization


 431  Canceled Debt -- Is it Income or Not?


 432  Form 1099-A (Acquisition or


      abandonment of secured property) and


      Form 1099-C (cancellation of debt)


 Adjustments to Income


 451  Individual Retirement Arrangements




 452  Alimony Paid


 453  Bad Debt Deduction


 455  Moving Expenses


 456  Student Loan Interest Deduction


 457  Tuition and Fees Deduction


 458  Educator Expense Deduction


 Itemized Deductions


 501  Should I Itemize?


 502  Medical and Dental Expenses


 503  Deductible Taxes


 504  Home Mortgage Points


 505  Interest Expense


 506  Charitable Contributions


 508  Miscellaneous Expenses


 509  Business Use of Home


 510  Business Use of Car


 511  Business Travel Expenses


 512  Business Entertainment Expenses


 513  Educational Expenses


 514  Employee Business Expenses


 515  Casualty, Disaster, and Theft Losses


      (Including Federally Declared


      Disaster Areas)


 Tax Computation


 551  Standard Deduction


 552  Tax and Credits Figured by the IRS


 553  Tax on a Child's Investment Income


      (Kiddie Tax)


 554  Self-Employment Tax


 556  Alternative Minimum Tax


 557  Additional Tax on Early Distributions


      from Traditional and Roth IRAs


 558  Additional Tax On Early Distributions


      from Retirement Plans, Other


      Than IRAs


 559  Net Investment Income Tax


 560  Additional Medicare Tax


 561  Individual Shared Responsibility




 Tax Credits


 601  Earned Income Credit (EIC)


 602  Child and Dependent Care Credit


 607  Adoption Credit and Adoption


      Assistance Programs


 608  Excess Social Security and


      RRTA Tax Withheld


 610  Retirement Savings


      Contributions Credit


 611  Repayment of the First-time


      Homebuyer Credit


 612  The Premium Tax Credit


 IRS Notices


 651  Notices -- What to Do


 652  Notice of Underreported Income


      -- CP 2000


 653  IRS Notices and Bills, Penalties


      and Interest Charges


 Basis of Assets, Depreciation,


 and Sale of Assets


 701  Sale of Your Home


 703  Basis of Assets


 704  Depreciation


 705  Installment Sales


 Employer Tax Information


 751  Social Security and Medicare


      Withholding Rates


 752  Forms W-2 and W-3, Where, When


      and How to File


 753  Form W-4, Employee's


      Withholding Allowance Certificate,


 755  Employer Identification Number


      (EIN) -- How to Apply


 756  Employment Taxes for


      Household Employees


 757  Form 941 and 944,


      Deposit Requirements,


 758  Form 941, Employer's Quarterly


      Federal Tax Return and Form 944,


      Employer's Annual Federal Tax Return,


 Employer Tax Information


 759  Form 940 -- Employer's Annual Federal


      Unemployment (FUTA) Tax Return --


      Filing and Deposit Requirements


 760  Reporting and Deposit Requirements


      for Agricultural Employers


 761  Tips -- Withholding and Reporting


 762  Independent Contractor vs. Employee


 763  The Affordable Care Act


 Electronic Media Filers -- 1099 Series


 and Related Information Returns


 801  Who Must File Information Returns




 802  Applications, Forms, and Information


 803  Waivers and Extensions


 804  Test Files and Combined Federal


      and State Filing


 805  Electronic Filing of Information




 Tax Information for U.S. Resident Aliens


 and Citizens Living Abroad


 851  Resident and Nonresident Aliens


 856  Foreign Tax Credit


 857  Individual Taxpayer Identification


      Number (ITIN)


 858  Alien Tax Clearance


 Tax Information for


 Residents of Puerto Rico


 901  Is a Person With Income from


      Puerto Rico Required to


      File a U.S. Income Tax Return?


 902  Credits and Deductions for


      Taxpayers With Puerto Rican


      Source Income Exempt


      from U.S. Tax


 903  Federal Employment Tax in


      Puerto Rico


 904  Tax Assistance for Residents of


      Puerto Rico



Calling the IRS


We'll be able to provide you with more accurate and complete answers to your tax questions if you have the following information available: the tax form, schedule, or notice to which your question relates; the facts about your particular situation; and the name of any IRS publication or other source of information that you used to look for the answer.

To protect and maintain your individual account security or to access one of our automated telephone services, you may be asked for:


• Your Social Security number

• Your date of birth

• Your IRS Personal Identification Number (PIN) if you have one

• Refund amount and filing status

• The caller ID number shown at the top of your most recent notice

• The numbers in your street address

• Your zip code


Tax professionals contacting the IRS will also be asked questions to ensure that their client's account security is protected.

If you're asking for an installment agreement to pay your tax, you'll be asked for the highest amount you can pay each month and the date on which you can pay it.


[The following graphic has not been reproduced:


Publication 5133-A, Do You Need Tax Help or Answers to Your Tax Questions?]



24/7 Answers to your tax questions, online tools and assistants, IRS tax forms and publications are available 24 hours a day, 7 days a week through the IRS website,

IRS Telephone Numbers


 IRS Toll-free Tax Assistance   800-829-1040


 (English and Spanish)



Our normal hours of operation are Monday through Friday 7:00 a.m. to 7:00 p.m. local time. Puerto Rico's hours will be 8:00 a.m. to 8:00 p.m. local time. (Alaska and Hawaii should follow Pacific Time.)

 IRS Business and Specialty Tax Line   800-829-4933


 (English and Spanish)



Specialized help for businesses and other non-individual tax issues.

 Order Tax Forms and Publications       800-829-3676


 IRS TE/GE Customer Accounts Services   877-829-5500



You may direct your technical and procedural questions concerning charities, retirement plans and other non-profit organizations to IRS Tax Exempt and Government Entities Customer Account Services.

 IRS Refund Hotline   800-829-1954



For refund information, have a copy of your current tax return, your Social Security number, filing status from the front of your return, and the exact whole dollar amount of your refund.

 TTY/TDD Telephone Service   800-829-4059



Available for the deaf and hearing-impaired who have access to a teletypewriter/telecommunications device for the deaf (TTY/TDD). Note: This number is answered only by TTY/TDD equipment.

 IRS Transcript Order Line   800-908-9946



Follow the voice prompts to order a tax return transcript or tax account transcript. You will need your SSN or IRS ITIN, date of birth, street address and Zip Code or Postal Code.

Taxpayer Assistance Centers

IRS Taxpayer Assistance Centers (TAC ) are your source for personal tax help when you believe your tax issue cannot be handled online or by phone and you want face-to-face tax assistance. Taxpayer Assistance Centers are closed for all federal holidays.

Before visiting, check for local phone number, hours of operation and services provided, as they can vary by location and day of the week.

 Tax Help for US Taxpayers Residing in Canada


 (not toll-free)                               267-941-1000


 IRS Taxpayer Advocate                         877-777-4778


 Community Based Outlet Program                800-829-2765


 Information Reporting Program                 866-455-7438



A centralized call site to aid in reporting IRS information returns-- whether filed by paper, electronically, or magnetically.

 Identity Protection Specialized Unit   800-908-4490



The hotline provides telephone assistance for individuals who believe they may be a victim of Identify Theft with no known Tax Administration Impact or with a current identity theft related tax issue which has not been resolved.

Monday through Friday, 7:00 a.m. to 7:00 p.m. your local time (Alaska and Hawaii follow Pacific Time.)


IRS will answer your tax questions and help with account problems. Telephone assistance is available Monday through Friday from 6:00 a.m. until 11:00 p.m. Eastern time (non-toll-free numbers).

 Taxpayers calling from outside


 the United States                     267-941-1000


                                  FAX: 267-941-1055






You can phone, write, or visit one of our overseas offices. Just be sure to have a copy of last year's tax return, your wage and income statements, and your other tax records with you.

 Frankfurt, Germany                            49-69-7535-3823


                                          FAX: 49-69-7535-3803


 London, England                               44-207-894-0477


                                          FAX: 44-207-495-4224


 Paris, France                                  33-1-4312-2555


                                           FAX: 33-1-4312-2303


 Taxpayers residing overseas with technical account questions


 (not toll-free)                             FAX: 267-941-1055



Or write:

Internal Revenue Service International Section Philadelphia, PA 19255-0725

Tax Resources for Small Businesses and Tax-Exempt Organizations


It's all online for your convenience--and it's FREE. Visit and type Online Learning into the Search box to:


• Take Small Business Taxes: The Virtual Workshop to learn about your federal tax responsibilities. By the way, you will learn that you can take care of many of your business tax responsibilities electronically. It's quick, easy and secure.


Ask your tax preparer about business e-file. Learn more about it yourself at


• Watch videos and get answers. Choose "IRS Video Portal" to find archived webinars and video clips on tax topics affecting you. The video portal includes a series of eight video topics, Owe Taxes? Understanding IRS Collection Efforts, to help you understand paying your taxes and responding to IRS bills. The topics are independent so you can view the ones that best fit your situation.


Small business owners may also be interested in other webinars. Go to and search "webinars" for details.


• Find the online Small Business Tax Calendar with important due dates and other helpful hints. The tax calendar can be downloaded or imported into other calendars you use. There's also an option to install the CalendarConnector and access important tax dates for small businesses right from your desktop, even when you're offline.



Small business owners can learn more about the right retirement plan for them and their employees. Already have a plan? Keep it compliant with the help of IRS resources for choosing a retirement plan, maintaining it and correcting plan errors.

Learn more at at Enter "Small Business Retirement Plan Resources" in the search box.


The SSA/IRS Reporter is a quarterly online newsletter that keeps employers and others who handle payroll up to date on changes to taxes and employee wage obligations. This newsletter is produced jointly by the Social Security Administration and the IRS in English and Spanish. Download a copy of the newsletter from Just search: "Reporter."


No need to file a Form SS-4! We ask you the questions and you give us the answers. After all validations are done you'll get your EIN immediately upon completion.

You can then download, save, and print your EIN confirmation notice.

Go to and click on "Apply for an EIN Online"

If you previously applied for and received an EIN for your business, but have since misplaced it, call 800-829-4933 for assistance.

Educational Opportunities for Charities and Non-Profits

Visit and learn about the many educational opportunities available to charities and non-profits including:


Attend one-day workshops that explain what 501(c)(3) organizations must do to keep their tax-exempt status and comply with tax obligations. The workshop is designed especially for administrators or volunteers who are responsible for an organization's tax compliance as well as organization representatives who are interested in this subject and students who seek careers in the nonprofit sector. For more information, visit and click on "Calendar of Events".


Register to attend free phone forums and webinars featuring IRS employees discussing exempt organizations topics. Visit and click on the "Non-Profits" tab to find archived presentations.


IRS provides on-line training for tax-exempt organizations and charitable organizations seeking tax-exempt status at The site includes information for new applicants, information to help existing exempt organizations maintain their exemption and covers more in-depth exempt organizations topics.


Exempt Organizations Select Check is an online search tool to help you easily find information about tax-exempt organizations. Through Select Check you can now search for:


• Organizations eligible to receive tax-deductible contributions (formerly listed in electronic Publication 78). You may rely on this list in determining deductibility of contributions, just as you did with Pub. 78.

• Organizations whose federal tax exemption was automatically revoked for not filing a Form 990-series return or notice for three consecutive years (Auto-Revocation List)

• Form 990-N (e-Postcard) filers and their Submissions.


Go to and search "select check."

Publications and Forms

Most publications and forms are available on where you can go to download or view them and get links to other related information.

Pub 1, Your Rights as a Taxpayer -- explains some of your most important rights as a taxpayer. It also explains the examination, appeal, collection, and refund processes. To ensure that you always receive fair treatment in tax matters, you should know your rights.

Pub 1 (SP), Derechos del Contribuyente -- Publication 1 in Spanish

Pub 3, Armed Forces' Tax Guide -- gives information about the special tax situations of active members of the Armed Forces. This publication contains information on items that are included in and excluded from gross income, combat zone exclusion, alien status, sale of residence, itemized deductions, tax liability, extension of deadline, and filing returns.

Pub 5, Your Appeal Rights and How to Prepare a Protest if You Don't Agree

Pub 5 (SP), Publication 5 in Spanish

Pub 15 (Circular E), Employer's Tax Guide -- explains your tax responsibilities as an employer. It explains the requirements for withholding, depositing, reporting, paying and correcting employment taxes. It explains the forms you must give to your employees, those that your employees must give to you, and those that you must send to the IRS and SSA. The guide also has tax tables you need to figure the taxes to withhold from each employee.

Pub 15-A, Employer's Supplemental Tax Guide -- supplements Publication 15 (Circular E), Employer's Tax Guide. It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15. This publication also contains alternative tables for withholding employment taxes from employees and for withholding on distributions of Indian gaming profits to tribal members.

Pub 15-B, Employer's Tax Guide to Fringe Benefits

Pub 17, Your Federal Income Tax (For Individuals) -- can help you prepare your individual tax return. This publication takes you step-by-step through each part of the return. It explains the tax law in a way that will help you better understand your taxes so that you pay only as much as you owe and no more. This publication also includes information on various credits you may be able to take to reduce your tax.

(Note to tax professionals only: There is a fee to order this publication.)

Pub 17 (SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas) -- Publication 17 in Spanish

Pub 51 (Circular A), Agricultural Employer's Tax Guide

Pub 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad -- explains the special tax rules for U.S. citizens and resident aliens who live and work abroad or who have income earned in foreign countries. In particular, this publication explains the rules for excluding income and excluding or deducting certain housing costs.

Pub 80 (Circular SS), Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands

Pub 179 (Circular PR), Guía Contributiva Federal para Patronos Puertorriqueños (Federal Tax Guide for Employers in Puerto Rico) -- in Spanish.

Pub 225, Farmer's Tax Guide -- explains how the federal tax laws apply to farming, including the kind of farm income you must report and the different deductions you can take.

Pub 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) -- explains federal tax laws that apply to sole proprietors and statutory employees, including the kind of business income you must report and the different deductions you can take.

Pub 463, Travel, Entertainment, Gift, and Car Expenses -- identifies business-related travel, entertainment, gift, and transportation expenses that may be deductible.

Pub 501, Exemptions, Standard Deduction, and Filing Information -- explains the rules for determining who must file a federal income tax return, what filing status to use, how many exemptions to claim, and who can't take the standard deduction.

Pub 502, Medical and Dental Expenses Including the Health Coverage Tax Credit -- explains which medical and dental expenses are deductible, how to deduct them, and how to treat insurance reimbursements you may receive for medical care. This publication includes information on how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit.

Pub 503, Child and Dependent Care Expenses -- explains how you may be able to claim a credit if you pay someone to care for your dependent who is under age 13, or your spouse or dependent who is unable to care for himself or herself. Tax rules covering dependent care benefits from your employer are also explained. See Publication 926 for information on the employment taxes you may have to pay if you are a household employer.

Pub 504, Divorced or Separated Individuals -- explains the tax rules that apply when you're divorced or separated. The publication discusses the tax rules that cover payments and transfers of property that occur as a result of divorce such as alimony, child support, court-ordered payments, and how you must treat them on your tax return. It also covers deductions that may be claimed as a result of the divorce, adjusting withholding rates, and the tax treatment of community property states.

Pub 505, Tax Withholding and Estimated Tax -- explains details of withholding (including completion of Form W-4), estimated tax, and the underpayment penalty.

Pub 509, Tax Calendars

Pub 510, Excise Taxes -- covers the federal excise taxes reported on Form 720. These include environmental taxes; communications and air transportation taxes; fuel taxes; manufacturer taxes; tax on heavy trucks, trailers, and tractors; and the ship passenger tax.

Pub 514, Foreign Tax Credit for Individuals -- explains the foreign tax credit that is allowed for income taxes paid to a foreign government on income taxed by both the United States and a foreign country.

Pub 515, Withholding of Tax on Nonresident Aliens and Foreign Entities -- provides information for withholding agents who are required to withhold and report tax on payments to nonresident aliens, foreign partnerships, and foreign corporations. This publication includes information on required withholding upon the disposition of a U.S. real property interest by a foreign person. Also, it includes three tables listing U.S. tax treaties and some of the treaty provisions that provide for reduction of or exemption from withholding for certain types of income.

Pub 516, U.S. Government Civilian Employees Stationed Abroad -- discusses many of the allowances, reimbursements, expenses and property sales that U.S. Government civilian employees may have while working overseas.

Pub 517, Social Security and Other Information for Members of the Clergy and Religious Workers -- discusses Social Security and Medicare taxes and exemptions for ministers and religious workers. This publication also explains the income tax treatment of certain income and expense items of interest to the clergy.

Pub 519, U.S. Tax Guide for Aliens -- gives guidelines on how nonresident aliens determine their U.S. tax status and figure their U.S. income tax.

Pub 521, Moving Expenses -- explains whether certain expenses of moving are deductible. For example, if you changed job locations last year or started a new job, you may be able to deduct your moving expenses. You may also be able to deduct expenses of moving to the United States if you retire while living and working overseas or if you are a survivor or dependent of a person who died while living and working overseas.

Pub 523, Selling Your Home -- explains how to treat any gain or loss from selling your main home.

Pub 524, Credit for the Elderly or the Disabled -- explains who qualifies for the credit and how to figure it.

Pub 525, Taxable and Nontaxable Income

Pub 526, Charitable Contributions -- explains how to claim a deduction for charitable contributions and describes organizations that are qualified to receive charitable contributions. It also describes contributions you can (and cannot) deduct and explains deduction limits.

Pub 527, Residential Rental Property -- explains rental income and expenses and how to report them on your return. This publication also defines other special rules that apply to rental activities.

Pub 529, Miscellaneous Deductions -- identifies expenses you may be able to take as miscellaneous deductions on Form 1040 (Schedule A), such as employee business expenses and expenses of producing income. This publication does not discuss other itemized deductions, such as the ones for charitable contributions, moving expenses, interest, taxes, or medical and dental expenses.

Pub 530, Tax Information for Homeowners

Pub 531, Reporting Tip Income -- explains how tip income is taxed and the rules for keeping records and reporting tips to your employers. This publication focuses on employees of food and beverage establishments, but recordkeeping rules and other information may also apply to other workers who receive tips, such as hairdressers, cab drivers, and casino dealers. (See Publication 1244.)

Pub 535, Business Expenses -- discusses common business expenses and explains what is and is not deductible.

Pub 536, Net Operating Losses (NOLs) for Individuals, Estates and Trusts -- how to figure an NOL, when to use an NOL, how to claim an NOL deduction, and how to figure an NOL carryover.

Pub 537, Installment Sales -- explains the tax treatment of installment sales. Installment sales are sales where part or all of the selling price is paid after the year of the sale. If you finance the buyer's purchase of your property, instead of having the buyer get a loan or mortgage from a bank (or other lender), you probably have an installment sale.

Pub 538, Accounting Periods and Methods -- explains some of the rules for accounting periods and methods. The publication discusses the tax year, which is typically a calendar year. It also explains the differences between the cash and accrual methods of accounting.

Pub 544, Sales and Other Dispositions of Assets -- explains how to figure gain and loss on trading, selling, or exchanging an asset used in a trade or business. This publication defines capital and noncapital assets and the tax results of different types of gains and losses.

Pub 547, Casualties, Disasters, and Thefts -- helps you identify a deductible disaster, casualty, or theft loss. This publication also explains how to figure and prove your loss and how to treat the reimbursement you receive from insurance or other sources.

Pub 547 (SP), Hechos Fortuitos, Desastres y Robos -- Publication 547 in Spanish.

Pub 550, Investment Income and Expenses (Including Capital Gains and Losses) -- covers investment income such as interest, dividends and mutual fund distributions, expenses related to investments, and sales and trades of investment property including capital gains and losses.

Pub 551, Basis of Assets -- explains how to determine the basis of property, which is usually its cost.

Pub 554, Tax Guide for Seniors -- provides information on tax topics that may be of interest to older Americans. This guide also covers certain provisions that give special tax treatment to American seniors.

Pub 555, Community Property -- provides information to married taxpayers who reside in a community property state -- Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. If you and your spouse file separate tax returns, you should understand how community property laws affect the way you figure your income on your federal income tax return.

Pub 556, Examination of Returns, Appeal Rights, and Claims for Refund -- discusses general rules and procedures that the IRS follows in examinations. It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. It also explains how to file a claim for refund of tax you already paid.

Pub 557, Tax-Exempt Status for Your Organization -- explains the rules and procedures for organizations that seek recognition of exemption from federal income tax under Internal Revenue Code Section 501.

Pub 559, Survivors, Executors, and Administrators -- provides information for reporting and paying the proper federal income taxes if you are responsible for settling a decedent's estate. This publication answers many questions that a spouse or other survivor faces when a person dies.

Pub 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) -- provides guidance on retirement plans available to small businesses (including the self-employed). It covers Simplified Employee Pensions (SEPs), qualified plans, and Savings Incentive Match Plan for Employees (SIMPLE) retirement plans.

Pub 561, Determining the Value of Donated Property -- defines fair market value and provides other guidance that may help you determine the value of property you donated to a qualified organization.

Pub 570, Tax Guide for Individuals With Income from U.S. Possessions -- provides tax guidance for individuals with income from American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands. This publication also gives information and addresses for filing U.S. possession tax returns, if required.

Pub 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations -- explains the contribution rules that apply to tax-sheltered annuity plans offered by qualified employers to eligible employees. Rules discussed include the limit on elective deferrals and the limit on annual additions.

Pub 575, Pension and Annuity Income -- explains how to determine the tax treatment of distributions received from qualified pension and annuity plans. It also discusses the optional tax treatment you can choose to use for lump sum distributions received from a pension or from stock bonus and profit-sharing plans. Additionally, this publication discusses how to roll over distributions from a qualified plan.

Pub 583, Starting a Business and Keeping Records -- provides basic federal tax information for people who are starting a business. It also provides information on keeping records and illustrates a recordkeeping system.

Pub 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) -- contains schedules for listing contents of your residence and is designed to help you figure your losses on personal-use property in the event of a casualty, disaster, or theft.

Pub 584 (SP), Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) -- Publication 584 in Spanish.

Pub 584-B, Business Casualty, Disaster, and Theft Loss Workbook -- contains schedules for listing your income producing property and is designed to help you figure your losses on the property in the event of a casualty, disaster, or theft.

Pub 587, Business Use of Your Home (Including Use by Daycare Providers) -- explains rules for claiming deductions for business use of your home and what expenses may be deducted.

Pub 590, Individual Retirement Arrangements (IRAs) -- explains the tax rules that apply to IRAs and the penalties for not following them. Rules discussed include those affecting contributions, deductions, transfers (including rollovers) and withdrawals. This publication includes tax rules for traditional IRAs, Roth IRAs, and SIMPLEs.

Pub 594, The IRS Collection Process -- defines your rights and duties as a taxpayer who owes federal taxes. This publication also explains how the IRS fulfills its legal obligation to collect these taxes.

Pub 594 (SP), El Proceso de Cobro del IRS -- Publication 594 in Spanish.

Pub 595, Capital Construction Fund for Commercial Fishermen

Pub 596, Earned Income Credit (EIC) -- explains who may receive the credit and how to figure and claim the credit.

Pub 596 (SP), Crédito por Ingreso del Trabajo -- Publication 596 in Spanish.

Pub 597, Information on the U.S.-Canada Income Tax Treaty -- this publication explains certain tax provisions that apply to U.S. citizens or residents who live or work in Canada.

Pub 598, Tax on Unrelated Business Income of Exempt Organizations -- explains how the tax applies to most tax-exempt organizations. It explains the rules that apply if an organization regularly operates a trade or business that is not substantially related to its exempt purpose.

Pub 721, Tax Guide to U.S. Civil Service Retirement Benefits -- explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those who are disabled) or their survivors.

Pub 850 (EN/SP), English-Spanish Glossary of Tax Words and Phrases -- establishes high standards for the quality of language usage, provides uniformity in language usage, and minimizes the risk of misinterpretation of Spanish language materials issued by the IRS.

Pub 901, U.S. Tax Treaties -- explains the reduced tax rates and exemptions from U.S. taxes provided under U.S. tax treaties with foreign countries. This publication provides information for residents of those countries who receive income from U.S. sources. It may be useful to U.S. citizens and residents with income from abroad.

Pub 907, Tax Highlights for Persons with Disabilities -- briefly explains tax laws that apply to persons with disabilities and directs readers to sources of detailed information on topics such as deductible expenses, tax credits, and taxable and non-taxable income.

Pub 908, Bankruptcy Tax Guide -- explains the federal tax obligations of persons filing bankruptcy petitions and bankruptcy estates.

Pub 915, Social Security and Equivalent Railroad Retirement Benefits -- explains taxability of Social Security and equivalent railroad retirement benefits.

Pub 925, Passive Activity and At-Risk Rules -- discusses two sets of rules that may limit the losses you can deduct on your tax return from any trade, business, rental, or other income-producing activity.

Pub 926, Household Employer's Tax Guide -- identifies "household employees." Included are tax rules you should know when you employ a household worker such as a babysitter, maid, yard worker, or similar domestic worker. This publication explains what federal employment taxes to withhold and pay and what records to keep.

Pub 929, Tax Rules for Children and Dependents -- explains filing requirements and the standard deduction amount for dependents. This publication also explains when and how a child's parents may elect to include their child's interest and dividend income on their return, and when and how a child's interest, dividends, and other investment income reported on the child's return are taxed at the parents' tax rate.

Pub 936, Home Mortgage Interest Deduction -- discusses the rules for deducting home mortgage interest, limits on the deduction, and how to report it on your tax return.

Pub 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information [And Other Collateralized Debt Obligations (CDOs)] -- contains directories of REMICs and CDOs to assist brokers and intermediaries with their reporting requirements. Available only on

Pub 939, General Rule for Pensions and Annuities -- covers the method used to figure the tax-free part of pension and annuity payments from nonqualified plans, using life expectancy actuarial tables. The General Rule is used primarily for nonqualified plans, such as purchased commercial annuities, private annuities, and nonqualified employee plans.

Pub 946, How To Depreciate Property -- This publication explains the general rules for depreciating property, how to figure and claim deductions for depreciation under the Modified Accelerated Cost Recovery System (MACRS) and the special depreciation allowance. It also explains how you can elect to take a section 179 deduction for certain property and additional rules for listed property.

Pub 947, Practice Before the IRS and Power of Attorney -- explains who can represent a taxpayer before the IRS and what forms are used to authorize a person to represent a taxpayer or to receive information from IRS regarding a taxpayer.

Pub 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration

Pub 963, Federal-State Reference Guide -- Provides state and local government employers a comprehensive reference source for Social Security and Medicare coverage and Federal Insurance Contributions Act (FICA) tax withholding issues.

Pub 966, EFTPS -- A Guide to Getting Started -- explains how taxpayers can enroll in the Electronic Federal Tax Payment System and make all federal tax payments electronically.

Pub 969, Health Savings Accounts and Other Tax-Favored Health Plans -- explains what a health savings account is, who can have one, and how to report it. This publication also explains Archer and Medicare Medical Savings Accounts, Flexible Spending Arrangements, and Health Reimbursement Arrangements.

Pub 970, Tax Benefits for Education -- explains the tax benefits that may be available to you if you are saving for or paying higher education costs for yourself or another student. Includes information such as deducting work-related education expenses and the taxability of scholarships.

Pub 971, Innocent Spouse Relief -- explains who may qualify for relief and how to apply for relief.

Pub 972, Child Tax Credit -- explains the child tax credit and provides Child Tax Credit Worksheets for those who cannot use the worksheet in their Form 1040A instructions. It also provides the information on the additional child tax credit and worksheets that may be necessary in the preparation of Form 8812.

Pub 1212, Guide to Original Issue Discount (OID) Instruments -- helps brokers and other middlemen to identify publicly offered original issue discount debt instruments and to determine the amounts to be reported on Forms Form 1099-INT. It also provides owners of publicly offered OID instruments the methods of calculating the amount of OID to report on their income tax returns. The tables are available at

Pub 1244, Employee's Daily Record of Tips and Report to Employer

Pub 1244 (PR), Registro Diario de Propinas Recibidas por el Empleado e Informe al Patrono -- Publication 1244 in Spanish and for use in Puerto Rico.

Pub 1321, Special Instructions for Bona Fide Residents of Puerto Rico Who Must File a U.S. Individual Income Tax Return (1040A) -- provides detailed explanations (with examples) to help bona fide residents of Puerto Rico make sure their tax benefits are allocated properly when filing their Form 1040 or 1040A.

Pub 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) -- explains when and how persons in a trade or business must file a Form 8300 when they receive cash payments of more than $10,000 in a transaction or related transactions. It also discusses the substantial penalties for not filing the form.

Pub 1544 (SP), Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupacion o Negocio) -- Publication 1544 in Spanish

Pub 1546, The Taxpayer Advocate Service --Your Voice at the IRS -- describes the free assistance with tax problems that TAS provides to individuals and businesses, and includes a list of the Local Taxpayer Advocate offices where taxpayers can obtain help in each state.

Pub 1546 (SP) -- Publication 1546 in Spanish.

Pub 1546-EZ -- gives information about TAS services and taxpayers' rights.

Pub 1546-EZ (CN) -- Publication 1546-EZ in Chinese (Mandarin).

Pub 1546-EZ (CT) -- Publication 1546-EZ in Chinese (Cantonese).

Pub 1546-EZ (FR) -- Publication 1546-EZ in French.

Pub 1546-EZ (HT) -- Publication 1546-EZ in Haitian Creole.

Pub 1546-EZ (KR) -- Publication 1546 in Korean.

Pub 1546-EZ (PH) -- Publication 1546-EZ in Tagalog.

Pub 1546-EZ (PL) -- Publication 1546-EZ in Polish.

Pub 1546-EZ (RU) -- Publication 1546-EZ in Russian.

Pub 1546-EZ (SO) -- Publication 154-EZ in Somali.

Pub 1546-EZ (SP) -- Publication 1546-EZ in Spanish.

Pub 1546-EZ (VN) -- Publication 1546-EZ in Vietnamese.

Pub 1635, Understanding Your EIN -- provides general information on employer identification numbers. It offers guidance on when an EIN is required and how to obtain an EIN.

Pub 1660, Collection Appeal Rights -- advises taxpayers of their appeal rights concerning the Collection Due Process and Collection Appeals Program. It further explains the collection issues that can be appealed and how to appeal them. This includes actions covering federal tax lien, notice of levy, seizure of property and installment agreements.

Pub 1660(SP), Derechos para la Apelación de Cobros -- Publication 1660 in Spanish.

Pub 1771, Charitable Contributions-Substantiation and Disclosure Requirements -- explains the recordkeeping and substantiation rules imposed on donors of charitable contributions and disclosure rules imposed on charities that receive certain quid pro quo contributions.

Pub 1828, Tax Guide for Churches and Religious Organizations -- A reference guide of federal tax law for churches and other religious organizations to help them voluntarily comply with tax rules.

Pub 1915, Understanding Your IRS Individual Taxpayer Identification Number

Pub 1915 (SP), Información Para Entender Su Número de Indentificación Personal del Contribuyente (ITIN) del IRS

Pub 3066, Have you had your Check-up this year? -- an educational brochure to inform and encourage employers to perform a periodic retirement plan "check-up" through the use of the appropriate checklist, and how to make a correction if necessary.

Pub 3079, Gaming Publication for Tax-Exempt Organizations -- A publication for tax-exempt organizations conducting gaming/gambling activities. This publication discusses exempt status under the Internal Revenue Code, unrelated business income tax, and filing requirements.

Pub 3125, The IRS Does Not Approve IRA Investments -- alerts taxpayers that the Internal Revenue Service does not approve investments for Individual Retirement Accounts, especially those solicited by questionable phone or print advertisements.

Pub 3386, Tax Guide -- Veterans' Organizations -- A publication to assist veterans associations that are either currently exempt or considering exemption status; the book discusses tax-exempt status, unrelated business income, deductibility of contributions, record-keeping and filing requirements, in order to help these organizations understand and meet their tax responsibilities.

Pub 3402, Taxation of Limited Liability Companies -- provides federal income, employment, and excise tax information for limited liability companies.

Pub 3605, Fast Track Mediation -- A Process for Prompt Resolution of Tax Issues -- provides information on a program offered to taxpayers who dispute the results of an examination or collection action.

Pub 3611, Electronic Payments -- describes how taxpayers can pay federal taxes electronically using EFTPS, EFW (direct debit), credit or debit card, and Federal Tax Application (wire transfer).

Pub 3611-SP, Pagos Electrónicos -- Publication 3611 in Spanish.

Pub 3908, Gaming Tax Law and Bank Secrecy Act Issues for Indian Tribal Governments -- provides guidelines for employers regarding their federal tax responsibilities to employees and customers with respect to Tribal Gaming tax law.

Pub 3998, Choosing a Retirement Solution for Your Small Business -- provides an overview of retirement plans available to small businesses and features a handy chart that showcases key features and benefits of common retirement plans.

Pub 4077, Tax-Exempt Bonds for 501(c)(3) Charitable Organizations -- provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

Pub 4079, Tax-Exempt Governmental Bonds Compliance Guide -- provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Pub 4118, Lots of Benefits when you set up or participate in an employee retirement plan - highlights the benefits to employers and employees of saving for retirement early.

Pub 4167, Appeals -- Introduction to Alternative Dispute Resolution -- describes the Alternative Dispute Resolution (ADR) options available to taxpayers.

Pub 4220, Applying for 501(c)(3) Tax-Exempt Status -- Provides a plain language explanation of the rules and procedures for obtaining recognition of tax-exempt status under section 501(c)(3).

Pub 4222, 401(k) Plans for Small Business -- for small business owners and tax practitioners with clients that may be able to start or already have a 401(k) plan. It contains basic information on establishing and operating 401(k) plans.

Pub 4227, Overview of the Appeals Process Brochure -- explains the mission, overview, and expectations of the Appeals process to taxpayers.

Pub 4268, Indian Tribal Governments Employment Tax Desk Guide -- contains informa-tion on the tax treatment of employees and contractors, certain payments, preparation and filing of employment tax and information returns, as well as other related issues.

Pub 4302, A Charity's Guide To Vehicle Donations -- provides general tax guidelines to charitable organizations operating car donation programs.

Pub 4303, A Donor's Guide To Car Donations -- provides general tax guidance for individuals donating cars to charity.

Pub 4333, SEP Plans for Small Businesses -- for small business owners and tax practitioners with clients that may start or already have a Simplified Employee Pension plan (SEP). It provides guidance on the establishment and operation of SEP plans.

Pub 4334, SIMPLE IRA Plans for Small Businesses -- for small business owners and tax practitioners with clients that may be able to start or already have a SIMPLE IRA Plan. It provides guidance on the establishment and operation of SIMPLE IRA plans.

Pub 4336, SARSEP Plans for Small Businesses -- provides guidance on the operation of Salary Reduction Simplified Employee Pension (SARSEP) plans.

Pub 4418, What You Need to Know About the Federal Payment Levy Program -- provides information about levies on federal payments made to taxpayers who owe federal taxes. This levy, up to 15 percent of your federal payment, continues until the entire amount of your debt is repaid or other payment arrangements are made.

Pub 4419, What You Need to Know About the Mortgage Verification Process -- provides information about protecting and preventing misuse of your tax information when closing on a loan.

Pub 4460, The Retirement Plan Products Guide -- highlights many of the publications and brochures dealing with different types of retirement plans.

Pub 4482, 403(b) Tax-Sheltered Annuity for Participants -- directed toward participants of 403(b) annuities who are interested in learning more about the basic provisions and requirements in the operation of their plan along with pitfalls common with many 403(b) annuities.

Pub 4483, 403(b) Tax-Sheltered Annuity Plan for Sponsors -- designed for plan sponsors/employers of tax-exempt organizations and government entities who are interested in learning more about a 403(b) annuity plan, the operational mistakes common to many of these plans, and how to avoid and correct the mistakes.

Pub 4484, Choose A Retirement Plan for Employees of Tax Exempt and Government Entities -- provides an easy-to-read chart highlighting the advantages, sponsor eligibility, contribution limits, withdrawal provisions and vesting requirement, etc., of retirement plans for tax-exempt organizations and government entity employers.

Pub 4587, Payroll Deduction IRAs for Small Businesses -- for small business owners and tax practitioners with clients that may be able to start or already have a Payroll Deduction IRA program.

Pub 4630, Exempt Organizations Products and Services Catalog -- provides highlights of IRS products and services for tax-exempt organizations.

Pub 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments -- explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. Under certain circumstances, you may not have to include canceled or forgiven debt in income.

Pub 4806, Profit Sharing Plans for Small Businesses -- for small business owners and tax practitioners with clients that may be able to start or already have a profit-sharing plan. It contains basic information on establishing and operating profit-sharing plans.

Pub 4839, Annual Form 990 Filing Requirements for Tax-Exempt Organizations (Forms 990, 990-EZ, 990-PF and 990-N (e-Postcard)) -- A fact sheet reminding tax-exempt organizations of annual filing requirements.

Pub 4991, Automatic Revocation of Tax-Exempt Status -- explains how organizations that don't file annually as required lose their tax-exempt status by operation of law and includes how to find out if an organization's tax exempt status has been automatically revoked, the consequences of revocation, and how an organization can have its exempt status reinstated.


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