US Internal Revenue Service: p910

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IRS

T A X Y E A R

2006

Free Tax ServiceSGuideto

Filing Options

Helpful Tips

Publications

Seminars


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2006 GUIDE TO FREE TAX SERVICES

The IRS Mission .2

Free Tax Services .2

.IRS.Website.2

.IRS.CD-ROM.2

.Community.Based.Outlet.Programs.(CBOP).3

.Accessible.IRS.Tax.Products.3

.E-News.Subscription.Services.3

Taxpayer Advocate Service .4

Ofce o the Privacy Advocate..5

Requesting IRS Records under the Freedom oInormation Act .5

Taxpayer Education and Assistance Programs .6

.Volunteer.Income.Tax.Assistance.(VITA).6

.Tax.Counseling.or.the.Elderly.(TCE).7

.Low.Income.Taxpayers.Clinics.7

.Low.Income.Taxpayer.Clinics.(LITC).Grant.Program.7

.Tax.Inormation.or.Students.7

.Practitioner.Education.7

IRS TeleTax - Recorded Inormation by Phone .8

Explore IRS e-fle.8

.Millions.Eligible.or.Free.File.9

.Electronic.Federal.Tax.Payment.System.(EFTPS).9

Copies or Transcripts o Prior Year Returns .10

.Requesting.Documents.10

.Tax.Return.Transcript.10

.Tax.Account.Transcript.10

.Photocopies.o.Tax.Returns.11

Installment Plan to Pay Your Taxes .11

Small Business Tax Workshops..11

..Workshops.or.Small.and.Mid-Sized.Exempt.Organizations.11

.Small.Business.Newsletter.12

IRS Telephone Numbers .13

.Toll-ree.Service.13

.International.Service.13

.Beore.You.Call.the.IRS.14

.Beore.You.Hang.Up.14

TeleTax Topic Menu Numbers . 15-16

Tax Publications . 17-24


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2 2006 GUIDE TO FREE TAX SERVICES

Free Tax Services

The Internal Revenue Service pro-

duces and provides publications,

orms, and other tax material and

inormation to help taxpayers meet

their tax responsibilities. Material is

available by phone or mail, at local

IRS oces, and at other community

locations. Most material can also be

obtained via the Internet, and on

CD-ROM.

IRS Website:

www.irs.gov This is the BEST

place to get inormation on how to

interact with the IRS electronically.

The website includes inormation

on electronic fling (e-fle) and

paying options or individuals and

businesses, and provides all the in-

ormation you need to get started.

In addition, you will nd tax

orms and publications, instructions,

where to le addresses, the latest tax

law changes, specic tax inorma-tion or individuals and businesses,

inormation on tax reunds, e-news

subscriptions, and much more.

There are also special inormation

sections like Wheres My Reund?

The website is available 24 hours a

day, 7 days a week.

IRS CD-ROM:

Publication 1796, IRS Tax ProductsCD, contains current and prior

year tax orms, publications, and

other useul tax inormation. It

can be ordered rom the National

Technical Inormation Service

(NTIS), by calling toll-ree (877)

233-6767 or via the Internet at

PUBLICATION 910-IRS Guide to Free Tax Services

The IRS Guide to Free Tax Services identies the many IRS tax materials

and services available to you, and how, when, and where you can get

them. Most material and programs are ree and most are available year-

round through the IRS. Internet, telephone and ax services, and tax tips

are covered in this Guide. You will also nd recorded tax inormation and

automated reund inormation.

The IRS Mission

Provide Americas taxpayers top quality service

by helping them understand and meet their tax

responsibilities and by applying the tax law with

integrity and fairness to all.


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www.irs.gov/cdorders. (There is

a ee or this item when ordered

through the Internet.)

Publication 3207, Small Business

Resource Guide CD, contains

inormation on electronic ling

and paying options, how to

prepare a business plan, nding

nancing or your business,

all o the business tax orms,

instructions, and publications

needed by small business owners,

and much more. Order via the

Internet at www.irs.gov/smallbiz

or by calling (800) 829-3676 (ree

product).

Community Based OutletPrograms (CBOP):

Places where you can get IRS tax

material:

You can always get tax material at

www.irs.govand at most IRS oces,

but the IRS supplies ederal taxmaterial to many public and private

institutions to oer easy availability

or taxpayers. Some places where

you can nd tax material are:

Post oces,

Libraries,

Copy centers and oce

supply stores,

Your company,

Your credit union,

Grocery stores and pharmacies,

Your local government oces.Businesses that would like to

participate in CBOP should call

800-829-2765.

Accessible IRS Tax Products:

Most IRS tax products are available

in alternative ormats such as

Braille, large print, HTML, ACSII

text, and speech riendly PDF. We

recommend that you visit theaccessibility page on www.irs.govor

a current list o accessible products

available by download. I you

cannot nd the product you are

looking or on our website, please

call our orms ordering number at

(800) 829-3676.

E-News Subscription Services:

Free e-News Subscription services

are available at www.irs.gov click

on The Newsroom, then e-News

Subscriptions. You can subscribe

to any o the electronic publications

listed here.

NOTE: In order to protect your

privacy, the email addresses

you urnish will only be used

to provide the subscriptions

you request and to makeimprovements to this service.

Your email addresses will not

be sold, used, or shared or any

other purpose or with any other

party.

IRS Guidewire: Guidewire

subscribers are notied by email

when the IRS issues advance copies

o tax guidance such as Revenue

Rulings, Revenue Procedures,

Announcements, and Notices.

IRS Digital Dispatch:The Digital

Dispatch provides national tax

news and inormation about

developments on the IRS website.

e-News for Tax Professionals:

Provides email to tax proessionals

with localized, targeted, and

immediate inormation specically

or their clients states.

IRS Newswire: Subscribe to IRS

Newswire to get news releases by

email rom the IRS National Media

Relations Oce.

IRS tax forms and publications are available24 hours a day, 7 days a week through the IRS

website, www.irs.gov.


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Employee Plans News: The

quarterly newsletter is geared

to retirement plan proessionals,

providing them with inormation

about current developmentsand upcoming events within the

retirement plan area.

Tax Stats Dispatch Mailing List:

Get announcements covering the

most recent tax statistics.

Small Business/Self-Employed

(SB/SE) Mailing List: Provides

inormation about IRS small business

and sel-employed outreachproducts and programs.

FSLG Newsletter: A newsletter

rom the Federal, State, & Local

Governments oce o the Tax

Exempt and Government Entities

Operating Division, it is issued

periodically during the year

and provides inormation about

developments and events related to

government entities.

Quick Alert - QuickAlerts is a

ree, 24/7 online service that

disseminates mass e-le messages,

within seconds, to all subscribed

individual and business e-le

Sotware Developers, Transmitters

and Authorized IRS e-le Providers.

Retirement News for Employers:

This quarterly newsletter provides

inormation about establishing andmaintaining retirement plans and is

targeted at business owners.

Exempt Organizations Update:

For tax proessionals and

representatives o tax-exempt

organizations who want email

updates and alerts rom the IRS

about developments in exempt

organizations tax law andregulations, upcoming IRS training,

events, and more.

Taxpayer Advocate Service

The Taxpayer Advocate Service is an

independent organization within

the IRS whose employees assist

taxpayers who are experiencing eco-

nomic harm, who are seeking help

in resolving tax problems that havenot been resolved through normal

channels, or who believe that an IRS

system or procedure is not working

as it should. You may be eligible or

Taxpayer Advocate Service assis-

tance i:

You are experiencing economic

harm or signicant cost (including

ees or proessional representa-

tion),

You have experienced a delay omore than 30 days to resolve your

tax issue, or

You have not received a response

or resolution to the problem by

the date that was promised by

the IRS.

The service is ree, condential,

tailored to meet your needs, and is

available or individuals as well asbusinesses. I you qualiy, you will

receive personalized service rom a

knowledgeable Advocate who will

listen to your situation, help you

understand what needs to be done

to resolve it, and stay with you every

step o the way until your problem

is resolved. Because they are part o

the IRS, Advocates know the tax sys-

tem and how to navigate it.

You can reach the Taxpayer Ad-

vocate Service by calling toll-ree

1-877-777-4778 or TTY/TTD 1-800-

829-4059. There is at least one Local

Taxpayer Advocate in each state, as

well as in Puerto Rico and the Dis-


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trict o Columbia. You can write or

call your Local Taxpayer Advocate,

whose address and phone number

are listed in the government listings

in your local telephone directoryand in IRS Publication 1546, The

Taxpayer Advocate Service o the IRS

- How to Get Help With Unresolved Tax

Problems (now available in Chinese,

Korean, Russian, and Vietnamese,

in addition to English and Spanish).

You can also le Form 911, Applica-

tion or Taxpayer Assistance Order,

with the Taxpayer Advocate Service,

or request that an IRS employee

complete Form 911 on your be-

hal. To obtain a copy o Form 911

or learn more about the Taxpayer

Advocate Service, go to www.irs.gov/

advocate.

The Ofce o Privacy

The Oce o Privacy ensures

that the personally identifable

inormation you provide to the

IRS is protected. We review IRS

inormation systems regularly to

certiy that they collect only the

inormation we need to do our

jobs or to enable us to respond to

your requests or service. We want

taxpayers to remain confdent

in our ability to protect personal

inormation.

You can be sure that the personal

and tax inormation you give us issae and that it is used only or the

purposes we identiy to you.

The Oce o Privacy is here to

help you with any privacy concern. I

there is anything you wish to discuss

with us, we can be reached at our

email address: [email protected].

Requesting IRS Records under

the Freedom o Inormation ActThe Freedom o Inormation Act

(FOIA), 5 U.S.C. 552, provides

public access to agency records

unless protected rom disclosure by

one o the FOIAs nine exemptions or

three exclusions. The FOIA applies to

records created by ederal agencies

and does not cover records held by

Congress, the courts, or state andlocal government agencies.

The Internal Revenue Service

complies with the FOIA by:

Maintaining publicly available

materials on the Internet in the

IRS Electronic Reading Room,

Stang the IRS Freedom o

Inormation Reading Room at

1111 Constitution Avenue, NW,Washington, DC 20224 (call 202-

622-5164).

Responding to written requests

or agency records not available

in the Reading Room.

While many FOIA requests are

processed without charge to the

requester, some may be subject

to ees or duplication and, in

some cases, or the time expended

searching or and reviewing

responsive records. Additional

inormation relating to ees and

other FOIA access questions may be

ound at irs.gov/oia/index.html.


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taxpayers are helped as counselor

time permits.

To nd an AARP Tax-Aide

volunteer site in your community,

call (888) 227-7669, or access theInternet site locator at www.aarp.

org/taxaide/home.html.

Low Income Taxpayer Clinics

I you are a low income taxpayer

and cannot aord proessional tax

assistance, you may qualiy or help

rom Low Income Taxpayer Clinics

(LITCs). LITCs are operated by tax

exempt organizations or programsat accredited law, business, and

accounting schools. LITCs represent

low income taxpayers beore the

IRS and inorm individuals or

whom English is a second language

about their ederal income tax

responsibilities or ree or or a

nominal charge. To nd the clinic

nearest you, see the LITC pages

on www.irs.gov/advocateor IRS

Publication 4134, Low Income

Taxpayer Clinic List.

Low Income Taxpayer Clinics(LITC) Grant Program

Low Income Taxpayer Clinics are

independent organizations that

provide low income taxpayers with

representation in ederal tax con-troversies with the IRS or ree or or

a nominal charge. The clinics also

provide tax education and outreach

or taxpayers with limited English

prociency or who speak English as

a second language. IRS Publication

4134, Low Income Taxpayer Clinic

List, provides inormation on clinics

in your area, and is available through

the IRS website at www.irs.govor atyour local IRS oce.

Tax Inormation or StudentsCheck out the educational website

called Understanding Taxes on www.

irs.gov. It is divided into two content

areas the Hows o Taxes and the

Whys o Taxes. Understanding Taxes

is designed to teach middle school

and older students about their

ederal tax rights and responsibilities

and the economics and history on

which our tax system is based. Tond this site, go to www.irs.gov, then

click Individuals, then Students, then

Understanding Taxes.

Twelve tutorials in English and

Spanish will guide students

through the basics o tax

preparation, introducing them

to the concept o ling their tax

returns electronically. The student

homepage oers links to 36

student lessons, word puzzles, tax

trivia questions, story problems,

and real-lie examples o how and

why taxes aect and infuence

our daily lives.

A teachers page includes

36 detailed lesson plans

eaturing both web-based

and downloadable print (PDF)material, along with 75 interactive

students activities, student

assessments, and PowerPoint

presentations.

Practitioner Education

Through this program, training is

provided to people who prepare


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tax returns and counsel taxpayers

or a ee. Classes are held in many

state bureaus o revenue, colleges,

universities, and proessional

accounting groups. Tax proessionalinstitutes alert participants o the

tax law changes and work with

participants to improve the quality

o return preparation to reduce

errors.

IRS TeleTax - RecordedInormation by Phone

(800) 829-4477Recorded tax inormation on 149

subjects and reund inormation

is available 24 hours a day, 7 days

a week. This touch-tone service

provides basic tax inormation

on the topics listed below. For a

directory o topics, listen to topic

123. You may listen to as many

topics as you like during the call.Have paper and pencil ready to

take notes. See pages 14-15 in this

publication or a list o topics.

For reund inormation, have

a copy o your current tax return

(Form 1040), your social security

number (SSN) or the rst SSN that

appears on a jointly led tax return,

your ling status rom the ront

o your Form 1040, and the exact

whole dollar amount o your reund.

Explore IRS e-fle

Join the over 72 million taxpayers

who led their tax returns

electronically in 2006 using IRS

e-fle, the most accurate and astest

way to le your taxes. It oers a

ast reund (and even aster with

direct deposit); a good possibility

that the return will be error-ree;the opportunity to le your ederal

and state returns at the same time;

privacy, security, and proo within

48 hours that your return has been

received by the IRS or processing.

You can even sign electronically.

I you owe tax, you can e-fle and

pay your taxes electronically in

a single step by authorizing an

electronic unds withdrawal romyour checking or savings account.

And you can even schedule your

payment or withdrawal up to and

including the return due date, or

pay by credit card. IRS e-fle...a quick,

easy, smart way to get your taxes

where you want them to be- Done!

Check out the IRS website at www.

irs.govor more inormation on IRS

e-fle.

Heres how you can use IRS e-fle:

Use an Authorized IRS e-fleProvider - Look or an Authorized

IRS e-fle Provider sign. Our

website, www.irs.gov, contains a

database o providers searchable

by ZIP code.

Use a Personal Computer

- A computer with a modem

or internet access and tax

preparation sotware are all youneed. You can e-fle your tax

return rom the comort o your

home 24 hours a day, 7 days a

week. Best o all, you may qualiy

or Free File. See Free File Options

below or visit www.irs.govor

details. I you dont qualiy or

any o the Free File Options, our

e-fle Partners or Individuals page

oers low-cost tax preparationand e-ling at www.irs.gov.

IRS e-fle through Employers and

Financial Institutions - Some

businesses oer ree e-fle to

their employees, members, or

customers. Ask your employer

or nancial institution i they


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oer IRS e-fle as an employee,

member, or customer benet.

Millions Eligible or Free File

Free File allows qualied taxpayers

to prepare and e-fle their own tax

returns or ree using commercially

available online tax preparation

sotware. In 2006, nearly 4 million

Americans took advantage o Free

File. Taxpayers can review online

tax sotware provider oerings and

determine i they are eligible by

visiting the Free File page at www.

irs.gov.

Electronic Federal Tax PaymentSystem (EFTPS)

EFTPS is the easiest way to pay all

your ederal taxes, and, best o all,

its ree.

With EFTPS, individuals and

businesses can make tax payments

using the Internet or phone.

Heres how it works: On the dateyou select, EFTPS will move unds

electronically, rom your account

to the U.S. Treasury. Your unds stay

in your account until the date you

select, and your tax records will be

automatically updated with the

IRS when the unds move. You can

do this on the Internet, with EFTPS

Online, or when you use EFTPS by

Phone.

Use EFTPS Online to make a

payment, cancel a payment, review

your payment history, change bankaccount inormation, and more.

EFTPS Online is easy to navigate

and secure. It requires a browser

with 128 bit encryption. Also, the

ollowing inormation is required or

identication and authorization:

Taxpayer Identication Number

(Employer Identication or

Social Security Number)EFTPS Personal Identication

Number (PIN)

Internet Password

EFTPS oers you total

convenience. Its available 24 hours

a day, 7 days a week, and you can

schedule payments in advance

(businesses up to 120 days in

advance o the tax due date, and

individuals up to 365 days).

You can choose to use EFTPS

through a service oered by anancial institution. I you decide to

make tax payments using a service

oered by a nancial institution, you

will instruct them to move unds

rom your account to the

Treasurys account. (Not all nancial

institutions oer EFTPS. Please

check with your nancial institution

to learn i they oer EFTPS and i

you are eligible to use it. Some may

charge a ee.)

Tax proessionals, accountants,

and payroll companies are

discovering the added benets or

using EFTPS. There are our easy

ways to make payments or your

clients:

EFTPS Online

Use the Internet to make taxpayments. Registration is not

required or proessionals;

taxpayers must be enrolled.

Visit www.etps.govor more

inormation.

For additional informationon all electronic products and services,

go to www.irs.gov and click


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EFTPS by Phone

Available to taxpayers or tax

proessionals who wish to

make debit payments using

the telephone. Registration isnot required or proessionals;

taxpayers must be enrolled.

EFTPS Batch Provider

Enhanced, web-based sotware

is designed or payroll processors

and tax proessionals who wish

to make multiple payments

in a single transmission or

business and individual clients.

Registration is required and all

clients must be enrolled.

EFTPS Bulk Provider

Designed or payroll processors

who initiate requent payments

rom and desire automated

enrollment through an

Electronic Data Interchange (EDI)

compatible system.

To enroll in EFTPS visit www.etps.

gov. For additional inormation, call

EFTPS Customer Service at (800)

555-4477 (TDD (800) 733-4829),

(Spanish (800) 244-4829).

The IRS produces a number o

documents that provide additional

inormation on EFTPS:

Publication 966, The Secure Way

to Pay Your Federal Taxes (or

taxpayers)

Publication 4169, Tax ProessionalGuide to EFTPS (or tax

proessionals)

You can order these ree by

calling (800) 829-3676.

Copies or Transcripts o PriorYear Tax Returns

You have two easy and convenient

options or requesting copies oyour tax return inormation rom

the IRS - by phone at (800) 829-1040,

or by mail using Form 4506, Request

or Copy o Tax Return, or Form

4506-T, Request or Transcript o Tax

Return, by mail or ax.

Requesting Documents

You can get transcripts, Form

W-2 inormation, and verication

o nonling by calling (800) 829-

1040, or by mailing or axing Form

4506T, Request or Transcript o Tax

Return. (See instructions on Form

4506T.) I you need photocopies

o your tax return, use Form 4506,

Request or Copy o Tax Return. This

orm must be mailed with payment

to the appropriate address in the

instructions. You can even direct the

documents to a third party. These

orms can be obtained by calling(800) TAX-FORM (800) 829-3676.

They are also available on the IRS

website in a ll-in ormat at www.irs.

gov.

Tax Return Transcript

A tax return transcript shows most

line items contained on the return

(1040 series only) as it was originally

led, including any accompanyingorms and schedules. It does not

refect any changes made by you,

your tax representative, or the

IRS ater the return was led. In

many cases, a return transcript will

meet the requirements o lending

institutions, such as those oering

mortgages and student loans. Tax

return transcripts are available or

the current and 3 prior calendar

years, are delivered in approximately

30 days, and are provided ree o

charge.

Tax Account Transcript

A tax account transcript includes

any later adjustments either you or

the IRS made ater the tax return


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was led. This transcript shows

basic data, including marital status,

type o return led, adjusted gross

income, and taxable income. Tax

account transcripts are delivered bymail in approximately 2 weeks and

are provided ree o charge.

Photocopies o Tax Returns

When you need a copy o a tax

return because a transcript does

not meet your needs, the IRS can

provide one or a ee o $39 or each

tax year requested. You should wait

at least 6 weeks ater ling a currentreturn beore requesting copies.

Copies are generally available or

returns led in the current year

and past 6 years. Tax orms led

more than 6 years ago may not be

available or making photocopies.

However, tax account transcripts

are generally still available or these

periods. Certied photocopies or

court or administrative proceedings

are also available on request. Allow

at least 60 days rom IRS receipt or

delivery.

An Installment Plan to PayYour Taxes

I you are not able to pay all your

ederal taxes by the due date, a

monthly payment plan may be the

answer. The process isnt automatic

and there may be alternatives, but

i you are eligible, this could be the

solution that makes paying taxeseasier.

Apply or a payment plan by

completing Form 9465, Installment

Agreement Request. This orm

also has details about eligibility

requirements.

You mau be able to apply or a

payment plan online. Checkwww.

irs.govor the Online Payment

Agreement Application.

Generally, you may have up to

60 months to pay, but paying the

ull amount as soon as possible will

save you money in penalties and

interest. The late payment penalty is

usually 0.5 percent a month, every

month, up to 25 percent o the tax

owed. Interest rates vary because

they are set quarterly. You can check

the current interest rate by going to

www.irs.gov, keyword interest rate.

Interest and penalties are fgured

on the declining monthly balance

throughout the lie o the payment

plan. There is also a $105 set-up ee

or an installment agreement, which

is taken rom your frst payment

under the plan. Do not send the $105

with Form 9465.

Small Business Tax

WorkshopsSmall business owners can learn

more about their tax responsibilities

by making use o ree IRS Tax

Workshops. There are several

options available:

Attend a live workshop

coordinated by one o our

partner organizations. Scheduled

workshops are posted on www.irs.

gov/business/small.

Take a workshop online, 24/7,

through a sel-directed e-learning

workshop that uses the same

material as the live workshop,

or through a streaming video

workshop.

Take a workshop o-line using IRS

Publication 1066C,A Virtual Small

Business Tax Workshop DVD.

You can order material via the

Internet at www.irs.gov/smallbiz.

Workshops or Small and Mid-Sized Exempt Organizations

One-day introductory workshop

designed or administrators or

volunteers o small or mid-sized


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exempt organizations who are

responsible or the organizations tax

compliance. A small ee is charged.

For more inormation,visit www.irs.

gov/eo.

Small Business Newsletter

The SSA/IRS Reporter is a quarterly

newsletter that keeps you up to

date on changes to taxes and

employee wage obligations. This

newsletter, produced jointly by the

Social Security Administration and

the IRS, is mailed to approximately

seven million employers along witheach quarterly Form 941, Employers

Quarterly Federal Tax Return. You

can also download a copy o the

newsletter rom www.irs.gov.


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IRS Telephone Numbers

Toll-free ServiceIRS Toll-ree Tax Assistance

(in English and Spanish)...................................... (800) 829 -1040

Our normal hours o operation are Monday through Friday 7:00 a.m. to 10:00 p.m. local

time. (Alaska and Hawaii should ollow Pacic Time.)IRS Business & Specialty Help Line ............................... (800) 829-4933

Business taxpayers that have questions relating to their entity can call the IRS or business

and specialty help (in English and Spanish).

Employer Identifcation Number ................................... (800) 829-4933

Call IRS to apply or an Employer Identication Number (EIN).

Order Tax Forms and Material...................................... (800) 829-3676

IRS TE/GE Customer Accounts Services........................... (877) 829-5500

You may direct your technical and procedural questions concerning charities and other

non-prot organizations to IRS Tax Exempt and Government Entities Customer Account

Services.IRS Reund Hotline..................................................... (800) 829-1954

For reund inormation, have a copy o your current tax return, your social security

number, ling status rom the ront o your return, and the exact whole dollar amount

o your reund.

TTY/TDD Telephone Service ......................................... (800) 829-4059

Available or the dea and hearing-impaired who have access to a teletypewriter/

telecommunications device or the dea (TTY/TDD) equipment. Note: This number is

answered only by TTY/TDD equipment.

Tax Help or US Taxpayers Residing

in Canada .................................................................... (215) 516-2000

IRS Taxpayer Advocate.................................................. (877) 777-4778

Community Based Outlet Program ..................... .......... (916) 974-5833

International ServiceIRS will answer your tax questions and help with account problems. Telephone

assistance is available Monday through Friday rom 6:00 a.m. until 11:00 p.m. Eastern

time (non-toll-ree numbers).

Taxpayers calling rom outside theUnited States.(215) 516-2000

ax: (215) 516-2555

Questions concerning Individual Taxpayer Identifcation Numbers

(ITIN) ....................................................................... (215) 516-4846

Overseas Ofces

You can phone, write, or visit one o our overseas ofces. Just be sure to have a copy

o last years tax return, your wage and income statements, and your other tax records

with you. Traveling IRS tax assistors will visit oreign cities during the 2006 ling season.

Call your local U.S. embassy or consulate or visit one o our ofces to nd out the dates,

times, and locations or assistance.

Frankurt, Germany (outside Germany) ......................49-69-7535-3834/3823

(within Germany) .......................... 069-7535-3834/3823

FAX - 49-69-7535-3803

London, England (outside UK) ......................................... 44-207-894-0476

(within UK) ............................................. 0207-894-0476

FAX - 44-207-495-4224

Paris, France .................................................................. 33-1-4312-2555

Taxpayers residing overseas with technicalaccount questions ...................................................................... FAX: (215) 516-2555

Orwrite: InternalRevenueService P.O.Box920,InternationalSection Bensalem,PA19020-8518


16/28


Beore You Call the IRS

We will be able to provide you with more accurate and

complete answers to your tax questions i you have the

ollowing inormation available: the tax orm, sched-

ule, or notice to which your question relates; the acts

about your particular situation; and the name o any

IRS publication or other source o inormation that you

used to look or the answer. (The answer to the same

question oten varies rom one taxpayer to another

because o dierences in their age, income, or whether

they can be claimed as a dependent, etc.)

To protect and maintain your individual account

security, you may be asked or your Social Security

Number (SSN), date o birth, or IRS Personal

Identication Number (PIN) i you have one. You will

also need to provide the amount o your reund, the

ling status shown on your tax return, the caller ID

number shown at the top o any notice you received,and the numbers in your street address, or your ZIP

code.

I you are asking or an installment agreement to

pay your tax, you will be asked or the highest amount

you can pay each month and the date on which you

can pay it.

Beore You Hang Up

I you do not ully understand the answer to your

question, or you eel the IRS representative didnot ully understand the question, please tell the

representative. The representative will be happy

to take additional time to be sure he or she has

answered your question ully.

By law, you are responsible or paying your air

share o ederal income tax. I we should make

an error in answering your question, you are still

responsible or the payment o the correct tax. You

will not be charged any penalty due to an IRS error.

The IRS uses several methods to evaluate our

telephone service. One method is to record

telephone calls (or quality assurance purposes only).

A random sample o recorded calls is selected or

review through the quality assurance process. Other

methods include listening to live calls in progress

and housing a random selection o customers or

participation in a Customer Satisaction Survey.


17/28


# Subject # Subject # Subject # Subject

IRS Help Available

101 IRSServices-Volun-teerTaxAssistance,Toll-reeTelephone,

Walk-inAssistance,andOutreachPrograms

102 TaxAssistanceorIndividualswithDis-abilitiesandtheHearingImpaired

103 TaxHelporSmallBusi-nessandthe

Sel-employed104 TaxpayerAdvocatePro-

gram-HelporProblemSituations

105 ArmedForcesTaxInor-mation

107 TaxRelieDisasterSitu-ations

IRS Procedures

151 YourAppealRights152 Reunds-HowLong

TheyShouldTake153 WhattoDoIYou

HaventFiledYourTaxReturn(Nonflers)

154 FormsW-2andForm1099-R(WhattoDoINotReceived)

155 FormsandPublications

-HowtoOrder156 CopyoYourTaxReturn-HowtoGetOne

157 ChangeoAddress-HowtoNotiytheIRS

158 EnsuringProperCreditoPayments

159 PriorYear(s)FormW-2(HowtoGetaCopyo)

Collection

201 TheCollectionProcess202 HowtoPayYourTaxes203 FailuretoPayChildSup-

port,FederalNontaxandStateIncomeTax

204 Oers-in-Compromise205 InnocentSpouseRelie

(andSeparationoLi-abilityandEquitableRelie)

Alternative FilingMethods

253 SubstituteTaxForms254 HowtoChooseaPaid

TaxPreparerGeneral Inormation

301 When,Where,andHowtoFile

302 HighlightsoTaxChanges

303 ChecklistoCommonErrorsWhenPreparingYourTaxReturn

304 ExtensionsoTimetoFileYourTaxReturn

305 Recordkeeping306 PenaltyorUnderpay-

mentoEstimatedTax307 BackupWithholding308 AmendedReturns309 RothIRAContributions310 CoverdellEducation

SavingsAccount311 PoweroAttorney

Inormation312 DisclosureAuthoriza-

tions

313 QualifedTuitionPro-grams(QTPs)

351 WhoMustFile?352 WhichForm-1040,

1040A,or1040EZ?353 WhatisYourFilingStatus?354 Dependents355 EstimatedTax356 Decedents357 TaxInormationor

ParentsoKidnappedChildren

Types o Income

401 WagesandSalaries Tips403 InterestReceived404 Dividends405 ReundsoStateand

LocalTaxes406 AlimonyReceived407 BusinessIncome408 SoleProprietorship409 CapitalGainsandLoss-

es410 PensionsandAnnuities411 Pensions-TheGeneral

RuleandtheSimplifedMethod

412 Lump-sumDistributions413 RolloversFromRetire-

mentPlans414 RentalIncomeand

Expenses415 RentingResidentialand

VacationProperty416 FarmingandFishing

Income417 EarningsorClergy418 Unemployment

Compensation419 GamblingIncomeand

Expenses

420 BarteringIncome421 ScholarshipandFellow-

shipGrants422 NontaxableIncome423 SocialSecurityand

EquivalentRailroadRetirementBenefts

424 401(k)Plans425 PassiveActivities-

LossesandCredits426 OtherIncome427 StockOptions428 RothIRADistributions429 TradersinSecurities

(InormationorForm1040Filers)

430 ExchangeoPolicy-

holderInterestorStockAdjustments to Income

451 IndividualRetirementArrangements(IRAs)

452 AlimonyPaid453 BadDebtDeduction455 MovingExpenses456 StudentLoanInterest

Deduction

Itemized Deductions

501 ShouldIItemize?502 MedicalandDental

Expenses

503 DeductibleTaxes504 HomeMortgagePoints505 InterestExpense506 Contributions507 CasualtyandThet

Losses508 Miscellaneous

Expenses509 BusinessUseoHome510 BusinessUseoCar

TeleTax

Recorded Tax Inormation

(800) 829-4477

Topic Menu Numbers


18/28


# Subject # Subject # Subject # Subject

511 BusinessTravelExpenses

512 BusinessEntertainmentExpenses

513 EducationalExpenses514 EmployeeBusiness

Expenses515 Casualty,Disaster,and

ThetLosses

Tax Computation

551 StandardDeduction552 TaxandCreditsFigured

bytheIRS553 TaxonaChildsInvest-

mentIncome554 Sel-employmentTax555 Ten-yearTaxOptionor

Lump-sumDistribu-tions

556 AlternativeMinimumTax

557 TaxonEarlyDistribu-tionsromTraditionalandRothIRAs

558 TaxonEarlyDistribu-tionsromRetirementPlans

Tax Credits

601 EarnedIncomeCredit(EIC)

602 ChildandDependentCareCredit603 CreditortheElderlyor

theDisabled604 AdvanceEarnedIncome

Credit605 EducationCredits606 ChildTaxCredits607 AdoptionCredit608 ExcessSocialSecurity

andRRTATaxWithheld610 RetirementSavings

ContributionsCredits

IRS Notices

651 Notices-WhattoDo

652 NoticeoUnderReportedIncome-CP2000

653 IRSNoticesandBills,PenaltiesandInterestCharges

Basis o Assets,Depreciation, and Saleo Assets

701 SaleoYourHome703 BasisoAssets704 Depreciation705 InstallmentSales

Employer TaxInormation

751 SocialSecurityandMedicareWithholdingRates

752 FormW-2-Where,When,andHowtoFile

753 FormW-4-EmployeesWithholdingAllowanceCertifcate

754 FormW-5-AdvanceEarnedIncomeCredit

755 EmployerIdentifcationNumber(EIN)-Howto

Apply756 EmploymentTaxesorHouseholdEmployees

757 Form941-DepositRequirements

758 Form941-EmployersQuarterlyFederalTaxReturn

759 Form940and940-EZ-DepositRequirements

760 Form940and940-EZ

-EmployersAnnualFederalUnemploymentTaxReturns

761 Tips-Withholdingand

Reporting762 IndependentContractor

vs.Employee

Magnetic Media Filers- 1099 Series andRelated InormationReturns

801 WhoMustFileMagneti-cally

802 Applications,Forms,andInormation

803 WaiversandExtensions804 TestFilesandCombined

FederalandStateFiling805 ElectronicFilingo

InormationReturns

Tax Inormation orAliens and U.S.Citizens Living Abroad

851 ResidentandNonresi-dentAliens

852 DualStatusAlien853 ForeignEarnedIncome

Exclusion(General)854 ForeignEarnedIncome

Exclusion(WhoQuali-fes?)

855 ForeignEarnedIncomeExclusion(WhatQuali-fes?)

856 ForeignTaxCredit857 IndividualTaxpayer

IdentifcationNumber-FormW-7

858 AlienTaxClearance

Tax Inormation or

Puerto Rico Residents(in Spanish)

901 QuienEstObligadoaRadicarlaPlanilla

FederaldeContribu-cinSobreIngresoenPuertoRico?(Who IsRequired to File a U.S.Income Tax Return inPuerto Rico?)

902 DeduccionesyCrditosParaContribuyentesenPuertoRico(Deduc-tions and Credits forPuerto Rico Taxpayers)

903 ImpuestosPatronales(Federales)enPuertoRico(Federal Employ-

ment Taxes in PuertoRico)904 AsistenciaContributiva

ParaResidentesdePuertoRico

(Volunteer Tax Assis-tance for Puerto RicoResidents)


19/28


Tax Publications

IRS Publication 1, Your Rights

as a Taxpayer, and 1SP, Derechos

del Contribuyente, highlight

some o the most important

rights. You can download these

publications rom the IRS web-

site at www.irs.govor order the

paper document by calling (800)

829-3676.

Publication 553, Highlights o

2006 Tax Changes, is a collection

o the latest tax law changes that

can aect your tax situation in

the 2006 ling season. You can

download Publication 553 and

nearly 100 other tax publications

listed in this booklet rom the IRS

website atwww.irs.gov. You can

request a ree copy o any IRS

tax publication by calling (800)

829-3676.

Pub 1, Your Rights as a Taxpayer.explains.some.o.your.most.important.rights.as.a.

taxpayer.It.also.explains.the.examination,.

appeal,.collection,.and.reund.processes.To.

ensure.that.you.always.receive.air.treatment.in.

tax.matters,.you.should.know.what.your.rights.

are.

Pub 1SP, Derechos del Contribuyente (Your.

Rights.as.a.Taxpayer)...Publication.1.in.

Spanish

Pub 3,Armed Forces Tax Guide .gives.

inormation.about.the.special.tax.situations.o.active.members.o.the.Armed.Forces.This.

publication.contains.inormation.on.items.that.

are.included.in.and.excluded.rom.gross.income,.

combat.zone.exclusion,.alien.status,.dependency.

exemptions,.sale.o.residence,.itemized.

deductions,.tax.liability,.extension.o.deadline,.

and.ling.returns.

Forms.1040,.1040A,.1040EZ,.1040NR,.1040X,.

1310,.2106,.2848,.3903,.4868,.8822,.9465,.W-2

Pub 15 (Circular E), Employers Tax Guide

.Forms.940,.941,.944

Pub 15-A, Employers Supplemental Tax

Guide

Pub 15-B, Employers Tax Guide to Fringe

Benefts

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.o.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.inormation.on.various.

kinds.o.credits.you.may.be.able.to.take.to.reduce.

your.tax.(Note.to.Tax.Proessionals.only:..There.is.

a.ee.to.order.this.publication)

Forms.1040.(Schedules.A,.B,.D,.E,.EIC,.R),.

1040A,.1040EZ,.2106,.2119,.2441,.3903,.W-2.

Pub 51 (Circular A), Agricultural Employers

Tax Guide .Form.943

Pub 54, Tax Guide or U.S. Citizens and

Resident Aliens Abroad..explains.the.special.

tax.rules.or.US.citizens.and.resident.aliens.who.live.and.work.abroad.or.who.have.income.earned.

in.oreign.countries.In.particular,.this.publication.

explains.the.rules.or.excluding.income.and.

excluding.or.deducting.certain.housing.costs.

Forms.1040,.1116,.2555,.2555-EZ

Pub 80 (Circular SS), Federal Tax Guide

or Employers in the Virgin Islands, Guam,

American Samoa, and the Commonwealth o

the Northern Mariana Islands .Forms.940,.

941SS,.943

Pub 179 (Circular PR), Gua Contributiva

Federal Para Patronos Puertoriqueos

(Federal Tax Guide or Employers in Puerto

Rico)..in.Spanish

Forms.940PR,.941PR,.943PR,.W-3PR

Pub 225, Farmers Tax Guide .explains.how.

the.ederal.tax.laws.apply.to.arming,.incuding.

the.kind.o.arm.income.you.must.report.and.the.

dierent.deductions.you.can.take

Forms.1040.(Schedules.D,.F,.J,.SE),..4562,.4684,.4797

Pub 334, Tax Guide or Small Business (For

Individuals Who Use Schedule C or C-EZ)

.explains.ederal.tax.laws.that.apply.to.sole.

proprietors.and.statutory.employees,.including.

the.kind.o.business.income.you.must.report.and.

the.dierent.deductions.you.can.take


20/28


Pub 463, Travel, Entertainment, Git, and Car

Expenses .identies.business-related.travel,.

entertainment,.git,.and.transportation.expenses.

that.may.be.deductible

Forms.2106,.2106EZ

Pub 501, Exemptions, Standard Deduction,

and Filing Inormation..explains.the.rules.

or.determining.who.must.le.a.ederal.income.

tax.return,.what.ling.status.to.use,.how.many.

exemptions.to.claim,.and.who.cannot.take.the.

standard.deduction

Forms.2120,.8332

Pub 502, Medical and Dental Expenses

.explains.which.medical.and.dental.expenses.

are.deductible,.how.to.deduct.them,.and.how.

to.treat.insurance.reimbursements.you.may.

receive.or.medical.care.This.publication.includes.

inormation.on.how.to.treat.impairment-related.

work.expenses,.health.insurance.premiums.i.you.

are.sel-employed,.and.the.health.coverage.tax.

credit

Form.1040.(Schedule.A),.8885

Pub 503, Child and Dependent Care Expenses

.explains.how.you.may.be.able.to.claim.

a.credit.i.you.pay.someone.to.care.or.your.

dependent.who.is.under.age.13,.or.your.spouse.or.dependent.who.is.unable.to.care.or.himsel.

or.hersel.Tax.rules.covering.dependent.care.

benets.rom.your.employer.are.also.explained.

See.Publication.926.or.inormation.on.the.

employment.taxes.you.may.have.to.pay.i.you.are.

a.household.employer

Forms.1040A.(Schedule.2),.2441

Pub 504, Divorced or Separated Individuals

.Form.8332

Pub 505, Tax Withholding and Estimated

Tax..Forms.1040-ES,.2210,.2210F,.W-4,.W-4P,.

W-4S,.W-4V

Pub 509, Tax Calendars or 2006

Pub 510, Excise Taxes or 2006 .covers.in.detail.the.various.ederal.excise.taxes.reported.

on.Form.720.These.include.environmental.

taxes;.communications.and.air.transportation.

taxes;.uel.taxes;.manuacturers.taxes;.tax.on.

heavy.trucks,.trailers,.and.tractors;.and.the.ship.

passenger.tax.This.publication.also.provides.

inormation.on.wagering.activities.reported.on.

Form.11-C.and.730

Forms.11-C,.637,.720,.730,.6197,.6627

Pub 513, Tax Inormation or Visitors to the

United States .briey.reviews.the.general.requirements.o.US.income.tax.rules.or.oreign.

visitors.who.may.have.to.le.a.US.income.

tax.return.during.their.visit.Most.visitors.who.

come.to.the.United.States.are.not.allowed.to.

work.in.this.country.Check.with.the.Bureau.o.

Citizenship.and.Immigration.Services.(BCIS).

beore.taking.a.job

Forms.1040C,.1040-ES.(NR),.1040NR,.2063

Pub 514, Foreign Tax Credit or Individuals

.explains.the.oreign.tax.credit.that.is.allowed.

or.income.taxes.paid.to.a.oreign.government.

on.income.taxed.by.both.the.United.States.and.a.

oreign.country.

Form.1116

Pub 515, Withholding o Tax on Nonresident

Aliens and Foreign Entities .provides.

inormation.or.withholding.agents.who.are.

required.to.withhold.and.report.tax.on.payments.

to.nonresident.aliens,.oreign.partnerships,.and.

oreign.corporations.This.publication.includes.

inormation.on.required.withholding.upon.the.disposition.o.a.US.real.property.interest.by.

a.oreign.person.Also,.it.includes.three.tables.

listing.US.tax.treaties.and.some.o.the.treaty.

provisions.that.provide.or.reduction.o.or.

exemption.rom.withholding.or.certain.types.o.

income

Forms.1042,.1042S,..8233,.8288,.8288-A,.

8288-B,.8804,.8805,.8813,.W-8.series.(BEN,.ECI,.

EXP,.IMY)


21/28


Pub 516, U.S. Government Civilian Employees

Stationed Abroad.discusses.many.o.the.

allowances,.reimbursements,.expenses.and.

property.sales.that.US.Government.civilian.

employees.may.have.while.working.overseas

Pub 517,Social Security and Other

Inormation or Members o the Clergy and

Religious Workers .discusses.social.security.

and.Medicare.taxes.and.exemptions.rom.

ministers.and.religious.workers.This.publication.

also.explains.the.income.tax.treatment.o.certain.

income.and.expense.items.o.interest.to.the.

clergy

Forms.1040.(Schedules.C-EZ,.SE),.2106EZ,.

4029,.4361

Pub 519, U.S. Tax Guide or Aliens .gives.

guidelines.on.how.nonresident.aliens.determine.

their.US.tax.status.and.gure.their.US.income.

tax

Forms.1040,.1040C,.1040NR,.1040NR-EZ,.

2063

Pub 521, Moving Expenses .explains.

whether.certain.expenses.o.moving.are.

deductible.For.example,.i.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.o.moving.

to.the.United.States.i.you.retire.while.living.

and.working.overseas.or.i.you.are.a.survivor.or.

dependent.o.a.person.who.died.while.living.and.

working.overseas

Form.1040,.3903

Pub 523, Selling Your Home..explains.how.

to.treat.any.gain.or.loss.rom.selling.your.main.

home

Form.1040.(Schedule.D)

Pub 524, Credit or the Elderly or theDisabled.explains.who.qualies.or.the.

credit.and.how.to.gure.it

Forms.1040.(Schedule.R),.1040A.(Schedule.

3)

Pub 525, Taxable and Nontaxable Income

Pub 526, Charitable Contributions .

explains.how.to.claim.a.deduction.or.charitable.

contributions.and.describes.organizations.that.

are.qualied.to.receive.charitable.contributions.

It.also.describes.contributions.you.can.(and.cannot).deduct.and.explains.deduction.limits

Forms.1040.(Schedule.A),.8283

Pub 527, Residential Rental Property.

explains.rental.income.and.expenses.and.how.to.

report.them.on.your.return.This.publication.also.

denes.other.special.rules.that.apply.to.rental.

activity

Forms.1040.(Schedule.E),.4562

Pub 529,Miscellaneous Deductions

.identies.expenses.you.may.be.able.to.take.as.miscellaneous.deductions.on.Form.

1040.(Schedule.A),.such.as.employee.business.

expenses.and.expenses.o.producing.income.

This.publication.does.not.discuss.other.itemized.

deductions,.such.as.the.ones.or.charitable.

contributions,.moving.expenses,.interest,.taxes,.

or.medical.and.dental.expenses

Forms.1040.(Schedule.A),.2106,.2106EZ

Pub 530, Tax Inormation or First-Time

Homeowners .Forms.1040.(Schedule.A),.

8396

Pub 531, Reporting Tip Income .explains.

how.tip.income.is.taxed.and.the.rules.or.keeping.records.and.reporting.tips.to.your.employers.

This.publication.ocuses.on.employees.o.ood.

and.beverage.establishments,.but.recordkeeping.

rules.and.other.inormation.may.also.apply.

to.other.workers.who.receive.tips,.such.as.

hairdressers,.cab.drivers,.and.casino.dealers.(See.

Publication.1244)

Forms.4070,.4070A


22/28


Pub 534, Depreciating Property Placed

in Service Beore 1987.This.publication.

explains.how.to.gure.and.claim.deductions.or.

depreciation.under.Accelerated.Cost.Recovery.

System.(ACRS)

Form.4562

Pub 535, Business Expenses..discusses.in.

detail.common.business.expenses.and.explains.

what.is.and.is.not.deductible

Pub 536, Net Operating Losses (NOLs) or

Individuals, Estates and Trusts .discusses.

net.operating.losses.(NOLs).or.individuals,.

estates,.and.trusts.Such.topics.include:.how.to.

gure.an.NOL;.when.to.use.an.NOL;.how.to.claim.

an.NOL.deduction;.and.how.to.gure.an.NOL.

carryover.

Form.1045

Pub 537, Installment Sales .explains.the.tax.

treatment.o.installment.sales.(Installment.sales.

are.sales.where.part.or.all.o.the.selling.price.

is.paid.ater.the.year.o.the.sale).I.you.nance.

the.buyers.purchase.o.your.property,.instead.o.

having.the.buyer.get.a.loan.or.mortgage.rom.

a.bank.(or.other.lender),.you.probably.have.an.

installment.sale

Form.6252

Pub 538,Accounting Periods and Methods

.explains.some.o.the.rules.or.accounting.

periods.and.methods.This.publication.is.not.

intended.as.a.guide.to.general.business.and.tax.

accounting.rules

Forms.1128,.2553,.3115

Pub 541, Partnerships

.....Form.1065.(Schedules.K,.K-1).

Pub 542, Corporations..discusses.the.

general.tax.laws.that.apply.to.ordinary.domestic.

corporations.

.....Forms.1120,.1120-A.

Pub 544,Sales and Other Dispositions oAssets..explains.how.to.gure.gain.and.

loss.on.various.transactions,.such.as.trading,.

selling,.or.exchanging.an.asset.used.in.a.trade.

or.business.This.publication.denes.capital.and.

noncapital.assets.and.the.tax.results.o.dierent.

types.o.gains.and.losses

Forms.1040.(Schedule.D),.4797,.8824

Pub 547, Casualties, Disasters, and Thets..

helps.you.identiy.a.deductible.disaster,.casualty,.

or.thet.loss.This.publication.also.explains.how.

to.gure.and.prove.your.loss.and.how.to.treat.

the.reimbursement.you.receive.rom.insurance.or.

other.sources

Form.4684

Pub 550, Investment Income and Expenses.

.covers.investment.income.such.as.interest.

and.dividends,.expenses.related.to.investments,.

and.sales.and.trades.o.investment.property.

including.capital.gains.and.losses

Forms.1040.(Schedules.B,.D),.1099-DIV,.1099-INT,.4952,.6781,.8815

Pub 551, Basis o Assets .explains.how.to.

determine.the.basis.o.property,.which.is.usually.

its.cost

Pub 552, Recordkeeping or Individuals

.highlights.and.serves.as.a.ready.reerence.on.

general.recordkeeping.or.individual.income.tax.

ling

Pub 553, Highlights o 2006 Tax Changes.provides.detailed.inormation.about.tax.law.

changes.that.may.aect.you.this.ling.season.

Pub 554, Older Americans Tax Guide .

provides.helpul.inormation.on.tax.topics.that.

may.be.o.interest.to.older.Americans.This.guide.

also.covers.certain.provisions.that.give.special.

tax.treatment.to.them

Pub 555, Community Property.provides.

helpul.inormation.to.married.taxpayers.

who.reside.in.a.community.property.state..Arizona,.Caliornia,.Idaho,.Louisiana,.Nevada,.

New.Mexico,.Texas,.Washington,.or.Wisconsin.

I.you.and.your.spouse.le.separate.tax.returns,.

you.should.understand.how.community.property.

laws.aect.the.way.you.gure.your.income.on.

your.ederal.income.tax.return

Pub 556, Examination o Returns, Appeal

Rights, and Claims or Reund.Form.1040X


23/28


Pub 557, Tax-Exempt Status or Your

Organization .explains.the.rules.and.

procedures.that.apply.to.organizations.applying.

or.exemption.rom.ederal.income.tax.under.

section.501.o.the.Internal.Revenue.Code

Forms.990,.990.EZ,.990.PF,.1023,.1024,.8871,.

8872

Pub 559,Survivors, Executors, and

Administrators..provides.helpul.inormation.

or.reporting.and.paying.the.proper.ederal.

income.taxes.i.you.are.responsible.or.settling.a.

decedents.estate.This.publication.answers.many.

questions.that.a.spouse.or.other.survivor.aces.

when.a.person.dies

Forms.1040,.1041

Pub 560, Retirement Plans or Small

Business (SEP, SIMPLE, and Qualifed Plans)

.provides.guidance.relevant.to.retirement.

plans.available.to.small.businesses.(including.the.

sel-employed).It.covers.simplied.employee.

pensions.(SEPs),.qualied.plans,.and.savings.

incentive.match.plan.or.employees.(SIMPLE).

retirement.plans

Pub 561, Determining the Value o Donated

Property.denes.air.market.value.and.

provides.other.guidance..that.may.help.you.determine.the.value.o.property.you.donated.to.

a.qualied.organization.

Form.8283

Pub 564,Mutual Fund Distributions.

.explains.the.tax.treatment.o.distributions.

paid.or.allocated.to.an.individual.shareholder.o.

a.mutual.und,.and.explains.how.to.gure.gain.

or.loss.on.the.sale.o.mutual.und.shares

Forms.1040.(Schedules.B,.D),.1099-DIV

Pub 570, Tax Guide or Individuals with

Income rom U.S. Possessions .provides.

tax.guidance.or.individuals.with.income.rom.

American.Samoa,.Guam,.the.Commonwealth.o.the.Northern.Mariana.Islands,.Puerto.Rico,.

and.the.US.Virgin.Islands.This.publication.also.

gives.inormation.and.addresses.or.ling.US.

possession.tax.returns,.i.required

Forms.1040,.1040-SS,.4563,.5074,.8689

Pub 571, Tax-Sheltered Annuity

Plans (403(b) Plans) For Employees o

Public Schools and Certain Tax-Exempt

Organizations .explains.the.contribution.

rules.that.apply.to.tax-sheltered.annuity.plans.

oered.by.qualied.employers.to.eligible.

employees.Rules.discussed.include.the.limit.

on.elective.deerrals.and.the.limit.on.annual.

additions

Form.5330

Pub 575, Pension and Annuity Income

.explains.how.to.determine.the.tax.treatment.

o.distributions.received.rom.a.qualied.pension.

and.annuity.plans.It.also.discusses.the.optional.

tax.treatment.you.can.choose.to.use.or.lump.

sum.distributions.received.rom.a.pension,.rom.stock.bonus.and.prot-sharing.plans.

Additionally,.this.publication.discusses.how.to.

roll.over.distributions.rom.a.qualied.plan

Forms.1040,.1040A,.1040NR,.1099-R,.4972

Pub 579SP, Cmo Preparar la Declaracin

de Impuesto Federal (How to Prepare the

Federal Income Tax Return) .in.Spanish

Forms.1040,.1040A.(Schedules.1.and.2),.

1040EZ,.and.Schedule.EIC

Pub 583,Starting a Business and Keeping

Records..provides.basic.ederal.tax.inormation.or.people.who.are.starting.a.

business.It.also.provides.inormation.on.keeping.

records.and.illustrates.a.recordkeeping.system

Pub 584, Casualty, Disaster, and Thet

Loss Workbook (Personal-Use Property)

.contains.schedules.or.listing.contents.o.your.

residence.and.is.designed.to.help.you.gure.your.

losses.on.personal-use.property.in.the.event.o.a.

casualty,.disaster,.or.thet

Pub 584-B, Business Casualty, Disaster, andThet Loss Workbook.contains.schedules.

or.listing.your.income.producing.property.and.

is.designed.to.help.you.gure.your.losses.on.the.

property.in.the.event.o.a.casualty,.disaster,.or.

thet

Pub 584SP, Registro de Prdidas Personales

Causadas por Hechos Fortuitos (Imprevistos)

o Robos .Publication.584.in.Spanish

Pub 587, Business Use o Your Home

(Including Use by Daycare Providers).explains.rules.or.claiming.deductions.or.

business.use.o.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.or.not.

ollowing.them.Rules.discussed.include.those.


24/28


aecting.contributions,.deductions,.transers.

(including.rollovers),.and.withdrawals.This.

publication.includes.tax.rules.or.traditional.IRAs,.

Roth.IRAs,.SEPs,.and.SIMPLEs

Forms.1040,.1040A,.1040NR,.5329,.8606

Pub 593, Tax Highlights for U.S. Citizens and

Residents Going Abroad.provides.a.brief.

overview.of.various.US.tax.provisions.that.apply.

to.US.citizens.and.resident.aliens.who.live.or.work.

abroad.and.expect.to.receive.income.from.foreign.

sources

Pub 594, Understanding the Collection

Process..denes.your.rights.and.duties.

as.a.taxpayer.who.owes.ederal.taxes.This.

publication.also.explains.how.the.IRS.ullls.its.

legal.obligation.to.collect.these.taxes

Pub 594SP, Comprendiendo el Proceso de

Cobro (Understanding the Collection Process).

.Publication.594.in.Spanish

Pub 595, Capital Construction Fund or

Commercial Fisherman .is.primarily.

intended.or.sole.proprietors.who.use.Form.

1040.(Schedules.C.or.C-EZ).to.report.prot.or.

loss.rom.shing.This.publication.does.not.cover.

corporations.or.partnerships.in.detail..........

.....Forms.1040.(Schedules.C,.C-EZ.),.1099-MISC

Pub 596, Earned Income Credit.explains.

who.may.receive.the.credit,.how.to.gure.and.

claim.the.credit,.and.how.to.receive.advance.

payments.o.the.credit

Forms.1040,.1040A,.Schedule.EIC,.EIC.

Worksheets,.W-5

Pub 596SP, Crdito por Ingreso del Trabajo

(Earned Income Credit) .Publication.596.in.

Spanish

Pub 597, Inormation on the U.S.-Canada

Income Tax Treaty.this.publication.explains.certain.tax.provisions.that.may.apply.to.US.

citizens.or.residents.who.live.or.work.in.Canada

Pub 598, Tax on Unrelated Business Income

o Exempt Organizations .explains.how.the.

tax.applies.to.most.tax-exempt.organizations.It.

explains.the.rules.that.apply.i.an.organization.

regularly.operates.a.trade.or.business.that.is.not.

substantially.related.to.its.exempt.purpose

Form.990-T

Pub 686, Certifcation or Reduced Tax Ratesin Tax Treaty Countries..explains.how.US.

citizens,.residents,.and.domestic.corporations.

may.certiy.to.a.oreign.country.that.they.are.

entitled.to.tax.treaty.benets

Pub 721, Tax Guide to U.S. Civil Service

Retirement Benefts .explains.how.the.

ederal.income.tax.rules.apply.to.civil.service.

retirement.benets.received.by.retired.ederal.

employees.(including.those.disabled).or.their.

survivors.

Forms.1040,.1040A.

Pub 850, English-Spanish Glossary o Words

and Phrases Used in Publications Issued by

the Internal Revenue Service

Pub 901, U.S. Tax Treaties .explains.the.

reduced.tax.rates.and.exemptions.rom.US.taxes.

provided.under.US.tax.treaties.with.oreign.

countries.This.publication.provides.helpul.

inormation.or.residents.o.those.countries.

who.receive.income.rom.US.sources.It.may.be.

useul.to.US.citizens.and.residents.with.income.

rom.abroad

Pub 907, Tax Highlights or Persons with

Disabilities .briey.explains.tax.laws.that.

apply.to.persons.with.disabilities.and.directs.

readers.to.sources.o.detailed.inormation.on.

topics.such.as.deductible.expenses,.tax.credits,.

and.taxable.and.non-taxable.income

Pub 908, Bankruptcy Tax Guide..explains.

the.ederal.tax.obligations.o.persons.ling.

bankruptcy.petitions.and.bankruptcy.estates

Forms.982,.1040,.1041

Pub 915, Social Security and Equivalent

Railroad Retirement Benefts .explains.

taxability.o.social.security.and.equivalent.

railroad.retirement.benets


25/28


Forms.SSA-1042S.and.RRB-1042S,.SSA-

1099.and.RRB-1099,.Social.Security.Benets.

Worksheets

Pub 918, Drats o Worksheets in IRS

Publications .available.on.IRS.website.and.IRS.CD.only

Pub 919, How Do I Adjust My Tax

Withholding?.discusses.Form.W-4.and.oers.

guidance.or.getting.the.right.amount.o.tax.

withheld.rom.your.pay

Form.W-4

Pub 925, Passive Activity and At-Risk Rules

.discusses.two.sets.o.rules.that.may.limit.the.

losses.you.can.deduct.on.your.tax.return.rom.

any.trade,.business,.rental,.or.other.income-producing.activity

Form.8582

Pub 926, Household Employers Tax Guide For

Wages Paid in 2006 .identies.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.

ederal.employment.taxes.to.withhold.and.pay.

and.what.records.to.keep

Forms.1040.(Schedule.H),.W-2,.W-3,.W-4,.

W-5

Pub 929, Tax Rules or Children and

Dependents .explains.ling.requirements.

and.the.standard.deduction.amount.or.

dependents.This.publication.also.explains.

when.and.how.a.childs.parents.may.elect.to.

include.their.childs.interest.and.dividend.income.

on.their.return,.and.when.and.how.a.childs.

interest,.dividends,.and.other.investment.income.

reported.on.the.childs.return.are.taxed.at.the.

parents.tax.rateForms.8615,.8814

Pub 936,.Home Mortgage Interest Deduction.

.discusses.the.rules.or.deducting.home.

mortgage.interest.limits.on.the.deduction.and.

how.to.report.it.on.your.tax.return.

Form.1040.(Schedule.A)

Pub 938, Real Estate Mortgage Investment

Conduits (REMICs) Reporting Inormation

(And Other Collateralized Debt Obligations

(CDOs)) .contains.directories.o.REMICs.and.

CDOs.to.assist.brokers.and.middlemen.with.their.

reporting.requirements.Available.on.the.IRS.

website

Pub 939,.General Rule or Pensions and

Annuities..covers.the.method.used.to.

gure.the.tax-ree.part.o.pension.and.annuity.

payments.rom.nonqualied.plans,.using.lie.

expectancy.actuarial.tables.The.General.Rule.

is.used.primarily.or.nonqualied.plans,.such.

as.purchased.commercial.annuities,.private.annuities,.and.nonqualied.employee.plans.

Pub 946,.How to Depreciate Property

.This.publication.explains.the.general.rules.

or.depreciating.property,.how.to.gure.and.

claim.deductions.or.depreciation.under.MACRS.

and.the.special.depreciation.allowance.It.also.

explains.how.you.can.elect.to.take.a.section.179.

deduction.or.certain.property.and.additional.

rules.or.listed.property

Form.4562

Pub 947,.Practice Beore the IRS and Power

o Attorney..explains.who.can.represent.a.taxpayer.beore.the.IRS.and.what.orms.are.used.

to.authorize.a.person.to.represent.a.taxpayer.

or.to.receive.inormation.rom.IRS.regarding.a.

taxpayer

Forms.2848,.8821

Pub 950, Introduction to Estate and Git

Taxes..provides.general.inormation.on.

the.ederal.git.and.estate.taxes.It.explains.

when.these.taxes.apply.and.how.they.can.be.

eliminated.or.reduced.

Forms.706,.709


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Pub 954, Tax Incentives or Distressed

Communities

Pub 957, Reporting Backpay and Special

Wage Payments to the Social Security

Administration

Pub 966, EFTPS - The Secure Way to Pay Your

Federal Taxes or Businesses and Individual

Taxpayers .explains.how.taxpayers.can.enroll.

in.EFTPS.and.make.all.ederal.tax.payments.

electronically.....

Pub 967, The IRS Will Figure Your Tax

.explains.the.procedures.or.choosing.to.have.

the.IRS.gure.the.tax.on.Forms.1040,.1040A,.and.

1040EZ

Pub 968, Tax Benefts or Adoption

.explains.the.adoption.tax.credit.and.the.

exclusion.rom.income.on.certain.employer-

provided.amounts.you.pay.to.adopt.a.child

Form.8839

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.medical.savings.accounts.and.Medicare.

Advantage.MSAs

Forms.8853,.8889,.1099-SA,.5498-SA

Pub 970, Tax Benefts or Education .

explains.the.tax.benets.that.may.be.available.

to.you.i.you.are.saving.or.or.paying.higher.

education.costs.or.yoursel.or.another.student.

Includes.inormation.previously.contained.in.

Publications.508.and.520,.such.as.deducting.

work-related.education.expenses.and.the.

taxability.o.scholarships.and.other.types.o.

educational.assistance

Form.8839

Pub 971, Innocent Spouse Relie (And

Separation o Liability and Equitable Relie).explains.who.may.qualiy.or.relie.and.how.

to.apply.or.relie

Form.8857

Pub 972, Child Tax Credit.explains.the.

child.tax.credit.and.provides.Child.Tax.Credit.

Worksheets.or.those.who.cannot.use.the.

worksheet.in.their.Form.1040.or.Form.1040A.

instructions.It.also.provides.the.inormation.on.

additional.child.tax.credit.and.worksheets.that.

may.be.necessary.in.the.preparation.o.Form.

8812

Pub 1004, Identifcation Numbers Under

ERISA

Pub 1045, Inormation or Tax Practitioners

Pub 1212, List o Original Issue Discount

Instruments .helps.brokers.and.other.

middlemen.use.Pub.1212.to.identiy.publicly.

oered.original.issue.discount.(OID).debt.

instruments.and.to.determine.the.amounts.to.

be.reported.on.Forms.1099-OID.or.Form.1099-INT.It.also.provides.owners.o.publicly.oered.

OID.instruments.the.methods.o.calculating.the.

amount.o.OID.to.report.on.their.income.tax.

returns.The.tables.are.available.at.www.irs.gov.

Pub 1244, Employees Daily Record o Tips

and Report to Employers .

Forms.4070,.4070-A

Pub 1542, Per Diem Rates .provides.the.

maximum.per.diem.allowances.or.business.

travel.within.the.continental.USA.

Pub 1544, Reporting Cash Payments o Over

$10,000 (Received in a Trade or Business).explains.when.and.how.persons.in.a.trade.

or.business.must.le.a.Form.8300.when.they.

receive.cash.payments.o.more.than.$10,000.

rom.one.buyer.It.also.discusses.the.substantial.

penalties.or.not.ling.the.orm

Form.8300

Pub 1544SP, Inorme de Pagos en Eectivo

en Exceso de $10,000 (Recibidos en una

Ocupacion o Negocio) .explains.in.Spanish.

when.and.how.persons.in.a.trade.or.business.

must.le.a.Form.8300.or.8300SP.when.they.

receive.cash.payments.o.more.than.$10,000.

rom.one.buyer.It.also.discusses.the.substantial.

penalties.or.not.ling.the.orm.

Pub 1546, The Taxpayer Advocate Service o

the IRS - How to Get Help With Unresolved Tax

Problems .Describes.the.ree,.condential.

assistance.with.tax.problems.that.TAS.provides.to.

individuals.and.businesses,.and.includes.a.list.o.

the.Local.Taxpayer.Advocate.ofces.in.each.state.

where.taxpayers.can.obtain.help

Pub 1635, Understanding Your EIN

provides.general.inormation.on.employer.

identication.numbers.(EINs)..It.oers.guidance.

on.when.an.EIN.is.required.and.how.to.obtain.

an.EIN..

Pub 3611, Electronic Payments .describes.

how.taxpayers.can.pay.ederal.taxes.

electronically.through.an.electronic.unds.

withdrawal,.by.credit.card.or.by.using.EFTPS...


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28/28

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