This section briefly describes how employees complete Forms 2106 and 2106-EZ. Table 6-1
explains what the employer reports on Form W-2 and what the employee reports on Form 2106. The instructions for the forms have more information on completing them.
If you are self-employed, do not file Form 2106 or 2106-EZ. Report your expenses on Schedule C, C-EZ, or F (Form 1040). See the instructions for the form that you must file.
You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. You can use this form if you meet all of the following conditions.
- You are an employee deducting ordinary and necessary expenses attributable to your job.
- You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements).
- If you are claiming car expenses, you are using the standard mileage rate.
If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. taxmap/pubs/p463-015.htm#en_us_publink100034163
If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. The information relates to the following items.
- Date placed in service.
- Mileage (total, business, commuting, and other personal mileage).
- Percentage of business use.
- After-work use.
- Use of other vehicles.
- Whether you have evidence to support the deduction.
- Whether or not the evidence is written.
Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information.
If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. The amount on line 22c (Section B) is carried to Form 2106, Part I, line 1. In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. See Standard Mileage Rate
in chapter 4 for information on using this rate.
If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. You must complete Form 2106, Part II, Section C. In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction and special depreciation allowance you claim.
If you are still using a car that is fully depreciated, continue to complete Section C. Since you have no depreciation deduction, enter zero on line 28. In this case, do not complete Section D.taxmap/pubs/p463-015.htm#en_us_publink100034166
If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. If so, you can show your car expenses and any inclusion amount as follows.
- Compute the inclusion amount without taking into account your business use percentage for the tax year.
- Report the inclusion amount from (1) on Form 2106, Part II, line 24b.
- Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)).
The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year.
Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. Also include on this line business expenses you have for parking fees and tolls. Do not include expenses of operating your car or expenses of commuting between your home and work. taxmap/pubs/p463-015.htm#en_us_publink100034168
Show your other employee business expenses on Form 2106, Column A, lines 3 and 4, or Form 2106-EZ, lines 3 and 4. Do not include expenses for meals and entertainment on those lines. Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications.
If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules
discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. Claim these amounts directly on Schedule A (Form 1040), line 21. List the type and amount of each expense on the dotted lines and include the total on line 21.
Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. Include meals while away from your tax home overnight and other business meals and entertainment. Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B.
If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. Enter the result on line 5. taxmap/pubs/p463-015.htm#en_us_publink100034171taxmap/pubs/p463-015.htm#en_us_publink100034172
Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. This includes any amount reported under code L in box 12 of Form W-2.taxmap/pubs/p463-015.htm#en_us_publink100034173
If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. This is necessary when your employer pays your reimbursement in the following manner:
- Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and
- Does not clearly identify how much is for deductible meals and/or entertainment.
You must allocate that single payment so that you know how much to enter in Form 2106, Column A and Column B of line 7.
Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses).
Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. To allocate the remaining $7,000, Rob uses the worksheet from the instructions for Form 2106. His completed worksheet follows.
| ||1.||Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2|| $7,000 |
| ||2.||Enter the total amount of your expenses for the periods covered by this reimbursement|| 8,500 |
| ||3.||Of the amount on line 2, enter your total expense for meals and entertainment|| 4,500 |
| ||4.||Divide line 3 by line 2. Enter the result as a decimal (rounded to at least three places)|| .529 |
| ||5.||Multiply line 1 by line 4. Enter the result here and in Column B, line 7|| 3,703 |
| ||6.||Subtract line 5 from line 1. Enter the result here and in Column A, line 7|| $3,297 |
On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B.
After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. For most taxpayers, this is line 21 of Schedule A (Form 1040). However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules
Your employee business expenses may be subject to any of the three limits described next. They are figured in the following order on the specified form.taxmap/pubs/p463-015.htm#en_us_publink100034177
Certain meal and entertainment expenses are subject to a 50% limit. If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. (See 50% Limit
in chapter 2.)
If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted- gross-income limit. This limit is figured on line 26 of Schedule A (Form 1040). taxmap/pubs/p463-015.htm#en_us_publink100034179
If your adjusted gross income (line 38 of Form 1040) is more than $159,950 ($79,975 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. See your form instructions for information on how to figure this limit. taxmap/pubs/p463-015.htm#en_us_publink100034180
This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses.taxmap/pubs/p463-015.htm#en_us_publink100034181
If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. See Per Diem and Car Allowances
earlier for more information. Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit.
You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Naval, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service.taxmap/pubs/p463-015.htm#en_us_publink100034183
If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21.
You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21.taxmap/pubs/p463-015.htm#en_us_publink100034184
Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040).
Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction.
If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24.taxmap/pubs/p463-015.htm#en_us_publink100034185
If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. To qualify, you must meet all of the following requirements.
- During the tax year, you perform services in the performing arts as an employee for at least two employers.
- You receive at least $200 each from any two of these employers.
- Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services.
- Your adjusted gross income is not more than $16,000 before deducting these business expenses.
If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. However, requirement (4) applies to your and your spouse's combined adjusted gross income. taxmap/pubs/p463-015.htm#en_us_publink100034187
If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24.
If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. taxmap/pubs/p463-015.htm#en_us_publink100034188
If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21.
Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work.
You are disabled if you have:
- A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or
- A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working.
You can deduct impairment-related expenses as business expenses if they are:
- Necessary for you to do your work satisfactorily,
- For goods and services not required or used, other than incidentally, in your personal activities, and
- Not specifically covered under other income tax laws.
You are blind. You must use a reader to do your work. You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. The reader's services are only for your work. You can deduct your expenses for the reader as business expenses.taxmap/pubs/p463-015.htm#en_us_publink100034190
You are deaf. You must use a sign-language interpreter during meetings while you are at work. The interpreter's services are used only for your work. You can deduct your expenses for the interpreter as business expenses.taxmap/pubs/p463-015.htm#en_us_publink100034191
The following examples illustrate the reporting of travel, entertainment, gift, and transportation expenses on Forms 2106 and 2106-EZ. Business use of a car is shown using actual car expenses in Example 1 and the standard mileage rate in Example 2. Sample records that prove some of the claimed expenses are also shown.taxmap/pubs/p463-015.htm#en_us_publink100034192
David Pine purchased a new car for $24,500 (including sales tax) on January 5, 2008. In 2008, he used the car 70% for business purposes. A sample page from David's logbook is illustrated in Table 6-2
. He records his business mileage (but not his personal miles) and expenses daily.
David uses Form 2106 to claim actual car expenses. He completes Part II, Section A, as shown later on his illustrated form. He does not claim the section 179 deduction but he does claim the special depreciation allowance. He uses the MACRS double declining balance method (200% DB) to determine his depreciation deduction.
David first figures his special depreciation allowance to be $8,575 ($24,500 x 70% x 50%). David's depreciation limit for 2008 is reduced because his business use is less than 100%. He figures his reduced limit to be $7,672 (2008 depreciation limit ($10,960 (from the Maximum Depreciation Deduction for Cars
table shown in chapter 4) × 70%). David notes that his special allowance ($8,575) exceeds his depreciation limit ($7,672) for 2008. He then figures his unadjusted basis to be $9,478 ($24,500 × 70% – $7,672). David figures his MACRS depreciation deduction to be $1,896 ($9,478 (unadjusted basis) x 20%). David figures his total depreciation deduction to be $9,568 ($7,672 (special allowance) + $1,896 (MACRS depreciation)). However, David's depreciation deduction is limited to $7,672. He enters the appropriate amounts in Part II, Section D.
His other car expenses included $6,000 for gas, oil, repairs, and insurance. He enters this amount in Part II, Section C, and multiplies it by the 70% business use. He adds this amount ($4,200) to the depreciation deduction ($7,672) and reports the total ($11,872) on Part I, line 1.
His other transportation expenses for parking fees, tolls, and taxis were $1,320. He enters this amount on Part I, line 2. David's employer reimbursed him a total of $5,400 for his car and transportation expenses. This amount was paid from an accountable plan and was not shown on David's Form W-2. However, since he is claiming expenses that are more than his reimbursements, he must show the entire reimbursement amount on Part I, Column A, line 7. Since David had no meal or entertainment expenses, he enters his excess deductible expenses ($7,792) on Part I, line 10. He can deduct these expenses (subject to the 2%-of-adjusted-gross-income limit) on Schedule A (Form 1040), line 21, if he itemizes his deductions.
Table 6-2. Daily Business Mileage and Expense Log Name: David Pine
| || || ||Odometer Readings||Expenses|
(City, Town, or Area)
|Business Purpose|| Start|| Stop||Miles|
(Gas, oil, tolls, etc.)
|6/1/08|| || || || || || || |
|Sales calls||8,097||8,188||91||Gas|| $ 44.50|
|6/4/08||Louisville||See Bob Smith|
|8,486||8,599||113||Gas/Repair flat tire||46.00|
|6/5/08||Return to |
|Sales calls||8,914||9,005||91|| || |
|6/7/08|| || || || || || || |
| ||Weekly |
| ||8,097||9,005||846|| ||$ 247.50|
| || || ||6,236|| ||$2,748.00|taxmap/pubs/p463-015.htm#en_us_publink1000136480taxmap/pubs/p463-015.htm#en_us_publink1000136474 taxmap/pubs/p463-015.htm#en_us_publink1000136482taxmap/pubs/p463-015.htm#en_us_publink1000136476taxmap/pubs/p463-015.htm#en_us_publink100034193
Bill Wilson is an employee of Fashion Clothing Co. in Manhattan, NY. In a typical travel week, Bill leaves his home on Long Island on Monday morning and drives to Albany to exhibit the Fashion line for 3 days to prospective customers. Then he drives to Troy to show Fashion's new line of merchandise to Town Department Store, an old customer. While in Troy, he talks with Tom Brown, purchasing agent for Town Department Store, to discuss the new line. He later takes John Smith of Attire Co. out to dinner to discuss Attire Co.'s buying Fashion's new line of clothing.
Bill purchased his car on January 3, 2005. He uses the standard mileage rate for car expense purposes. He records his total mileage, business mileage, parking fees, and tolls for the year. Bill records his expenses and other pertinent information in his Weekly Traveling Expense and Entertainment Record,
shown in Table 6-3
. He obtains receipts for his expenses for lodging and for any other expenses of $75 or more.
During the year, Bill drove a total of 25,000 miles of which 20,000 miles were for business (11,000 miles from January 1 through June 30, and 9,000 mile from July 1 through December 31, 2008). Following the instructions for Form 2106-EZ, Part II, he answers all the questions and figures his car expense to be $10,820 (11,000 × 501/2 cents per mile ($5,555) + 9,000 × 581/2 cents per mile ($5,265)).
His total employee business expenses are shown in the following table.
| Type of Expense ||Amount |
| Parking fees and tolls||$ 520|
| Car expenses||10,820|
| Lodging, laundry, dry cleaning||18,318|
| Gifts, education, etc.||650|
Bill received an allowance of $33,000 ($2,750 per month) to help offset his expenses. Bill did not have to account to his employer for the reimbursement and the $33,000 was included as income in box 1 of his Form W-2.
Because Bill's reimbursement was included in his income and he is using the standard mileage rate for his car expenses, he files Form 2106-EZ with his tax return.
THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM
Table 6-3. Weekly Traveling Expense and Entertainment Record From: August 3, 2008 To: August 9, 2008 Name: Bill Wilson
|1. Travel Expenses: |
| || || || || || || || || || || || || || || || |
| Excess Baggage|| || || || || || || || || || || || || || || || |
| Bus – Train|| || || || || || || || || || || || || || || || |
| Cab and Limousine|| || || || || || || || || || || || || || || || |
| Tips|| || || || || || || || || || || || || || || || |
| Porter|| || || || || || || || || || || || || || || || |
|2. Meals and Lodging: |
| || || || ||8||75||8||00||8||25||9||00|| || ||34||00|
| Lunch|| || ||9||75||10||00||10||25||10||25||10||50|| || ||50||75|
| Dinner|| || ||22||00||20||25||21||50|| || || || || || ||63||75|
| Hotel and Motel |
(Detail in Schedule B)
| || ||105||00||105||00||105||00||84||00|| || || || ||399||00|
|3. Entertainment |
(Detail in Schedule C)
| || || || || || || || ||75||00|| || || || ||75||00|
|4. Other Expenses: |
| || || || || || || || || || || || || || || || |
| Telephone & Telegraph|| || ||5||50|| || || || || || ||4||00|| || ||9||50|
| Stationery & Printing|| || || || || || || || || || || || || || || || |
| Stenographer|| || || || || || || || || || || || || || || || |
| Sample Room|| || || || ||50||00||50||00|| || || || || || ||100||00|
| Advertising|| || || || || || || || || || || || || || || || |
| Assistant(s) & Model(s)|| || || || ||100||00||100||00|| || || || || || ||200||00|
| Trade Shows|| || || || || || || || || || || || || || || || |
|5. Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year.)|
(Detail mileage in Schedule A.)
| Gas, oil, lube, wash|| || || || || || || || || || || || || || || || |
| Repairs, parts|| || || || || || || || || || || || || || || || |
| Tires, supplies|| || || || || || || || || || || || || || || || |
| Parking fees, tolls|| || ||8||00|| || || || ||6||00||6||00|| || ||20||00|
|6. Other (Identify) || || || || || || || || || || || || || || || || |
|Total|| || ||150||25||294||00||294||75||183||50||29||50|| || ||952||00|
|Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75.00 or more. |
|Schedule A – Car|
| Mileage: End || ||57,600||57,620||57,650||57,660||57,840|| || |
| Start|| ||57,445||57,600||57,620||57,650||57,660|| || |
| Total|| ||155||20||30||10||180|| ||395|
|Business Mileage|| ||155||20||30||10||170|| ||385|
|Schedule B – Lodging|
|Name|| ||Bay Hotel||Bay Hotel||Bay Hotel||Modern Hotel|| || || |
|City|| ||Albany||Albany||Albany||Troy|| || || |
|Schedule C – Entertainment|
|Date||Item||Place||Amount||Business Purpose||Business Relationship|
|August 7, 2008||Bar||John's Steak House||25||00||Discuss purchases||Smith-Attire Co.|
| ||Dinner||Troy||50||00|| || |
| || || || || || || |
| || || || || || || |
| || || || || || || || WEEKLY REIMBURSEMENTS:|| || || || |
| || || || || || || || || Travel and transportation expenses||N/A|| || || |
| || || || || || || || || Other reimbursements|| || || || |
| || || || || || || || || TOTAL|| || || || |
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.taxmap/pubs/p463-015.htm#en_us_publink1000131461
The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.
You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service—Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate
LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov
or your local IRS office.
To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.taxmap/pubs/p463-015.htm#en_us_publink1000131464
Free help in preparing your return is available nationwide from IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. To find the nearest Vita or TCE site, call 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www.aarp.org/money/taxaide
For more information on these programs, go to www.irs.gov
and enter keyword "VITA" in the upper right-hand corner.
You can access the IRS website at www.irs.gov
24 hours a day, 7 days a week to:
- E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
- Check the status of your 2008 refund. Go to www.irs.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
- Download forms, instructions, and publications.
- Order IRS products online.
- Research your tax questions online.
- Search publications online by topic or keyword.
- View Internal Revenue Bulletins (IRBs) published in the last few years.
- Figure your withholding allowances using the withholding calculator online at
- Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant.
- Sign up to receive local and national tax news by email.
- Get information on starting and operating a small business.
Many services are available by phone.
- Ordering forms, instructions, and publications. Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
- Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
- Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to
www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
- TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
- TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
- Refund information. To check the status of your 2008 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2008 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
- Other refund information. To check the status of a prior year refund or amended return refund, call 1-800-829-1954.
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Many products and services are available on a walk-in basis.
- Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
- Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
DVD for tax products.
You can order Publication 1796, IRS Tax Products DVD, and obtain:
- Current-year forms, instructions, and publications.
- Prior-year forms, instructions, and publications.
- Tax Map: an electronic research tool and finding aid.
- Tax law frequently asked questions.
- Tax Topics from the IRS telephone response system.
- Internal Revenue Code—Title 26 of the U.S. Code.
- Fill-in, print, and save features for most tax forms.
- Internal Revenue Bulletins.
- Toll-free and email technical support.
- Two releases during the year.
– The first release will ship the beginning of January 2009.
– The final release will ship the beginning of March 2009.
Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders
for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). The price is discounted to $25 for orders placed prior to December 1, 2008.
Small Business Resource Guide 2009.
This online guide is a must for every small business owner or any taxpayer about to start a business. This year's guide includes:
- Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
- All the business tax forms, instructions, and publications needed to successfully manage a business.
- Tax law changes for 2009.
- Tax Map: an electronic research tool and finding aid.
- Web links to various government agencies, business associations, and IRS organizations.
- "Rate the Product" survey—your opportunity to suggest changes for future editions.
- A site map of the guide to help you navigate the pages with ease.
- An interactive "Teens in Biz" module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.
The information is updated during the year. Visit www.irs.gov
and enter keyword "SBRG" in the upper right-hand corner for more information.