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Chapter 6
How To Get Tax Help(p26)

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.

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Contacting your Taxpayer Advocate.(p26)

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 to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, The 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.

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Taxpayer Advocacy Panel (TAP).(p26)

The TAP listens to taxpayers, identifies taxpayer issues, and makes suggestions for improving IRS services and customer satisfaction. If you have suggestions for improvements, contact the TAP, toll free at 1-888-912-1227 or go to
www.improveirs.org.

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Low Income Taxpayer Clinics (LITCs).(p26)

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 with limited English proficiency or 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 at your local IRS office.

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Free tax services.(p26)

To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics.

Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.

Internet. 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 www.irs.gov/individuals.
Determine if Form 6251 must be filed 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.

Phone. 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.
Retirement plan assistance. If you own a business and have questions about starting a pension plan, an existing plan, or filing Form 5500, call our Tax Exempt/Government Entities Customer Account Services at 1-877-829-5500. Assistance is available Monday through Friday. If you have questions about a traditional or Roth IRA or any individual income tax issues, you should call 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 that 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.

Walk-in. 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're 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, but 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. To find the number, 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 business days after your request is received.

Internal Revenue Service
National Distribution Center
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
Fill-in, print, and save features for most tax forms.
Internal Revenue Bulletins.
Toll-free and email technical support.

The DVD is released twice during the year:

The first release will ship the beginning of January 2009, and
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).

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.

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Tax Publications for Business Taxpayers See How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail.

General Guides
1	Your Rights as a Taxpayer
17	Your Federal Income Tax (For Individuals)
334	Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
509	Tax Calendars for 2008
553	Highlights of 2007 Tax Changes
910	Guide to Free Tax Services
Employer's Guides
15	(Circular E), Employer's Tax Guide
15-A	Employer's Supplemental Tax Guide
15-B	Employer's Tax Guide to Fringe Benefits
51	(Circular A), Agricultural Employer's Tax Guide
80	(Circular SS), Federal Tax Guide For Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands
926	Household Employer's Tax Guide
Specialized Publications
225	Farmer's Tax Guide
463	Travel, Entertainment, Gift, and Car Expenses
505	Tax Withholding and Estimated Tax
510	Excise Taxes for 2007
515	Withholding of Tax on Nonresident Aliens and Foreign Entities
517	Social Security and Other Information for Members of the Clergy and Religious Workers
527	Residential Rental Property
534	Depreciating Property Placed in Service Before 1987
535	Business Expenses
536	Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
537	Installment Sales
538	Accounting Periods and Methods
541	Partnerships
542	Corporations
544	Sales and Other Dispositions of Assets
551	Basis of Assets
556	Examination of Returns, Appeal Rights, and Claims for Refund
560	Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
561	Determining the Value of Donated Property
583	Starting a Business and Keeping Records
587	Business Use of Your Home (Including Use by Daycare Providers)
594	The IRS Collection Process
595	Capital Construction Fund for Commercial Fishermen
597	Information on the United States-Canada Income Tax Treaty
598	Tax on Unrelated Business Income of Exempt Organizations
901	U.S. Tax Treaties
908	Bankruptcy Tax Guide
925	Passive Activity and At-Risk Rules
946	How To Depreciate Property
947	Practice Before the IRS and Power of Attorney
954	Tax Incentives for Distressed Communities
1544	Reporting Cash Payments of Over $10,000 (Received in a Trade or Business)
1546	Taxpayer Advocate Service – Your Voice at the IRS
Spanish Language Publications
1SP	Derechos del Contribuyente
179	(Circular PR) Guía Contributiva Federal Para Patronos Puertorriqueños
579SP	Cómo Preparar la Declaración de Impuesto Federal
594SP	Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS
850	English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service
1544SP	Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio)

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Commonly Used Tax Forms See How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail.

Form Number and Form Title
W-2	Wage and Tax Statement
W-4	Employee's Withholding Allowance Certificate
940	Employer's Annual Federal Unemployment (FUTA) Tax Return
941	Employer's QUARTERLY Federal Tax Return
944	Employer's ANNUAL Federal Tax Return
1040	U.S. Individual Income Tax Return
Sch. A & B	Itemized Deductions & Interest and Ordinary Dividends
Sch. C	Profit or Loss From Business
Sch. C-EZ	Net Profit From Business
Sch. D	Capital Gains and Losses
Sch. D-1	Continuation Sheet for Schedule D
Sch. E	Supplemental Income and Loss
Sch. F	Profit or Loss From Farming
Sch. H	Household Employment Taxes
Sch. J	Income Averaging for Farmers and Fishermen
Sch. R	Credit for the Elderly or the Disabled
Sch. SE	Self-Employment Tax
1040-ES	Estimated Tax for Individuals
1040X	Amended U.S. Individual Income Tax Return
1065	U.S. Return of Partnership Income
Sch. D	Capital Gains and Losses
Sch. K-1	Partner's Share of Income, Deductions, Credits, etc.
1120	U.S. Corporation Income Tax Return
1120S	U.S. Income Tax Return for an S Corporation
Sch. D	Capital Gains and Losses and Built-In Gains
Sch. K-1	Shareholder's Share of Income, Deductions, Credits, etc.
2106	Employee Business Expenses
2106-EZ	Unreimbursed Employee Business Expenses
2210	Underpayment of Estimated Tax by Individuals, Estates, and Trusts
2441	Child and Dependent Care Expenses
2848	Power of Attorney and Declaration of Representative
3800	General Business Credit
3903	Moving Expenses
4562	Depreciation and Amortization
4797	Sales of Business Property
4868	Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
5329	Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
6252	Installment Sale Income
7004	Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns
8283	Noncash Charitable Contributions
8300	Report of Cash Payments Over $10,000 Received in a Trade or Business
8582	Passive Activity Loss Limitations
8606	Nondeductible IRAs
8822	Change of Address
8829	Expenses for Business Use of Your Home