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taxmap/pubs/p926-010.htm#en_us_publink1000236739

How To Get Tax Help(p11)


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previous topic occurrence How To Get Tax Help next topic occurrence

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.(p11)


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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. Here are seven things every taxpayer should know about TAS:
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Low Income Taxpayer Clinics (LITCs).(p11)
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The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. LITCs are independent from the IRS. Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. For more information, see Publication 4134, Low Income Taxpayer Clinic List. This publication is available at www.irs.gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office.
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Free tax services.(p12)


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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.
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Free help with your return.(p12)


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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.
EIC
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 2009 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 2009 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.
  • Use the online Internal Revenue Code, Regulations, or other official guidance.
  • 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 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.
Phone
Phone. Many services are available by phone.  
  • Ordering forms, instructions, and publications. Call 1-800-TAX FORM (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 2009 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 2009 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.
Walk In
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 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.
Due date
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


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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 2010. 
    – The final release will ship the beginning of March 2010.
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).
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Appendix: State Unemployment Tax Agencies(p14)


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State Unemployment Tax Agencies

Phone
The following list of state unemployment tax agencies was provided to the IRS by the U.S. Department of Labor. If the telephone number listed for your state would be a long distance call from your area, you can use the name of the agency to look for a local number in your telephone book. The addresses and telephone numbers of the agencies, which were current at the time this publication was prepared for print, are subject to change.
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For the most up-to-date addresses and telephone numbers for these agencies, visit the U.S. Department of Labor's website at 
www.workforcesecurity.doleta.gov/unemploy/agencies.asp.
State Address   Telephone number / Website  
Alabama Department of Industrial Relations
649 Monroe Street
Montgomery, AL 36131-0099
(334) 242-8830
www.dir.alabama.gov
Alaska Employment Security Tax
Department of Labor and Workforce Development
P.O. Box 115509
Juneau, AK 99811-5509
(888) 448-3527
www.labor.state.ak.us/estax
Arizona Department of Economic Security
Unemployment Tax - 911B
P.O. Box 6028
Phoenix, AZ 85005-6028
(602) 771-6601
www.azdes.gov/esa/uitax/uithome.asp
Arkansas Department of Workforce Services
P.O. Box 2981
Little Rock, AR 72203-2981
(501) 682-3798
www.state.ar.us/esd
California Employment Development Department
Account Services Group, MIC 90
P.O. Box 942880
Sacramento, CA 94280
(888) 745-3886
www.edd.cahwnet.gov
Colorado Department of Labor and Employment
Unemployment Insurance Operations
P.O. Box 8789
Denver, CO 80201-8789
(800) 480-8299
www.coworkforce.com
Connecticut Connecticut Department of Labor
200 Folly Brook Blvd.
Wethersfield, CT 06109-1114
(860) 263-6550
www.ctdol.state.ct.us
Delaware Division of Unemployment Insurance
Department of Labor
P.O. Box 9950
Wilmington, DE 19809-0950
(302) 761-8484
www.delawareworks.com
District of Columbia Department of Employment Services
Office of Unemployment
Compensation Tax Division
609 H Street NE, 3rd Floor
Washington, DC 20001-4347
(202) 698-7550
www.dcnetworks.org
Florida Unemployment Compensation Service
Agency for Workforce Innovation
107 E. Madison Street MSC 229
Tallahassee, FL 32399
(800) 482-8293
http://dor.myflorida.com/dor/uc
Georgia Department of Labor
148 Andrew Young Inter Blvd., Suite 800
Atlanta, GA 30303-1732
(404) 232-3301
www.dol.state.ga.us
Hawaii Department of Labor and Industrial Relations
830 Punchbowl Street
Room 437
Honolulu, HI 96813-5096
(808) 586-8913
www.hawaii.gov/labor
Idaho Department of Labor
317 W. Main Street
Boise, ID 83735-0002
(800) 448-2977
www.labor.state.id.us
Illinois Department of Employment Security
33 South State Street
Chicago, IL 60603
(800) 247-4984
www.ides.state.il.us
Indiana Department of Workforce Development
10 North Senate Avenue
Room SE 106
Indianapolis, IN 46204-2277
(317) 232-7436
www.in.gov/dwd
Iowa Workforce Development
1000 East Grand Avenue
Des Moines, IA 50319-0209
(515) 281-5339
www.iowaworkforce.org/ui
Kansas Department of Labor
401 SW Topeka Blvd.
Topeka, KS 66603-3182
(785) 296-5027
www.dol.ks.gov
Kentucky Department of Employment Services
P.O. Box 948
Frankfort, KY 40602-0948
(502) 564-2272
www.oet.ky.gov
Louisiana Louisiana Workforce Commission
P.O. Box 94049
Baton Rouge, LA 70804
(225) 342-2944
www.laworks.net/homepage.asp
Maine Department of Labor
Station 47
Augusta, ME 04333-0047
(207) 621-5120
www.state.me.us/labor
Maryland Department of Labor, Licensing & Regulation
1100 North Eutaw Street
Room 414
Baltimore, MD 21201-2201
(800) 492-5524
www.dllr.state.md.us
Massachusetts Division of Employment and Training
19 Staniford Street
Boston, MA 02114-2589
(617) 626-5050
www.detma.org
Michigan Department of Energy, Labor and Economic
Growth, UI Agency
3024 West Grand Blvd.
Detroit, MI 48202-6024
(313) 456-2180
www.michigan.gov/uia
Minnesota Department of Employment and Economic Development
332 Minnesota Street, Suite E200
St. Paul, MN 55101-1351
(651) 296-6141
www.uimn.org/tax
Mississippi Department of Employment Security
P.O. Box 22781
Jackson, MS 39225-2781
(866) 806-0272
www.mdes.ms.gov
Missouri Division of Employment Security
P.O. Box 59
Jefferson City, MO 65104-0059
(573) 751-3340
www.dolir.mo.gov
Montana Unemployment Insurance Division
P.O. Box 6339
Helena, MT 59604-6339
(406) 444-3834
www.uid.dli.mt.gov
Nebraska Department of Labor
Box 94600
State House Station
Lincoln, NE 68509-4600
(402) 471-9940
www.dol.state.ne.us
Nevada Department of Employment Training and Rehabilitation
500 East Third Street
Carson City, NV 89713-0030
(775) 684-6300
https://uitax.nvdetr.org
New Hampshire Department of Employment Security
32 South Main Street
Concord, NH 03301-4857
(603) 228-4033
www.nhes.state.nh.us
New Jersey Department of Labor and Workforce Development
P.O. Box 947
Trenton, NJ 08625-0947
(609) 633-6400
http://lwd.dol.state.nj.us
New Mexico Department of Workforce Solutions
P.O. Box 2281
Albuquerque, NM 87103-2281
(505) 841-8576
www.dws.state.nm.us
New York

Department of Labor
State Campus, Building 12
Room 500
Albany, NY 12240-0339
(518) 457-4179
www.labor.state.ny.us
North Carolina

Employment Security Commission
P.O. Box 26504
Raleigh, NC 27611-6504
(919) 733-7396
www.ncesc.com
North Dakota Job Service of North Dakota
P.O. Box 5507
Bismarck, ND 58506-5507
(701)328-2814
www.jobsnd.com
Ohio Department of Job and Family Services
P.O. Box 182404
Columbus, OH 43218-2404
(614) 466-2319
www.jfs.ohio.gov
Oklahoma Employment Security Commission
P.O. Box 52003
Oklahoma City, OK 73152-2003
(405) 557-7173
www.oesc.state.ok.us
Oregon Employment Department
875 Union Street NE
Room 107
Salem, OR 97311-0030
(503) 947-1488, option 5
www.oregon.gov/employ/tax
Pennsylvania Department of Labor and Industry
7th and Forster Street, Room 915
Harrisburg, PA 17121-0001
(717) 787-7679
www.dli.state.pa.us
Puerto Rico Department of Labor and Human Resources
P.O. Box 1020
San Juan, PR 00919
(787) 754-5262
www.dtrh.gobierno.pr
Rhode Island Division of Taxation
One Capitol Hill, Suite 36
Providence, RI 02908-5829
(401) 574-8700
www.uitax.ri.gov
South Carolina Employment Security Commission
P.O. Box 995
Columbia, SC 29202-0995
(803) 737-3075
www.sces.org/ui
South Dakota Department of Labor
P.O. Box 4730
Aberdeen, SD 57402-4730
(605) 626-2312
www.state.sd.us
Tennessee Department of Labor and Workforce Development
220 French Landing Drive
Nashville, TN 37243
(615) 741-2486
www.state.tn.us/labor-wfd/esdiv.html
Texas Texas Workforce Commission
P.O. Box 149037
Austin, TX 78714-9037
(512) 463-2700
www.twc.state.tx.us
Utah Department of Workforce Services
P.O. Box 45288
Salt Lake City, UT 84145-0288
(801) 526-9400
www.jobs.utah.gov
Vermont Department of Labor
P.O. Box 488
Montpelier, VT 05601-0488
(802) 828-4252
www.labor.vermont.gov
Virginia Virginia Employment Commission
P.O. Box 1358
Richmond, VA 23218-1358
(804) 371-7159
www.VAEmploy.com
Virgin Islands Department of Labor
P.O. Box 302608
St. Thomas, VI 00803-2608
(340) 776-1440
www.vidol.gov
Washington Employment Security Department
P.O. Box 9046
Olympia, WA 98507-9046
(360) 902-9360
www.esd.wa.gov/uitax/index.php
West Virginia Bureau of Employment Programs
112 California Avenue
Charleston, WV 25305-0016
(304) 558-2676
www.wvbep.org/bep/uc
Wisconsin Department of Workforce Development
P.O. Box 7942
Madison, WI 53707-7942
(608) 261-6700
www.dwd.state.wi.us
Wyoming Unemployment Tax Division
P.O. Box 2760
Casper, WY 82602-2760
(307) 235-3217
http://wydoe.state.wy.us

Table 3. Employee Social Security (6.2%) and Medicare (1.45%) Tax Withholding Table

(See Circular E for income tax withholding tables.)
Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. For example, on a wage payment of $180, the employee social security tax is $11.16 ($6.20 tax on $100 plus $4.96 on $80 wages). The employee Medicare tax is $2.61 ($1.45 tax on $100 plus $1.16 on $80 wages).
If wage
payment is:
The social
security tax to
be withheld is:
The Medicare
tax to be
withheld is:
If wage
payment is:
The social
security tax to
be withheld is:
The Medicare
tax to be
withheld is:
$ 1.00.$ .06$ .01$ 51.00.$ 3.16$ .74
2.00..12.0352.00.3.22.75
3.00..19.0453.00.3.29.77
4.00..25.0654.00.3.35.78
5.00..31.0755.00.3.41.80
6.00..37.0956.00.3.47.81
7.00..43.1057.00.3.53.83
8.00..50.1258.00.3.60.84
9.00..56.1359.00.3.66.86
10.00..62.1560.00.3.72.87
11.00..68.1661.00.3.78.88
12.00..74.1762.00.3.84.90
13.00..81.1963.00.3.91.91
14.00..87.2064.00.3.97.93
15.00..93.2265.00.4.03.94
16.00..99.2366.00.4.09.96
17.00.1.05.2567.00.4.15.97
18.00.1.12.2668.00.4.22.99
19.00.1.18.2869.00.4.281.00
20.00.1.24.2970.00.4.341.02
21.00.1.30.3071.00.4.401.03
22.00.1.36.3272.00.4.461.04
23.00.1.43.3373.00.4.531.06
24.00.1.49.3574.00.4.591.07
25.00.1.55.3675.00.4.651.09
26.00.1.61.3876.00.4.711.10
27.00.1.67.3977.00.4.771.12
28.00.1.74.4178.00.4.841.13
29.00.1.80.4279.00.4.901.15
30.00.1.86.4480.00.4.961.16
31.00.1.92.4581.00.5.021.17
32.00.1.98.4682.00.5.081.19
33.00.2.05.4883.00.5.151.20
34.00.2.11.4984.00.5.211.22
35.00.2.17.5185.00.5.271.23
36.00.2.23.5286.00.5.331.25
37.00.2.29.5487.00.5.391.26
38.00.2.36.5588.00.5.461.28
39.00.2.42.5789.00.5.521.29
40.00.2.48.5890.00.5.581.31
41.00.2.54.5991.00.5.641.32
42.00.2.60.6192.00.5.701.33
43.00.2.67.6293.00.5.771.35
44.00.2.73.6494.00.5.831.36
45.00.2.79.6595.00.5.891.38
46.00.2.85.6796.00.5.951.39
47.00.2.91.6897.00.6.011.41
48.00.2.98.7098.00.6.081.42
49.00.3.04.7199.00.6.141.44
50.00.3.10.73100.00.6.201.45
taxmap/pubs/p926-010.htm#en_us_publink1000241687taxmap/pubs/p926-010.htm#en_us_publink1000135125
taxmap/pubs/p926-010.htm#TXMP1a5ad8ea
Household Employment Taxes Text DescriptionHousehold Employment Taxes  
taxmap/pubs/p926-010.htm#en_us_publink1000241688taxmap/pubs/p926-010.htm#en_us_publink1000135126
taxmap/pubs/p926-010.htm#TXMP0bab463a
Sample W-2 Form Text DescriptionSample W-2 Form  
taxmap/pubs/p926-010.htm#en_us_publink100086796
taxmap/pubs/p926-010.htm#TXMP765fada8
newind01 Text Descriptionnewind01