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.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. We help taxpayers who are experiencing economic harm, such as not being able to provide necessities like housing, transportation, or food; taxpayers who are seeking help in resolving tax problems with the IRS; and those who believe that an IRS system or procedure is not working as it should. Here are seven things every taxpayer should know about TAS:

• The Taxpayer Advocate Service is your voice at the IRS.
• Our service is free, confidential, and tailored to meet your needs.
• You may be eligible for our help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should.
• We help taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. This includes businesses as well as individuals.
• Our employees know the IRS and how to navigate it. If you qualify for our help, we'll assign your case to an advocate who will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved.
• We have at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. You can call your local advocate, whose number is in your phone book, in Pub. 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www.irs.gov/advocate. You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
• You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www.taxtoolkit.irs.gov. You can get updates on hot tax topics by visiting our YouTube channel at www.youtube.com/tasnta and our Facebook page at www.facebook.com/YourVoiceAtIRS, or by following our tweets at www.twitter.com/YourVoiceAtIRS.

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 IRS.gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office.

Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.

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

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 IRS.gov and enter keyword "VITA" in the upper right-hand corner.

The following appendices are provided to help you claim the education benefits that will give you the lowest tax.

1. Appendix A—An Illustrated Example of Education Credits including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2010.
2. Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. It is intended only as a guide. Look in this publication for more complete information. 
   

Dave and Valerie Jones are married and file a joint tax return. For 2010, they claim exemptions for their two dependent children on their tax return. Their modified adjusted gross income is $103,000. Their tax, before credits, is $11,631. They will have no credits other than the education credits. Their son, Sean, began graduate school (fifth year of college) in September 2010 and will receive his master's degree in psychology from the state college in May 2011. Their daughter, Corey, enrolled full-time at that same college in August 2009 to begin working on her bachelor's degree in physical education. In July 2010, Dave and Valerie paid $2,400 in tuition costs for each child for the fall 2010 semester. In December 2010, they also paid $2,600 of tuition for each child for the spring 2011 semester that begins in January.

Dave and Valerie, their children, and the college meet all of the requirements for the education credits. Because Sean is beyond the fourth (senior) year of his postsecondary education, his expenses do not qualify for the American opportunity credit. However, amounts paid for Sean's expenses in 2010 for academic periods beginning in 2010 and January 2011 do qualify for the lifetime learning credit. Corey is in her first 4 years (freshman through senior) of postsecondary education and expenses paid for her in 2010, for academic periods beginning in 2010 and January 2011, qualify for the American opportunity credit.

Dave and Valerie figure their refundable American opportunity credit, $1,000, as shown in Part III of the completed Form 8863. They carry the amount from line 14 of Form 8863 to line 66 of Form 1040. Dave and Valerie figure their tentative lifetime learning credit for 2010, $1,000 (line 6). They cannot claim the full amount because their MAGI is more than $100,000. The reduced amount ($850 on line 7 of the Credit Limit Worksheet) is added to their nonrefundable American opportunity credit ($1,500 on line 12 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,350. They carry that amount to Form 8863, line 23, and to line 49 of Form 1040. They attach the completed Form 8863 to their return.  
 

	Scholarships, Fellowships, Grants, and Tuition Reductions	American Opportunity Credit	Lifetime Learning Credit	Student Loan Interest Deduction	Tuition and Fees Deduction
What is your benefit?	Amounts received may not be taxable	40% of credit may be refundable (limited to $1,000)	Credits can reduce amount of tax you must pay	Can deduct interest paid	Can deduct expenses
What is the annual limit?	None	$2,500 credit per student	$2,000 credit per tax return	$2,500 deduction	$4,000 deduction
What expenses qualify besides tuition and required enrollment fees?	Course-related expenses such as fees, books, supplies, and equipment	Course-related books, supplies, and equipment	None	Books Supplies Equipment Room & board Transportation Other necessary expenses	None
What education qualifies?	Undergraduate & graduate K–12	1st 4 years of undergraduate (postsecondary)	Undergraduate & graduate Courses to acquire or improve job skills	Undergraduate & graduate	Undergraduate & graduate
What are some of the other conditions that apply?	Must be in degree or vocational program Payment of tuition and required fees must be allowed under the grant	Can be claimed for only 4 tax years (which includes years Hope credit claimed) Must be enrolled at least half-time in degree program No felony drug conviction(s)	No other conditions	Must have been at least half-time student in degree program	Cannot claim both deduction & education credit for same student in same year
In what income range do benefits phase out?	No phaseout	$80,000 – $90,000 $160,000 – $180,000 for joint returns	$50,000 – $60,000 $100,000 – $120,000 for joint returns	$60,000 – $75,000 $120,000 – $150,000 for joint returns	$65,000 – $80,000 $130,000 – $160,000 for joint returns

(Continued)

	Coverdell ESA†	Qualified Tuition Program (QTP)†	Education Exception to Additional Tax on Early IRA Distributions†	Education Savings Bond Program†	Employer- Provided Educational Assistance†	Business Deduction for Work-Related Education
What is your benefit?	Earnings not taxed	Earnings not taxed	No 10% additional tax on early distribution	Interest not taxed	Employer benefits not taxed	Can deduct expenses
What is the annual limit?	$2,000 contribution per beneficiary	None	Amount of qualified education expenses	Amount of qualified education expenses	$5,250 exclusion	Amount of qualifying work-related education expenses
What expenses qualify besides tuition and required enrollment fees?	Books Supplies Equipment Expenses for special needs services Payments to QTP Higher education:  Room & board if  at least half-time  student Elem/sec (K–12) education:  Tutoring  Room & board  Uniforms  Transportation  Computer  access  Supplementary  expenses	Books Supplies Equipment Room & board if at least half-time student Expenses for special needs services Computer technology, equipment, and Internet access (2010)	Books Supplies Equipment Room & board if at least half-time student Expenses for special needs services	Payments to Coverdell ESA Payments to QTP	Books Supplies Equipment	Transportation Travel Other necessary expenses
What education qualifies?	Undergraduate & graduate K–12	Undergraduate & graduate	Undergraduate & graduate	Undergraduate & graduate	Undergraduate & graduate	Required by employer or law to keep present job, salary, status Maintain or improve job skills
What are some of the other conditions that apply?	Assets must be distributed at age 30 unless special needs beneficiary	No other conditions	No other conditions	Applies only to qualified series EE bonds issued after 1989 or series I bonds	No other conditions	Cannot be to meet minimum educational requirements of present trade/business Cannot qualify you for new trade/business
In what income range do benefits phase out?	$95,000 – $110,000 $190,000 – $220,000 for joint returns	No phaseout	No phaseout	$70,100 – $85,100 $105,100 – $135,100 for joint and qualifying widow(er) returns	No phaseout	No phaseout

† Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses.