Publication 509
taxmap/pubs/p509-003.htm#en_us_publink1000264882You 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/p509-003.htm#en_us_publink1000264883Free help in preparing your return is available nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Most VITA and TCE 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, visit IRS.gov or call 1-800-906-9887 or
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.
 | Internet.You can access the IRS website at 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 2011 refund. Go to 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 2011 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, including talking tax 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 available online at
www.irs.gov/individuals. - Sign up to receive local and national tax news by email.
- Get information on starting and operating a small business.
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 | 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 2011 refund, call 1-800-829-1954 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 2011 tax return
available so you can provide your social security number, your filing status,
and the exact whole dollar amount of your refund. 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
1-800-829-1040.
____ 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. 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.
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 | 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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taxmap/pubs/p509-003.htm#en_us_publink1000264888The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Remember, the worst thing you can do is nothing at
all.
TAS can help if you can’t resolve your problem with the IRS and:
- Your problem is causing financial difficulties for you, your family, or your
business.
- You face (or your business is facing) an immediate threat of adverse
action.
- You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date
promised.
If you qualify for our help, we’ll do everything we can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always
free.
As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our tax toolkit at
www.TaxpayerAdvocate.irs.gov can help you understand these rights.
If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at
www.irs.gov/advocate. You can also call our toll-free number at 1-877-777-4778 or TTY/TDD
1-800-829-4059.
TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at
www.irs.gov/advocate.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page on
www.irs.gov/advocate or IRS Publication
4134,
Low Income Taxpayer Clinic List. This publication is also available by calling 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.
 | 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.
- Links to other Internet based Tax Research Materials.
- 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
2012.
– The final release will ship the beginning of March
2012.
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). |
taxmap/pubs/p509-003.htm#id2011_id2011_w15013x1Tax 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 | | 910 | IRS 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 | | 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 (Including Rental of Vacation
Homes) | | 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 | | 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 | | 17(SP) | El Impuesto Federal sobre los Ingresos (Para Personas
Fisicas) | | 179 | (Circular PR) Guía Contributiva Federal para Patronos
Puertorriqueños | | 594SP | El Proceso de Cobro del IRS | | 850 | English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue
Service | | 1544(SP) |
Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una
Ocupación o Negocio) |
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taxmap/pubs/p509-003.htm#id2011_id2011_w15013x2Commonly 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 | | Itemized Deductions | | Sch. B | | 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. 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 | | 1040-X | | 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. | | 1065-B | | U.S. Return of Income for Electing Large Partnerships | | 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 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 | | 8822-B | | Change of Address – Business | | 8829 | | Expenses for Business Use of Your Home |
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