Publication 517 - Social Security and Other Information for Members of the Clergy & Religious Workers

Publication 517

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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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Free 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:

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.
E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
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.

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. You can check the status of your refund on the new IRS phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools. To check the status of your refund by phone, call 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.

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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.

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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The 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.

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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.

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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).

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Tax Publications for Individual 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 2012
910	IRS Guide to Free Tax Services
Specialized Publications
3	Armed Forces’ Tax Guide
54	Tax Guide for U.S. Citizens and Resident Aliens Abroad
225	Farmer’s Tax Guide
463	Travel, Entertainment, Gift, and Car Expenses
501	Exemptions, Standard Deduction, and Filing Information
502	Medical and Dental Expenses (Including the Health Coverage Tax Credit)
503	Child and Dependent Care Expenses
504	Divorced or Separated Individuals
505	Tax Withholding and Estimated Tax
514	Foreign Tax Credit for Individuals
516	U.S. Government Civilian Employees Stationed Abroad
517	Social Security and Other Information for Members of the Clergy and Religious Workers
519	U.S. Tax Guide for Aliens
521	Moving Expenses
523	Selling Your Home
524	Credit for the Elderly or the Disabled
525	Taxable and Nontaxable Income
526	Charitable Contributions
527	Residential Rental Property (Including Rental of Vacation Homes)
529	Miscellaneous Deductions
530	Tax Information for Homeowners
531	Reporting Tip Income
535	Business Expenses
536	Net Operating Losses (NOLs) for Individuals, Estates, and Trusts
537	Installment Sales
541	Partnerships
544	Sales and Other Dispositions of Assets
547	Casualties, Disasters, and Thefts
550	Investment Income and Expenses (Including Capital Gains and Losses)
551	Basis of Assets
554	Tax Guide for Seniors
555	Community Property
556	Examination of Returns, Appeal Rights, and Claims for Refund
559	Survivors, Executors, and Administrators
561	Determining the Value of Donated Property
570	Tax Guide for Individuals With Income From U.S. Possessions
571	Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations
575	Pension and Annuity Income
584	Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property)
587	Business Use of Your Home (Including Use by Daycare Providers)
590	Individual Retirement Arrangements (IRAs)
594	The IRS Collection Process
596	Earned Income Credit (EIC)
721	Tax Guide to U.S. Civil Service Retirement Benefits
901	U.S. Tax Treaties
907	Tax Highlights for Persons with Disabilities
908	Bankruptcy Tax Guide
915	Social Security and Equivalent Railroad Retirement Benefits
925	Passive Activity and At-Risk Rules
926	Household Employer’s Tax Guide For Wages Paid in 2012
929	Tax Rules for Children and Dependents
936	Home Mortgage Interest Deduction
946	How To Depreciate Property
947	Practice Before the IRS and Power of Attorney
950	Introduction to Estate and Gift Taxes
969	Health Savings Accounts and Other Tax-Favored Health Plans
970	Tax Benefits for Education
971	Innocent Spouse Relief
972	Child Tax Credit
1542	Per Diem Rates (For Travel Within the Continental United States)
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
547(SP)	Hechos Fortuitos Desastres y Robos
584(SP)	Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal)
594SP	El Proceso de Cobro del IRS
596SP	Crédito por Ingreso del Trabajo
850(EN/SP)	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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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 Title
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 EIC	Earned Income Credit
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
1040A	U.S. Individual Income Tax Return
Sch B	Interest and Ordinary Dividends
1040EZ	Income Tax Return for Single and Joint Filers With No Dependents
1040-ES	Estimated Tax for Individuals
1040X	Amended U.S. Individual Income Tax Return
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
2848(SP)	Poder Legal y Declaración del Representante
3903	Moving Expenses
4562	Depreciation and Amortization
4868	Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
4868(SP)	Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos
4952	Investment Interest Expense Deduction
5329	Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
6251	Alternative Minimum Tax—Individuals
8283	Noncash Charitable Contributions
8582	Passive Activity Loss Limitations
8606	Nondeductible IRAs
8812	Additional Child Tax Credit
8822	Change of Address
8829	Expenses for Business Use of Your Home
8863	Education Credits (American Opportunity, and Lifetime Learning Credits)
8949	Sales and Other Dispositions of Capital Assets
9465	Installment Agreement Request
9465(SP)	Solicitud para un Plan de Pagos a Plazos

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How To Get Tax Help(p27)

Free help with your return.(p27)

Taxpayer Advocate Service.(p27)

Free tax services.(p28)