Department of the Treasury Contents

Internal Revenue Service

Introduction ............................. . 1

Why Keep Records? ....................... . 2 Publication 552

(Rev. January 2011) Kinds of Records To Keep .................. . 2

Basic Records ........................... . 3

Cat. No. 15100V Specific Records ......................... . 4

How Long To Keep Records ................ . 6

Recordkeeping How To Get Tax Help ...................... . 7

for Individuals Introduction

This publication discusses why you should keep records,

what kinds of records you should keep, and how long you

should keep them.

You probably already keep records in your daily routine.

This includes keeping receipts for purchases and recording information in your checkbook. Use this publication to

determine if you need to keep additional information in

your records.

Throughout this publication we refer you to other IRS

publications for additional information. See How To Get

Tax Help in the back of this publication for information

about getting publications and forms.

This publication does not discuss the records you

should keep when operating a business. For information

on business records, see Publication 583, Starting a Business and Keeping Records.

Comments and suggestions. We welcome your comments about this publication and your suggestions for

future editions.

You can write to us at the following address:

Internal Revenue Service

Individual Forms and Publications Branch

SE:W:CAR:MP:T:I

1111 Constitution Ave. NW, IR-6526

Washington, DC 20224

We respond to many letters by telephone. Therefore, it

would be helpful if you would include your daytime phone

number, including the area code, in your correspondence.

You can email us at *taxforms@irs.gov. (The asterisk

must be included in the address.) Please put “Publications

Comment” on the subject line. You can also send us

comments from www.irs.gov/formspubs/. Select “Comment on Tax Forms and Publications” under “Information

about.”

Although we cannot respond individually to each comment received, we do appreciate your feedback and will

consider your comments as we revise our tax products.

Get forms and other information Ordering forms and publications. Visit www.irs.gov/

faster and easier by: formspubs/ to download forms and publications, call

1-800-829-3676, or write to the address on page 2 and Internet IRS.gov receive a response within 10 days after your request is

received.

Jan 20, 2011
Internal Revenue Service You should keep your records in an orderly fashion and

1201 N. Mitsubishi Motorway in a safe place. Keep them by year and type of income or

Bloomington, IL 61705-6613 expense. One method is to keep all records related to a

particular item in a designated envelope.

In this section you will find guidance about basic records Tax questions. If you have a tax question, check the that everyone should keep. The section also provides information available on IRS.gov or call 1-800-829-1040. guidance about specific records you should keep for cer- We cannot answer tax questions sent to the previous tain items. addresses.

Electronic records. All requirements that apply to hard

copy books and records also apply to electronic storage Why Keep Records? systems that maintain tax books and records. When you

replace hard copy books and records, you must maintain

There are many reasons to keep records. In addition to tax the electronic storage systems for as long as they are

purposes, you may need to keep records for insurance material to the administration of tax law.

purposes or for getting a loan. Good records will help you: An electronic storage system is any system for preparing or keeping your records either by electronic imaging or • Identify sources of income. You may receive by transfer to an electronic storage media. The electronic money or property from a variety of sources. Your storage system must index, store, preserve, retrieve, and records can identify the sources of your income. You reproduce the electronically stored books and records in a need this information to separate business from non- legible, readable format. All electronic storage systems business income and taxable from nontaxable in- must provide a complete and accurate record of your data come. that is accessible to the IRS. Electronic storage systems

• Keep track of expenses. You may forget an ex- are also subject to the same controls and retention guidepense unless you record it when it occurs. You can lines as those imposed on your original hard copy books

use your records to identify expenses for which you and records.

can claim a deduction. This will help you determine if The original hard copy books and records may be deyou can itemize deductions on your tax return. stroyed provided that the electronic storage system has

been tested to establish that the hard copy books and • Keep track of the basis of property. You need to records are being reproduced in compliance with IRS re- keep records that show the basis of your property. quirements for an electronic storage system and proce- This includes the original cost or other basis of the dures are established to ensure continued compliance with property and any improvements you made. all applicable rules and regulations. You still have the

• Prepare tax returns. You need records to prepare responsibility of retaining any other books and records that

your tax return. Good records help you to file quickly are required to be retained.

and accurately. The IRS may test your electronic storage system,

including the equipment used, indexing methodology, • Support items reported on tax returns. You must software and retrieval capabilities. This test is not consid- keep records in case the IRS has a question about ered an examination and the results must be shared with an item on your return. If the IRS examines your tax you. If your electronic storage system meets the require- return, you may be asked to explain the items re- ments mentioned earlier, you will be in compliance. If not, ported. Good records will help you explain any item you may be subject to penalties for non-compliance, un- and arrive at the correct tax with a minimum of effort. less you continue to maintain your original hard copy If you do not have records, you may have to spend books and records in a manner that allows you and the IRS time getting statements and receipts from various to determine your correct tax. sources. If you cannot produce the correct docu- For details on electronic storage system requirements, ments, you may have to pay additional tax and be see Rev. Proc. 97-22, which is on page 9 of Internal subject to penalties. Revenue Bulletin 1997-13 at www.irs.gov/pub/irs-irbs/

irb97-13.pdf.

Kinds of Records To Keep Copies of tax returns. You should keep copies of your

tax returns as part of your tax records. They can help you

prepare future tax returns, and you will need them if you file The IRS does not require you to keep your records in a an amended return. Copies of your returns and other particular way. Keep them in a manner that allows you and records can be helpful to your survivor or the executor or the IRS to determine your correct tax. administrator of your estate.

You can use your checkbook to keep a record of your If necessary, you can request a copy of a return and all

income and expenses. In your checkbook you should re- attachments (including Form W-2) from the IRS by using

cord amounts, sources of deposits, and types of expenses. Form 4506, Request for Copy of Tax Return. There is a

You also need to keep documents, such as receipts and charge for a copy of a return. For information on the cost

sales slips, that can help prove a deduction. and where to file, see the Form 4506 instructions.

Page 2 Publication 552 (January 2011)
If you just need information from your return, you can Note. If you receive a Form W-2, keep Copy C until you

order a transcript in one of the following ways. begin receiving social security benefits. This will help protect your benefits in case there is a question about your • Visit IRS.gov and click on “Online Services” and se- work record or earnings in a particular year. Review the lect “Order a Transcript.” information shown on your annual (for workers over age

• Call 1-800-906-9946. 25) Social Security Statement.

• Use Form 4506-T, Request for Transcript of Tax Expenses. Your basic records prove the expenses for Return, or Form 4506T-EZ, Short Form Request for which you claim a deduction (or credit) on your tax return. Individual Tax Return Transcript. Your deductions may include alimony, charitable contribuThere is no fee for a transcript. For more information, see tions, mortgage interest, and real estate taxes. You also

Form 4506-T. may have child care expenses for which you can claim a

credit.

Basic Records Home. Your basic records should enable you to determine the basis or adjusted basis of your home. You need

Basic records are documents that everybody should keep. this information to determine if you have a gain or loss

These are the records that prove your income and ex- when you sell your home or to figure depreciation if you

penses. If you own a home or investments, your basic use part of your home for business purposes or for rent.

Your records should show the purchase price, settlement records should contain documents related to those items.

Table 1 lists documents you should keep as basic records. or closing costs, and the cost of any improvements. They

Following Table 1 are examples of information you can get also may show any casualty losses deducted and insurfrom these records. ance reimbursements for casualty losses. Your records

also should include a copy of Form 2119, Sale of Your

Table 1. Proof of Income and Expense Home, if you sold your previous home before May 7, 1997,

and postponed tax on the gain from that sale.

FOR items concerning KEEP as basic records... For information on which settlement or closing costs are

your... included in the basis of your home, see Publication 530,

Income Tax Information for Homeowners. For information on ba- • Form(s) W-2

• Form(s) 1099 sis, including the basis of property you receive other than

• Bank statements by purchase, see Publication 551, Basis of Assets.

• Brokerage statements When you sell your home, your records should show the

• Form(s) K-1 sales price and any selling expenses, such as commissions. For information on selling your home, see Publica- Expenses • Sales slips tion 523, Selling Your Home. • Invoices

• Receipts Investments. Your basic records should enable you to

• Canceled checks or other determine your basis in an investment and whether you

proof of payment have a gain or loss when you sell it. Investments include

• Written communications stocks, bonds, and mutual funds. Your records should

from qualified charities show the purchase price, sales price, and commissions.

Home They may also show any reinvested dividends, stock splits • Closing statements and dividends, load charges, and original issue discount • Purchase and sales (OID). invoices

For information on stocks and bonds, see Publication • Proof of payment 550, Investment Income and Expenses. For information on • Insurance records

mutual funds, see Publication 564, Mutual Fund Distribu- • Receipts for improvement

costs tions.

Investments • Brokerage statements

• Mutual fund statements Proof of Payment

• Form(s) 1099 One of your basic records is proof of payment. You should • Form(s) 2439 keep these records to support certain amounts shown on

your tax return. Proof of payment alone is not proof that the

item claimed on your return is allowable. You also should Income. Your basic records prove the amounts you report keep other documents that will help prove that the item is as income on your tax return. Your income may include

wages, dividends, interest, and partnership or S corpora- allowable.

Generally, you prove payment with a cash receipt, fi- tion distributions. Your records also can prove that certain nancial account statement, credit card statement, can- amounts are not taxable, such as tax-exempt interest. celed check, or substitute check. If you make payments in

cash, you should get a dated and signed receipt showing

the amount and the reason for the payment.

Publication 552 (January 2011) Page 3
If you make payments by electronic funds transfer, you records that show the part of your home that you use for

may be able to prove payment with an account statement. business and the expenses related to that use. For information on how to allocate expenses between business and Table 2. Proof of Payment personal use, see Publication 587, Business Use of Your

Home. IF payment is by... THEN the statement must

show the...

Cash • Amount Casualty and Theft Losses • Payee’s name

• Transaction date To deduct a casualty or theft loss, you must be able to

prove that you had a casualty or theft. Your records also Check • Check number must be able to support the amount you claim. • Amount

For a casualty loss, your records should show: • Payee’s name

• Date the check amount • The type of casualty (car accident, fire, storm, etc.) was posted to the account and when it occurred, by the financial institution

• That the loss was a direct result of the casualty, and Debit or credit card • Amount charged

• Payee’s name • That you were the owner of the property.

• Transaction date

For a theft loss, your records should show: Electronic funds transfer • Amount transferred • When you discovered your property was missing, • Payee’s name

• Date the transfer was • That your property was stolen, and posted to the account by

the financial institution • That you were the owner of the property.

Payroll deduction • Amount For more information, see Publication 547, Casualties, • Payee code Disasters, and Thefts. For a workbook designed to help • Transaction date you figure your loss, see Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property).

Account statements. You may be able to prove payment

with a legible financial account statement prepared by your Child Care Credit

bank or other financial institution. These statements are

accepted as proof of payment if they show the items You must give the name, address, and taxpayer identificareflected in Table 2. tion number for all persons or organizations that provide

Pay statements. You may have deductible expenses care for your child or dependent. You can use Form W-10,

withheld from your paycheck, such as union dues or medi- Dependent Care Provider’s Identification and Certification,

cal insurance premiums. You should keep your year-end or various other sources to get the information from the

or final pay statements as proof of payment of these care provider. Keep this information with your tax records.

expenses. For information on the credit, see Publication 503, Child

and Dependent Care Expenses.

Specific Records

Contributions This section is an alphabetical list of some items that

require specific records in addition to your basic records. You must keep records to prove the contributions you

make during the year. The kinds of records depend on

Alimony whether the contribution is cash, noncash, or out-of-pocket

expenses. For information on contributions and the rec- If you receive or pay alimony, you should keep a copy of ords you must keep, see Publication 526, Charitable Con- your written separation agreement or the divorce, separate tributions. maintenance, or support decree. If you pay alimony, you

also will need to know your former spouse’s social security

number. For information on alimony, see Publication 504, Credit for the Elderly or the Disabled

Divorced or Separated Individuals.

If you are under age 65, you must have your physician

complete a statement certifying that you were permanently Business Use of Your Home and totally disabled on the date you retired.

You may be able to deduct certain expenses connected You do not have to file this statement with your Form

with the business use of your home. You should keep 1040 or Form 1040A, but you must keep it for your records.

Page 4 Publication 552 (January 2011)
If the Department of Veterans Affairs (VA) certifies that • Date and type of gambling activity,

you are permanently and totally disabled, you can substi- • Name and address or location of the gambling es- tute VA Form 21-0172, Certification of Permanent and tablishment, Total Disability, for the physician’s statement you are required to keep. • Names of other persons present with you at the

gambling establishment, and See Publication 524, Credit for the Elderly or the Disabled, for more information. • Amount you won or lost.

In addition to your diary, you should keep other docu- Education Expenses ments. See the discussion related to gambling losses in

Publication 529, Miscellaneous Deductions, for docu- If you have the records to prove your expenses, you may ments you should keep. be entitled to claim certain tax benefits for your education

expenses. You may qualify to exclude from income items

such as a qualified scholarship, interest on U.S. savings Health Savings Account (HSA) and 

bonds, or reimbursement from your employer. You also Medical Savings Account (MSA) may qualify for certain credits or deductions. You should

keep documents, such as transcripts or course descrip- For each qualified medical expense you pay with a distritions, that show periods of enrollment and canceled bution from your HSA or MSA, you must keep a record of

checks and receipts that verify amounts you spent on the name and address of each person you paid and the

amount and date of the payment. For more information, tuition, books, and other educational expenses.

see Publication 969, Health Savings Accounts and Other For information on qualified education expenses, see Tax-Favored Health Plans. Publication 970, Tax Benefits for Education.

Individual Retirement Arrangements (IRAs) Exemptions

Keep copies of the following forms and records until all If you are claiming an exemption for your spouse or a distributions are made from your IRA(s). dependent (a qualifying child or a qualifying relative), you

must keep records that support the deduction. See the • Form 5498, IRA Contribution Information, or similar

discussion related to exemptions in Publication 501, Ex- statement received for each year showing contribuemptions, Standard Deduction, and Filing Information. tions you made, distributions you received, and the

value of your IRA(s).

Employee Business Expenses • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, InsurIf you have employee business expenses, see Publication ance Contracts, etc., received for each year you

463, Travel, Entertainment, Gift, and Car Expenses, for a received a distribution.

discussion of what records to keep. • Form 8606, Nondeductible IRAs, for each year you

made a nondeductible contribution to your IRA or

Energy Incentives. received distributions from an IRA if you ever made

nondeductible contributions.

If you want to claim one of the tax incentives for the For a worksheet you can use to keep a record of yearly purchase of energy-efficient products, you must keep rec- contributions and distributions, see Publication 590, Indi- ords to prove: vidual Retirement Arrangements (IRAs).

• When and how you acquired the property,

Medical and Dental Expenses • The purchase price of the property, and

• That the property qualified for the credit. In addition to records you keep of regular medical expenses, you should keep records of transportation exThe following documents may show this information. penses that are primarily for and essential to medical care.

You can record these expenses in a diary. You should • Purchase and sales invoices. record gas and oil expenses directly related to that trans-

• Manufacturer’s certification statement. portation. If you do not want to keep records of your actual

expenses, you can keep a log of the miles you drive your • Canceled checks. car for medical purposes and use the standard mileage

rate. You should also keep records of any parking fees,

Gambling Winnings and Losses tolls, taxi fares, and bus fares.

For information on medical expenses and the standard

You must keep an accurate diary of your winnings and mileage rate, see Publication 502, Medical and Dental

losses that includes the: Expenses (Including the Health Coverage Tax Credit).

Publication 552 (January 2011) Page 5
Mortgage Interest Employee’s Daily Record of Tips and Report to Employer,

to record your tips. For information on tips, see Publication

If you paid mortgage interest of $600 or more, you should 531, Reporting Tip Income.

receive Form 1098, Mortgage Interest Statement. Keep

this form and your mortgage statement and loan information in your records. For information on mortgage interest, How Long To Keep Records see Publication 936, Home Mortgage Interest Deduction.

You must keep your records as long as they may be

Moving Expenses needed for the administration of any provision of the Internal Revenue Code. Generally, this means you must keep

You may be able to deduct qualified moving expenses that records that support items shown on your return until the

are not reimbursed. For more information on what ex- period of limitations for that return runs out.

penses qualify and what records you need, see Publication The period of limitations is the period of time in which

521, Moving Expenses. you can amend your return to claim a credit or refund or the

IRS can assess additional tax. Table 3 contains the periods of limitations that apply to income tax returns. Unless Pensions and Annuities otherwise stated, the years refer to the period beginning

after the return was filed. Returns filed before the due date Use the worksheet in your tax return instructions to figure are treated as being filed on the due date. the taxable part of your pension or annuity. Keep a copy of

the completed worksheet until you fully recover your contri- Table 3. Period of Limitations

butions. For information on pensions and annuities, see

Publication 575, Pension and Annuity Income, or Publica- IF you... THEN the

tion 721, Tax Guide to U.S. Civil Service Retirement Bene- period is...

fits. 1 Owe additional tax and 3 years

(2), (3), and (4) do not 

apply to you Taxes

2 Do not report income that 6 years

Form(s) W-2 and Form(s) 1099-R show state income tax you should and it is more 

withheld from your wages and pensions. You should keep than 25% of the gross 

income shown on your a copy of these forms to prove the amount of state with- return holding. If you made estimated state income tax payments,

you need to keep a copy of the form or your check(s). 3 File a fraudulent return No limit

You also need to keep copies of your state income tax 4 Do not file a return No limit

returns. If you received a refund of state income taxes, the 5 File a claim for credit or The later of 3 years or

state may send you Form 1099-G, Certain Government refund after you filed 2 years after tax was

Payments. your return paid.

Keep mortgage statements, tax assessments, or other 6 File a claim for a loss from 7 years

worthless securities documents as records of the real estate and personal

property taxes you paid.

If you deducted actual state and local general sales Property. Keep records relating to property until the pe- taxes instead of using the optional state sales tax tables, riod of limitations expires for the year in which you dispose you must keep your actual receipts showing general sales of the property in a taxable disposition. You must keep taxes paid. these records to figure your basis for computing gain or

loss when you sell or otherwise dispose of the property.

 Sales Tax on Vehicles Generally, if you received property in a nontaxable exchange, your basis in that property is the same as the basis

You may be able to deduct state and local sales and excise of the property you gave up. You must keep the records on

taxes (or certain other taxes or fees in a state without a the old property, as well as the new property, until the

sales tax) paid in 2010 for the purchase of a new motor period of limitations expires for the year in which you

vehicle after February 16, 2009, and before January 1, dispose of the new property in a taxable disposition.

2010. Keep your purchase contract to show much sales

tax you paid. Keeping records for nontax purposes. When your records are no longer needed for tax purposes, do not discard

Tips them until you check to see if they should be kept longer for

other purposes. Your insurance company or creditors may

You must keep a daily record to accurately report your tips require you to keep certain records longer than the IRS

on your return. You can use Form 4070A, Employee’s does.

Daily Record of Tips, which is found in Publication 1244,

Page 6 Publication 552 (January 2011)
for free or a small fee. If an individual’s native language is

How To Get Tax Help not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. For more

You can get help with unresolved tax issues, order free information, see Publication 4134, Low Income Taxpayer

Clinic List. This publication is available at IRS.gov, by publications and forms, ask tax questions, and get informa- calling 1-800-TAX-FORM (1-800-829-3676), or at your lo- tion from the IRS in several ways. By selecting the method cal IRS office. that is best for you, you will have quick and easy access to

tax help. Free tax services. Publication 910, IRS Guide to Free

Contacting your Taxpayer Advocate. The Taxpayer Tax Services, is your guide to IRS services and resources.

Advocate Service (TAS) is an independent organization Learn about free tax information from the IRS, including

within the IRS. We help taxpayers who are experiencing publications, services, and education and assistance programs. The publication also has an index of over 100 economic harm, such as not being able to provide necessi- TeleTax topics (recorded tax information) you can listen to ties like housing, transportation, or food; taxpayers who on the telephone. The majority of the information and are seeking help in resolving tax problems with the IRS; services listed in this publication are available to you free and those who believe that an IRS system or procedure is of charge. If there is a fee associated with a resource or not working as it should. Here are seven things every service, it is listed in the publication. taxpayer should know about TAS:

Accessible versions of IRS published products are • The Taxpayer Advocate Service is your voice at the available on request in a variety of alternative formats for IRS. people with disabilities.

• Our service is free, confidential, and tailored to meet

your needs. Free help with your return. Free help in preparing your

return is available nationwide from IRS-trained volunteers. • You may be eligible for our help if you have tried to The Volunteer Income Tax Assistance (VITA) program is resolve your tax problem through normal IRS chan- designed to help low-income taxpayers and the Tax Coun- nels and have gotten nowhere, or you believe an seling for the Elderly (TCE) program is designed to assist IRS procedure just isn’t working as it should. taxpayers age 60 and older with their tax returns. Many

• We help taxpayers whose problems are causing fi- VITA sites offer free electronic filing and all volunteers will

nancial difficulty or significant cost, including the cost let you know about credits and deductions you may be

of professional representation. This includes busi- entitled to claim. To find the nearest VITA or TCE site, call

nesses as well as individuals. 1-800-829-1040.

As part of the TCE program, AARP offers the Tax-Aide • Our employees know the IRS and how to navigate it. counseling program. To find the nearest AARP Tax-Aide If you qualify for our help, we’ll assign your case to site, call 1-888-227-7669 or visit AARP’s website at an advocate who will listen to your problem, help you www.aarp.org/money/taxaide. understand what needs to be done to resolve it, and For more information on these programs, go to IRS.gov stay with you every step of the way until your prob- and enter keyword “VITA” in the upper right-hand corner. lem is resolved.

Internet. You can access the IRS website at • We have at least one local taxpayer advocate in IRS.gov 24 hours a day, 7 days a week to: 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 • E-file your return. Find out about commercial tax Advocate Service—Your Voice at the IRS, and on preparation and e-file services available free to eligi- our website at www.irs.gov/advocate. You can also ble taxpayers. call our toll-free line at 1-877-777-4778 or TTY/TDD

1-800-829-4059. • Check the status of your 2010 refund. Go to IRS.gov

and click on Where’s My Refund. Wait at least 72 • You can learn about your rights and responsibilities hours after the IRS acknowledges receipt of your as a taxpayer by visiting our online tax toolkit at e-filed return, or 3 to 4 weeks after mailing a paper www.taxtoolkit.irs.gov. You can get updates on hot return. If you filed Form 5405, 8379, or 8839 with tax topics by visiting our YouTube channel at www. your return, wait 14 weeks (11 weeks if you filed youtube.com/tasnta and our Facebook page at www. electronically). Have your 2010 tax return available facebook.com/YourVoiceAtIRS, or by following our so you can provide your social security number, your tweets at www.twitter.com/YourVoiceAtIRS. filing status, and the exact whole dollar amount of

your refund. Low Income Taxpayer Clinics (LITCs). The Low Income Taxpayer Clinic program serves individuals who • Download forms, including talking tax forms, instruchave a problem with the IRS and whose income is below a tions, and publications.

certain level. LITCs are independent from the IRS. Most • Order IRS products online. LITCs can provide representation before the IRS or in

court on audits, tax collection disputes, and other issues • Research your tax questions online.

Publication 552 (January 2011) Page 7
• Search publications online by topic or keyword. • Other refund information. To check the status of a

prior-year refund or amended return refund, call • Use the online Internal Revenue Code, regulations, 1-800-829-1040. or other official guidance.

• View Internal Revenue Bulletins (IRBs) published in Evaluating the quality of our telephone services. To

the last few years. ensure IRS representatives give accurate, courteous, and

professional answers, we use several methods to evaluate • Figure your withholding allowances using the with- the quality of our telephone services. One method is for a holding calculator online at www.irs.gov/individuals. second IRS representative to listen in on or record random

• Determine if Form 6251 must be filed by using our telephone calls. Another is to ask some callers to complete

Alternative Minimum Tax (AMT) Assistant. a short survey at the end of the call.

• Sign up to receive local and national tax news by Walk-in. Many products and services are avail- email. able on a walk-in basis.

• Get information on starting and operating a small

business. • Products. You can walk in to many post offices,

libraries, and IRS offices to pick up certain forms,

instructions, and publications. Some IRS offices, liPhone. Many services are available by phone. braries, 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.

• Ordering forms, instructions, and publications. Call Also, some IRS offices and libraries have the Inter1-800-TAX-FORM (1-800-829-3676) to order cur- nal Revenue Code, regulations, Internal Revenue

rent-year forms, instructions, and publications, and Bulletins, and Cumulative Bulletins available for reprior-year forms and instructions. You should receive search purposes.

your order within 10 days. • Services. You can walk in to your local Taxpayer

• Asking tax questions. Call the IRS with your tax Assistance Center every business day for personal,

questions at 1-800-829-1040. face-to-face tax help. An employee can explain IRS

letters, request adjustments to your tax account, or • Solving problems. You can get face-to-face help help you set up a payment plan. If you need to solving tax problems every business day in IRS Tax- resolve a tax problem, have questions about how the payer Assistance Centers. An employee can explain tax law applies to your individual tax return, or you IRS letters, request adjustments to your account, or are more comfortable talking with someone in per- help you set up a payment plan. Call your local son, visit your local Taxpayer Assistance Center Taxpayer Assistance Center for an appointment. To where you can spread out your records and talk with find the number, go to www.irs.gov/localcontacts or an IRS representative face-to-face. No appointment look in the phone book under United States Govern- is necessary—just walk in. If you prefer, you can call ment, Internal Revenue Service. your local Center and leave a message requesting

• TTY/TDD equipment. If you have access to TTY/ an appointment to resolve a tax account issue. A

TDD equipment, call 1-800-829-4059 to ask tax representative will call you back within 2 business

questions or to order forms and publications. days to schedule an in-person appointment at your

convenience. If you have an ongoing, complex tax • TeleTax topics. Call 1-800-829-4477 to listen to account problem or a special need, such as a disa- pre-recorded messages covering various tax topics. bility, an appointment can be requested. All other

• Refund information. To check the status of your issues will be handled without an appointment. To

2010 refund, call 1-800-829-1954 or 1-800-829-4477 find the number of your local office, go to 

(automated refund information 24 hours a day, 7 www.irs.gov/localcontacts or look in the phone book

days a week). Wait at least 72 hours after the IRS under United States Government, Internal Revenue

acknowledges receipt of your e-filed return, or 3 to 4 Service.

weeks after mailing a paper return. If you filed Form

5405, 8379, or 8839 with your return, wait 14 weeks Mail. You can send your order for forms, instruc-

(11 weeks if you filed electronically). Have your 2010 tions, and publications to the address below. You

tax return available so you can provide your social should receive a response within 10 days after

security number, your filing status, and the exact your request is received.

whole dollar amount of your refund. If you check the

status of your refund and are not given the date it Internal Revenue Service

will be issued, please wait until the next week before 1201 N. Mitsubishi Motorway

checking back. Bloomington, IL 61705-6613

Page 8 Publication 552 (January 2011)
DVD for tax products. You can order Publication • Internal Revenue Bulletins.

1796, IRS Tax Products DVD, and obtain: • Toll-free and email technical support.

• Two releases during the year.

• Current-year forms, instructions, and publications. – The first release will ship the beginning of January

2011. • Prior-year forms, instructions, and publications. – The final release will ship the beginning of March

• Tax Map: an electronic research tool and finding aid. 2011.

• Tax law frequently asked questions. Purchase the DVD from National Technical Information

• Tax Topics from the IRS telephone response sys- Service (NTIS) at www.irs.gov/cdorders for $30 (no hantem. dling fee) or call 1-877-233-6767 toll free to buy the DVD

for $30 (plus a $6 handling fee). • Internal Revenue Code—Title 26 of the U.S. Code.

• Fill-in, print, and save features for most tax forms.

Publication 552 (January 2011) Page 9