Publication 1045 

Cat. No. 11090W

TAX PROFESSIONALS GUIDE TO FEDERAL TAX PRODUCTS

Get forms and other information faster and easier by:

FAX • 703-368-9694 (from your fax machine)

Department

of the

Treasury

Internal 

Revenue 

Service

Tax Professionals Guide To

2002 Federal Tax Products

Try IRS e-file. Visit www.irs.gov

Internet • www.irs.gov or FTP • ftp.irs.gov
 HELP YOUR CLIENTS JOIN THE 47 MILLION AMERICANS WHO USE 

IRS e-file offers accurate, safe and fast alternatives to filing on paper. There is no better way to file your client’s tax

returns. In Filing Season 2002, over 33 million taxpayers chose a tax practitioner to e-file their returns – an increase of

15% from the previous year. A commonly reported barrier, not having a variety of forms available for 

e-filing, has been further addressed. January 2003, over thirty additional forms have been added, and all Authorized

IRS e-file Providers will be able to file their clients’ Forms 940 and 941 electronically. Ask your software

developer/provider about enabling your tax software program to take advantage of IRS e-file for your business clients. 

Also, Form 1065 e-file is now available! 

Tap Into a Growing Market and become an Authorized IRS e-file Provider. To participate, you’ll need an “IRS e-file

Application Package,” Publication 3112. Applications to become new Authorized IRS e-file Providers may be

submitted each year beginning August 1 through May 31. For assistance or questions with the application process you

may call toll-free, 1-800-691-1894. 

IRS e-file is a valuable addition to your client services: 

Improved Accuracy - IRS e-file software alerts you to errors and allows you to correct them before the 

return is filed. Filing an accurate return decreases the chances of your clients receiving error notices. 

Faster Refunds/Proof of Filing - With IRS e-file, your clients receive their refunds in half the time it 

normally takes to receive a paper check - even faster and safer with Direct Deposit - in as few as 10 days. 

And within 48 hours of filing, the IRS delivers proof to you that your clients’ returns are accepted including

electronic payment in the case of balance due returns!

Expanded Electronic Payment Options - Your clients can e-file and e-pay in a single step, reducing the

chances of errors and assuring them of on-time receipt of the paid return. Electronic funds withdrawal

payments from a checking or savings account are free and can be scheduled for a future date, up to and 

including April 15, 2003. If they prefer, your clients also have an option to pay their income tax by major 

credit card. IRS will not have access to bank account or credit card information. Transmitting the return and

the payment authorization together has proven to virtually eliminate erroneous delinquent returns.

Extensions by Phone - Calling 1-888-796-1074 can get your clients a 4-month extension request with or

without a balance due payment. The system is available February 13, 2003, through April 15, 2003.

One-Stop Filing - Federal/State e-file offers the convenience and economy of filing both returns together. 

Additional reasons for you to consider IRS e-file: 

Reduced Handling Costs - Cost and paper handling will be reduced for you and your staff. Clients can

electronically sign their e-filed returns using a self-selected Personal Identification Number (PIN). The PIN 

is a five-digit number taxpayers create to sign their tax returns. We have NOW Expanded Electronic

Signatures! IRS e-file has expanded the Practitioner PIN to all Authorized IRS e-file Providers. Having

these two electronic signature options eliminates the need to send signature documents to the IRS. No more 

envelopes to address, certified mail expense or last minute trips to the post office.

Improved Marketing Campaign - IRS has a national e-file marketing campaign and provides you with a

free Marketing Tool Kit. These tools are intended to help promote and increase your e-file business.

Delete the Paperwork, Hit SEND - Millions of you already prepare tax returns using computer software. It 

is just a matter of pressing the send button instead of the print button.

What if I Have Questions? - More information can be found on our web site at www.irs.gov. 

Electronic Federal Tax Payment System (EFTPS) offers another way to pay your Federal taxes all year round, 

regardless of how you file your tax returns. It’s free and available to all business and individual taxpayers. In fact, it’s

also recommended for estimated tax payments (Form 1040-ES) and installment agreement payments. For details on 

how to enroll, visit www.EFTPS.gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-945-8400. 
 

Message to Tax Professionals 

As a member of the tax professional community, you play a key role in America's 

tax administration system. The IRS appreciates your continued interest and support 

as it continues its modernization process to better serve you by increasing services, 

reducing taxpayer burden, and insuring fairness in the tax system. 

The following are some of the initiatives undertaken by the IRS to assist you in 

preparing accurate tax returns, interacting electronically with the IRS, and resolving 

post-filing problems and frequently disputed or burdensome tax issues. 

Expanding customer service by dedicating 400 new local telephone numbers for 

taxpayers or practitioners to schedule appointments with the IRS, and hiring 

more Tax Resolution Representatives to assist taxpayers in the filing season. 

Improving the time it takes to issue tax refunds by expanding electronic filing, 

which takes less than 3 weeks, and even less when direct deposit is chosen. 

Making it more convenient to pay your taxes - you will be able to file 

electronically and pay with a credit card, all in a single step. 

Reducing paperwork to ease the burden on small businesses that file corporate 

tax returns, a significant cost-saving move. 

Suspending the requirement for employers to file Schedule F (Form 5500), 

Fringe Benefit Plan Annual Information Return. 

Making IRS letters and notices easier to understand by being more specific and 

improving the instructions. 

The suggestions you have made throughout the IRS modernization efforts have 

been appreciated. Please continue to offer your suggestions for improvements. To 

keep up to date on modernization information, visit the IRS Internet Web Site at 

www.irs.gov where you will find a wealth of information for the tax professional. 
 PREPARERS

 “WHERE TO FILE 2002 TAXES” 

(FOR FORM 1040) 

IF your client lives in . . . 

 and you are filing your and you are filing your 

 client's return AND client’s return AND 

 ARE NOT ARE ENCLOSING A 

 ENCLOSING A PAYMENT, then use 

 PAYMENT, then use this address**... 

 this address... 

 (Note: the first line of the address should be: Internal Revenue Service Center) 

 

Florida, Georgia, Mississippi, Atlanta, GA P.O. Box 105093 

North Carolina, South Carolina, 39901-0002 Atlanta, GA 30348-5093 

West Virginia 

New York (New York City, and Holtsville, NY P.O. Box 1187 

counties of Nassau, Rockland, 00501-0002 Newark, NJ 07101-1187 

Suffolk, and Westchester 

Massachusetts, Michigan, Andover, MA P.O. Box 37002 

Rhode Island, 05501-0002 Hartford, CT 06176-0002 

Maine, New Hampshire, New York, Andover, MA P.O. Box 1214 

(all other counties), Vermont 05501-0002 Charlotte, NC 28201-1214 

Illinois, Indiana, Iowa, Kansas, Kansas City, MO P.O. Box 970011 

Minnesota, Missouri, Nebraska, 64999-0002 St. Louis, MO 63197-0011 

North Dakota, South Dakota, 

Utah, Wisconsin 

Connecticut, Delaware, Philadelphia, PA P.O. Box 80101 

District of Columbia, Maryland, 19255-0002 Cincinnati, OH 45280-0001 

New Jersey Pennsylvania, 

Colorado, Kentucky, Louisiana, Austin, TX P.O. Box 660308 

Montana, New Mexico, Oklahoma, 73301-0002 Dallas, TX 75266-0308 

Texas, Wyoming

Alaska, California, Fresno, CA P.O. Box 7704 

Hawaii, Nevada, Oregon 93888-0002 San Francisco, CA 94120-7704 

Arizona, Idaho, Washington Fresno, CA P.O. Box 60840 

93888-0002 Los Angeles, CA 90060-0840 

Alabama, Arkansas, Ohio, Memphis, TN P.O. Box 105017 

Tennessee, Virginia 37501-0002 Atlanta, GA 30348-5017 

All APO and FPO addresses, American 

Samoa, nonpermanent residents of Guam 

or the Virgin Islands*, Puerto Rico (or if Philadelphia, PA P.O. Box 80111 

excluding foreign income under 19255-0215 Cincinnati, OH 45280-0011 

section 933), a foreign country: U.S. 

citizens and those filing Form 2555, 2555-EZ, 

or 4563 

* Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent 

residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802 

**The addresses listed in this column are different from the addresses listed on the back of the tax booklets. You must use the addresses in this 

column if you are a preparer

Note for Form 1040A and 1040EZ returns: 

If you are filing a client’s Form 1040A or 1040EZ and are enclosing a payment, you will also use the addresses shown in the last column 

above. 

If you are filing a client’s Form 1040A and are not enclosing a payment, you will use the addresses shown in the middle column except the 

+4 ZIP code extension will be –0015 instead of –0002 (the Philadelphia +4 ZIP code extension remains –0215). 

If you are filing a client’s Form 1040EZ and are not enclosing a payment, you will use the addresses shown in the middle column except the 

+4 ZIP code extension will be –0014 instead of –0002 (the Philadelphia +4 ZIP code extension remains –0215). 
The Service publishes various tax guides to assist

America’s taxpayers in understanding and meeting

their tax responsibilities. The two most frequently

requested guides listed below can be ordered from the

Superintendent of Documents, U.S. Government

Printing Office at http://bookstore.gpo.gov/irs

or by using the enclosed order blank.

Tax Guides — Individual and Business

Publication 1132,

Reproducible Federal Tax Forms

 and Instructions (see page 9)

 2 volume set — $54.00

Publication 1194,

Taxpayer Information Publications (see page 9)

 2 volume set — $61.00

Publication 1194B,

Business Taxpayer Information Publications

 (see page 9)

 2 volume set — $63.00

Reference Products —

Forms, Publications, and Instructions

The Service’s home page at www.irs.gov is the most

comprehensive source of current year tax forms,

publications, and instructions. The products below are

electronic and paper sources of compiled forms,

instructions, and publications that can be ordered

using information in this publication.

Publication 1796,

Federal Tax Products on CD-ROM 

 (see page 11)

 2 releases — $22.00 (plus $5.00 handling fee)

Package X,

Reference Copies of Federal Tax Forms

and Instructions (see page 7)

2 volume set — NO charge

Visit the Tax Professional Page on ir

Visit the Tax Professionals page on the IRS D

at www.irs.gov for the latest news of interest 

professionals. Just click on “Tax Professionals

“Contents” on the left-hand side of the irs.go

page. There you’ll find:

● Announcements about upcoming events of 

to tax professionals; and

● Drafts of most major tax forms before they 

officially released;

● The latest information and tools for veteran 

newly authorized IRS e-file providers;

● Information on income tax issues, state law

opinions, and links to related government s

tools used to communicate product and filing 

information to our partners in the tax professi

community.

their clients. This guide identifies the tax materials

available to tax professionals for the upcoming filing

season and how, when, and where they can be

acquired. It also covers employer forms, prior year

products, and how to obtain free and for sale products

and electronic information.

If you are a new participant in the program

must submit a paper Form 3975, Tax Profess

Annual Mailing List Application and Order Bla

nearest IRS Area Distribution Center as listed 

form. Form 3975 can be found in this publica

downloaded at www.irs.gov. Package X recip

who do not submit (either electronically or via 

Form 3975 will be removed from the Program 

no longer receive Package X. Form 3975 sho

submitted by only one representative for each 

Tax professionals interested in a compilation 

most frequently requested business and indiv

forms and instructions can order Package X

electronically at www.irs.gov/bus_info/tax_p

(Only current participants can use this method 

using their account number shown on the ma

of Publication 1045.)

Forms and Instructions (Package X)

● All the latest on services available to help y

your clients.
Order up to five copies free on-line by accessing

www.irs.gov/smallbiz or call 1-800-829-3676.

Free Promotional Materials and EITC

Guidelines

Package X 

1-800-829-3676

Ask for the tax professional’s gate.

Electronic Products

703-487-4608

IRS On-Line Ordering (Package X):

www.irs.gov/bus_info/tax_pro/tprax

For Ordering Products On-Line

Package X Availability

If we receive your order for Package X by No

2002, you will receive Volume 1 in December 

Volume 2 in January. All orders received after

November 1, 2002, will be processed on a w

basis. Volume 1 weekly shipments are sched

start on November 26, 2002, and Volume 2, o

December 30, 2002. These dates may chan

late tax law changes. Please allow approxim

10 days for delivery based on the date your o

received.

Who Do You Call —

For Product Service and Suppo

For technical support with Publication 1796, 

Internet sites, or TaxFax Services.

For GPO Sale Products

202-512-1800

For assistance with Publications 17, 334, 113

1194B, or other products ordered from the

Superintendent of Documents.

To help us assist you better, current partici

please have your account number ready. You

number appears above your name on the add

label on the back of this publication.

GPO On-Line Ordering (Other Tax Products

http://bookstore.gpo.gov/irs

NTIS On-Line Ordering (Publication 1796):

www.irs.gov/cdorders

Find out the latest on the Earned Income Tax Credit.

Order your free 2003 EITC Tax Professional Guide (for

use in preparing tax year 2002 returns). You will obtain

useful information on due diligence requirements, the

major changes to the EITC tax law for tax year 2002,

answers to frequently asked questions, and more. Also

inside the guide, you will find out how to order free

EITC promotional materials such as posters and

brochures to display in your office or provide to your

clients. Call 1-800-829-3676 and ask for Publication

3107, EITC Tax Professional Guide. Or you may

download the guide at www.irs.gov. At the IRS, we

are committed to providing you with the tools you

need to prepare accurate and complete EITC tax

returns for your clients.

organized around the life cycle of a business. It

includes how to prepare a business plan, financing and

valuable business information from a variety of

government agencies, non-profit organizations and

educational institutions.

Virtual Small Business Workshop CD-ROM

The Virtual Small Business Workshop CD ROM,

Publication 3700, was designed as an alternative to

face-to-face workshops for self-employed, small

business owners and start-up businesses.

It features experienced Internal Revenue Service

instructors discussing six general business topics. In

addition, there is a question and answer session after

each presentation. The CD-ROM incorporates audio,

video, Power Point presentations and contains a

feedback mechanism to email comments.

Order a free copy by accessing

www.irs.gov/smallbiz or call 1-800-829-3676.
Section D—Complete this section if name and address are different from the mailing label, or you a

Applicant. Please indicate your postal mailing address.

Section C—Number of Tax Profess

your firm.

First name

Last name

Firm/Company

Street address

City or

town

State or

Province

ZIP code

(left justified)

Foreign

Country

Section E—Job Code Check appropriate category that best describes your principal occupation or business. (Check 

4 CPA

1 Association 5 Accountant 7 Preparer of tax returns

2 Attorney

3 Banker

6 Enrolled agent

Section D only.

9 Other

Cat. No. 41235N

8 Electronic filer “only”

Account Number

Apt. or Suite #

Mail your Form 3975 to the 

IRS Area Distribution Cente

Western part of the U.S. Western Area Distrib

Rancho Cordova, CA 

Central part of the U.S.

Central Area Distribu

P.O. Box 8909

Bloomington, IL 6170

Eastern part of the U.S.

and foreign addresses:

Eastern Area Distribu

P.O. Box 27322

Richmond, VA 23261

Quantity Catalog

Number

10232I Volume 1

Package X

Limit: 1 copy per Tax Professional in firm/company.

TO ORDER: Indicate the quantity needed in the box

provided. If ordering more than 20 copies, please order in

increments of 5.

Section F— Request for Package X, Volumes 1 and 2

Title

Foreign

Zip Code

63514Z Volume 2

Reference Copies of Federal

Tax Forms and Instructions

Form 
Privacy Act and Paperwork Reduction Act Notice. — The

Privacy Act and the Paperwork Reduction Act require that

when we ask you for information, we must first tell you our

legal right to ask for the information, why we are asking for it,

and how it will be used. We must tell you what could happen

if we do not receive it and whether your response is

voluntary, required to obtain a benefit, or mandatory under

the law.

The time needed to complete Form 3975 will vary 

on individual circumstances. The estimated averag

minutes.

If you have comments concerning the accuracy of 

estimate or suggestions for making this form simp

would be happy to hear from you. You can write to

the Practice of Attorneys, Certified Public Accountants,

Enrolled Agents, Enrolled Actuaries, and Appraisers before

the IRS; IRS Notice 90-20, 1990-1 C.B. 328; Rev. Proc.

95-95, 1995-2 C.B. 457, IRS Sections 6060, 6109, 6662,

6694, 6695, and 7216; and related income tax regulations.

DO NOT send order blanks to this address. See th

this form, Form 3332, and the NTIS order form for 

mailing addresses.

Tax Forms Committee

Western Area Distribution Center

Rancho Cordova, CA 95743-0001

Ordering Federal Tax Forms and Official IRS Publications

from the Superintendent of Documents

High usage IRS Federal tax forms and official publications are available for sale from 

the Superintendent of Documents, U.S. Government Printing Office. To order, use the 

appropriate Superintendent of Documents Order Form (Form 3332). Orders, 

including payment, should be mailed to: Superintendent of Documents

PO Box 371954

Pittsburgh PA 15250–7954

Payment may be made by check or money order payable to Superintendent of Documents, or by

VISA, MasterCard, Discover/NOVUS, American Express or SOD Deposit Account.

Orders by VISA, MasterCard, Discover/NOVUS, American Express or SOD Deposit Account may

also be made by phone toll free 866 512–1800, DC Area 202 512–1800, by fax 202 512–2250, 

and online at <http://bookstore.gpo.gov/irs>. Federal Express delivery available for phone orders

only after February 1, 2003. 

U.S. Government Bookstores, located across the country, also accept orders. Check local phone

listings for the location of the bookstore nearest to you.

Forms

High usage Federal tax forms are sold in packages of 100 only.

Publications

Publication 17 Your Federal Income Tax (For Individuals) can help you prepare 

your tax return by taking you through each part of the tax return.

Publication 334 Tax Guide for Small Business for Individuals Who Use 

Schedule C or C–EZ in doing their returns.

Publication 583 Starting a Business and Keeping Tax Records explains 

information for business taxpayers.

Publication 1132 Reproducible Federal Tax Forms and Instructions contains frequently requested

forms, instructions, tax tables and other important 

tax materials. Printed on high quality paper and punched to fit 

a three-ring binder.

Publication 1194 Taxpayer Information Publications contains IRS publications 

most frequently requested by individuals.

Publication 1194 B Business Taxpayer Information Publications contains IRS publications most

frequently requested by businesses.

International Orders

A 40 percent surcharge of the domestic price is added on all items shipped to a foreign address.

International orders must be accompanied by payment in U.S. dollars, either in the form of a check drawn

on a bank located in the U.S. or Canada, as a UNESCO coupon, or International Postal Money Order

payable to Superintendent of Documents.

Special offer! Save $5 when you order the Federal Tax Forms CD-ROM 

(Pub. 1796) via the Web. Go to bookstore.gpo.gov/irs and pay only $22 for your CD-ROM.

Low price includes regular shipping and handling.
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TECHNICAL SPECIFICATIONS: Format: Datafile-CD-ROM. The datafile is on one disk. The 2002 Federal Tax Products CD-ROM can be used with Windows 95,

98, ME, NT, 2000, XP (Pentium class processors) and Macintosh systems (Power Mac, Apple System Software version 8.6 or later) and requires 32 MB RAM

and 115 MB of available hard disk space. Software is provided to view, search, and fill-in forms. Some forms on the CD-ROM are intended as information only

and may not be submitted as an official IRS form (e.g., Forms 1099, W-2, and W-3). Additionally, this CD-ROM does not support electronic filing.

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