Department of the Treasury

Internal Revenue Service

Publication 513

(Rev. November 2003)

Cat. No. 15017P

Tax Information

for Visitors to

the United

States

Get forms and other information

faster and easier by:

Internet • www.irs.gov or FTP • ftp.irs.gov

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

This publication is for visitors to the United States. If you

have income from sources within the United States, you

may have to file a U.S. income tax return even if you are

only visiting this country. For purposes of this publication,

a “visitor to the United States” is a “nonresident alien.”

This publication summarizes the requirements of U.S.

income tax law relating to nonresident aliens and is for

nonresident aliens only.

You are a nonresident alien unless you are either a

U.S. citizen or a resident of the United States. To be a

resident of the United States, you must meet either the

substantial presence test or the green card test.

Substantial presence test. You meet the substantial

presence test if you are physically present in the United

States on at least:

1) 31 days during the current year, and

2) 183 days during the 3-year period that includes the

current year and the 2 years immediately before

that, counting:

a) All the days you were present in the current

year, and

b) 1/3 of the days you were present in the first year

before the current year, and

c) 1/6 of the days you were present in the second

year before the current year.

For more information about the substantial presence

test, see Publication 519, U.S. Tax Guide for Aliens.

Green card test. You meet the green card test if you

are a lawful permanent resident of the United States. You

generally have this status if you have been issued an

alien registration card, also known as a “green card.” You

continue to be a resident under this test unless the status

is taken away from you or is determined to have been

abandoned. For more information about the green card

test, see Publication 519.

Dual-status alien. You can be both a nonresident alien

and a resident of the United States during the same tax

year. This usually occurs in the year you arrive in or

depart from the United States. Aliens who have dual

status should see chapter 6 of Publication 519 for information on filing a return for a dual-status tax year.

Under U.S. immigration law, most visitors who

come to the United States are not allowed to CAUTION work here. You must check with U.S. Citizen-

!

ship and Immigration Services (USCIS) before getting a

job.

Page 2
Comments and suggestions. We welcome your comments about this publication and your suggestions for

future editions.

You can e-mail us at *taxforms@irs.gov. Please put

“Publications Comment” on the subject line.

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

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.

Useful Items

You may want to see:

Publication

❏ 519 U.S. Tax Guide for Aliens

Form

❏ W–4 Employee’s Withholding Allowance

Certificate

❏ W–7 Application for IRS Individual Taxpayer

Identification Number

❏ 1040–C U.S. Departing Alien Income Tax Return

❏ 1040NR U.S. Nonresident Alien Income Tax

Return

❏ 1040NR–EZ U.S. Income Tax Return for Certain

Nonresident Aliens With No Dependents

❏ 1040–ES (NR) U.S. Estimated Tax for

Nonresident Alien Individuals

❏ 2063 U.S. Departing Alien Income Tax Statement

❏ 4868 Application for Automatic Extension of Time

To File U.S. Individual Income Tax Return

Who Must File an

Income Tax Return

If you are a nonresident alien visiting the United States

only for pleasure, receive no income from U.S. sources,

and are not engaged or considered to be engaged in a

trade or business in the United States, you do not have

to file a U.S. income tax return.

Table 1, shown later, can help you determine whether

you have U.S. source income. Also, see What Income Is

Taxed, later.

You must file a U.S. income tax return if you engaged

or were considered to be engaged in a trade or business

in the United States during 2003.

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 You must file a U.S. income tax return even if:

1) Your income did not come from a trade or business

conducted in the United States,

2) You have no income from U.S. sources, or

3) Your income is exempt from U.S. income tax.

Engaged in a trade or business. Whether you are

engaged in a trade or business in the United States

depends on the nature of your activities. If you perform

personal services (work) in the United States at any time

during the tax year, you usually are considered engaged

in a trade or business in the United States.

If you are in doubt whether or not you are engaged in

a trade or business, see Trade or Business in the United

States in chapter 4 of Publication 519.

Others who must file. Even if you are not engaged in

a trade or business in the United States, you must file a

return if you have U.S. income and not enough income

tax was withheld to pay the tax that is due.

You must file a return if you are claiming a refund of

overwithheld or overpaid tax. Also, you must file a return

if you want to claim the benefit of any deductions or

credits. For example, if you do not have a job or trade or

business in the United States, but you do have rental or

royalty income from an interest in U.S. real property, you

may choose to treat that activity as a U.S. trade or

business. To claim a deduction for any allowable expenses related to that business, you must timely file a

true and accurate return.

With certain exceptions, you must file a return when

you take the position that a U.S. tax treaty overrules or

modifies a U.S. tax law. You must provide special information with the return, including a statement of facts

supporting your position. For details, see Reporting

Treaty Benefits Claimed in chapter 9 of Publication 519.

Identification number. You must furnish a taxpayer

identification number on returns, statements, and other

tax-related documents. Generally, this is a social security

number (SSN). If you do not have and are not eligible to

get an SSN, the IRS will issue you an individual taxpayer

identification number (ITIN). An employer identification

number (EIN) is required if you are engaged in a trade or

business as a sole proprietor and have employees or a

qualified retirement plan.

To apply for a social security number, get Form

SS–5, Application for a Social Security Card, from your

local Social Security Administration office or call the SSA

at 1–800–772–1213. To apply for an ITIN, file Form

W–7 with the IRS. To apply for an EIN, file Form SS–4,

Application for Employer Identification Number, with the

IRS. For more information, see Publication 519.

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What Income Is Taxed

A nonresident alien usually is subject to U.S. income tax

only on U.S. source income. See Table 1 for the factors

that determine whether income is from U.S. sources.

Under limited circumstances, certain foreign source income is subject to U.S. tax. See Foreign Income in

chapter 4 of Publication 519.

Taxable income from U.S. sources includes, but is

not limited to, the following.

1) Wages, salaries, commissions, fees, tips, etc., for

services performed in the United States. For exceptions, see Employees of foreign persons, organizations, or offices, and Crew members, later.

2) Interest, with the following exceptions.

a) Interest paid by certain resident aliens or domestic corporations if at least 80% of the

payer’s gross income for the 3 preceding years

was from sources outside the United States.

b) Interest on certain amounts paid by a foreign

branch of a domestic corporation or a domestic

partnership.

c) Interest on deposits with a foreign branch of a

domestic corporation or domestic partnership,

but only if the branch is in the commercial banking business.

3) Dividends, with the following exceptions.

a) Dividends received from a domestic corporation

if the corporation elects to take the Puerto Rico

economic activity credit or the possession tax

credit.

b) Part of the dividends received from certain foreign corporations.

4) Rents and royalties from property located in the

United States or from any interest in that property.

5) Gains, profits, and income from the sale or exchange of inventory in the United States you purchased outside the United States and its

possessions.

6) Gains, profits, and income from the sale or other

disposition of a U.S. real property interest.

A U.S. real property interest is any interest in real

property (including natural deposits) located in the

United States or the Virgin Islands or any interest

(other than solely as a creditor) in certain domestic

corporations holding U.S. real property interests.

For more information, see Publication 519.

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Table 1. Summary of Source Rules for

Income of Nonresident Aliens

Note: For more details about the income

source rules, see chapter 2 of Publication

519.

Factor Determining Item of Income Source

Salaries, wages, other Where services performed

compensation

Business income:

Personal services Where services performed

Sale of inventory— Where sold

purchased

Sale of inventory— Allocation

produced

Interest Residence of payer

Dividends Whether a U.S. or foreign

corporation*

Rents Location of property

Royalties:

Natural resources Location of property

Patents, copyrights, Where property is used

etc.

Sale of real property Location of property

Sale of personal Seller’s tax home (but see

property Personal Property, in

chapter 2 of Publication

519, for exceptions)

Pensions Where services were

performed that earned the

pension

Sale of natural Allocation based on fair

resources market value of product at

export terminal. For more

information, see section

1.863–1(b) of the

regulations

*Exceptions include:

a) Dividends paid by a U.S. corporation are

 foreign source if the corporation elects the Puerto

 Rico economic activity credit or possessions tax

 credit.

b) Part of a dividend paid by a foreign corporation

 is U.S. source if at least 25% of the corporation’s

 gross income is effectively connected with a U.S.

 trade or business for the 3 tax years before the

 year in which the dividends are declared.

Page 6
Employees of foreign persons, organizations, or

offices. Income for personal services performed in the

United States as a nonresident alien is not considered to

be from U.S. sources and is tax exempt if you meet all

three of the following conditions.

1) You perform personal services as an employee of

or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not

engaged in a trade or business in the United

States; or you work for an office or place of business maintained in a foreign country or possession

of the United States by a U.S. corporation, a U.S.

partnership, or a U.S. citizen or resident.

2) You perform these services while you are a nonresident alien temporarily present in the United

States for a period or periods of not more than a

total of 90 days during the tax year.

3) Your pay for these services is not more than

$3,000.

If you do not meet all three conditions, your income from

personal services performed in the United States is U.S.

source income.

Crew members. Compensation for services performed by a nonresident alien in connection with the

individual’s temporary presence in the United States as a

regular crew member of a foreign vessel engaged in

transportation between the United States and a foreign

country or U.S. possession is not U.S. source income

and is exempt from U.S. tax.

What Tax Forms

You May Need

If you are a nonresident alien and you must file an

income tax return, use Form 1040NR, U.S. Nonresident

Alien Income Tax Return, unless you qualify to use Form

1040NR–EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents.

If you have income from which no (or not enough)

U.S. tax is withheld, you also may need to file Form

1040–ES(NR), U.S. Estimated Tax for Nonresident

Alien Individuals.

Before leaving the United States, you may have to file

Form 1040–C, U.S. Departing Alien Income Tax Return

or Form 2063, U.S. Departing Alien Income Tax Statement.

These forms are briefly discussed later. Be sure to get

Publication 519, which is a complete tax guide for aliens.

Income Tax Withholding

If you are an employee, your employer will usually take

income tax out of your wages and pay it to the U.S.

Treasury in your name. This is called withholding. The

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rate of withholding depends on the amount of your income and the information you give your employer on

Form W–4. The amount withheld is credited against the

tax you owe when you file your U.S. tax return.

Household employees. If you work as a household

employee, your employer does not have to withhold

income tax. However, you may agree to voluntary income tax withholding by filing a Form W–4 with your

employer. The agreement goes into effect when your

employer accepts the agreement by beginning the withholding. You or your employer may end the agreement

by letting the other know in writing.

30% flat rate. If you do not work as an employee, any

pay you receive for your services is subject to withholding

at a 30% flat rate. Additionally, income tax must be

withheld at a flat rate of 30% on other types of income

from U.S. sources unless they are connected with the

conduct of a U.S. trade or business, or the rate has been

lowered by tax law or income tax treaty. For example, the

30% flat tax is withheld from the following types of income.

• Interest (other than interest on bank deposits, savings and loan, credit union, or similar accounts,

amounts held by insurance companies under

agreements to pay interest, or certain portfolio debt

obligations).

• Dividends.

• Rents.

• 85% of social security benefits paid to nonresident

aliens.

• Annuities (payments from pensions, trusts, etc.).

• Royalties.

When and Where To File

If you are an employee and you receive wages subject to

U.S. income tax withholding, you must generally file by

the 15th day of the 4th month after your tax year ends. If

you file for the 2003 calendar year, your return is due

April 15, 2004. (If you have not previously established a

tax year other than the calendar year, you must use the

calendar year as your tax year.)

If you did not receive wages subject to U.S. income

tax withholding, you must file by the 15th day of the 6th

month after your tax year ends. For the 2003 calendar

year, file your return by June 15, 2004.

Form 1040NR–EZ or Form 1040NR must be

sent to the following address.

Internal Revenue Service Center

Philadelphia, PA 19255

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If you cannot file your return by the due date, file Form

4868 or use one of the electronic filing options explained

in the Form 4868 instructions. Generally, this will extend

the due date to August 16, 2004, because August 15,

2004, is a Sunday. You must file the extension by the

regular due date of your return.

When to file for deductions and credits. To get the

benefit of any allowable deductions or credits, you must

timely file a true and accurate return. For information on

what is considered timely for this purpose, see chapter 7

in Publication 519.

Penalties. The law imposes penalties for filing your tax

return late or for late payment of any tax due. However, a

penalty is not charged if you can show that there was

reasonable cause for your filing or paying late.

Estimated Tax Payments

You may have income from which no U.S. income tax is

withheld. Or, the amount of tax withheld may not equal

the income tax you estimate you will owe at the end of the

year. If this is true, you may have to pay estimated tax

and file Form 1040–ES(NR). A penalty may be charged

if you underpay your estimated tax by a certain amount.

Generally, you must make estimated tax payments

for 2004 if you expect to owe at least $1,000 in tax and

you expect your withholding and credits to be less than

the smaller of:

1) 90% of the tax to be shown on your 2004 income

tax return, or

2) 100% of the tax shown on your 2003 income tax

return (if your 2003 return covered all 12 months of

the year).

If your adjusted gross income for 2003 was more than

$150,000 ($75,000 if your filing status for 2004 is married

filing separately), substitute 110% for 100% in (2) above

if you are not a farmer or fisherman.

When to pay estimated tax. Generally, you must

make your first payment of estimated tax by the due date

for filing the previous year’s Form 1040NR or Form

1040NR–EZ.

Additional information. For more information refer to

the instructions for Form 1040–ES(NR) and see Estimated Tax Form 1040–ES(NR) in chapter 8 of Publication 519.

Residents of Puerto Rico. If you expect to be a

resident of Puerto Rico during the entire year, use Form

1040–ES or Forma 1040–ES (Espa ̃nol).

Page 9
Departing Aliens and the

Sailing or Departure Permit

Before leaving the United States, you must come to an

IRS office to file Form 1040–C or Form 2063. You must

file these forms to get a certificate of compliance (known

as a sailing permit or departure permit) from the Internal

Revenue Service. However, see Aliens Not Required To

Obtain Sailing or Departure Permits, later.

A certificate of compliance certifies that you

have satisfied the U.S. income tax laws. This is CAUTION not your final tax return.

!

If you are required to file a U.S. income tax return for

the year, file Form 1040NR or Form 1040NR–EZ after

the end of the year. You have to file this form whether or

not you owe more tax or are entitled to a refund of tax

paid. Treat the tax you paid with Form 1040–C as a

credit against the tax on your income tax return.

Aliens Not Required To Obtain Sailing or

Departure Permits

If you are included in one of the following categories, you

do not have to get a sailing or departure permit before

leaving the United States.

If you are in one of these categories and do not have

to get a sailing or departure permit, you must be able to

support your claim for exemption with proper identification or give the authority for the exemption.

Category 1. Representatives of foreign governments

with diplomatic passports, whether accredited to the

United States or other countries, members of their

households, and servants accompanying them.

Category 2. Employees of international organizations

and foreign governments (other than diplomatic representatives covered under category (1)) and members of

their households: 

1) Whose compensation for official services is exempt

from U.S. tax under U.S. tax laws, and

2) Who receive no other income from U.S. sources.

If you are an alien in category (1) or (2) above

who filed the waiver under section 247(b) of the CAUTION Immigration and Nationality Act, you must get a

!

sailing or departure permit. This is true even though you

filed the waiver and your income is exempt from U.S. tax

because of an income tax treaty, consular agreement, or

international agreement.

Category 3. Alien students, industrial trainees, or exchange visitors, including their spouses and children,

who come to the United States on “F–1,” “F–2,” “H–3,”

“H–4,” “J–1,” “J–2,” or “Q” visas only and who receive

Page 10
no income from U.S. sources while in the United States

under those visas other than:

1) Allowances to cover expenses incident to study or

training in the United States, such as expenses for

travel, maintenance, and tuition,

2) The value of any services or food and lodging connected with this study or training,

3) Income from employment authorized under U.S.

immigration laws, or

4) Interest income on deposits that is not effectively

connected with a U.S. trade or business.

Category 4. Alien students, including their spouses

and children, who come to the United States on an

“M–1” or “M–2” visa only and who receive no income

from U.S. sources while in the United States on those

visas, other than:

1) Income from employment authorized under U.S.

immigration laws, or

2) Interest income on deposits that is not effectively

connected with a U.S. trade or business.

Category 5. Certain other aliens temporarily in the

United States who have received no taxable income

during the tax year up to and including the date of

departure or during the preceding tax year. If the IRS has

reason to believe that an alien has received income

subject to tax and that the collection of income tax is

jeopardized by departure, it may then require the alien to

obtain a sailing or departure permit. Aliens covered by

this paragraph are:

1) Alien military trainees who come to the United

States for training under the sponsorship of the

Department of Defense and who leave the United

States on official military travel orders,

2) Alien visitors for business on a “B–1” visa, or on

both a “B–1” visa and a “B–2” visa, who do not

remain in the United States or a U.S. possession

for more than 90 days during the tax year,

3) Alien visitors for pleasure on a “B–2” visa,

4) Aliens in transit through the United States or any of

its possessions on a “C–1” visa, or under a contract, such as a bond agreement between a transportation line and the Attorney General, and

5) Aliens who enter the United States on a

border-crossing identification card or for whom

passports, visas, and border-crossing identification

cards are not required. These aliens must be visitors for pleasure, visitors for business who do not

remain in the United States or a U.S. possession

for more than 90 days during the tax year, or visitors in transit through the United States or any of its

possessions.

Page 11
Category 6. Alien residents of Canada or Mexico who

frequently commute between that country and the United

States for employment, and whose wages are subject to

the withholding of U.S. tax.

When To Get a Sailing or Departure

Permit

You should get your sailing or departure permit at least 2

weeks before you plan to leave the United States. The

clearance, however, may not be issued more than 30

days before you leave. If both you and your spouse are

aliens and are leaving together, both of you must go to

the IRS office.

What Is Needed To Get a Sailing or

Departure Permit

Please be prepared to give your planned date of departure and bring the following records with you if they apply.

1) Your passport and alien registration card or visa.

2) Copies of your U.S. income tax returns filed for the

past 2 years. If you were in the United States for

less than 2 years, bring copies of the income tax

returns you filed for that period.

3) Receipts for income taxes paid on these returns.

4) Receipts, bank records, canceled checks, and

other documents that prove your deductions, business expenses, and dependents claimed on the

returns.

5) A statement from each employer you worked for

this year, showing wages paid and tax withheld

from January 1 of the current year to the date of

departure if you were an employee. If you are

self-employed, you must bring a statement of income and expenses up to the date you plan to

leave.

6) Proof of estimated tax payments for the past year

and this year.

7) Documents showing any gain or loss from the sale

of personal or real property, including capital assets and merchandise.

8) Documents relating to scholarships or fellowship

grants, including verification of the grantor, source,

and purpose of the grant, and date the grant was

made.

9) Documents indicating you qualify for any special

tax treaty benefits claimed.

10) Document verifying your date of departure from the

United States, such as an airline ticket.

11) Document verifying your U.S. taxpayer identification number, such as a social security card.

Page 12
Note. In community property states, a married taxpayer must bring the above-listed documents for their

spouse also. This applies whether or not the spouse

requires a clearance.

How To Get Tax Help

You can get help with unresolved tax issues, order free

publications and forms, ask tax questions, and get more

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.

Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you

should contact your Taxpayer Advocate.

The Taxpayer Advocate independently represents

your interests and concerns within the IRS by protecting

your rights and resolving problems that have not been

fixed through normal channels. While Taxpayer Advocates cannot change the tax law or make a technical tax

decision, they can clear up problems that resulted from

previous contacts and ensure that your case is given a

complete and impartial review.

To contact your Taxpayer Advocate:

• Call the Taxpayer Advocate toll free at

1–877–777–4778.

• Call, write, or fax the Taxpayer Advocate office in

your area.

• Call 1–800–829–4059 if you are a

TTY/TDD user.

• Visit the web site at www.irs.gov/advocate.

For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS.

Free tax services. To find out what services are available, get Publication 910, Guide to Free Tax Services. It

contains a list of free tax publications and an index of tax

topics. It also describes other free tax information services, including tax education and assistance programs

and a list of TeleTax topics.

Internet. You can access the IRS web site 24

hours a day, 7 days a week at www.irs.gov to:

• E-file. Access commercial tax preparation and

e-file services available for free to eligible taxpayers.

• Check the amount of advance child tax credit payments you received in 2003.

• Check the status of your 2003 refund. Click on

“Where’s My Refund” and then on “Go Get My

Refund Status.” Be sure to wait at least 6 weeks

Page 13
from the date you filed your return (3 weeks if you

filed electronically) and have your 2003 tax return

available because you will need to know your filing

status and the exact whole dollar amount of your

refund.

• Download forms, instructions, and publications.

• Order IRS products on-line.

• See answers to frequently asked tax questions.

• Search publications on-line by topic or keyword.

• Figure your withholding allowances using our Form

W-4 calculator.

• Send us comments or request help by e-mail.

• Sign up to receive local and national tax news by

e-mail.

• Get information on starting and operating a small

business.

You can also reach us using File Transfer Protocol at

ftp.irs.gov.

Fax. You can get over 100 of the most requested forms and instructions 24 hours a day,

7 days a week, by fax. Just call 703–368–9694

from your fax machine. Follow the directions from the

prompts. When you order forms, enter the catalog number for the form you need. The items you request will be

faxed to you.

For help with transmission problems, call

703–487–4608.

Long-distance charges may apply.

Phone. Many services are available by phone.

• Ordering forms, instructions, and publications. Call

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

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

Page 14
or account 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. If you would like to check the

status of your 2003 refund, call 1–800–829–4477

for automated refund information and follow the

recorded instructions or call 1–800–829–1954.

Be sure to wait at least 6 weeks from the date you

filed your return (3 weeks if you filed electronically)

and have your 2003 tax return available because

you will need to know your filing status and the

exact whole dollar amount of your refund.

Evaluating the quality of our telephone services. To

ensure that 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 sometimes

listen in on or record 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-ROM 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 to ask tax

questions or get help with a tax problem. An employee can explain IRS letters, request adjustments to your account, or help you set up a

payment plan. You can set up an appointment by

calling your local Center and, at the prompt, leaving a message requesting Everyday Tax Solutions

help. A representative will call you back within 2

business days to schedule an in-person appointment at your convenience. To find the number, go

to www.irs.gov or look in the phone book under

“United States Government, Internal Revenue

Service.”

Page 15
Mail. You can send your order for forms, instructions, and publications to the Distribution

Center nearest to you and receive a response

within 10 workdays after your request is received. Use

the address that applies to your part of the country.

• Western part of U.S.:

Western Area Distribution Center

Rancho Cordova, CA 95743–0001

• Central part of U.S.:

Central Area Distribution Center

P.O. Box 8903

Bloomington, IL 61702–8903

• Eastern part of U.S. and foreign addresses:

Eastern Area Distribution Center

P.O. Box 85074

Richmond, VA 23261–5074

CD-ROM for tax products. You can order IRS

Publication 1796, Federal Tax Products on

CD-ROM, and obtain:

• Current-year forms, instructions, and publications.

• Prior-year forms and instructions.

• Frequently requested tax forms that may be filled

in electronically, printed out for submission, and

saved for recordkeeping.

• Internal Revenue Bulletins.

Buy the CD-ROM from National Technical Information

Service (NTIS) on the Internet at www.irs.gov/cdorders

for $22 (no handling fee) or call 1–877–233–6767 toll

free to buy the CD-ROM for $22 (plus a $5 handling fee).

The first release is available in early January and the final

release is available in late February.

CD-ROM for small businesses. IRS Publication 3207, Small Business Resource Guide, is a

must for every small business owner or any

taxpayer about to start a business. This handy, interactive CD contains all the business tax forms, instructions

and publications needed to successfully manage a business. In addition, the CD provides an abundance of other

helpful information, such as how to prepare a business

plan, finding financing for your business, and much more.

The design of the CD makes finding information easy

and quick and incorporates file formats and browsers

that can be run on virtually any desktop or laptop computer.

It is available in early April. You can get a free copy by

calling 1–800–829–3676 or by visiting the web site at

www.irs.gov/smallbiz.

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