IRS Guide to 

Tax Services 

Free

Filing Options 

Publications 

Information 

Resources 

Seminars and Webinars 

Tax Year 2014 

IRS.gov
 

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IRS Guide to 

Free Tax Services, 

TAX YEAR 2014 

The 2014 tax season is here, and Publication 910 is your guide to free 

tax services. The IRS provides tools, information and services to help 

you meet your tax obligations. Many of these resources are available 

for free. 

There is a wealth of information in English, Spanish, and a variety 

of other languages online. At IRS.gov you will find tax information for 

individuals, businesses, and charities as well as resources for tax 

professionals. You can download all IRS forms and publications— 

including this one—from the website. Learn about digital resources 

at the IRS Multimedia Center and the IRS New Media page. The IRS 

is also on YouTube. Watch our videos in English, Spanish, and ASL 

at www.youtube.com/irsvideos. Do you have an iPhone or Android 

device? The IRS now has an app, IRS2Go, you can download for free. 

Thank you for taking the time to learn about your responsibilities 

as a taxpayer. Visit IRS.gov for more information. 

THE IRS MISSION 

“Provide America’s taxpayers 

top-quality service by helping 

them understand and meet 

their tax responsibilities and 

enforce the law with integrity 

and fairness to all.” 

CONTENTS 

Free Products and Services ......................... ......... 2


Free Education and Assistance Programs ............... 6


Prepare and e-File Your Taxes for Free .................... 9


Free IRS Resources ............................................12


TeleTax Topic Menu .............................................14


Calling the IRS ...................................................16


IRS Telephone Numbers ......................................17


Tax Resources for Small Businesses 

and Tax-Exempt Organizations .............................18 

Educational Opportunities for Charities 

and Non-Profits .......................................................... 19 

Tax Publications ......................................................... 20


IRS.gov
 

GUIDE TO FREE TAX SERVICES | TAX YEAR 2014 | www.IRS.gov 
 

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Free Products and Services
 

The Internal Revenue Service produces and 

provides publications, forms, and other tax 

material and information to help taxpayers meet 

their tax responsibilities. Materials are available 

at IRS.gov, by telephone or mail, at most local 

IRS offices and other community locations. 

IRS.GOV 

IRS.gov is the best place to get help and 

information. The website includes many 

resources including information on electronic 

filing (e-file) and payment options for individuals 

and businesses. 

In addition, you will find information about the 

latest tax law changes, specific tax information 

for individuals and businesses, tax forms, 

instructions and publications, where to file 

addresses, information on tax refunds, subscription services, and much more. There are 

also special tools like “Where’s My Refund?,” 

the “Interactive Tax Assistant (ITA),” the “IRS Tax 

Map,” the “Tax Trails” and the “IRS Withholding 

Calculator.” IRS.gov is available 24 hours a day, 

7 days a week. 

For taxpayers whose native language is not 

English, we have the following resources 

available. Taxpayers can find information on 

IRS.gov in the following languages: 

Spanish 

Chinese 

Vietnamese 

Korean 

Russian 

TAX PRODUCTS 

All of the forms and publications you may need 

are on IRS.gov where you can download or 

print what you need. Otherwise you can: 

Go to IRS.gov/orderforms to place an order and 

have forms mailed to you. 

Call 1-800-829-3676 to order current-year 

forms, instructions, publications, and prior-year 

forms and instructions (limited to 5 years). 

Some tax products are also available at our 

Taxpayer Assistance Centers and some 

community paravailability of tax materials at 

their locations. 

ACCESSIBLE IRS TAX PRODUCTS 

Most IRS tax products are available in 

alternative formats such as Braille, large 

print, HTML, ASCI text, and accessible 

PDF forms. Visit the IRS Accessibility page 

at www.irs.gov/accessibility for the list of 

accessible forms, instructions, publications, 

and other products available for download. If 

you cannot find the product you are looking for 

on our website, please call our forms ordering 

number at 800-829-3676. 

IRS2GO 

IRS2Go is a smartphone application that lets 

you interact with the IRS using your mobile 

device. This mobile application gives you a 

convenient way of checking your federal refund 

status and getting easy-to-understand tax tips. 

IRS2Go reflects IRS’ commitment to help you 

get the information you need—whenever you 

need it, wherever you are. If you have an iPhone 

or Android device, you can download the free 

IRS2Go app. 

E-NEWS SUBSCRIPTION SERVICES 

Free e-News subscription services are available 

at IRS.gov — click on “News,” then “e-News 

Subscriptions.” You can subscribe to any of the 

electronic subscriptions listed there. 

IRS Guidewire: Guidewire subscribers are 

notified by email when the IRS issues advance 

copies of tax guidance such as Announcements, Notices, Revenue Procedures, Revenue 

Rulings, and Regulations. 

e-News for Tax Professionals: IRS e-News 

for Tax Professionals provides the latest national 

news for the tax professional community and 

links to resources on IRS.gov. 

IRS Newswire: Subscribe to IRS Newswire 

to get news releases by email from the IRS 

National Media Relations Office. 

IRS Tax Tips: Subscribe to Tax Tips to get 

tax information via email from the IRS daily 

during the tax-filing season and periodically 

the rest of the year. 

Employee Plans News: This newsletter is 

2 GUIDE TO FREE TAX SERVICES | TAX YEAR 2014 | www.IRS.gov 
GUIDE TO FREE TAX SERVICES |TAX YEAR 2014 |www.IRS.gov 

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geared to retirement plan professionals, 

providing them with information about current 

developments and upcoming events within the 

retirement plans area. 

Retirement News for Employers: This quarterly 

newsletter, targeted toward business owners, 

provides information about establishing and 

maintaining retirement plans. 

Tax Stats Dispatch Mailing List: Get 

announcements covering the most recent 

tax statistics. 

e-News for Small Businesses: This is a source 

of updates, reminders, and other information 

for small business owners and self-employed 

individuals. 

e-News for Payroll Professionals: This 

subscription service pinpoints issues of 

importance to payroll professionals who aid 

business clients with their taxes. 

ITG News: Published by the office of Indian 

Tribal Governments, the ITG News provides 

information about current developments and 

upcoming events of interest to all tribal governments. 

Tax Exempt Bond Community News: Receive 

email updates and alerts from the IRS about 

developments in the tax law and regulations 

applicable to tax-exempt bonds, updates to our 

website, and other information. 

FSLG Newsletter: Issued periodically, the 

FSLG newsletter from the Federal, State and 

Local Governments office of the Tax Exempt 

and Government Entities Operating Division, 

focuses on employment tax, information 

reporting, and other federal tax issues affecting 

government entities. 

QuickAlerts: QuickAlerts is a free, 24/7 

online service that disseminates mass e-file 

messages, within seconds, to all subscribed 

individual and business e-file software developers, transmitters and Authorized IRS e-file 

Providers. 

EO Update—eNews for Charities and 

Nonprofits: This update is for tax professionals 

and representatives of tax-exempt organizations who want email updates and alerts from 

the IRS about developments in exempt organizations tax law and regulations, upcoming IRS 

training, events, and more. 

THE TAXPAYER ADVOCATE SERVICE IS 

HERE TO HELP YOU 

What is the Taxpayer Advocate Service? The 

Taxpayer Advocate Service (TAS) is an 

independent organization within the Internal 

Revenue Service that helps taxpayers and 

protects taxpayer rights. Our job is to ensure 

that every taxpayer is treated fairly and that you 

know and understand your rights under the 

Taxpayer Bill of Rights. 

What can TAS do for you? We can help you 

resolve problems that you can’t resolve with the 

IRS. And our service is free. If you qualify for our 

assistance, you will be assigned to one 

advocate who will work with you throughout the 

process and will do everything possible to 

resolve your issue. TAS can help you if: 

l Your problem is causing financial difficulty for 

you, your family, or your business. 

l You face (or your business is facing) an 

immediate threat of adverse action. 

l You’ve tried repeatedly to contact the IRS but 

no one has responded, or the IRS hasn’t 

responded by the date promised. 

How can you reach us? We have offices in 

every state, the District of Columbia, and Puerto 

Rico. Your local advocate’s number is in your 

local directory and at taxpayeradvocate.irs.gov. 

You can also call us at 877-777-4778. 

How can you learn about your taxpayer 

rights? The Taxpayer Bill of Rights describes 

ten basic rights that all taxpayers have when 

dealing with the IRS. Our Tax Toolkit at taxpayeradvocate.irs.gov can help you understand 

what these rights mean to you and how they 

apply. These are your rights. Know them. Use 

them. 

NOTE 

To protect your privacy, 

the email addresses you 

furnish will only be used 

to provide the subscriptions you request and to 

make improvements to 

this service. Your email 

addresses will not be 

sold, used, or shared for 

any other purpose or with 

any other party. 

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How else does the Taxpayer Advocate 

Service help taxpayers? TAS works to resolve 

large-scale problems that affect many taxpayers. If you know of one of these broad issues, 

please report it to us at irs.gov/sams. 

Low Income Taxpayer Clinics 

Low Income Taxpayer Clinics (LITCs) are 

independent from the IRS. Some serve individuals whose income is below a certain level and 

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 provide information about 

taxpayer rights and responsibilities in different 

languages for individuals who speak English as 

a second language. To get more information or 

find a clinic near you, check the LITC page at 

irs.gov/litc or IRS Publication 4134, Low 

Income Taxpayer Clinic List. You can also get 

this publication at your local IRS office or by 

calling 800-829-3676. 

THE OFFICE OF APPEALS, 

The Office of Appeals provides an administrative forum for resolving tax disputes between 

taxpayers and the IRS. We work with you to 

informally settle tax disputes in an effort to 

avoid a formal court hearing. It is our job to 

make an independent review of your case file 

and consider positions taken by both you and 

the government, and we strive to resolve 

disputes fairly and impartially to both parties. 

Most often, tax disputes arise from the examination of tax returns or attempts to collect 

unpaid liabilities. 

Our Appeals website, www.irs.gov/appeals, 

offers the following information to assist you: 

l Is Appeals the place for you? 

l		Are you ready to request an Appeals 

conference or hearing? 

l Preparing a request for Appeals 

l What can you expect from Appeals? 

l		Online videos and podcasts of the 

Appeals process 

PRIVACY POLICY AND COMPLIANCE, 

Privacy Policy and Compliance ensures that the 

personally identifiable information you provide 

to the IRS is protected. We review IRS information systems regularly to certify that they collect 

only the information the agency needs to do its 

job or to respond to your requests for service. 

We want taxpayers to remain confident in our 

ability to protect personal information. You can 

be sure that the personal and tax information 

you give the IRS is safe and that it is used only 

for the purposes of tax administration. 

Privacy Policy and Compliance is here to help you 

with privacy concerns. We can be reached at: 

Director, Office of Privacy, Governmental 

Liaison and Disclosure 

Internal Revenue Service 

Room 7050 OS:P 

1111 Constitution Ave. NW 

Washington, DC 20224 

REQUESTING IRS RECORDS UNDER 

THE FREEDOM OF INFORMATION ACT, 

The Freedom of Information Act (FOIA), 

5U.S.C.§552, provides public access to agency 

records unless protected from disclosure by 

one of the FOIA’s nine exemptions or three 

exclusions. The FOIA applies to records created 

by federal agencies and does not cover records 

held by Congress, the courts, or state and local 

government agencies. 

The Internal Revenue Service complies with 

the FOIA by: 

l Maintaining publicly available materials 

on the Internet in the IRS Electronic 

Reading Room, 

l Staffing the IRS Freedom of Information 

Reading Room at 1111 Constitution Avenue, 

NW, Washington, DC 20224 (call 202-317­

4997), and 

l Responding to written requests for agency 

records not available in the Reading Room. 

While many FOIA requests are processed 

without charge to the requester, some may 

be subject to fees for duplication and, in 

some cases, for the time expended searching 

for and reviewing records. 

Additional information relating to fees 

and other FOIA access questions may 

be found at www.irs.gov, search “foia.” 
GUIDE TO FREE TAX SERVICES |TAX YEAR 2013 |www.IRS.gov 5 

Social media! 

The IRS uses social media tools to share the latest information 

on tax changes, initiatives, products and services, including: 

YouTube, 

The IRS has video channels that provide short, informative 

videos on various tax-related topics in English, Spanish and 

American Sign Language (ASL). 

Twitter, 

IRS tweets include various tax-related announcements, 

news for tax professionals and job opportunities. 

Podcasts, 

The IRS creates audio files for use as podcasts. 

Each of these short audio recordings provides useful 

information on a tax-related topic. 

IRS Return Preparer Facebook, 

The IRS engages with the return preparer audience 

to share relevant information. 

Tumblr, 

The IRS shares strategically focused information 

on this micro blog site. 

Get connected. 

Visit the IRS New Media Web page at 

www.irs.gov/socialmedia to learn more. 
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Free Education and
 

Assistance Programs
 

The IRS has programs that offer free assistance 

with tax return preparation and tax counseling 

through volunteers trained and certified in 

tax law by the IRS. 

VOLUNTEER INCOME TAX 

ASSISTANCE (VITA) 

The VITA program offers free tax help to people 

with low-to-moderate incomes including the 

elderly, persons with disabilities and those 

having limited English proficiency who cannot 

afford paid professional assistance. Volunteers 

trained in tax law help prepare basic tax returns 

at VITA sites generally located in community 

and neighborhood centers, libraries, schools, 

shopping malls and other convenient locations. 

Many locations also offer free electronic filing. 

Volunteers include college and high school 

students, law students, members of professional business and accounting organizations, 

and retirement, religious, military, and community groups. 

Volunteers have many opportunities to 

take part in various VITA program activities 

including: 

l Preparing tax returns 

l Screening taxpayers 

l Recruiting volunteers 

l Conducting quality reviews 

l Assisting with computers 

l Interpreting languages 

l Helping taxpayers prepare 

their own returns 

l Managing a VITA site 

l Coordinating publicity 

For more information about the VITA program, or to find the locations, dates and 

hours of the nearest site, go to www.irs.gov 

or call the IRS at 800-906-9887. 

If you wish to become a VITA volunteer, the 

IRS provides VITA training material. Training 

is conducted at times and locations convenient 

for volunteers. Generally, these sessions are 

offered December through January each 

year. To learn more, complete and email 

Form 14310, VITA/TCE Volunteer Sign Up, 

to TaxVolunteer@irs.gov. 

TAX COUNSELING FOR SENIORS 

The Tax Counseling for the Elderly program 

offers free tax help for all taxpayers, particularly 

those who are 60 years of age and older, 

specializing in questions about pensions and 

retirement-related issues unique to seniors.

 Volunteers who provide tax counseling are 

often retired individuals associated with 

nonprofit organizations that receive grants from 

the IRS. Grant funds are used to reimburse 

volunteers for out-of-pocket expenses including 

transportation, meals and other expenses they 

incurred providing tax counseling assistance at 

locations convenient to the taxpayers. 

For more information on the TCE program 

or to find the locations, dates and hours of 

the nearest TCE site, call the IRS toll-free 

at 800-906-9887. 

As part of the IRS-sponsored TCE program, 

the AARP Foundation offers an AARP Tax-Aide 

assistance and preparation program at 

approximately 7,000 sites nationwide during 

the filing season. Trained with IRS materials 

and certified by an IRS examination, AARP 

Tax-Aide volunteer counselors can help with 

most tax circumstances faced by low and 

moderate-income taxpayers age 60 and older. 

Younger taxpayers are helped as counselor 

time permits. 

To find an AARP Tax-Aide volunteer site in 

your community, call 888-227-7669, or access 

the Internet site locator at www.aarp.org 

and type “taxaide” in the search. 
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GUIDE TO FREE TAX SERVICES |TAX YEAR 2013 |www.IRS.gov 7 

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LOW INCOME TAXPAYER CLINICS 

Low Income Taxpayer Clinics (LITCs) are 

independent from the IRS. Some 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 

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, check the LITC page at 

www.irs.gov, search “litc” (www.irs.gov/litc) 

or see IRS Publication 4134, Low Income 

Taxpayer Clinic List. You can also get this 

publication at your local IRS office or by 

calling 800-829-3676. 

TAX INFORMATION FOR STUDENTS 

Check out the educational website called 

“Understanding Taxes” on IRS.gov. It is divided 

into two content areas—the Hows of Taxes and 

the Whys of Taxes. Understanding Taxes is 

designed to teach middle school, high school 

and community college students, and the general 

public about their federal tax rights and responsibilities and the economics and history on which 

our tax system is based. To find this site, search 

“Understanding Taxes” on IRS.gov. 

l Tax tutorials in English and Spanish will guide 

students through the basics of tax preparation, 

introducing them to the concept of filing their 

tax returns electronically. The "How" section has 

fact sheets, lesson plans, assessments, teacher 

and student pages, tax tutorials, simulations 

and real-life examples of how and why taxes 

affect and influence our daily lives. 

l A teacher’s page (in English only) includes 

detailed lesson plans featuring both Web-based 

and downloadable print (PDF) material, along 

with interactive students’ activities, student 

assessments, and PowerPoint presentations. 

ONLINE TAX TOOLKIT 

Know your rights! Get information on how to 

resolve your problems from our online toolkit. 

The Taxpayer Advocate Service (TAS), your voice 

at the IRS, has designed this site for individuals, 

businesses, and tax professionals alike. Go to 

www.TaxpayerAdvocate.irs.gov for: 

l Basic tax information and videos 

l Information about tax credits 

l Small business resources 

l Tips on choosing a tax preparer 

l Ways to prevent identity theft 

l Updates on preparer regulation 

l Information in Spanish as well as English 

l Links to the Taxpayer Advocacy Panel— 

help improve the IRS! 

NEW FOR TAX YEAR 2014 

Almost every person needs do something new 

related to health insurance coverage when you 

file your return. You will need to report that 

everyone on your return had health insurance 

coverage all year, or qualifies for an exemption 

from coverage or make a shared responsibility 

payment when you file your return in 2015. If 

you purchased health insurance coverage 

through the Health Insurance Marketplace, you 

will need to file a return to claim a Premium Tax 

Credit or reconcile any advanced payments of 

Premium Tax Credit paid directly to your 

provider during the year. You or your tax 

professional should consider preparing and 

filing your tax return electronically. Using tax 

preparation software is the easiest way to file a 

complete and accurate tax return. The IRS has a 

variety of electronic filing options that include 

free volunteer assistance, IRS Free File, 

commercial software and professional 

assistance. More information about filing 

options is available at www.irs.gov/Filing. 

Visit IRS.gov for other highlights and updates. 
8 GUIDE TO FREE TAX SERVICES |TAX YEAR 2014 |www.IRS.gov 

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PRACTITIONER EDUCATION 

This program offers training to people who 

prepare tax returns and counsel taxpayers 

for a fee. Classes are held at many state 

bureaus of revenue, colleges, universities 

and professional accounting groups. Representatives delivering tax practitioner institutes 

inform participants about tax law changes and 

work with participants to improve the quality 

of returns by reducing errors. Search for 

“practitioner institutes” on IRS.gov. And for 

educational opportunities online or by phone, 

search “webinars” on IRS.gov. 

IRS NATIONWIDE TAX FORUMS 

The IRS Nationwide Tax Forums provide a 

one-stop-shop experience for tax practitioners 

seeking continuing education credits. Network 

with industry peers and IRS subject matter 

experts—and visit the exhibits to see the latest 

in tax technology. 

Can’t make the IRS Nationwide Tax Forum 

in a city near you? You can still view many of 

the seminars at the IRS Nationwide Tax Forums 

Online. Create an account and add the seminars you missed for a low fee. Don’t need 

continuing education credits? Audit the seminar 

for free. Return as often as you want, or print 

the presentation to go through the course at 

your own pace. 

Search for “Tax Forums” on IRS.gov. 

IRS TAX PROFESSIONALS WEB PAGE 

From basic tools to the latest news and events, 

the Tax Professionals page is the place to begin 

for any tax professional looking for the latest 

information. Use the page to learn about your 

obligations as a tax professional, including 

PTIN sign-up. 

You can also sign up for e-Services, register for 

the IRS Nationwide Tax Forums, watch videos 

designed for tax professionals and stay current 

on IRS codes, regulations and guidance. 

Go to www.irs.gov/for-Tax-Pros to begin. 

IRS CAREERS, 

Visit www.jobs.irs.gov to find out why 

you should be working for the IRS! 

Everyone from students to experienced 

professionals will find information on 

a wide range of jobs that match their 

skills and interests, including seasonal 

positions. Hear what it’s like to take on 

meaningful work and make a difference 

—watch real IRS employees tell you 

about a day in the life on the job. 

Also, be sure to look for links to 

information about IRS jobs and 

announcements on Facebook and 

Twitter. 

www.jobs.irs.gov, 

Get everything you need to start your 

IRS career at www.jobs.irs.gov. 
GUIDE TO FREE TAX SERVICES |TAX YEAR 2014 |www.IRS.gov 9 

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Prepare and e-File
 

Your Taxes for Free
 

FREE FILE 

Join the nearly 40 million Americans who have 

taken the free way with Free File. This privatepublic partnership makes brand-name tax 

software products available for free. You can 

prepare and e-file your federal return for free 

by going to IRS.gov. 

Here’s how it works: From the IRS.gov 

home page, click the Free File logo or go 

to www.irs.gov/freefile. Then you can either 

review the companies or use the online tool. 

This tool, which we recommend, lets you put 

in a little information about yourself and it will 

find those software products for which you are 

eligible. Each software provider sets its own 

eligibility requirements, but if you make less 

than $60,000, you will find a product that 

meets your situation. 

Once you select the software, it does all 

the work. It asks questions; you provide the 

answers. The software automatically prepares 

your return. You don’t have to worry about what 

version of the Form 1040 to use; the software 

will take care of it. It does the math for you. 

The software can help you find tax credits or 

deductions you are due. 

If you’ve never used tax preparation software 

before, Free File can offer you an easy introduction. Many Free File companies also offer free 

or paid state tax preparation and e-filing 

services. 

For taxpayers living abroad, a limited number of 

companies provide software that can accommodate foreign addresses. To determine which 

will work best for you, select Pick a Free File 

Company from the www.irs.gov/freefile site. 

FREE FILE FILLABLE FORMS 

If you’re comfortable preparing your own tax 

return, there‘s Free File Fillable Forms. This free 

option, also available only through IRS.gov, is 

the electronic version of 

IRS paper forms. You complete the appropriate 

form yourself. There’s no software assistance. 

Anyone can use Free File Fillable Forms. 

There are no eligibility requirements or income 

limitations. However, it doesn’t support state tax 

returns. If you traditionally have used a paper 

tax form, give Free File Fillable Forms 

a try. Go to www.irs.gov/freefile. 

Free File: It’s fast. It’s safe. It’s free. 

USE IRS E-FILE 

You’ve completed your federal return, either 

through Free File, commercial software or a 

paid preparer. Now what? There’s no need to 

mail your tax return, simply file it electronically 

and join the 122 million taxpayers who e-filed 

last year. 

If you owe, you can file early and, using 

the electronic funds withdrawal (direct debit) 

payment option, schedule your payment 

for withdrawal on or before the due date of 

the return/form for which you are paying. You 

select if you want your payment debited from 

your savings or checking account. Another 

electronic payment option is debit or credit 

card. If paying via an electronic payment 

option, a voucher is not needed. For more 

information on electronic payment options visit 

www.irs.gov/e-pay. You can also pay by check 

or money order. Please include a voucher if 

paying by check or money order. 

An e-filed return has an extremely low error rate 

which means you are less likely to hear from the 

IRS or less likely to have your refund delayed. 

Within 48 hours of e-filing your return, you’ll 
10 GUIDE TO FREE TAX SERVICES |TAX YEAR 2014 |www.IRS.gov 

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receive an acknowledgement from the IRS via 

email that your return was either accepted or 

rejected. If your return is rejected, the receipt 

email will explain what errors were made so you 

can make corrections and resubmit it. 

IRS e-file is safe. Since the IRS began 

offering e-file in 1986, one billion individual tax 

returns have been safely and securely received 

and processed electronically. Every e-file provider, 

either tax preparer or software company, uses 

the latest in encryption technology. 

If you use a paid preparer, a new law requires 

some paid preparers to e-file returns they 

prepare. Your preparer may make you aware of 

this requirement and the options available to 

you. You can locate an Authorized IRS e-file 

Provider in your neighborhood by going to 

www.irs.gov/efile. So, don’t be left out. Ask your 

preparer to e-file your tax return. And find out 

why e-file is now the norm, not the exception. 

SIGNING AN ELECTRONIC RETURN 

IRS requires that you sign your e-filed return 

with an electronic signature. Before you can 

sign the return, you must be authenticated. As 

part of the authentication process, you’ll need 

to provide your prior year Adjusted Gross 

Income or the Self Select PIN used to sign your 

prior year return. This information is used in the 

authentication process. If your prior year AGI or 

Prior Year PIN is unavailable, you may request 

an Electronic Filing PIN (EFP). This PIN is IRS 

generated and may only be used for the current 

filing season. You can use the EFP in lieu of the 

prior year information as another authenticator. 

You may request an Electronic Filing PIN via 

the Internet at www.irs.gov or toll free number 

866-704-7388. 

Benefits.gov (www.Benefits.gov) is 

the official benefits website of the U.S. 

Government, providing all citizens with 

information and eligibility prescreening 

services for more than 1,000 government 

assistance programs on behalf of its 

17 federal partner agencies. Benefits.gov 

covers a variety of categories, including 

tax assistance programs ranging from 

child and dependent care to disadvantaged businesses. 

Once on the site, you can complete a 

prescreening questionnaire to receive a 

list of benefit programs that you may be 

eligible for. 

Getting started is free and easy. 

Step 1: Go to www.Benefits.gov/irs, 

Step 2: Click the “Start Benefit Finder” 

button and begin answering questions in 

the Benefit Finder. 

Benefits.gov
GUIDE TO FREE TAX SERVICES |TAX YEAR 2014 |www.IRS.gov 11 

 

 

ELECTRONIC FEDERAL TAX PAYMENT 

SYSTEM (EFTPS) 

Businesses and individual taxpayers can enroll 

in EFTPS and make secure federal tax payments for free. Use EFTPS to make a payment, 

cancel a payment and review your payment 

history. EFTPS is easy to navigate and secure. 

See Publication 966, Electronic Federal Tax 

Payment System – A Guide to Getting 

Started. 

Online Payment Agreement Application: You 

can avoid unnecessary penalties and interest 

by paying your taxes in full and on time. This 

application will allow you or your authorized 

representative (Power of Attorney) to apply for 

an installment agreement if you cannot pay your 

taxes in full. With the needed information, you 

can complete the application in about 30 

minutes, and get immediate approval. 

Making a Tax Payment: Paying electronically is 

the most convenient and secure way to make 

tax payments. You can make electronic 

payments online, by phone, or from a mobile 

device. Paying electronically is safe and secure. 

The IRS uses the latest encryption technology 

and does not store banking information. 

Electronic payment methods are easy and 

secure and much quicker than mailing in a 

check or money order. Electronic payment 

options are available on the IRS payments 

page. 

Direct Pay: Use IRS Direct Pay for free to make 

payments on your individual tax bill or estimated tax payment directly from your checking or 

savings account. In just five easy steps you’ll 

receive instant confirmation that your payment 

has been submitted. 

Electronic Funds Withdrawal (EFW): When 

you use Free File, commercial software or a 

paid preparer, to e-file your federal tax return, at 

the same time you can use EFW to make your 

payment(s). http://www.irs.gov/irspup/uac/ 

Pay-Taxes-by-Electronic-Funds-Withdrawal 

CAN’T PAY NOW? 

Offer in Compromise: An offer in compromise 

allows you to settle your tax debt for less than 

the full amount you owe. It may be a legitimate 

option if you can’t pay your full tax liability, or 

doing so creates a financial hardship. Use the 

Offer in Compromise Pre-qualifier tool 

application to confirm your eligibility. 

We consider your unique set of facts and
 

circumstances.
 

l Ability to pay
 

l Income;
 

l Expenses
 

l Asset equity.
 

We generally approve an offer in compromise
 

when the amount offered represents the most
 

we can expect to collect within a reasonable
 

period of time. Explore all other payment
 

options before submitting an offer in compromise.
 

Submitting an application does not ensure that
 

the IRS will accept your offer. It begins a
 

process of evaluation and verification by the
 

IRS, taking into consideration any special
 

circumstances that might affect your ability to
 

pay.
 

For more information see Form 656-B, Offer in 

Compromise Booklet. 

Click the payments tab on the IRS.gov homepage for all payment options 

www.IRS.gov/payments 
12 GUIDE TO FREE TAX SERVICES |TAX YEAR 2014 |www.IRS.gov 

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Free IRS Resources
 

COPIES OR TRANSCRIPTS OF 

PRIOR YEAR TAX RETURNS 

You have easy and convenient options for 

requesting copies of your tax return information 

from the IRS: 

l Go to www.IRS.gov and enter “Order a 

Transcript” in the Search box. 

l Call the transcript toll-free line: 800-908-9946 

l Mail in Form 4506-T (available on IRS.gov)

Requesting Documents 

In addition to ordering tax return or account 

transcripts by phone, you may obtain transcripts, 

Form W-2 information, verification of non-filing or 

a record of account by mailing or faxing Form 

4506-T, Request for Transcript of Tax Return. 

(see instructions on Form 4506-T.) If you only 

need Tax Return Transcripts, use Form 4506T-EZ, 

Short Form Request for Individual Tax Return 

Transcript (see instructions on Form 4506T-EZ). 

If you need photocopies of your tax return, use 

Form 4506, Request for Copy of Tax Return. This 

form must be mailed with payment to the appropriate address in the instructions. You can even 

direct the documents to a third party. 

Form 4506 is available by calling 800-908-9946 

or by downloading from www.irs.gov. See the 

form instructions for delivery timeframes. 

Tax Return Transcript 

Tax return transcripts are free of charge and 

generally are used to validate income and tax 

filing status for mortgage applications, student 

and small business loan applications, and during 

tax preparation. To receive a free transcript: 

l Visit IRS.gov and click on “Get Transcript of 

Your Tax Records” under “Tools,” or 

l Use Form 4506-T or 4506-T-EZ 

l Call us at 800-908-9946 

If you need a copy of your actual tax return, use 

Form 4506. There is a fee for each return requested. If your main home, principle place of business 

or tax records are located in a federally declared 

disaster area, this fee will be waived. 

Tax Account Transcript 

Tax account transcripts contain information on 

the financial status of the account, such as 

payments made on the account, penalty 

assessments, and adjustments made by you 

or the IRS after the return was filed. Return 

information is limited to items such as tax 

liability and estimated tax payments. Account 

transcripts are available for most returns and 

are provided free of charge. 

Record of Account Transcript 

A record of account transcript includes a 

combination of line items from the originally 

filed return (1040 series only) and later adjustments made by either you or the IRS after the 

return was filed. Record of account transcripts 

are available for the current and three prior tax 

years and are provided free of charge. 

Photocopies of Tax Returns 

When you need a copy of a tax return because 

a transcript doesn’t meet your needs, the IRS 

can provide one for a fee of $50 for each tax 

year requested. You should wait at least six 

weeks after filing a current return before 

requesting copies. Copies are generally 

available for returns filed in the current year 

and the past six years. Tax forms filed more 

than six years ago may not be available for 

making photocopies. However, records of 

account transcripts are generally still available 

for these periods. Certified photocopies for 

court or administrative proceedings are also 

available on request. 

Wage and Income Transcript 

A wage and income transcript includes data 

from Forms: W-2, 1099 series, 1098 series, or 

5498 series. State or local information is not 

included with the W-2 information. IRS may be 

able to provide wage and income transcript 

information for up to 

10 years. Information for the current year is 

generally not available until the year after it is 

filed with the IRS. For example, W-2 information 

for 2013, filed in 2014, will not be available 

until 2015. Wage and Income transcripts are 

provided free of charge. 
GUIDE TO FREE TAX SERVICES |TAX YEAR 2014 |www.IRS.gov 13 

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AN INSTALLMENT PLAN 

TO PAY YOUR TAXES 

Paying your taxes on time and in full eliminates 

costly late payment penalties and interest. If you 

can’t pay in full, keep penalties and interest to a 

minimum by paying as much as possible with 

your return and the balance as quickly as possible. For information on how to make a payment, 

visit IRS.gov/payments, contact the IRS at 

800-829-1040, or follow the instructions on your 

IRS bill. 

If you can’t pay right away, an installment 

payment plan may be an option. Remember, 

penalties and interest will continue to grow while 

you’re making payments and paying by credit 

card or borrowing will cost you less in most 

cases. Individuals who owe $50,000 or less can 

request an installment agreement online by 

visiting IRS.gov. Look under “tools” or enter 

“installment plan” in the search box. You don’t 

need to wait for a bill to apply online for a 

payment plan. If you owe more than $50,000 or 

prefer to request a payment plan in writing, you 

can fill out IRS Form 9465, Installment Agreement 

Request. Send in Form 9465 with 

your return or in response to your IRS bill. If you 

prefer an installment plan where payments are 

made directly from your bank account, request 

a direct debit installment agreement. 

The IRS charges a fee for setting up installment 

plans. The fee is less for direct debit installment 

plans. The fee will be deducted from your 

payments. Direct debit also means no monthly 

reminder notices from the IRS and no writing and 

mailing your monthly check. 

IF YOU RECEIVE AN AUDIT NOTICE 

An IRS audit is a review or examination of an 

organization’s or individual’s accounts and 

financial information. The purpose of an audit is 

to ensure that information is being reported 

correctly according to the tax laws, and to verify 

the amount of tax reported is accurate. Selecting 

a tax return for audit doesn’t always suggest that 

an error has been made. Returns are selected 

using a variety of methods. 

If you’re notified of an audit—either by mail 

or by telephone with a confirmation letter to 

follow—you’ll want to review these resources: 

l		A comprehensive page on www.irs.gov 

(Search: IRS Audits) 

l		The video series, Your Guide to an IRS Audit, 

which follows three taxpayers through the steps 

of an audit. The true-to-life scenarios illustrate 

key points and answer important questions 

about the audit process in 10 short lessons. 

Watch it in any order at any time to learn all you 

need to know about working with the IRS 

during an audit. 

l		Publication 556, Examination of Returns, 

Appeal Rights and Claims for Refund. 

CHECK THE STATUS OF YOUR REFUND 

Check the status of your 2014 refund. Refund
 

information will generally be available within 24
 

hours after the IRS receives your e-filed return,
 

or 4 weeks after you mail your paper return.
 

Go to IRS.gov and search for “refund.”
 

Have a copy of your tax return handy. You’ll need
 

to provide:
 

l Your Social Security number (or Individual 

Taxpayer Identification Number), 

l Your filing status, and 

l The exact whole dollar amount of your refund. 

If you don’t have Internet access, call 800­

829-1954 or 800-829-4477 for automated refund 

information 24 hours a day, 7 days a week. 

TRACK YOUR FORM 1040X ONLINE 

It takes up to three weeks for an amended return 

to show up on your account. You can generally 

expect your amended return to be processed up 

to 12 weeks from the date we receive it. You can 

check the processing status of your amended 

return for this year and up to three prior years by 

going to IRS.gov and clicking on “Where’s My 

Amended Return?” Have a copy of your amended return handy and the following information: 

l Your Social Security number (or Individual 

Taxpayer Identification Number), 

l Your Date of Birth, and 

l Your Zip Code 

If you don’t have Internet access, call 866-464­

2050 for the status of your amended return. The 

automated telephone application is available 24 
 

 

IRS TELETAX, 

14 GUIDE TO FREE TAX SERVICES |TAX YEAR 2013 |www.IRS.gov 

RECORDED INFORMATION BY PHONE 800-829-4477, 

Recorded tax information and refund information are available 24 hours a day, 7 days a week through this touch-tone phone service. 

For a directory of topics, listen to topic 123. Use option 2 then select as many topics as you like during the call. Have paper and pencil 

ready to take notes. For refund information, have a copy of your current tax return (Form 1040, 1040A or 1040EZ), your Social Security 

number or the first SSN that appears on a jointly filed tax return, your filing status from the front of your tax return and the exact whole 

dollar amount of your refund. 

TOPIC MENU NUMBERS, 

Call 800-829-4477. When prompted, 

enter the three digit number for the 

tax topic you want to hear. 

IRS Help Available, 

101, IRS Services – Volunteer Tax 

Assistance and Outreach 

Programs and Identity Theft 

102, Tax Assistance for Individuals with 

Disabilities 

103, Tax Help for Small Businesses 

and the Self-Employed, 

104, Taxpayer Advocate Service – 

Your Voice at the IRS, 

105, Armed Forces Tax Information, 

107, Tax Relief in Disaster Situations, 

IRS Procedures, 

151, Your Appeal Rights, 

152, Refund Information, 

153, What to Do If You Haven’t Filed 

Your Tax Return, 

154, Form W-2 and Form 1099-R (What 

to Do if Incorrect or Not Received), 

155, Forms and Publications – 

How to Order, 

156, Copy or Transcript of Your Tax 

Return - How to Get One 

157, Change Your Address – 

How to Notify the IRS, 

158, Ensuring Proper Credit of Payments, 

159, Prior Year(s) Form W-2 

(How to Get a Copy), 

Collection, 

201, The Balance Due Collection Process, 

202, Tax Payment Options, 

203, Refund Offsets for Unpaid Child 

Support, Certain Federal and State 

Debts, and Unemployment 

Compensation Debts, 

204, Offers in Compromise, 

205, Innocent Spouse Relief 

(Including Separation of Liability 

And Equitable Relief), 

206, Dishonored Payments, 

Alternative Filing Methods

253, Substitute Tax Forms,
 

254, How to Choose a Tax Return Preparer,
 

255, Self-Select Pin Signature Method
 

,
 

General Information, 

301, When, How,and Where to File, 

303, Checklist of Common Errors 

When Preparing Your Tax Return, 

304, Extensions of Time to File 

Your Tax Return, 

305, Recordkeeping, 

306, Penalty for Underpayment 

of Estimated Tax, 

307, Backup Withholding, 

308, Amended Returns, 

309, Roth IRA Contributions, 

310, Coverdell Education 

Savings Account, 

311, Power of Attorney Information, 

312, Disclosure Authorizations, 

313, Qualified Tuition Programs (QTPs), 

Which Forms to File, 

352, Which Form – 1040, 1040A, 

or 1040EZ, 

356, Decedents, 

Types of Income, 

401, Wages and Salaries, 

403, Interest Received, 

404, Dividends, 

407, Business Income, 

409, Capital Gains and Losses, 

410, Pensions and Annuities, 

411, Pensions – The General Rule 

and the Simplified Method, 

412, Lump-sum Distributions, 

413, Rollovers from Retirement Plans, 

414, Rental Income and Expenses, 

415, Renting Residential and Vacation 

Property, 

416, Farming and Fishing Income, 

417, Earnings for Clergy, 

418, Unemployment Compensation, 

419, Gambling Income and Losses, 

420, Bartering Income, 

421, Scholarships, Fellowship Grants and 

other Grants 

423, Social Security and Equivalent 

Railroad Retirement Benefits, 

424, 401(k) Plans, 

425, Passive Activities – Losses 

and Credits, 

427, Stock Options, 

429, Traders in Securities 

(Information for Form 1040 Filers), 

430, Receipt of Stock in a Demutualization, 

431, Canceled Debt – Is it Income or Not? 

432	 Form 1099-A (Acquisition or 

abandonment of secured property) and 

Form 1099-C (cancellation of debt) 
GUIDE TO FREE TAX SERVICES |TAX YEAR 2013 |www.IRS.gov 15 

 

 

 

 

 

 

800-829-4477 plus 3-digit code
 

Adjustments to Income, 

451, Individual Retirement Arrangements 

(IRAs), 

452, Alimony Paid, 

453, Bad Debt Deduction, 

455, Moving Expenses, 

456, Student Loan Interest Deduction, 

457, Tuition and Fees Deduction, 

458, Educator Expense Deduction, 

Itemized Deductions, 

501, Should I Itemize?, 

502, Medical and Dental Expenses, 

503, Deductible Taxes, 

504, Home Mortgage Points, 

505, Interest Expense, 

506, Charitable Contributions, 

508, Miscellaneous Expenses, 

509, Business Use of Home, 

510, Business Use of Car, 

511, Business Travel Expenses, 

512, Business Entertainment Expenses, 

513, Educational Expenses, 

514, Employee Business Expenses, 

515, Casualty, Disaster, and Theft Losses 

(Including Federally Declared 

Disaster Areas), 

Tax Computation, 

551, Standard Deduction, 

552, Tax and Credits Figured by the IRS, 

553, Tax on a Child’s Investment Income, 

(Kiddie Tax) 

554, Self-Employment Tax, 

556, Alternative Minimum Tax, 

557, Additional Tax on Early Distributions 

from Traditional and Roth IRAs, 

558, Additional Tax On Early Distributions 

from Retirement Plans, Other 

Than IRAs, 

559	 Net Investment Income Tax 

560	 Additional Medicare Tax 

561 Individual Shared Responsibility 

Provision 

Tax Credits,
 

601, Earned Income Credit (EIC),
 

602, Child and Dependent Care Credit,
 

607, Adoption Credit and Adoption
 

Assistance Programs 

608, Excess Social Security and , 

RRTA Tax Withheld 

610, Retirement Savings 

Contributions Credit, 

611, Repayment of the First-time 

Homebuyer Credit, 

612 The Premium Tax Credit 

IRS Notices,
 

651, Notices – What to Do,
 

652, Notice of Underreported Income
 

– CP 2000, 

653, IRS Notices and Bills, Penalties 

and Interest Charges, 

Basis of Assets, Depreciation, 


and Sale of Assets,
 

701, Sale of Your Home,
 

703, Basis of Assets,
 

704, Depreciation,
 

705, Installment Sales,
 

Employer Tax Information, 

751, Social Security and Medicare 

Withholding Rates, 

752, Forms W-2 and W-3,Where, When 

and How to File 

753, Form W-4, Employee’s 

Withholding Allowance Certificate, 

755, Employer Identification Number 

(EIN) – How to Apply, 

756, Employment Taxes for 

Household Employees, 

757, Form 941 and 944, 

Deposit Requirements, 

758, Form 941, Employer’s Quarterly 

Federal Tax Return and Form 944, 

Employer’s Annual Federal Tax Return, 

Employer Tax Information, 

759, Form 940 – Employer’s Annual Federal 

Unemployment (FUTA) Tax Return – 

Filing and Deposit Requirements , 

760 	Reporting and Deposit Requirements 

for Agricultural Employers 

761, Tips – Withholding and Reporting, 

762, Independent Contractor vs. Employee, 

763, The Affordable Care Act, 

Electronic Media Filers – 1099 Series 

and Related Information Returns, 

801, Who Must File Information Returns 

Electronically, 

802, Applications, Forms, and Information, 

803, Waivers and Extensions, 

804, Test Files and Combined Federal 

and State Filing, 

805, Electronic Filing of Information 

Returns, 

Tax Information for U.S. Resident Aliens 

and Citizens Living Abroad, 

851, Resident and Nonresident Aliens, 

856, Foreign Tax Credit, 

857, Individual Taxpayer Identification 

Number (ITIN), 

858, Alien Tax Clearance, 

Tax Information for 

Residents of Puerto Rico, 

901, Is a Person With Income from 

Puerto Rico Required to 

File a U.S. Income Tax Return?, 

902, Credits and Deductions for 

Taxpayers With Puerto Rican 

Source Income Exempt 

from U.S. Tax, 

903, Federal Employment Tax in 

Puerto Rico, 

904, Tax Assistance for Residents of 

Puerto Rico , 
16 GUIDE TO FREE TAX SERVICES |TAX YEAR 2014 |www.IRS.gov

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Calling the IRS
 

BEFORE YOU CALL THE IRS 

We’ll be able to provide you with more accurate 

and complete answers to your tax questions if 

you have the following information available: the 

tax form, schedule, or notice to which your 

question relates; the facts about your particular 

situation; and the name of any IRS publication 

or other source of information that you used to 

look for the answer. 

To protect and maintain your individual account 

security or to access one of our automated 

telephone services, you may be asked for: 

l Your Social Security number 

l Your date of birth 

l		Your IRS Personal Identification Number 

(PIN) if you have one 

l Refund amount and filing status 

l		The caller ID number shown at the top 

of your most recent notice 

l The numbers in your street address 

l Your zip code 

Tax professionals contacting the IRS will 

also be asked questions to ensure that their 

client’s account security is protected. 

If you’re asking for an installment agreement to 

pay your tax, you’ll be asked for the 

highest amount you can pay each month 

and the date on which you can pay it. 

’

DO YOU NEED TAX 

HELP OR ANSWERS 

TO YOUR TAX 

QUESTIONS? 

GO TO IRS.GOV... 

where you ll find a variety of 

resources that you can use 

anytime, anywhere. Try our 

interactive tools, find answers, 

and download the forms and 

publications you need. 

Publication 5133-A (2-2013) Catalog Number 66163U 

Department of the Treasury Internal Revenue Service www.irs.gov 

24/7 

Answers to your tax questions, 

online tools and assistants, 

IRS tax forms and publications 

are available 24 hours a day, 

7 days a week through the 

IRS website, IRS.gov 
GUIDE TO FREE TAX SERVICES |TAX YEAR 2013 |www.IRS.gov 17 

IRS Telephone Numbers, 

 

TOLL-FREE SERVICE, 

IRS Toll-free Tax Assistance, ................. 800-829-1040,
 

(English and Spanish),
 

Our normal hours of operation are Monday through Friday 7:00 a.m.
 

to 7:00 p.m. local time. Puerto Rico’s hours will be 8:00 a.m. to 8:00
 

p.m. local time. (Alaska and Hawaii should follow Pacific Time.) 

IRS Business and Specialty Tax Line, .......... 800-829-4933,
 

(English and Spanish),
 

Specialized help for businesses and other non-individual tax issues.
 

Order Tax Forms and Publications, . . . . . . . . . . . . 800-829-3676, 

IRS TE/GE Customer Accounts Services, . . . . . . . 877-829-5500, 

You may direct your technical and procedural questions concerning 

charities, retirement plans and other non-profit organizations to IRS 

Tax Exempt and Government Entities Customer Account Services. 

IRS Refund Hotline, ........................ 800-829-1954,
 

For refund information, have a copy of your current tax return, your 

Social Security number, filing status from the front of your return, 

and the exact whole dollar amount of your refund. 

TTY/TDD Telephone Service, ................. 800-829-4059,
 

Available for the deaf and hearing-impaired who have access to a 

teletypewriter/telecommunications device for the deaf (TTY/TDD). 

Note: This number is answered only by TTY/TDD equipment. 

IRS Transcript Order Line, ................... 800-908-9946,
 

Follow the voice prompts to order a tax return transcript or 

tax account transcript. You will need your SSN or IRS ITIN, 

date of birth, street address and Zip Code or Postal Code. 

Taxpayer Assistance Centers, 

IRS Taxpayer Assistance Centers (TAC ) are your source for 

personal tax help when you believe your tax issue cannot be 

handled online or by phone and you want face-to-face tax 

assistance. Taxpayer Assistance Centers are closed for all 

federal holidays. 

Before visiting, check www.irs.gov/localcontacts for local 

phone number, hours of operation and services provided, 

as they can vary by location and day of the week. 

Tax Help for US Taxpayers Residing in Canada, 

(not toll-free), .............................. 267-941-1000, 

IRS Taxpayer Advocate, ..................... 877-777-4778,
 

Community Based Outlet Program, . . . . . . . . . . . . 800-829-2765, 

Information Reporting Program, .............. 866-455-7438,
 

A centralized call site to aid in reporting IRS information returns— 

whether filed by paper, electronically, or magnetically. 

Identity Protection Specialized Unit, . . . . . . . . . . . 800-908-4490, 

The hotline provides telephone assistance for individuals who 

believe they may be a victim of Identify Theft with no known Tax 

Administration Impact or with a current identity theft related tax 

issue which has not been resolved. 

Monday through Friday, 7:00 a.m. to 7:00 p.m. your local time 

(Alaska and Hawaii follow Pacific Time.) 

INTERNATIONAL SERVICE, 

IRS will answer your tax questions and help with account problems. 

Telephone assistance is available Monday through Friday from 

6:00 a.m. until 11:00 p.m. Eastern time (non-toll-free numbers). 

Taxpayers calling from outside
 

the United States, . . . . . . . . . . . . . . . . . . . . . . . . . . 267-941-1000,


 FAX: 267-941-1055, 

OVERSEAS OFFICES, 

You can phone, write, or visit one of our overseas offices.
 

Just be sure to have a copy of last year’s tax return, your wage and
 

income statements, and your other tax records with you.
 

Frankfurt, Germany, 49-69-7535-3823 

FAX: 49-69-7535-3803, 

London, England, . . . . . . . . . . . . . . . . . . . . . . . . 44-207-894-0477 

FAX: 44-207-495-4224, 

Paris, France, ........................... 33-1-4312-2555, 

FAX: 33-1-4312-2303,, 

Taxpayers residing overseas with technical account questions 

(not toll-free), .......................... FAX: 267-941-1055, 

Or write: 

Internal Revenue Service, 

International Section, 

Philadelphia, PA 19255-0725, 
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Tax Resources for Small Businesses 

and Tax-Exempt Organizations 

EDUCATIONAL OPPORTUNITIES 

FOR SMALL BUSINESSES 

It’s all online for your convenience—and it’s 

FREE. Visit www.IRS.gov/smallbiz and type 

Online Learning into the Search box to: 

l Take Small Business Taxes: The Virtual 

Workshop to learn about your federal tax 

responsibilities. By the way, you will learn that 

you can take care of many of your business tax 

responsibilities electronically. It’s quick, easy 

and secure. 

Ask your tax preparer about business e-file. 

Learn more about it yourself at IRS.gov. 

l Watch videos and get answers. Choose 

“IRS Video Portal” to find archived webinars 

and video clips on tax topics affecting you. 

The video portal includes a series of eight 

video topics, Owe Taxes? Understanding IRS 

Collection Efforts, to help you understand 

paying your taxes and responding to IRS bills. 

The topics are independent so you can view 

the ones that best fit your situation. 

Small business owners may also be interested 

in other webinars. Go to IRS.gov and search 

“webinars” for details. 

l Find the online Small Business Tax Calendar 

with important due dates and other helpful 

hints. The tax calendar can be downloaded or 

imported into other calendars you use. There’s 

also an option to install the CalendarConnector 

and access important tax dates for small 

businesses right from your desktop, even when 

you’re offline.	 

RETIREMENT PLANS 

Small business owners can learn more 

about the right retirement plan for them 

and their employees. Already have a plan? 

Keep it compliant with the help of IRS resources 

for choosing a retirement plan, maintaining it 

and correcting plan errors.

Learn more at at www.irs.gov/retirement. Enter 

“Small Business Retirement Plan Resources” in 

the search box. 

SSA/IRS REPORTER 

The SSA/IRS Reporter is a quarterly online

newsletter that keeps employers and others 

who handle payroll up to date on changes to 

taxes and employee wage obligations. This 

newsletter is produced jointly by the Social 

Security Administration and the IRS in English 

and Spanish. Download a copy of the newsletter from IRS.gov. Just search: “Reporter.” 

APPLY FOR AN EIN ONLINE 

(EMPLOYER IDENTIFICATION NUMBER) 

No need to file a Form SS-4! We ask you 

the questions and you give us the answers. 

After all validations are done you’ll get your 

EIN immediately upon completion. 

You can then download, save, and print 

your EIN confirmation notice. 

Go to IRS.gov and click on “Apply for an 

EIN Online” 

If you previously applied for and received 

an EIN for your business, but have since 

misplaced it, call 800-829-4933 for 

assistance. 

18 GUIDE TO FREE T GUIDE TO FREE TAX SERVICES AX SERVICES |TAX YEAR 201 AX YEAR 20134 |www.IRS.gov.IRS.gov 
GUIDE TO FREE TAX SERVICES |TAX YEAR 2014 |www.IRS.gov 19 

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Educational Opportunities 

for Charities and Non-Profits 

Visit www.IRS.gov/eo and learn about the 

many educational opportunities available to 

charities and non-profits including: 

WORKSHOPS FOR SMALL AND MEDIUMSIZED EXEMPT ORGANIZATIONS 

Attend one-day workshops that explain what 

501(c)(3) organizations must do to keep their 

tax-exempt status and comply with tax obligations. The workshop is designed especially 

for administrators or volunteers who are 

responsible for an organization’s tax compliance 

as well as organization representatives who 

are interested in this subject and students 

who seek careers in the nonprofit sector. 

For more information, visit www.IRS.gov/eo 

and click on “Calendar of Events”. 

WEBCASTS AND PHONE FORUMS ON 

TOPICS OF INTEREST TO NON- PROFITS 

Register to attend free phone forums and 

webinars featuring IRS employees discussing 

exempt organizations topics. Visit www. 

irsvideos.gov and click on the “Non-Profits” tab 

to find archived presentations. 

INTERACTIVE, ONLINE TRAININGS

 IRS provides on-line training for tax-exempt 

organizations and charitable organizations 

seeking tax-exempt status at www.StayExempt. 

irs.gov. The site includes information for new 

applicants, information to help existing exempt 

organizations maintain their exemption and 

covers more in-depth exempt organizations 

topics. 

SEARCH FOR CHARITIES 

Exempt Organizations Select Check is an online 

search tool to help you easily find information 

about tax-exempt organizations. Through Select 

Check you can now search for: 

l Organizations eligible to receive tax-deductible contributions (formerly listed in electronic 

Publication 78). You may rely on this list in 

determining deductibility of contributions, 

just as you did with Pub. 78. 

l Organizations whose federal tax exemption 

was automatically revoked for not filing a Form 

990-series return or notice for three consecutive 

years (Auto-Revocation List) 

l Form 990-N (e-Postcard) filers and their 

Submissions. 

Go to www.IRS.gov and search “select check.” 
20 GUIDE TO FREE TAX SERVICES |TAX YEAR 2013 |www.IRS.gov 

Publications and Forms, 

Most publications and forms are available on www.irs.gov/formspubs where you can go to download 

or view them and get links to other related information. 

Pub 1, Your Rights as a Taxpayer – explains 

some of your most important rights as a 

taxpayer. It also explains the examination, 

appeal, collection, and refund processes. To 

ensure that you always receive fair treatment 

in tax matters, you should know your rights. 

Pub 1 (SP), Derechos del Contribuyente – , 

Publication 1 in Spanish, 

Pub 3, Armed Forces’ Tax Guide – gives 

information about the special tax situations 

of active members of the Armed Forces. 

This publication contains information on items 

that are included in and excluded from gross 

income, combat zone exclusion, alien status, 

sale of residence, itemized deductions, tax 

liability, extension of deadline, and filing 

returns. 

Pub 5, Your Appeal Rights and How to 

Prepare a Protest if You Don’t Agree, 

Pub 5 (SP), Publication 5 in Spanish, 

Pub 15 (Circular E), Employer’s Tax Guide – 

explains your tax responsibilities as an 

employer. It explains the requirements for 

withholding, depositing, reporting, paying 

and correcting employment taxes. It explains 

the forms you must give to your employees, 

those that your employees must give to you, 

and those that you must send to the IRS 

and SSA. The guide also has tax tables you 

need to figure the taxes to withhold from 

each employee. 

Pub 15-A, Employer’s Supplemental 

Tax Guide – supplements Publication 15 

(Circular E), Employer’s Tax Guide. It 

contains specialized and detailed employment 

tax information supplementing the basic 

information provided in Publication 15. 

This publication also contains alternative 

tables for withholding employment taxes 

from employees and for withholding on 

distributions of Indian gaming profits to tribal 

members. 

Pub 15-B, Employer’s Tax Guide to Fringe 

Benefits, 

Pub 17, Your Federal Income Tax (For 

Individuals) – can help you prepare your 

individual tax return. This publication takes 

you step-by-step through each part of the 

return. It explains the tax law in a way that 

will help you better understand your taxes 

so that you pay only as much as you owe 

and no more. This publication also includes 

information on various credits you may be 

able to take to reduce your tax. 

(Note to tax professionals only: There is 

a fee to order this publication.) 

Pub 17 (SP), El Impuesto Federal sobre 

los Ingresos (Para Personas Físicas) – , 

Publication 17 in Spanish, 

Pub 51 (Circular A), Agricultural Employer’s 

Tax Guide, 

Pub 54, Tax Guide for U.S. Citizens and 

Resident Aliens Abroad – explains the 

special tax rules for U.S. citizens and resident 

aliens who live and work abroad or who 

have income earned in foreign countries. 

In particular, this publication explains the rules 

for excluding income and excluding 

or deducting certain housing costs. 

Pub 80 (Circular SS), Federal Tax Guide for 

Employers in the U.S. Virgin Islands, Guam, 

American Samoa, and the Commonwealth 

of the Northern Mariana Islands, 

Pub 179 (Circular PR), Guía Contributiva 

Federal para Patronos Puertorriqueños 

(Federal Tax Guide for Employers in Puerto 

Rico),– in Spanish. 

Pub 225, Farmer’s Tax Guide – explains 

how the federal tax laws apply to farming, 

including the kind of farm income you must 

report and the different deductions you 

can take. 

Pub 334, Tax Guide for Small Business (For 

Individuals Who Use Schedule C or C-EZ) – 

explains federal tax laws that apply to 

sole proprietors and statutory employees, 

including the kind of business income you 

must report and the different deductions 

you can take. 

Pub 463, Travel, Entertainment, Gift, and 

Car Expenses – identifies business-related 

travel, entertainment, gift, and transportation 

expenses that may be deductible. 

Pub 501, Exemptions, Standard Deduction, 

and Filing Information – explains the rules for 

determining who must file a federal income 

tax return, what filing status to use, how many 

exemptions to claim, and who can’t take the 

standard deduction. 

Pub 502,Medical and Dental Expenses 

Including the Health Coverage Tax Credit – 

explains which medical and dental expenses 

are deductible, how to deduct them, and 

how to treat insurance reimbursements you 

may receive for medical care. This publication 

includes information on how to treat 

impairment-related work expenses, health 

insurance premiums if you are self-employed, 

and the health coverage tax credit. 

Pub 503, Child and Dependent Care 

Expenses – explains how you may be able to 

claim a credit if you pay someone to care for 

your dependent who is under age 13, or 

your spouse or dependent who is unable 

to care for himself or herself. Tax rules 

covering dependent care benefits from your 

employer are also explained. See Publication 

926 for information on the employment taxes 

you may have to pay if you are a household 

employer. 

Pub 504, Divorced or Separated Individuals – 

explains the tax rules that apply when you’re 

divorced or separated. The publication 

discusses the tax rules that cover payments 

and transfers of property that occur as 

a result of divorce such as alimony, child 

support, court-ordered payments, and how 

you must treat them on your tax return. 

It also covers deductions that 

may be claimed as a result of the divorce, 

adjusting withholding rates, and the tax 

treatment of community property states. 

Pub 505, Tax Withholding and Estimated Tax 

– explains details of withholding (including 

completion of Form W-4), estimated tax, and 

the underpayment penalty. 

Pub 509, Tax Calendars, 

Pub 510, Excise Taxes – covers the federal 

excise taxes reported on Form 720. These 

include environmental taxes; communications 

and air transportation taxes; fuel taxes; 

manufacturer taxes; tax on heavy trucks, trailers, 

and tractors; and the ship passenger tax. 

Pub 514, Foreign Tax Credit for Individuals – 

explains the foreign tax credit that is allowed 

for income taxes paid to a foreign government 

on income taxed by both the United States 

and a foreign country. 

Pub 515, Withholding of Tax on Nonresident 

Aliens and Foreign Entities – provides 

information for withholding agents who 

are required to withhold and report tax on 

payments to nonresident aliens, foreign 

partnerships, and foreign corporations. This 

publication includes information on required 

withholding upon the disposition of a U.S. real 

property interest by a foreign person. Also, it 

includes three tables listing U.S. tax treaties 

and some of the treaty provisions that provide 

for reduction of or exemption from withholding 

for certain types of income. 

Pub 516, U.S. Government Civilian 

Employees Stationed Abroad – discusses 

many of the allowances, reimbursements, 

expenses and property sales that U.S. 

Government civilian employees may have 

while working overseas. 

Pub 517, Social Security and Other 
GUIDE TO FREE TAX SERVICES |TAX YEAR 2013 |www.IRS.gov 21 

 

 

Information for Members of the Clergy 

and Religious Workers – discusses Social 

Security and Medicare taxes and exemptions 

for ministers and religious workers. This 

publication also explains the income tax 

treatment of certain income and expense 

items of interest to the clergy. 

Pub 519, U.S. Tax Guide for Aliens – 

gives guidelines on how nonresident aliens 

determine their U.S. tax status and figure their 

U.S. income tax. 

Pub 521, Moving Expenses – explains 

whether certain expenses of moving are 

deductible. For example, if you changed job 

locations last year or started a new job, you 

may be able to deduct your moving expenses. 

You may also be able to deduct expenses of 

moving to the United States if you retire while 

living and working overseas or if you are a 

survivor or dependent of a person who died 

while living and working overseas. 

Pub 523, Selling Your Home – explains how 

to treat any gain or loss from selling your main 

home. 

Pub 524, Credit for the Elderly or the 

Disabled – explains who qualifies for the 

credit and how to figure it. 

Pub 525, Taxable and Nontaxable Income, 

Pub 526, Charitable Contributions – 

explains how to claim a deduction for 

charitable contributions and describes 

organizations that are qualified to receive 

charitable contributions. It also describes 

contributions you can (and cannot) deduct 

and explains deduction limits. 

Pub 527, Residential Rental Property – 

explains rental income and expenses and how 

to report them on your return. This publication 

also defines other special rules that apply to 

rental activities. 

Pub 529, Miscellaneous Deductions – 

identifies expenses you may be able to take 

as miscellaneous deductions on Form 1040 

(Schedule A), such as employee business 

expenses and expenses of producing income. 

This publication does not discuss other 

itemized deductions, such as the ones for 

charitable contributions, moving expenses, 

interest, taxes, or medical and dental 

expenses. 

Pub 530, Tax Information for Homeowners, 

Pub 531, Reporting Tip Income – explains 

how tip income is taxed and the rules for 

keeping records and reporting tips to your 

employers. This publication focuses on 

employees of food and beverage establishments, but recordkeeping rules and other 

information may also apply to other workers 

who receive tips, such as hairdressers, cab 

drivers, and casino dealers. (See Publication 

1244.) 

Pub 535, Business Expenses – discusses 

common business expenses and explains 

what is and is not deductible. 

Pub 536, Net Operating Losses (NOLs) for 

Individuals, Estates and Trusts – how to 

figure an NOL, when to use an NOL, how to 

claim an NOL deduction, and how to figure an 

NOL carryover. 

Pub 537, Installment Sales – explains the 

tax treatment of installment sales. Installment 

sales are sales where part or all of the selling 

price is paid after the year of the sale. If you 

finance the buyer’s purchase of your property, 

instead of having the buyer get a loan or 

mortgage from a bank (or other lender), 

you probably have an installment sale. 

Pub 538, Accounting Periods and Methods – 

explains some of the rules for accounting 

periods and methods. The publication 

discusses the tax year, which is typically a 

calendar year. It also explains the differences 

between the cash and accrual methods of 

accounting. 

Pub 544, Sales and Other Dispositions of 

Assets – explains how to figure gain and 

loss on trading, selling, or exchanging an 

asset used in a trade or business. This 

publication defines capital and noncapital 

assets and the tax results of different types of 

gains and losses. 

Pub 547, Casualties, Disasters, and Thefts – 

helps you identify a deductible disaster, 

casualty, or theft loss. This publication also 

explains how to figure and prove your loss 

and how to treat the reimbursement you 

receive from insurance or other sources. 

Pub 547 (SP), Hechos Fortuitos, Desastres 

y Robos – Publication 547 in Spanish. 

Pub 550, Investment Income and Expenses 

(Including Capital Gains and Losses) 

– covers investment income such as interest, 

dividends and mutual fund distributions, 

expenses related to investments, and sales 

and trades of investment property including 

capital gains and losses. 

Pub 551, Basis of Assets – explains how to 

determine the basis of property, which is 

usually its cost. 

Pub 554, Tax Guide for Seniors – provides 

information on tax topics that may 

be of interest to older Americans. This guide 

also covers certain provisions that give 

special tax treatment to American seniors. 

Pub 555, Community Property – provides 

information to married taxpayers who reside in 

a community property state – Arizona, 

California, Idaho, Louisiana, Nevada, New 

Mexico, Texas, Washington, or Wisconsin. If 

you and your spouse file separate tax returns, 

you should understand how community 

property laws affect the way you figure your 

income on your federal income tax return. 

Pub 556, Examination of Returns, Appeal 

Rights, and Claims for Refund – discusses 

general rules and procedures that the IRS 

follows in examinations. It explains what 

happens during an examination and your 

appeal rights, both within the IRS and in the 

federal court system. It also explains how to 

file a claim for refund of tax you already paid. 

Pub 557, Tax-Exempt Status for Your 

Organization – explains the rules and 

procedures for organizations that seek 

recognition of exemption from federal income 

tax under Internal Revenue Code Section 501. 

Pub 559, Survivors, Executors, and 

Administrators – provides information for 

reporting and paying the proper federal 

income taxes if you are responsible for 

settling a decedent’s estate. This publication 

answers many questions that a spouse or 

other survivor faces when a person dies. 

Pub 560, Retirement Plans for Small 

Business (SEP, SIMPLE, and Qualified Plans) – 

provides guidance on retirement plans 

available to small businesses (including the 

self-employed). It covers Simplified Employee 

Pensions (SEPs), qualified plans, and Savings 

Incentive Match Plan for Employees (SIMPLE) 

retirement plans. 

Pub 561, Determining the Value of Donated 

Property – defines fair market value and 

provides other guidance that may help you 

determine the value of property you donated 

to a qualified organization. 

Pub 570, Tax Guide for Individuals With 

Income from U.S. Possessions – provides 

tax guidance for individuals with income from 

American Samoa, Guam, the Commonwealth 

of the Northern Mariana Islands, Puerto Rico, 

and the U.S. Virgin Islands. This publication 

also gives information and addresses for filing 

U.S. possession tax returns, if required. 

Pub 571, Tax-Sheltered Annuity Plans 

(403(b) Plans) For Employees of Public 

Schools and Certain Tax-Exempt 

Organizations – explains the contribution 
22 GUIDE TO FREE TAX SERVICES |TAX YEAR 2013 |www.IRS.gov 

 

 

 

rules that apply to tax-sheltered annuity plans 

offered by qualified employers to eligible 

employees. Rules discussed include the limit 

on elective deferrals and the limit on annual 

additions. 

Pub 575, Pension and Annuity Income – 

explains how to determine the tax treatment of 

distributions received from qualified pension 

and annuity plans. It also discusses the 

optional tax treatment you can choose to use 

for lump sum distributions received from a 

pension or from stock bonus and profitsharing plans. Additionally, this publication 

discusses how to roll over distributions from 

a qualified plan. 

Pub 583, Starting a Business and 

Keeping Records – provides basic federal 

tax information for people who are starting 

a business. It also provides information on 

keeping records and illustrates a 

recordkeeping system. 

Pub 584, Casualty, Disaster, and Theft 

Loss Workbook (Personal-Use Property) – 

contains schedules for listing contents of your 

residence and is designed to help you figure 

your losses on personal-use property in the 

event of a casualty, disaster, or theft. 

Pub 584 (SP), Registro de Pérdidas por 

Hechos Fortuitos (Imprevistos), Desastres y 

Robos (Propiedad de Uso Personal) – 

Publication 584 in Spanish. 

Pub 584-B, Business Casualty, Disaster, 

and Theft Loss Workbook – contains 

schedules for listing your income producing 

property and is designed to help you figure 

your losses on the property in the event of 

a casualty, disaster, or theft. 

Pub 587, Business Use of Your Home 

(Including Use by Daycare Providers) – 

explains rules for claiming deductions 

for business use of your home and what 

expenses may be deducted. 

Pub 590, Individual Retirement 

Arrangements (IRAs) – explains the tax rules 

that apply to IRAs and the penalties for not 

following them. Rules discussed include those 

affecting contributions, deductions, transfers 

(including rollovers) and withdrawals. This 

publication includes tax rules for traditional 

IRAs, Roth IRAs, and SIMPLEs. 

Pub 594, The IRS Collection Process – 

defines your rights and duties as a taxpayer 

who owes federal taxes. This publication also 

explains how the IRS fulfills its legal obligation 

to collect these taxes. 

Pub 594 (SP), El Proceso de Cobro del IRS – 

Publication 594 in Spanish. 

Pub 595, Capital Construction Fund for 

Commercial Fishermen, 

Pub 596, Earned Income Credit (EIC) – 

explains who may receive the credit and how 

to figure and claim the credit. 

Pub 596 (SP), Crédito por Ingreso del 

Trabajo – Publication 596 in Spanish. 

Pub 597, Information on the U.S.–Canada 

Income Tax Treaty – this publication explains 

certain tax provisions that apply to U.S. citizens 

or residents who live or work in Canada. 

Pub 598, Tax on Unrelated Business Income 

of Exempt Organizations – explains how the 

tax applies to most tax-exempt organizations. 

It explains the rules that apply if an organization regularly operates a trade or business 

that is not substantially related to its exempt 

purpose. 

Pub 721, Tax Guide to U.S. Civil Service 

Retirement Benefits – explains how the 

federal income tax rules apply to civil service 

retirement benefits received by retired federal 

employees (including those who are disabled) 

or their survivors. 

Pub 850 (EN/SP), English-Spanish 

Glossary of Tax Words and Phrases – 

establishes high standards for the quality 

of language usage, provides uniformity in 

language usage, and minimizes the risk of 

misinterpretation of Spanish language 

materials issued by the IRS. 

Pub 901, U.S. Tax Treaties – explains the 

reduced tax rates and exemptions from U.S. 

taxes provided under U.S. tax treaties with 

foreign countries. This publication provides 

information for residents of those countries 

who receive income from U.S. sources. It may 

be useful to U.S. citizens 

and residents with income from abroad. 

Pub 907, Tax Highlights for Persons with 

Disabilities – briefly explains tax laws that 

apply to persons with disabilities and directs 

readers to sources of detailed information 

on topics such as deductible expenses, tax 

credits, and taxable and non-taxable income. 

Pub 908, Bankruptcy Tax Guide – explains 

the federal tax obligations of persons filing 

bankruptcy petitions and bankruptcy estates. 

Pub 915, Social Security and Equivalent 

Railroad Retirement Benefits – explains 

taxability of Social Security and equivalent 

railroad retirement benefits. 

Pub 925, Passive Activity and At-Risk Rules – 

discusses two sets of rules that may limit the 

losses you can deduct on your tax return from 

any trade, business, rental, or other incomeproducing activity. 

Pub 926, Household Employer’s Tax Guide 

– identifies “household employees.” Included 

are tax rules you should know when you 

employ a household worker such as a 

babysitter, maid, yard worker, or similar 

domestic worker. This publication explains 

what federal employment taxes to withhold 

and pay and what records to keep. 

Pub 929, Tax Rules for Children and 

Dependents – explains filing requirements 

and the standard deduction amount for 

dependents. This publication also explains 

when and how a child’s parents may elect 

to include their child’s interest and dividend 

income on their return, and when and how 

a child’s interest, dividends, and other 

investment income reported on the child’s 

return are taxed at the parents’ tax rate. 

Pub 936, Home Mortgage Interest Deduction– 

discusses the rules for deducting home 

mortgage interest, limits on the deduction, 

and how to report it on your tax return. 

Pub 938, Real Estate Mortgage Investment 

Conduits (REMICs) Reporting Information 

[And Other Collateralized Debt Obligations 

(CDOs)] – contains directories of REMICs and 

CDOs to assist brokers and intermediaries 

with their reporting requirements. Available 

only on IRS.gov. 

Pub 939, General Rule for Pensions and 

Annuities – covers the method used to 

figure the tax-free part of pension and annuity 

payments from nonqualified plans, using life 

expectancy actuarial tables. The General Rule 

is used primarily for nonqualified plans, such 

as purchased commercial annuities, private 

annuities, and nonqualified employee plans. 

Pub 946, How To Depreciate Property – 

This publication explains the general rules for 

depreciating property, how to figure and claim 

deductions for depreciation under the Modified 

Accelerated Cost Recovery System (MACRS) 

and the special depreciation allowance. It also 

explains how you can elect to take a section 

179 deduction for certain property and 

additional rules for listed property. 

Pub 947, Practice Before the IRS and 

Power of Attorney – explains who can 

represent a taxpayer before the IRS and 

what forms are used to authorize a person 

to represent a taxpayer or to receive 

information from IRS regarding a taxpayer. 

Pub 957, Reporting Back Pay and Special 

Wage Payments to the Social Security 

Administration, 
GUIDE TO FREE TAX SERVICES |TAX YEAR 2013 |www.IRS.gov 23 

 

 

 

 

Pub 963, Federal–State Reference Guide – 

Provides state and local government 

employers a comprehensive reference source 

for Social Security and Medicare coverage 

and Federal Insurance Contributions Act 

(FICA ) tax withholding issues. 

Pub 966, EFTPS – A Guide to Getting 

Started – explains how taxpayers can enroll 

in the Electronic Federal Tax Payment System 

and make all federal tax payments 

electronically. 

Pub 969, Health Savings Accounts and 

Other Tax-Favored Health Plans – explains 

what a health savings account is, who can 

have one, and how to report it. This publication also explains Archer and Medicare 

Medical Savings Accounts, Flexible Spending 

Arrangements, and Health Reimbursement 

Arrangements. 

Pub 970, Tax Benefits for Education – 

explains the tax benefits that may be available 

to you if you are saving for or paying higher 

education costs for yourself or another 

student. Includes information such as 

deducting work-related education expenses 

and the taxability of scholarships. 

Pub 971, Innocent Spouse Relief – explains 

who may qualify for relief and how to apply for 

relief. 

Pub 972, Child Tax Credit – explains the child 

tax credit and provides Child Tax Credit 

Worksheets for those who cannot use the 

worksheet in their Form 1040 or Form 1040A 

instructions. It also provides the information 

on the additional child tax credit and 

worksheets that may be necessary in the 

preparation of Form 8812. 

Pub 1212, Guide to Original Issue Discount 

(OID) Instruments – helps brokers and other 

middlemen to identify publicly offered original 

issue discount debt instruments and to 

determine the amounts to be reported on 

Forms 1099-OID or Form 1099-INT. It also 

provides owners of publicly offered OID 

instruments the methods of calculating the 

amount of OID to report on their income tax 

returns. The tables are available at IRS.gov. 

Pub 1244, Employee’s Daily Record of Tips 

and Report to Employer 

Pub 1244 (PR), Registro Diario de Propinas 

Recibidas por el Empleado e Informe al 

Patrono – Publication 1244 in Spanish and 

for use in Puerto Rico. 

Pub 1321, Special Instructions for Bona 

Fide Residents of Puerto Rico Who Must 

File a U.S. Individual Income Tax Return 

(Form 1040 or 1040A) – provides detailed 

explanations (with examples) to help bona 

fide residents of Puerto Rico make sure their 

tax benefits are allocated properly when filing 

their Form 1040 or 1040A. 

Pub 1544, Reporting Cash Payments of 

Over $10,000 (Received in a Trade or 

Business) – explains when and how persons 

in a trade or business must file a Form 8300 

when they receive cash payments of more 

than $10,000 in a transaction or related 

transactions. It also discusses the substantial 

penalties for not filing the form. 

Pub 1544 (SP), Informe de Pagos en 

Efectivo en Exceso de $10,000 (Recibidos 

en una Ocupacion o Negocio) – Publication 

1544 in Spanish, 

Pub 1546, The Taxpayer Advocate Service 

—Your Voice at the IRS – describes the free 

assistance with tax problems that TAS 

provides to individuals and businesses, and 

includes a list of the Local Taxpayer Advocate 

offices where taxpayers can obtain help in 

each state. 

Pub 1546 (SP) – Publication 1546 in Spanish. 

Pub 1546-EZ – gives information about TAS 

services and taxpayers’ rights. 

Pub 1546-EZ (CN) – Publication 1546-EZ in 

Chinese (Mandarin). 

Pub 1546-EZ (CT) – Publication 1546-EZ in 

Chinese (Cantonese). 

Pub 1546-EZ (FR) – Publication 1546-EZ in 

French. 

Pub 1546-EZ (HT) – Publication 1546-EZ in 

Haitian Creole. 

Pub 1546-EZ (KR) – Publication 1546 in 

Korean. 

Pub 1546-EZ (PH) – Publication 1546-EZ in 

Tagalog. 

Pub 1546-EZ (PL) - Publication 1546-EZ in 

Polish. 

Pub 1546-EZ (RU) – Publication 1546-EZ in 

Russian. 

Pub 1546-EZ (SO) – Publication 154-EZ in 

Somali. 

Pub 1546-EZ (SP) – Publication 1546-EZ in 

Spanish. 

Pub 1546-EZ (VN) – Publication 1546-EZ in 

Vietnamese. 

Pub 1635, Understanding Your EIN – 

provides general information on employer 

identification numbers. It offers guidance 

on when an EIN is required and how to obtain 

an EIN. 

Pub 1660, Collection Appeal Rights – 

advises taxpayers of their appeal rights 

concerning the Collection Due Process 

and Collection Appeals Program. It further 

explains the collection issues that can be 

appealed and how to appeal them. This 

includes actions covering federal tax lien, 

notice of levy, seizure of property and 

installment agreements. 

Pub 1660(SP), Derechos para la Apelación 

de Cobros – Publication 1660 in Spanish. 

Pub 1771, Charitable ContributionsSubstantiation and Disclosure 

Requirements – explains the recordkeeping 

and substantiation rules imposed on donors 

of charitable contributions and disclosure 

rules imposed on charities that receive certain 

quid pro quo contributions. 

Pub 1828, Tax Guide for Churches and 

Religious Organizations – A reference 

guide of federal tax law for churches and 

other religious organizations to help them 

voluntarily comply with tax rules. 

Pub 1915, Understanding Your IRS 

Individual Taxpayer Identification Number, 

Pub 1915 (SP), Información Para Entender 

Su Número de Indentificación Personal del 

Contribuyente (ITIN) del IRS, 

Pub 3066, Have you had your Check-up this 

year? – an educational brochure to inform 

and encourage employers to perform 

a periodic retirement plan “check-up” through 

the use of the appropriate checklist, and how 

to make a correction if necessary. 

Pub 3079, Gaming Publication for TaxExempt Organizations – A publication for 

tax-exempt organizations conducting gaming/ 

gambling activities. This publication discusses 

exempt status under the Internal Revenue 

Code, unrelated business income tax, and 

filing requirements. 

Pub 3125, The IRS Does Not Approve 

IRA Investments – alerts taxpayers that the 

Internal Revenue Service does not approve 

investments for Individual Retirement 

Accounts, especially those solicited by 

questionable phone or print advertisements. 

Pub 3386, Tax Guide – Veterans’ 

Organizations – A publication to assist 

veterans associations that are either currently 

exempt or considering exemption status; 

the book discusses tax-exempt status, 

unrelated business income, deductibility 

of contributions, record-keeping and filing 

requirements, in order to help these 

organizations understand and meet their 

tax responsibilities. 
24 GUIDE TO FREE TAX SERVICES |TAX YEAR 2013 |www.IRS.gov 

 

 

 

 

Pub 3402, Taxation of Limited Liability 

Companies – provides federal income, 

employment, and excise tax information 

for limited liability companies. 

Pub 3605, Fast Track Mediation – 

A Process for Prompt Resolution of Tax 

Issues – provides information on a program 

offered to taxpayers who dispute the results 

of an examination or collection action. 

Pub 3611, Electronic Payments – describes 

how taxpayers can pay federal taxes 

electronically using EFTPS, EFW (direct 

debit), credit or debit card, and Federal Tax 

Application (wire transfer). 

Pub 3611-SP, Pagos Electrónicos – 

Publication 3611 in Spanish. 

Pub 3908, Gaming Tax Law and Bank 

Secrecy Act Issues for Indian Tribal 

Governments – provides guidelines 

for employers regarding their federal tax 

responsibilities to employees and customers 

with respect to Tribal Gaming tax law. 

Pub 3998, Choosing a Retirement Solution 

for Your Small Business – provides an 

overview of retirement plans available to small 

businesses and features a handy chart that 

showcases key features and benefits of 

common retirement plans. 

Pub 4077, Tax-Exempt Bonds for 501(c)(3) 

Charitable Organizations – provides an 

overview for state and local government 

issuers and 501(c)(3) tax exempt charitable 

organizations of the general post-issuance 

rules under the federal tax law that generally 

apply to municipal and financing 

arrangements commonly known as 

501(c)(3) bonds. 

Pub 4079, Tax-Exempt Governmental Bonds 

Compliance Guide – provides an overview 

for state and local governments of the key 

rules under the federal tax law that generally 

apply to municipal financing arrangements 

commonly known as governmental bonds. 

Pub 4118, Lots of Benefits when you set up 

or participate in an employee retirement plan 

- highlights the benefits to employers and 

employees of saving for retirement early. 

Pub 4167, Appeals – Introduction to 

Alternative Dispute Resolution – describes 

the Alternative Dispute Resolution (ADR) 

options available to taxpayers. 

Pub 4220, Applying for 501(c)(3) TaxExempt Status – Provides a plain language 

explanation of the rules and procedures for 

obtaining recognition of tax-exempt status 

under section 501(c)(3). 

Pub 4222, 401(k) Plans for Small Business – 

for small business owners and tax practitioners with clients that may be able to start or 

already have a 401(k) plan. It contains basic 

information on establishing and operating 

401(k) plans. 

Pub 4227, Overview of the Appeals Process 

Brochure – explains the mission, overview, 

and expectations of the Appeals process to 

taxpayers. 

Pub 4268, Indian Tribal Governments 

Employment Tax Desk Guide – contains 

informa-tion on the tax treatment of employees 

and contractors, certain payments, preparation 

and filing of employment tax and information 

returns, as well as other related issues. 

Pub 4302, A Charity’s Guide To Vehicle 

Donations – provides general tax guidelines 

to charitable organizations operating car 

donation programs. 

Pub 4303, A Donor’s Guide To Car 

Donations – provides general tax guidance 

for individuals donating cars to charity. 

Pub 4333, SEP Plans for Small Businesses – 

for small business owners and tax 

practitioners with clients that may start or 

already have a Simplified Employee Pension 

plan (SEP). It provides guidance on the 

establishment and operation of SEP plans. 

Pub 4334, SIMPLE IRA Plans for Small 

Businesses – for small business owners and 

tax practitioners with clients that may be able 

to start or already have a SIMPLE IRA Plan. 

It provides guidance on the establishment 

and operation of SIMPLE IRA plans. 

Pub 4336, SARSEP Plans for Small 

Businesses – provides guidance on the 

operation of Salary Reduction Simplified 

Employee Pension (SARSEP) plans. 

Pub 4418, What You Need to Know 

About the Federal Payment Levy Program – 

provides information about levies on federal 

payments made to taxpayers who owe federal 

taxes. This levy, up to 15 percent of your 

federal payment, continues until the entire 

amount of your debt is repaid or other 

payment arrangements are made. 

Pub 4419, What You Need to Know 

About the Mortgage Verification Process – 

provides information about protecting and 

preventing misuse of your tax information 

when closing on a loan. 

Pub 4460, The Retirement Plan Products 

Guide – highlights many of the publications 

and brochures dealing with different types of 

retirement plans. 

Pub 4482, 403(b) Tax-Sheltered Annuity 

for Participants – directed toward participants 

of 403(b) annuities who are interested in 

learning more about the basic provisions 

and requirements in the operation of their 

plan along with pitfalls common with many 

403(b) annuities. 

Pub 4483, 403(b) Tax-Sheltered Annuity 

Plan for Sponsors – designed for plan 

sponsors / employers of tax-exempt 

organizations and government entities 

who are interested in learning more about a 

403(b) annuity plan, the operational mistakes 

common to many of these plans, and how to 

avoid and correct the mistakes. 

Pub 4484, Choose A Retirement Plan for 

Employees of Tax Exempt and Government 

Entities – provides an easy-to-read chart 

highlighting the advantages, sponsor 

eligibility, contribution limits, withdrawal 

provisions and vesting requirement, etc., of 

retirement plans for tax-exempt organizations 

and government entity employers. 

Pub 4587, Payroll Deduction IRAs for Small 

Businesses – for small business owners and 

tax practitioners with clients that may be able 

to start or already have a Payroll Deduction 

IRA program. 

Pub 4630, Exempt Organizations Products 

and Services Catalog – provides highlights of 

IRS products and services for tax-exempt 

organizations. 

Pub 4681, Canceled Debts, Foreclosures, 

Repossessions, and Abandonments – 

explains the federal tax treatment of canceled 

debts, foreclosures, repossessions, and 

abandonments. Under certain circumstances, 

you may not have to include canceled or 

forgiven debt in income. 

Pub 4806, Profit Sharing Plans for Small 

Businesses – for small business owners and 

tax practitioners with clients that may be able 

to start or already have a profit-sharing plan. 

It contains basic information on establishing 

and operating profit-sharing plans. 

Pub 4839, Annual Form 990 Filing 

Requirements for Tax-Exempt Organizations 

(Forms 990, 990-EZ, 990-PF and 990-N 

(e-Postcard)) – A fact sheet reminding 

tax-exempt organizations of annual filing 

requirements. 

Pub 4991, Automatic Revocation of 

Tax-Exempt Status – explains how 

organizations that don’t file annually as 

required lose their tax-exempt status by 

operation of law and includes how to find out if 

an organization’s tax exempt status has been 

automatically revoked, the consequences of 

revocation, and how an organization can have 

its exempt status reinstated. 
Publication 910 (Rev. 12-2014) Catalog Number 15315W 

www.irs.gov 

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Department of the Treasury Internal Revenue Service 

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