This tax season, help yourself 

 to free information.

MORE THAN 100 MILLION 

TAXPAYERS GET FREE 

HELP FROM THE IRS. 

YOU CAN, TOO.

When you’re trying to fi gure out your taxes, it sure helps to have good information. And where better to start than the 

offi cial source, the IRS? Visit irs.gov and help yourself to page after page of useful info, including how to e-fi le your taxes. 

All the current forms are there, too. Prefer the phone? Call our toll-free TeleTax line for info on 150 tax topics with little 

or no waiting. Either way, it’s all free and it’s all yours 24 hours a day, every day of the year. Give us a try.

Visit www.irs.gov or call toll-free 1-800-829-4477
2008 GUIDE TO FREE TAX SERVICES 1

The IRS Mission . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

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

IRS Web site . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

IRS CD-ROM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Community Based Outlet Programs (CBOP) . . . . . . 3

Accessible IRS Tax Products . . . . . . . . . . . . . . . . . . . . 3

E-News Subscription Services . . . . . . . . . . . . . . . . . . 3

Taxpayer Advocate Service . . . . . . . . . . . . . . . . . . . . . 4

The Office of Privacy . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Requesting IRS Records under 

the Freedom of Information Act . . . . . . . . . . . . . . . . 5

Free Education and Assistance Programs . . . . . 6

Volunteer Income Tax Assistance (VITA) . . . . . . . . . . 6

Tax Counseling for the Elderly (TCE) . . . . . . . . . . . . . 6

Low Income Taxpayer 

Clinics (LITC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Tax Information for Students . . . . . . . . . . . . . . . . . . . 7

Practitioner Education . . . . . . . . . . . . . . . . . . . . . . . . . 7

Free Electronic Tax Filing . . . . . . . . . . . . . . . . . . . . . 8

Explore IRS e-file . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Millions Eligible for Free File . . . . . . . . . . . . . . . . . . . 8

Electronic Federal Tax Payment System (EFTPS) . . 8

Free IRS Resources . . . . . . . . . . . . . . . . . . . . . . . . . 10

Copies or Transcripts of Prior Year Tax Returns . . 10

 Requesting Documents . . . . . . . . . . . . . . . . . . . . . 10

 Tax Return Transcript . . . . . . . . . . . . . . . . . . . . . . 10

 Tax Account Transcript . . . . . . . . . . . . . . . . . . . . . 10

 Photocopies of Tax Returns . . . . . . . . . . . . . . . . . 10

An Installment Plan to Pay Your Taxes . . . . . . . . . . 11

IRS TeleTax – Recorded Information by Phone . . . 11

TeleTax Topic Menu . . . . . . . . . . . . . . . . . . . . . . 12-13

Calling the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

IRS Telephone Numbers . . . . . . . . . . . . . . . . . . . . . 15

Toll-free Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

International Service . . . . . . . . . . . . . . . . . . . . . . . . . 15

Overseas Offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Small Business Tax Resources . . . . . . . . . . . . . . 16

Small Business Tax Workshops . . . . . . . . . . . . . . . . 16

Workshops for Small and 

Mid-Sized Exempt Organizations . . . . . . . . . . . . . . . 16

SSA/IRS Reporter . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Online Tax Toolkit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Tax Publications . . . . . . . . . . . . . . . . . . . . . . . . . 17-24

IRS Guide to Free Tax Services

 Table of Contents
The Internal Revenue Service produces 

and provides publications, forms, and 

other tax material and information to 

help taxpayers meet their tax responsibilities. Material is available by phone 

or mail, at most local IRS offices and 

at other community locations. Most 

material can also be obtained via the 

Internet and on CD-ROM.

IRS WEB SITE – www.irs.gov

This is the best place to get information on 

how to interact with the IRS electronically. 

The Web site includes information on 

electronic filing (e-file) and paying options 

for individuals and businesses, and provides 

all the information you need to get started.

In addition, you will find tax forms and 

publications, instructions, where to file 

addresses, the latest tax law changes, 

specific tax information for individuals and 

businesses, information on tax refunds, 

e-news subscriptions, and much more. 

There are also special information sections 

like “Where’s My Refund?” The Web site is 

available 24 hours a day, 7 days a week.

Free Products 

THE IRS MISSION and Services

 “Provide America’s taxpayers top quality 

service by helping them understand 

and meet their tax responsibilities and 

by applying the tax law with integrity 

 and fairness to all.”

PUBLICATION 910, IRS GUIDE 

TO FREE TAX SERVICES

The IRS Guide to Free Tax Services identifies 

the many IRS tax materials and services available 

to you and how, when and where you can get 

them. Most material and programs are free 

and most are available year-round through the 

IRS. Internet, telephone and fax services, and 

tax tips are covered in this Guide. You will also 

find recorded tax information and automated 

refund information.
2008 GUIDE TO FREE TAX SERVICES 3

IRS CD-ROM

■ Publication 1796, IRS Tax Products CD, 

contains current and prior year tax forms, 

publications, and other useful tax information. It can be ordered from the National 

Technical Information Service (NTIS), by 

calling toll-free (877) 233-6767 or via the 

Internet at www.irs.gov/cdorders. (There 

is a fee for this item when ordered through 

the Internet.)

■ Publication 3207, Small Business Resource 

Guide CD, is a resource to help you navigate 

the tax aspects of your business. This howto guide features information on filing and 

paying taxes electronically and includes 

forms, instructions, publications and much 

more for small business owners. Order at 

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

to order by phone (free product).

COMMUNITY BASED 

OUTLET PROGRAMS (CBOP) 

You can always get tax material at 

www.irs.gov and at most IRS offices. 

In addition the IRS supplies federal tax 

material to many public and private institutions to offer easy availability for taxpayers. 

Places where you can find tax material:

■ Post offices,

■ Libraries,

■ Copy centers and office supply stores,

■ Your company,

■ Your credit union,

■ Grocery stores and pharmacies,

■ Your local government offices.

Businesses that would like to participate 

in CBOP should call 800-829-2765.

ACCESSIBLE IRS 

TAX PRODUCTS

Most IRS tax products are available 

in alternative formats such as Braille, 

large print, HTML, ASCII text, and speech 

friendly PDF. We recommend that you visit 

the accessibility page on www.irs.gov for 

a current list of accessible products available by download. If you cannot find the 

product you are looking for on our Web site, 

please call our forms ordering number at 

(800) 829-3676.

E-NEWS SUBSCRIPTION 

SERVICES

Free e-News subscription services 

are available at www.irs.gov – click on 

“Newsroom,” then “e-News Subscriptions.” 

You can subscribe to any of the electronic 

publications listed here.

IRS Guidewire: Guidewire subscribers 

are notified by e-mail when the IRS issues 

advance copies of tax guidance such as 

Revenue Rulings, Revenue Procedures, 

Announcements, and Notices.

e-News for Tax Professionals: Provides 

e-mail to tax professionals with localized, 

targeted, and immediate information 

specifically for their clients’ states. 

IRS Newswire: Subscribe to IRS Newswire

to get news releases by e-mail from the 

IRS National Media Relations Office.

NOTE

To protect your privacy, the 

e-mail addresses you furnish 

will only be used to provide 

the subscriptions you request 

and to make improvements 

to this service. Your e-mail 

addresses will not be sold, 

used, or shared for any other 

purpose or with any other 

party.
Employee Plans News: Quarterly newsletter 

geared to retirement plan professionals, 

providing them with information about 

current developments and upcoming events 

within the retirement plan area.

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.

FSLG Newsletter: A newsletter from the 

Federal, State and Local Governments 

office of the Tax Exempt and Government 

Entities Operating Division, it is issued 

periodically during the year and provides 

information about developments and events 

related to government entities.

Quick Alerts: 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.

Retirement News for Employers: This 

quarterly newsletter provides information 

about establishing and maintaining retirement plans and is targeted at business 

owners.

Exempt Organizations Update: This update 

is for tax professionals and representatives 

of tax-exempt organizations who want 

e-mail updates and alerts from the IRS 

about developments in exempt organizations 

tax law and regulations, upcoming IRS 

training, events, and more.

TAXPAYER ADVOCATE SERVICE

The Taxpayer Advocate Service is an 

independent organization within the IRS 

that assists taxpayers who are experiencing 

economic harm, who are seeking help in 

resolving tax problems that have not been 

resolved through normal channels, or who 

believe that an IRS system or procedure is 

not working as it should. You may be eligible 

for Taxpayer Advocate Service assistance if:

■ You are experiencing economic harm 

or significant cost (including fees for 

professional representation),

■ You have experienced a delay of more 

than 30 days to resolve your tax issue, or

■ You have not received a response or 

resolution to the problem by the date that 

was promised by the IRS.

The service is free, confidential, tailored 

to meet your needs, and is available for 

businesses as well as individuals. There 

is at least one local taxpayer advocate in 

each state, the District of Columbia, and 

Puerto Rico (which is also responsible for 

the U.S. Virgin Islands). The Honolulu office 

is responsible for the U.S. Pacific Territories 

of Guam, Commonwealth of the Northern 

Mariana Islands, and American Samoa. 

Because advocates are part of the 

IRS, they know the tax system and how to 

navigate it. If you qualify, you will receive 

personalized service from a knowledgeable 

advocate who will:

■ Listen to your problem,

■ Help you understand what needs to be 

done to resolve it, and

■ Stay with you every step of the way until 

your problem is resolved.

4 2007 GUIDE TO FREE TAX SERVICES
You can reach the Taxpayer Advocate 

Service by: 

■ Calling the TAS toll-free case intake 

line at 1-877-777-4778 or TTY/TDD 

1-800-829-4059. 

■ Calling or writing your local taxpayer 

advocate, whose address and phone number 

are listed in the government listings in your 

local telephone directory and in Publication 

1546, Taxpayer Advocate Service – Your 

Voice at the IRS.

■ Filing Form 911, “Request for Taxpayer 

Advocate Service Assistance (and Application for Taxpayer Assistance Order)” with 

the Taxpayer Advocate Service, or

■ Asking an IRS employee to complete 

Form 911 on your behalf.

To get a copy of Form 911 or learn more 

about the Taxpayer Advocate Service, 

go to www.irs.gov/advocate.

THE OFFICE OF PRIVACY

The Office of Privacy 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 we 

need to do our jobs or to enable us 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 us is safe and that 

it is used only for the purposes we state.

The Office of Privacy is here to help you with 

any privacy concern. If there is anything you 

wish to discuss with us, we can be reached 

at our e-mail address: privacy@irs.gov.

REQUESTING IRS RECORDS 

UNDER THE FREEDOM OF 

INFORMATION ACT

The Freedom of Information Act (FOIA), 

5 U.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:

■ Maintaining publicly available materials 

on the Internet in the IRS Electronic 

Reading Room.

■ Staffing the IRS Freedom of Information 

Reading Room at 1111 Constitution 

Avenue, NW, Washington, DC 20224 

(call 202-622-5164).

■ 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 responsive records. 

Additional information relating to fees and 

other FOIA access questions may be found 

at www.irs.gov/foia/index.html.

2007 GUIDE TO FREE TAX SERVICES 5
6 2008 GUIDE TO FREE TAX SERVICES

The IRS has programs that offer free 

assistance with tax return preparation 

and tax counseling through volunteers 

trained by IRS partners. For more 

information on the times and locations 

of assistance or to learn how to 

become a volunteer, call the IRS tollfree at (800) 829-1040 or go to www.irs.

gov Keyword: community network

VOLUNTEER INCOME 

TAX ASSISTANCE (VITA)

The VITA program offers free tax help 

to people who cannot afford paid professional assistance. Volunteers trained in 

tax law help prepare basic tax returns 

for low-income taxpayers.

VITA sites are generally located at community and neighborhood centers, libraries, 

schools, shopping malls and other convenient locations. Many locations also offer 

free electronic filing.

Volunteers (which include college students, 

law students, members of professional 

business and accounting organizations, 

and members of retirement, religious, 

military, and community groups, and 

others) can take part in various VITA 

program activities including:

■ Preparing tax returns,

■ Screening taxpayers,

■ Recruiting volunteers,

■ Conducting quality reviews,

■ Assisting with computers,

■ Interpreting languages,

■ Teaching taxpayers to prepare 

their own returns,

■ Managing a VITA site, and

■ Arranging publicity.

For more information about the VITA 

program, or to find the location of a 

VITA site in your area, call the IRS at 

(800) 829-1040.

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 in December through 

January each year before the actual filing 

season starts.

TAX COUNSELING 

FOR THE ELDERLY (TCE)

The TCE program provides free tax help to 

people age 60 and older. 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) 829-1040.

Free Education and 

 Assistance Programs
2008 GUIDE TO FREE TAX SERVICES 7

As part of the IRS-sponsored Tax Counseling 

for the Elderly 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 lowand 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/taxaide/home.html.

LOW INCOME 

TAXPAYER CLINICS (LITC)

Through this LITC program, independent 

organizations provide low income taxpayers 

with representation in federal tax controversies with the IRS for free or for a nominal 

charge. The clinics also provide tax education and outreach for taxpayers with limited 

English proficiency or who speak English as 

a second language. The IRS provides partial 

grant funding to support this program, but 

the organizations operate independently. 

Publication 4134, Low Income Taxpayer 

Clinic List, provides information on clinics in 

your area. It is available at www.irs.gov or at 

most local IRS offices.

TAX INFORMATION FOR STUDENTS

Check out the educational Web site called 

Understanding Taxes on www.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, go to www.irs.gov, then click 

Individuals, then Students, then Understanding Taxes.

■ 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.

■ A teacher’s page includes 38 detailed 

lesson plans featuring both Web-based and 

downloadable print (PDF) material, along 

with over 75 interactive students’ activities, 

student assessments, and PowerPoint 

presentations.

PRACTITIONER EDUCATION

Through this program, training is provided 

to people who prepare tax returns and 

counsel taxpayers for a fee. Classes are held 

in many state bureaus of revenue, colleges, 

universities, and professional accounting 

groups. Tax professional institutes alert 

participants of the tax law changes and work 

with participants to improve the quality of 

return preparation to reduce errors.
8 2008 GUIDE TO FREE TAX SERVICES

EXPLORE IRS e-FILE

Join the more than 72 million taxpayers who 

filed their tax returns electronically in 2007 

using IRS e-file, the most accurate and 

fastest way to file your taxes. It offers a fast 

refund (and even faster with direct deposit); 

a good possibility that the return will be 

error-free; the opportunity to file your 

federal and state returns at the same time; 

privacy, security, and proof within 48 hours 

that your return has been received by the 

IRS for processing. You can even sign 

electronically. If you owe tax, you can e-file 

and pay your taxes electronically in a single 

step by authorizing an electronic funds 

withdrawal from your checking or savings 

account. And you can even schedule your 

payment for withdrawal up to and including 

the return due date, or pay by credit card. 

IRS e-file...a quick, easy, smart way to get 

your taxes where you want them to be—

Done! Check out the IRS Web site at www.

irs.gov for more information on 

IRS e-file.

Here’s how you can use IRS e-file:

Use an Authorized IRS e-file Provider –

Look for an “Authorized IRS e-file Provider” 

sign. Our Web site, www.irs.gov, contains 

a database of providers searchable by 

ZIP code.

Use a Personal Computer – A computer 

with Internet access and tax preparation 

software are all you need. You can e-file 

your tax return from the comfort of your 

home 24 hours a day, 7 days a week. Best 

of all, you may qualify for Free File. See 

Free File Options below or visit www.irs.gov

for details. If you don’t qualify for any of the 

Free File Options, our e-file Partners for 

Individuals page offers low-cost tax preparation and e-filing at www.irs.gov.

IRS e-file through Employers and Financial 

Institutions – Some businesses offer free 

e-file to their employees, members, or 

customers. Ask your employer or financial 

institution if they offer IRS e-file as an 

employee, member, or customer benefit. 

MILLIONS ELIGIBLE 

FOR FREE FILE 

Free File allows qualified taxpayers to 

prepare and e-file their own tax returns 

for free using commercially available online 

tax preparation software. In 2007, nearly 

4 million Americans took advantage of Free 

File. Taxpayers can review online tax software provider offerings and determine if 

they are eligible by visiting the Free File 

page at www.irs.gov.

ELECTRONIC FEDERAL 

TAX PAYMENT SYSTEM (EFTPS)

EFTPS is the easiest way to pay all your 

federal taxes and, best of all, it’s free.

With EFTPS, individuals and businesses 

can make tax payments using the Internet 

or phone.

Here’s how it works: On the date you select, 

EFTPS will move funds electronically from 

your account to the U.S. Treasury. Your funds 

stay in your account until the date you select 

and your tax records will be automatically 

Free Electronic 

 Tax Filing
2008 GUIDE TO FREE TAX SERVICES 9

updated with the IRS when the funds move. 

You can do this on the Internet with EFTPS 

Online, or when you use EFTPS by Phone.

Use EFTPS via the Internet to make a 

payment, cancel a payment, review your 

payment history, change bank account 

information and more. EFTPS via the 

Internet is easy to navigate and secure. 

It requires a browser with 128 bit encryption. 

Also, the following information is required 

for identification and authorization:

■ Taxpayer Identification Number 

(Employer Identification, Social Security 

number or Individual Tax Identification 

Number)

■ EFTPS Personal Identification 

Number (PIN)

■ Internet Password

EFTPS offers you total convenience. It’s 

available 24 hours a day, 7 days a week, and 

you can schedule payments in advance 

(businesses up to 120 days in advance of the 

tax due date, and individuals up to 365 days).

You can choose to use EFTPS through a 

service offered by a financial institution. 

If you decide to make tax payments using 

a service offered by a financial institution, 

you will instruct them to move funds from 

your account to the Treasury’s account. (Not 

all financial institutions offer EFTPS. Please 

check with your financial institution to learn 

if they offer EFTPS and if you are eligible to 

use it. Some may charge a fee.)

Tax professionals, accountants and payroll 

companies are discovering the added 

benefits for using EFTPS. There are four 

easy ways to make payments for your 

clients:

1. EFTPS Online

Available to taxpayers or tax professionals 

who wish to make debit payments using the 

Internet or telephone.

2. EFTPS Batch Provider

Enhanced, Web-based software is designed 

for payroll processors and tax professionals 

who wish to make multiple payments in 

a single transmission for business and 

individual clients. Registration is required 

and all clients must be enrolled and have 

a payment authorization on file.

3. EFTPS Bulk Provider

Designed for payroll processors who initiate 

frequent payments from and desire automated enrollment through an Electronic 

Data Interchange (EDI) compatible system.

To enroll in EFTPS visit www.eftps.gov. 

For additional information, call EFTPS 

Customer Service at (800) 555-4477 (TDD 

(800) 733-4829), (Spanish (800) 244-4829).

The IRS produces a number of documents that provide additional information 

on EFTPS: 

■ Publication 966, The Secure Way to 

Pay Your Federal Taxes (for taxpayers)

■ Publication 4169, Tax Professional 

Guide to EFTPS (for tax professionals)

You can order these free by calling 

(800) 829-3676. These publications are also 

available on the Web site at www.irs.gov.
10 2008 GUIDE TO FREE TAX SERVICES

COPIES OR TRANSCRIPTS OF 

PRIOR YEAR TAX RETURNS

You have two easy and convenient options 

for requesting copies of your tax return 

information from the IRS — by phone at 

(800) 829-1040, or by mail using Form 4506, 

“Request for Copy of Tax Return,” or 

Form 4506-T, “Request for Transcript of 

Tax Return,” by mail or fax.

Requesting Documents

You can get transcripts, Form W-2 information, and verification of nonfiling by calling 

(800) 829-1040, or by mailing or faxing 

Form 4506-T, “Request for Transcript of Tax 

Return.” (See instructions on Form 4506-T.) 

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. These forms 

can be obtained by calling (800) TAX-FORM 

[(800) 829-3676]. They are also available 

on the IRS Web site in a fill-in format at 

www.irs.gov.

Tax Return Transcript

A tax return transcript shows most line 

items contained on the return (1040 series 

only) as it was originally filed, including any 

accompanying forms and schedules. It does 

not reflect any changes made by you, your 

tax representative, or the IRS after the 

return was filed. In many cases, a return 

transcript will meet the requirements of 

lending institutions, such as those offering 

mortgages and student loans. Tax return 

transcripts are available for the current 

and 3 prior calendar years, are delivered 

in approximately 2 weeks, and are provided 

free of charge.

Tax Account Transcript

A tax account transcript includes any later 

adjustments either you or the IRS made 

after the tax return was filed. This transcript 

shows basic data, including marital status, 

type of return filed, adjusted gross income, 

and taxable income. Tax account transcripts 

are delivered by mail in approximately 

2 weeks and are provided free of charge.

Photocopies of Tax Returns

When you need a copy of a tax return 

because a transcript does not meet your 

needs, the IRS can provide one for a fee of 

$39 for each tax year requested. You should 

wait at least 6 weeks after filing a current 

return before requesting copies. Copies are 

generally available for returns filed in the 

current year and past 6 years. Tax forms 

filed more than 6 years ago may not be available for making photocopies. However, tax 

account transcripts are generally still 

available for these periods. Certified photocopies for court or administrative proceedings are also available on request. Allow at 

least 60 days from IRS receipt for delivery.

Free IRS 

 Resources
AN INSTALLMENT PLAN 

TO PAY YOUR TAXES

If you are not able to pay all your federal 

taxes by the due date, a monthly payment 

plan may be the answer. The process isn’t 

automatic and there may be alternatives, 

but if you are eligible, this could be the 

solution that makes paying taxes easier.

Apply for a payment plan by completing 

Form 9465, “Installment Agreement 

Request.” This form also has details 

about eligibility requirements.

You may be able to apply for a payment 

plan online. Check www.irs.gov for the 

Online Payment Agreement Application.

Generally, you may have up to 60 months to 

pay, but paying the full amount as soon as 

possible will save you money in penalties 

and interest. The late payment penalty is 

usually 0.5 percent a month, every month, 

up to 25 percent of the tax owed. Interest 

rates vary because they are set quarterly. 

You can check the current interest rate by 

going to www.irs.gov, Keyword interest 

rate. Interest and penalties are figured 

on the declining monthly balance throughout the life of the payment plan. There is 

also a $105 set-up fee for an installment 

agreement, which is taken from your first 

payment under the plan. Do not send the 

$105 with Form 9465.

IRS TELETAX – 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. You may listen to as many topics 

as you like during the call. Have paper and 

pencil ready to take notes. See pages 12-13 

in this publication for a list of topics.

For refund information, have a copy of your 

current tax return (Form 1040, 1040A or 

1040EZ), your Social Security number (SSN) 

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.

GovBenefits.gov (www.GovBenefits.gov) is the official benefits 

Web site of the U.S. Government. GovBenefits.gov provides citizens 

with a one-stop source for connecting to 1000+ government assistance 

programs; covering a broad range of categories including Tax 

Assistance, Food/Nutrition, Housing, and Disaster Relief.

GovBenefits.gov is continually expanding its program database 

to offer the American public access to government benefit resources 

with the added convenience of being accessible 24 hours/day, 7 days/week. 

Once on the site, you can complete a confidential questionnaire 

that quickly matches you with programs you may be eligible to receive. 

Getting started is free and easy.

Step 1: Go to www.GovBenefits.gov

Step 2: Click the Start Here button and begin the 

GovBenefits.gov questionnaire.

2008 GUIDE TO FREE TAX SERVICES 11
TELETAX RECORDED INFORMATION – (800) 829-4477

T O P I C M E N U N U M B E R S

When prompted, enter the three digit number for the Tax Topic you want to hear.

IRS HELP AVAILABLE

101 IRS Services – Volunteer 

Tax Assistance, Toll-free 

Telephone, Walk-in 

Assistance, and 

Outreach Programs

102 Tax Assistance for 

Individuals with 

Disabilities and the 

Hearing Impaired

103 Tax Help for Small 

Business and the 

Self-employed

104 Taxpayer Advocate 

Program – Help for 

Problem Situations

105 Armed Forces 

Tax Information

107 Tax Relief, 

Disaster Situations, 

IRS Procedures

151 Your Appeal Rights

152 Refunds – How Long 

They Should Take

153 What to Do If You Haven’t 

Filed Your Tax Return 

(Nonfilers)

154 Forms W-2 and Form 

1099-R (What to Do 

If Not Received)

155 Forms and Publications– 

How to Order

156 Copy of Your Tax Return– 

How to Get One

157 Change of Address – 

How to Notify the IRS

158 Ensuring Proper 

Credit of Payments

159 Prior Year’s Form W-2 

(How to Get a Copy of) 

COLLECTION

160 Form 1099-A, “Acquisition or Abandonment of 

Secured Property” 

and Form 1099-C, 

“Cancellation of Debt” 

201 The Collection Process

202 How to Pay Your Taxes

203 Failure to Pay Child 

Support, Federal Nontax 

and State Income Tax

204 Offers-in-Compromise

205 Innocent Spouse Relief 

(and Separation of 

Liability and Equitable 

Relief) 

ALTERNATIVE 

FILING METHODS

253 Substitute Tax Forms

GENERAL 

INFORMATION

301 When, Where, 

and How 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)

352 Which Form – 1040, 

1040A, or 1040EZ?

356 Decedents

TYPES OF INCOME

401 Wages and Salaries 

402 Tips

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 Expenses

420 Bartering Income

421 Scholarship and 

Fellowship 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 Exchange of Policyholder Interest for Stock 

Adjustments to Income

451 Individual Retirement 

Accounts (IRAs)

452 Alimony Paid

453 Bad Debt Deduction

455 Moving Expenses

456 Student Loan Interest 

Deduction, Itemized 

Deductions

12 2007 GUIDE TO FREE TAX SERVICES
457 Tuition and 

Fees Deduction

458 Educator 

Expense Deduction

501 Should I Itemize?

502 Medical and 

Dental Expenses

503 Deductible Taxes

504 Home Mortgage Points

505 Interest Expense

506 Contributions

507 Casualty and 

Theft Losses

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 Tax 

Computation

551 Standard Deduction

552 Tax and Credits 

Figured by the IRS

553 Tax on a Child’s 

Investment Income

554 Self-employment Tax

555 Ten-year Tax Option 

for Lump-sum 

Distributions

556 Alternative 

Minimum Tax 

557 Tax on Early Distributions 

from Traditional and 

Roth IRAs

558 Tax on Early Distributions from Retirement 

Plans Tax Credits

601 Earned Income 

Credit (EIC)

602 Child and Dependent 

Care Credit

607 Adoption Credit

608 Excess Social Security 

and RRTA Tax Withheld

610 Retirement Savings 

Contributions, Credits, 

IRS Notices

611 Telephone Excise 

Tax Refund (TETR) – 

Individuals

612 Telephone Excise 

Tax Refund (TETR) – 

Individuals with 

SCH C, E , or F

613 Telephone Excise 

Tax Refund (TETR) – 

Businesses

651 Notices – What to Do

652 Notice of Under 

Reported 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 Form W-2, “Where, 

When, and How to File”

753 Form W-4, “Employee’s 

Withholding Allowance 

Certificate”

754 Form W-5, “Advance 

Earned Income Credit”

755 Employer Identification 

Number (EIN) – How to 

Apply

756 Employment Taxes for 

Household Employees

757 Form 941, “Deposit 

Requirements”

758 Form 941, “Employer’s 

Quarterly Federal Tax 

Return”

761 Tips – Withholding and 

Reporting

762 Independent Contractor 

vs. Employee 

MAGNETIC MEDIA FILERS – 

1099 SERIES AND RELATED 

INFORMATION RETURNS

801 Who Must File Magnetically

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 Aliens 

and U.S. Citizens Living 

Abroad

851 Resident and 

Nonresident Aliens

856 Foreign Tax Credit

857 Individual Taxpayer 

Identification Number – 

Form W-7

858 Alien Tax 

Clearance Tax 

INFORMATION FOR 

PUERTO RICO RESIDENTS 

(IN SPANISH)

901 Quien Está Obligado 

a Radicar la Planilla 

Federal de Contribución 

Sobre Ingreso en Puerto 

Rico? (Who Is Required 

to File a U.S. Income Tax 

Return in Puerto Rico?)

902 Deducciones y Créditos 

Para Contribuyentes en 

Puerto Rico (Deductions 

and Credits for Puerto 

Rico Taxpayers)

903 Impuestos Patronales 

(Federales) en Puerto 

Rico (Federal Employment Taxes in Puerto 

Rico)

904 Asistencia Contributiva 

Para Residentes de 

Puerto Rico (Volunteer 

Tax Assistance for 

Puerto Rico Residents)

2007 GUIDE TO FREE TAX SERVICES 13
14 2008 GUIDE TO FREE TAX SERVICES

BEFORE YOU CALL THE IRS

We will 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. (The answer to the same question 

often varies from one taxpayer to another 

because of differences in their age, income, 

or whether they can be claimed as a dependent, etc.)

To protect and maintain your individual 

account security, you may be asked for your 

Social Security number (SSN), date of birth, 

or IRS Personal Identification Number (PIN) 

if you have one. You will also need to provide 

the amount of your refund, the filing status 

shown on your tax return, the “caller ID 

number” shown at the top of any notice you 

received, and the numbers in your street 

address, or your ZIP code.

If you are asking for an installment agreement to pay your tax, you will be asked for 

the highest amount you can pay each month 

and the date on which you can pay it.

BEFORE YOU HANG UP

If you do not fully understand the answer to 

your question, or you feel the IRS representative did not fully understand the question, 

please tell the representative. The representative will take additional time to be sure he 

or she has answered your question fully.

By law, you are responsible for paying your 

fair share of federal income tax. If we should 

make an error in answering your question, 

you are still responsible for paying the 

correct tax. You will not be charged any 

penalty due to an IRS error.

The IRS uses several methods to evaluate 

our telephone service. One method is to 

record telephone calls (for quality assurance 

purposes only). A random sample of recorded calls is selected for review through the 

quality assurance process. Other methods 

include listening to live calls in progress and 

contacting a random selection of customers 

with a Customer Satisfaction Survey. IRS tax forms and publications 

are available 24 hours a day, 7 days 

a week through the IRS Web site, 

www.irs.gov.

Calling 

 the IRS
TOLL-FREE SERVICE

IRS Toll-free Tax Assistance

(in English and Spanish) . . . . . . . . . . . . . . (800) 829-1040

Our normal hours of operation are Monday through 

Friday 7:00 a.m. to 10:00 p.m. local time. (Alaska and 

Hawaii should follow Pacific Time.)

IRS Business and Specialty Help Line

(in English and Spanish) . . . . . . . . . . . . . . (800) 829-4933 

Specialized help for businesses and other non-individual 

tax issues.

Employer Identification Number . . . . (800) 829-4933 

Call IRS to apply for an Employer Identification Number (EIN).

Order Tax Forms and Material . . . . . . . (800) 829-3676

IRS TE/GE Customer 

Accounts Services . . . . . . . . . . . . . . . . . . . . . (877) 829-5500

You may direct your technical and procedural questions concerning charities 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.

Tax Help for US Taxpayers 

Residing in Canada . . . . . . . . . . . . . . . . . . . . (215) 516-2000

IRS Taxpayer Advocate . . . . . . . . . . . . . . . (877) 777-4778 

Community Based Outlet Program . . (800) 829-2765

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 . . . . . . . . . . . . (215) 516-2000

fax: (215) 516-2555 

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. Traveling IRS tax assistors 

will visit foreign cities during the 2008 filing season. 

Call your local U.S. embassy or consulate or visit one 

of our offices to find out the dates, times, and locations for assistance. 

Frankfurt, Germany . . . . . . . . . . . . . . . . 49-69-7535-3811

fax: 49-69-7535-3803 

London, England . . . . . . . . . . . . . . . . . . . 44-207-894-0485 

fax: 44-207-495-4224

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

fax: 33-1-4312-2303

Within France . . . . . . . . . . . . . . . . . . . . . . . . . . . 01 4312 2555

Taxpayers residing overseas with technical 

account questions . . . . . . . . . . . . . . . . fax: (215) 516-2555

Or write: 

Internal Revenue Service 

P.O. Box 920, International Section 

Bensalem, PA 19020-8518

I R S T E L E P H O N E N U M B E R S

2007 GUIDE TO FREE TAX SERVICES 15
Small Business 

 Tax Resources

SMALL BUSINESS 

TAX WORKSHOPS

Small business owners can learn more 

about their tax responsibilities by making 

use of free IRS tax workshops. There are 

several options available:

■ Attend a live workshop coordinated by 

one of our partner organizations. Scheduled 

workshops are posted on www.irs.gov/

smallbiz.

■ Take a workshop online, 24/7, through a 

self-directed e-learning session or a 

streaming video presentation that uses the 

same material as the live workshop.

■ Take a workshop off-line using IRS 

Publication 1066C, A Virtual Small Business 

Tax Workshop DVD. You can order material 

via the Internet at www.irs.gov/smallbiz.

WORKSHOPS FOR SMALL 

AND MID-SIZED EXEMPT 

ORGANIZATIONS

This one-day introductory workshop is 

designed for administrators or volunteers 

of small or mid-size exempt organizations 

who are responsible for the organizations’ 

tax compliance. A small fee applies. For 

more information, visit www.irs.gov/eo.

On-line Workshops: A Web-based version 

of this workshop is available; details are 

at www.irs.gov/eo.

SSA/IRS REPORTER

The SSA/IRS Reporter is a quarterly newsletter that keeps employers up to date on 

changes to taxes and employee wage 

obligations. This newsletter, produced jointly 

by the Social Security Administration and 

the IRS, is mailed to approximately seven 

million employers along with each quarterly 

Form 941, “Employer’s Quarterly Federal 

Tax Return.” You can also download a copy 

of the newsletter from www.irs.gov.

ONLINE TAX TOOLKIT

The Taxpayer Advocate Service (TAS), an 

independent organization within the IRS, 

has partnered with the IRS to develop an 

electronic toolkit that explains basic tax laws 

and procedures. The toolkit, titled “Taxes: 

What You Need to Know – Responsibilities 

and Benefits,” is available in English and 

Spanish at www.tax-toolkit.com. It will 

help you:

■ Understand basic tax information.

■ Determine whether you need an Individual 

Taxpayer Identification Number (ITIN).

■ Learn about special tax credits.

■ Prevent identity theft.

■ Understand why it’s important to follow 

the tax laws.

■ Learn more about the tax aspects of 

starting a small business.

■ Understand options when you owe the 

IRS money.

■ Get a tax refund quickly and fairly.

16 2007 GUIDE TO FREE TAX SERVICES
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 what your rights are.

Pub 1 (SP), Derechos del Contribuyente 

(Your Rights as a Taxpayer) – 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.

Forms 1040, 1040A, 1040EZ, 1040NR, 1040X, 1310, 

2106, 2848, 3903, 4868, 8822, 9465, W-2.

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

Forms 940, 941, 944.

Pub 15-A, Employer’s Supplemental Tax Guide

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.)

Forms 1040 (Schedules A, B, D, E, EIC, R), 1040A, 

1040EZ, 2106, 2441, 3903, W-2. 

IRS PUBLICATION 1, 

YOUR RIGHTS AS A TAXPAYER

IRS Publication 1, Your Rights as a Taxpayer, 

and 1(SP), Derechos del Contribuyente, highlight 

some of the most important rights. You can 

download these publications from the IRS 

 Web site at www.irs.gov or order the paper 

document by calling (800) 829-3676.

IRS PUBLICATION 553, 

HIGHLIGHTS OF 2007 TAX CHANGES

Publication 553, Highlights of 2007 Tax Changes, 

is a collection of the latest tax law changes that can 

affect your tax situation in the 2008 filing season. 

You can download Publication 553 and nearly 100 

other tax publications listed in this booklet from 

the IRS Web site at www.irs.gov. You can request 

a free copy of any IRS tax publication by calling 

(800) 829-3676.

2007 GUIDE TO FREE TAX SERVICES 17

TAX PUBLICATIONS
Pub 51 (Circular A), Agricultural Employer’s Tax Guide 

Form 943.

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. 

Forms 1040, 1116, 2555, 2555-EZ.

Pub 80 (Circular SS), Federal Tax Guide for Employers 

in the Virgin Islands, Guam, American Samoa, and 

the Commonwealth of the Northern Mariana Islands 

Forms 940, 941SS, 943.

Pub 179 (Circular PR), Guía Contributiva Federal 

Para Patronos Puertorriqueños (Federal Tax Guide 

for Employers in Puerto Rico) – in Spanish.

Forms 940PR, 941PR, 943PR, W-3PR.

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.

Forms 1040 (Schedules D, F, J, SE), 4562, 4684, 4797, 8903. 

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.

Forms 2106, 2106EZ.

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 cannot 

take the standard deduction.

Forms 2120, 8332.

Pub 502, Medical and Dental Expenses – 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.

Form 1040 (Schedule A), 8885.

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.

Forms 1040A (Schedule 2), 2441.

Pub 504, Divorced or Separated Individuals 

Form 8332.

Pub 505, Tax Withholding and Estimated Tax 

Forms 1040-ES, 2210, 2210-F, W-4, W-4P, W-4S, W-4V.

Pub 509, Tax Calendars for 2008

Pub 510, Excise Taxes for 2007 – covers in detail the 

various 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. 

Forms 637, 720, 6197, 6627.

Pub 513, Tax Information for Visitors to the United 

States – briefly reviews the general requirements of 

U.S. income tax rules for foreign visitors who may have 

to file a U.S. income tax return during their visit. Most 

visitors who come to the United States are not authorized 

to work in this country. Check with the office of U.S. 

Citizenship and Immigration Services (USCIS) before 

taking a job.

Forms 1040C, 1040-ES (NR), 1040NR, 2063.

18 2007 GUIDE TO FREE TAX SERVICES
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. 

Form 1116.

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.

Forms 1042, 1042S, 8233, 8288, 8288-A, 8288-B, 8804, 

8805, 8813, W-8 series (BEN, ECI, EXP, IMY).

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 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.

Forms 1040 (Schedules C-EZ, SE), 2106EZ, 4029, 4361.

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.

Forms 1040, 1040C, 1040NR, 1040NR-EZ, 2063.

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.

Forms 1040, 3903.

Pub 523, Selling Your Home – explains how to treat 

any gain or loss from selling your main home.

Form 1040 (Schedule D).

Pub 524, Credit for the Elderly or the Disabled – 

explains who qualifies for the credit and how to figure it.

Forms 1040 (Schedule R), 1040A (Schedule 3).

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.

Forms 1040 (Schedule A), 8283.

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 activity.

Forms 1040 (Schedule E), 4562.

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.

Forms 1040 (Schedule A), 2106, 2106EZ.

Pub 530, Tax Information for First-Time Homeowners 

Forms 1040 (Schedule A), 8396.

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.)

Forms 4070, 4070A.

2007 GUIDE TO FREE TAX SERVICES 19
Pub 534, Depreciating Property Placed in Service 

Before 1987 – This publication explains how to 

figure and claim deductions for depreciation under 

Accelerated Cost Recovery System (ACRS).

Form 4562.

Pub 535, Business Expenses – discusses in detail 

common business expenses and explains what is 

and is not deductible.

Pub 536, Net Operating Losses (NOLs) for Individuals, 

Estates and Trusts – discusses net operating losses 

(NOLs) for individuals, estates and trusts. Topics 

include: how to figure an NOL; when to use an NOL; 

how to claim an NOL deduction; and how to figure 

an NOL carryover. 

Form 1045.

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.

Form 6252.

Pub 538, Accounting Periods and Methods – explains 

some of the rules for accounting periods and methods. 

This publication is not intended as a guide to general 

business and tax accounting rules.

Forms 1128, 2553, 3115.

Pub 541, Partnerships

Form 1065 (Schedules K, K-1). 

Pub 542, Corporations – discusses the general tax 

laws that apply to ordinary domestic corporations. 

Form 1120. 

Pub 544, Sales and Other Dispositions of Assets – 

explains how to figure gain and loss on various transactions, such as 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.

Forms 1040 (Schedule D), 4797, 8824.

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.

Form 4684.

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 and dividends, expenses related 

to investments, and sales and trades of investment 

property including capital gains and losses.

Forms 1040 (Schedules B, D), 1099-DIV, 1099-INT, 

4952, 6781, 8815.

Pub 551, Basis of Assets – explains how to determine 

the basis of property, which is usually its cost.

Pub 552, Recordkeeping for Individuals – highlights 

and serves as a ready reference on general recordkeeping for individual income tax filing.

Pub 553, Highlights of 2007 Tax Changes – provides 

detailed information about tax law changes that may 

affect you this filing season. 

Pub 554, Tax Guide for Seniors – provides helpful 

information on tax topics that may be of interest to 

older Americans. This guide also covers certain provisions that give special tax treatment to them.

Pub 555, Community Property – provides helpful 

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.

20 2007 GUIDE TO FREE TAX SERVICES
Pub 556, Examination of Returns, 

Appeal Rights, and Claims for Refund 

Form 1040X.

Pub 557, Tax-Exempt Status for Your Organization – 

explains the rules and procedures that apply to organizations applying for exemption from federal income 

tax under section 501 of the Internal Revenue Code.

Forms 990, 990 EZ, 990 PF, 1023, 1024, 8871, 8872.

Pub 559, Survivors, Executors, and Administrators – 

provides helpful 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.

Forms 1040, 1041.

Pub 560, Retirement Plans for Small Business 

(SEP, SIMPLE, and Qualified Plans) – provides 

guidance relevant to 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. 

Form 8283.

Pub 564, Mutual Fund Distributions – explains the tax 

treatment of distributions paid or allocated to an individual shareholder of a mutual fund, and explains how 

to figure gain or loss on the sale of mutual fund shares. 

Forms 1040 (Schedules B, D), 1099-DIV.

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.

Forms 1040, 1040-SS, 4563, 5074, 8689.

Pub 571, Tax-Sheltered Annuity Plans (403(b) Plans) 

For Employees of Public Schools and Certain TaxExempt Organizations – explains the contribution 

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 profit-sharing plans. Additionally, this 

publication discusses how to roll over distributions from 

a qualified plan.

Forms 1040, 1040A, 1040NR, 1099-R, 4972.

Pub 575 (SP), Cómo Preparar la Declaración de 

Impuesto Federal (How to Prepare the Federal 

Income Tax Return) – Pub 575 in Spanish.

Forms 1040, 1040A (Schedules 1 and 2), 1040EZ, 

and Schedule EIC.

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.

2007 GUIDE TO FREE TAX SERVICES 21
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 584 (SP), Registro de Pérdidas por Hechos Fortuitos Imprevistos, Desastres y Robos (Propiedad de Uso 

Personal) – Publication 584 in Spanish.

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.

Forms 1040, 1040A, 1040NR, 5329, 8606.

Pub 593, Tax Highlights for U.S. Citizens and Residents 

Going Abroad – provides a brief overview of various 

U.S. tax provisions that apply to U.S. citizens and resident 

aliens who live or work abroad and expect to receive 

income from foreign sources.

Pub 594, Understanding the 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), Qué es lo que Debemos Saber sobre El 

Proceso de Cobro del IRS – Publication 594 in Spanish.

Pub 595, Capital Construction Fund for Commercial 

Fishermen – is primarily intended for sole proprietors 

who use Form 1040 (Schedules C or C-EZ) to report 

profit or loss from fishing. This publication does not 

cover corporations or partnerships in detail

Forms 1040 (Schedules C, C-EZ ), 1099-MISC.

Pub 596, Earned Income Credit – explains who may 

receive the credit, how to figure and claim the credit, 

and how to receive advance payments of the credit.

Forms 1040, 1040A, Schedule EIC, EIC Worksheets, W-5.

Pub 596 (SP), Crédito por Ingreso del Trabajo (Earned 

Income Credit) – Publication 596 in Spanish.

Pub 597, Information on the U.S.-Canada Income Tax 

Treaty – this publication explains certain tax provisions 

that may 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.

Form 990-T.

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.

Forms 1040, 1040A. 

Pub 850, English-Spanish Glossary of Words and 

Phrases Used in Publications Issued by the Internal 

Revenue Service

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 helpful 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.

Forms 982, 1040, 1041.

22 2007 GUIDE TO FREE TAX SERVICES
Pub 915, Social Security and Equivalent Railroad 

Retirement Benefits – explains taxability of Social 

Security and equivalent railroad retirement benefits.

Forms SSA-1042S and RRB-1042S, SSA-1099 

and RRB-1099, Social Security Benefits Worksheets.

Pub 919, How Do I Adjust My Tax Withholding? – 

discusses Form W-4 and offers guidance for getting 

the right amount of tax withheld from your pay.

Form W-4.

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 income-producing activity.

Form 8582.

Pub 926, Household Employer’s Tax Guide For Wages 

Paid in 2007 – 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.

Forms 1040 (Schedule H), W-2, W-3, W-4, W-5.

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.

Forms 8615, 8814.

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. 

Form 1040 (Schedule A) 

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 at 

www.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.

Form 4562.

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.

Forms 2848, 8821.

Pub 950, Introduction to Estate and Gift Taxes – 

provides general information on the federal gift and 

estate taxes. It explains when these taxes apply and 

how they can be eliminated or reduced. 

Forms 706, 709.

Pub 954, Tax Incentives for Distressed Communities

Pub 957, Reporting Backpay and Special Wage Payments to the Social Security Administration

Pub 966, EFTPS – The Secure Way to Pay Your Federal 

Taxes for Businesses and Individual Taxpayers – 

explains how taxpayers can enroll in the Electronic 

Federal Tax Payment System (EFTPS) and make all 

federal tax payments electronically. 

Pub 967, The IRS Will Figure Your Tax – explains the 

procedures for choosing to have the IRS figure the tax 

on Forms 1040, 1040A, and 1040EZ.

2007 GUIDE TO FREE TAX SERVICES 23
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.

Forms 8853, 8889, 1099-SA, 5498-SA.

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.

Form 8839.

Pub 971, Innocent Spouse Relief – explains who 

may qualify for relief and how to apply for relief.

Form 8857.

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, List of Original Issue Discount Instruments – 

helps brokers and other middlemen use Pub. 1212 to 

identify publicly offered original issue discount (OID) 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 

www.irs.gov.

Pub 1244, Employee’s Daily Record of Tips and Report 

to Employers – Forms 4070, 4070-A.

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 1542, Per Diem Rates – provides the maximum per 

diem allowances for business travel within the continental U.S.

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.

Form 8300.

Pub 1544 (SP), Informe de Pagos en Efectivo en Exceso 

de $10,000 (Recibidos en una Ocupacion o Negocio) – 

 in Spanish 

Pub 1546, The Taxpayer Advocate Service —Your Voice 

at the IRS – describes the free, confidential 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 1546EZ – gives information about TAS services 

and taxpayers’ rights.

Pub 1635, Understanding Your EIN – provides general 

information on employer identification numbers (EINs). 

It offers guidance on when an EIN is required and how 

to obtain an EIN.

Pub 3611, Electronic Payments – describes how taxpayers can pay federal taxes electronically through an electronic funds withdrawal, by credit card or by using EFTPS.

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. It was designed and produced in 

conjunction with the U.S. Department of Labor.

Pub 4460, The Retirement Plan Products Navigator – 

highlights many of the publications and brochures 

created by Employee Plans, Customer Education, and 

Outreach of IRS’s Tax Exempt and Government Entities 

Division, dealing with different types of retirement plans.

Pub 4588, Tax Guide for Green Card Holders 

Pub 4588 (SP), Tax Guide for Green Card Holders – 

in Spanish. 

Pub 4588 (VN), Tax Guide for Green Card Holders – 

in Vietnamese. 

24 2007 GUIDE TO FREE TAX SERVICES
I TAKE CREDIT

FOR OPENING A SAVINGS ACCOUNT

The Earned Income Tax Credit—it’s not just a tax deduction. It’s money hard-working 

American families can use to make a real big difference in their lives. If you earned less 

than $39,783, find out if you qualify at www.irs.gov/eitc or call 1-800-TAX-1040.
Department of the Treasury

Internal Revenue Service

Publication 910 (12-2007)

Catalog Number 15315W