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IRS.gov

IRS Guide to

Free

Tax Services

Filing Options

Publications

Information

Resources 

Seminars and Webinars

Tax Year 2013
Think of the things you could do if you just had more money. So, look into 

the Earned Income Tax Credit. It’s for working people who make less than 

$51,567. Some will get as much as $6,044 back from the IRS when they 

file their taxes and claim the credit. Is there some money waiting for you? 

Don’t doubt, check it out. Determine your EITC eligibility using the EITC 

Assistant tool available only at IRS.gov. 

Think of the things you could do if you just had more money. So, look into 

the Earned Income Tax Credit. It’s for working people who make less than 

$51,567. Some will get as much as $6,044 back from the IRS when they 

file their taxes and claim the credit. Is there some money waiting for you? 

Don’t doubt, check it out. Determine your EITC eligibility using the EITC 

Assistant tool available only at IRS.gov. 
GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov 1

IRS Guide to 

Free Tax Services,

TAX YEAR 2013,

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.”

The 2013 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. 

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

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 information on 

how to interact with the IRS electronically. The 

website includes information on electronic filing 

(e-file) and payment options for individuals and 

businesses. 

In addition, you will find tax forms, instructions 

and publications, where to file addresses, the 

latest tax law changes, specific tax information 

for individuals and businesses, information on 

tax refunds, subscription services, and much 

more. There are also special tools like “Where’s 

My Refund?,” the “Interactive Tax Assistant 

(ITA),” and the “IRS Withholding Calculator.” 

IRS.gov is available 24 hours a day, 7 days 

a week.

TAX FORMS OUTLET PROGRAM,

You can always get tax material at IRS.gov and 

at most IRS offices, but the IRS also provides 

federal tax materials to many public and private 

institutions to offer easy availability for taxpayers. Places where you can find additional tax 

material include many post offices, libraries and 

local government offices. Some of these places 

may have information on their website about the 

availability 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 

geared to retirement plan professionals, 

providing them with information about current 

developments and upcoming events within the 

retirement plans area.
GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov 3

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 Providers: This subscription service, issued monthly, 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.

TAXPAYER ADVOCATE SERVICE,

The Taxpayer Advocate Service (TAS) is your 

voice at the IRS. Our job is to ensure that every 

taxpayer is treated fairly and that you know and 

understand your rights. 

We can offer you free help with IRS problems 

that you can’t resolve on your own. We know 

this process can be confusing, but the worst 

thing you can do is nothing at all! TAS can help 

if you can’t resolve your tax problem and:

l Your problem is causing financial difficulties 

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.

If you qualify for our help, you’ll be assigned to 

one advocate who’ll be with you at every turn 

and will do everything possible to resolve your 

problem.

l TAS is an independent organization within the 

IRS. Our advocates know how to work with the 

IRS to get your problems resolved.

l Our services are free and tailored to meet

your needs.

l We have offices in every state, the District 

of Columbia, and Puerto Rico.

l Our online tax toolkit can help you

understand your rights, which the IRS 

must abide by in dealing with you. Go to 

www.TaxpayerAdvocate.irs.gov.

If you think TAS can help you, call your local 

advocate, whose number is in your phone 

book, or go to www.irs.gov and search “taxpayer advocate” (www.irs.gov/tas). You 

can also call us toll-free at 1-877-777-4778.

TAS also works to resolve large-scale, systemic 

problems that affect many taxpayers. If you 

know of one of these broad issues, please 

report it to us through our Systemic Advocacy 

Management System at www.irs.gov, search 

“sams” (www.irs.gov/sams). 

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

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

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 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.

The Office of Privacy is here to help you 

with privacy concerns. We can be reached 

by email at: privacy@IRS.gov.

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-

6905), 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.
6 GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov

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, and,

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 

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 800-906-9887.

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.
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 1-800-829-3676. 

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!,

HIGHLIGHTS OF 

2013 TAX CHANGES,

Posted on IRS.gov is a collection of 

articles on the latest changes that can 

affect your tax situation. You can view 

these articles at http://go.usa.gov/8RR. 

(Note that this URL is case sensitive.) 

You can also access nearly 100 other 

tax publications listed in this booklet from 

IRS.gov, or you can request a free copy 

of any IRS publication be mailed to you 

by calling 800-TAX-FORM (800-829-3676) 

or by ordering the publication online 

at IRS.gov.

GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov 7
8 GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov

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 latest in tax technology.

Cannot make the IRS Nationwide Tax Forums 

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/taxpros 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 is 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, on 

Twitter and in Second Life. 

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 2013 | www.IRS.gov 9

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 $58,000, 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,

For the person comfortable preparing his or 

her own tax return, there is 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 does not 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 will 
10 GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov

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 is requiring that all taxpayers sign their 

e-filed return with an electronic signature. 

Before you can sign the return, you must be 

authenticated. As part of the authentication 

process, you will need to provide your prior year 

Adjusted Gross Income or the Self Select PIN 

(SSP) 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. 

The EFP can be used 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,

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.
GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov 11

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. You must schedule your payment by 8 p.m. ET the day prior to 

the due date. Your funds stay in your account 

until the date you select and your tax records 

will be automatically updated with the IRS when 

the funds move. You can do this either on the 

Internet or 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:

l Taxpayer Identification Number,

(Employer Identification Number, 

Social Security Number, or Individual 

Tax Identification Number)

l EFTPS Personal Identification Number,

l Internet Password,

EFTPS offers you total convenience. It is 

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 account. (Not all financial institutions 

offer this service. Please check with your 

financial institution to learn if they offer EFTPS 

and if you are eligible to use it. Some financial 

institutions may charge a fee.)

Tax professionals, accountants and payroll 

companies are discovering the added benefits 

of using EFTPS. There are three easy ways to

make payments for your clients:

1. EFTPS,

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 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 two documents that provide 

additional information on EFTPS:

l Publication 966, EFTPS A Guide to 

Getting Started,

l Publication 4169, Tax Professional Guide 

to EFTPS (for tax professionals),

You can download these publications from 

IRS.gov or order the paper document by calling 

800-829-3676.
12 GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov

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 search “transcript” 

(www.irs.gov/transcript),

l By phone at 800-908-9946,

l By mail using Form 4506, Request 

for Copy of Tax Return,

l By mail or FAX using Form 4506-T, 

Request for Transcript of Tax Return,

l By mail or FAX using Form 4506T-EZ, Short Form 

Request for Individual Tax Return Transcript,

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,

A tax return transcript shows most line items 

contained on the return (Form 1040 series, Form 

1065, Form 1120, Form 1120A, Form 1120H, 

Form 1120L, and Form 1120S) 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 three prior calendar years, 

and are provided free of charge.

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 3 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 does not 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 these information returns: 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 2012, filed in 2013, will not be available 

until 2014. Wage and Income transcripts are 

provided free of charge. 
GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov 13

AN INSTALLMENT PLAN 

TO PAY YOUR TAXES,

Paying your taxes on time and in full eliminates 

costly late payment penalties and interest. If you 

cannot 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, contact the IRS at 800-829-1040, 

or follow the instructions on your IRS bill. 

If you cannot pay right away, an installment 

payment plan may be an option. Remember, 

penalties and interest will continue to grow while 

you are 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 do not 

need to wait for a bill to apply online for a 

payment plan. You can also request a payment 

plan by filling 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. You do not need to send in the fee with 

your application. The fee will be deducted from 

your first installment payment. 

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 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 does not always suggest 

that an error has been made. Returns are 

selected using a variety of methods. 

If you are notified of an audit—either by mail 

or by telephone with a confirmation letter to 

follow—you will want to review these helpful 

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.

WHERE’S MY REFUND,

Check the status of your 2013 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 will 

need to provide the following information:

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 do not 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 do not have Internet access, call 1-866-

464-2050 for the status of your amended return. 

The automated telephone application is available 

24 hours a day, 7 days a week.
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. 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, 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 Businesses 

and Self-Employed,

104, Taxpayer Advocate Service – 

Your Voice at the IRS,

105, Armed Forces Tax Information,

107, Tax Relief, Disaster Situations,

IRS Procedures,

151, Your Appeal Rights,

152, Refund Information,

153, What to Do If You Haven’t Filed 

Your Tax Return,

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

To Do If Incorrect or 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),

160, Form 1099-A, Acquisition or 

Abandonment of Secured Property

and Form 1099-C, Cancellation 

of Debt,

Collection,

201, The Collection Process,

202, Tax Payment Options,

203, Refund Offsets: For Unpaid Child 

Support, And Certain Federal, 

State, 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 Paid 

Tax Return Preparer,

255, Self-Select Pin Signature Method 

for Online Registration,

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),

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 (Formerly Renting Vacation 

Property and Renting to Relatives),

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,

431, Canceled Debt – Is it Income or Not?,

14 GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov
GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov 15

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,

554, Self-employment Tax,

556, Alternative Minimum Tax,

557, Tax on Early Distributions

from Traditional and Roth IRAs,

558, Tax On Early Distributions 

from Retirement Plans, Other 

Than IRAs,

Tax Credits,

601, Earned Income Credit (EIC),

602, Child and Dependent Care Credit,

607, Adoption Credit and Adoption 

Assistance Programs For 2010 

and 2011,

608, Excess Social Security and ,

RRTA Tax Withheld

610, Retirement Savings 

Contributions Credit,

611, First-time Homebuyer Credit 

– Purchases Made in 2008,

612, First-time Homebuyer Credit 

– Purchases Made in 2009 and 2010,

IRS Notices,

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,

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, A Business Credit is Available 

For Qualified Employers Under 

“The Hire Act” Of 2010 ,

761, Tips – Withholding and Reporting,

762, Independent Contractor vs. Employee,

763, The “Affordable Care Act” Of 2010 

Offers Employers New Tax 

Deductions And Credits,

Electronic Media Filers – 1099 Series 

and Related Information Returns,

801, Who Must File 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 Aliens 

and U.S. Citizens Living Abroad,

851, Resident and Nonresident Aliens,

856, Foreign Tax Credit,

857, Individual Taxpayer Identification 

Number – (ITIN) Form W-7,

858, Alien Tax Clearance,

Tax Information for 

Residents of Puerto Rico,

901, Is a Person With Income from 

Puerto Rican Sources Required to 

File a U.S. Income Tax Return?,

902, Credits and Deductions for 

Taxpayers With Puerto Rican 

Source Income That is Exempt 

from U.S. Tax,

903, Federal Employment Tax in 

Puerto Rico,

904, Tax Assistance for Residents of 

Puerto Rico ,

800-829-4477 plus 3-digit code
16 GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov

Calling the IRS,

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. 

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 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 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. 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,

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
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. Traveling 

IRS tax assistors will visit foreign cities during the 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,. . . . . . . . . . . . . . . . . . . . . . 49-69-7535-3834,

FAX: 49-69-7535-3803,

London, England, . . . . . . . . . . . . . . . . . . . . . . . .44-207-894-0476,

FAX: 44-207-495-4224,

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

FAX: 33-1-4312-2303,

Within France,. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 01-4312-2555,

Beijing, People’s Republic of China, . . . . . . . . .86-10-8531-3983,

FAX: 86-10-8531-4287,

Beijing, China Taxpayer service by appointment only. 

For appointment, email irs.beijing@irs.gov.

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

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 the Virtual Small Business Tax Workshop 

to learn about your federal tax responsibilities. 

By the way, you will learn that you can take care 

of many of your business’s 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.

l Print, download or order the Small Business 

Tax Calendar with important due dates and 

helpful tips. You can also install the new IRS 

CalendarConnector and access important tax 

dates for small businesses right from your 

desktop, even when you’re offline.

l Register for IRS Live, bimonthly webinars 

for the tax pro in the know, featuring panel 

discussions among IRS experts and industry 

professionals. Small business owners may also 

be interested in other webinars. Go to IRS.gov

and search “webinars” for details.

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 this 

Web guide for choosing a retirement plan, 

maintaining it and correcting plan errors. 

Learn more at www.retirementplans.irs.gov.

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.”

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

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 will 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 1-800-829-4933 for 

assistance.
GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov 19

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 the “Calendar of Events” tab.

VIDEOS ON TOPICS OF 

INTEREST TO NON-PROFITS,

Visit www.irsvideos.gov and click on the 

“Non-Profits” tab to find archived webinars 

and phone forums on tax topics affecting 

charities and non-profits.

INTERACTIVE, ONLINE TRAININGS,

View our web-based version of the Small 

and Medium-sized Exempt Organization 

workshop, along with mini-courses on various 

topics of interest to exempt organizations 

at www.stayexempt.irs.gov.

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 

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 cannot take the 

standard deduction.

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.

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 are 

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 in detail 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 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.

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.
GUIDE TO FREE TAX SERVICES | TAX YEAR 2013 | www.IRS.gov 21

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.

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 

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.

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. This publication also explains 

the differences between the cash method and 

accrual method of accounting.

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.

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 

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 American seniors.

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.

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 section 501 of the Internal Revenue 

Code.

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.

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.

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

Pub 571, Tax-Sheltered Annuity Plans 

(403(b) Plans) For Employees of Public 

Schools and Certain Tax-Exempt 

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 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 

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.

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

Pub 957, Reporting Back Pay and Special 

Wage Payments to the Social Security 

Administration,

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 (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 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 in 

Russian.

Pub 1546-EZ (SO) – Publication 1546 in 

Somali.

Pub 1546-EZ (SP) – Publication 1546 in 

Spanish.

Pub 1546-EZ (VN) – Publication 1546 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 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 “check-up” of their retirement plans 

through the use of the appropriate checklist, 

and how to initiate corrective action 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. 

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

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 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 4165, An Introduction to Collection 

Due Process Hearings – describes the 

Appeals Mission, expectations for Appeals 

and responsibilities of taxpayers requesting 

Collection Due Process (CDP) hearings, and 

what Appeals considers in CDP hearings. 

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 dealing with the establishing and 

operating of 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 Government 

Employment Tax Guide – contains information regarding 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 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 4588, Basic Tax Guide for Green Card 

Holders,

Pub 4588 (SP), Basic Tax Guide for Green 

Card Holders – Publication 4588 in Spanish.

Pub 4588 (VN), Basic Tax Guide for Green 

Card Holders – Publication 4588 in 

Vietnamese.

Pub 4630, Exempt Organizations Products 

and Services Catalogue – 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 4732, Federal Tax Information for 

U.S. Taxpayer Living Abroad – highlights 

basic international tax tips and lists various 

tools, information and services that the IRS 

provides to help taxpayers living abroad meet 

their tax obligations.

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 dealing with the 

establishing and operating of 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.
•Your direct link

• Tax Forms and Publications

• Refund Information

• Answers to Your Tax Questions

• Tax Filing Tips

• Tax Information in English and Spanish

• Links to IRS YouTube Videos

24/7

www.irs.gov

Publication 910 (Rev. 2-2014) Catalog Number 15315W

Department of the Treasury Internal Revenue Service 

www.irs.gov