IRS Guide to

2011

Filing Options

Publications

Information

Resources 

Seminars and Webinars

Tax Services

IRS.gov

$0

Tax Year

Free
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 

$49,000. Some will get as much as $5,700 back from the IRS when they file their 

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

SAVE FOR A RAINY DAY?

www.irs.gov/eitc

Life’s a little easier with
Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov 1

IRS Guide to 

Free Tax Services

Tax Year 2011

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.”

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

Tax Publications ...................................................................19

The 2011 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 you can download from the iTunes 

app store or the Android Marketplace.

Thank you for taking the time to learn about your responsibilities 

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

CONTENTS

IRS.gov
2 Guide to Free Tax Services | Tax Year 2011 | 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 by telephone or mail, at most local 

IRS offices and other community locations, 

and at IRS.gov. 

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 information sections like “Where’s My 

Refund?,” “Interactive Tax Assistant (ITA ),” 

and “IRS Withholding Calculator.” IRS.gov is 

available 24 hours a day, 7 days a week.

COMMUNITY BASED 

OUTLET PROGRAMS

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:

l Post offices

l Libraries

l Copy centers and office supply stores

l Places of employment

l Credit unions

l Grocery stores and pharmacies, and

l Local government offices

ACCESSIBLE IRS TAX PRODUCTS

Most IRS tax products are available in 

alternative formats such as Braille, large 

print, HTML, ASCI text, and speech friendly 

PDF. Visit the accessibility page on IRS.gov 

for a current list of accessible 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.

IRS 2Go 

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 Apple iPhone or iTouch, you can

download the free IRS2Go app by visiting 

the iTunes app store. If you have an Android 

device, you can visit the Android Marketplace 

to download the free IRS2Go app.

E-NEWS SUBSCRIPTION SERVICES

Free e-News subscription services are 

available at IRS.gov — click on “Newsroom,” 

then “e-News Subscriptions.” You can 

subscribe to any of the electronic subscriptions listed there.

IRS Guidewire: Guidewire subscribers are 

notified by e-mail when the IRS issues 

advance copies of tax guidance such as 

Revenue Rulings, Revenue Procedures, 

Announcements, Notices, 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 e-mail from the IRS

National Media Relations Office.
Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov 3

IRS Tax Tips: Subscribe to Tax Tips to get tax 

information via e-mail from the IRS daily

during the tax-filing season and periodically 

the rest of the year.

Employee Plans News: E-mailed quarterly, 

this newsletter is geared to retirement 

plan professionals, providing them with 

information about current developments 

and upcoming events within the retirement 

plans area.

Retirement News for Employers: This 

quarterly newsletter, targeted toward business 

owners, provides information about establishing and maintaining retirement plans.

Tax Stats Dispatch Mailing List: Get 

announcements covering the most recent 

tax statistics.

e-News for Small Businesses: This is a source 

of updates, reminders, and other information 

for small business owners and self-employed 

individuals.

e-News for Payroll 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 

e-mail 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.

Exempt Organizations Update: This update 

is for tax professionals and representatives of 

tax-exempt organizations who want 

e-mail updates and alerts from the IRS

about developments in exempt organizations 

tax law and regulations, upcoming IRS

training, events, and more.

IRS DVD

Publication 1796, IRS Tax Products DVD, 

contains current and prior year tax forms, 

instructions, publications, and other useful 

tax information. It can be ordered from the 

National Technical Information Service 

(NTIS), by calling toll-free 877-233-6767 

or via the Internet at www.IRS.gov/cdorders. 

(There is a $30 fee for this item.) 

TAXPAYER ADVOCATE SERVICE

The Taxpayer Advocate Service (TA S) 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 offer free help to guide you through 

the often-confusing process of resolving tax 

problems that you haven’t been able to solve 

on your own. Remember, the worst thing you 

can do is nothing at all.

TAS can help if you can’t resolve your 

problem with the IRS and:

l	 Your problem with the IRS 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 have tried repeatedly to contact the 

IRS but no one has responded, or the IRS has

not responded to you by the promised date.

If you qualify for our help, we’ll do everything 

we can to get your problem resolved. You 

will be assigned to one advocate who will 

be with you at every turn. We have offices 

NOTE

To protect your privacy, 

the e-mail addresses you 

furnish will only be used 

to provide the subscriptions you request and to 

make improvements to 

this service. Your e-mail 

addresses will not be 

sold, used, or shared for 

any other purpose or 

with any other party. 
4 Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov

in every state, the District of Columbia, and 

Puerto Rico. Although TA S is independent 

within the IRS, our advocates know how to 

work with the IRS to get your problems 

resolved. And our services are always free.

As a taxpayer, you have rights that the IRS

must abide by in its dealings with you. Our

tax toolkit at www.TaxpayerAdvocate.IRS.gov 

can help you understand these rights. 

If you think TA S might be able to help you, 

call your local advocate, whose number is 

in your phone book and on our website at 

www.IRS.gov/advocate. You can also call 

our toll-free number at 877-777-4778.

TAS also handles large-scale or 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/advocate. 

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 e-mail 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 202-622-

5164), 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/foia/index.html.
Guide to Free Tax Services | Tax Year 2011 | 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, American Sign

Language (ASL) and a variety of foreign 

languages.

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 provide useful information 

on a tax- related topic. 

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 2011 | www.IRS.gov

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.

Call the IRS toll-free at 800-829-1040 or 

go to IRS.gov. Search: community network

for more information on the times and 

locations of assistance or to learn how to 

become a volunteer.

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 Teaching taxpayers to prepare 

their own returns

l Managing a VITA site, and

l Coordinating publicity

Free Education and 

Assistance Programs

For more information about the VITA

program, 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.

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 AAR P Foundation offers an AAR P

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, AAR P 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 AAR P 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.
Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov 7

LOW INCOME TAXPAYER CLINICS 

The Low Income Taxpayer Clinic (LITC )

program serves individuals who have a 

problem with the Internal Revenue Service 

and whose income is below a certain level. 

LITC s are independent from the IRS. Most 

LITC s can provide representation before 

the IRS or in court on audits, tax collection 

disputes, and other issues for free or for a 

small fee. If an individual’s native language 

is not English, some clinics can provide 

multilingual information about taxpayer 

rights and responsibilities. For more information, see Publication 4134, Low Income 

Taxpayer Clinic List. This publication is

available at www.IRS.gov, by calling 

800-TAX -FORM, or at your local IRS office. 

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, go to 

IRS.gov, then click Individuals, then Students, 

then Understanding Taxes.

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 Low Income Taxpayer Clinic information 

l Information in Spanish as well as English 

l Links to the Taxpayer Advocacy Panel—

help improve the IRS!
8 Guide to Free Tax Services | Tax Year 2011 | 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, visit the latest in tax technology, and receive on-site case support from 

IRS employees.

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, 

competency testing and educational requirements. 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 2011 | www.IRS.gov 9

FREE FILE

Join the 30 million Americans who have 

taken the free way with Free File. This 

private-public partnership makes brandname 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 $57,000, 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.

Prepare and e-File 

Your Taxes for Free

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.

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 

—the way most people do. In 2011, almost 80 

percent of all taxpayers used IRS e-file.

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 
10 Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov

return, you will 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 preparers 

or software companies, use the latest in 

encryption technology. 

Starting January 2011, 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 2010 

Adjusted Gross Income or the Self Select 

PIN (SSP) used to sign your 2010 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 filing 

season 2012. 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 broad range of categories, 

including Tax Assistance programs, 

providing information on everything 

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 Now” button and 

begin answering questions in the Benefit 

Finder.
Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov 11

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, The Secure Way to 

Pay Your Federal Taxes (for taxpayers)

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.

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 PM 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.)
12 Guide to Free Tax Services | Tax Year 2011 | 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 click on “Order 

a Tax Return or Account 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

Requesting Documents

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

or faxing Form 4506-T, Request for Transcript of Tax Return. (See instructions on 

Form 4506-T.) If you need photocopies of 

your tax return, use Form 4506, Request 

for Copy of Tax Return. This form must be 

mailed with payment to the appropriate 

address in the instructions. You can even 

direct the documents to a third party.

Transcripts (account/return) and Form 4506 

are also available by calling 800-908-9946. 

Tax Return Transcript

A tax return transcript shows most line 

items contained on the return (1040 series 

only) as it was originally filed, including any 

accompanying forms and schedules. It does

not reflect any changes made by you, your 

tax representative, or the IRS after the return 

was filed. In many cases, a return transcript 

will meet the requirements of lending 

institutions, such as those offering mortgages 

and student loans. Tax return transcripts 

are available for the current and three 

prior calendar years, are delivered in 

approximately 5 to 10 calendar days, 

and are provided free of charge.

Tax 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, are delivered by mail in 

approximately 5 to 10 calendar days, 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 

$57 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. 

Allow at least 60 days from IRS receipt for 

delivery.

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 2010, 

filed in 2011, will not be available until 2012. 

Wage and Income transcripts are delivered 

by mail in approximately two weeks, and 

are provided free of charge. 
Guide to Free Tax Services | Tax Year 2011 | 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, paying as 

much as possible will keep penalties and 

interest to a minimum. For information on 

how to make a payment, contact the IRS at 

800-829-1040, visit IRS.gov 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. You can 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.

Individuals who owe $25,000 or less can 

request an installment agreement online by 

visiting IRS.gov and entering “installment 

plan” in the search box. 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. You do not need to send in the 

fee with your application. The fee will be 

deducted from your first installment payment. 

INFORMATION 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

Get online information about your refund 

72 hours after IRS acknowledges receipt of 

your e-filed return, or three to four weeks 

after mailing a paper return.

Go to IRS.gov and click on “Where’s My 

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.
14 Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov

IRS TELETAX

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?

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.
Guide to Free Tax Services | Tax Year 2011 | 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 2011 | www.IRS.gov

BEFORE YOU CALL THE IRS

We will be able to provide you with more 

accurate and complete answers to your tax 

questions if you have the following information available: the tax form, schedule, or 

notice to which your question relates; the 

facts about your particular situation; and the 

name of any IRS publication or other source 

of information that you used to look for the 

answer. (The answer to the same question 

often varies from one taxpayer to another 

because of differences in their age, income, 

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

To protect and maintain your individual 

account security 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.

Calling the IRS

BEFORE YOU HANG UP

If you do not fully understand the answer 

to your question, or you believe the IRS

representative did not fully understand 

the question, please tell the representative. 

The representative will take additional time 

to be sure he or she has answered your 

question fully.

By law, you are responsible for paying 

your fair share of federal income tax. If we 

should make an error in answering your 

question, you are still responsible for paying 

the correct tax. However, you will not be 

charged any penalty due to an IRS error.

The IRS uses several methods to evaluate 

our telephone service. One method is to 

record telephone calls (for quality assurance 

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

quality assurance process. Other methods

include listening to live calls in progress and 

contacting a random selection of customers 

with a Customer Satisfaction Survey.

24/7

IRS tax forms and publications 

are available 24 hours a day, 

7 days a week through the 

IRS web site, IRS.gov
Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov 17

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 Help Line. . . . . . 800-829-4933

(English and Spanish)

Specialized help for businesses and other non-individual tax 

issues.

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

Call IRS to apply for an Employer Identification Number 

(EIN).

Order Tax Forms and 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.

To find your local telephone number, visit IRS.gov and 

under “individuals” click on Contact My Local Office or call 

the Internal Revenue Service Toll-free Tax Assistance at 

800-829-1040.

Tax Help for US Taxpayers Residing in Canada 

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

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

IRS Telephone Numbers

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, 8:00 a.m. – 8:00 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 2012 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
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. 

New on the video portal: Owe Taxes?

Understanding IRS Collection Efforts is a series 

featuring eight topics 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 “webinar” for details.

WORKSHOPS FOR SMALL AND

MID-SIZED EXEMPT ORGANIZATIONS

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.

Online Trainings: 

Workshops: A Web-based version of the Small 

and Mid-sized Exempt Organization Workshop, 

along with mini-courses on various topics of 

interest to exempt organizations, are available 

at www.stayexempt.irs.gov. 

A 7-part online video series, based on a 

case study, helps organizations learn how 

to complete Form 990, the annual return 

for tax-exempt organizations. Get started at 

www.irs.gov/eo.

RETIREMENT PLANS NAVIGATOR

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 2011 | www.IRS.gov

HIGHLIGHTS OF 

2011 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.

Tax Resources for Small Businesses 

and Tax-Exempt Organizations
Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov 19

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.

Forms 1040, 1040A, 1040EZ, 1040NR,

1040X, 1310, 2106, 2848, 3903, 4868, 8822, 

9465, W-2

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.

Forms 940, 941, 944

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

Publications and Forms

Pub 334, Tax Guide for Small Business (For 

Individuals Who Use Schedule C or C-EZ)

– explains federal tax laws that apply to 

sole proprietors and statutory employees, 

including the kind of business income you 

must report and the different deductions 

you can take.

Pub 463, Travel, Entertainment, Gift, and 

Car Expenses – identifies business-related 

travel, entertainment, gift, and transportation 

expenses that may be deductible.

Forms 2106, 2106EZ

Pub 501, Exemptions, Standard Deduction, 

and Filing Information – explains the rules 

for determining who must file a federal 

income tax return, what filing status to use, 

how many exemptions to claim, and who 

cannot take the standard deduction.

Forms 2120, 8332

Pub 502, Medical and Dental Expenses

– explains which medical and dental 

expenses are deductible, how to deduct 

them, and how to treat insurance reimbursements you may receive for medical care. 

This publication includes information on how 

to treat impairment-related work expenses, 

health insurance premiums if you are selfemployed, and the health coverage tax credit.

Forms 1040 (Schedule A), 8885

Pub 503, Child and Dependent Care 

Expenses – explains how you may be able to 

claim a credit if you pay someone to care for 

your dependent who is under age 13, or your 

spouse or dependent who is unable to care 

for himself or herself. Tax rules covering 

dependent care benefits from your employer 

are also explained. See Publication 926 for 

information on the employment taxes you 

may have to pay if you are a household 

employer.

Form 2441

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.

Form 8332

Pub 17, Your Federal Income Tax (For 

Individuals) – can help you prepare your 

individual tax return. This publication takes 

you step-by-step through each part of the 

return. It explains the tax law in a way that 

will help you better understand your taxes 

so that you pay only as much as you owe 

and no more. This publication also includes

information on various credits you may be 

able to take to reduce your tax. 

(Note to tax professionals only: There is

a fee to order this publication.) 

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

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

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

Form 943

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

Resident Aliens Abroad – explains the 

special tax rules for U.S. citizens and resident 

aliens who live and work abroad or who 

have income earned in foreign countries. 

In particular, this publication explains the 

rules for excluding income and excluding 

or deducting certain housing costs.

Forms 1040, 1116, 2555, 2555-EZ

Pub 80 (Circular SS), Federal Tax Guide for 

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

American Samoa, and the Commonwealth 

of the Northern Mariana Islands

Forms 940, 941SS, 943

Pub 179 (Circular PR), Guía Contributiva 

Federal para Patronos Puertorriqueños 

(Federal Tax Guide for Employers in Puerto 

Rico) – in Spanish.

Forms 940-PR, 941-PR, 943-PR, 944-PR,

941-X (PR), 943-X (PR), 944-X (PR), and

W-3 (PR)

Pub 225, Farmer’s Tax Guide – explains 

how the federal tax laws apply to farming, 

including the kind of farm income you must 

report and the different deductions you can 

take.

Forms 1040 (Schedules D, F, J, SE), 4562,

4684, 4797, 8903
20 Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov

Pub 505, Tax Withholding and Estimated 

Tax – explains details of withholding 

(including completion of Form W-4); 

estimated tax; and the underpayment 

penalty. 

Forms 1040-ES, 2210, 2210-F, W-4, W-4P, 

W-4S, W-4V

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.

Forms 637, 720, 6197, 6627

Pub 514, Foreign Tax Credit for Individuals

– explains the foreign tax credit that is 

allowed for income taxes paid to a foreign 

government on income taxed by both the 

United States and a foreign country.

Form 1116

Pub 515, Withholding of Tax on Nonresident 

Aliens and Foreign Entities – provides 

information for withholding agents who 

are required to withhold and report tax on 

payments to nonresident aliens, foreign 

partnerships, and foreign corporations. This 

publication includes information on required 

withholding upon the disposition of a U.S. 

real property interest by a foreign person. 

Also, it includes three tables listing U.S. tax 

treaties and some of the treaty provisions 

that provide for reduction of or exemption 

from withholding for certain types of income.

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

8288-B, 8804, 8805, 8813, W-8 series 

(BEN, ECI, EXP, IMY)

Pub 516, U.S. Government Civilian 

Employees Stationed Abroad – discusses 

many of the allowances, reimbursements, 

expenses and property sales that U.S. 

Government civilian employees may have 

while working overseas.

Pub 517, Social Security and Other 

Information for Members of the Clergy 

and Religious Workers – discusses Social 

Security and Medicare taxes and exemptions 

for ministers and religious workers. This 

publication also explains the income tax 

treatment of certain income and expense 

items of interest to the clergy.

Forms 1040 (Schedules C-EZ, SE), 2106EZ,

4029, 4361

Pub 519, U.S. Tax Guide for Aliens – 

gives guidelines on how nonresident aliens 

determine their U.S. tax status and figure 

their U.S. income tax.

Forms 1040, 1040C, 1040NR, 1040NR-EZ,

2063

Pub 521, Moving Expenses – explains 

whether certain expenses of moving are 

deductible. For example, if you changed 

job locations last year or started a new job, 

you may be able to deduct your moving 

expenses. You may also be able to deduct 

expenses of moving to the United States if 

you retire while living and working overseas 

or if you are a survivor or dependent of a 

person who died while living and working 

overseas.

Forms 1040, 3903

Pub 523, Selling Your Home – explains how 

to treat any gain or loss from selling your 

main home.

Form 1040 (Schedule D)

Pub 524, Credit for the Elderly or the 

Disabled – explains who qualifies for the 

credit and how to figure it.

Forms 1040A or 1040 (Schedule R)

Pub 525, Taxable and Nontaxable Income

Pub 526, Charitable Contributions – 

explains how to claim a deduction for 

charitable contributions and describes 

organizations that are qualified to receive 

charitable contributions. It also describes

contributions you can (and cannot) deduct 

and explains deduction limits.

Forms 1040 (Schedule A), 8283

Pub 527, Residential Rental Property

– explains rental income and expenses 

and how to report them on your return. 

This publication also defines other special

rules that apply to rental activities.

Forms 1040 (Schedule E), 4562.

Pub 529, Miscellaneous Deductions 

– identifies expenses you may be able to take 

as miscellaneous deductions on Form 1040 

(Schedule A), such as employee business 

expenses and expenses of producing income. 

This publication does not discuss other 

itemized deductions, such as the ones for 

charitable contributions, moving expenses, 

interest, taxes, or medical and dental 

expenses.

Forms 1040 (Schedule A), 2106, 2106EZ

Pub 530, Tax Information for Homeowners

Forms 1040 (Schedule A), 8396

Pub 531, Reporting Tip Income – explains 

how tip income is taxed and the rules for 

keeping records and reporting tips to your 

employers. This publication focuses on 

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

information may also apply to other workers 

who receive tips, such as hairdressers, cab 

drivers, and casino dealers. (See Publication 

1244.)

Forms 4070, 4070A

Pub 534, Depreciating Property Placed 

in Service Before 1987 – This publication

explains how to figure and claim deductions 

for depreciation under Accelerated Cost

Recovery System (ACR S).

Form 4562

Pub 535, Business Expenses – discusses in 

detail common business expenses and 

explains what is and is not deductible.

Pub 536, Net Operating Losses (NOLs) for 

Individuals, Estates and Trusts – discusses 

net operating losses (NOLs) for individuals, 

estates and trusts. Topics include: how to 

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

claim an NOL deduction; and how to figure 

an NOL carryover.

Form 1045

Pub 537, Installment Sales – explains the 

tax treatment of installment sales. Installment 

sales are sales where part or all of the selling 

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

finance the buyer’s purchase of your property, 

instead of having the buyer get a loan or 

mortgage from a bank (or other lender), 

you probably have an installment sale.

Form 6252

Pub 538, Accounting Periods and Methods

– explains some of the rules for accounting 

periods and methods. 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.

Forms 1128, 2553, 3115

Pub 541, Partnerships – contains a general 

discussion of how tax law applies to 

partnerships (and entities as partnerships) 

and their partners (and other types of 

owners). 

Form 1065 
Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov 21

Pub 542, Corporations – discusses the 

general tax laws that apply to ordinary 

domestic corporations.

Form 1120

Pub 544, Sales and Other Dispositions of 

Assets – explains how to figure gain and 

loss on various transactions, such as trading, 

selling, or exchanging an asset used in a 

trade or business. This publication defines

capital and noncapital assets and the tax 

results of different types of gains and losses.

Forms 1040 (Schedule D), 4797, 8824

Pub 547, Casualties, Disasters, and Thefts

– helps you identify a deductible disaster, 

casualty, or theft loss. This publication also

explains how to figure and prove your loss 

and how to treat the reimbursement you 

receive from insurance or other sources.

Form 4684

Pub 547 (SP), Hechos Fortuitos, Desastres y 

Robos – Publication 547 in Spanish.

Pub 550, Investment Income and Expenses

(Including Capital Gains and Losses) – covers 

investment income such as interest, dividends 

and mutual fund distributions, expenses 

related to investments, and sales and trades 

of investment property including capital 

gains and losses.

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

1099-INT, 4952, 6781, 8815

Pub 551, Basis of Assets – explains how to 

determine the basis of property, which is 

usually its cost.

Pub 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.

Form 1040X

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.

Forms 990, 990-EZ, 990-PF, 990-N, 1023, 

1024, 1028, 8871, and 8872

Pub 559, Survivors, Executors, and 

Administrators – provides helpful 

information for reporting and paying the 

proper federal income taxes if you are 

responsible for settling a decedent’s estate. 

This publication answers many questions 

that a spouse or other survivor faces when 

a person dies.

Forms 1040, 1041

Pub 560, Retirement Plans for Small 

Business (SEP, SIMPLE, and Qualified Plans)

– provides guidance relevant to retirement 

plans available to small businesses (including 

the self-employed). It covers simplified 

employee pensions (SEPs), qualified plans, 

and savings incentive match plan for 

employees (SIMPLE) retirement plans.

Pub 561, Determining the Value of Donated 

Property – defines fair market value and 

provides other guidance that may help you 

determine the value of property you donated 

to a qualified organization.

Form 8283

Pub 570, Tax Guide for Individuals With 

Income from U.S. Possessions – provides tax 

guidance for individuals with income from 

American Samoa, Guam, the Commonwealth 

of the Northern Mariana Islands, Puerto Rico, 

and the U.S. Virgin Islands. This publication

also gives information and addresses for 

filing U.S. possession tax returns, if required.

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

Pub 571, Tax-Sheltered Annuity Plans 

(403(b) Plans) For Employees of Public 

Schools and Certain 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.

Publication 575, Pension and Annuity 

Income – explains how to determine the 

tax treatment of distributions received from 

qualified pension and annuity plans. It also

discusses the optional tax treatment you 

can choose to use for lump sum distributions 

received from a pension or from stock bonus 

and profit-sharing plans. Additionally, this

publication discusses how to roll over 

distributions from a qualified plan.

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.

Form 4684

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.

Form 4684

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. 

Form 8829

Pub 590, Individual Retirement 

Arrangements (IRAs) – explains the tax 

rules that apply to IRAs and the penalties

for not following them. Rules discussed 

include those affecting contributions, 

deductions, transfers (including rollovers) 

and withdrawals. This publication includes

tax rules for traditional IRAs, Roth IRAs,

and SIMPLEs.

Forms 1040, 1040A, 1040NR, 1099-R, 5329, 

5498, 8606

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.
22 Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov

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

– Publication 594 in Spanish.

Pub 595, Capital Construction Fund for 

Commercial Fishermen

Form 1040

Pub 596, Earned Income Credit (EIC)

– explains who may receive the credit and 

how to figure and claim the credit.

Forms 1040, 1040A, 1040EZ, Schedule EIC,

EIC Worksheets

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.

Form 990-T

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

Retirement Benefits – explains how the 

federal income tax rules apply to civil service 

retirement benefits received by retired 

federal employees (including those who are 

disabled) or their survivors.

Forms 1040, 1040A

Pub 850 (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.

Forms 982, 1040, 1041

Pub 915, Social Security and Equivalent 

Railroad Retirement Benefits – explains 

taxability of Social Security and equivalent 

railroad retirement benefits.

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

and RRB-1099, Social Security Benefits 

Worksheets

Pub 925, Passive Activity and At-Risk Rules

– discusses two sets of rules that may limit 

the losses you can deduct on your tax return 

from any trade, business, rental, or other 

income-producing activity.

Forms 6198, 8582, 8582-CR, 8810

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.

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

W-5

Pub 929, Tax Rules for Children and 

Dependents – explains filing requirements 

and the standard deduction amount for 

dependents. This publication also explains 

when and how a child’s parents may elect 

to include their child’s interest and dividend 

income on their return, and when and how 

a child’s interest, dividends, and other 

investment income reported on the child’s 

return are taxed at the parents’ tax rate.

Forms 8615, 8814

Pub 936, Home Mortgage Interest Deduction

– discusses the rules for deducting home 

mortgage interest, limits on the deduction, 

and how to report it on your tax return.

Form 1040 (Schedule A)

Pub 938, Real Estate Mortgage Investment 

Conduits (REMICs) Reporting Information 

[And Other Collateralized Debt Obligations 

(CDOs)] – contains directories of REMICs

and CDOs to assist brokers and 

intermediaries with their reporting 

requirements. Available at 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 

(MACR S) and the special depreciation 

allowance. It also explains how you can elect 

to take a section 179 deduction for certain 

property and additional rules for listed 

property.

Form 4562

Pub 947, Practice Before the IRS and 

Power of Attorney – explains who can 

represent a taxpayer before the IRS and

what forms are used to authorize a person 

to represent a taxpayer or to receive 

information from IRS regarding a taxpayer.

Forms 2848, 8821

Pub 950, Introduction to Estate and 

Gift Taxes – provides general information on 

the federal gift and estate taxes. It explains 

when these taxes apply and how they can be 

eliminated or reduced.

Forms 706, 709

Pub 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 – The Secure Way to Pay 

Your Federal Taxes for Businesses and 

Individual Taxpayers – explains how 

taxpayers can enroll in the Electronic 

Federal Tax Payment System 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.

Forms 8853, 8889, 1099-SA, 5498-SA
Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov 23

Pub 970, Tax Benefits for Education

– explains the tax benefits that may be 

available to you if you are saving for or 

paying higher education costs for yourself 

or another student. Includes information 

such as deducting work-related education 

expenses and the taxability of scholarships.

Form 8863

Pub 971, Innocent Spouse Relief – explains 

who may qualify for relief and how to apply 

for relief.

Form 8857

Pub 972, Child Tax Credit – explains the 

child tax credit and provides Child Tax Credit 

Worksheets for those who cannot use the 

worksheet in their Form 1040 or Form 1040A

instructions. It also provides the information 

on the additional child tax credit and 

worksheets that may be necessary in the 

preparation of Form 8812.

Pub 1212, 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.

Forms 4070A-PR, 4070-PR

Pub 1321, Special Instructions for Bona Fide 

Residents of Puerto Rico Who Must File 

a U.S. Individual Income Tax Return 

(Form 1040 or 1040A) – provides detailed 

explanations (with examples) to help bona 

fide residents of Puerto Rico make sure their 

tax benefits are allocated properly when 

filing their Form 1040 or 1040A.

Pub 1542, Per Diem Rates – provides the 

maximum per diem allowances for business 

travel within the continental United States.

Pub 1544, Reporting Cash Payments of Over 

$10,000 (Received in a Trade or Business)

– explains when and how persons in a trade 

or business must file a Form 8300 when they 

receive cash payments of more than $10,000 

in a transaction or related transactions. It

also discusses the substantial penalties for 

not filing the form.

Form 8300

Pub 1544 (SP), Informe de Pagos en 

Efectivo en Exceso de $10,000 (Recibidos 

en una Ocupacion o Negocio) – Publication 

1544 in Spanish

Form 8300 (SP)

Pub 1546, The Taxpayer Advocate Service —

Your Voice at the IRS – describes the free 

assistance with tax problems that TA S 

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 TA S 

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 

designed 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. 

Pub 3611, Electronic Payments – describes 

how taxpayers can pay federal taxes 

electronically through an electronic funds 

withdrawal, by credit / debit card or by using 

EFTPS.
24 Guide to Free Tax Services | Tax Year 2011 | www.IRS.gov

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. It was designed 

and produced in conjunction with the U.S. 

Department of Labor.

Publication 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.

Publication 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 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

– designed 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. 

It was designed and produced in conjunction 

with the Department of Labor.

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 

– designed 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 such plans 

and was produced in conjunction with the 

Department of Labor.

Pub 4334, SIMPLE IRA Plans for Small 

Businesses – designed 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 such plans. 

This publication was designed and produced 

in conjunction with the Department of Labor.

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 

Navigator – 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 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 Navigator – 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 – is designed 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. It was 

designed and produced in conjunction with 

the Department of Labor.

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.
IRS 

Multilingual 

Gateway

www.irs.gov/chinese

www.irs.gov/korean 

www.irs.gov/russian 

www.irs.gov/vietnamese 

Get basic tax information in Chinese, Korean, Russian and 

Vietnamese. Visit www.IRS.gov and search for Multilingual 

Gateway or go right to the language you choose. 

Spanish speaking taxpayers also can find 

interactive tools, forms and publications, 

educational materials and more. Visit 

www.irs.gov/espanol.
•Your direct link

• Tax Forms and Publications

• Refund Information

• Tax Filing Tips

• Tax Information in English and Spanish

• Links to IRS YouTube Videos

24/7

www.IRS.gov

Publication 910 (Rev. 12-2011) Catalog Number 15315W

Department of the Treasury Internal Revenue Service 

www.irs.gov