•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

Department of the Treasury Internal Revenue Service

www.irs.gov

Publication 910 (Rev. 12-2010) Catalog Number 15315W
You’ve looked high and low for ways to stretch your paycheck. The answer 

could be the Earned Income Tax Credit. Doesn’t matter if you’re single or 

married, have kids or not. If you worked some or all of 2010 and made less 

than $48,000, you could qualify for up to $5,600 extra back from the IRS. 

Extra money could be closer than you think.

Life’s a little easier with

1.800.829.1040 n irs.gov/eitc 
Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov 1

IRS Guide to 

Free Tax Services

Tax Year 2010

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

Small Business Tax Resources ................................ 18

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

The 2010 tax season is here, and the IRS provides this booklet 

to help you. Publication 910, IRS Guide to Free Tax Services, lists 

and explains the many tools, information and services that the 

IRS provides to help you meet your tax obligations. It also covers 

recorded tax information and automated information about your 

refund. Most of these resources are available for free.

And, there is a wealth of information, in both English and Spanish, 

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 also has 

additional online resources, including YouTube channels in English, 

Spanish, and ASL (American Sign Language) available at 

www.youtube.com/irsvideos..

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 2010 | 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 and 

publications, instructions, 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?". 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 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.) 

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.

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.

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.

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.
Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov 3

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 new 

subscription service, issued monthly, 

pinpoints issues of importance to payroll 

professionals who aid business clients 

with their taxes.

ITG Newsletter: Published by the Indian 

Tribal Governments office, these newsletters 

are issued quarterly during the year and 

provide information about current developments and upcoming events of interest to all 

tribal governments as well as information 

tailored specifically for the identified tribal 

area.

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.

Retirement News for Employers: This 

quarterly newsletter provides information 

about establishing and maintaining retirement plans and is targeted at business 

owners.

Exempt Organizations Update: This update 

is for tax professionals and representatives 

of tax-exempt organizations who want 

e-mail updates and alerts from the IRS 

about developments in exempt organizations 

tax law and regulations, upcoming IRS 

training, events, and more.

TAXPAYER ADVOCATE SERVICE

The Taxpayer Advocate Service (TAS) is your 

voice at the IRS. Our job is to ensure that 

every taxpayer is treated fairly, and that you 

know and understand your rights. We offer 

free help to guide you through the oftenconfusing 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 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 date promised.

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 

in every state, the District of Columbia, and 

Puerto Rico. Although TAS 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.taxtoolkit.IRS.gov can 

help you understand these rights. 

If you think TAS 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 1-877-777-4778.

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 2010 | www.IRS.gov

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), 

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

agency records unless protected from 

disclosure by one of the FOIA's nine exemptions or three exclusions. The FOIA applies to 

records created by federal agencies and 

does not cover records held by Congress, the 

courts, or state and local government 

agencies.

The Internal Revenue Service complies with 

the FOIA by:

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 2010 | www.IRS.gov 5

New media!

The IRS uses new and 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 hiring initiatives.

Podcasts

The IRS creates audio files for use in

podcasts. These short audio recordings

provide useful information on one taxrelated topic. These files are available for

download at IRS.gov and on iTunes.

Get connected.

Visit the IRS New Media webpage at

http://go.usa.gov/aYB to learn more.

Note that this URL is case sensitive.
6 Guide to Free Tax Services | Tax Year 2010 | 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, or to find a location in your area, 

call the IRS at 800-829-1040.

If you wish to become a VITA volunteer, 

the IRS provides VITA training material. 

Training is conducted at times and locations 

convenient for volunteers. Generally, these 

sessions are offered 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 800-829-1040.

As part of the IRS-sponsored TCE program, 

the AARP Foundation offers an AARP 

Tax-Aide assistance and preparation program 

at approximately 7,000 sites nationwide 

during the filing season. Trained with IRS 

materials and certified by an IRS examination, AARP Tax-Aide volunteer counselors 

can help with most tax circumstances faced 

by low and moderate-income taxpayers age 

60 and older. Younger taxpayers are helped 

as counselor time permits.

To find an AARP Tax-Aide volunteer site in 

your community, call 888-227-7669, or 

access the Internet site locator at www.aarp.

org and type "taxaide" in the search.
Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov 7

LOW INCOME TAXPAYER CLINICS 

Low Income Taxpayer Clinics (LITCs) are 

independent from the IRS. Some clinics serve 

individuals whose income is below a certain 

level and who need to resolve a tax problem. 

These clinics provide professional representation before the IRS or in court on audits, 

appeals, tax collection disputes, and other 

issues for free or for a small fee. Some clinics 

can provide information about taxpayer 

rights and responsibilities in many different 

languages for individuals who speak English 

as a second language. For more information 

and to find a clinic near you, see the LITC

page on www.irs.gov/advocate or IRS 

Publication 4134, Low Income Taxpayer 

Clinic List http://www.irs.gov/pub/irs-pdf/

p4134.pdf. This publication is also available 

by calling 1-800-829-3676 or at your local 

IRS office. 

TAX INFORMATION FOR STUDENTS

Check out the educational website called 

“Understanding Taxes” on IRS.gov. It has 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 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.taxtoolkit.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!

PRACTITIONER EDUCATION

Through this program, training is provided 

to people who prepare tax returns and 

counsel taxpayers for a fee. Classes are held 

in many state bureaus of revenue, colleges, 

universities, and professional accounting 

groups. Tax professional institutes alert 

participants of the tax law changes and 

work with participants to improve the quality 

of return preparation to reduce errors. 

Search for "practitioner institute" on IRS.gov. 

For educational opportunities online or by 

phone, use the search term "webinar" to 

learn about IRS's online programming and 

national phone forums. 
8 Guide to Free Tax Services | Tax Year 2010 | www.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 WEBPAGE

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 matches 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 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 2010 | 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 $58,000, you will find a product 

that meets your situation. 

Once you select the software, it does all 

the work. It asks questions; you provide the 

answers. The software automatically prepares your return. You don’t have to worry 

about what version of the Form 1040 to use; 

the software will take care of it. It does the 

math for you. The software can help you find 

tax credits or deductions you are due. 

If you’ve never used tax preparation software 

before, Free File can offer you an easy 

introduction. Plus you can e-file for free. 

Many Free File companies also offer state 

tax preparation for free or for a fee. 

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. 

Approximately 70 percent of all taxpayers 

use IRS e-file. It’s the safe and secure way 

to file your tax return.

The benefits of e-file are enormous. 

Combine it with direct deposit and you can 

get your refund in as few as 10 days. If you 

owe, you can file early and pay later as long 

as it’s before April 18. You can pay by paper 

check by using a voucher or you can set an 

automatic payment withdrawal from your 

checking or savings account. You can even 

pay by credit card. 

An e-filed return has an extremely low error 

rate which means you are less likely to hear 

from the IRS or less likely to have your refund 

delayed. Within 48 hours of e-filing your 

return, you will receive an acknowledgement 

from the IRS via email that your return was 

either accepted or rejected. 
10 Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov

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, addressing 

everything from child and dependent 

care to disadvantaged businesses.

Once on the site, you can complete 

a free and confidential 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 

Step 2: Click the Start Now button and 

begin the Benefits.gov questionnaire.

IRS e-file is safe. Over the past 20 years, 

the IRS has safely and securely received and 

processed nearly 900 million individual tax 

returns 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 2009 

Adjusted Gross Income or the Self Select PIN 

(SSP) used to sign your 2009 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 2011. 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.
Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov 11

Please check with your financial institution 

to learn if they offer EFTPS and if you are 

eligible to use it. Some financial institutions 

may charge a fee.)

Tax professionals, accountants and payroll 

companies are discovering the added 

benefits of using EFTPS. There are three easy 

ways to make payments for your clients:

1. EFTPS Online

Available to taxpayers or tax professionals 

who wish to make debit payments using the 

Internet or telephone.

2. EFTPS Batch Provider

Enhanced, Web-based software is designed 

for payroll processors and tax professionals 

who wish to make multiple payments in a 

single transmission for business and individual clients. Registration is required and all 

clients must be enrolled and have a payment 

authorization on file.

3. EFTPS Bulk Provider

Designed for payroll processors who initiate 

frequent payments from and desire automated enrollment through an Electronic Data 

Interchange 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 EFTPS. 
12 Guide to Free Tax Services | Tax Year 2010 | 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 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 calling 

800-908-9946, or by mailing or faxing Form 

4506-T, Request for Transcript of Tax Return. 

(See instructions on Form 4506-T.) If you 

need photocopies of your tax return, use 

Form 4506, Request for Copy of Tax Return. 

This form must be mailed with payment to 

the appropriate address in the instructions. 

You can even direct the documents to a 

third party.

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 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 2 weeks, and are provided 

free of charge.

Photocopies of Tax Returns

When you need a copy of a tax return 

because a transcript does not meet your 

needs, the IRS can provide one for a fee of 

$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 2009, filed in 2010, will 

not be available until 2011. Wage and Income 

transcripts are delivered by mail in approximately 5 to 10 days, and are provided free 

of charge.
Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov 13

AN INSTALLMENT PLAN 

TO PAY YOUR TAXES

If you are not able to pay all your federal 

taxes by the due date, a monthly payment 

plan may be the answer. The process isn’t 

automatic and there may be alternatives, but 

if you are eligible, this could be the solution 

that makes paying taxes easier.

Apply for a payment plan by completing 

Form 9465, Installment Agreement Request. 

This form also has details about eligibility 

requirements. If you owe $25,000 or less in 

combined tax, penalties and interest, you may 

be able to apply online. Check IRS.gov for 

the Online Payment Agreement Application.

Generally, you may have up to 60 months 

to pay, but paying the full amount as soon 

as possible will save you money in penalties 

and interest. The late payment penalty is 

usually 0.5 percent a month, every month, 

up to 25 percent of the tax owed. Interest 

rates vary and are set quarterly. You can 

check the current interest rate by going to 

IRS.gov and search “interest rate”. Interest 

and penalties are figured on the declining 

monthly balance throughout the life of the 

payment plan. There is a $105 setup fee for 

an installment agreement, which is taken 

from your first payment under the plan. Do 

not send the $105 with Form 9465.

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 new 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 1-800-829-1954 or 1-800-829-4477 

for automated refund information 24 hours 

a day, 7 days a week.
14 Guide to Free Tax Services | Tax Year 2010 | 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 – 

Help for Problem Situations

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 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

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 2010 | 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

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

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

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

754 Form W-5, Advance Earned 

 Income Credit

755 Employer Identification Number 

(EIN) – How to Apply

756 Employment Taxes for 

Household Employees

757 Form 941 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 New Tax Exemption And Business 

 Credit Are Available For Qualified 

 Employers Under “The Hire Act” 

 Of 2010 

760 FICA Tax Refunds For “Medical 

 Residents” – Employee Claims

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 2010 | 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:

n Your Social Security Number

n Date of Birth

n Your IRS Personal Identification number 

(PIN) if you have one

n Refund amount and filing status

n The caller ID number shown at the top of 

your most recent notice

n The numbers in your street address

n 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 2010 | 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 10:00 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.

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 

1-800-829-1040.

Tax Help for US Taxpayers Residing in Canada 

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

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

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

IRS Telephone Numbers

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 – Friday, 8:00 a.m. – 8:00 p.m. your local time 

(Alaska & 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: 267-941-1330

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 2010 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

Taxpayers residing overseas with technical account 

questions (not toll-free). . . . . . . . . . . . . . FAX: 215-516-2555 

Or write:

Internal Revenue Service

P.O. Box 920, International Section

Bensalem, PA 19020-8518
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 new Virtual Small Business Tax 

Workshop to learn about your federal tax 

responsibilities. 

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: Your Guide to an IRS

Audit is a series featuring true-to-life scenarios 

to help you understand the audit process.

l Print, download or order the Small Business 

Tax Calendar with important due dates and 

helpful tips.

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 webinar and national 

phone forum events. Go to IRS.gov and search 

Webinar for details.

WORKSHOPS FOR SMALL AND 

MID-SIZED EXEMPT ORGANIZATIONS

This one-day introductory workshop is 

designed for administrators or volunteers of 

small or mid-sized exempt organizations who 

are responsible for the organizations’ tax 

compliance. A small fee applies. 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 on-line 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.

Small Business Tax Resources

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 newsletter 

that keeps employers up to date on changes 

to taxes and employee wage obligations. 

This newsletter, produced jointly by the Social 

Security Administration and the IRS in English 

and Spanish, is mailed to more than a million 

employers along with each quarterly Form 941, 

Employer’s Quarterly Federal Tax Return. You 

can also download a copy of the newsletter 

from IRS.gov. Just search: “Reporter.”

HIGHLIGHTS OF 

2010 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/CfD. (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 1-800-TAX-FORM 

(1-800-829-3676) or by ordering 

the publication online at IRS.gov.

18 Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov
Guide to Free Tax Services | Tax Year 2010 | 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 what your 

rights are.

Pub 3, Armed Forces’ Tax Guide – gives 

information about the special tax situations 

of active members of the Armed Forces. This 

publication contains information on items 

that are included in and excluded from gross 

income, combat zone exclusion, alien status, 

sale of residence, itemized deductions, tax 

liability, extension of deadline, and filing 

returns.

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

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

9465, W-2.

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

– 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

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. 

Publications and Forms

Pub 501, Exemptions, Standard Deduction, 

and Filing Information – explains the rules 

for determining who must file a federal 

income tax return, what filing status to use, 

how many exemptions to claim, and who 

cannot take the standard deduction.

Forms 2120, 8332.

Pub 502, Medical and Dental Expenses 

– explains which medical and dental 

expenses are deductible, how to deduct 

them, and how to treat insurance 

reimbursements you may receive for medical 

care. This publication includes information on 

how to treat impairment-related work 

expenses, health insurance premiums if you 

are self-employed, and the health coverage 

tax credit.

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

Form 8332.

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.

(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 – 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 940PR, 941PR, 943PR, W-3PR.

Pub 225, Farmer’s Tax Guide – explains how 

the federal tax laws apply to farming, 

including the kind of farm income you must 

report and the different deductions you 

can take.

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

4684, 4797, 8903.

Pub 334, Tax Guide for Small Business (For 

Individuals Who Use Schedule C 

or C-EZ) – explains federal tax laws that 

apply to sole proprietors and statutory 

employees, including the kind of business 

income you must report and the different 

deductions you can take.

Pub 463, Travel, Entertainment, Gift, 

and Car Expenses – identifies businessrelated travel, entertainment, gift, and 

transportation expenses that may be 

deductible.

Forms 2106, 2106EZ.
20 Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov

Pub 513, Tax Information for Visitors to the 

United States – briefly reviews the general 

requirements of U.S. income tax rules for 

foreign visitors who may have to file a U.S. 

income tax return during their visit. Most 

visitors who come to the United States 

are not authorized to work in this country. 

Check with the office of U.S. Citizenship and 

Immigration Services before taking a job.

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

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 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 (ACRS). Form 4562.

Pub 535, Business Expenses – discusses 

in detail common business expenses and 

explains what is and is not deductible.

Pub 536, Net Operating Losses (NOLs) for 

Individuals, Estates and Trusts – discusses 

net operating losses (NOLs) for individuals, 

estates and trusts. Topics include: how to 

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

claim an NOL deduction; and how to figure 

an NOL carryover.

Form 1045.

Pub 537, Installment Sales – explains the tax 

treatment of installment sales. Installment 

sales are sales where part or all of the selling 

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

finance the buyer’s purchase of your property, 

instead of having the buyer get a loan or 

mortgage from a bank (or other lender), 

you probably have an installment sale.

Form 6252.

Pub 538, Accounting Periods and Methods

– explains some of the rules for accounting 

periods and methods. This publication also 

explains the differences between the cash 

method and accrual method of accounting.

Forms 1128, 2553, 3115.

Pub 541, Partnerships – discusses how tax 

law applies to partnerships and to partners.

Form 1065 

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.
Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov 21

Pub 547, Casualties, Disasters, and Thefts

– helps you identify a deductible disaster, 

casualty, or theft loss. This publication also 

explains how to figure and prove your loss 

and how to treat the reimbursement you 

receive from insurance or other sources.

Form 4684.

Pub 547 (SP), Hechos Fortuitos, Desastres 

y Robos – Publication 547 in Spanish.

Pub 550, Investment Income and Expenses 

(Including Capital Gains and Losses)

– covers investment income such as interest 

and dividends, expenses related to investments, and sales and trades of investment 

property including capital gains and losses.

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

1099-INT, 4952, 6781, 8815.

Pub 551, Basis of Assets – explains how to 

determine the basis of property, which is 

usually its cost.

Pub 552, Recordkeeping for Individuals

– highlights and serves as a ready reference 

on general recordkeeping for individual 

income tax filing.

Pub 554, Tax Guide for Seniors – provides 

helpful information on tax topics that may 

be of interest to older Americans. This guide 

also covers certain provisions that give 

special tax treatment to them.

Pub 555, Community Property – provides 

helpful information to married taxpayers 

who reside in a community property state 

—Arizona, California, Idaho, Louisiana, 

Nevada, New Mexico, Texas, Washington, 

or Wisconsin. If you and your spouse file 

separate tax returns, you should understand 

how community property laws affect the 

way you figure your income on your federal 

income tax return.

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-EZ, 990-PF, 1023, 1024, 8871, 

8872

Pub 559, Survivors, Executors, and 

Administrators – provides helpful 

information for reporting and paying the 

proper federal income taxes if you are 

responsible for settling a decedent’s estate. 

This publication answers many questions 

that a spouse or other survivor faces when a 

person dies.

Forms 1040, 1041.

Pub 560, Retirement Plans for Small 

Business (SEP, SIMPLE, and Qualified Plans)

– provides guidance relevant to retirement 

plans available to small businesses (including 

the self-employed). It covers simplified 

employee pensions (SEPs), qualified plans, 

and savings incentive match plan for 

employees (SIMPLE) retirement plans.

Pub 561, Determining the Value of Donated 

Property – defines fair market value and 

provides other guidance that may help you 

determine the value of property you donated 

to a qualified organization.

Form 8283.

Pub 564, Mutual Fund Distributions

– explains the tax treatment of distributions 

paid or allocated to an individual shareholder 

of a mutual fund, and explains how to figure 

gain or loss on the sale of mutual fund 

shares. 

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

Pub 570, Tax Guide for Individuals With 

Income from U.S. Possessions – provides tax 

guidance for individuals with income from 

American Samoa, Guam, the Commonwealth 

of the Northern Mariana Islands, Puerto Rico, 

and the U.S. Virgin Islands. This publication 

also gives information and addresses for 

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

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

Pub 571, Tax-Sheltered Annuity Plans 

(403(b) Plans) For Employees of Public 

Schools and Certain 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.

Pub 584-B, Business Casualty, Disaster, 

and Theft Loss Workbook – contains 

schedules for listing your income producing 

property and is designed to help you figure 

your losses on the property in the event of 

a casualty, disaster, or theft.

Pub 584 (SP), Registro de Pérdidas por 

Hechos Fortuitos Imprevistos, Desastres 

y Robos (Propiedad de Uso Personal)

– Publication 584 in Spanish.

Pub 587, Business Use of Your Home 

(Including Use by Daycare Providers)

– explains rules for claiming deductions 

for business use of your home and what 

expenses may be deducted. 

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, 5329, 8606.

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

Residents Going Abroad – provides a brief 

overview of various U.S. tax provisions that 

apply to U.S. citizens and resident aliens who 

live or work abroad and expect to receive 

income from foreign sources.

Pub 594, The IRS Collection Process

– defines your rights and duties as a taxpayer 

who owes federal taxes. This publication also 

explains how the IRS fulfills its legal 

obligation to collect these taxes.

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

– Publication 594 in Spanish.
22 Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov

Pub 595, Capital Construction Fund for 

Commercial Fishermen

Form 1040

Pub 596, Earned Income Credit – explains 

who may receive the credit, how to figure 

and claim the credit, and how to receive 

advance payments of the credit.

Forms 1040, 1040A, Schedule EIC, EIC

Worksheets, W-5.

Pub 596 (SP), Crédito por Ingreso del 

Trabajo – Publication 596 in Spanish.

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

Income Tax Treaty – this publication explains 

certain tax provisions that may apply to 

U.S. citizens or residents who live or work 

in Canada.

Pub 598, Tax on Unrelated Business Income 

of Exempt Organizations – explains how the 

tax applies to most tax-exempt organizations. 

It explains the rules that apply if an 

organization regularly operates a trade or 

business that is not substantially related to 

its exempt purpose.

Form 990-T.

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

Retirement Benefits – explains how the 

federal income tax rules apply to civil service 

retirement benefits received by retired 

federal employees (including those who are 

disabled) or their survivors.

Forms 1040, 1040A.

Pub 850, English-Spanish Glossary of 

Words and Phrases Used in Publications 

Issued by the Internal Revenue Service

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

reduced tax rates and exemptions from U.S. 

taxes provided under U.S. tax treaties with 

foreign countries. This publication provides 

helpful information for residents of those 

countries who receive income from U.S. 

sources. It may be useful to U.S. citizens 

and residents with income from abroad.

Pub 907, Tax Highlights for Persons with 

Disabilities – briefly explains tax laws that 

apply to persons with disabilities and directs 

readers to sources of detailed information 

on topics such as deductible expenses, tax 

credits, and taxable and non-taxable income.

Pub 908, Bankruptcy Tax Guide – explains 

the federal tax obligations of persons filing 

bankruptcy petitions and bankruptcy estates.

Forms 982, 1040, 1041.

Pub 915, Social Security and Equivalent 

Railroad Retirement Benefits – explains 

taxability of Social Security and equivalent 

railroad retirement benefits.

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

and RRB-1099, Social Security Benefits 

Worksheets.

Pub 919, How Do I Adjust My Tax 

Withholding? – discusses Form W-4 and 

offers guidance for getting the right amount 

of tax withheld from your pay.

Form W-4.

Pub 925, Passive Activity and At-Risk Rules

– discusses two sets of rules that may limit 

the losses you can deduct on your tax return 

from any trade, business, rental, or other 

income-producing activity.

Forms 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 

(MACRS) and the special depreciation 

allowance. It also explains how you can elect 

to take a section 179 deduction for certain 

property and additional rules for listed 

property.

Form 4562.

Pub 947, Practice Before the IRS and Power 

of Attorney – explains who can represent a 

taxpayer before the IRS and what forms are 

used to authorize a person to represent a 

taxpayer or to receive information from IRS 

regarding a taxpayer.

Forms 2848, 8821.

Pub 950, Introduction to Estate and Gift 

Taxes – provides general information on 

the federal gift and estate taxes. It explains 

when these taxes apply and how they can 

be eliminated or reduced.

Forms 706, 709.

Pub 954, Tax Incentives for Distressed 

Communities

Pub 957, Reporting Backpay and Special 

Wage Payments to the Social Security 

Administration

Pub 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 967, The IRS Will Figure Your Tax

– explains the procedures for choosing to 

have the IRS figure the tax on Forms 1040, 

1040A, and 1040EZ.
Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov 23

Pub 969, Health Savings Accounts and 

Other Tax-Favored Health Plans – explains 

what a health savings account is, who 

can have one, and how to report it. This 

publication also explains Archer and 

Medicare Medical Savings Accounts, 

Flexible Spending Arrangements, and 

Health Reimbursement Arrangements.

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

Pub 970, Tax Benefits for Education

– explains the tax benefits that may be 

available to you if you are saving for or 

paying higher education costs for yourself 

or another student. Includes information 

such as deducting work-related education 

expenses and the taxability of scholarships.

Form 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, Employee’s Daily Record of 

Tips and Report to Employers

Forms 4070, 4070-A.

Pub 1321, Special Instructions for Bona 

Fide Residents of Puerto Rico Who Must 

File a U.S. Individual Income Tax Return 

(Form 1040 or 1040A) – provides detailed 

explanations (with examples) to help bona 

fide residents of Puerto Rico make sure their 

tax benefits are allocated properly when 

filing their Form 1040 or 1040A.

Pub 1542, Per Diem Rates – provides the 

maximum per diem allowances for business 

travel within the continental 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

Pub 1546, The Taxpayer Advocate Service 

-Your Voice at the IRS – describes the free, 

confidential assistance with tax problems 

that TAS provides to individuals and 

businesses, and includes a list of the Local 

Taxpayer Advocate offices where taxpayers 

can obtain help in each state.

Pub 1546-SP, Taxpayer Advocate Service

– Your Voice at the IRS

Publication 1546 in Spanish.

Pub 1546EZ, Taxpayer Advocate Service – 

Your Voice at the IRS – gives information 

about TAS services and taxpayers’ rights.

Pub 1546-EZ (HT), Taxpayer Advocate 

Service – Your Voice at the IRS

Publication 1546-EZ in Haitian Creole.

Pub 1546-EZ (KR), Taxpayer Advocate 

Service – Your Voice at the IRS

Publication 1546-EZ in Korean.

Pub 1546-EZ (RU), Taxpayer Advocate 

Service – Your Voice at the IRS

Publication 1546-EZ in Russian.

Pub 1546-EZ (SO), Taxpayer Advocate 

Service – Your Voice at the IRS

Publication 1546-EZ in Somali.

Pub 1546-EZ (SP), Taxpayer Advocate 

Service – Your Voice at the IRS

Publication 1546-EZ in Spanish.

Pub 1546-EZ (VN), Taxpayer Advocate 

Service – Your Voice at the IRS

Publication 1546-EZ in Vietnamese.

Pub 1635, Understanding Your EIN 

– provides general information on employer 

identification numbers. It offers guidance on 

when an EIN is required and how to obtain 

an EIN.

Pub 1660, Collection Appeal Rights

– advises taxpayers of their appeal rights 

concerning the Collection Due Process and 

Collection Appeals Program. It further 

explains the collection issues that can be 

appealed and how to appeal them. This 

includes actions covering federal tax lien, 

notice of levy, seizure of property and 

installment agreements. 

Pub 1915, Understanding Your IRS Individual 

Taxpayer Identification Number

Pub 1915 (SP), Entendiendo Su IRS Numero 

de Identificacion Personal del 

Contribuyente ITIN – Publication 1915 in 

Spanish

Pub 3066, Have You Had Your “Check-Up” 

This Year? – This publication is 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 3125, The IRS Does Not Approve 

IRA Investments – The purpose of this 

publication is to alert taxpayers that the 

Internal Revenue Service does not approve 

investments for Individual Retirement 

Accounts, especially those solicited by 

questionable phone or print advertisements.

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.

Pub 3908, Gaming Tax Law for Indian Tribal 

Governments

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.
24 Guide to Free Tax Services | Tax Year 2010 | www.IRS.gov

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 4221 series, Compliance Guides for 

Tax-Exempt Organizations – Provides a plain 

language explanation of tax compliance 

requirements for tax-exempt organizations.

Pub 4222, 401(k) Plans for Small Business

– This booklet is 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 is 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

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 

plan. 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) plan.

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 created by 

Employee Plans, Customer Education, 

and Outreach of IRS’s Tax Exempt and 

Government Entities Division, dealing 

with different types of retirement plans.

Pub 4482, 403(b) Tax-Sheltered Annuity 

for Participants – directed at participants 

of 403(b) annuity plans 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 

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 common 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., 

for 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 4741, The New Form 990: What 

Tax-Exempt Organizations Need to Know – 

a fact sheet about the redesigned annual 

return for tax-exempt organizations.

Pub 4752, The New e-Postcard 

(Form 990-N): What Smaller Organizations 

Need to Know to Stay Tax-Exempt – a fact 

sheet explaining who should file the annual 

electronic notice, how to complete, what 

information is required, and where to go for 

help.

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 is 

designed and produced in conjunction with 

the Department of Labor.

U.S. GOVERNMENT PRINTING OFFICE: 2010—356–424
You’ve looked high and low for ways to stretch your paycheck. The answer 

could be the Earned Income Tax Credit. Doesn’t matter if you’re single or 

married, have kids or not. If you worked some or all of 2010 and made less 

than $48,000, you could qualify for up to $5,600 extra back from the IRS. 

Extra money could be closer than you think.

Life’s a little easier with

1.800.829.1040 n irs.gov/eitc 
•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

Department of the Treasury Internal Revenue Service

www.irs.gov

Publication 910 (Rev. 12-2010) Catalog Number 15315W