n FILING OPTIONS

n HELPFUL TIPS

n PUBLICATIONS

n SEMINARS

FreeTax Services

IRS GUIDE TO

INCLUDING TIPS ON TAX INCENTIVES 

FOR BUYING A HOME, BUYING A VEHICLE, 

HIGHER EDUCATION, AND ENERGY SAVINGS

Tax Year 2009 2009
MORE THAN 100 MILLION 

TAXPAYERS GET FREE 

HELP FROM THE IRS. 

YOU CAN, TOO.

This tax season, help yourself 

 to free information.

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

to start than the offi cial source, the IRS? Visit irs.gov and help yourself to page after page of useful info 

in English and Spanish, including how to e-fi le your taxes and for some, how to fi le for free. All the 

current forms are there, too. Prefer the phone? Call our toll-free TeleTax line for info in English and 

Spanish on 150 tax topics with little or no waiting. Either way, it’s all free and it’s all yours 24 hours a 

day, every day of the year. Give us a try.

Visit www.irs.gov or call toll-free 1-800-829-4477
MORE THAN 100 MILLION 

TAXPAYERS GET FREE 

HELP FROM THE IRS. 

YOU CAN, TOO.

This tax season, help yourself 

 to free information.

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

to start than the offi cial source, the IRS? Visit irs.gov and help yourself to page after page of useful info 

in English and Spanish, including how to e-fi le your taxes and for some, how to fi le for free. All the 

current forms are there, too. Prefer the phone? Call our toll-free TeleTax line for info in English and 

Spanish on 150 tax topics with little or no waiting. Either way, it’s all free and it’s all yours 24 hours a 

day, every day of the year. Give us a try.

Visit www.irs.gov or call toll-free 1-800-829-4477
4 2010 Guide to Free Tax 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 phone 

or mail at most local IRS offices and 

at other community locations. Most 

material can also be obtained via the 

Internet and on DVD.

IRS Web site – IRS.gov

IRS.gov is the best place to get information 

on how to interact with the IRS electronically. 

The Web site includes information on 

electronic filing (e-file) and payment options 

for individuals and businesses. The site 

provides all the information you need to 

get started.

In addition, you will find tax forms and 

publications, instructions, where to file 

addresses, the latest tax law changes, 

specific tax information for individuals 

and businesses, information on tax refunds, 

subscription services, and much more. 

There are also special information sections 

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

is available 24 hours a day, 7 days a week.

Free Products 

 and Services

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.) 

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:

n Post offices

n Libraries

n Copy centers and office supply stores

n Places of employment

n Credit unions

n Grocery stores and pharmacies, and

n Local government offices

Accessible IRS Tax Products

Most IRS tax products are available in 

alternative formats such as Braille, large 

print, HTML, ASCII text, and speech friendly 

PDF. 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 Web site, 

please call our forms ordering number at 

800-829-3676.
4 2010 Guide to Free Tax 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 phone 

or mail at most local IRS offices and 

at other community locations. Most 

material can also be obtained via the 

Internet and on DVD.

IRS Web site – IRS.gov

IRS.gov is the best place to get information 

on how to interact with the IRS electronically. 

The Web site includes information on 

electronic filing (e-file) and payment options 

for individuals and businesses. The site 

provides all the information you need to 

get started.

In addition, you will find tax forms and 

publications, instructions, where to file 

addresses, the latest tax law changes, 

specific tax information for individuals 

and businesses, information on tax refunds, 

subscription services, and much more. 

There are also special information sections 

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

is available 24 hours a day, 7 days a week.

Free Products 

 and Services

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.) 

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:

n Post offices

n Libraries

n Copy centers and office supply stores

n Places of employment

n Credit unions

n Grocery stores and pharmacies, and

n Local government offices

Accessible IRS Tax Products

Most IRS tax products are available in 

alternative formats such as Braille, large 

print, HTML, ASCII text, and speech friendly 

PDF. 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 Web site, 

please call our forms ordering number at 

800-829-3676.
Taxpayer Advocate Service

The Taxpayer Advocate Service (TAS) is an 

independent organization within the IRS 

whose employees assist taxpayers who 

are experiencing economic harm, who are 

seeking help in resolving problems with 

the IRS, or who believe that an IRS system 

or procedure is not working as it should. 

Here are seven things every taxpayer 

should know about TAS:

n TAS is your voice at the IRS.

n Our service is free, confidential, and 

tailored to meet your needs.

n You may be eligible for TAS help if you 

have tried to resolve your tax problem 

through normal IRS channels and have 

gotten nowhere, or you believe an IRS 

procedure just isn’t working as it should. 

n TAS helps taxpayers whose problems are 

causing financial difficulty or significant cost, 

including the cost of professional representation. This includes businesses as well as 

individuals.

n TAS employees know the IRS and how to 

navigate it. We will listen to your problem, 

help you understand what needs to be done 

to resolve it, and stay with you every step of 

the way until your problem is resolved. 

n TAS has at least one local taxpayer 

advocate in every state, the District of 

Columbia, and Puerto Rico. You can call 

Your Rights as a Taxpayer

IRS Publication 1, Your Rights as a Taxpayer, 

and IRS Publication 1SP, Derechos del Contribuyente, highlight some of the most important 

rights. You can download these publications 

from the IRS Web site at IRS.gov or order the 

paper document by calling 800-829-3676.

6 2010 Guide to Free Tax Services
Taxpayer Advocate Service

The Taxpayer Advocate Service (TAS) is an 

independent organization within the IRS 

whose employees assist taxpayers who 

are experiencing economic harm, who are 

seeking help in resolving problems with 

the IRS, or who believe that an IRS system 

or procedure is not working as it should. 

Here are seven things every taxpayer 

should know about TAS:

n TAS is your voice at the IRS.

n Our service is free, confidential, and 

tailored to meet your needs.

n You may be eligible for TAS help if you 

have tried to resolve your tax problem 

through normal IRS channels and have 

gotten nowhere, or you believe an IRS 

procedure just isn’t working as it should. 

n TAS helps taxpayers whose problems are 

causing financial difficulty or significant cost, 

including the cost of professional representation. This includes businesses as well as 

individuals.

n TAS employees know the IRS and how to 

navigate it. We will listen to your problem, 

help you understand what needs to be done 

to resolve it, and stay with you every step of 

the way until your problem is resolved. 

n TAS has at least one local taxpayer 

advocate in every state, the District of 

Columbia, and Puerto Rico. You can call 

Your Rights as a Taxpayer

IRS Publication 1, Your Rights as a Taxpayer, 

and IRS Publication 1SP, Derechos del Contribuyente, highlight some of the most important 

rights. You can download these publications 

from the IRS Web site at IRS.gov or order the 

paper document by calling 800-829-3676.

6 2010 Guide to Free Tax Services
8 2010 Guide to Free Tax Services 

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

The VITA program offers free tax help to 

people with low-to-moderate incomes 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 students, law 

students, members of professional business 

and accounting organizations, retirement, 

religious, military, and community groups. 

Volunteers have many opportunities including taking part in various VITA program 

activities including:

n Preparing tax returns

n Screening taxpayers

n Recruiting volunteers

n Conducting quality reviews

n Assisting with computers

n Interpreting languages

n Teaching taxpayers to prepare 

their own returns

n Managing a VITA site, and

n Arranging publicity

For more information about the VITA 

program, or to find the location of a VITA site 

in your area, call the IRS at 800-829-1040.

If you wish to become a VITA volunteer, 

the IRS provides VITA training material. 

Training is conducted at times and locations 

convenient for volunteers. Generally, these 

sessions are offered December through 

January each year before the actual filing 

season starts. 

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.

Free Education and 

 Assistance Programs
8 2010 Guide to Free Tax Services 

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

The VITA program offers free tax help to 

people with low-to-moderate incomes 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 students, law 

students, members of professional business 

and accounting organizations, retirement, 

religious, military, and community groups. 

Volunteers have many opportunities including taking part in various VITA program 

activities including:

n Preparing tax returns

n Screening taxpayers

n Recruiting volunteers

n Conducting quality reviews

n Assisting with computers

n Interpreting languages

n Teaching taxpayers to prepare 

their own returns

n Managing a VITA site, and

n Arranging publicity

For more information about the VITA 

program, or to find the location of a VITA site 

in your area, call the IRS at 800-829-1040.

If you wish to become a VITA volunteer, 

the IRS provides VITA training material. 

Training is conducted at times and locations 

convenient for volunteers. Generally, these 

sessions are offered December through 

January each year before the actual filing 

season starts. 

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.

Free Education and 

 Assistance Programs
Free Electronic 

 Tax Filing

Use IRS e-file

IRS e-file offers a fast refund (in as little 

as 10 days with direct deposit); a good 

possibility that the return will be error-free; 

the opportunity to file your federal and state 

returns at the same time; privacy, security, 

and proof within 48 hours that your return 

has been received by the IRS for processing. 

You can even sign electronically. If you 

owe tax, you can e-file and pay your taxes 

electronically in a single step by authorizing 

an electronic funds withdrawal from your 

checking or savings account. And you can 

even schedule your payment for withdrawal 

up to and including the return due date, 

or pay by credit card. 

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

taxes where you want them to be—Done! 

Check out the IRS Web site at www.irs.gov/

efile for more information on IRS e-file.

Here’s how you can use IRS e-file:

Use an Authorized IRS e-file Provider – 

Look for an “Authorized IRS e-file Provider” 

sign. Or go to www.irs.gov/efile. Click on 

“Individual Taxpayers.” Then scroll down to 

“Authorized e-file Provider Locator” to find 

an authorized e-file provider in your ZIP code.

Use a Personal Computer – A computer with 

Internet access and tax preparation software 

are all you need to file your taxes. You can e-file 

your tax return via the Internet 24 hours a day, 

7 days a week. Best of all, you may qualify for 

Free File. See Free File Options below or visit 

www.irs.gov for details. If you don’t qualify 

for any of the Free File Options, our e-file

Partners for Individuals page offers low-cost 

tax preparation and e-filing at www.irs.gov.

IRS e-file through Employers and Financial 

Institutions – Some businesses offer free 

e-file to their employees, members, or 

customers. Ask your employer or financial 

institution if they offer IRS e-file as an 

employee, member, or customer benefit. 

Taxpayers MUST Electronically 

sign e-filed returns

IRS is requiring that all taxpayers sign their 

e-filed return with an electronic signature. 

As part of the authentication process, you 

will need to provide your 2008 adjusted gross 

income or the Self Select PIN (SSP) used to 

sign your 2008 return. If you do not have a 

copy of last year’s return, you may get a 

transcript of your return from the IRS by 

calling toll free 800-829-1040 to get your 

2008 AGI or 2008 PIN. This information is 

used in the authentication process. If your 

prior year AGI or Prior Year PIN is unavailable, you may now use the Electronic Filing 

PIN as another authenticator. The Electronic 

Filing PIN (EFP) can be used in lieu of the 

prior year information. A PIN to sign the 

return is still required. The EFP is a number 

issued by the IRS and may only be used for 

filing season 2010. The paper form some 

taxpayers may have used to submit their 

signature in the past is no longer a valid way 

to sign an e-filed return. It’s important to 

save your prior year information to e-file 

your tax return. For more information about 

your electronic signature, and the additional 

option when electronically filing in 2010 go to 

e-File on irs.gov.

Millions Eligible for Free File 

IRS Free File is the no-cost way to electronically prepare and file your 2009 taxes. If your 

adjusted gross income was $57,000 or less, 

take advantage of the free way to do your 

taxes using commercially available online 

tax preparation software. Go to www.irs.gov

and click on the Free File logo. You can select 

a tax preparation software company or use 

the helpful wizard to guide you to a company. 

It’s easy, and it’s all FREE. 

Join the 95 million 

taxpayers who filed 

their tax returns 

electronically in 2009 

using IRS e-file, 

the most accurate 

and fastest way to 

file your taxes.

10 2010 Guide to Free Tax Services
Free Electronic 

 Tax Filing

Use IRS e-file

IRS e-file offers a fast refund (in as little 

as 10 days with direct deposit); a good 

possibility that the return will be error-free; 

the opportunity to file your federal and state 

returns at the same time; privacy, security, 

and proof within 48 hours that your return 

has been received by the IRS for processing. 

You can even sign electronically. If you 

owe tax, you can e-file and pay your taxes 

electronically in a single step by authorizing 

an electronic funds withdrawal from your 

checking or savings account. And you can 

even schedule your payment for withdrawal 

up to and including the return due date, 

or pay by credit card. 

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

taxes where you want them to be—Done! 

Check out the IRS Web site at www.irs.gov/

efile for more information on IRS e-file.

Here’s how you can use IRS e-file:

Use an Authorized IRS e-file Provider – 

Look for an “Authorized IRS e-file Provider” 

sign. Or go to www.irs.gov/efile. Click on 

“Individual Taxpayers.” Then scroll down to 

“Authorized e-file Provider Locator” to find 

an authorized e-file provider in your ZIP code.

Use a Personal Computer – A computer with 

Internet access and tax preparation software 

are all you need to file your taxes. You can e-file 

your tax return via the Internet 24 hours a day, 

7 days a week. Best of all, you may qualify for 

Free File. See Free File Options below or visit 

www.irs.gov for details. If you don’t qualify 

for any of the Free File Options, our e-file

Partners for Individuals page offers low-cost 

tax preparation and e-filing at www.irs.gov.

IRS e-file through Employers and Financial 

Institutions – Some businesses offer free 

e-file to their employees, members, or 

customers. Ask your employer or financial 

institution if they offer IRS e-file as an 

employee, member, or customer benefit. 

Taxpayers MUST Electronically 

sign e-filed returns

IRS is requiring that all taxpayers sign their 

e-filed return with an electronic signature. 

As part of the authentication process, you 

will need to provide your 2008 adjusted gross 

income or the Self Select PIN (SSP) used to 

sign your 2008 return. If you do not have a 

copy of last year’s return, you may get a 

transcript of your return from the IRS by 

calling toll free 800-829-1040 to get your 

2008 AGI or 2008 PIN. This information is 

used in the authentication process. If your 

prior year AGI or Prior Year PIN is unavailable, you may now use the Electronic Filing 

PIN as another authenticator. The Electronic 

Filing PIN (EFP) can be used in lieu of the 

prior year information. A PIN to sign the 

return is still required. The EFP is a number 

issued by the IRS and may only be used for 

filing season 2010. The paper form some 

taxpayers may have used to submit their 

signature in the past is no longer a valid way 

to sign an e-filed return. It’s important to 

save your prior year information to e-file 

your tax return. For more information about 

your electronic signature, and the additional 

option when electronically filing in 2010 go to 

e-File on irs.gov.

Millions Eligible for Free File 

IRS Free File is the no-cost way to electronically prepare and file your 2009 taxes. If your 

adjusted gross income was $57,000 or less, 

take advantage of the free way to do your 

taxes using commercially available online 

tax preparation software. Go to www.irs.gov

and click on the Free File logo. You can select 

a tax preparation software company or use 

the helpful wizard to guide you to a company. 

It’s easy, and it’s all FREE. 

Join the 95 million 

taxpayers who filed 

their tax returns 

electronically in 2009 

using IRS e-file, 

the most accurate 

and fastest way to 

file your taxes.

10 2010 Guide to Free Tax Services
12 2010 Guide to Free Tax Services 

Free IRS 

 Resources

Tax Account Transcript

A tax 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. Tax account transcripts are 

available for the current and three prior tax 

years, are delivered by mail in approximately 

two 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 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 2008, filed in 2009, will not be 

available until 2010. Wage and income transcripts are delivered by mail in approximately 

two weeks, and are provided free of charge.

Copies or Transcripts

of Prior Year Tax Returns

You have two easy and convenient options 

for requesting copies of your tax return 

information from the IRS — by phone at 

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

Request for Copy of Tax Return, or Form 

4506-T, Request for Transcript of Tax Return, 

by mail or FAX.

Requesting Documents

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

800-829-1040, or by mailing or faxing 

Form 4506-T, Request for Transcript of Tax 

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

If you need a photocopy 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 two weeks, and are provided 

free of charge.
12 2010 Guide to Free Tax Services 

Free IRS 

 Resources

Tax Account Transcript

A tax 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. Tax account transcripts are 

available for the current and three prior tax 

years, are delivered by mail in approximately 

two 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 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 2008, filed in 2009, will not be 

available until 2010. Wage and income transcripts are delivered by mail in approximately 

two weeks, and are provided free of charge.

Copies or Transcripts

of Prior Year Tax Returns

You have two easy and convenient options 

for requesting copies of your tax return 

information from the IRS — by phone at 

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

Request for Copy of Tax Return, or Form 

4506-T, Request for Transcript of Tax Return, 

by mail or FAX.

Requesting Documents

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

800-829-1040, or by mailing or faxing 

Form 4506-T, Request for Transcript of Tax 

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

If you need a photocopy 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 two weeks, and are provided 

free of charge.
TeleTax Recorded Information – 800-829-4477

T o pic M e n u Numbe rs

When prompted, enter the 

three digit number for the 

Tax Topic you want to hear.

IRS Help Available

101 IRS Services – 

Volunteer Tax 

Assistance, Toll-free 

Telephone, Walk-in 

Assistance, and 

Outreach Programs

102 Tax Assistance for 

Individuals with 

Disabilities and the 

Hearing Impaired

103 Tax Help for Small 

Business and the 

Self-employed

104 Taxpayer Advocate 

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 of) 

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 Failure to Pay Child 

Support, Federal 

Nontax Debts, and 

State Income Tax 

Obligations and 

Unemployment 

Compensation Debts

204 Offers-in-Compromise

205 Innocent Spouse Relief 

(and Separation of 

Liability and Equitable 

Relief) 

206 Dishonored Payments

Alternative 

Filing Methods

253 Substitute Tax Forms

254 How to Choose 

a Paid Tax 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? 

Adjustments to Income

451 Individual Retirement 

Accounts (IRAs)

452 Alimony Paid

453 Bad Debt Deduction

455 Moving Expenses

456 Student Loan 

Interest Deduction

14 2010 Guide to Free Tax Services 
TeleTax Recorded Information – 800-829-4477

T o pic M e n u Numbe rs

When prompted, enter the 

three digit number for the 

Tax Topic you want to hear.

IRS Help Available

101 IRS Services – 

Volunteer Tax 

Assistance, Toll-free 

Telephone, Walk-in 

Assistance, and 

Outreach Programs

102 Tax Assistance for 

Individuals with 

Disabilities and the 

Hearing Impaired

103 Tax Help for Small 

Business and the 

Self-employed

104 Taxpayer Advocate 

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 of) 

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 Failure to Pay Child 

Support, Federal 

Nontax Debts, and 

State Income Tax 

Obligations and 

Unemployment 

Compensation Debts

204 Offers-in-Compromise

205 Innocent Spouse Relief 

(and Separation of 

Liability and Equitable 

Relief) 

206 Dishonored Payments

Alternative 

Filing Methods

253 Substitute Tax Forms

254 How to Choose 

a Paid Tax 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? 

Adjustments to Income

451 Individual Retirement 

Accounts (IRAs)

452 Alimony Paid

453 Bad Debt Deduction

455 Moving Expenses

456 Student Loan 

Interest Deduction

14 2010 Guide to Free Tax Services 
16 2010 Guide to Free Tax Services 

IRS tax forms and publications 

are available 24 hours a day, 7 days 

a week through the IRS Web site, 

IRS.gov.

Calling 

 the IRS

Before You Call the IRS

We will be able to provide you with more 

accurate and complete answers to your tax 

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

notice to which your question relates; the 

facts about your particular situation; and the 

name of any IRS publication or other source 

of information that you used to look for the 

answer. (The answer to the same question 

often varies from one taxpayer to another 

because of differences in their age, income, 

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

To protect and maintain your individual 

account security, you may be asked for your 

Social Security number, date of birth, or 

IRS Personal Identification Number if you 

have one. You will also need to provide the 

amount of your refund, the filing status 

shown on your tax return, the “caller ID

number” shown at the top of any notice you 

received, and the numbers in your street 

address, or your ZIP code.

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.

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.
16 2010 Guide to Free Tax Services 

IRS tax forms and publications 

are available 24 hours a day, 7 days 

a week through the IRS Web site, 

IRS.gov.

Calling 

 the IRS

Before You Call the IRS

We will be able to provide you with more 

accurate and complete answers to your tax 

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

notice to which your question relates; the 

facts about your particular situation; and the 

name of any IRS publication or other source 

of information that you used to look for the 

answer. (The answer to the same question 

often varies from one taxpayer to another 

because of differences in their age, income, 

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

To protect and maintain your individual 

account security, you may be asked for your 

Social Security number, date of birth, or 

IRS Personal Identification Number if you 

have one. You will also need to provide the 

amount of your refund, the filing status 

shown on your tax return, the “caller ID

number” shown at the top of any notice you 

received, and the numbers in your street 

address, or your ZIP code.

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.

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.
18 2010 Guide to Free Tax Services 

Small Business 

 Tax Resources

Small Business

Tax Workshops

Small business owners can learn more about 

their tax responsibilities by attending free 

IRS tax workshops. There are several options 

available:

Take a virtual workshop online, 24/7, 

through a self-directed e-learning session 

or a streaming video presentation that uses 

material similar to the live workshop.

No Internet access? No problem. Order the 

Virtual Small Business Tax Workshop CD, 

free of charge, at http://www.irs.gov/

businesses/small/index.html.

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: 

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.

SSA/IRS Reporter

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

changes to taxes and employee wage 

obligations. This newsletter, produced jointly 

by the Social Security Administration and 

the IRS, is mailed to approximately seven 

million employers along with each quarterly 

Form 941, Employer’s Quarterly Federal 

Tax Return. You can also download a copy 

of the newsletter from www.irs.gov. Just 

search “Reporter.”

Online Tax Toolkit

The Taxpayer Advocate Service (TAS), an 

independent organization within the IRS, 

has partnered with the IRS to develop an 

electronic toolkit that explains basic tax laws 

and procedures. The toolkit, titled “Taxes: 

What You Need to Know – Responsibilities 

and Benefits,” is available in English and 

Spanish at www.taxtoolkit.com. It will 

help you:

n Understand basic tax information,

n Determine whether you need an Individual 

Taxpayer Identification Number (ITIN),

n Learn about special tax credits,

n Prevent identity theft,

n Understand why it’s important to follow 

the tax laws,

n Learn more about the tax aspects of 

starting a small business,

n Understand options when you owe the 

IRS money,

n Get a tax refund quickly and fairly, and

n Know where to go to get tax help.
18 2010 Guide to Free Tax Services 

Small Business 

 Tax Resources

Small Business

Tax Workshops

Small business owners can learn more about 

their tax responsibilities by attending free 

IRS tax workshops. There are several options 

available:

Take a virtual workshop online, 24/7, 

through a self-directed e-learning session 

or a streaming video presentation that uses 

material similar to the live workshop.

No Internet access? No problem. Order the 

Virtual Small Business Tax Workshop CD, 

free of charge, at http://www.irs.gov/

businesses/small/index.html.

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: 

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.

SSA/IRS Reporter

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

changes to taxes and employee wage 

obligations. This newsletter, produced jointly 

by the Social Security Administration and 

the IRS, is mailed to approximately seven 

million employers along with each quarterly 

Form 941, Employer’s Quarterly Federal 

Tax Return. You can also download a copy 

of the newsletter from www.irs.gov. Just 

search “Reporter.”

Online Tax Toolkit

The Taxpayer Advocate Service (TAS), an 

independent organization within the IRS, 

has partnered with the IRS to develop an 

electronic toolkit that explains basic tax laws 

and procedures. The toolkit, titled “Taxes: 

What You Need to Know – Responsibilities 

and Benefits,” is available in English and 

Spanish at www.taxtoolkit.com. It will 

help you:

n Understand basic tax information,

n Determine whether you need an Individual 

Taxpayer Identification Number (ITIN),

n Learn about special tax credits,

n Prevent identity theft,

n Understand why it’s important to follow 

the tax laws,

n Learn more about the tax aspects of 

starting a small business,

n Understand options when you owe the 

IRS money,

n Get a tax refund quickly and fairly, and

n Know where to go to get tax help.
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 business-related travel, entertainment, gift, 

and transportation expenses that may be deductible.

Forms 2106, 2106EZ.

Pub 501, Exemptions, Standard Deduction, and Filing 

Information – explains the rules for determining who must 

file a federal income tax return, what filing status to use, 

how many exemptions to claim, and who cannot take the 

standard deduction.

Forms 2120, 8332.

Pub 502, Medical and Dental Expenses – explains which 

medical and dental expenses are deductible, how to deduct 

them, and how to treat insurance reimbursements you may 

receive for medical care. This publication includes information on how to treat impairment-related work expenses, 

health insurance premiums if you are self-employed, and 

the health coverage tax credit.

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.

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 

20 2010 Guide to Free Tax Services 
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 business-related travel, entertainment, gift, 

and transportation expenses that may be deductible.

Forms 2106, 2106EZ.

Pub 501, Exemptions, Standard Deduction, and Filing 

Information – explains the rules for determining who must 

file a federal income tax return, what filing status to use, 

how many exemptions to claim, and who cannot take the 

standard deduction.

Forms 2120, 8332.

Pub 502, Medical and Dental Expenses – explains which 

medical and dental expenses are deductible, how to deduct 

them, and how to treat insurance reimbursements you may 

receive for medical care. This publication includes information on how to treat impairment-related work expenses, 

health insurance premiums if you are self-employed, and 

the health coverage tax credit.

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.

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 

20 2010 Guide to Free Tax Services 
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.

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 

22 2010 Guide to Free Tax Services 
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.

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 

22 2010 Guide to Free Tax Services 
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. 

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.

24 2010 Guide to Free Tax Services 
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. 

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.

24 2010 Guide to Free Tax Services 
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 4220, Applying for 501(c)(3) Tax-Exempt 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 and even 

highlights the basic types of 401(k) plans. It is designed and 

produced in conjunction with the Department of Labor. 

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 be able to 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 U.S. 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. 

Pub 4336, SARSEP Plans for Small Businesses - provides 

guidance on the operation of a Salary Reduction Simplified 

Employee Pension (SARSEP).

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 in a 403(b) annuity 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 establishing a retirement plan for their employees. It 

contains a chart that highlights the different types of plans 

available and key features specific to each plan. 

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 requirements, etc., for plans of tax-exempt organizations and government entity employers.

Pub 4587, Payroll Deduction IRAs for Small Businesses - 

designed for small business owners and tax practitioners 

with clients who may be able to establish this kind of 

program. The publication contains basic information dealing 

with the establishment and operation of a payroll deduction 

IRA. It was designed, written and produced with the U.S. 

Department of Labor. 

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.

26 2010 Guide to Free Tax Services
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 4220, Applying for 501(c)(3) Tax-Exempt 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 and even 

highlights the basic types of 401(k) plans. It is designed and 

produced in conjunction with the Department of Labor. 

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 be able to 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 U.S. 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. 

Pub 4336, SARSEP Plans for Small Businesses - provides 

guidance on the operation of a Salary Reduction Simplified 

Employee Pension (SARSEP).

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 in a 403(b) annuity 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 establishing a retirement plan for their employees. It 

contains a chart that highlights the different types of plans 

available and key features specific to each plan. 

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 requirements, etc., for plans of tax-exempt organizations and government entity employers.

Pub 4587, Payroll Deduction IRAs for Small Businesses - 

designed for small business owners and tax practitioners 

with clients who may be able to establish this kind of 

program. The publication contains basic information dealing 

with the establishment and operation of a payroll deduction 

IRA. It was designed, written and produced with the U.S. 

Department of Labor. 

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.

26 2010 Guide to Free Tax Services
Publication 910 (12-2009) Catalog Number 15315W

Department of the Treasury Internal Revenue Service 

www.irs.gov