A wide menu of assistance options are available at IRS.gov or by calling one

of the IRS toll-free telephone numbers:

• Forms and Publications: 800.829.3676

• TeleTax (recorded tax information): 800.829.4477

• Where’s My Refund online: www.irs.gov

• Automated refund information: 800.829.4477

• Refund Hotline: 800.829.1954

• Tax Help Line for individuals: 800.829.1040 (also available in Spanish)

IRS.gov should be your first stop for tax help. Get forms, publications,

information and answers to frequently asked questions, too. Click on 1040

Central and find information to help file federal tax returns.

Free tax return preparation is available for qualified taxpayers through the

IRS Volunteer Income Tax Assistance (VITA) and Tax Counseling for the

Elderly (TCE) programs in most communities. Volunteers help prepare basic

tax returns for individuals who have low to moderate income. Some sites

offer electronic filing without charge.

• Call 800.829.1040 to find the nearest VITA or TCE sites or call AARP

at 888.AARP.NOW (888.227.7669) for the nearest Tax Aide site.

AARP is the largest TCE participant.


	

The IRS Web site was redesigned to make it easier for taxpayers to navigate

and find the information they need to file and pay their taxes. Improvements

include a fresh look, enhanced search capabilities and easy access to tools.

You can search by key word or search term and have easy access to

advanced search options and search tips. A new row of navigation buttons

takes taxpayers and tax professionals directly to key pages. Frequently used

items are featured in our Online Tools section. Taxpayers quickly and easily

can check the status of their refund with Where’s My Refund?, find out if

they are eligible for Earned Income Tax Credit by using the EITC Assistant,

and qualified taxpayers can prepare and file their returns using Free File.

IRS.gov also offers tax guidance to victims of natural disasters, including tax

relief guidelines for victims of hurricanes.

	



IRS e-file is a quick, easy, smart way to get your taxes where you want

them to be — Done!

• 68.5 million returns were e-filed in 2005, an 11 percent increase over

2004.

• Taxpayers can get their refunds in half the time of filing a paper tax

return and receiving a refund check, even faster with Direct Deposit.

Refunds from mailed paper returns can take up to six weeks. Plus,

e-filers get an acknowledgment that the IRS received their returns.

• Accurate: IRS computers check for errors or other missing information

quickly and automatically, making e-filed returns more accurate and

reducing the chance of getting an error letter from the IRS.

• Easy payment options: E-filers with a balance due can schedule a safe

and convenient electronic funds withdrawal from their bank account, pay

with a credit card or enroll in the Electronic Federal Tax Payment

System to make subsequent payments by phone or Internet.

 • 93 million taxpayers will be eligible to file for free through IRS Free

File. An online service available through IRS.gov/, Free File allows

taxpayers to prepare and electronically file their individual federal income

tax return using commercial software for free. More than 5 million

people used Free File in 2005.

	

The Taxpayer Advocate Service is an independent organization within the

IRS dedicated to helping taxpayers resolve their problems. Taxpayers who

are unable to resolve a tax problem, experience delays or face economic

harm due to IRS actions may qualify for the free assistance of the Taxpayer

Advocate Service. Taxpayer Advocates can clear up problems resulting from

previous contacts and ensure cases are given a complete and impartial

review. Taxpayers can quickly access the Taxpayer Advocate Service by

calling its toll-free number, 877.777.4778 (TTY/TDD 800-829.4059).

Taxpayers can also call or write their Local Taxpayer Advocate. Taxpayers

can find the address and phone number of the Local Taxpayer Advocate in

their local telephone directory, in Publication 1546, How to Get Help with

Unresolved Tax Problems,or online at www.IRS.gov/advocate/.
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• Tax Relief for Hurricane Victims: Special tax relief and assistance is

available to hurricane victims and those assisting them. This relief

includes special rules for figuring casualty loss deductions, the Earned

Income Tax Credit and additional Child Tax Credit. Hurricane victims

who need help with tax matters can call 866.562.5227, visit the special

section for disaster victims on IRS.gov or see Pub. 4492, Information

for Taxpayers Affected by Hurricanes Katrina, Rita and Wilma.

• Uniform Definition of a Qualifying Child: The Working Families Tax

Relief Act of 2004 set a uniform definition of a qualifying child, beginning

for Tax Year 2005. This standard definition applies to several tax benefits, such as head of household filing status, the exemption for a dependent, the Child Tax Credit, credit for Child and Dependent Care expenses and the Earned Income Tax Credit. Prior to 2005, each of these

items defined a qualifying child differently, leaving some taxpayers

confused.

• Standard Mileage Rate: The deductible rate for each business mile is

40.5 cents per mile for 2005 (48.5 after Aug. 31). Other rates apply for

other uses of a taxpayer’s car.

• Charitable Contributions: If a taxpayer donates a car to a qualified

organization in 2005, the deduction is generally limited to the gross

proceeds from its sale by the organization. This rule generally applies if

the claimed value of the donated vehicle is more than $500. Generally, if

the organization makes significant intervening use of or makes significant

improvements to the car, the taxpayer can deduct its fair market value.

The charitable organization should provide the donor a Form 1098-C

showing the amount to deduct.

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In fairness to the vast majority of taxpayers who file and pay their taxes, the

IRS takes its enforcement responsibilities seriously. We continue to focus on

abusive tax shelters sometimes used by businesses and high-income individuals; abuse by a limited number of attorneys, accountants and tax practitioners;

domestic and offshore criminal activity and misuse of tax-exempt entities.

IRS enforcement activity and results continue to grow.



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It’s easier than ever for taxpayers to find out if they qualify for EITC. Taxpayers can find out if they’re eligible for the EITC by answering some

questions and providing basic income information using the EITC Assistant, a

Web-based tool (available in Spanish and English) that helps figure EITC. For

more information, check www.irs.gov/eitc or get Publication 596, Earned

Income Credit.

Members of the military can elect to have their nontaxable combat pay

included in earned income for the EITC. Taxpayers who lived in the Hurricane Katrina core disaster area on Aug. 25, 2005, and whose earned income

for 2005 is less than their earned income in 2004, can choose to figure their

2005 EITC using their 2004 earned income. (Late legislation extends EITC

relief to victims of Hurricanes Rita and Wilma, as well.)

The advance EITC allows certain taxpayers to receive their EITC in installments throughout the year, instead of a lump sum during the following filing

season. Those who expect to qualify for advance EITC can register beginning in January each year and the credit will be equally dispersed in each

paycheck throughout the year.

Further details regarding advance EITC can be found at www.irs.gov/eitc or

in Publication 596, Earned Income Credit.



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Forms W-2 for members of the military will show if their pay is subject to the

Combat Zone Exclusion. Members of the military, including those currently in

a Combat Zone, may have extended due dates and other special tax benefits

available to them under the tax laws. Go to IRS.gov for more information.

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The IRS is conducting a large-scale study that will affect the way we do

business with our primary customers — individual taxpayers. The plan, called

the Taxpayer Assistance Blueprint, will help us gain a deeper understanding

of our customers — their locations, how they access our services, what

services they use and prefer and if our services truly meet their needs. The

report is due to Congress near the end of this filing season.