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2010 Tax Returns

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2010 Tax Returns

2010 tax returns Publication 901 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 2010 tax returns Tax questions. 2010 tax returns Obtaining copies of treaties. 2010 tax returns Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 901, such as treaties effective after it was published, go to www. 2010 tax returns irs. 2010 tax returns gov/pub901. 2010 tax returns Reminders Disclosure of a treaty-based position that reduces your tax. 2010 tax returns  If you take the position that any U. 2010 tax returns S. 2010 tax returns tax is overruled or otherwise reduced by a U. 2010 tax returns S. 2010 tax returns treaty (a treaty-based position), you generally must disclose that position on your affected return. 2010 tax returns See Application of Treaties, later. 2010 tax returns U. 2010 tax returns S. 2010 tax returns –U. 2010 tax returns S. 2010 tax returns S. 2010 tax returns R. 2010 tax returns income tax treaty. 2010 tax returns  The U. 2010 tax returns S. 2010 tax returns –U. 2010 tax returns S. 2010 tax returns S. 2010 tax returns R. 2010 tax returns income tax treaty remains in effect for the following members of the Commonwealth of Independent States: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2010 tax returns That treaty will remain in effect until new treaties with these individual countries are negotiated and ratified. 2010 tax returns Provisions of the U. 2010 tax returns S. 2010 tax returns –U. 2010 tax returns S. 2010 tax returns S. 2010 tax returns R. 2010 tax returns income tax treaty are discussed in this publication under Commonwealth of Independent States. 2010 tax returns U. 2010 tax returns S. 2010 tax returns –China income tax treaty. 2010 tax returns  The U. 2010 tax returns S. 2010 tax returns –China income tax treaty does not apply to Hong Kong. 2010 tax returns Introduction This publication will tell you whether a tax treaty between the United States and a particular country offers a reduced rate of, or possibly a complete exemption from, U. 2010 tax returns S. 2010 tax returns income tax for residents of that particular country. 2010 tax returns Tables in the back of this publication show the countries that have income tax treaties with the United States, the tax rates on different kinds of income, and the kinds of income that are exempt from tax. 2010 tax returns You should use this publication only for quick reference. 2010 tax returns It is not a complete guide to all provisions of every income tax treaty. 2010 tax returns Comments and suggestions. 2010 tax returns   We welcome your comments about this publication and your suggestions for future editions. 2010 tax returns   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2010 tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax returns   You can email us at taxforms@irs. 2010 tax returns gov. 2010 tax returns Please put “Publications Comment” on the subject line. 2010 tax returns You can also send us comments from www. 2010 tax returns irs. 2010 tax returns gov/formspubs. 2010 tax returns Select “Comment on Tax Forms and Publications” under “Information About. 2010 tax returns ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax returns Ordering forms and publications. 2010 tax returns   Visit www. 2010 tax returns irs. 2010 tax returns gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2010 tax returns Internal Revenue Service 1201 N. 2010 tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 tax returns   If you have a tax question, check the information available on IRS. 2010 tax returns gov or call 1-800-829-1040. 2010 tax returns We cannot answer tax questions sent to either of the above addresses. 2010 tax returns Obtaining copies of treaties. 2010 tax returns   You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 2010 tax returns   You can obtain the text of most of the treaties at www. 2010 tax returns irs. 2010 tax returns gov/businesses/international. 2010 tax returns You can also obtain the text of most of the treaties at the following address: Department of the Treasury Office of Public Correspondence 1500 Pennsylvania Ave. 2010 tax returns NW — Rm. 2010 tax returns 3419 Washington, D. 2010 tax returns C. 2010 tax returns 20220 If you have specific questions about a treaty, you can get this information from most Internal Revenue Service offices or from: Internal Revenue Service International Section Philadelphia, PA 19255-0725 Useful Items - You may want to see: Publication 519 U. 2010 tax returns S. 2010 tax returns Tax Guide for Aliens 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2010 tax returns Prev  Up  Next   Home   More Online Publications
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The 2010 Tax Returns

2010 tax returns Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. 2010 tax returns Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . 2010 tax returns Fiscal-year taxpayers. 2010 tax returns   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. 2010 tax returns These changes are described under Fiscal-Year Taxpayers at the end of this calendar. 2010 tax returns First Quarter The first quarter of a calendar year is made up of January, February, and March. 2010 tax returns Second Quarter The second quarter of a calendar year is made up of April, May, and June. 2010 tax returns Third Quarter The third quarter of a calendar year is made up of July, August, and September. 2010 tax returns Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 2010 tax returns Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. 2010 tax returns Use the following general guidelines to make these changes. 2010 tax returns The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. 2010 tax returns Also see Saturday, Sunday, or legal holiday, earlier. 2010 tax returns Individuals Form 1040. 2010 tax returns    This form is due on the 15th day of the 4th month after the end of your tax year. 2010 tax returns Form 4868 is used to request an extension of time to file Form 1040. 2010 tax returns Estimated tax payments (Form 1040-ES). 2010 tax returns   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. 2010 tax returns Partnerships Form 1065. 2010 tax returns   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 2010 tax returns Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. 2010 tax returns Form 1065-B (electing large partnerships). 2010 tax returns   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 2010 tax returns Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. 2010 tax returns Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). 2010 tax returns   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. 2010 tax returns S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. 2010 tax returns Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. 2010 tax returns Estimated tax payments. 2010 tax returns   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. 2010 tax returns Form 2553. 2010 tax returns   This form is used to choose S corporation treatment. 2010 tax returns It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. 2010 tax returns Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. 2010 tax returns Principally, it covers the following federal taxes. 2010 tax returns Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. 2010 tax returns Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. 2010 tax returns Federal unemployment (FUTA) tax you must pay as an employer. 2010 tax returns The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. 2010 tax returns Use this calendar with Publication 15 (Circular E), which gives the deposit rules. 2010 tax returns Forms you may need. 2010 tax returns   The following is a list and description of the primary employment tax forms you may need. 2010 tax returns Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2010 tax returns This form is due the last day of the first calendar month after the calendar year ends. 2010 tax returns Use it to report the FUTA tax on wages you paid. 2010 tax returns Form 941, Employer's QUARTERLY Federal Tax Return. 2010 tax returns This form is due the last day of the first calendar month after the calendar quarter ends. 2010 tax returns Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. 2010 tax returns Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. 2010 tax returns This form is due the last day of the first calendar month after the calendar year ends. 2010 tax returns Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. 2010 tax returns Form 944, Employer's ANNUAL Federal Tax Return. 2010 tax returns This form is due the last day of the first calendar month after the calendar year ends. 2010 tax returns Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. 2010 tax returns Form 945, Annual Return of Withheld Federal Income Tax. 2010 tax returns This form is due the last day of the first calendar month after the calendar year ends. 2010 tax returns Use it to report income tax withheld on all nonpayroll items. 2010 tax returns Nonpayroll items include the following. 2010 tax returns Backup withholding. 2010 tax returns Withholding on pensions, annuities, IRAs, and gambling winnings. 2010 tax returns Payments of Indian gaming profits to tribal members. 2010 tax returns Fiscal-year taxpayers. 2010 tax returns   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 2010 tax returns The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. 2010 tax returns These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. 2010 tax returns See July 31 , later. 2010 tax returns Extended due dates. 2010 tax returns   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. 2010 tax returns If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. 2010 tax returns However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. 2010 tax returns First Quarter The first quarter of a calendar year is made up of January, February, and March. 2010 tax returns Second Quarter The second quarter of a calendar year is made up of April, May, and June. 2010 tax returns Third Quarter The third quarter of a calendar year is made up of July, August, and September. 2010 tax returns Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 2010 tax returns Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. 2010 tax returns Use this calendar with Publication 510. 2010 tax returns Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. 2010 tax returns References to Form 2290 also apply to Form 2290(SP). 2010 tax returns Forms you may need. 2010 tax returns   The following is a list and description of the excise tax forms you may need. 2010 tax returns Form 11-C, Occupational Tax and Registration Return for Wagering. 2010 tax returns Use this form to register any wagering activity and to pay an occupational tax on wagering. 2010 tax returns File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. 2010 tax returns You must file the form before you begin accepting wagers. 2010 tax returns After that, file the form by July 1 of each year. 2010 tax returns Also, see Form 730, later. 2010 tax returns Form 720, Quarterly Federal Excise Tax Return. 2010 tax returns File this form by the last day of the month following the calendar quarter. 2010 tax returns Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. 2010 tax returns Form 730, Monthly Tax Return for Wagers. 2010 tax returns Use this form to pay an excise tax on wagers you accept. 2010 tax returns File this form for each month by the last day of the following month. 2010 tax returns Also, see Form 11-C, earlier. 2010 tax returns Form 2290, Heavy Highway Vehicle Use Tax Return. 2010 tax returns Use this form to pay the federal use tax on heavy highway vehicles registered in your name. 2010 tax returns File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. 2010 tax returns The tax period begins on July 1 and ends the following June 30. 2010 tax returns You must pay the full year's tax on all vehicles you have in use during the month of July. 2010 tax returns You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. 2010 tax returns For more information, see the Instructions for Form 2290. 2010 tax returns Fiscal-year taxpayers. 2010 tax returns   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 2010 tax returns Adjustments for Saturday, Sunday, or legal holidays. 2010 tax returns   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. 2010 tax returns For excise taxes, there are two exceptions to this rule. 2010 tax returns For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 2010 tax returns Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. 2010 tax returns If the due date falls on a Sunday, the deposit is due on the following Monday. 2010 tax returns For more information, see the Instructions for Form 720. 2010 tax returns The Excise Tax Calendar has been adjusted for all of these provisions. 2010 tax returns Regular method taxes. 2010 tax returns   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. 2010 tax returns First Quarter The first quarter of a calendar year is made up of January, February, and March. 2010 tax returns Second Quarter The second quarter of a calendar year is made up of April, May, and June. 2010 tax returns Third Quarter The third quarter of a calendar year is made up of July, August, and September. 2010 tax returns Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 2010 tax returns How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2010 tax returns Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2010 tax returns Free help with your tax return. 2010 tax returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2010 tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2010 tax returns The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2010 tax returns Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2010 tax returns Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2010 tax returns To find the nearest VITA or TCE site, visit IRS. 2010 tax returns gov or call 1-800-906-9887. 2010 tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2010 tax returns aarp. 2010 tax returns org/money/taxaide or call 1-888-227-7669. 2010 tax returns   For more information on these programs, go to IRS. 2010 tax returns gov and enter “VITA” in the search box. 2010 tax returns Internet. 2010 tax returns IRS. 2010 tax returns gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2010 tax returns Apply for an Employer Identification Number (EIN). 2010 tax returns Go to IRS. 2010 tax returns gov and enter Apply for an EIN in the search box. 2010 tax returns Request an Electronic Filing PIN by going to IRS. 2010 tax returns gov and entering Electronic Filing PIN in the search box. 2010 tax returns Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2010 tax returns gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax returns If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax returns Checking the status of your amended return. 2010 tax returns Go to IRS. 2010 tax returns gov and enter Where's My Amended Return in the search box. 2010 tax returns Download forms, instructions, and publications, including some accessible versions. 2010 tax returns Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2010 tax returns gov or IRS2Go. 2010 tax returns Tax return and tax account transcripts are generally available for the current year and past three years. 2010 tax returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2010 tax returns gov. 2010 tax returns Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2010 tax returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2010 tax returns gov. 2010 tax returns Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2010 tax returns gov or IRS2Go. 2010 tax returns Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2010 tax returns An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2010 tax returns Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2010 tax returns If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2010 tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2010 tax returns Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2010 tax returns gov. 2010 tax returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 tax returns Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2010 tax returns AARP offers the Tax-Aide counseling program as part of the TCE program. 2010 tax returns Visit AARP's website to find the nearest Tax-Aide location. 2010 tax returns Research your tax questions. 2010 tax returns Search publications and instructions by topic or keyword. 2010 tax returns Read the Internal Revenue Code, regulations, or other official guidance. 2010 tax returns Read Internal Revenue Bulletins. 2010 tax returns Sign up to receive local and national tax news by email. 2010 tax returns Phone. 2010 tax returns You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2010 tax returns Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2010 tax returns Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2010 tax returns Call to locate the nearest volunteer help site, 1-800-906-9887. 2010 tax returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2010 tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2010 tax returns Most VITA and TCE sites offer free electronic filing. 2010 tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2010 tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2010 tax returns Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2010 tax returns The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2010 tax returns If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2010 tax returns Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 tax returns Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2010 tax returns Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2010 tax returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2010 tax returns Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2010 tax returns You should receive your order within 10 business days. 2010 tax returns Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2010 tax returns Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2010 tax returns Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2010 tax returns Call to ask tax questions, 1-800-829-1040. 2010 tax returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2010 tax returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2010 tax returns These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2010 tax returns gsa. 2010 tax returns gov/fedrelay. 2010 tax returns Walk-in. 2010 tax returns You can find a selection of forms, publications and services — in-person, face-to-face. 2010 tax returns Products. 2010 tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2010 tax returns Services. 2010 tax returns You can walk in to your local TAC most business days for personal, face-to-face tax help. 2010 tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 tax returns If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2010 tax returns No appointment is necessary—just walk in. 2010 tax returns Before visiting, check www. 2010 tax returns irs. 2010 tax returns gov/localcontacts for hours of operation and services provided. 2010 tax returns Mail. 2010 tax returns You can send your order for forms, instructions, and publications to the address below. 2010 tax returns You should receive a response within 10 business days after your request is received. 2010 tax returns  Internal Revenue Service 1201 N. 2010 tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2010 tax returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2010 tax returns What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2010 tax returns We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2010 tax returns You face (or your business is facing) an immediate threat of adverse action. 2010 tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2010 tax returns   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2010 tax returns Here's why we can help: TAS is an independent organization within the IRS. 2010 tax returns Our advocates know how to work with the IRS. 2010 tax returns Our services are free and tailored to meet your needs. 2010 tax returns We have offices in every state, the District of Columbia, and Puerto Rico. 2010 tax returns How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2010 tax returns irs. 2010 tax returns gov/advocate, or call us toll-free at 1-877-777-4778. 2010 tax returns How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2010 tax returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2010 tax returns irs. 2010 tax returns gov/sams. 2010 tax returns Low Income Taxpayer Clinics. 2010 tax returns   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2010 tax returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2010 tax returns Visit www. 2010 tax returns TaxpayerAdvocate. 2010 tax returns irs. 2010 tax returns gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 tax returns gnewbus01 Prev  Up  Next   Home   More Online Publications