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File 1040ez Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. File 1040ez Ordering forms and publications. File 1040ez Tax questions. File 1040ez All material in this publication may be reprinted freely. File 1040ez A citation to Your Federal Income Tax (2013) would be appropriate. File 1040ez The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. File 1040ez However, the information given does not cover every situation and is not intended to replace the law or change its meaning. File 1040ez This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. File 1040ez Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. File 1040ez All taxpayers have important rights when working with the IRS. File 1040ez These rights are described in Your Rights as a Taxpayer in the back of this publication. File 1040ez What's New This section summarizes important tax changes that took effect in 2013. File 1040ez Most of these changes are discussed in more detail throughout this publication. File 1040ez Future developments. File 1040ez  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. File 1040ez irs. File 1040ez gov/pub17. File 1040ez Additional Medicare Tax. File 1040ez  Beginning in 2013, a 0. File 1040ez 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. File 1040ez See Form 8959 and its instructions. File 1040ez Net Investment Income Tax. File 1040ez  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File 1040ez The NIIT is 3. File 1040ez 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. File 1040ez See Form 8960 and its instructions. File 1040ez Change in tax rates. File 1040ez  The highest tax rate is 39. File 1040ez 6%. File 1040ez For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. File 1040ez Tax rate on net capital gain and qualified dividends. File 1040ez  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. File 1040ez See chapter 16. File 1040ez Medical and dental expenses. File 1040ez  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. File 1040ez 5% if either you or your spouse is age 65 or older). File 1040ez See chapter 21. File 1040ez Personal exemption amount increased for certain taxpayers. File 1040ez  Your personal exemption is increased to $3,900. File 1040ez But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. File 1040ez See chapter 3. File 1040ez Limit on itemized deductions. File 1040ez  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. File 1040ez See chapter 29. File 1040ez Same-sex marriages. File 1040ez  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. File 1040ez See chapter 2. File 1040ez If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. File 1040ez For details on filing amended returns, see chapter 1. File 1040ez Health flexible spending arrangements (FSAs). File 1040ez  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. File 1040ez See chapter 5. File 1040ez Expiring credits. File 1040ez  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. File 1040ez You cannot claim either one on your 2013 return. File 1040ez See chapter 37. File 1040ez Ponzi-type investment schemes. File 1040ez  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. File 1040ez See chapter 25. File 1040ez Home office deduction simplified method. File 1040ez  If you can take a home office deduction, you may be able to use a simplified method to figure it. File 1040ez See Publication 587. File 1040ez Standard mileage rates. File 1040ez  The 2013 rate for business use of your car is increased to 56½ cents a mile. File 1040ez See chapter 26. File 1040ez The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. File 1040ez See chapter 21. File 1040ez The 2013 rate for use of your car to move is increased to 24 cents a mile. File 1040ez See Publication 521, Moving Expenses. File 1040ez Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. File 1040ez Many of these items are explained in more detail later in this publication. File 1040ez Enter your social security number (SSN). File 1040ez  Enter your SSN in the space provided on your tax form. File 1040ez If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. File 1040ez See chapter 1. File 1040ez Secure your tax records from identity theft. File 1040ez  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. File 1040ez An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. File 1040ez For more information about identity theft and how to reduce your risk from it, see chapter 1. File 1040ez Taxpayer identification numbers. File 1040ez  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. File 1040ez This applies even if the person was born in 2013. File 1040ez Generally, this number is the person's social security number (SSN). File 1040ez See chapter 1. File 1040ez Foreign source income. File 1040ez  If you are a U. File 1040ez S. File 1040ez citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. File 1040ez S. File 1040ez law. File 1040ez This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. File 1040ez This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). File 1040ez If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. File 1040ez For details, see Publication 54, Tax Guide for U. File 1040ez S. File 1040ez Citizens and Resident Aliens Abroad. File 1040ez Foreign financial assets. File 1040ez  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. File 1040ez Check www. File 1040ez IRS. File 1040ez gov/form8938 for details. File 1040ez Automatic 6-month extension to file tax return. File 1040ez  You can use Form 4868, Application for Automatic Extension of Time To File U. File 1040ez S. File 1040ez Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. File 1040ez See chapter 1. File 1040ez Include your phone number on your return. File 1040ez  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. File 1040ez Please enter your daytime telephone number on your tax form next to your signature and occupation. File 1040ez If you are filing a joint return, you can enter either your or your spouse's daytime phone number. File 1040ez Payment of taxes. File 1040ez   You can pay your taxes online, by phone, or by check or money order. File 1040ez You can make a direct transfer from your bank account or use a credit or debit card. File 1040ez If you e-file, you can schedule an electronic payment. File 1040ez See chapter 1. File 1040ez Faster ways to file your return. File 1040ez  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. File 1040ez You can use IRS e-file (electronic filing). File 1040ez See chapter 1. File 1040ez Free electronic filing. File 1040ez  You may be able to file your 2013 taxes online for free. File 1040ez See chapter 1. File 1040ez Change of address. File 1040ez  If you change your address, you should notify the IRS. File 1040ez See Change of Address in chapter 1. File 1040ez Refund on a late filed return. File 1040ez  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. File 1040ez See chapter 1. File 1040ez Frivolous tax returns. File 1040ez  The IRS has published a list of positions that are identified as frivolous. File 1040ez The penalty for filing a frivolous tax return is $5,000. File 1040ez See chapter 1. File 1040ez Filing erroneous claim for refund or credit. File 1040ez  You may have to pay a penalty if you file an erroneous claim for refund or credit. File 1040ez See chapter 1. File 1040ez Privacy Act and paperwork reduction information. File 1040ez   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. File 1040ez A complete statement on this subject can be found in your tax form instructions. File 1040ez Customer service for taxpayers. File 1040ez  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. File 1040ez See How To Get Tax Help in the back of this publication. File 1040ez Preparer e-file mandate. File 1040ez  Most paid preparers must e-file returns they prepare and file. File 1040ez Your preparer may make you aware of this requirement and the options available to you. File 1040ez Treasury Inspector General for Tax Administration. File 1040ez   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). File 1040ez You can remain anonymous. File 1040ez Photographs of missing children. File 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 1040ez Introduction This publication covers the general rules for filing a federal income tax return. File 1040ez It supplements the information contained in your tax form instructions. File 1040ez It explains the tax law to make sure you pay only the tax you owe and no more. File 1040ez How this publication is arranged. File 1040ez   This publication closely follows Form 1040, U. File 1040ez S. File 1040ez Individual Income Tax Return. File 1040ez It is divided into six parts which cover different sections of Form 1040. File 1040ez Each part is further divided into chapters which generally discuss one line of the form. File 1040ez Do not worry if you file Form 1040A or Form 1040EZ. File 1040ez Anything included on a line of either of these forms is also included on Form 1040. File 1040ez   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. File 1040ez What is in this publication. File 1040ez   The publication begins with the rules for filing a tax return. File 1040ez It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. File 1040ez It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. File 1040ez The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. File 1040ez   Throughout the publication are examples showing how the tax law applies in typical situations. File 1040ez Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. File 1040ez   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. File 1040ez References to those other publications are provided for your information. File 1040ez Icons. File 1040ez   Small graphic symbols, or icons, are used to draw your attention to special information. File 1040ez See Table 1 later for an explanation of each icon used in this publication. File 1040ez What is not covered in this publication. File 1040ez   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. File 1040ez This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). File 1040ez   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. File 1040ez Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). File 1040ez Publication 535, Business Expenses. File 1040ez Publication 587, Business Use of Your Home (Including Use by Daycare Providers). File 1040ez Help from the IRS. File 1040ez   There are many ways you can get help from the IRS. File 1040ez These are explained under How To Get Tax Help in the back of this publication. File 1040ez Comments and suggestions. File 1040ez   We welcome your comments about this publication and your suggestions for future editions. File 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040ez   You can send your comments from www. File 1040ez irs. File 1040ez gov/formspubs/. File 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. File 1040ez   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. File 1040ez Ordering forms and publications. File 1040ez   Visit www. File 1040ez irs. File 1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 1040ez Internal Revenue Service 1201 N. File 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 1040ez   If you have a tax question, check the information available on IRS. File 1040ez gov or call 1-800-829-1040. File 1040ez We cannot answer tax questions sent to either of the above addresses. File 1040ez IRS mission. File 1040ez   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. File 1040ez Table 1. File 1040ez Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. File 1040ez An Internet site or an email address. File 1040ez An address you may need. File 1040ez Items you should keep in your personal records. File 1040ez Items you may need to figure or a worksheet you may need to complete and keep for your records. File 1040ez An important phone number. File 1040ez Helpful information you may need. File 1040ez Prev  Up  Next   Home   More Online Publications
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File 1040ez Publication 584 - Main Content Table of Contents LossesCost or other basis. File 1040ez Fair market value. File 1040ez Exception for personal-use real property. File 1040ez More information. File 1040ez Comments and SuggestionsOrdering forms and publications. File 1040ez Tax questions. File 1040ez How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File 1040ez Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. File 1040ez However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. File 1040ez Any reimbursement you receive will reduce the loss. File 1040ez If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. File 1040ez Amount of loss. File 1040ez   You figure the amount of your loss using the following steps. File 1040ez Determine your cost or other basis in the property before the casualty or theft. File 1040ez Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. File 1040ez (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. File 1040ez ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. File 1040ez Apply the deduction limits, discussed later, to determine the amount of your deductible loss. File 1040ez Cost or other basis. File 1040ez   Cost or other basis usually means original cost plus improvements. File 1040ez If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. File 1040ez If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. File 1040ez Fair market value. File 1040ez   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. File 1040ez When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. File 1040ez Separate computations. File 1040ez   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. File 1040ez Then combine the losses to determine the total loss from that casualty or theft. File 1040ez Exception for personal-use real property. File 1040ez   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. File 1040ez Figure the loss using the smaller of the following. File 1040ez The decrease in FMV of the entire property. File 1040ez The adjusted basis of the entire property. File 1040ez Deduction limits. File 1040ez   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. File 1040ez You do this on Form 4684, section A. File 1040ez If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. File 1040ez You must reduce each casualty or theft loss by $100 ($100 rule). File 1040ez You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). File 1040ez More information. File 1040ez   For more information about the deduction limits, see Publication 547. File 1040ez When your loss is deductible. File 1040ez   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. File 1040ez You can generally deduct a theft loss only in the year you discovered your property was stolen. File 1040ez However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. File 1040ez For details, see Disaster Area Losses in Publication 547. File 1040ez Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. File 1040ez You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File 1040ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040ez You can email us at taxforms@irs. File 1040ez gov. File 1040ez Please put “Publications Comment” on the subject line. File 1040ez You can also send us comments from www. File 1040ez irs. File 1040ez gov/formspubs. File 1040ez Select “Comment on Tax Forms and Publications” under “Information about. File 1040ez ” 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. File 1040ez Ordering forms and publications. File 1040ez   Visit www. File 1040ez irs. File 1040ez 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. File 1040ez Internal Revenue Service 1201 N. File 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 1040ez   If you have a tax question, check the information available on IRS. File 1040ez gov or call 1-800-829-1040. File 1040ez We cannot answer tax questions sent to either of the above addresses. File 1040ez How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. File 1040ez Free help with your return. File 1040ez   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 1040ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 1040ez 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. File 1040ez To find the nearest VITA or TCE site, visit IRS. File 1040ez gov or call 1-800-906-9887 or 1-800-829-1040. File 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 1040ez To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File 1040ez aarp. File 1040ez org/money/taxaide. File 1040ez   For more information on these programs, go to IRS. File 1040ez gov and enter keyword “VITA” in the upper right-hand corner. File 1040ez Internet. File 1040ez You can access the IRS website at IRS. File 1040ez gov 24 hours a day, 7 days a week to: E-file your return. File 1040ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File 1040ez Check the status of your 2011 refund. File 1040ez Go to IRS. File 1040ez gov and click on Where's My Refund. File 1040ez Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 1040ez Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 1040ez Download forms, including talking tax forms, instructions, and publications. File 1040ez Order IRS products online. File 1040ez Research your tax questions online. File 1040ez Search publications online by topic or keyword. File 1040ez Use the online Internal Revenue Code, regulations, or other official guidance. File 1040ez View Internal Revenue Bulletins (IRBs) published in the last few years. File 1040ez Figure your withholding allowances using the withholding calculator online at www. File 1040ez irs. File 1040ez gov/individuals. File 1040ez Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. File 1040ez irs. File 1040ez gov/individuals. File 1040ez Sign up to receive local and national tax news by email. File 1040ez Get information on starting and operating a small business. File 1040ez Phone. File 1040ez Many services are available by phone. File 1040ez   Ordering forms, instructions, and publications. File 1040ez Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File 1040ez You should receive your order within 10 days. File 1040ez Asking tax questions. File 1040ez Call the IRS with your tax questions at 1-800-829-1040. File 1040ez Solving problems. File 1040ez You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File 1040ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File 1040ez Call your local Taxpayer Assistance Center for an appointment. File 1040ez To find the number, go to www. File 1040ez irs. File 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 1040ez TTY/TDD equipment. File 1040ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File 1040ez TeleTax topics. File 1040ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File 1040ez Refund information. File 1040ez To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). File 1040ez Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 1040ez Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 1040ez If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. File 1040ez Other refund information. File 1040ez To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File 1040ez Evaluating the quality of our telephone services. File 1040ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File 1040ez One method is for a second IRS representative to listen in on or record random telephone calls. File 1040ez Another is to ask some callers to complete a short survey at the end of the call. File 1040ez Walk-in. File 1040ez Many products and services are available on a walk-in basis. File 1040ez   Products. File 1040ez You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 1040ez Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. File 1040ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File 1040ez Services. File 1040ez You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File 1040ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 1040ez 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 Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. File 1040ez No appointment is necessary—just walk in. File 1040ez If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File 1040ez A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File 1040ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File 1040ez All other issues will be handled without an appointment. File 1040ez To find the number of your local office, go to  www. File 1040ez irs. File 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 1040ez Mail. File 1040ez You can send your order for forms, instructions, and publications to the address below. File 1040ez You should receive a response within 10 days after your request is received. File 1040ez  Internal Revenue Service 1201 N. File 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File 1040ez   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 1040ez Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File 1040ez We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. File 1040ez Remember, the worst thing you can do is nothing at all. File 1040ez   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. File 1040ez You face (or your business is facing) an immediate threat of adverse action. File 1040ez You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. File 1040ez   If you qualify for our help, we’ll do everything we can to get your problem resolved. File 1040ez You will be assigned to one advocate who will be with you at every turn. File 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. File 1040ez Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. File 1040ez And our services are always free. File 1040ez   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File 1040ez Our tax toolkit at www. File 1040ez TaxpayerAdvocate. File 1040ez irs. File 1040ez gov can help you understand these rights. File 1040ez   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. File 1040ez irs. File 1040ez gov/advocate. File 1040ez You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. File 1040ez   TAS also handles large-scale or systemic problems that affect many taxpayers. File 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File 1040ez irs. File 1040ez gov/advocate. File 1040ez Low Income Taxpayer Clinics (LITCs). File 1040ez   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File 1040ez Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File 1040ez These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. File 1040ez Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File 1040ez For more information and to find a clinic near you, see the LITC page on www. File 1040ez irs. File 1040ez gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File 1040ez This publication is also available by calling 1-800-829-3676 or at your local IRS office. File 1040ez Free tax services. File 1040ez   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File 1040ez Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File 1040ez The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File 1040ez The majority of the information and services listed in this publication are available to you free of charge. File 1040ez If there is a fee associated with a resource or service, it is listed in the publication. File 1040ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File 1040ez DVD for tax products. File 1040ez You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File 1040ez Prior-year forms, instructions, and publications. File 1040ez Tax Map: an electronic research tool and finding aid. File 1040ez Tax law frequently asked questions. File 1040ez Tax Topics from the IRS telephone response system. File 1040ez Internal Revenue Code—Title 26 of the U. File 1040ez S. File 1040ez Code. File 1040ez Links to other Internet based Tax Research Materials. File 1040ez Fill-in, print, and save features for most tax forms. File 1040ez Internal Revenue Bulletins. File 1040ez Toll-free and email technical support. File 1040ez Two releases during the year. File 1040ez  – The first release will ship the beginning of January 2012. File 1040ez  – The final release will ship the beginning of March 2012. File 1040ez Purchase the DVD from National Technical Information Service (NTIS) at www. File 1040ez irs. File 1040ez gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). File 1040ez Prev  Up  Next   Home   More Online Publications