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File 2006 Tax Return

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File 2006 Tax Return

File 2006 tax return 4. File 2006 tax return   Limit on Elective Deferrals Table of Contents Excess elective deferrals. File 2006 tax return General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. File 2006 tax return This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. File 2006 tax return A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. File 2006 tax return You can enter into more than one salary reduction agreement during a year. File 2006 tax return More than one 403(b) account. File 2006 tax return If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. File 2006 tax return 403(b) plan and another retirement plan. File 2006 tax return If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. File 2006 tax return The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. File 2006 tax return Roth contribution program. File 2006 tax return   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. File 2006 tax return Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. File 2006 tax return   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. File 2006 tax return For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. File 2006 tax return Excess elective deferrals. File 2006 tax return   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. File 2006 tax return General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. File 2006 tax return This limit applies without regard to community property laws. File 2006 tax return 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. File 2006 tax return If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. File 2006 tax return To determine whether you have 15 years of service with your employer, see Years of Service , next. File 2006 tax return Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. File 2006 tax return How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. File 2006 tax return You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. File 2006 tax return If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. File 2006 tax return Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. File 2006 tax return Figuring Your Years of Service Take the following rules into account when figuring your years of service. File 2006 tax return Status of employer. File 2006 tax return   Your years of service include only periods during which your employer was a qualified employer. File 2006 tax return Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. File 2006 tax return Service with one employer. File 2006 tax return   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. File 2006 tax return Church employee. File 2006 tax return   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. File 2006 tax return For more information about church employees, see chapter 5. File 2006 tax return Self-employed ministers. File 2006 tax return   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. File 2006 tax return Total years of service. File 2006 tax return   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. File 2006 tax return Example. File 2006 tax return The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. File 2006 tax return Marsha began working with ABC schools in September 2009. File 2006 tax return She has always worked full-time for each annual work period. File 2006 tax return At the end of 2013, Marsha had 4. File 2006 tax return 5 years of service with ABC Public Schools, as shown in Table 4-1. File 2006 tax return Table 4-1. File 2006 tax return Marsha's Years of Service Note. File 2006 tax return This table shows how Marsha figures her years of service, as explained in the previous example. File 2006 tax return Year Period Worked Portion of Work Period Years of Service 2009 Sept. File 2006 tax return –Dec. File 2006 tax return . File 2006 tax return 5 year . File 2006 tax return 5 year 2010 Feb. File 2006 tax return –May . File 2006 tax return 5 year 1 year Sept. File 2006 tax return –Dec. File 2006 tax return . File 2006 tax return 5 year 2011 Feb. File 2006 tax return –May . File 2006 tax return 5 year 1 year Sept. File 2006 tax return –Dec. File 2006 tax return . File 2006 tax return 5 year 2012 Feb. File 2006 tax return –May . File 2006 tax return 5 year 1 year Sept. File 2006 tax return –Dec. File 2006 tax return . File 2006 tax return 5 year 2013 Feb. File 2006 tax return –May . File 2006 tax return 5 year 1 year Sept. File 2006 tax return –Dec. File 2006 tax return . File 2006 tax return 5 year Total years of service 4. File 2006 tax return 5 years Full-time or part-time. File 2006 tax return   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. File 2006 tax return When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. File 2006 tax return Employer's annual work period. File 2006 tax return   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. File 2006 tax return Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. File 2006 tax return Note. File 2006 tax return You cannot accumulate more than 1 year of service in a 12-month period. File 2006 tax return Example. File 2006 tax return All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. File 2006 tax return Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. File 2006 tax return Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. File 2006 tax return Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. File 2006 tax return In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. File 2006 tax return How to compare. File 2006 tax return   You can use any method that reasonably and accurately reflects the amount of work required. File 2006 tax return For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. File 2006 tax return   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. File 2006 tax return Example. File 2006 tax return An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. File 2006 tax return   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. File 2006 tax return Full year of service. File 2006 tax return   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. File 2006 tax return Example. File 2006 tax return If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. File 2006 tax return Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. File 2006 tax return Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. File 2006 tax return Full-time for part of the year. File 2006 tax return   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. File 2006 tax return The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. File 2006 tax return Example. File 2006 tax return Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). File 2006 tax return The annual work period for the college is 8 months (February through May and July through October). File 2006 tax return Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. File 2006 tax return Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. File 2006 tax return   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. File 2006 tax return The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. File 2006 tax return Example. File 2006 tax return Vance teaches one course at a local medical school. File 2006 tax return He teaches 3 hours per week for two semesters. File 2006 tax return Other faculty members at the same school teach 9 hours per week for two semesters. File 2006 tax return The annual work period of the medical school is two semesters. File 2006 tax return An instructor teaching 9 hours a week for two semesters is considered a full-time employee. File 2006 tax return Given these facts, Vance has worked part-time for a full annual work period. File 2006 tax return Vance has completed 1/3 of a year of service, figured as shown below. File 2006 tax return Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. File 2006 tax return   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. File 2006 tax return   Figure the first fraction as though you had worked full-time for part of the annual work period. File 2006 tax return The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. File 2006 tax return The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. File 2006 tax return   Figure the second fraction as though you had worked part-time for the entire annual work period. File 2006 tax return The fraction is as follows: The numerator (top number) is the number of hours or days you worked. File 2006 tax return The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. File 2006 tax return   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. File 2006 tax return Example. File 2006 tax return Maria, an attorney, teaches a course for one semester at a law school. File 2006 tax return She teaches 3 hours per week. File 2006 tax return The annual work period for teachers at the school is two semesters. File 2006 tax return All full-time instructors at the school are required to teach 12 hours per week. File 2006 tax return Based on these facts, Maria is employed part-time for part of the annual work period. File 2006 tax return Her year of service for this year is determined by multiplying two fractions. File 2006 tax return Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. File 2006 tax return Example Floyd has figured his limit on annual additions. File 2006 tax return The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. File 2006 tax return Figuring Floyd's limit on elective deferrals. File 2006 tax return   Floyd has been employed with his current employer for less than 15 years. File 2006 tax return He is not eligible for the special 15-year increase. File 2006 tax return Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. File 2006 tax return Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. File 2006 tax return Additionally, Floyd's employer does not offer a Roth contribution program. File 2006 tax return Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. File 2006 tax return Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. File 2006 tax return Table 4-2. File 2006 tax return Worksheet 1. File 2006 tax return Maximum Amount Contributable (MAC) Note. File 2006 tax return Use this worksheet to figure your MAC. File 2006 tax return Part I. File 2006 tax return Limit on Annual Additions     1. File 2006 tax return Enter your includible compensation for your most recent year of service 1. File 2006 tax return $70,475 2. File 2006 tax return Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. File 2006 tax return 52,000 3. File 2006 tax return Enter the lesser of line 1 or line 2. File 2006 tax return This is your limit on annual additions 3. File 2006 tax return 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. File 2006 tax return     Part II. File 2006 tax return Limit on Elective Deferrals     4. File 2006 tax return Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. File 2006 tax return 17,500   Note. File 2006 tax return If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. File 2006 tax return If not, enter zero (-0-) on line 16 and go to line 17. File 2006 tax return     5. File 2006 tax return Amount per year of service 5. File 2006 tax return 5,000 6. File 2006 tax return Enter your years of service 6. File 2006 tax return   7. File 2006 tax return Multiply line 5 by line 6 7. File 2006 tax return   8. File 2006 tax return Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. File 2006 tax return   9. File 2006 tax return Subtract line 8 from line 7. File 2006 tax return If zero or less, enter zero (-0-) 9. File 2006 tax return   10. File 2006 tax return Maximum increase in limit for long service 10. File 2006 tax return 15,000 11. File 2006 tax return Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. File 2006 tax return   12. File 2006 tax return Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. File 2006 tax return   13. File 2006 tax return Add lines 11 and 12 13. File 2006 tax return   14. File 2006 tax return Subtract line 13 from line 10 14. File 2006 tax return   15. File 2006 tax return Maximum additional contributions 15. File 2006 tax return 3,000 16. File 2006 tax return Enter the least of lines 9, 14, or 15. File 2006 tax return This is your increase in the limit for long service 16. File 2006 tax return -0- 17. File 2006 tax return Add lines 4 and 16. File 2006 tax return This is your limit on elective deferrals 17. File 2006 tax return 17,500   Part III. File 2006 tax return Maximum Amount Contributable     18. File 2006 tax return If you had only nonelective contributions, enter the amount from line 3. File 2006 tax return This is your MAC. File 2006 tax return    If you had only elective deferrals, enter the lesser of lines 3 or 17. File 2006 tax return This is your MAC. File 2006 tax return    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. File 2006 tax return This is your MAC. File 2006 tax return (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. File 2006 tax return ) 18. File 2006 tax return $17,500 Prev  Up  Next   Home   More Online Publications
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Employer ID Numbers (EINs)

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An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN. You may apply for an EIN in various ways, and now you may apply online. This is a free service offered by the Internal Revenue Service. You must check with your state to make sure you need a state number or charter.

Apply for an EIN Online

Check out our Interview-style online EIN application. No need to file a Form SS-4! We ask you the questions and you give us the answers. The application includes embedded help topics and hyperlinked keywords and definitions so separate instructions aren’t needed. After all validations are done you will get your EIN immediately upon completion. You can then download, save, and print your confirmation notice. It’s fast, free, and user-friendly!

Change of Ownership or Structure

Generally, businesses need a new EIN when their ownership or structure has changed. Refer to "Do You Need a New EIN?" to determine if this applies to your business.

Verify Your EIN

If you want to verify your EIN, see the Lost or Misplaced Your EIN page for instructions.

Daily Limitation of an Employer Identification Number

Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service will limit Employer Identification Number (EIN) issuance to one per responsible party per day. This limitation is applicable to all requests for EINs whether online or by fax or mail. We apologize for any inconvenience this may cause.

Page Last Reviewed or Updated: 03-Jan-2014

The File 2006 Tax Return

File 2006 tax return Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File 2006 tax return 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 2006 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. File 2006 tax return Free help with your tax return. File 2006 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. File 2006 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. File 2006 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 2006 tax return 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 2006 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File 2006 tax return To find the nearest VITA or TCE site, visit IRS. File 2006 tax return gov or call 1-800-906-9887 or 1-800-829-1040. File 2006 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 2006 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 2006 tax return aarp. File 2006 tax return org/money/taxaide or call 1-888-227-7669. File 2006 tax return   For more information on these programs, go to IRS. File 2006 tax return gov and enter “VITA” in the search box. File 2006 tax return Internet. File 2006 tax return You can access the IRS website at IRS. File 2006 tax return gov 24 hours a day, 7 days a week to: E-file your return. File 2006 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File 2006 tax return Check the status of your 2012 refund. File 2006 tax return Go to IRS. File 2006 tax return gov and click on Where’s My Refund. File 2006 tax return Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. File 2006 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 2006 tax return Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2006 tax return Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. File 2006 tax return Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2006 tax return So in a change from previous filing seasons, you won't get an estimated refund date right away. File 2006 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File 2006 tax return You can obtain a free transcript online at IRS. File 2006 tax return gov by clicking on Order a Return or Account Transcript under “Tools. File 2006 tax return ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. File 2006 tax return You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. File 2006 tax return Download forms, including talking tax forms, instructions, and publications. File 2006 tax return Order IRS products. File 2006 tax return Research your tax questions. File 2006 tax return Search publications by topic or keyword. File 2006 tax return Use the Internal Revenue Code, regulations, or other official guidance. File 2006 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. File 2006 tax return Figure your withholding allowances using the IRS Withholding Calculator at www. File 2006 tax return irs. File 2006 tax return gov/individuals. File 2006 tax return Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. File 2006 tax return gov by typing Alternative Minimum Tax Assistant in the search box. File 2006 tax return Sign up to receive local and national tax news by email. File 2006 tax return Get information on starting and operating a small business. File 2006 tax return Phone. File 2006 tax return Many services are available by phone. File 2006 tax return   Ordering forms, instructions, and publications. File 2006 tax return Call 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). File 2006 tax return You should receive your order within 10 days. File 2006 tax return Asking tax questions. File 2006 tax return Call the IRS with your tax questions at 1-800-829-1040. File 2006 tax return Solving problems. File 2006 tax return You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). File 2006 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File 2006 tax return Call your local Taxpayer Assistance Center for an appointment. File 2006 tax return To find the number, go to www. File 2006 tax return irs. File 2006 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2006 tax return TTY/TDD equipment. File 2006 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File 2006 tax return The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. File 2006 tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. File 2006 tax return gsa. File 2006 tax return gov/fedrelay. File 2006 tax return TeleTax topics. File 2006 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File 2006 tax return Checking the status of your 2012 refund. File 2006 tax return To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). File 2006 tax return Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. File 2006 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 2006 tax return Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File 2006 tax return Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. File 2006 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File 2006 tax return Evaluating the quality of our telephone services. File 2006 tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File 2006 tax return One method is for a second IRS representative to listen in on or record random telephone calls. File 2006 tax return Another is to ask some callers to complete a short survey at the end of the call. File 2006 tax return Walk-in. File 2006 tax return Some products and services are available on a walk-in basis. File 2006 tax return   Products. File 2006 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2006 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 2006 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File 2006 tax return Services. File 2006 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. File 2006 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2006 tax return 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. File 2006 tax return No appointment is necessary—just walk in. File 2006 tax return Before visiting, check www. File 2006 tax return irs. File 2006 tax return gov/localcontacts for hours of operation and services provided. File 2006 tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. File 2006 tax return You can leave a message and a representative will call you back within 2 business days. File 2006 tax return All other issues will be handled without an appointment. File 2006 tax return To call your local TAC, go to  www. File 2006 tax return irs. File 2006 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2006 tax return Mail. File 2006 tax return You can send your order for forms, instructions, and publications to the address below. File 2006 tax return You should receive a response within 10 days after your request is received. File 2006 tax return  Internal Revenue Service 1201 N. File 2006 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. File 2006 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 2006 tax return Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. File 2006 tax return TAS offers 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 2006 tax return Remember, the worst thing you can do is nothing at all. File 2006 tax return   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 2006 tax return You face (or your business is facing) an immediate threat of adverse action. File 2006 tax return 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 2006 tax return   If you qualify for help, they will do everything they can to get your problem resolved. File 2006 tax return You will be assigned to one advocate who will be with you at every turn. File 2006 tax return TAS has offices in every state, the District of Columbia, and Puerto Rico. File 2006 tax return Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. File 2006 tax return And its services are always free. File 2006 tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. File 2006 tax return The TAS tax toolkit at www. File 2006 tax return TaxpayerAdvocate. File 2006 tax return irs. File 2006 tax return gov can help you understand these rights. File 2006 tax return   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 2006 tax return irs. File 2006 tax return gov/advocate. File 2006 tax return You can also call the toll-free number at 1-877-777-4778. File 2006 tax return Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. File 2006 tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. File 2006 tax return gsa. File 2006 tax return gov/fedrelay. File 2006 tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. File 2006 tax return If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. File 2006 tax return irs. File 2006 tax return gov/advocate. File 2006 tax return Low Income Taxpayer Clinics (LITCs). File 2006 tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. File 2006 tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. File 2006 tax return 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 2006 tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. File 2006 tax return For more information and to find a clinic near you, see the LITC page on www. File 2006 tax return irs. File 2006 tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. File 2006 tax return This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. File 2006 tax return Free tax services. File 2006 tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. File 2006 tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. File 2006 tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. File 2006 tax return The majority of the information and services listed in this publication are available to you free of charge. File 2006 tax return If there is a fee associated with a resource or service, it is listed in the publication. File 2006 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File 2006 tax return DVD for tax products. File 2006 tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File 2006 tax return Prior-year forms, instructions, and publications. File 2006 tax return Tax Map: an electronic research tool and finding aid. File 2006 tax return Tax law frequently asked questions. File 2006 tax return Tax Topics from the IRS telephone response system. File 2006 tax return Internal Revenue Code—Title 26 of the U. File 2006 tax return S. File 2006 tax return Code. File 2006 tax return Links to other Internet-based tax research materials. File 2006 tax return Fill-in, print, and save features for most tax forms. File 2006 tax return Internal Revenue Bulletins. File 2006 tax return Toll-free and email technical support. File 2006 tax return Two releases during the year. File 2006 tax return  – The first release will ship the beginning of January 2013. File 2006 tax return  – The final release will ship the beginning of March 2013. File 2006 tax return Purchase the DVD from National Technical Information Service (NTIS) at www. File 2006 tax return irs. File 2006 tax return 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 2006 tax return Prev  Up  Next   Home   More Online Publications