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Tax Amend

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Tax Amend

Tax amend Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Tax amend Tax questions. Tax amend Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Tax amend irs. Tax amend gov/pub54. Tax amend What's New Exclusion amount. Tax amend  The maximum foreign earned income exclusion is adjusted annually for inflation. Tax amend For 2013, the maximum exclusion has increased to $97,600. Tax amend See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Tax amend Housing expenses — base amount. Tax amend  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Tax amend The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. Tax amend For 2013, this amount is $42. Tax amend 78 per day ($15,616 per year). Tax amend See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Tax amend Housing expenses — maximum amount. Tax amend  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Tax amend See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Tax amend Filing requirements. Tax amend  Generally, the amount of income you can receive before you must file an income tax return has increased. Tax amend These amounts are shown in chapter 1 under Filing Requirements . Tax amend Self-employment tax rate. Tax amend  For 2013, the self-employment tax rate of 13. Tax amend 3% has increased to 15. Tax amend 3%. Tax amend The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. Tax amend All net earnings are subject to the Medicare part of the tax. Tax amend For more information, see chapter 3. Tax amend IRA limitations for 2013. Tax amend . Tax amend  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Tax amend You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). Tax amend If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. Tax amend See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Tax amend Reminders Figuring tax on income not excluded. Tax amend  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Tax amend See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. Tax amend If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Tax amend Form 8938. Tax amend  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Tax amend See Form 8938 in chapter 1. Tax amend Change of address. Tax amend  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Tax amend If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Tax amend Photographs of missing children. Tax amend  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax amend Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax amend 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. Tax amend Introduction This publication discusses special tax rules for U. Tax amend S. Tax amend citizens and resident aliens who work abroad or who have income earned in foreign countries. Tax amend If you are a U. Tax amend S. Tax amend citizen or resident alien, your worldwide income generally is subject to U. Tax amend S. Tax amend income tax, regardless of where you are living. Tax amend Also, you are subject to the same income tax filing requirements that apply to U. Tax amend S. Tax amend citizens or resident aliens living in the United States. Tax amend Expatriation tax provisions apply to U. Tax amend S. Tax amend citizens who have renounced their citizenship and long-term residents who have ended their residency. Tax amend These provisions are discussed in chapter 4 of Publication 519, U. Tax amend S. Tax amend Tax Guide for Aliens. Tax amend Resident alien. Tax amend   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Tax amend Green card test. Tax amend You are a U. Tax amend S. Tax amend resident if you were a lawful permanent resident of the United States at any time during the calendar year. Tax amend This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Tax amend Substantial presence test. Tax amend You are considered a U. Tax amend S. Tax amend resident if you meet the substantial presence test for the calendar year. Tax amend To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Tax amend Example. Tax amend You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Tax amend To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Tax amend Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Tax amend   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Tax amend Filing information. Tax amend    Chapter 1 contains general filing information, such as: Whether you must file a U. Tax amend S. Tax amend tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. Tax amend S. Tax amend resident, and Whether you must pay estimated tax. Tax amend Withholding tax. Tax amend    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Tax amend S. Tax amend citizens and resident aliens. Tax amend Self-employment tax. Tax amend    Chapter 3 discusses who must pay self-employment tax. Tax amend Foreign earned income exclusion and housing exclusion and deduction. Tax amend    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Tax amend You may qualify to treat up to $97,600 of your income as not taxable by the United States. Tax amend You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. Tax amend These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Tax amend   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. Tax amend These rules are explained in chapter 4. Tax amend   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Tax amend Exemptions, deductions, and credits. Tax amend    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Tax amend These are generally the same as if you were living in the United States. Tax amend However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. Tax amend Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. Tax amend Tax treaty benefits. Tax amend    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. Tax amend It also explains how to get copies of tax treaties. Tax amend How to get tax help. Tax amend    Chapter 7 is an explanation of how to get information and assistance from the IRS. Tax amend Questions and answers. Tax amend   Frequently asked questions and answers to those questions are presented in the back of the publication. Tax amend Comments and suggestions. Tax amend   We welcome your comments about this publication and your suggestions for future editions. Tax amend   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax amend NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax amend Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax amend   You can send us comments from www. Tax amend irs. Tax amend gov/formspubs/. Tax amend Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax amend ”   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. Tax amend Ordering forms and publications. Tax amend   Visit www. Tax amend irs. Tax amend 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. Tax amend Internal Revenue Service 1201 N. Tax amend Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax amend   If you have a tax question, check the information available on IRS. Tax amend gov or call 1-800-TAX–FORM (1-800-829-1040). Tax amend We cannot answer tax questions sent to either of the above addresses. Tax amend Prev  Up  Next   Home   More Online Publications
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The Tax Amend

Tax amend Publication 584 - Main Content Table of Contents LossesCost or other basis. Tax amend Fair market value. Tax amend Exception for personal-use real property. Tax amend More information. Tax amend Comments and SuggestionsOrdering forms and publications. Tax amend Tax questions. Tax amend How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax amend Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. Tax amend However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. Tax amend Any reimbursement you receive will reduce the loss. Tax amend If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. Tax amend Amount of loss. Tax amend   You figure the amount of your loss using the following steps. Tax amend Determine your cost or other basis in the property before the casualty or theft. Tax amend Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. Tax amend (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. Tax amend ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. Tax amend Apply the deduction limits, discussed later, to determine the amount of your deductible loss. Tax amend Cost or other basis. Tax amend   Cost or other basis usually means original cost plus improvements. Tax amend If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Tax amend 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. Tax amend Fair market value. Tax amend   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. Tax amend 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. Tax amend Separate computations. Tax amend   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. Tax amend Then combine the losses to determine the total loss from that casualty or theft. Tax amend Exception for personal-use real property. Tax amend   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. Tax amend Figure the loss using the smaller of the following. Tax amend The decrease in FMV of the entire property. Tax amend The adjusted basis of the entire property. Tax amend Deduction limits. Tax amend   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. Tax amend You do this on Form 4684, section A. Tax amend 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. Tax amend You must reduce each casualty or theft loss by $100 ($100 rule). Tax amend You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). Tax amend More information. Tax amend   For more information about the deduction limits, see Publication 547. Tax amend When your loss is deductible. Tax amend   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. Tax amend You can generally deduct a theft loss only in the year you discovered your property was stolen. Tax amend 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. Tax amend For details, see Disaster Area Losses in Publication 547. Tax amend Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Tax amend 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. Tax amend NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax amend Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax amend You can email us at taxforms@irs. Tax amend gov. Tax amend Please put “Publications Comment” on the subject line. Tax amend You can also send us comments from www. Tax amend irs. Tax amend gov/formspubs. Tax amend Select “Comment on Tax Forms and Publications” under “Information about. Tax amend ” 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. Tax amend Ordering forms and publications. Tax amend   Visit www. Tax amend irs. Tax amend 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. Tax amend Internal Revenue Service 1201 N. Tax amend Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax amend   If you have a tax question, check the information available on IRS. Tax amend gov or call 1-800-829-1040. Tax amend We cannot answer tax questions sent to either of the above addresses. Tax amend 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. Tax amend By selecting the method that is best for you, you will have quick and easy access to tax help. Tax amend Free help with your return. Tax amend   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax amend 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. Tax amend 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. Tax amend To find the nearest VITA or TCE site, visit IRS. Tax amend gov or call 1-800-906-9887 or 1-800-829-1040. Tax amend   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax amend To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Tax amend aarp. Tax amend org/money/taxaide. Tax amend   For more information on these programs, go to IRS. Tax amend gov and enter keyword “VITA” in the upper right-hand corner. Tax amend Internet. Tax amend You can access the IRS website at IRS. Tax amend gov 24 hours a day, 7 days a week to: E-file your return. Tax amend Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax amend Check the status of your 2011 refund. Tax amend Go to IRS. Tax amend gov and click on Where's My Refund. Tax amend 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. Tax amend If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax amend 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. Tax amend Download forms, including talking tax forms, instructions, and publications. Tax amend Order IRS products online. Tax amend Research your tax questions online. Tax amend Search publications online by topic or keyword. Tax amend Use the online Internal Revenue Code, regulations, or other official guidance. Tax amend View Internal Revenue Bulletins (IRBs) published in the last few years. Tax amend Figure your withholding allowances using the withholding calculator online at www. Tax amend irs. Tax amend gov/individuals. Tax amend Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Tax amend irs. Tax amend gov/individuals. Tax amend Sign up to receive local and national tax news by email. Tax amend Get information on starting and operating a small business. Tax amend Phone. Tax amend Many services are available by phone. Tax amend   Ordering forms, instructions, and publications. Tax amend Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Tax amend You should receive your order within 10 days. Tax amend Asking tax questions. Tax amend Call the IRS with your tax questions at 1-800-829-1040. Tax amend Solving problems. Tax amend You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax amend An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax amend Call your local Taxpayer Assistance Center for an appointment. Tax amend To find the number, go to www. Tax amend irs. Tax amend gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax amend TTY/TDD equipment. Tax amend If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax amend TeleTax topics. Tax amend Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax amend Refund information. Tax amend 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). Tax amend 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. Tax amend If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax amend 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. Tax amend 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. Tax amend Other refund information. Tax amend To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Tax amend Evaluating the quality of our telephone services. Tax amend To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax amend One method is for a second IRS representative to listen in on or record random telephone calls. Tax amend Another is to ask some callers to complete a short survey at the end of the call. Tax amend Walk-in. Tax amend Many products and services are available on a walk-in basis. Tax amend   Products. Tax amend You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax amend 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. Tax amend Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax amend Services. Tax amend You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax amend An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax amend 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. Tax amend No appointment is necessary—just walk in. Tax amend If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Tax amend A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax amend If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Tax amend All other issues will be handled without an appointment. Tax amend To find the number of your local office, go to  www. Tax amend irs. Tax amend gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax amend Mail. Tax amend You can send your order for forms, instructions, and publications to the address below. Tax amend You should receive a response within 10 days after your request is received. Tax amend  Internal Revenue Service 1201 N. Tax amend Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Tax amend   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax amend Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax amend 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. Tax amend Remember, the worst thing you can do is nothing at all. Tax amend   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. Tax amend You face (or your business is facing) an immediate threat of adverse action. Tax amend 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. Tax amend   If you qualify for our help, we’ll do everything we can to get your problem resolved. Tax amend You will be assigned to one advocate who will be with you at every turn. Tax amend We have offices in every state, the District of Columbia, and Puerto Rico. Tax amend Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Tax amend And our services are always free. Tax amend   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax amend Our tax toolkit at www. Tax amend TaxpayerAdvocate. Tax amend irs. Tax amend gov can help you understand these rights. Tax amend   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. Tax amend irs. Tax amend gov/advocate. Tax amend You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Tax amend   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax amend If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax amend irs. Tax amend gov/advocate. Tax amend Low Income Taxpayer Clinics (LITCs). Tax amend   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax amend Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax amend 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. Tax amend Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax amend For more information and to find a clinic near you, see the LITC page on www. Tax amend irs. Tax amend gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax amend This publication is also available by calling 1-800-829-3676 or at your local IRS office. Tax amend Free tax services. Tax amend   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax amend Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax amend The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax amend The majority of the information and services listed in this publication are available to you free of charge. Tax amend If there is a fee associated with a resource or service, it is listed in the publication. Tax amend   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax amend DVD for tax products. Tax amend You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax amend Prior-year forms, instructions, and publications. Tax amend Tax Map: an electronic research tool and finding aid. Tax amend Tax law frequently asked questions. Tax amend Tax Topics from the IRS telephone response system. Tax amend Internal Revenue Code—Title 26 of the U. Tax amend S. Tax amend Code. Tax amend Links to other Internet based Tax Research Materials. Tax amend Fill-in, print, and save features for most tax forms. Tax amend Internal Revenue Bulletins. Tax amend Toll-free and email technical support. Tax amend Two releases during the year. Tax amend  – The first release will ship the beginning of January 2012. Tax amend  – The final release will ship the beginning of March 2012. Tax amend Purchase the DVD from National Technical Information Service (NTIS) at www. Tax amend irs. Tax amend 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). Tax amend Prev  Up  Next   Home   More Online Publications