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Tax Software 2011

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Tax Software 2011

Tax software 2011 Publication 596 - Introductory Material Table of Contents Future Developments What is the EIC? Can I Claim the EIC? Do I Need This Publication? Do I Have To Have A Child To Qualify For The EIC? How Do I Figure the Amount of EIC? How Can I Quickly Locate Specific information? Is There Help Online? What's New for 2013 Reminders Future Developments For the latest information about developments related to Publication 596, such as legislation enacted after it was published, go to www. Tax software 2011 irs. Tax software 2011 gov/pub596. Tax software 2011 What is the EIC? The earned income credit (EIC) is a tax credit for certain people who work and have earned income under $51,567. Tax software 2011 A tax credit usually means more money in your pocket. Tax software 2011 It reduces the amount of tax you owe. Tax software 2011 The EIC may also give you a refund. Tax software 2011 Can I Claim the EIC? To claim the EIC, you must meet certain rules. Tax software 2011 These rules are summarized in Table 1. Tax software 2011 Table 1. Tax software 2011 Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Tax software 2011 Second, you must meet all the rules in one of these columns, whichever applies. Tax software 2011 Third, you must meet the rule in this column. Tax software 2011 Chapter 1. Tax software 2011  Rules for Everyone Chapter 2. Tax software 2011  Rules If You Have a Qualifying Child Chapter 3. Tax software 2011  Rules If You Do Not Have a Qualifying Child Chapter 4. Tax software 2011  Figuring and Claiming the EIC 1. Tax software 2011 Your adjusted gross income (AGI) must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Tax software 2011 2. Tax software 2011 You must have a valid social security number. Tax software 2011   3. Tax software 2011 Your filing status cannot be Married filing separately. Tax software 2011   4. Tax software 2011 You must be a U. Tax software 2011 S. Tax software 2011 citizen or resident alien all year. Tax software 2011   5. Tax software 2011 You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Tax software 2011   6. Tax software 2011 Your investment income must be $3,300 or less. Tax software 2011    7. Tax software 2011 You must have earned income. Tax software 2011 8. Tax software 2011 Your child must meet the relationship, age, residency, and joint return tests. Tax software 2011   9. Tax software 2011 Your qualifying child cannot be used by more than one person to claim the EIC. Tax software 2011   10. Tax software 2011 You cannot be a qualifying child of another person. Tax software 2011 11. Tax software 2011 You must be at least age 25 but under age 65. Tax software 2011    12. Tax software 2011 You cannot be the dependent of another person. Tax software 2011   13. Tax software 2011 You cannot be a qualifying child of another person. Tax software 2011   14. Tax software 2011 You must have lived in the United States more than half of the year. Tax software 2011 15. Tax software 2011 Your earned income must be less than:  • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Tax software 2011 Do I Need This Publication? Certain people who file Form 1040 must use Worksheet 1 in this publication, instead of Step 2 in their Form 1040 instructions, when they are checking whether they can take the EIC. Tax software 2011 You are one of those people if any of the following statements are true for 2013. Tax software 2011 You are filing Schedule E (Form 1040). Tax software 2011 You are reporting income from the rental of personal property not used in a trade or business. Tax software 2011 You are reporting income on Form 1040, line 21, from Form 8814 (relating to election to report child's interest and dividends). Tax software 2011 You are reporting an amount on Form 1040, line 13, that includes an amount from Form 4797. Tax software 2011 If none of the statements above apply to you, your tax form instructions have all the information you need to find out if you can claim the EIC and to figure the amount of your EIC. Tax software 2011 You do not need this publication. Tax software 2011 But you can read it to find out whether you can take the EIC and to learn more about the EIC. Tax software 2011 Do I Have To Have A Child To Qualify For The EIC? No, you can qualify for the EIC without a qualifying child if you are at least age 25 but under age 65 and your earned income is less than $14,340 ($19,680 if married filing jointly). Tax software 2011 See chapter 3. Tax software 2011 How Do I Figure the Amount of EIC? If you can claim the EIC, you can either have the IRS figure the amount of your credit, or you can figure it yourself. Tax software 2011 To figure it yourself, you can complete a worksheet in the instructions for the form you file. Tax software 2011 To find out how to have the IRS figure it for you, see chapter 4. Tax software 2011 How Can I Quickly Locate Specific information? You can use the index to look up specific information. Tax software 2011 In most cases, index entries will point you to headings, tables, or a worksheet. Tax software 2011 Is There Help Online? Yes. Tax software 2011 You can use the EITC Assistant at www. Tax software 2011 irs. Tax software 2011 gov/eitc to find out if you may be eligible for the credit. Tax software 2011 The EITC Assistant is available in English and Spanish. Tax software 2011 What's New for 2013 Earned income amount is more. Tax software 2011 The maximum amount of income you can earn and still get the credit has increased. Tax software 2011 You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Tax software 2011 Your adjusted gross income also must be less than the amount in the above list that applies to you. Tax software 2011 For details, see Rules 1 and 15. Tax software 2011 Investment income amount is more. Tax software 2011 The maximum amount of investment income you can have and still get the credit has increased to $3,300. Tax software 2011 See Rule 6—Your Investment Income Must Be $3,300 or Less . Tax software 2011 Reminders Increased EIC on certain joint returns. Tax software 2011 . Tax software 2011  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Tax software 2011 As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Tax software 2011 When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Tax software 2011 Earned income credit has no effect on certain welfare benefits. Tax software 2011  Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Tax software 2011 These programs include the following. Tax software 2011 Temporary Assistance for Needy Families (TANF). Tax software 2011 Medicaid. Tax software 2011 Supplemental security income (SSI). Tax software 2011 Supplemental Nutrition Assistance Program (food stamps). Tax software 2011 Low-income housing. Tax software 2011 In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Tax software 2011 Check with your local benefit coordinator to find out if your refund will affect your benefits. Tax software 2011 Do not overlook your state credit. Tax software 2011  If you can claim the EIC on your federal income tax return, you may be able to take a similar credit on your state or local income tax return. Tax software 2011 For a list of states that offer a state EIC, go to www. Tax software 2011 irs. Tax software 2011 gov/eitc. Tax software 2011 EIC questioned by IRS. Tax software 2011  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Tax software 2011 We will tell you what documents to send us. Tax software 2011 These may include: birth certificates, school records, etc. Tax software 2011 The process of establishing your eligibility will delay your refund. Tax software 2011 Spanish version of Publication 596. Tax software 2011  You can order Publicación 596SP, Crédito por Ingreso del Trabajo, from the IRS. Tax software 2011 It is a Spanish translation of Publication 596. Tax software 2011 See How To Get Tax Help to find out how to order this and other IRS forms and publications. Tax software 2011 Photographs of missing children. Tax software 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax software 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax software 2011 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 software 2011 Comments and suggestions. Tax software 2011  We welcome your comments about this publication and your suggestions for future editions. Tax software 2011 You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch 1111 Constitution Ave. Tax software 2011 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Tax software 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax software 2011 You can send your comments from www. Tax software 2011 irs. Tax software 2011 gov/formspubs/. Tax software 2011 Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax software 2011 ” 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 software 2011 Ordering forms and publications. Tax software 2011  Visit www. Tax software 2011 irs. Tax software 2011 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. Tax software 2011  Internal Revenue Service 1201 N. Tax software 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax software 2011  If you have a tax question, check the information available on IRS. Tax software 2011 gov or call 1-800-829-1040. Tax software 2011 We cannot answer tax questions sent to either of the above addresses. Tax software 2011 Prev  Up  Next   Home   More Online Publications
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Individual Filer Notices

One of the ways we classify our notices is by the type of tax form they're about. We call notices we send about Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments individual filer notices. Notices we send about business-related tax forms such as Forms 941, 1065, and 1120, are called business filer notices and are listed elsewhere. If the individual filer notice you have isn't listed below, check back often. We'll be adding more on a regular basis.

The Notices in Numerical Order

Here's a list of notices with detailed information available.


CP 57 - Notice of Insufficient Funds
Informs the recipient that we are charging a penalty for insufficient funds.
CP 79 - Earned Income Credit Eligibility Requirement
Informs the recipient that they may need to complete an additional form to claim the credit if their Earned Income Credit (EIC) was disallowed or reduced by the IRS for any year after 1996.
CP 79A - Earned Income Credit Two Year Ban
Informs the recipient that they are banned from claiming the Earned Income Credit (EIC) for two years, and must complete an additional form to claim the EIC in the first year after the ban has been lifted.
CP 90 - Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing FPLP
Final Notice: Notice of Intent to Levy and Notice of Your Right to a Hearing is systemically generated from Master File. These notices are sent certified mail, return receipt requested, and include Form 12153 and Pubs 594/1660.
CP 91 - Final Notice Before Levy on Social Security Benefits
Informs the recipient that they still have a balance due on their account and that we intend to levy on their Social Security benefits unless they take appropriate action within 30 days.
Page Last Reviewed or Updated: 25-Feb-2014

The Tax Software 2011

Tax software 2011 Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax software 2011 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 software 2011 By selecting the method that is best for you, you will have quick and easy access to tax help. Tax software 2011 Free help with your tax return. Tax software 2011   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax software 2011 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Tax software 2011 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax software 2011 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 software 2011 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax software 2011 To find the nearest VITA or TCE site, visit IRS. Tax software 2011 gov or call 1-800-906-9887 or 1-800-829-1040. Tax software 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax software 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax software 2011 aarp. Tax software 2011 org/money/taxaide or call 1-888-227-7669. Tax software 2011   For more information on these programs, go to IRS. Tax software 2011 gov and enter “VITA” in the search box. Tax software 2011 Internet. Tax software 2011 You can access the IRS website at IRS. Tax software 2011 gov 24 hours a day, 7 days a week to: E-file your return. Tax software 2011 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax software 2011 Check the status of your 2012 refund. Tax software 2011 Go to IRS. Tax software 2011 gov and click on Where’s My Refund. Tax software 2011 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. Tax software 2011 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax software 2011 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. Tax software 2011 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. Tax software 2011 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax software 2011 So in a change from previous filing seasons, you won't get an estimated refund date right away. Tax software 2011 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax software 2011 You can obtain a free transcript online at IRS. Tax software 2011 gov by clicking on Order a Return or Account Transcript under “Tools. Tax software 2011 ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Tax software 2011 You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Tax software 2011 Download forms, including talking tax forms, instructions, and publications. Tax software 2011 Order IRS products. Tax software 2011 Research your tax questions. Tax software 2011 Search publications by topic or keyword. Tax software 2011 Use the Internal Revenue Code, regulations, or other official guidance. Tax software 2011 View Internal Revenue Bulletins (IRBs) published in the last few years. Tax software 2011 Figure your withholding allowances using the IRS Withholding Calculator at www. Tax software 2011 irs. Tax software 2011 gov/individuals. Tax software 2011 Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Tax software 2011 gov by typing Alternative Minimum Tax Assistant in the search box. Tax software 2011 Sign up to receive local and national tax news by email. Tax software 2011 Get information on starting and operating a small business. Tax software 2011 Phone. Tax software 2011 Many services are available by phone. Tax software 2011   Ordering forms, instructions, and publications. Tax software 2011 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). Tax software 2011 You should receive your order within 10 days. Tax software 2011 Asking tax questions. Tax software 2011 Call the IRS with your tax questions at 1-800-829-1040. Tax software 2011 Solving problems. Tax software 2011 You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Tax software 2011 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax software 2011 Call your local Taxpayer Assistance Center for an appointment. Tax software 2011 To find the number, go to www. Tax software 2011 irs. Tax software 2011 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax software 2011 TTY/TDD equipment. Tax software 2011 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax software 2011 The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Tax software 2011 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Tax software 2011 gsa. Tax software 2011 gov/fedrelay. Tax software 2011 TeleTax topics. Tax software 2011 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax software 2011 Checking the status of your 2012 refund. Tax software 2011 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). Tax software 2011 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. Tax software 2011 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax software 2011 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. Tax software 2011 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax software 2011 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax software 2011 Evaluating the quality of our telephone services. Tax software 2011 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax software 2011 One method is for a second IRS representative to listen in on or record random telephone calls. Tax software 2011 Another is to ask some callers to complete a short survey at the end of the call. Tax software 2011 Walk-in. Tax software 2011 Some products and services are available on a walk-in basis. Tax software 2011   Products. Tax software 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax software 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax software 2011 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax software 2011 Services. Tax software 2011 You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax software 2011 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax software 2011 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. Tax software 2011 No appointment is necessary—just walk in. Tax software 2011 Before visiting, check www. Tax software 2011 irs. Tax software 2011 gov/localcontacts for hours of operation and services provided. Tax software 2011 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. Tax software 2011 You can leave a message and a representative will call you back within 2 business days. Tax software 2011 All other issues will be handled without an appointment. Tax software 2011 To call your local TAC, go to  www. Tax software 2011 irs. Tax software 2011 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax software 2011 Mail. Tax software 2011 You can send your order for forms, instructions, and publications to the address below. Tax software 2011 You should receive a response within 10 days after your request is received. Tax software 2011  Internal Revenue Service 1201 N. Tax software 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Tax software 2011   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax software 2011 Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax software 2011 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. Tax software 2011 Remember, the worst thing you can do is nothing at all. Tax software 2011   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 software 2011 You face (or your business is facing) an immediate threat of adverse action. Tax software 2011 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 software 2011   If you qualify for help, they will do everything they can to get your problem resolved. Tax software 2011 You will be assigned to one advocate who will be with you at every turn. Tax software 2011 TAS has offices in every state, the District of Columbia, and Puerto Rico. Tax software 2011 Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Tax software 2011 And its services are always free. Tax software 2011   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax software 2011 The TAS tax toolkit at www. Tax software 2011 TaxpayerAdvocate. Tax software 2011 irs. Tax software 2011 gov can help you understand these rights. Tax software 2011   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 software 2011 irs. Tax software 2011 gov/advocate. Tax software 2011 You can also call the toll-free number at 1-877-777-4778. Tax software 2011 Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Tax software 2011 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Tax software 2011 gsa. Tax software 2011 gov/fedrelay. Tax software 2011   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax software 2011 If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Tax software 2011 irs. Tax software 2011 gov/advocate. Tax software 2011 Low Income Taxpayer Clinics (LITCs). Tax software 2011   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax software 2011 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax software 2011 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 software 2011 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax software 2011 For more information and to find a clinic near you, see the LITC page on www. Tax software 2011 irs. Tax software 2011 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax software 2011 This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Tax software 2011 Free tax services. Tax software 2011   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax software 2011 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax software 2011 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax software 2011 The majority of the information and services listed in this publication are available to you free of charge. Tax software 2011 If there is a fee associated with a resource or service, it is listed in the publication. Tax software 2011   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax software 2011 DVD for tax products. Tax software 2011 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax software 2011 Prior-year forms, instructions, and publications. Tax software 2011 Tax Map: an electronic research tool and finding aid. Tax software 2011 Tax law frequently asked questions. Tax software 2011 Tax Topics from the IRS telephone response system. Tax software 2011 Internal Revenue Code—Title 26 of the U. Tax software 2011 S. Tax software 2011 Code. Tax software 2011 Links to other Internet-based tax research materials. Tax software 2011 Fill-in, print, and save features for most tax forms. Tax software 2011 Internal Revenue Bulletins. Tax software 2011 Toll-free and email technical support. Tax software 2011 Two releases during the year. Tax software 2011  – The first release will ship the beginning of January 2013. Tax software 2011  – The final release will ship the beginning of March 2013. Tax software 2011 Purchase the DVD from National Technical Information Service (NTIS) at www. Tax software 2011 irs. Tax software 2011 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 software 2011 Prev  Up  Next   Home   More Online Publications