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IRS.gov Website
Publication 17
taxmap/pub17/p17-196.htm#en_us_publink100019100

How To Get Tax Help(p265)

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If you have questions about a tax issue, need help preparing your tax return, or want to download free publications, forms, or instructions, go to IRS.gov and find resources that can help you right away.
taxmap/pub17/p17-196.htm#en_us_publink100019101

Preparing and filing your tax return.(p265)

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Find free options to prepare and file your return on IRS.gov or in your local community if you qualify.
The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, the elderly, and limited-English-speaking taxpayers who need help preparing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors.
taxmap/pub17/p17-196.htm#en_us_publink100019102

Getting answers to your tax law questions.(p265)

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On IRS.gov get answers to your tax questions anytime, anywhere.
taxmap/pub17/p17-196.htm#en_us_publink100019103

Tax forms and publications.(p265)

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You can download or print all of the forms and publications you may need on www.irs.gov/formspubs. Otherwise, you can go to www.irs.gov/orderforms to place an order and have forms mailed to you. You should receive your order within 10 business days.
taxmap/pub17/p17-196.htm#en_us_publink100040311

Direct deposit.(p265)

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The fastest way to receive a tax refund is by combining direct deposit and IRS e-file. Direct deposit securely and electronically transfers your refund directly into your financial account. Eight in 10 taxpayers use direct deposit to receive their refund. The majority of refunds are received within 21 days or less.
taxmap/pub17/p17-196.htm#en_us_publink100019106

Getting a transcript or copy of a return.(p265)

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taxmap/pub17/p17-196.htm#en_us_publink100019107

Using online tools to help prepare your return.(p265)

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Go to IRS.gov and click on the Tools bar to use these and other self-service options.
For help with the alternative minimum tax, go to www.irs.gov/AMT.
taxmap/pub17/p17-196.htm#en_us_publink100019108

Understanding identity theft issues.(p265)

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taxmap/pub17/p17-196.htm#en_us_publink100019109

Checking on the status of a refund.(p265)

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taxmap/pub17/p17-196.htm#en_us_publink100019110

Making a tax payment.(p265)

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The IRS uses the latest encryption technology so electronic payments are safe and secure. You can make electronic payments online, by phone, or from a mobile device. Paying electronically is quick, easy, and faster than mailing in a check or money order. Go to www.irs.gov/payments to make a payment using any of the following options.
taxmap/pub17/p17-196.htm#en_us_publink100019111

What if I can’t pay now?(p265)

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Click on the "Pay Your Tax Bill" icon on IRS.gov for more information about these additional options.
taxmap/pub17/p17-196.htm#en_us_publink100019112

Checking the status of an amended return.(p265)

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Go to IRS.gov and click on the Tools tab and then Where’s My Amended Return?
taxmap/pub17/p17-196.htm#en_us_publink100019113

Understanding an IRS notice or letter.(p265)

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Enter "Understanding your notice" in the search box on IRS.gov to find additional information about your IRS notice or letter.
taxmap/pub17/p17-196.htm#en_us_publink100019114

Visiting the IRS.(p265)

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Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS.gov. Enter "office locator" in the search box. Or choose the "Contact Us" option on the IRS2Go app and search Local Offices. Before you visit, use the Locator tool to check hours and services available.
taxmap/pub17/p17-196.htm#en_us_publink100019115

Watching IRS videos.(p265)

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The IRS Video portal www.irsvideos.gov contains video and audio presentations for individuals, small businesses, and tax professionals. You’ll find video clips of tax topics, archived versions of live panel discussions and Webinars, and audio archives of tax practitioner phone forums.
taxmap/pub17/p17-196.htm#en_us_publink100019116

Getting tax information in other languages.(p265)

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For taxpayers whose native language is not English, we have the following resources available.
  1. Taxpayers can find information on IRS.gov in the following languages.
    1. Spanish.
    2. Chinese.
    3. Vietnamese.
    4. Korean.
    5. Russian.
  2. The IRS Taxpayer Assistance Centers provide over-the-phone interpreter service in over 170 languages, and the service is available free to taxpayers.
taxmap/pub17/p17-196.htm#en_us_publink100019117

The Taxpayer Advocate Service Is Here To Help You(p266)

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taxmap/pub17/p17-196.htm#en_us_publink100019118

What is the Taxpayer Advocate Service?(p266)

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The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.
taxmap/pub17/p17-196.htm#en_us_publink100019119

What Can the Taxpayer Advocate Service Do For You?(p266)

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We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. TAS can help you if:
taxmap/pub17/p17-196.htm#en_us_publink100019120

How Can You Reach Us?(p266)

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We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate’s number is in your local directory and at www.taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.
taxmap/pub17/p17-196.htm#en_us_publink100019121

How Can You Learn About Your Taxpayer Rights?(p266)

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The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at www.taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.
taxmap/pub17/p17-196.htm#en_us_publink100019122

How Else Does the Taxpayer Advocate Service Help Taxpayers?(p266)

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TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at www.irs.gov/sams.
taxmap/pub17/p17-196.htm#en_us_publink100019123

Low Income Taxpayer Clinics(p266)

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Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. To find a clinic near you, visit www.irs.gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List.
taxmap/pub17/p17-196.htm#en_us_publink1000272636
Where To File
Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private delivery services in chapter 1.
taxtipEnvelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over 1/4 inch thick). Also, include your complete return address.
   AND use the zip code below according to the form you are filing and whether you are enclosing payment
   Form 1040Form 1040AForm 1040EZ
IF you live in...THEN send your return to the address below if you are requesting a refund or are NOT enclosing a payment...OR send your return to the address below if you ARE enclosing a payment (check or money order)...No payment enclosedPayment enclosedNo payment enclosedPayment enclosedNo payment enclosedPayment enclosed
Florida, Louisiana, Mississippi, TexasDepartment of the Treasury
Internal Revenue Service
Austin, TX
Internal Revenue Service
P.O. Box 1214
Charlotte, NC
73301–
0002
28201–
1214
73301–
0015
28201–
1214
73301–
0014
28201–
1214
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, WyomingDepartment of the Treasury
Internal Revenue Service
Fresno, CA
Internal Revenue Service
P.O. Box 7704
San Francisco, CA
93888–
0002
94120–
7704
93888–
0015
94120–
7704
93888–
0014
94120–
7704
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin Department of the Treasury
Internal Revenue Service
Fresno, CA
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH
93888–
0002
45280–
2501
93888–
0015
45280–
2501
93888–
0014
45280–
2501
Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, VirginiaDepartment of the Treasury
Internal Revenue Service
Kansas City, MO
Internal Revenue Service
P.O. Box 931000
Louisville, KY
64999–
0002
40293–
1000
64999–
0015
40293–
1000
64999–
0014
40293–
1000
Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, West Virginia Department of the Treasury
Internal Revenue Service
Kansas City, MO
Internal Revenue Service
P.O. Box 37008
Hartford, CT
64999–
0002
06176–
7008
64999–
0015
06176–
7008
64999–
0014
06176–
7008
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien Department of the Treasury
Internal Revenue Service
Austin, TX
Internal Revenue Service
P.O. Box 1303
Charlotte, NC
73301–
0215
28201–
1303
73301–
0215
28201–
1303
73301–
0215
28201–
1303
* If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
taxmap/pub17/p17-196.htm#en_us_publink1000290963

taxmap/pub17/p17-196.htm#en_us_publink1000290964