Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Military Star Card

Irs Forms2011 Irs Form 1040ezFree 1040 Ez FormsIrs Form 1040ez 2014Where Can I File My 2011 TaxesHow To Fill Out The 1040x FormH And R Block Tax SoftwareTurbotax Free State FileIrs Gov Amended ReturnFile Taxes Online For FreeNeed 2009 TaxesUs Government Form 1040xFederal Tax Return 2012Free State File Taxes1040x Form For 2012How Much Does It Cost To Amend A Tax ReturnDownload A 1040ez Federal Tax Form2010 TaxesFree Tax Preparation H&r BlockTaxact Online 2011Amend 2011 Tax ReturnOn Line 1040xHow To File 2009 Taxes OnlineAmend My 2012 Tax ReturnHow Do You File 2011 Taxes In 2013File 2011 Taxes Online TurbotaxAmendIncome Tax Amendment FormFree Online 1040ez FilingNeed To File 2012 TaxesWhere To File 2012 Tax Return2012 Irs Form 10401040x Tax FormHow To Fill Out A Tax AmendmentCan I File 2010 Taxes OnlineHow Do You File 2011 Taxes1040 Ez 2011Hrblock TaxesWhere Can I File State And Federal Taxes For FreeUnemployed Tax Credit

Military Star Card

Military star card 8. Military star card   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. Military star card Permissive service credit. Military star card Tax-Free RolloversHardship exception to rollover rules. Military star card Eligible retirement plans. Military star card Nonqualifying distributions. Military star card Second rollover. Military star card Gift Tax Distributions Permissible distributions. Military star card   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. Military star card In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. Military star card In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. Military star card These rules are explained in Publication 575. Military star card Publication 575 also discusses the additional tax on early distributions from retirement plans. Military star card Retired public safety officers. Military star card   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. Military star card The premiums can be for you, your spouse, or your dependents. Military star card   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. Military star card   For additional information, see Publication 575. Military star card Distribution for active reservist. Military star card   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. Military star card A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. Military star card Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. Military star card Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. Military star card If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. Military star card For each year thereafter, the minimum distribution must be made by the last day of the year. Military star card If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. Military star card No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. Military star card This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. Military star card For more information, see Publication 575. Military star card Transfer of Interest in 403(b) Contract Contract exchanges. Military star card   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. Military star card This was previously known as a 90-24 transfer. Military star card A contract exchange is similar to a 90-24 transfer with one major difference. Military star card Previously, you were able to accomplish the transfer without your employer’s involvement. Military star card After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. Military star card In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. Military star card Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. Military star card   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. Military star card Plan-to-plan transfers. Military star card   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. Military star card Both the initial plan and the receiving plan must provide for transfers. Military star card Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. Military star card The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. Military star card Tax-free transfers for certain cash distributions. Military star card   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. Military star card To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. Military star card Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. Military star card Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. Military star card   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. Military star card The amount of cash reinvested in the new contract. Military star card Your investment in the old contract on the date you receive your first cash distribution. Military star card   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. Military star card A copy of the statement you gave the new insurer. Military star card A statement that includes: The words ELECTION UNDER REV. Military star card PROC. Military star card 92-44, The name of the company that issued the new contract, and The new policy number. Military star card Direct trustee-to-trustee transfer. Military star card   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. Military star card   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. Military star card After-tax contributions. Military star card   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. Military star card If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. Military star card Permissive service credit. Military star card   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. Military star card   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. Military star card   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. Military star card Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. Military star card You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. Military star card Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Military star card See Publication 590 for more information about conversion into a Roth IRA. Military star card Note. Military star card A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. Military star card Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. Military star card Rollovers to and from 403(b) plans. Military star card   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. Military star card Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. Military star card Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Military star card See Publication 590 for more information on conversion into a Roth IRA. Military star card   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Military star card This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Military star card   For more information on rollovers and eligible retirement plans, see Publication 575. Military star card If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. Military star card Hardship exception to rollover rules. Military star card   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. Military star card   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. Military star card You apply for the waiver by following the general instructions used in requesting a letter ruling. Military star card These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. Military star card R. Military star card B. Military star card 126 available at www. Military star card irs. Military star card gov/irb/2013-01_IRB/ar09. Military star card html, or see the latest annual update. Military star card You must also pay a user fee with the application. Military star card The user fee for a rollover that is less than $50,000 is $500. Military star card For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. Military star card R. Military star card B. Military star card 237 available at www. Military star card irs. Military star card gov/irb/2013-01_IRB/ar13. Military star card html, or see the latest annual update. Military star card   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. Military star card   For additional information on rollovers, see Publication 590. Military star card Eligible retirement plans. Military star card   The following are considered eligible retirement plans. Military star card Individual retirement arrangements. Military star card Roth IRA. Military star card 403(b) plans. Military star card Government eligible 457 plans. Military star card Qualified retirement plans. Military star card  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. Military star card Nonqualifying distributions. Military star card   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. Military star card Rollover of nontaxable amounts. Military star card    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. Military star card The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. Military star card   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. Military star card Direct rollovers of 403(b) plan distributions. Military star card   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. Military star card Before you receive a distribution, your plan will give you information on this. Military star card It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. Military star card Distribution received by you. Military star card   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. Military star card Generally, you will receive only 80% of the distribution because 20% must be withheld. Military star card If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. Military star card You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. Military star card Voluntary deductible contributions. Military star card   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. Military star card   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. Military star card Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. Military star card Excess employer contributions. Military star card   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. Military star card   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. Military star card However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). Military star card Qualified domestic relations order. Military star card   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). Military star card If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. Military star card You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. Military star card For more information on the treatment of an interest received under a QDRO, see Publication 575. Military star card Spouses of deceased employees. Military star card   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. Military star card You can make the rollover to any eligible retirement plan. Military star card   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. Military star card Second rollover. Military star card   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. Military star card For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. Military star card Nonspouse beneficiary. Military star card   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. Military star card If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. Military star card The IRA will be considered an inherited account. Military star card The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. Military star card    For more information on IRAs, see Publication 590. Military star card Frozen deposits. Military star card   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. Military star card The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. Military star card   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. Military star card Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. Military star card Joint and survivor annuity. Military star card   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. Military star card More information. Military star card   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. Military star card Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Historical Highlights of the IRS

1862 - President Lincoln signed into law a revenue-raising measure to help pay for Civil War expenses. The measure created a Commissioner of Internal Revenue and the nation's first income tax. It levied a 3 percent tax on incomes between $600 and $10,000 and a 5 percent tax on incomes of more than $10,000.

1867 - Heeding public opposition to the income tax, Congress cut the tax rate. From 1868 until 1913, 90 percent of all revenue came from taxes on liquor, beer, wine and tobacco.

1872 - Income tax repealed.

1894 - The Wilson Tariff Act revived the income tax and an income tax division within the Bureau of Internal Revenue was created.

1895 - Supreme Court ruled the new income tax unconstitutional on the grounds that it was a direct tax and not apportioned among the states on the basis of population. The income tax division was disbanded.

1909 - President Taft recommended Congress propose a constitutional amendment that would give the government the power to tax incomes without apportioning the burden among the states in line with population. Congress also levied a 1 percent tax on net corporate incomes of more than $5,000.

1913 - As the threat of war loomed, Wyoming became the 36th and last state needed to ratify the 16th Amendment. The amendment stated, "Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration." Later, Congress adopted a 1 percent tax on net personal income of more than $3,000 with a surtax of 6 percent on incomes of more than $500,000. It also repealed the 1909 corporate income tax. The first Form 1040 was introduced.

1918 - The Revenue Act of 1918 raised even greater sums for the World War I effort. It codified all existing tax laws and imposed a progressive income-tax rate structure of up to 77 percent.

1919 - The states ratified the 18th Amendment, barring the manufacture, sale or transport of intoxicating beverages. Congress passed the Volstead Act, which gave the Commissioner of Internal Revenue the primary responsibility for enforcement of Prohibition. Eleven years later, the Department of Justice assumed primary prohibition enforcement duties.

1931 - The IRS Intelligence Unit used an undercover agent to gather evidence against gangster Al Capone. Capone was convicted of tax evasion and sentenced to 11 years.

1933 - Prohibition repealed. IRS again assumed responsibility for alcohol taxation the following year and for administering the National Firearms Act. Later, tobacco tax enforcement was added.

1942 - The Revenue Act of 1942, hailed by President Roosevelt as "the greatest tax bill in American history," passed Congress. It increased taxes and the number of Americans subject to the income tax. It also created deductions for medical and investment expenses.

1943 - Congress passed the Current Tax Payment Act, which required employers to withhold taxes from employees' wages and remit them quarterly.

1944 - Congress passed the Individual Income Tax Act, which created the standard deductions on Form 1040.

1952 - President Truman proposed his Reorganization Plan No. 1, which replaced the patronage system at the IRS with a career civil service system. It also decentralized service to taxpayers and sought to restore public confidence in the agency.

1953 - President Eisenhower endorsed Truman's reorganization plan and changed the name of the agency from the Bureau of Internal Revenue to the Internal Revenue Service.

1954 - The filing deadline for individual tax returns changed from March 15 to April 15.

1961 - The Computer Age began at IRS with the dedication of the National Computer Center at Martinsburg, W.Va.

1965 - IRS instituted its first toll-free telephone site.

1972 - The Alcohol, Tobacco and Firearms Division separated from the IRS to become the independent Bureau of Alcohol, Tobacco and Firearms.

1974 - Congress passed the Employee Retirement and Income Security Act, which gave regulatory responsibilities for employee benefit plans to the IRS.

1986 - Limited electronic filing began. President Reagan signed the Tax Reform Act, the most significant piece of tax legislation in 30 years. It contained 300 provisions and took three years to implement. The Act codified the federal tax laws for the third time since the Revenue Act of 1918.

1992 - Taxpayers who owed money were allowed to file returns electronically.

1998 - Congress passed the IRS Restructuring and Reform Act, which expanded taxpayer rights and called for reorganizing the agency into four operating divisions aligned according to taxpayer needs.

2000 - IRS enacted reforms, ending its geographic-based structure and instituting four major operating divisions: Wage and Investment, Small Business/Self-Employed, Large and Mid-Size Business and Tax Exempt and Government Entities. It was the most sweeping change at the IRS since the 1953 reorganization.

2001 - IRS administered a mid-year tax refund program to provide advance payments of a tax rate reduction.

2003 - IRS administered another mid-year refund program, this time providing an advance payment of an increase in the Child Tax Credit. Electronic filing reached a new high - 52.9 million tax returns, more than 40 percent of all individual returns.

Page Last Reviewed or Updated: 12-Feb-2014

The Military Star Card

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