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Tax Returns For Students

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Tax Returns For Students

Tax returns for students Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Tax returns for students Tax questions. Tax returns for students Useful Items - You may want to see: What's New Standard mileage rate. Tax returns for students  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. Tax returns for students See Travel by car under Deductible Moving Expenses. Tax returns for students Reminders Future developments. Tax returns for students  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. Tax returns for students irs. Tax returns for students gov/pub521. Tax returns for students Change of address. Tax returns for students  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. Tax returns for students Mail it to the Internal Revenue Service Center for your old address. Tax returns for students Addresses for the service centers are on the back of the form. Tax returns for students If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. Tax returns for students Photographs of missing children. Tax returns for students  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax returns for students Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax returns for students 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 returns for students Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. Tax returns for students It includes the following topics. Tax returns for students Who can deduct moving expenses. Tax returns for students What moving expenses are deductible. Tax returns for students What moving expenses are not deductible. Tax returns for students How a reimbursement affects your moving expense deduction. Tax returns for students How and when to report moving expenses. Tax returns for students Special rules for members of the Armed Forces. Tax returns for students Form 3903, Moving Expenses, is used to claim the moving expense deduction. Tax returns for students An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. Tax returns for students You may be able to deduct moving expenses whether you are self-employed or an employee. Tax returns for students Your expenses generally must be related to starting work at your new job location. Tax returns for students However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. Tax returns for students See Who Can Deduct Moving Expenses. Tax returns for students Recordkeeping. Tax returns for students    It is important to maintain an accurate record of expenses you paid to move. Tax returns for students You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. Tax returns for students Also, you should save your Form W-2 and statements of reimbursement from your employer. Tax returns for students Comments and suggestions. Tax returns for students   We welcome your comments about this publication and your suggestions for future editions. Tax returns for students   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax returns for students NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax returns for students Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax returns for students   You can send your comments from www. Tax returns for students irs. Tax returns for students gov/formspubs/. Tax returns for students Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax returns for students   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 returns for students Ordering forms and publications. Tax returns for students   Visit www. Tax returns for students irs. Tax returns for students 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 returns for students Internal Revenue Service 1201 N. Tax returns for students Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax returns for students   If you have a tax question, check the information available on IRS. Tax returns for students gov or call 1-800-829-1040. Tax returns for students We cannot answer tax questions sent to either of the above addresses. Tax returns for students Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. Tax returns for students S. Tax returns for students Individual Income Tax Return 1040X Amended U. Tax returns for students S. Tax returns for students Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. Tax returns for students Prev  Up  Next   Home   More Online Publications
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The Tax Returns For Students

Tax returns for students Publication 595 - Main Contents Table of Contents Capital Construction FundCCF Accounts Types of Accounts You Must Maintain Within a CCF Tax Treatment of CCF Deposits Tax Treatment of CCF Earnings Tax Treatment of CCF Withdrawals More Information How To Get Tax Help Capital Construction Fund The following sections discuss CCF accounts and the types of bookkeeping accounts you must maintain when you invest in a CCF account. Tax returns for students They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. Tax returns for students CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. Tax returns for students Opening a CCF account. Tax returns for students   If you are a U. Tax returns for students S. Tax returns for students citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. Tax returns for students However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. Tax returns for students This agreement will establish the following. Tax returns for students Agreement vessels. Tax returns for students Eligible vessels named in the agreement that will be the basis for the deferral of income tax. Tax returns for students Planned use of withdrawals. Tax returns for students Use of CCF funds to acquire, build, or rebuild a vessel. Tax returns for students CCF depository. Tax returns for students Where your CCF funds will be held. Tax returns for students    You can request an application kit or get additional information from NMFS at the following address. Tax returns for students NOAA/NMFS, Financial Services Division, F/MB5 Capital Construction Fund Program 1315 East-West Highway Silver Spring, MD 20910-3282    You can obtain information on the Capital Construction Fund Program at the following website: www. Tax returns for students nmfs. Tax returns for students noaa. Tax returns for students gov/mb/financial_services/ccf. Tax returns for students htm. Tax returns for students    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. Tax returns for students 204). Tax returns for students Their fax number is (301) 713-1939. Tax returns for students Eligible vessels. Tax returns for students   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. Tax returns for students For each type, certain requirements must be met. Tax returns for students Vessel weighing 5 tons or more. Tax returns for students   To be considered eligible, the vessel must meet all the following requirements. Tax returns for students Be built or rebuilt in the United States. Tax returns for students Be documented under the laws of the United States. Tax returns for students Be used commercially in the fisheries of the United States. Tax returns for students Be operated in the foreign or domestic commerce of the United States. Tax returns for students Vessel weighing less than 5 tons. Tax returns for students   A small vessel, weighing at least 2 net tons but less than 5 net tons, must meet all the following requirements to be considered eligible. Tax returns for students Be built or rebuilt in the United States. Tax returns for students Be owned by a U. Tax returns for students S. Tax returns for students citizen. Tax returns for students Have a home port in the United States. Tax returns for students Be used commercially in the fisheries of the United States. Tax returns for students Deferring tax on CCF deposits and earnings. Tax returns for students   You can use a CCF account to defer income tax by taking the following actions. Tax returns for students Making deposits to your CCF account from taxable income. Tax returns for students Excluding from income deposits assigned to certain accounts (discussed later). Tax returns for students Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. Tax returns for students Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. Tax returns for students    Reporting requirements. Tax returns for students Beginning with the tax year in which you establish your agreement, you must report annual deposit and withdrawal activity to the NMFS on NOAA Form 34-82. Tax returns for students This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. Tax returns for students For more information, contact the NMFS at the address or phone number given earlier. Tax returns for students Types of Accounts You Must Maintain Within a CCF This section discusses the three types of bookkeeping accounts you must maintain when you invest in a CCF account. Tax returns for students Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. Tax returns for students Capital account. Tax returns for students   The capital account consists primarily of amounts attributable to the following items. Tax returns for students Allowable depreciation deductions for agreement vessels. Tax returns for students Any nontaxable return of capital from either (a) or (b), below. Tax returns for students The sale or other disposition of agreement vessels. Tax returns for students Insurance or indemnity proceeds attributable to agreement vessels. Tax returns for students Any tax-exempt interest earned on state or local bonds in your CCF account. Tax returns for students Capital gain account. Tax returns for students   The capital gain account consists of amounts attributable to the following items reduced by any capital losses from assets held in your CCF account for more than 6 months. Tax returns for students Any capital gain from either of the following sources. Tax returns for students The sale or other disposition of agreement vessels held for more than 6 months. Tax returns for students Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. Tax returns for students Any capital gain from assets held in your CCF account for more than 6 months. Tax returns for students Ordinary income account. Tax returns for students   The ordinary income account consists of amounts attributable to the following items. Tax returns for students Any earnings (without regard to the carryback of any net operating or net capital loss) from the operation of agreement vessels in the fisheries of the United States or in the foreign or domestic commerce of the United States. Tax returns for students Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. Tax returns for students The sale or other disposition of agreement vessels held for 6 months or less. Tax returns for students Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. Tax returns for students Any capital gain from assets held in your CCF account for 6 months or less. Tax returns for students Any ordinary income (such as depreciation recapture) from either of the following sources. Tax returns for students The sale or other disposition of agreement vessels. Tax returns for students Insurance or indemnity proceeds attributable to agreement vessels. Tax returns for students Any interest (not including tax-exempt interest from state and local bonds), most dividends, and other ordinary income earned on the assets in your CCF account. Tax returns for students Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. Tax returns for students Capital gains. Tax returns for students   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. Tax returns for students This treatment applies to either of the following transactions. Tax returns for students The sale or other disposition of an agreement vessel. Tax returns for students The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Tax returns for students Depreciation recapture. Tax returns for students   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. Tax returns for students This treatment applies to either of the following transactions. Tax returns for students The sale or other disposition of an agreement vessel. Tax returns for students The receipt of insurance or indemnity proceeds attributable to an agreement vessel. Tax returns for students Earnings from operations. Tax returns for students   Report earnings from the operation of agreement vessels on your Schedule C or C-EZ (Form 1040) even if you deposit part of these earnings into your CCF account. Tax returns for students You subtract any part of the earnings you deposited into your CCF account from the amount you would otherwise enter as taxable income on Form 1040, line 43 (for 2005). Tax returns for students Next to line 43, write “CCF” and the amount of the deposits. Tax returns for students Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). Tax returns for students If you deposit earnings from operations into your CCF account and you must complete other forms such as Form 6251, Alternative Minimum Tax (Individuals), or a worksheet for Schedule D (Form 1040), you will need to make an extra computation. Tax returns for students When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. Tax returns for students Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. Tax returns for students Self-employment tax. Tax returns for students   You must use your net profit or loss from your fishing business to figure your self-employment tax. Tax returns for students Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. Tax returns for students    Partnerships and S corporations. Tax returns for students The deduction for partnership earnings from operations deposited into a CCF account is separately stated on Schedule K (Form 1065), line 13d, and allocated to the partners on Schedule K-1 (Form 1065), box 13 (for 2005). Tax returns for students   The deduction for S corporation earnings deposited into a CCF account is separately stated on Schedule K (Form 1120S), line 12d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 12 (for 2005). Tax returns for students Tax Treatment of CCF Earnings This section explains the tax treatment of the earnings from the assets in your CCF account when the earnings are redeposited or left in your account. Tax returns for students However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. Tax returns for students Capital gains. Tax returns for students   Do not report any capital gains from the sale of capital assets held in your CCF account. Tax returns for students This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. Tax returns for students However, you should attach a statement to your tax return to list the payers and the amounts and to identify the capital gains as “CCF account earnings. Tax returns for students ” Interest and dividends. Tax returns for students   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. Tax returns for students However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. Tax returns for students ”   If you are required to file Schedule B (Form 1040), you can add these earnings to the list of payers and amounts on line 1 or line 5 and identify them as “CCF earnings. Tax returns for students ” Then, subtract the same amounts from the list and identify them as “CCF deposits. Tax returns for students ” Tax-exempt interest. Tax returns for students   Do not report tax-exempt interest from state or local bonds you held in your CCF account. Tax returns for students You are not required to report this interest on Form 1040, line 8b. Tax returns for students Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. Tax returns for students Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. Tax returns for students Acquiring, building, or rebuilding qualified vessels (defined next). Tax returns for students Making principal payments on the mortgage of a qualified vessel. Tax returns for students NMFS will not approve amounts withdrawn to purchase nets not continuously attached to the vessel, such as seine nets, gill set-nets, and gill drift-nets. Tax returns for students NMFS will approve amounts withdrawn to purchase trawl nets. Tax returns for students Qualified vessel. Tax returns for students   This is any vessel that meets all of the following requirements. Tax returns for students The vessel was built or rebuilt in the United States. Tax returns for students The vessel is documented under the laws of the United States. Tax returns for students The person maintaining the CCF account agrees with the Secretary of Commerce that the vessel will be operated in United States foreign trade, Great Lakes trade, noncontiguous domestic trade, or the fisheries of the United States. Tax returns for students How to determine the source of qualified withdrawals. Tax returns for students   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. Tax returns for students The capital account. Tax returns for students The capital gain account. Tax returns for students The ordinary income account. Tax returns for students Excluding qualified withdrawals from tax. Tax returns for students   Do not report on your income tax return any qualified withdrawals from your CCF account. Tax returns for students Reduce the depreciable basis of fishing vessels you acquire, build, or rebuild when you make a qualified withdrawal from either the capital gain or the ordinary income account. Tax returns for students Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. Tax returns for students Qualified withdrawals are defined under Qualified Withdrawals, earlier. Tax returns for students Examples. Tax returns for students   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. Tax returns for students Amounts remaining in a CCF account upon termination of your agreement with NMFS. Tax returns for students Amounts you withdraw and use to make principal payments on the mortgage of a vessel if the basis of that vessel and the bases of other vessels you own have already been reduced to zero. Tax returns for students Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. Tax returns for students You will generally be given 3 years to revise your plans to cover this excess balance. Tax returns for students Amounts you leave in your account for more than 25 years. Tax returns for students There is a graduated schedule under which the percentage applied to determine the amount of the nonqualified withdrawal increases from 20% in the 26th year to 100% in the 30th year. Tax returns for students How to determine the source of nonqualified withdrawals. Tax returns for students    When you make a nonqualified withdrawal from your CCF account, the amount is treated as being withdrawn in the following order from the accounts listed below. Tax returns for students The ordinary income account. Tax returns for students The capital gain account. Tax returns for students The capital account. Tax returns for students Paying tax on nonqualified withdrawals. Tax returns for students   In general, nonqualified withdrawals are taxed separately from your other gross income and at the highest marginal tax rate in effect for the year of withdrawal. Tax returns for students However, nonqualified withdrawals treated as made from the capital gain account are taxed at a rate that cannot exceed 15% for individuals and 34% for corporations. Tax returns for students    Partnerships and S corporations. Tax returns for students Taxable nonqualified partnership withdrawals are separately stated on Schedule K (Form 1065), line 20c, and allocated to the partners on Schedule K-1 (Form 1065), box 20 (for 2005). Tax returns for students Taxable nonqualified withdrawals by an S corporation are separately stated on Schedule K (Form 1120S), line 17d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 17. Tax returns for students Interest. Tax returns for students   You must pay interest on the additional tax due to nonqualified withdrawals that are treated as made from either the ordinary income or the capital gain account. Tax returns for students The interest period begins on the last date for paying tax for the year for which you deposited the amount you withdrew from your CCF account. Tax returns for students The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. Tax returns for students The interest rate on the nonqualified withdrawal is simple interest. Tax returns for students The rate is subject to change annually and is published in the Federal Register. Tax returns for students    You also can call NMFS at (301) 713-2393 (ext. Tax returns for students 204) to get the current interest rate. Tax returns for students Interest deduction. Tax returns for students   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. Tax returns for students Reporting the additional tax and interest. Tax returns for students   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. Tax returns for students Include the tax and interest on Form 1040, line 63 (for 2005). Tax returns for students To the left of line 63, write in the amount of tax and interest and “CCF. Tax returns for students ” Tax benefit rule. Tax returns for students   If any portion of your nonqualified withdrawal is properly attributable to contributions (not earnings on the contributions) you made to the CCF account that did not reduce your tax liability for any tax year prior to the withdrawal year, the following tax treatment applies. Tax returns for students The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. Tax returns for students That part is allowed as a net operating loss deduction. Tax returns for students More Information This section briefly discussed the CCF program. Tax returns for students For more detailed information, see the following legislative authorities. Tax returns for students Section 607 of the Merchant Marine Act of 1936, as amended (46 U. Tax returns for students S. Tax returns for students C. Tax returns for students 1177). Tax returns for students Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. Tax returns for students F. Tax returns for students R. Tax returns for students , Part 259). Tax returns for students Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. Tax returns for students F. Tax returns for students R. Tax returns for students , Part 3). Tax returns for students Section 7518 of the Internal Revenue Code (IRC 7518). Tax returns for students The application kit you can obtain from NMFS at the address or phone number given earlier may contain copies of some of these sources of additional information. Tax returns for students Also, see their web page at www. Tax returns for students nmfs. Tax returns for students noaa. Tax returns for students gov/mb/financial_services/ccf. Tax returns for students htm. Tax returns for students 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 returns for students By selecting the method that is best for you, you will have quick and easy access to tax help. Tax returns for students Contacting your Taxpayer Advocate. Tax returns for students   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Tax returns for students   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Tax returns for students While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Tax returns for students   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778, Call, write, or fax the Taxpayer Advocate office in your area, Call 1-800-829-4059 if you are a TTY/TDD user, or Visit www. Tax returns for students irs. Tax returns for students gov/advocate. Tax returns for students   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). Tax returns for students Free tax services. Tax returns for students   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Tax returns for students It contains a list of free tax publications and an index of tax topics. Tax returns for students It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Tax returns for students Internet. Tax returns for students You can access the IRS website 24 hours a day, 7 days a week, at www. Tax returns for students irs. Tax returns for students gov to: E-file your return. Tax returns for students Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax returns for students Check the status of your refund. Tax returns for students Click on Where's My Refund. Tax returns for students Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Tax returns for students Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Tax returns for students Download forms, instructions, and publications. Tax returns for students Order IRS products online. Tax returns for students Research your tax questions online. Tax returns for students Search publications online by topic or keyword. Tax returns for students View Internal Revenue Bulletins (IRBs) published in the last few years. Tax returns for students Figure your withholding allowances using our Form W-4 calculator. Tax returns for students Sign up to receive local and national tax news by email. Tax returns for students Get information on starting and operating a small business. Tax returns for students Phone. Tax returns for students Many services are available by phone. Tax returns for students Ordering forms, instructions, and publications. Tax returns for students Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. Tax returns for students You should receive your order within 10 days. Tax returns for students Asking tax questions. Tax returns for students Call the IRS with your tax questions at 1-800-829-1040. Tax returns for students Solving problems. Tax returns for students You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax returns for students An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax returns for students Call your local Taxpayer Assistance Center for an appointment. Tax returns for students To find the number, go to www. Tax returns for students irs. Tax returns for students gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax returns for students TTY/TDD equipment. Tax returns for students If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax returns for students TeleTax topics. Tax returns for students Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. Tax returns for students Refund information. Tax returns for students If you would like to check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information and follow the recorded instructions or call 1-800-829-1954. Tax returns for students Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Tax returns for students Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Tax returns for students Evaluating the quality of our telephone services. Tax returns for students To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax returns for students One method is for a second IRS representative to sometimes listen in on or record telephone calls. Tax returns for students Another is to ask some callers to complete a short survey at the end of the call. Tax returns for students Walk-in. Tax returns for students Many products and services are available on a walk-in basis. Tax returns for students Products. Tax returns for students You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax returns for students 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-ROM or photocopy from reproducible proofs. Tax returns for students Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax returns for students Services. Tax returns for students You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax returns for students An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax returns for students If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're 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 returns for students No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Tax returns for students A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax returns for students To find the number, go to www. Tax returns for students irs. Tax returns for students gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax returns for students Mail. Tax returns for students You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. Tax returns for students National Distribution Center P. Tax returns for students O. Tax returns for students Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. Tax returns for students You can order Publication 1796, IRS Tax Products on CD-ROM, and obtain: A CD that is released twice so you have the latest products. Tax returns for students The first release ships in late December and the final release ships in late February. Tax returns for students Current-year forms, instructions, and publications. Tax returns for students Prior-year forms, instructions, and publications. Tax returns for students Tax Map: an electronic research tool and finding aid. Tax returns for students Tax law frequently asked questions (FAQs). Tax returns for students Tax Topics from the IRS telephone response system. Tax returns for students Fill-in, print, and save features for most tax forms. Tax returns for students Internal Revenue Bulletins. Tax returns for students Toll-free and email technical support. Tax returns for students Buy the CD-ROM from National Technical Information Service (NTIS) at www. Tax returns for students irs. Tax returns for students gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee). Tax returns for students CD-ROM for small businesses. Tax returns for students Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. Tax returns for students This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Tax returns for students All the business tax forms, instructions, and publications needed to successfully manage a business. Tax returns for students Tax law changes. Tax returns for students IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. Tax returns for students Web links to various government agencies, business associations, and IRS organizations. Tax returns for students “Rate the Product” survey—your opportunity to suggest changes for future editions. Tax returns for students An updated version of this CD is available each year in early April. Tax returns for students You can get a free copy by calling 1-800-829-3676 or by visiting www. Tax returns for students irs. Tax returns for students gov/smallbiz. Tax returns for students Prev  Up  Next   Home   More Online Publications