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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Note. You can use Schedule LEP (Form rights. Their job is to ensure that every taxpayer TaxpayerAdvocate.IRS.gov/Contact-Us. You
1040), Request for Change in Language Prefer- is treated fairly and that you know and under- can also call them at 877-777-4778.
ence, to state a preference to receive notices, stand your rights under the Taxpayer Bill of
letters, or other written communications from Rights. How Else Does TAS Help
the IRS in an alternative language. You may not Taxpayers?
immediately receive written communications in How Can You Learn About Your
the requested language. The IRS’s commitment Taxpayer Rights? TAS works to resolve large-scale problems that
to LEP taxpayers is part of a multi-year timeline affect many taxpayers. If you know of one of
that is scheduled to begin providing translations these broad issues, report it to them at IRS.gov/
in 2023. You will continue to receive communi- The Taxpayer Bill of Rights describes 10 basic SAMS.
rights that all taxpayers have when dealing with
cations, including notices and letters in English
until they are translated to your preferred lan- the IRS. Go to TaxpayerAdvocate.IRS.gov to
help you understand what these rights mean to
guage. you and how they apply. These are your rights. TAS for Tax Professionals
Contacting your local IRS office. Keep in Know them. Use them. TAS can provide a variety of information for tax
mind, many questions can be answered on professionals, including tax law updates and
IRS.gov without visiting an IRS TAC. Go to What Can TAS Do for You? guidance, TAS programs, and ways to let TAS
IRS.gov/LetUsHelp for the topics people ask know about systemic problems you’ve seen in
about most. If you still need help, IRS TACs TAS can help you resolve problems that you your practice.
provide tax help when a tax issue can’t be han- can’t resolve with the IRS. And their service is
dled online or by phone. All TACs now provide free. If you qualify for their assistance, you will Low Income Taxpayer
service by appointment, so you’ll know in ad- be assigned to one advocate who will work with Clinics (LITCs)
vance that you can get the service you need you throughout the process and will do every-
without long wait times. Before you visit, go to thing possible to resolve your issue. TAS can LITCs are independent from the IRS. LITCs
IRS.gov/TACLocator to find the nearest TAC help you if: represent individuals whose income is below a
and to check hours, available services, and ap- • Your problem is causing financial difficulty certain level and need to resolve tax problems
pointment options. Or, on the IRS2Go app, un- for you, your family, or your business; with the IRS, such as audits, appeals, and tax
der the Stay Connected tab, choose the Con- • You face (or your business is facing) an collection disputes. In addition, LITCs can pro-
tact Us option and click on “Local Offices.” immediate threat of adverse action; or vide information about taxpayer rights and re-
• You’ve tried repeatedly to contact the IRS sponsibilities in different languages for individu-
The Taxpayer Advocate but no one has responded, or the IRS als who speak English as a second language.
Service (TAS) Is Here To hasn’t responded by the date promised. Services are offered for free or a small fee for
Help You How Can You Reach TAS? eligible taxpayers. To find an LITC near you, go
TaxpayerAdvocate.IRS.gov/about-us/Low-
to
What Is TAS? Income-Taxpayer-Clinics-LITC or see IRS Pub.
TAS has offices in every state, the District of 4134, Low Income Taxpayer Clinic List.
TAS is an independent organization within the Columbia, and Puerto Rico. Your local advo-
IRS that helps taxpayers and protects taxpayer cate’s number is in your local directory and at

To help us develop a more useful index, please let us know if you have ideas for index entries.
Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

Aircraft 9 Retirement pay 16 Business income 17, 18
1231 property sale 17 Airlines: Veterans benefits 16
401(k) plans 9 No-additional-cost services 8 Assistance (See Tax help) C
Excess contributions 11 Valuation of flights on Athletic facilities,
403(b) plans 9 employer-provided aircraft 9 employer-provided 5 Cafeteria plans 18
Limit for 10 Alaska Permanent Fund Automobile (See Vehicle, Campaign contributions 32
457 plans 9 dividend 32 employer-provided) Campus lodging 8
Limit for deferrals under 10 Alien status, waiver of 16 Awards (See Damages from Cancellation of debt 21
501(c)(18)(D) plans 9 Aliens: lawsuits) Cancellation of sales
contracts 32
Contributions 10 Nonresident 25
529 program 36 Alimony 32 B Capital gains:
Recoveries 25, 29
83(b) election 14 Alternative minimum tax (AMT): Babysitting 3
Recoveries, refiguring of 29 Back pay, award for 3 Capital gains or losses:
A Stock options 12 Backup withholding: Employee stock option plans
(ESOPs) 13
Academic health centers: Annuities: Barter exchange ISOs (ISOs) 13
Charitable gift 32
Meals and lodging when Railroad retirement 36 transactions 20 Sale of personal property 36
teaching and research Bankruptcy 3 Car (See Vehicle, employer-
organization 8 Tax-sheltered 10 Canceled debt not deemed to be provided)
Accelerated death benefits 24 Archer MSAs 5, 35 income 22 Carpools 32
Accident insurance 5 Armed forces 16 Barter income 20 Cash or deferred arrangements
Accidental death benefits 6 Combat zone bonus 16 Below-market loans 32 (CODAs) 9
Accrual method taxpayers 3 Disability 16 Bequest for services 35 Cash rebates 32
Accrued leave payment: Disability pensions 18 Bitcoin 4 Casualty insurance:
At time of retirement or Health professions Black lung benefit payments 20 Reimbursements from 32
resignation 4 scholarship 9 Bonuses 4, 36 Catch-up contributions 10
Disability retirement 18 Military action as cause of Breach of contract: Charitable gift annuities 32
Activity not for profit 32 disability injuries 19 Damages as income 32 Child and Adult Care Food
Adoption: Qualified reservist Bribes 32 Program:
distribution 16
Employer assistance 5 Rehabilitative program Business expenses: Payments to daycare
Advance commissions 3 payments 16 Reimbursements 3 providers 34
Child support payments 32
Page 40 Publication 525 (2022)