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         The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
         all similar items donated to any qualified organi-  pensions and retirement-related issues   • Required to include their preparer tax iden-
         zation during the year.                 unique to seniors. Go to IRS.gov/TCE,   tification number (PTIN).
            If  you  don't  attach  the  appraisal,  you  can't   download the free IRS2Go app, or call
         deduct your contribution, unless your failure to   888-227-7669 for information on free tax   Although the tax preparer always signs the
         attach it is due to reasonable cause and not to   return preparation.   return, you're ultimately responsible for provid-
         willful neglect.                      • MilTax. Members of the U.S. Armed   ing all the information required for the preparer
                                                 Forces and qualified veterans may use Mil-  to accurately prepare your return. Anyone paid
         Form  8282.  An  organization  must  file  Form   Tax, a free tax service offered by the De-  to prepare tax returns for others should have a
         8282 if, within 3 years of receiving property for   partment of Defense through Military One-  thorough  understanding  of  tax  matters.  For
         which  it  was  required  to  sign  a  Form  8283,  it   Source. For more information, go to   more information on how to choose a tax pre-
         sells,  exchanges,  consumes,  or  otherwise  dis-  MilitaryOneSource (MilitaryOneSource.mil/  parer, go to Tips for Choosing a Tax Preparer
         poses  of  the  property.  The  organization  must   MilTax).           on IRS.gov.
         also send you a copy of the form. However, the   Also,  the  IRS  offers  Free  Fillable
         organization need not file Form 8282 to report   Forms, which can be completed online and   Coronavirus.  Go  to  IRS.gov/Coronavirus  for
         the sale of an item if you signed a statement on   then  filed  electronically  regardless  of  in-  links to information on the impact of the corona-
         Section  B  of  Form  8283  stating  that  the  ap-  come.              virus, as well as tax relief available for individu-
         praised  value  of  the  item,  or  a  specific  item                   als  and  families,  small  and  large  businesses,
         within  a  group  of  similar  items,  was  $500  or   Using online tools to help prepare your re-  and tax-exempt organizations.
         less. For this purpose, all shares of nonpublicly   turn.  Go to IRS.gov/Tools for the following.
         traded stock or securities, or items that form a   • The Earned Income Tax Credit Assistant   Employers  can  register  to  use  Business
         set (such as a collection of books written by the   (IRS.gov/EITCAssistant) determines if   Services Online.  The Social Security Adminis-
         same author or a group of place settings), are   you’re eligible for the earned income credit   tration (SSA) offers online service at SSA.gov/
         considered to be one item.              (EIC).                          employer for fast, free, and secure online W-2
                                               • The Online EIN Application (IRS.gov/EIN)   filing  options  to  CPAs,  accountants,  enrolled
                                                                                 agents, and individuals who process Form W-2,
         How To Get Tax Help                     helps you get an employer identification   Wage  and  Tax  Statement,  and  Form  W-2c,
                                                 number (EIN) at no cost.
                                               • The Tax Withholding Estimator (IRS.gov/  Corrected Wage and Tax Statement.
         If  you  have  questions  about  a  tax  issue;  need   W4app) makes it easier for you to estimate   IRS social media.  Go to IRS.gov/SocialMedia
         help preparing your tax return; or want to down-  the federal income tax you want your em-  to  see  the  various  social  media  tools  the  IRS
         load free publications, forms, or instructions, go   ployer to withhold from your paycheck.   uses  to  share  the  latest  information  on  tax
         to IRS.gov to find resources that can help you   This is tax withholding. See how your with-  changes, scam alerts, initiatives, products, and
         right away.                             holding affects your refund, take-home   services.  At  the  IRS,  privacy  and  security  are
                                                 pay, or tax due.
         Preparing  and  filing  your  tax  return.    After   • The First-Time Homebuyer Credit Account   our highest priority. We use these tools to share
                                                                                 public information with you. Don’t post your so-
         receiving  all  your  wage  and  earnings  state-  Look-up (IRS.gov/HomeBuyer) tool pro-  cial security number (SSN) or other confidential
         ments (Forms W-2, W-2G, 1099-R, 1099-MISC,   vides information on your repayments and   information  on  social  media  sites.  Always  pro-
         1099-NEC, etc.); unemployment compensation   account balance.           tect  your  identity  when  using  any  social  net-
         statements  (by  mail  or  in  a  digital  format)  or   • The Sales Tax Deduction Calculator   working site.
         other  government  payment  statements  (Form   (IRS.gov/SalesTax) figures the amount you   The  following  IRS  YouTube  channels  pro-
         1099-G); and interest, dividend, and retirement   can claim if you itemize deductions on   vide short, informative videos on various tax-re-
         statements  from  banks  and  investment  firms   Schedule A (Form 1040).  lated topics in English, Spanish, and ASL.
         (Forms  1099),  you  have  several  options  to
         choose from to prepare and file your tax return.   Getting  answers  to  your  tax  ques-  • Youtube.com/irsvideos.
                                                                                   • Youtube.com/irsvideosmultilingua.
         You can prepare the tax return yourself, see if   tions.  On  IRS.gov,  you  can  get
         you qualify for free tax preparation, or hire a tax   up-to-date  information  on  current   • Youtube.com/irsvideosASL.
         professional to prepare your return.  events and changes in tax law.    Watching  IRS  videos.  The  IRS  Video  portal
                                               • IRS.gov/Help: A variety of tools to help you   (IRSVideos.gov) contains video and audio pre-
         Free  options  for  tax  preparation.    Go  to   get answers to some of the most common   sentations  for  individuals,  small  businesses,
         IRS.gov  to  see  your  options  for  preparing  and   tax questions.   and tax professionals.
         filing your return online or in your local commun-  • IRS.gov/ITA: The Interactive Tax Assistant,
         ity, if you qualify, which include the following.  a tool that will ask you questions and,   Online  tax  information  in  other  languages.
           • Free File. This program lets you prepare   based on your input, provide answers on a   You  can  find  information  on  IRS.gov/
             and file your federal individual income tax   number of tax law topics.  MyLanguage  if  English  isn’t  your  native  lan-
             return for free using brand-name tax-prep-  • IRS.gov/Forms: Find forms, instructions,   guage.
             aration-and-filing software or Free File filla-  and publications. You will find details on
             ble forms. However, state tax preparation   the most recent tax changes and interac-  Free Over-the-Phone Interpreter (OPI) Serv-
             may not be available through Free File. Go   tive links to help you find answers to your   ice.  The IRS is committed to serving our multi-
             to IRS.gov/FreeFile to see if you qualify for   questions.          lingual customers by offering OPI services. The
             free online federal tax preparation, e-filing,   • You may also be able to access tax law in-  OPI Service is a federally funded program and
             and direct deposit or payment options.  formation in your electronic filing software.  is  available  at  Taxpayer  Assistance  Centers
           • VITA. The Volunteer Income Tax Assis-                               (TACs), other IRS offices, and every VITA/TCE
             tance (VITA) program offers free tax help                           return  site.  The  OPI  Service  is  accessible  in
             to people with low-to-moderate incomes,   Need someone to prepare your tax return?   more than 350 languages.
             persons with disabilities, and limited-Eng-  There are various types of tax return preparers,
             lish-speaking taxpayers who need help   including  enrolled  agents,  certified  public  ac-  Accessibility  Helpline  available  for  taxpay-
             preparing their own tax returns. Go to   countants (CPAs), accountants, and many oth-  ers with disabilities.  Taxpayers who need in-
             IRS.gov/VITA, download the free IRS2Go   ers  who  don’t  have  professional  credentials.  If   formation  about  accessibility  services  can  call
             app, or call 800-906-9887 for information   you choose to have someone prepare your tax   833-690-0598.  The  Accessibility  Helpline  can
             on free tax return preparation.  return, choose that preparer wisely. A paid tax   answer questions related to current and future
           • TCE. The Tax Counseling for the Elderly   preparer is:              accessibility products and services available in
             (TCE) program offers free tax help for all   • Primarily responsible for the overall sub-  alternative media formats (for example, braille,
             taxpayers, particularly those who are 60   stantive accuracy of your return,  large print, audio, etc.). The Accessibility Help-
             years of age and older. TCE volunteers   • Required to sign the return, and  line does not have access to your IRS account.
             specialize in answering questions about                             For   help   with   tax   law,   refunds,   or
         Page 22                                                                                  Publication 526 (2022)
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