Page 129 - 2020 Publication 17

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
IRS.gov/help/tax-law-
penalties due on your joint return. continue as long as there is activity due (including extensions) to get 14:38 - 19-Jan-2021
However, if you qualify for innocent in your case. If we do contact other that refund. questions and
spouse relief, you may be relieved persons, you have a right to re- How To Get Tax Help.
of part or all of the joint liability. To quest a list of those contacted. Taxpayer Advocate • Forms and Publications:
request relief, you must file Form Your request can be made by tele- IRS.gov/Forms and
8857, Request for Innocent phone, in writing, or during a per- Service IRS.gov/OrderForms.
Spouse Relief. For more informa- sonal interview.
tion on innocent spouse relief, see TAS is an independent organiza- • Small Business Ombudsman:
Publication 971, Innocent Spouse Refunds tion within the IRS that can help A small business entity can
Relief, and Form 8857. protect your taxpayer rights. We participate in the regulatory
Potential third party contacts. You may file a claim for refund if can offer you help if your tax prob- process and comment on en-
forcement actions of the IRS
Generally, the IRS will deal directly you think you paid too much tax. lem is causing a hardship, or by calling 1-888-REG-FAIR.
with you or your duly authorized You must generally file the claim you've tried but haven't been able
representative. However, we within 3 years from the date you to resolve your problem with the • Treasury Inspector General
sometimes talk with other persons filed your original return or 2 years IRS. If you qualify for our assis- for Tax Administration: You
if we need information that you from the date you paid the tax, tance, which is always free, we will can confidentially report mis-
have been unable to provide, or to whichever is later. The law gener- do everything possible to help you. conduct, waste, fraud, or
verify information we have re- ally provides for interest on your re- Visit TaxpayerAdvocate.IRS.gov or abuse by an IRS employee by
ceived. If we do contact other per- fund if it is not paid within 45 days call 1-877-777-4778. calling 1-800-366-4484. Peo-
sons, such as a neighbor, bank, of the date you filed your return or ple who are deaf, hard of
employer, or employees, we will claim for refund. Publication 556, Tax Information hearing, or have a speech dis-
generally need to tell them limited Examination of Returns, Appeal ability and who have access
information, such as your name. Rights, and Claims for Refund, has The IRS provides the following to TTY/TDD equipment can
The law prohibits us from disclos- more information on refunds. sources for forms, publications, call 1-800-877-8339. You can
ing any more information than is If you were due a refund but and additional information. remain anonymous.
necessary to obtain or verify the in- you did not file a return, you gener-
formation we are seeking. Our ally must file your return within 3 • Internet: IRS.gov.
need to contact other persons may years from the date the return was • Tax Questions:

How To Get Tax Help

If you have questions about a tax available through Free File. Also, the IRS offers Free – Tips and links to help you
issue, need help preparing your tax Go to IRS.gov/FreeFile to see Fillable Forms, which can be determine if you qualify for
return, or want to download free if you qualify for free online completed online and then tax credits and deductions.
publications, forms, or instructions, federal tax preparation, e-fil- filed electronically regardless – A progress tracker.
go to IRS.gov and find resources ing, and direct deposit or pay- of income.
that can help you right away. ment options. Using online tools to help pre- – A self-employment tax fea-
Preparing and filing your tax re- • VITA. The Volunteer Income pare your return. Go to IRS.gov/ ture.
turn. After receiving all your wage Tax Assistance (VITA) pro- Tools for the following. – Automatic calculation of
and earnings statements (Form gram offers free tax help to • The Earned Income Tax taxable social security ben-
W-2, W-2G, 1099-R, 1099-MISC, people with low-to-moderate Credit Assistant (IRS.gov/ efits.
1099-NEC, etc.); unemployment incomes, persons with disabil- EITCAssistant) determines if • The First Time Homebuyer
compensation statements (by mail ities, and limited-Eng- you’re eligible for the earned Credit Account Look-up
or in a digital format) or other gov- lish-speaking taxpayers who income credit (EIC). (IRS.gov/HomeBuyer) tool
ernment payment statements need help preparing their own provides information on your
(Form 1099-G); and interest, divi- tax returns. Go to IRS.gov/ • The Online EIN Application repayments and account bal-
dend, and retirement statements VITA, download the free (IRS.gov/EIN) helps you get ance.
from banks and investment firms IRS2Go app, or call an employer identification
(Forms 1099), you have several 800-906-9887 for information number (EIN). • The Sales Tax Deduction
options to choose from to prepare on free tax return preparation. • The Tax Withholding Calculator (IRS.gov/SalesTax)
and file your tax return. You can • TCE. The Tax Counseling for Estimator (IRS.gov/W4App) figures the amount you can
prepare the tax return yourself, see the Elderly (TCE) program of- makes it easier for everyone claim if you itemize deduc-
if you qualify for free tax prepara- fers free tax help for all tax- to pay the correct amount of tions on Schedule A (Form
tion, or hire a tax professional to payers, particularly those who tax during the year. The tool is 1040).
prepare your return. are 60 years of age and older. a convenient, online way to Getting answers to your
Free options for tax prepara- TCE volunteers specialize in check and tailor your with- tax questions. On
tion. Go to IRS.gov to see your answering questions about holding. It’s more user-friendly IRS.gov, you can get
options for preparing and filing pensions and retirement-rela- for taxpayers, including retir- up-to-date information on current
your return online or in your local ted issues unique to seniors. ees and self-employed indi- events and changes in tax law.
community, if you qualify, which in- Go to IRS.gov/TCE, download viduals. The features include • IRS.gov/Help: A variety of
clude the following. the free IRS2Go app, or call the following. tools to help you get answers
888-227-7669 for information
• Free File. This program lets on free tax return preparation. – Easy to understand lan- to some of the most common
you prepare and file your fed- guage. tax questions.
eral individual income tax re- • MilTax. Members of the U.S. – The ability to switch be- • IRS.gov/ITA: The Interactive
turn for free using brand-name Armed Forces and qualified tween screens, correct Tax Assistant, a tool that will
tax-preparation-and-filing soft- veterans may use MilTax, a previous entries, and skip ask you questions on a num-
ware or Free File fillable free tax service offered by the screens that don’t apply. ber of tax law topics and pro-
forms. However, state tax Department of Defense vide answers.
preparation may not be through Military OneSource.

Publication 17 (2020) Page 125