Page 131 - 2020 Publication 17

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broad issues, please report it to
Offer in Compromise pro- that you can get the service you What Can TAS Do For 14:38 - 19-Jan-2021
gram, go to IRS.gov/OIC. need without long wait times. Be- You? them at IRS.gov/SAMS.
Filing an amended return. You fore you visit, go to IRS.gov/ TAS can help you resolve prob-
TACLocator to find the nearest
can now file Form 1040-X electron- TAC and to check hours, available lems that you can’t resolve with the TAS for Tax
ically with tax filing software to services, and appointment options. IRS. And their service is free. If you Professionals
amend 2019 Forms 1040 and Or, on the IRS2Go app, under the qualify for their assistance, you will
1040-SR. To do so, you must have Stay Connected tab, choose the be assigned to one advocate who TAS can provide a variety of infor-
e-filed your original 2019 return. Contact Us option and click on “Lo- will work with you throughout the mation for tax professionals, in-
Amended returns for all prior years cal Offices.” process and will do everything pos- cluding tax law updates and guid-
must be mailed. See Tips for sible to resolve your issue. TAS ance, TAS programs, and ways to
taxpayers who need to file an let TAS know about systemic prob-
amended tax return and go to The Taxpayer can help you if: lems you’ve seen in your practice.
IRS.gov/Form1040X for informa- Advocate Service • Your problem is causing finan-
tion and updates. cial difficulty for you, your fam- Low Income
Checking the status of your (TAS) Is Here To ily, or your business; Taxpayer Clinics
amended return. Go to IRS.gov/ Help You • You face (or your business is
facing) an immediate threat of (LITCs)
WMAR to track the status of Form
1040-X amended returns. Please What Is TAS? adverse action; or LITCs are independent from the
note that it can take up to 3 weeks TAS is an independent organiza- • You’ve tried repeatedly to IRS. LITCs represent individuals
from the date you filed your amen- tion within the IRS that helps tax- contact the IRS but no one whose income is below a certain
ded return for it to show up in our payers and protects taxpayer has responded, or the IRS level and need to resolve tax prob-
system, and processing it can take rights. Their job is to ensure that hasn’t responded by the date lems with the IRS, such as audits,
up to 16 weeks. every taxpayer is treated fairly and promised. appeals, and tax collection dis-
Understanding an IRS notice or that you know and understand your putes. In addition, clinics can pro-
letter you’ve received. Go to rights under the Taxpayer Bill of How Can You Reach vide information about taxpayer
IRS.gov/Notices to find additional Rights. TAS? rights and responsibilities in differ-
information about responding to an ent languages for individuals who
IRS notice or letter. How Can You Learn TAS has offices in every state, the speak English as a second lan-
Contacting your local IRS office. About Your Taxpayer District of Columbia, and Puerto guage. Services are offered for
Rico. Your local advocate’s num-
Keep in mind, many questions can Rights? ber is in your local directory and at free or a small fee for eligible tax-
payers. To find a clinic near you,
be answered on IRS.gov without TaxpayerAdvocate.IRS.gov/ visit TaxpayerAdvocate.IRS.gov/
visiting an IRS Taxpayer Assis- The Taxpayer Bill of Rights de- Contact-Us. You can also call them about/LITC or see IRS Pub. 4134,
tance Center (TAC). Go to scribes 10 basic rights that all tax- at 877-777-4778. Low Income Taxpayer Clinic List.
IRS.gov/LetUsHelp for the topics payers have when dealing with the
people ask about most. If you still IRS. Go to
need help, IRS TACs provide tax TaxpayerAdvocate.IRS.gov to help How Else Does TAS Help
help when a tax issue can’t be han- you understand what these rights Taxpayers?
dled online or by phone. All TACs mean to you and how they apply. TAS works to resolve large-scale
now provide service by appoint- These are your rights. Know them. problems that affect many taxpay-
ment, so you’ll know in advance Use them. ers. If you know of one of these

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.

Accounting methods 12 Credits: Aliens:
Married filing separately 22
10% tax for early withdrawal from Accrual method (See Accrual Employer assistance 48 Dual-status (See Dual-status
method taxpayers)
taxpayers)
IRA or retirement Cash method (See Cash method Taxpayer identification Filing required 7
plan (See Early withdrawal from taxpayers) number 12, 36 Nonresident (See Nonresident
deferred interest account, Accounting periods 12 Age: aliens)
subheading: Tax on) Calendar year 10, 12, 47 Children's Resident (See Resident aliens)
401(k) plans: Change in, standard deduction investments (See Children, Alimony:
Tax treatment of contributions 49 not allowed 90 subheading: Investment Reporting of income 72
403(b) plans: Fiscal year 12, 41 income of child under age 18) Alternative filing methods:
Rollovers 82, 88 Fringe benefits 47 Gross income and filing Electronic (See E-file)
529 plans (See Qualified tuition Accrual method taxpayers 12 requirements (Table 1-1) 5 Alternative minimum tax
programs) Taxes paid during tax year, IRAs: (AMT) 105
59 1/2 rule: deduction of 94 Distribution prior to age Ambulance service personnel:
Age 59 1/2 rule 85 Accuracy-related penalties 19 59 1/2 85 Life insurance proceeds when
60-day rule 81 Activities not for profit 72 Distribution required at age death in line of duty 68
72 rule: Address 16 72 83, 85 Amended returns 18
Age 72 rule 83 Change of 17 Roth IRAs 86, 89 (See also Form 1040-X)
Foreign 16 Standard deduction for age 65 or Itemized deduction, change to
P.O. box 16 older 90 standard deduction 92
A Adjusted gross income (AGI): Agents: Standard deduction, change to
Income paid to 12
itemized deductions 92
Modified (See Modified adjusted
Abroad, citizens traveling or gross income (MAGI)) Signing return 14 American citizens abroad 6
working 7, 51 Retirement savings contribution Age test 27 (See also Citizens outside U.S.)
(See also Foreign employment) credit 22 Agricultural workers (See Farmers) Employment (See Foreign
Absence, temporary 27, 33 Adjustments 105 Agriculture (See Farming) employment)
Accelerated death benefits 68 Administrators, Alaska Permanent Fund American Indians (See Indians)
Accidental death benefits 48 estate (See Executors and dividends 72 American Samoa:
Accident insurance 47 administrators) Alaska Unemployment Income from 7
Cafeteria plans 52 Adopted child 27, 33, 36 Compensation Fund 95 Annuities:
Long-term care 47, 53 Adoption: Alcoholic beverages: Decedent's unrecovered
ATIN 12 IRA prohibited transactions in 84 investment in 13
Child tax credit 107 IRAs as 76
Publication 17 (2020) Page 127