Irs.

gov

What Records Should I Keep?

You must keep records so that you can prepare a complete and accurate income tax return. The
law does not require any special form of records. However, you should keep all receipts,
canceled checks or other proof of payment, and any other records to support any deductions or
credits you claim.

If you file a claim for refund, you must be able to prove by your records that you have overpaid
your tax.

How long to keep records.   You must keep your records for as long as they are important for
the federal tax law.
  Keep records that support an item of income or a deduction appearing on a return until the
period of limitations for the return runs out. (A period of limitations is the period of time after
which no legal action can be brought.) For assessment of tax you owe, this generally is 3 years
from the date you filed the return. For filing a claim for credit or refund, this generally is 3 years
from the date you filed the original return, or 2 years from the date you paid the tax, whichever is
later. Returns filed before the due date are treated as filed on the due date.
  If you did not report income that you should have reported on your return, and it is more than
25% of the income shown on the return, the period of limitations does not run out until 6 years
after you filed the return. If a return is false or fraudulent with intent to evade tax, or if no return
is filed, an action can generally be brought at any time.
  You may need to keep records relating to the basis of property longer than the period of
limitations. Keep those records as long as they are important in figuring the basis of the original
or replacement property. Generally, this means for as long as you own the property and, after
you dispose of it, for the period of limitations that applies to you. See chapter 13 for information
on basis.

Note.

If you receive a Form W-2, keep Copy C until you begin receiving social security benefits. This
will help protect your benefits in case there is a question about your work record or earnings in a
particular year. Review the information shown on your annual (for workers over age 25) Social
Security Statement.

Copies of returns.   You should keep copies of tax returns you have filed and the tax forms
package as part of your records. They may be helpful in amending filed returns or preparing
future ones.
  If you need a copy of a prior year tax return, you can get it from the IRS. Use Form 4506,
Request for Copy of Tax Return. There is a charge for a copy of a return, which you must pay
with Form 4506. It may take up to 60 calendar days to process your request.

If your main home, principal place of business, or tax records are located in a federally declared
disaster area, the charge will be waived.
Transcript of tax return.   If you just need information from your return, you can order a
transcript by calling 1-800-829-1040, or using Form 4506-T, Request for Transcript of Tax
Return. There is no fee for a transcript.

You can request the following items.

Return transcript.   This includes most of the line items of a tax return as filed with the IRS.
Return transcripts are available for the current year and returns processed during the prior 3
processing years. Most requests will be processed within 10 business days.
Account transcript.   This contains information on the financial status of the account, such as
payments made on the account, penalty assessments, and adjustments made by you or the IRS
after the return was filed. Return information is limited to items such as tax liability and
estimated tax payments. Account transcripts are available for most returns. Most requests will be
processed within 30 calendar days.
Record of account.   This is a combination of line item information and later adjustments to the
account. This information is available for the current year and 3 prior tax years. Most requests
will be processed within 30 calendar days.
More information.   For more information on recordkeeping, see Publication 552,
Recordkeeping for Individuals

Publication 552 - Main Content

Table of Contents

 Why Keep Records?

 Kinds of Records To Keep
o Basic Records
o Specific Records
 How Long To Keep Records
 How To Get Tax Help
o Low Income Taxpayer Clinics (LITCs).

Why Keep Records?

There are many reasons to keep records. In addition to tax purposes, you may need to keep
records for insurance purposes or for getting a loan. Good records will help you:

 Identify sources of income. You may receive money or property from a variety of
sources. Your records can identify the sources of your income. You need this information
to separate business from nonbusiness income and taxable from nontaxable income.
 Keep track of expenses. You may forget an expense unless you record it when it occurs.
You can use your records to identify expenses for which you can claim a deduction. This
will help you determine if you can itemize deductions on your tax return.
 Keep track of the basis of property. You need to keep records that show the basis of
your property. This includes the original cost or other basis of the property and any
improvements you made.
 Prepare tax returns. You need records to prepare your tax return. Good records help
you to file quickly and accurately.
 Support items reported on tax returns. You must keep records in case the IRS has a
question about an item on your return. If the IRS examines your tax return, you may be
asked to explain the items reported. Good records will help you explain any item and
arrive at the correct tax with a minimum of effort. If you do not have records, you may
have to spend time getting statements and receipts from various sources. If you cannot
produce the correct documents, you may have to pay additional tax and be subject to
penalties.

Kinds of Records To Keep

The IRS does not require you to keep your records in a particular way. Keep them in a manner
that allows you and the IRS to determine your correct tax.

You can use your checkbook to keep a record of your income and expenses. In your checkbook
you should record amounts, sources of deposits, and types of expenses. You also need to keep
documents, such as receipts and sales slips, that can help prove a deduction.

You should keep your records in an orderly fashion and in a safe place. Keep them by year and
type of income or expense. One method is to keep all records related to a particular item in a
designated envelope.

In this section you will find guidance about basic records that everyone should keep. The section
also provides guidance about specific records you should keep for certain items.

Electronic records.    When using electronic storage systems for the purpose of maintaining tax
books and records, all requirements that are applicable to hard copy books and records still
apply. When replacing hard copy books and records, electronic storage systems must be
maintained for as long as they are material to the administration of tax law.
  An electronic storage system is any system for preparing or keeping your records either by
electronic imaging or by transfer to an electronic storage media. The electronic storage system
must index, store, preserve, retrieve, and reproduce the electronically stored books and records in
legible, readable format. All electronic storage systems must provide a complete and accurate
record of your data that is accessible to the IRS. Electronic storage systems are also subject to the
same controls and retention guidelines as those imposed on your original hard copy books and
records.
  The original hard copy books and records may be destroyed provided that the electronic
storage system has been tested to establish that the hard copy books and records are being
reproduced in compliance with IRS requirements for an electronic storage system and procedures
are established to ensure continued compliance with all applicable rules and regulations. You
still have the responsibility of retaining any other books and records that are required to be
retained.
   The IRS may test your electronic storage system, including the equipment used, indexing
methodology, software and retrieval capabilities. This test is not considered an examination and
the results must be shared with you. If your electronic storage system meets the requirements
mentioned earlier, you will be in compliance. If not, you may be subject to penalties for non-
compliance, unless you continue to maintain your original hard copy books and records in a
manner that allows you and the IRS to determine your correct tax.
  For details on electronic storage system requirements, see Rev. Proc. 97-22, 1997-13 I.R.B. 9.
Copies of tax returns.   You should keep copies of your tax returns as part of your tax records.
They can help you prepare future tax returns, and you will need them if you file an amended
return. Copies of your returns and other records can be helpful to your survivor or the executor or
administrator of your estate.
  If necessary, you can request a copy of a return and all attachments (including Form W-2) from
the IRS by using Form 4506, Request for Copy of Tax Return. There is a charge for a copy of a
return. For information on the cost and where to file, see the Form 4506 instructions.
  If you just need information from your return, you can order a transcript by calling 1-800-829-
1040, or using Form 4506-T, Request for Transcript of Tax Return, or Form 4506T-EZ, Short
Form Request for Individual Transcript of Tax Return. There is no fee for a transcript. For more
information, see Form 4506-T.

Basic Records

Basic records are documents that everybody should keep. These are the records that prove your
income and expenses. If you own a home or investments, your basic records should contain
documents related to those items. Table 1 lists documents you should keep as basic records.
Following Table 1 are examples of information you can get from these records.

Table 1. Proof of Income and Expense

FOR items concerning KEEP as basic records...

your...
Income  Form(s) W-2
 Form(s) 1099
 Bank statements
 Brokerage statements
 Form(s) K-1

Expenses  Sales slips

  Invoices
 Receipts
 Canceled checks or other proof of payment
 Written communications from qualified charities

Home  Closing statements

 Purchase and sales invoices
 Proof of payment
 Insurance records
 Receipts for improvement costs

Investments  Brokerage statements

 Mutual fund statements
 Form(s) 1099
 Form(s) 2439

Income.   Your basic records prove the amounts you report as income on your tax return. Your
income may include wages, dividends, interest, and partnership or S corporation distributions.
Your records also can prove that certain amounts are not taxable, such as tax-exempt interest.

Note.

If you receive a Form W-2, keep Copy C until you begin receiving social security benefits. This
will help protect your benefits in case there is a question about your work record or earnings in a
particular year. Review the information shown on your annual (for workers over age 25) Social
Security Statement.

Expenses.   Your basic records prove the expenses for which you claim a deduction (or credit)
on your tax return. Your deductions may include alimony, charitable contributions, mortgage
interest, and real estate taxes. You may also have child care expenses for which you can claim a
credit.
Home.   Your basic records should enable you to determine the basis or adjusted basis of your
home. You need this information to determine if you have a gain or loss when you sell your
home or to figure depreciation if you use part of your home for business purposes or for rent.
Your records should show the purchase price, settlement or closing costs, and the cost of any
improvements. They may also show any casualty losses deducted and insurance reimbursements
for casualty losses. Your records should also include a copy of Form 2119, Sale of Your Home,
if you sold your previous home before May 7, 1997, and postponed tax on the gain from that
sale.
  For information on which settlement or closing costs are included in the basis of your home, see
Publication 530, Tax Information for First-Time Homeowners. For information on basis,
including the basis of property you receive other than by purchase, see Publication 551, Basis of
Assets.
  When you sell your home, your records should show the sales price and any selling expenses,
such as commissions. For information on selling your home, see Publication 523, Selling Your
Home.
Investments.   Your basic records should enable you to determine your basis in an investment
and whether you have a gain or loss when you sell it. Investments include stocks, bonds, and
mutual funds. Your records should show the purchase price, sales price, and commissions. They
may also show any reinvested dividends, stock splits and dividends, load charges, and original
issue discount (OID).
  For information on stocks and bonds, see Publication 550, Investment Income and Expenses.
For information on mutual funds, see Publication 564, Mutual Fund Distributions.

Proof of Payment

One of your basic records is proof of payment. You should keep these records to support certain
amounts shown on your tax return. Proof of payment alone is not proof that the item claimed on
your return is allowable. You should also keep other documents that will help prove that the item
is allowable.

Generally, you prove payment with a cash receipt, financial account statement, credit card
statement, canceled check, or substitute check. If you make payments in cash, you should get a
dated and signed receipt showing the amount and the reason for the payment.

If you make payments by electronic funds transfer, you may be able to prove payment with an
account statement.

Table 2. Proof of Payment

IF payment is by... THEN the statement must show the...

Cash  Amount
 Payee's name
 Transaction date

 Check number
 Amount
 Payee's name
Check
 Date the check amount was posted to the account by the financial
institution

 Amount charged
 Payee's name
Debit or credit card
 Transaction date

Electronic funds  Amount transferred

transfer  Payee's name
 Date the transfer was posted to the account by the financial
institution

Payroll deduction  Amount

  Payee code
 Transaction date

Account statements.   You may be able to prove payment with a legible financial account
statement prepared by your bank or other financial institution. These statements are accepted as
proof of payment if they show the items reflected in Table 2.
Pay statements.   You may have deductible expenses withheld from your paycheck, such as
union dues or medical insurance premiums. You should keep your year-end or final pay
statements as proof of payment of these expenses.

Specific Records

This section is an alphabetical list of some items that require specific records in addition to your
basic records.

Alimony

If you receive or pay alimony, you should keep a copy of your written separation agreement or
the divorce, separate maintenance, or support decree. If you pay alimony, you will also need to
know your former spouse's social security number. For information on alimony, see Publication
504, Divorced or Separated Individuals.

Business Use of Your Home

You may be able to deduct certain expenses connected with the business use of your home. You
should keep records that show the part of your home that you use for business and the expenses
related to that use. For information on how to allocate expenses between business and personal
use, see Publication 587, Business Use of Your Home.

Casualty and Theft Losses

To deduct a casualty or theft loss, you must be able to prove that you had a casualty or theft.
Your records also must be able to support the amount you claim.

For a casualty loss, your records should show:

 The type of casualty (car accident, fire, storm, etc.) and when it occurred,
 That the loss was a direct result of the casualty, and
 That you were the owner of the property.

For a theft loss, your records should show:

 When you discovered your property was missing,

 That your property was stolen, and
 That you were the owner of the property.
For more information, see Publication 547, Casualties, Disasters, and Thefts. For a workbook
designed to help you figure your loss, see Publication 584, Casualty, Disaster, and Theft Loss
Workbook (Personal-Use Property).

Child Care Credit

You must give the name, address, and taxpayer identification number for all persons or
organizations that provide care for your child or dependent. You can use Form W-10, Dependent
Care Provider's Identification and Certification, or various other sources to get the information
from the care provider. Keep this information with your tax records. For information on the
credit, see Publication 503, Child and Dependent Care Expenses.

Contributions

You must keep records to prove the contributions you make during the year. The kinds of
records depend on whether the contribution is cash, noncash, or out-of-pocket expenses. For
information on contributions and the records you must keep, see Publication 526, Charitable
Contributions.

Credit for the Elderly or the Disabled

If you are under age 65, you must have your physician complete a statement certifying that you
were permanently and totally disabled on the date you retired.

You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it
for your records.

If the Department of Veterans Affairs (VA) certifies that you are permanently and totally
disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability,
for the physician's statement you are required to keep.

See Publication 524, Credit for the Elderly or the Disabled, for more information.

Education Expenses

If you have the records to prove your expenses, you may be entitled to claim certain tax benefits
for your education expenses. You may qualify to exclude from income items such as a qualified
scholarship, interest on U.S. savings bonds, or reimbursement from your employer. You may
also qualify for certain credits or deductions. You should keep documents such as transcripts or
course descriptions that show periods of enrollment, and canceled checks and receipts that verify
amounts you spent on tuition, books, and other educational expenses.

For information on qualified education expenses, see Publication 970, Tax Benefits for
Education.

Exemptions
If you are claiming an exemption for your spouse or a dependent (a qualifying child or a
qualifying relative), you must keep records that support the deduction. See the discussion related
to exemptions in Pub. 501 Exemptions, Standard Deduction, and Filing Information.

Employee Business Expenses

If you have employee business expenses, see Publication 463, Travel, Entertainment, Gift, and
Car Expenses, for a discussion of what records to keep.

Energy Incentives for Individuals.

The American Recovery and Reinvestment Act (ARRA) provides numerous tax incentives for
individuals to invest in energy-efficient products.

 Residential Energy Property Credit.

 Residential Energy Efficient Property Credit.
 Plug-in Electric Drive Vehicle Credit.
 Plug-In Electric Vehicle Credit.
 Plug-in Electric Drive Conversion Kits.
 Treatment of Alternative Motor Vehicle Credit as a Personal Credit Allowed Against
AMT.

You must keep records to prove:

1. When and how you acquired the property.

2. Purchase price.
3. Deductions taken for casualty losses, such as losses resulting from fires or storms.

The following documents may show this information.

 Purchase and sales invoices.

 Manufacturer's certification statement.
 Canceled checks.
 Insurance Claims.

First-Time Homebuyer Credit

In addition to filling out a Form 5405, all eligible homebuyers must include with their 2009 tax
returns certain documents to receive the credit. See Form 5405 and the related instructions for
detailed information.

Gambling Winnings and Losses

You must keep an accurate diary of your winnings and losses that includes the:

 Date and type of gambling activity,

  Name and address or location of the gambling establishment,
 Names of other persons present with you at the gambling establishment, and
 Amount you won or lost.

In addition to your diary, you should keep other documents. See the discussion related to
gambling losses in Publication 529, Miscellaneous Deductions, for documents you should keep.

Health Savings Account (HSA) and Medical Savings Account (MSA)

For each qualified medical expense you pay with a distribution from your HSA or MSA, you
must keep a record of the name and address of each person you paid and the amount and date of
the payment. For more information, see Publication 969, Health Savings Accounts and Other
Tax-Favored Health Plans.

Individual Retirement Arrangements (IRAs)

Keep copies of the following forms and records until all distributions are made from your
IRA(s).

 Form 5498, IRA Contribution Information, or similar statement received for each year
showing contributions you made, distributions you received, and the value of your
IRA(s).
 Form 1099-R, Distribution From Pensions, Annuities, Retirement or Profit-Sharing
Plans, IRAs, Insurance Contracts, etc., received for each year you received a distribution.
 Form 8606, Nondeductible IRAs, for each year you made a nondeductible contribution to
your IRA or received distributions from an IRA if you ever made nondeductible
contributions.

For a worksheet you can use to keep a record of yearly contributions and distributions, see
Publication 590, Individual Retirement Arrangements (IRAs).

Medical and Dental Expenses

In addition to records you keep of regular medical expenses, you should keep records of
transportation expenses that are primarily for and essential to medical care. You can record these
expenses in a diary. You should record gas and oil expenses directly related to that
transportation. If you do not want to keep records of your actual expenses, you can keep a log of
the miles you drive your car for medical purposes and use the standard mileage rate. You should
also keep records of any parking fees, tolls, taxi fares, and bus fares.

For information on medical expenses and the standard mileage rate, see Publication 502, Medical
and Dental Expenses (Including the Health Coverage Tax Credit).

Mortgage Interest
If you paid mortgage interest of $600 or more, you should receive Form 1098, Mortgage Interest
Statement. Keep this form and your mortgage statement and loan information in your records.
For information on mortgage interest, see Publication 936, Home Mortgage Interest Deduction.

Moving Expenses

You may be able to deduct qualified moving expenses that are not reimbursed. For more
information on what expenses qualify and what records you need, see Publication 521, Moving
Expenses.

Pensions and Annuities

Use the worksheet in your tax return instructions to figure the taxable part of your pension or
annuity. Keep a copy of the completed worksheet until you fully recover your contributions. For
information on pensions and annuities, see Publication 575, Pension and Annuity Income, or
Publication 721, Tax Guide to U.S. Civil Service Retirement Benefits.

Taxes

Form(s) W-2 and Form(s) 1099-R show state income tax withheld from your wages and
pensions. You should keep a copy of these forms to prove the amount of state withholding. If
you made estimated state income tax payments, you need to keep a copy of the form or your
check(s).

You also need to keep copies of your state income tax returns. If you received a refund of state
income taxes, the state may send you Form 1099-G, Certain Government Payments.

Keep mortgage statements, tax assessments, or other documents as records of the real estate and
personal property taxes you paid.

If you deducted actual state and local general sales taxes instead of using the optional state sales
tax tables, you must keep your actual receipts showing general sales taxes paid.

Sales Tax on Vehicles

If you are claiming a deduction for state or local sales taxes paid on a vehicle (new car, light
truck, motor home, and motorcycle) you purchased, you need to keep your purchase contract to
show how much sales tax you paid. If you bought a vehicle in a state that does not have a sales
tax, such as Alaska, Delaware, Hawaii, Montana, New Hampshire, or Oregon, you can deduct
fees or taxes that are a per unit fee or are based on the vehicle’s sales price.

Tips

You must keep a daily record to accurately report your tips on your return. You can use Form
4070A, Employee's Daily Record of Tips, which is found in Publication 1244, Employee's Daily
Record of Tips and Report to Employer, to record your tips. For information on tips, see
Publication 531, Reporting Tip Income.

How Long To Keep Records

You must keep your records as long as they may be needed for the administration of any
provision of the Internal Revenue Code. Generally, this means you must keep records that
support items shown on your return until the period of limitations for that return runs out.

The period of limitations is the period of time in which you can amend your return to claim a
credit or refund or the IRS can assess additional tax. Table 3 contains the periods of limitations
that apply to income tax returns. Unless otherwise stated, the years refer to the period beginning
after the return was filed. Returns filed before the due date are treated as being filed on the due
date.

Table 3. Period of Limitations

THEN the
IF you...
period is...
1 Owe additional tax and
(2), (3), and (4) do not 3 years
apply to you
2 Do not report income that
you should and it is more
than 25% of the gross 6 years
income shown on your
return
3 File a fraudulent return No limit
4 Do not file a return No limit
5 File a claim for credit or
refund after you filed The later of 3 years or 2 years after tax was paid.
your return
6 File a claim for a loss
from 7 years
worthless securities
Property.   Keep records relating to property until the period of limitations expires for the year
in which you dispose of the property in a taxable disposition. You must keep these records to
figure your basis for computing gain or loss when you sell or otherwise dispose of the property.
  Generally, if you received property in a nontaxable exchange, your basis in that property is the
same as the basis of the property you gave up. You must keep the records on the old property, as
well as the new property, until the period of limitations expires for the year in which you dispose
of the new property in a taxable disposition.
Keeping records for nontax purposes.   When your records are no longer needed for tax
purposes, do not discard them until you check to see if they should be kept longer for other
purposes. Your insurance company or creditors may require you to keep certain records longer
than the IRS does.

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. By selecting the method that is best for you,
you will have quick and easy access to tax help.

Contacting your Taxpayer Advocate.   The Taxpayer Advocate Service (TAS) is an

independent organization within the IRS whose employees assist taxpayers who are experiencing
economic harm, who are seeking help in resolving tax problems that have not been resolved
through normal channels, or who believe that an IRS system or procedure is not working as it
should. Here are seven things every taxpayer should know about TAS:

 TAS is your voice at the IRS.

 Our service is free, confidential, and tailored to meet your needs.
 You may be eligible for TAS help if you have tried to resolve your tax problem through
normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't
working as it should.
 TAS helps taxpayers whose problems are causing financial difficulty or significant cost,
including the cost of professional representation. This includes businesses as well as
individuals.
 TAS employees know the IRS and how to navigate it. We will listen to your problem,
help you understand what needs to be done to resolve it, and stay with you every step of
the way until your problem is resolved.
 TAS has at least one local taxpayer advocate in every state, the District of Columbia, and
Puerto Rico. You can call your local advocate, whose number is in your phone book, in
Pub. 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at
www.irs.gov/advocate. You can also call our toll-free line at 1-877-777-4778 or
TTY/TDD 1-800-829-4059.
 You can learn about your rights and responsibilities as a taxpayer by visiting our online
tax toolkit at www.taxtoolkit.irs.gov.

Low Income Taxpayer Clinics (LITCs).   The Low Income Taxpayer Clinic program serves
individuals who have a problem with the IRS and whose income is below a certain level. LITCs
are independent from the IRS. Most LITCs can provide representation before the IRS or in court
on audits, tax collection disputes, and other issues for free or a small fee. If an individual's native
language is not English, some clinics can provide multilingual information about taxpayer rights
and responsibilities. For more information, see Publication 4134, Low Income Taxpayer Clinic
List. This publication is available at www.irs.gov, by calling 1-800-TAX-FORM (1-800-829-
3676), or at your local IRS office.
Free tax services.   To find out what services are available, get Publication 910, IRS Guide to
Free Tax Services. It contains lists of free tax information sources, including publications,
services, and free tax education and assistance programs. It also has an index of over 100
TeleTax topics (recorded tax information) you can listen to on your telephone.
  Accessible versions of IRS published products are available on request in a variety of
alternative formats for people with disabilities.
Free help with your return.   Free help in preparing your return is available nationwide from
IRS-trained volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to
help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to
assist taxpayers age 60 and older with their tax returns. Many VITA sites offer free electronic
filing and all volunteers will let you know about credits and deductions you may be entitled to
claim. To find the nearest VITA or TCE site, call 1-800-829-1040.
  As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the
nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at
www.aarp.org/money/taxaide.
  For more information on these programs, go to
www.irs.gov and enter keyword “VITA” in the upper right-hand corner.

Internet. You can access the IRS website at www.irs.gov 24 hours a day, 7 days a week to:

 E-file your return. Find out about commercial tax preparation and e-file services available
free to eligible taxpayers.
 Check the status of your 2009 refund. Go to
www.irs.gov and click on Where's My Refund. Wait at least 72 hours after the IRS
acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return.
If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed
electronically). Have your 2009 tax return available so you can provide your social
security number, your filing status, and the exact whole dollar amount of your refund.
 Download forms, instructions, and publications.
 Order IRS products online.
 Research your tax questions online.
 Search publications online by topic or keyword.
 Use the online Internal Revenue Code, Regulations, or other official guidance.
 View Internal Revenue Bulletins (IRBs) published in the last few years.
 Figure your withholding allowances using the withholding calculator online at
www.irs.gov/individuals.
 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT)
Assistant.
 Sign up to receive local and national tax news by email.
 Get information on starting and operating a small business.

Phone. Many services are available by phone.

 Ordering forms, instructions, and publications. Call 1-800-TAX FORM (1-800-829-

3676) to order current-year forms, instructions, and publications, and prior-year forms
and instructions. You should receive your order within 10 days.
  Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
 Solving problems. You can get face-to-face help solving tax problems every business day
in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request
adjustments to your account, or help you set up a payment plan. Call your local Taxpayer
Assistance Center for an appointment. To find the number, go to
www.irs.gov/localcontacts or look in the phone book under United States Government,
Internal Revenue Service.
 TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to
ask tax questions or to order forms and publications.
 TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various
tax topics.
 Refund information. To check the status of your 2009 refund, call 1-800-829-1954 during
business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days
a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return,
or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait
14 weeks (11 weeks if you filed electronically). Have your 2009 tax return available so
you can provide your social security number, your filing status, and the exact whole
dollar amount of your refund. Refunds are sent out weekly on Fridays. If you check the
status of your refund and are not given the date it will be issued, please wait until the next
week before checking back.
 Other refund information. To check the status of a prior year refund or amended return
refund, call 1-800-829-1954.

Evaluating the quality of our telephone services. To ensure IRS representatives give accurate,
courteous, and professional answers, we use several methods to evaluate the quality of our
telephone services. One method is for a second IRS representative to listen in on or record
random telephone calls. Another is to ask some callers to complete a short survey at the end of
the call.

Walk-in. Many products and services are available on a walk-in basis.

 Products. You can walk in to many post offices, libraries, and IRS offices to pick up
certain forms, instructions, and publications. 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 or photocopy from
reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue
Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for
research purposes.
 Services. You can walk in to your local Taxpayer Assistance Center every business day
for personal, face-to-face tax help. An employee can explain IRS letters, request
adjustments to your tax account, or help you set up a payment plan. If you need to resolve
a tax problem, have questions about how the tax law applies to your individual tax return,
 or you are 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. No appointment is necessary—just walk in. If you prefer, you
can call your local Center and leave a message requesting an appointment to resolve a tax
account issue. A representative will call you back within 2 business days to schedule an
in-person appointment at your convenience. If you have an ongoing, complex tax account
problem or a special need, such as a disability, an appointment can be requested. All
other issues will be handled without an appointment. To find the number of your local
office, go to
www.irs.gov/localcontacts or look in the phone book under United States Government,
Internal Revenue Service.

Mail. You can send your order for forms, instructions, and publications to the address below.
You should receive a response within 10 days after your request is received.

Internal Revenue Service

1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613

DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:

 Current-year forms, instructions, and publications.

 Prior-year forms, instructions, and publications.
 Tax Map: an electronic research tool and finding aid.
 Tax law frequently asked questions.
 Tax Topics from the IRS telephone response system.
 Internal Revenue Code—Title 26 of the U.S. Code.
 Fill-in, print, and save features for most tax forms.
 Internal Revenue Bulletins.
 Toll-free and email technical support.
 Two releases during the year.
– The first release will ship the beginning of January 2010.
– The final release will ship the beginning of March 2010.

Purchase the DVD from National Technical Information Service (NTIS) at

www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD
for $30 (plus a $6 handling fee).