7. 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. You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service - Your Voice at the IRS. You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. For more information, go to www.irs.gov/advocate. Taxpayer Advocacy Panel (TAP). The TAP listens to taxpayers, identifies taxpayer issues, and makes suggestions for improving IRS services and customer satisfaction. If you have suggestions for improvements, contact the TAP, toll free at 1-888-912-1227 or go to
www.improveirs.org. Low Income Taxpayer Clinics (LITCs). LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. It is available at www.irs.gov 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 a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 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 2007 refund. Click on Where's My Refund. Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know 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.
- 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 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.
- Ordering forms, instructions, and publications. Call 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 2007 refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Have your 2007 tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund.
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're 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, but 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. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
- Current-year forms, instructions, and publications.
- Prior-year forms, instructions, and publications.
- Bonus: Historical Tax Products DVD - Ships with the final release.
- Tax Map: an electronic research tool and finding aid.
- Tax law frequently asked questions.
- Tax Topics from the IRS telephone response system.
- Fill-in, print, and save features for most tax forms.
- Internal Revenue Bulletins.
- Toll-free and email technical support.
- The CD which is released twice during the year.
- The first release will ship the beginning of January 2008.
- The final release will ship the beginning of March 2008.
Purchase the CD/DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Price is subject to change.
CD for small businesses. Publication 3207, The Small Business Resource Guide CD for 2007, is a must for every small business owner or any taxpayer about to start a business. This year's CD includes:- Helpful information, such as how to prepare a business plan, find financing for your business, and much more.
- All the business tax forms, instructions, and publications needed to successfully manage a business.
- Tax law changes for 2007.
- Tax Map: an electronic research tool and finding aid.
- Web links to various government agencies, business associations, and IRS organizations.
- “Rate the Product” survey—your opportunity to suggest changes for future editions.
- A site map of the CD to help you navigate the pages of the CD with ease.
- An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes.
An updated version of this CD is available each year in early April. You can get a free copy by calling 1-800-829-3676 or by visiting www.irs.gov/smallbiz.
Appendices
There are sixteen appendices.
Appendices A-1 through A-6 show the lease inclusion amounts that you may need to report if you leased a car (other than a truck or van, or an electric car) for 30 days or more. The tables are numbered.
Appendices B-1 through B-5 show the lease inclusion amounts that you may need to report if you leased a truck or van.
Appendices C-1 through C-5 show the lease inclusion amounts that you may need to report if you leased an electric car before 2007.
If any of these apply to you, use the appendix for the year you first leased the car. (See chapter 4.)
Appendix A-1. Inclusion Amounts for Cars First Leased in 1998 through 2002
| Tax Year of Lease 1 | ||||||
|---|---|---|---|---|---|---|
| Fair Market Value | For Lease Term Beginning in 1998 | For Lease Term Beginning in 1999 | For Lease Term Beginning in 2000 | For Lease Term Beginning in 2001 | For Lease Term Beginning in 2002 | |
| Over | Not Over | 5th and Later | 5th and Later | 5th and Later | 5th and Later | 5th and Later |
| $15,500 | $15,800 | $0 | $6 | $12 | $11 | $6 |
| 15,800 | 16,100 | 14 | 14 | 23 | 22 | 13 |
| 16,100 | 16,400 | 25 | 23 | 34 | 33 | 19 |
| 16,400 | 16,700 | 36 | 32 | 45 | 44 | 26 |
| 16,700 | 17,000 | 47 | 41 | 57 | 56 | 31 |
| 17,000 | 17,500 | 62 | 53 | 72 | 70 | 40 |
| 17,500 | 18,000 | 80 | 68 | 91 | 89 | 50 |
| 18,000 | 18,500 | 99 | 82 | 109 | 107 | 61 |
| 18,500 | 19,000 | 117 | 96 | 128 | 125 | 72 |
| 19,000 | 19,500 | 136 | 111 | 147 | 143 | 82 |
| 19,500 | 20,000 | 154 | 126 | 166 | 162 | 93 |
| 20,000 | 20,500 | 173 | 140 | 185 | 181 | 103 |
| 20,500 | 21,000 | 191 | 155 | 204 | 199 | 114 |
| 21,000 | 21,500 | 209 | 169 | 222 | 217 | 123 |
| 21,500 | 22,000 | 228 | 183 | 241 | 236 | 134 |
| 22,000 | 23,000 | 255 | 206 | 269 | 263 | 150 |
| 23,000 | 24,000 | 292 | 235 | 306 | 300 | 171 |
| 24,000 | 25,000 | 329 | 264 | 345 | 337 | 192 |
| 25,000 | 26,000 | 366 | 293 | 381 | 373 | 213 |
| 26,000 | 27,000 | 403 | 322 | 419 | 410 | 234 |
| 27,000 | 28,000 | 439 | 351 | 457 | 447 | 255 |
| 28,000 | 29,000 | 477 | 380 | 494 | 484 | 276 |
| 29,000 | 30,000 | 513 | 410 | 532 | 520 | 296 |
| 30,000 | 31,000 | 550 | 439 | 570 | 557 | 318 |
| 31,000 | 32,000 | 587 | 468 | 607 | 594 | 338 |
| 32,000 | 33,000 | 624 | 497 | 645 | 631 | 360 |
| 33,000 | 34,000 | 661 | 527 | 683 | 667 | 381 |
| 34,000 | 35,000 | 697 | 556 | 720 | 705 | 402 |
| 35,000 | 36,000 | 735 | 585 | 757 | 741 | 422 |
| 36,000 | 37,000 | 771 | 614 | 795 | 778 | 443 |
| 37,000 | 38,000 | 808 | 643 | 833 | 815 | 464 |
| 38,000 | 39,000 | 845 | 672 | 870 | 851 | 485 |
| 39,000 | 40,000 | 882 | 702 | 908 | 888 | 506 |
| 40,000 | 41,000 | 919 | 731 | 946 | 925 | 527 |
| 41,000 | 42,000 | 955 | 760 | 983 | 962 | 549 |
| 42,000 | 43,000 | 992 | 789 | 1,021 | 998 | 570 |
| 43,000 | 44,000 | 1,028 | 819 | 1,058 | 1,036 | 590 |
| 44,000 | 45,000 | 1,066 | 848 | 1,095 | 1,072 | 611 |
| 45,000 | 46,000 | 1,102 | 877 | 1,133 | 1,108 | 632 |
| 46,000 | 47,000 | 1,140 | 906 | 1,171 | 1,145 | 653 |
| 47,000 | 48,000 | 1,176 | 935 | 1,208 | 1,183 | 674 |
| 48,000 | 49,000 | 1,213 | 964 | 1,246 | 1,219 | 695 |
| 49,000 | 50,000 | 1,250 | 993 | 1,284 | 1,256 | 717 |
| 50,000 | 51,000 | 1,286 | 1,023 | 1,321 | 1,293 | 737 |
| 51,000 | 52,000 | 1,324 | 1,052 | 1,359 | 1,330 | 758 |
| 52,000 | 53,000 | 1,360 | 1,081 | 1,396 | 1,366 | 779 |
| 53,000 | 54,000 | 1,398 | 1,110 | 1,433 | 1,403 | 800 |
| 54,000 | 55,000 | 1,434 | 1,140 | 1,471 | 1,439 | 821 |
| 55,000 | 56,000 | 1,471 | 1,169 | 1,508 | 1,476 | 842 |
| 56,000 | 57,000 | 1,508 | 1,198 | 1,546 | 1,514 | 863 |
| 57,000 | 58,000 | 1,544 | 1,227 | 1,584 | 1,550 | 883 |
| 58,000 | 59,000 | 1,582 | 1,256 | 1,621 | 1,586 | 905 |
| 59,000 | 60,000 | 1,619 | 1,285 | 1,659 | 1,624 | 925 |
| 60,000 | 62,000 | 1,674 | 1,329 | 1,715 | 1,678 | 957 |
| 62,000 | 64,000 | 1,747 | 1,387 | 1,790 | 1,752 | 999 |
| 64,000 | 66,000 | 1,821 | 1,446 | 1,865 | 1,825 | 1,041 |
| 66,000 | 68,000 | 1,894 | 1,504 | 1,941 | 1,900 | 1,083 |
| 68,000 | 70,000 | 1,968 | 1,563 | 2,016 | 1,972 | 1,125 |
| 70,000 | 72,000 | 2,042 | 1,621 | 2,092 | 2,047 | 1,166 |
| 72,000 | 74,000 | 2,115 | 1,679 | 2,166 | 2,120 | 1,208 |
| 74,000 | 76,000 2 | 2,189 | 1,738 | 2,241 | 2,193 | 1,250 |
| 1 For the last tax year of the lease, use the dollar amount for the preceding year. |
| 2 If the fair market value of the car is more than $76,000 or less than $15,501, see the document listed for the first year of the lease. For 1998, Revenue Procedure 98-30 (1998-1 CB 930) For 1999, Revenue Procedure 99-14 (1999-5 IRB 56) For 2000, Revenue Procedure 2000-18 (2000-9 IRB 274) For 2001, Revenue Procedure 2001-19 (2001-9 IRB 732) For 2002, Revenue Procedure 2002-14 (2002-5 IRB 450) If you leased an electric car, use Appendix B. |
Appendix A-2. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2003
| Fair Market Value | Tax Year of Lease 1 | |||||
|---|---|---|---|---|---|---|
| Over | Not Over | 1st | 2nd | 3rd | 4th | 5th and Later |
| $18,000 | $18,500 | $10 | $22 | $33 | $40 | $45 |
| 18,500 | 19,000 | 12 | 26 | 39 | 46 | 53 |
| 19,000 | 19,500 | 14 | 30 | 44 | 53 | 61 |
| 19,500 | 20,000 | 15 | 34 | 50 | 59 | 69 |
| 20,000 | 20,500 | 17 | 37 | 56 | 66 | 77 |
| 20,500 | 21,000 | 19 | 41 | 61 | 73 | 85 |
| 21,000 | 21,500 | 21 | 45 | 66 | 80 | 92 |
| 21,500 | 22,000 | 22 | 49 | 72 | 87 | 100 |
| 22,000 | 23,000 | 25 | 54 | 81 | 97 | 111 |
| 23,000 | 24,000 | 28 | 62 | 92 | 110 | 127 |
| 24,000 | 25,000 | 32 | 70 | 103 | 123 | 143 |
| 25,000 | 26,000 | 35 | 77 | 115 | 137 | 158 |
| 26,000 | 27,000 | 39 | 85 | 125 | 151 | 174 |
| 27,000 | 28,000 | 42 | 92 | 137 | 165 | 189 |
| 28,000 | 29,000 | 46 | 100 | 148 | 178 | 204 |
| 29,000 | 30,000 | 49 | 108 | 159 | 191 | 221 |
| 30,000 | 31,000 | 52 | 115 | 171 | 205 | 236 |
| 31,000 | 32,000 | 56 | 123 | 182 | 218 | 251 |
| 32,000 | 33,000 | 59 | 130 | 194 | 231 | 267 |
| 33,000 | 34,000 | 63 | 138 | 204 | 245 | 283 |
| 34,000 | 35,000 | 66 | 146 | 215 | 259 | 298 |
| 35,000 | 36,000 | 70 | 153 | 227 | 272 | 314 |
| 36,000 | 37,000 | 73 | 161 | 238 | 285 | 330 |
| 37,000 | 38,000 | 77 | 168 | 249 | 299 | 346 |
| 38,000 | 39,000 | 80 | 176 | 260 | 313 | 361 |
| 39,000 | 40,000 | 83 | 184 | 272 | 326 | 376 |
| 40,000 | 41,000 | 87 | 191 | 283 | 340 | 391 |
| 41,000 | 42,000 | 90 | 199 | 294 | 353 | 407 |
| 42,000 | 43,000 | 94 | 206 | 306 | 366 | 423 |
| 43,000 | 44,000 | 97 | 214 | 317 | 380 | 438 |
| 44,000 | 45,000 | 101 | 221 | 328 | 394 | 454 |
| 45,000 | 46,000 | 104 | 229 | 339 | 407 | 470 |
| 46,000 | 47,000 | 108 | 236 | 351 | 420 | 486 |
| 47,000 | 48,000 | 111 | 244 | 362 | 434 | 501 |
| 48,000 | 49,000 | 115 | 251 | 374 | 447 | 516 |
| 49,000 | 50,000 | 118 | 259 | 385 | 460 | 532 |
| 50,000 | 51,000 | 121 | 267 | 396 | 474 | 548 |
| 51,000 | 52,000 | 125 | 274 | 407 | 488 | 563 |
| 52,000 | 53,000 | 128 | 282 | 418 | 502 | 578 |
| 53,000 | 54,000 | 132 | 289 | 430 | 515 | 594 |
| 54,000 | 55,000 | 135 | 297 | 441 | 528 | 610 |
| 55,000 | 56,000 | 139 | 304 | 452 | 542 | 626 |
| 56,000 | 57,000 | 142 | 312 | 463 | 556 | 641 |
| 57,000 | 58,000 | 146 | 320 | 474 | 569 | 656 |
| 58,000 | 59,000 | 149 | 327 | 486 | 582 | 672 |
| 59,000 | 60,000 | 152 | 335 | 497 | 596 | 688 |
| 60,000 | 62,000 | 158 | 346 | 514 | 616 | 711 |
| 62,000 | 64,000 | 165 | 361 | 537 | 642 | 743 |
| 64,000 | 66,000 | 171 | 377 | 559 | 670 | 773 |
| 66,000 | 68,000 | 178 | 392 | 581 | 697 | 805 |
| 68,000 | 70,000 | 185 | 407 | 604 | 724 | 835 |
| 70,000 | 72,000 | 192 | 422 | 626 | 751 | 867 |
| 72,000 | 74,000 | 199 | 437 | 649 | 778 | 898 |
| 74,000 | 76,000 | 206 | 452 | 672 | 804 | 930 |
| 76,000 | 78,000 | 213 | 467 | 694 | 832 | 960 |
| 78,000 | 80,000 | 220 | 483 | 716 | 859 | 991 |
| 80,000 | 85,000 | 232 | 509 | 756 | 906 | 1,046 |
| 85,000 | 90,000 | 249 | 547 | 812 | 973 | 1,124 |
| 90,000 | 95,000 | 266 | 585 | 868 | 1,041 | 1,202 |
| 95,000 | 100,000 2 | 284 | 623 | 924 | 1,108 | 1,280 |
| 1 For the tax year of the lease, use the dollar amount for the preceding year. |
| 2 If the fair market value of the lease is more than $100,000, see Revenue Procedure 2003-75 (2003-45 IRB 1018). |
Appendix A-3. Inclusion Amounts for Cars (Other Than Trucks, Vans, or Electric Cars) First Leased in 2004
| Fair Market Value | Tax Year of Lease 1 | |||||
|---|---|---|---|---|---|---|
| Over | Not Over | 1st | 2nd | 3rd | 4th | 5th and Later |
| $17,500 | $18,000 | $11 | $23 | $33 | $42 | $48 |
| 18,000 | 18,500 | 13 | 26 | 40 | 49 | 56 |
| 18,500 | 19,000 | 14 | 31 | 46 | 55 | 65 |
| 19,000 | 19,500 | 16 | 35 | 51 | 63 | 73 |
| 19,500 | 20,000 | 18 | 39 | 57 | 70 | 81 |
| 20,000 | 20,500 | 20 | 43 | 63 | 77 | 89 |
| 20,500 | 21,000 | 22 | 47 | 69 | 84 | 97 |
| 21,000 | 21,500 | 23 | 51 | 75 | 91 | 106 |
| 21,500 | 22,000 | 25 | 55 | 81 | 98 | 114 |
| 22,000 | 23,000 | 28 | 61 | 90 | 109 | 126 |
| 23,000 | 24,000 | 32 | 69 | 1 | ||