2002 Tax Help Archives  
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General Procedural Questions

This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

I just received my tax package in the mail. Why are there so many forms and schedules in it?

We print several packages that include different forms and schedules that may be filed with Form 1040 (PDF). We mail you the package that includes the items you may need based on what you filed last year. We use packages instead of mailing forms and schedules separately as a cost-saving measure for us and a convenience for you.

References:

  • Form 1040 (PDF), U.S. Individual Income Tax Return

Do I have to file all the forms and schedules that are in my tax package?

No. Complete and attach to your return only the forms and schedules you need to report your income, deductions, and credits.

1.3 IRS Procedures: Amended Returns & Form 1040X
What form do I use to correct my tax return that I have already filed?

The form needed to correct previously filed Forms 1040, 1040A, 1040EZ, as well as individual income tax returns submitted through TeleFile or e-file, is Form 1040X (PDF), Amended U.S. Individual Income Tax Return.

References:

Where can the forms be found to file an amended return?

Form 1040X (PDF), Amended U.S. Individual Income Tax Return, and instructions may be ordered by calling 800-829-3676, or visit the Forms & Pubs section of our web site.

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1.6 IRS Procedures: Copies & Transcripts
What form do I need to get a copy of a previous year's federal tax return that I filed?

If you need an exact copy of a previously filed and processed Federal return, you must file Form 4506 (PDF), Request for Copy or Transcript of Tax Form. There is a $23.00 fee for copies of your previously filed tax forms and all attachments (including Form(s) W-2) for each tax period requested. You should allow 60 calendar days for a response. There is no charge for tax return transcripts or Forms W-2 information.

References:

  • Form 4506 (PDF), Request for Copy or Transcript of Tax Form

Can I get copies of my prior year Forms W-2 from the IRS?

The quickest way to obtain a copy of a prior year Form W-2 (PDF) is through your employer. However, you may also file Form 4506 (PDF), Request for Copy or Transcript of Tax Form. There is no charge for Form W-2 information, but there is a $23.00 fee for copies of your previously filed tax forms and all attachments (including Form(s) W-2) for each tax period requested and you should allow 60 calendar days for a response.

A "tax return transcript" is available only for returns in the 1040 series (Forms 1040, 1040A, 1040EZ, etc.). It shows line items from the original return. In most cases, a transcript will meet the requirement for lending institutions for the purpose of applying for student loans, etc. It takes about 10 workdays after the IRS receives your request to get a transcript.

If you need a "statement" of your tax account showing changes that you or the IRS made to the original return, you should request "tax account information." Tax account information shows payments and later tax adjustments. You can request account information by calling 1-800-829-0922, by visiting an IRS walk-in office, or by writing to the service center where you filed your return.

References:

  • Form 4506 (PDF), Request for Copy or Transcript of Tax Form
  • Tax Topic 156, Copy of your return - how to get one

1.7 IRS Procedures: Extensions
What form do I fill out to request an extension to file my individual income tax return?

The form to file for an extension of time to time to file your Forms 1040, 1040A, or 1040EZ, is Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. You must file Form 4868 by the due date of the return. The automatic extension is a four-month extension.

An extension of time to file is not an extension of time to pay. You must make an accurate estimate of your tax and send any necessary payment with your Form 4868. If you find you cannot pay the full amount due with Form 4868, you can still get the extension. You will owe interest on the unpaid amount.

You will be billed for a late payment penalty (which equals one-half of one percent of the unpaid tax for each month from the original due date of payment), unless at least 90 percent of the actual tax liability was paid prior to the original due date of the return through withholding on wages, estimated tax payments, or any payment accompanying the Form 4868. However, you will not have to pay the penalty if you can show reasonable cause for the failure to pay.

If you qualify for the automatic four month extension and you later find that you are not able to file within the four month extension period, you may be able to get 2 more months to file, for a total of 6 months. To apply for an additional extension either write a letter to the IRS or file Form 2688 (PDF), Application for Additional Extension of Time To File U.S. Individual Income Tax Return. You should ask for the extension early so that, if it is not approved, you still will be able to file on time. Refer to Publication 17 (PDF), Your Federal Income Tax, for additional information on filing extensions for your individual tax returns.

References:

  • Publication 17 (PDF), Your Federal Income Tax
  • Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
  • Form 2688 (PDF), Application for Additional Extension of Time To File U.S. Individual Income Tax Return

1.8 IRS Procedures: Forms & Publications
How can I get forms and publications?

  • download them electronically at Forms & Pubs
  • call 800-TAX-FORM (1-800-829-3676) 24 hours a day, 7 days a week
  • order by mail using the order blank in the tax package you receive in the mail
  • certain forms and publications are available by fax at (703) 368-9694
  • or pick them up at most local IRS offices, participating libraries, or post office.

How do I obtain forms (including prior year) and publications not available on your site?

By phone: Call 1-800-829-3676 (available 24 hours a day, 7 days a week).

Are copies of tax forms available at local libraries?

If you need tax forms or would like instructions for completing your federal income tax return, your local library may have just what you need. For further information, refer to Tax Topic 105, Public Libraries - Tax Information Tapes and Reproducible Tax Forms.

References:

  • Tax Topic 105, Public Libraries - Tax Information Tapes and Reproducible Tax Forms

Is there an Offer and Compromise form available? How can I get one?

The Offer and Compromise form you must complete is Form 656 (PDF), Offer in Compromise.

You can get this form by calling 1-800-829-3676 or you may download it at Forms & Pubs off our internet site.

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Are the forms that can be downloaded from this web site approved for use?

Yes, all IRS forms are available for download at Forms & Pubs on our website. All are approved for use.

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Can I use computer-generated tax forms instead of the IRS forms?

IRS provides for the approval and acceptance of computer-prepared and computer-generated tax forms that are filed by individual taxpayers and tax practitioners, in place of many of the official IRS printed forms. For additional information, refer to Tax Topic 253, Substitute Tax Forms.

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Where can I find previous years' tax forms?

You can download the tax years 1992 through the current year on this web site at Forms & Pubs. You can also order tax forms by calling 800-829-3676.

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After you download a tax form, how do you open the file to read it?

Refer to our Frequently Asked Downloading and Printing Questions.

To view/print a PDF file from the Web, download the file to your hard drive or diskette, launch the Acrobat Reader (an icon will be created during the setup process) and open the file you just saved. If you need help getting around the IRS web site or assistance retrieving files and forms, we can give you a hand. Just dial 1-800-876-1715 or if outside the US and Canada dial (309) 229-7111 or send a message to the IRS Web Site Help Desk e-mail address at helpdesk@speedymail.com. We can be pretty busy at times.

References:

I am having trouble downloading forms and publications from your web site. What can I do?

First make sure that you have the latest version of Adobe Acrobat Reader software. Adobe Acrobat Reader software is needed to view and print PDF files (the preferred format for viewing or printing IRS forms, instructions, and publications).

Adobe Acrobat Reader is available free-of-charge from hundreds of sites on the Web, including the IRS web site. However, the best way to get the free software is from Adobe. Their site offers two versions of the Reader, versions for most platforms (Macintosh, all Windows versions, etc.), and they even offer the user his/her language preference.

Adobe provides comprehensive instructions for downloading the software.

To view or print a PDF file from the Web, download the file to your hard drive or diskette, launch the Acrobat Reader (an icon will be created during the setup process) and open the file you just saved. The document will appear on your monitor and you can print from there. Some web browsers will launch the reader automatically when you download a PDF file.

Also see Frequently Asked Downloading and Printing Questions on our website.

References:

My modem will not download your forms, what can I do?

You can call the IRS at 1-800-TAX-FORM or 1-800-829-3676 and place an order for forms or publications. These numbers are available 24 hours a day, 7 days a week. For more information refer to Tax Topic 155, Forms/Publications - How to Order.

If you have a fax modem and fax software, refer to Fax On Demand on this site for information about getting the forms you need by fax.

For information on how to order forms and publications, refer to Tax Topic 155. The information below may also be helpful:

The IRS web sitehelp desk at 1- 800- 876-1715 (or if outside the US and Canada dial (309) 229-7111) or the IRS Web Site Help Desk e-mail address at helpdesk@speedymail.com offer technical assistance for transmission problems (not tax help).

Federal Tax Forms CD-ROM contains hundreds of tax forms, instructions and TIPS (Taxpayer Information Publications) for current and prior years back to the 1997 tax year. It runs on Windows 95/98/4.0 and Macintosh 7.0 or later platforms. You may purchase the CD-ROM from the National Technical Information Service (NTIS) at Order 2002 Tax Products CD-ROM.

References:

I would like to know if I could get Publication 78 online?

The entire contents of this publication are now listed on IRS's web site. The listing is accessible through the Tax Information for You and Tax Information for Business sections, or you may go directly to the electronic version of Publication 78, Cumulative List of Organizations.

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I am looking for a Form I-9. Is it available online?

No. Form I-9 is available from the Immigration and Naturalization Service, or call 800-870-3676.

References:

I need a list of all the IRS forms, instructions, and publications.

Please refer to Publication 910 (PDF), Guide to Free Tax Services , for a listing of forms and publications available. They are also available at Forms & Pubs.

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1.9 IRS Procedures: Injured & Innocent Spouse
Is there a form for receiving the no-fault spouse's portion on a joint return when one spouse owes child support?

Yes, Form 8379 (PDF), Injured Spouse Claim and Allocation, is the application to request your portion of a joint refund.

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1.16 IRS Procedures: W-4 - Allowances, Excess FICA, Students, Withholding
We had too much social security tax taken out this year. What form do we need to fill out to request some of these monies back?

Credit for excess social security withheld is claimed on page 2 of Form 1040, U.S. Individual Income Tax Return. Refer to Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld in Chapter 38 of Publication 17 (PDF), Your Federal Income Tax.

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2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions
What is the tax form number for the custodial parent to sign that allows the noncustodial parent to use the child as a dependent?

The custodial parent should use Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents, or a similar statement, to make the written declaration to release the exemption to the noncustodial parent. The noncustodial parent must attach the form or statement to his or her tax return. Please be aware that if the custodial parent relinquishes the exemption, that parent also relinquishes eligibility for the Child Tax Credit.

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4.3 Interest, Dividents, Other Types of Income: 1099-MISC, Independent Contractors, and Self-employed
I received a Form 1099-MISC with an amount in box 7, (nonemployee compensation). What forms and schedules should be used to report income earned as an independent contractor?

Independent contractors report their income on Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship), or you may qualify to use Form 1040, Schedule C-EZ (PDF), Net Profit from Business (Sole Proprietorship). You should also be aware of Form 1040, Schedule SE (PDF), Self-Employment Tax, which must be filed if net earnings from self-employment are $400 or more. This form is used to figure your social security and Medicare tax which is based on your net self-employment income. You may also need to file Form 2210, Underpayment of Estimated Tax by Individuals, Estate & Trust, if you do not make estimate tax payments.

References:

What, if any, quarterly forms must I file to report income as an independent contractor?

There are no quarterly income reporting requirements for Federal income tax purposes. However, because you will have no withholding taken from your income, you may need to make quarterly estimated tax payments. You use Form 1040ES (PDF), Estimated Tax for Individuals.

You need to be aware that there may be state and local requirements for estimated tax payments. You can start looking for information at How to Contact Us. You may want to go to your state's individual Web site for additional information. To access the state you need go to our Alphabetical State Index.

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6.3 Social Security Income: Regular & Disability Benefits
I am looking for the form you would use to find out how many quarters you've put in, and what your Social Security amounts would be and the varying ages of retirement, but I don't know the name. Can you help?

You need to contact the Social Security Administration at 800-772-1213 or check the Social Security Administration web site, at www.ssa.gov. They can give you the number of the form, tell you how to get the form, and answer your other questions concerning social security.

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7.4 Child Care Credit/Other Credits: Hope & Life Time Learning Educational Credits
How can I get a Form 8863?

You can download this form and the instructions from the Forms & Pubs section of our web site. You may also call 1-800-829-3676.

References:

9.3 Estimated Tax: Individuals
What form will I use to make estimated payments?

Use Form 1040ES (PDF), Estimated Tax for Individuals, to estimate your tax liability. Four payment vouchers are included in the 1040ES package that are used to send your payment to the Internal Revenue Service

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10.1 Captial Gains, Losses/Sale of Home: Property (Basis, Sale of Home, etc.)
I sold my principal residence this year. What form do I need to file?

If you meet the ownership and use tests, you will generally only need to report the sale of your home if your gain is more than $250,000 ($500,000 if married filing a joint return). This means that during the 5-year period ending on the date of the sale, you must have:

  • Owned the home for at least 2 years (the ownership test), and
  • Lived in the home as your main home for at least 2 years (the use test). If you owned and lived in the property as your main home for less than 2 years, you may still be able to claim an exclusion in some cases. The maximum amount you can exclude will be reduced. If you are required to report a gain, it is reported on Form 1040, Schedule D (PDF), Capital Gains and Losses.

For additional information on selling your home, refer to Publication 523 (PDF), Selling Your Home.

References:

10.2 Captial Gains, Losses/Sale of Home: Stocks (Options, Splits, Traders)
Is there any publication that explains the proper way to file a Schedule C as a day trader?

Publication 550 (PDF), Investment Income and Expenses, which is specific to traders, includes a section titled Special Rules for Traders in Securities.

Internal Revenue Code section 475(f) and Revenue Procedure 99-17 apply only to traders who elect to use mark-to-market method of Accounting.

References:

  • Publication 550 (PDF), Investment Income and Expenses
  • Publication 535 (PDF), Business Expenses
  • Form 3115 (PDF), Application for Change in Accounting Method
  • Internal Revenue Code section 475(f)
  • Revenue Procedure 99-17

I am a stock day trader. I understand I have the option of electing the mark-to-market method of accounting which would preclude the application of the wash sale rule. What forms and publications do I need?

If your trading activity is a business, your trading expenses would be reported on Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship) instead of Form 1040, Schedule A (PDF), Itemized Deductions. Your gains or losses, however, would be reported on Form 1040, Schedule D (PDF), Capital Gains and Losses, unless you file an election to change your method of accounting to the mark-to-market method of accounting.

See Publication 550 (PDF), Investment Income and Expenses (p. 63) for guidance on how to make the mark-to-market election. You need Form 3115 (PDF), Application for Change in Accounting Method. The mark-to-market method of accounting cannot be revoked without the consent of the Secretary.

If you qualify and elect to change to the mark-to-market method of accounting, you would report your gains or losses on Part II of Form 4797 (PDF), Sales of Business Property.

References:

  • Publication 550 (PDF), Investment Income and Expenses
  • Publication 535 (PDF), Business Expenses
  • Form 3115 (PDF), Application for Change in Accounting Method
  • Form 4797 (PDF), Sales of Business Property
  • Procedure 99-17
  • Revenue Procedure 99-49

11.4 Sale or Trade of Business, Depreciation, Rentals: Sales, Trades, Exchanges
What form(s) do we need to fill out to report the sale of rental property?

The gain or loss on the sale of rental property is reported on Form 4797 (PDF), Sale of Business Property. Form 1040, Schedule D (PDF), Capital Gains and Losses, is often used in conjunction with Form 4797. For further information, refer to Publication 544 (PDF), Sale on Other Disposition of Assets,Publication 550 (PDF), Investment Income and Expense, the Instructions to Form 4797 (PDF), Sale of Business Property, and the Instructions to Form 1040, Schedule D, Capital Gain and Losses.

References:

How do I file the gain on an installment sale of business property in each year? What form do I use?

Use Form 6252 (PDF), Installment Sale Income, to figure your installment sale income each year. This form does not account for taxable interest income from the sale that needs to be reported each year by the seller, usually on Form 1040, Schedule B (PDF), Interest and Ordinary Dividends.

You may also need Form 1040, Schedule D (PDF), Capital Gains and Losses, and Form 4797 (PDF), Sales of Business Property. For additional information including forms and instructions, refer to Publication 537 (PDF), Installment Sales

References:

What forms do we file to report a loss on the sale of a rental property?

The gain or loss on the sale of rental property is reported on Form 4797 (PDF), Sale of Business Property.

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12.1 Small Business/Self-Employed/Other Business: Entities: Sole Proprietor, Partnership, Limited Liability Company/Partnership (LLC/LLP), Corporation, Subchapter S Corporation
As a Domestic LLC (limited liability company), what forms do I use to file a return?

The form you use will depend on what kind of entity your business is for Federal tax purposes. Following are some general guidelines and the forms which go with each entity:

  • If your business has only one owner, it will automatically be considered to be a sole proprietorship (referred to as an entity to be disregarded as separate from its owner) unless an election is made to be treated as a corporation. A sole proprietorship files Form 1040 (PDF), U.S. Individual Income Tax Return and will include Form 1040, Schedule C (PDF), Profit or Loss from Business. If an election is made to be treated as a corporation, Form 1120 (PDF), U.S. Corporation Income Tax Return, is filed.
  • If your business has two or more owners, it will automatically be considered to be a partnership unless an election is made to be treated as a corporation. A partnership files Form 1065 (PDF), U.S. Partnership Return of Income. If an election is made to be treated as a corporation, Form 1120 (PDF), U.S. Corporation Income Tax Return, is filed. The election referred to is made by filing Form 8832 (PDF), Entity Classification Election.

References:

12.2 Small Business/Self-Employed/Other Business: Form 1099-MISC & Independent Contractors
What forms and schedules should be used to report income earned as an independent contractor?

Independent contractor report their income on Form 1040, Schedule C (PDF), Profit or Loss from Business, or they may qualify to use Form 1040, Schedule C-EZ (PDF), Net Profit from Business. Independent contractors should also be aware of Form 1040, Schedule SE (PDF), Self-Employment Tax. This form is used to figure social security and Medicare tax which is based on self-employment income. Also, see Form 1040ES (PDF) Estimated Tax For Individuals, as you may need to make quarterly estimated tax payments.

References:

What, if any, quarterly forms must I file to report income as an independent contractor?

There are no quarterly income reporting requirements for Federal income tax purposes. However, because you will have no Federal Income Tax withheld from your income, you may need to make quarterly estimated tax payments. You use Form 1040ES (PDF), Estimated Tax for Individuals, for this purpose.

You may be subject to a penalty for underpaying your estimated tax installments. For more information refer to Publication 505 (PDF), Tax Withholding and Estimated Tax. You need to be aware that there may also be state and local quarterly reporting requirements. You can start looking for information at How to Contact Us. You may want to go to your state's individual web site for additional information. To access the state you need to direct your question to, please go to our Alphabetical State Index.

References:

12.3 Small Business/Self-Employed/Other Business: Form W-2, FICA, Medicare, Tips, Employee Benefits
What publications are available that would explain the taxation policy for Flexible Spending Arrangements (FSAs)?

There is limited information about cafeteria plans in Publication 535 (PDF), Business Expenses.

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12.6 Small Business/Self-Employed/Other Business: Forms 941, 940, Employment Taxes
If you do not have any employees, do you have to file an Employer's Quarterly Federal Tax Return Form 941?

Seasonal employers are not required to file for quarters when they regularly have no tax liability because they have paid no wages. To alert the IRS that you will not have to file a return for one or more quarters during the year, check the seasonal employer box above line 1 on Form 941. The IRS will mail two Forms 941 to you once a year after March 1. The preprinted name and address information will not include the date the quarter ended. You must enter the date the quarter ended when you file the return. The IRS generally will not inquire about unfiled returns if at least one return showing tax due is filed each year. However, you must check the seasonal employer box on each quarterly return you file. Otherwise, the IRS will expect a return to be filed for each quarter.

For any employer,who no longer has employees, a final return should be filed for the last quarter during which you had employees.

References:

All of the Forms 941 that I can find ask for the number of employees on record as of March 12th. Is there a similar form for the second quarter?

The Form 941 is the same for all 4 quarters. Only on the January-March calendar quarter Form 941 should you enter the number of employees on your payroll during the pay period that includes March 12. You do not need to answer this question on the Forms 941 for the other 3 quarters.

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12.9 Small Business/Self-Employed/Other Business: Starting or Ending a Business
What forms do you use when you have a small business?

The annual income tax forms that you would use to report you business activity to the IRS would depend on the type of entity you operate your business under.

  • Sole Proprietorships use Form 1040, Schedule C (PDF), Profit and Loss from Business (Sole Proprietorship) or Form 1040, Schedule C-EZ (PDF), Net Profit from Business and Form 1040, Schedule SE (PDF), Self-employment Tax.
  • Partnerships use Form 1065 (PDF), U.S. Partnership Return of Income and Schedule K-1.
  • Corporations use Form 1120 (PDF), U.S. Corporation Income Tax Return.
  • S Corporations use Form 1120S (PDF), U.S. Income Tax Return for an S Corporation.
  • Limited Liability Companies use one of the choices above according to their structure. If you hired employees to work in your business, if you are liable for excise tax, or heavy highway vehicle use tax, other forms and publications would come into play.

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What deductions can I take on my partnership or S Corporation return

In general, ordinary and necessary business expenses are deductible on business return. However, there are some items that partnership and S Corporation do not deduct at the business entity level but rather at the partner or shareholder level. These are referred to as separately stated items. For a more complete explanation of business in general, see Publication 535 (PDF) , Business Expenses Publication 541 (PDF), Partnerships, and Instructions for Form 1120S.

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What do I need to do to become a Corporation?

Corporation are formed at the state level first. For additional information on requirements at the federal level, please seePublication 542 (PDF), on Corporation.

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Where is a loss reported on my return and how much can I deduct?

The place where your loss is reported depends on how much is deductible, the type of loss, and the type of return you are filing. If your business deductions are more than your business income for the year, you may have a Net Operating Loss (NOL). You can use an NOL by deducting it from your income in another year or years. Partnerships and S Corporations generally cannot use an NOL. But partners or shareholders can use their separate shares of the partnership's of S Corporation's business deductions to their individual NOLs. For additional help, see Publication 541 (PDF), Partnership, Publication 542 (PDF), Corporation, Publication 925 (PDF), Passive Activities and At-Risk Rules, and Publication 536 (PDF), Net Operating Losses (NOLs) for individuals, Estates, and Trusts.

If you have a Capital Loss, it is generally from the sale or loss of investment property, a business, or a capital asset used in a business. Publication 544 (PDF), on Sales and Other Disposition of Assets, will provide additional information on this subject.

Special Situations

S Corporations

In general, if an S corporation purchases a C Corporation at the end of the year and the C Corporation has a loss, the S Corporation does not get to claim the C Corporation loss. A C Corporation is a taxable entity in itself and gains and losses do not flow through to the shareholders.

S Corporation shareholder who hold stock at any time during the year may claim their proportionate share of corporate losses on their individual tax returns subject to certain limits. For more information about the limitations, see the instruction for Instructions for Form 1120S, Schedule K-1.

Partnerships

In general, a partner loss is allocated base on his/her percentage of ownership of the year. This percentage is referred to as the partner's distributive share. The partners' distributive share of items is reported to the partner on Schedule K-1 (Form 1065). A partner's distributive share of partnership loss is allowed only to the extent of the adjusted basis of the partner's partnership interest. A loss that is more than the partner's adjusted basis is not deductible. For additional deductibility of partnership losses, see Publication 541 (PDF), Partnership, and Publication 925 (PDF), Passive Activities and At-Risk Rules

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13.7 Aliens and U.S. Citizens Living Abroad: U.S. Citizens Overseas
I live in a foreign country. Where can I find local tax assistance and forms?

The IRS has a full-time permanent staff in 8 U.S. Embassies. These offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills. For more information about these offices, please refer to http://www.irs.gov under "Contact My Local Office."

14.5 Electronic Filing and Tele-File: TeleFile
Where can I get a TeleFile form?

If you file a paper tax return for the current year and qualify to TeleFile, the IRS should send you a TeleFile package in the mail by January 20th of the following year, which will include your PIN number. If you did not receive a TeleFile tax package, you can still receive all the benefits that IRS e-file has to offer by using a personal computer or filing through an Authorized IRS e-file Provider. To learn more, refer to our Electronic Services information. For general information about TeleFile or e-file, refer to Tax Topic 255, TeleFile, or Tax Topic 252, Electronic Filing.

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I have not received a TeleFile tax package. Is there a way I can order this form?

Unfortunately, you cannot order a TeleFile tax package. If you file a paper tax return for the current year and qualify to TeleFile, the IRS should send you a TeleFile package in the mail by January 20th of the following year, which will include your PIN number. Also, consider IRS e-file using a personal computer or filing through an Authorized IRS e-file Provider. To learn more, refer to our Electronic Services information. For general information about TeleFile or e-file, refer to Tax Topic 255, TeleFile, or Tax Topic 252, Electronic Filing.

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