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.

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:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

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.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

How do I request a copy of my tax return for last year?

There are two ways to obtain information that you listed on a tax return that was filed with the IRS:

• You can request a photocopy of the actual return that you filed with the IRS;
• You can obtain a computer transcript of the information that was listed on the tax return that was filed with the IRS.

The photocopy of the return would include the tax form itself, as well as all schedules that you submitted along with copies of the Forms W-2 that were attached to the return. The computer transcript will give you a line by line listing of the return information from the form that was filed for the tax year requested.

If you need an exact copy of a previously filed and processed return, or actual copies of Form W-2, you must complete 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 and you should allow 60 calendar days for a response. There is no charge for tax return transcripts or Forms W-2 information. Tax forms filed 6 or more years ago may not be available for making copies. However, "Tax Account Information" (see below) is generally still available for these periods.

Form 4506 can also be used to request W-2 information only. You may receive certain federal tax information that was reported by the employer on the Form W-2 free of charge. Current year W-2 information might not be available in all situations.

A "Tax Return Transcript" is available only for returns in the 1040 series (1040, 1040A, 1040EZ, etc.). It shows line item entries from the original return that you filed. In most cases, a transcript will meet the requirements for lending institutions for mortgage verification purposes. These transcripts are also widely accepted for financial aid and student loan purposes. The transcripts can be ordered on a Form 4506. There is no charge for the transcripts and you should receive them within about 10 business days from the time that we receive your request. If you need the information sooner, the tax return transcript and certain W-2 information can be received by visiting an IRS office (with proper ID) or by calling the IRS at 1-800-829-0922.

If you need a "statement" of your tax account which shows changes that you or the IRS made to the original return filed, you must request "Tax Account Information" which shows payments and tax adjustments on your account. You can request the "Tax Account Information" by writing to, or visiting an IRS office or by calling the IRS at 1-800-829-1040. You cannot use Form 4506 to request "Tax Account Information".

Form 4506 or a "Tax Return Transcript" can also be used to get proof from the IRS that you did not file a tax return for a particular tax year. Forms can be downloaded at Forms & Pubs or ordered by calling 1-800-829-0922.

References:

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

I need a copy of last year's tax return for my college financial aid office. How can I get one?

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. If your school will accept a transcript, there is no charge for tax return transcripts or Form W-2 information.

References:

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

Is it possible to make the request for a copy of my return via the Internet?

At the present time, it is not possible to request a copy of your return via the Internet. 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 Form W-2 information.

References:

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

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

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

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.

References:

• Publication 594 (PDF), The IRS Collection Process
• Publication 594SP (PDF), Comprendiendo el Proceso del Cobro
• Form 656 (PDF), Offer in Compromise
• Tax Topic 204, Offers in compromise

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.

References:

• Forms & Pubs

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.

References:

• Tax Topic 253, Substitute Tax Forms

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.

References:

• Forms & Pubs

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:

• Frequently Asked Downloading and Printing Questions
• IRS Web Site Help Desk e-mail at helpdesk@speedymail.com.

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:

• Adobe
• Frequently Asked Downloading and Printing Questions

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:

• Internet: Forms & Pubs
• FTP: ftp.irs.gov/pub/

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:

• Tax Topic 155, Forms/Publications - How to Order
• Fax On Demand
• 2002 Tax Products CD-ROM

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:

• Immigration and Naturalization Service

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.

References:

• Publication 910 (PDF), Guide to Free Tax Services
• Tax Topic 155, Forms and publications - how to order

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.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 17 (PDF), Your Income Tax Return

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.

References:

• Publication 17 (PDF), Your Federal Income Tax
• Publication 213 (PDF), Check Your Withholding

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.

References:

• Publication 504 (PDF), Divorced or Separated Individuals
• Form 8332 (PDF), Release of Claim to Exemption for Child of Divorced or Separated Parents
• Tax Topic 354, Dependents

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:

• Form 1040, Schedule C (PDF), Profit or Loss from Business (Sole Proprietorship)
• Form 1040, Schedule C-EZ (PDF), Net Profit from Business
• Instructions for Form 1040, Schedule C
• Form 1040, Schedule SE (PDF), Self-Employment Tax
• Instructions for Form 1040, Schedule SE
• Publication 533 (PDF), Self-employment Tax
• Publication 334 (PDF), Tax Guide for Small Business
• Tax Information for Business
• Form 2210 (PDF) Underpayment of Estimate Tax

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.

References:

• Form 1040ES (PDF), Estimated Tax for Individuals
• Publication 505 (PDF), Tax Withholding and Estimated Tax
• Tax Topic 355, Estimated Tax
• Publication 334 (PDF), Tax Guide for Small Business
• Alphabetical State Index
• Tax Information for Business

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

References:

• Form 1040ES (PDF), Estimated Tax for Individuals

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:

• Publication 523 (PDF), Selling Your Home
• Tax Topic 701, Sale of your home - after May 6, 1997
• Tax Topic 703, Basis of assets

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

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:

• Form 4797 (PDF), Sale of Business Property
• Instructions for Form 4797
• Publication 544 (PDF), Sales and Other Dispositions of Assets
• Publication 550 (PDF),Investment Income and Expense
• Form 1040 Schedule D (PDF), Capital Gains and Losses

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:

• Publication 537 (PDF), Installment Sales
• Form 1040, Schedule D (PDF), Capital Gains and Losses
• Form 4797 (PDF), Sales of Business Property
• Form 6252 (PDF), Installment Sale Income
• Form 1040, Schedule B (PDF), Interest and Ordinary Dividends

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.

References:

• Form 4797 (PDF), Sale of Business Property
• Publication 544 (PDF), Sales and Other Dispositions of Assets

Which form do I use to file my business income tax return?

To determine which form you should file for your business entity, select one of the following links:

• Publication 541 (PDF), Partnerships
• Publication 542 (PDF), Corporations
• Publication 3402 (PDF), Tax Issues for LLCs
• Publication 334 (PDF), Tax Guide for Small Business
• Entities: Sole Proprietor, Partnership, Limited Liability Company/Partnership (LLC/LLP), Corporation, Subchapter S Corporation

References:

• Publication 541 (PDF), Partnerships
• Publication 542 (PDF), Corporations
• Publication 3402 (PDF), Tax Issues for LLCs
• Publication 334 (PDF) Tax Guide for Small Business
• Entities: Sole Proprietor, Partnership, Limited Liability Company/Partnership (LLC/LLP), Corporation, Subchapter S Corporation

Can you help me fill out my forms?

Unfortunately, the Internal Revenue Service can only provide general information and instructions for preparing tax returns. Many entries on tax rely upon entries from several schedules or forms. In addition, a clear picture of a business entity is needed to adequately prepare a return. If the publications or instructions for a form are unclear and you need help completing several sections and/or lines on the retun, it may be best to seek the advice of a tax professional.

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