irs guide to free tax services - pub 910

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    MORE THAN 100 MILLION

    TAXPAYERS GET FREE

    HELP FROM THE IRS.

    YOU CAN, TOO.

    This tax season, help yourself

    to free information.

    When youre trying to figure out your taxes, it sure helps to have good information. And where better

    to start than the official source, the IRS? Visit irs.gov and help yourself to page after page of useful info

    in English and Spanish, including how to e-file your taxes and for some, how to file for free. All the

    current forms are there, too. Prefer the phone? Call our toll-free TeleTax line for info in English and

    Spanish on 150 tax topics with little or no waiting. Either way, its all free and its all yours 24 hours a

    day, every day of the year. Give us a try.

    Visit www.irs.gov or call toll-free 1-800-829-4477

  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    2010 Guide to Free tax ServiceS 3

    IRS Guide to Free Tax Services

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    h wn hng blls n lw h 2009 bll s wll.

    More information on these tax breaks can be found on IRS.gov.

    The IRS MISSIon

    Provide Americas taxpayers top quality

    service by helping them understand

    and meet their tax responsibilities and

    by applying the tax law with integrity

    and fairness to all.

    PublIcaTIon 910, IRS GuIde

    To FRee Tax SeRvIceS

    The IRS Guide to Free Tax Services

    identifies the many IRS tax materials

    and services available to you and how,

    when and where you can get them.

    Most materials and programs are free

    and most are available year-round

    through IRS.gov and IRS telephone

    services. Publication 910 also covers

    recorded tax information and automat-

    ed information about your refund.

    Free Products and Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

    Free Education and Assistance Programs . . . . . . . . . . . . . . . . . . 6

    Free Electronic Tax Filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

    Free IRS Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

    TeleTax Topic Menu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

    Calling the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

    IRS Telephone Numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

    Small Business Tax Resources . . . . . . . . . . . . . . . . . . . . . . . . . . 16

    Tax Publications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    4 2010 Guide to Free tax ServiceS

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    800-829-3676.

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    2010 Guide to Free tax ServiceS 5

    Note

    To protect your privacy, the

    e-mail addresses you furnis

    will only be used to provide

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    to this service. Your e-mail

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    buyente, highlight some of the most important

    rights. You can download these publications

    from the IRS Web site at IRS.gov or order the

    paper document by calling 800-829-3676.

    6 2010 Guide to Free tax ServiceS

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    8 2010 Guide to Free tax ServiceS

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    2010 Guide to Free tax ServiceS 9

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    file your taxes.

    10 2010 Guide to Free tax ServiceS

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    2010 Guide to Free tax ServiceS 11

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    12 2010 Guide to Free tax ServiceS

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    2010 Guide to Free tax ServiceS 132010 Guide to Free tax ServiceS 13

    GovBenefits.gov (www.GovBenefits.gov) is the

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

    14/28

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    14 2010 Guide to Free tax ServiceS

  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    16 2010 Guide to Free tax ServiceS

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    2010 Guide to Free tax ServiceS 17

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    2010 Guide to Free tax ServiceS 17

  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    18 2010 Guide to Free tax ServiceS

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  • 8/8/2019 IRS Guide to Free Tax Services - Pub 910

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    2010 Guide to Free tax ServiceS 19

    hIGhlIGhTS oF RecenT Tax chanGeS

    Posted on IRS.gov is a collection of articles

    on the latest changes that can affect your

    tax situation. You can view these articles at

    http://www.irs.gov/formspubs/

    article/0,,id=174600,00.html

    You can also access nearly 100 other tax

    publications listed in this booklet from

    IRS.gov, or you can request a free copy of

    any IRS publication be mailed to you by

    calling 800-TAX-FORM (800-829-3676) or

    by ordering the publication online at IRS.gov.

    Publicationsand Forms

    Pub 1, Your Rights as a Taxpayer plns sm f yms mpn ghs s py. i ls plns hmnn, ppl, lln, n fn psss.t ns h y lwys f mn n ms, y shl knw wh y ghs .

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    Fms 1040, 1040a, 1040eZ, 1040Nr, 1040x, 1310, 2106,2848, 3903, 4868, 8822, 9465, W-2.

    Pub 15 (Circular E), Employers Tax Guide plns y spnsbls s n mply. i plns h q-mns f whhlng, psng, png, pyng nng mplymn s. i plns h fms yms g y mplys, hs h y mplysms g y, n hs h y ms sn h irSn SSa. th g ls hs bls y n fgh s whhl fm h mply.

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    Pub 17, Your Federal Income Tax(For Individuals)n hlp y pp y nl n. thspbln ks y sp-by-sp hgh h p fh n. i plns h lw n wy h wll hlpy b nsn y s s h y py nlys mh s y w n n m. ths pbln lsnls nfmn n s s y my b bl k y .

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    2010 Guide to Free tax ServiceS 19

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    Pub 17 (SP), El Impuesto Federal sobre los Ingresos Pbln 17 n Spnsh

    Pub 51 (Circular A), Agricultural Employers Tax Guide

    Fm 943.

    Pub 54, Tax Guide for U.S. Citizens and Resident AliensAbroad plns h spl ls f u.S. znsn sn lns wh l n wk b whh nm n n fgn ns. in pl,hs pbln plns h ls f lng nmn lng ng n hsng ss.

    Fms 1040, 1116, 2555, 2555-eZ.

    Pub 80 (Circular SS), Federal Tax Guide for Employersin the U.S. Virgin Islands, Guam, American Samoa, andthe Commonwealth of the Northern Mariana Islands

    Fms 940, 941SS, 943.

    Pub 179 (Circular PR), Gua Contributiva Federalpara Patronos Puertorriqueos (Fl t G femplys n P r) n Spnsh.

    Fms 940Pr, 941Pr, 943Pr, W-3Pr.

    Pub 225, Farmers Tax Guide plns hw h fl lws pply fmng, nlng h kn f fm nm yms p n h ffn ns y n k.

    Fms 1040 (Shls d, F, J, Se), 4562, 4684, 4797, 8903.

    Pub 334, Tax Guide for Small Business (For Individuals

    Who Use Schedule C or C-EZ) plns fl lwsh pply sl pps n sy mplys,nlng h kn f bsnss nm y ms pn h ffn ns y n k.

    Pub 463, Travel, Entertainment, Gift, and Car Expenses nfs bsnss-l l, nnmn, gf,n nspn pnss h my b bl.

    Fms 2106, 2106eZ.

    Pub 501, Exemptions, Standard Deduction, and FilingInformation plns h ls f mnng wh msfl fl nm n, wh flng ss s,

    hw mny mpns lm, n wh nn k hsn n.

    Fms 2120, 8332.

    Pub 502, Medical and Dental Expenses plns whhml n nl pnss bl, hw hm, n hw nsn mbsmns y my f ml . ths pbln nls nfm-n n hw mpmn-l wk pnss,

    hlh nsn pmms f y slf-mply, nh hlh g .

    Fms 1040 (Shl a), 8885.

    Pub 503, Child and Dependent Care Expenses plns

    hw y my b bl lm f y py smn f y pnn wh s n g 13, ysps pnn wh s nbl f hmslf hslf. t ls ng pnn bnfs fmy mply ls pln. S Pbln 926 fnfmn n h mplymn s y my h pyf y hshl mply.

    Fm 2441.

    Pub 504, Divorced or Separated Individuals

    Fm 8332.

    Pub 505, Tax Withholding and Estimated Tax plnsls f whhlng (nlng mpln f Fm W-4);sm ; n h npymn pnly.

    Fms 1040-eS, 2210, 2210-F, W-4, W-4P, W-4S, W-4v.

    Pub 509, Tax Calendars

    Pub 510, Excise Taxes s n l h s fls s p n Fm 720. ths nl nn-mnl s; mmnns n nspn s;fl s; mnf s; n hy ks, ls,n s; n h shp pssng .

    Fms 637, 720, 6197, 6627.

    Pub 513, Tax Information for Visitors to the United States bfly ws h gnl qmns f u.S. nm ls f fgn ss wh my h fl u.S. nm n ng h s. Ms ss wh m hun Ss n hz wk n hs ny.chk wh h ff f u.S. cznshp n immgnSs bf kng jb.

    Fms 1040c, 1040-eS (Nr), 1040Nr, 2063.

    Pub 514, Foreign Tax Credit for Individuals plns hfgn h s llw f nm s p fgn gnmn n nm by bh h un

    Ss n fgn ny.Fm 1116.

    Pub 515, Withholding of Tax on Nonresident Aliens andForeign Entities ps nfmn f whhlnggns wh q whhl n p npymns nnsn lns, fgn pnshps, nfgn pns. ths pbln nls nfmnn q whhlng pn h spsn f u.S. lppy ns by fgn psn. als, nls h

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    bls lsng u.S. s n sm f h ypsns h p f n f mpn fmwhhlng f n yps f nm.

    Fms 1042, 1042S, 8233, 8288, 8288-a, 8288-B, 8804, 8805,8813, W-8 ss (BeN, eci, exP, iMY).

    Pub 516, U.S. Government Civilian Employees StationedAbroad ssss mny f h llwns, mbs-mns, pnss n ppy sls h u.S. Gnmnln mplys my h whl wkng ss.

    Pub 517, Social Security and Other Information for Mem-bers of the Clergy and Religious Workers ssss SlSy n M s n mpns f mnssn lgs wks. ths pbln ls plns hnm mn f n nm n pns msf ns h lgy.

    Fms 1040 (Shls c-eZ, Se), 2106eZ, 4029, 4361.

    Pub 519, U.S. Tax Guide for Aliens gs glns n hwnnsn lns mn h u.S. ss n fgh u.S. nm .

    Fms 1040, 1040c, 1040Nr, 1040Nr-eZ, 2063.

    Pub 521, Moving Expenses plns whh npnss f mng bl. F mpl, f yhng jb lns ls y s nw jb, ymy b bl y mng pnss. Y my lsb bl pnss f mng h un Ssf y whl lng n wkng ss f y s pnn f psn wh whl lng

    n wkng ss.

    Fms 1040, 3903.

    Pub 523, Selling Your Home plns hw ny gn lss fm sllng y mn hm.

    Fm 1040 (Shl d).

    Pub 524, Credit for the Elderly or the Disabled plnswh qlfs f h n hw fg .

    Fms Shl r.

    Pub 525, Taxable and Nontaxable Income

    Pub 526, Charitable Contributions plns hw lm n f hbl nbns n sbsgnzns h qlf hblnbns. i ls sbs nbns y n(n nn) n plns n lms.

    Fms 1040 (Shl a), 8283.

    Pub 527, Residential Rental Property plns nlnm n pnss n hw p hm n yn. ths pbln ls fns h spl lsh pply nl s.

    Fms 1040 (Shl e), 4562.

    Pub 529, Miscellaneous Deductions nfs pnssy my b bl k s msllns ns nFm 1040 (Shl a), sh s mply bsnsspnss n pnss f png nm. ths pbl-n s n sss h mz ns, sh sh ns f hbl nbns, mng pnss,ns, s, ml n nl pnss.

    Fms 1040 (Shl a), 2106, 2106eZ.

    Pub 530, Tax Information for Homeowners

    Fms 1040 (Shl a), 8396.

    Pub 531, Reporting Tip Income plns hw p nm s n h ls f kpng s n png ps y mplys. ths pbln fss n mplys ff n bg sblshmns, b kpng lsn h nfmn my ls pply h wks wh ps, sh s hsss, b s, n snls. (S Pbln 1244.)

    Fms 4070, 4070a.

    Pub 534, Depreciating Property Placed in ServiceBefore 1987 ths pbln plns hw fg nlm ns f pn n al csry Sysm (acrS).

    Fm 4562.

    Pub 535, Business Expenses ssss n lmmn bsnss pnss n plns wh s ns n bl.

    Pub 536, Net Operating Losses (NOLs) for Individuals,Estates and Trusts ssss n png lsss (NoLs)f nls, ss n ss. tps nl: hw fg n NoL; whn s n NoL; hw lm n NoLn; n hw fg n NoL y.

    Fm 1045.

    Pub 537, Installment Sales plns h mn fnsllmn sls. insllmn sls sls wh p ll f h sllng p s p f h y f h sl.if y fnn h bys phs f y ppy, ns fhng h by g ln mgg fm bnk( h ln), y pbbly h n nsllmn sl.

    Fm 6252.

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    Pub 538, Accounting Periods and Methods plnssm f h ls f nng ps n mhs.ths pbln ls plns h ffns bwnh sh mh n l mh f nng.

    Fms 1128, 2553, 3115.

    Pub 541, Partnerships ssss hw lw ppls pnshps n pns.

    Fm 1065

    Pub 542, Corporations ssss h gnl lwsh pply ny ms pns.

    Fm 1120.

    Pub 544, Sales and Other Dispositions of Assets plnshw fg gn n lss n s nsns, sh sng, sllng, hngng n ss s n bsnss. ths pbln fns pl n nnplsss n h sls f ffn yps f gns nlsss.

    Fms 1040 (Shl d), 4797, 8824.

    Pub 547, Casualties, Disasters, and Thefts hlps ynfy bl ss, sly, hf lss. thspbln ls plns hw fg n p ylss n hw h mbsmn y fmnsn h ss.

    Fm 4684.

    Pub 547 (SP), Hechos Fortuitos, Desastres y Robos

    Pbln 547 n Spnsh.

    Pub 550, Investment Income and Expenses (IncludingCapital Gains and Losses) s nsmn nm shs ns n ns, pnss l nsmns,n sls n s f nsmn ppy nlngpl gns n lsss.

    Fms 1040 (Shls B, d), 1099-div, 1099-iNt, 4952,6781, 8815.

    Pub 551, Basis of Assets plns hw mnh bss f ppy, whh s slly s s.

    Pub 552, Recordkeeping for Individuals hghlghs nss s y fn n gnl kpng fnl nm flng.

    Pub 554, Tax Guide for Seniors ps hlpfl nfm-n n ps h my b f ns l amns.ths g ls s n psns h g spl mn hm.

    Pub 555, Community Property ps hlpfl nfm-n m pys wh s n mmnyppy s azn, clfn, ih, Lsn,N, Nw M, ts, Wshngn, Wsnsn.if y n y sps fl sp ns, y shl

    nsn hw mmny ppy lws ff h wyy fg y nm n y fl nm n.

    Pub 556, Examination of Returns, Appeal Rights, andClaims for Refund ssss gnl ls n psh h irS fllws n mnns. i plns wh hppnsng n mnn n y ppl ghs, bh whn hirS n n h fl sysm. i ls plns hw fl lm f fn f y ly p.

    Fm 1040x.

    Pub 557, Tax-Exempt Status for Your Organization plns h ls n ps f gnzns h

    sk gnn f mpn fm fl nm n sn 501 f h innl rn c.

    Fms 990-eZ, 990-PF, 1023, 1024, 8871, 8872

    Pub 559, Survivors, Executors, and Administrators ps hlpfl nfmn f png n pyngh pp fl nm s f y spnsblf slng ns s. ths pbln nswsmny qsns h sps h s fswhn psn s.

    Fms 1040, 1041.

    Pub 560, Retirement Plans for Small Business (SEP,

    SIMPLE, and Qualified Plans) ps gn ln mn plns lbl smll bsnsss (nlngh slf-mply). i s smplf mply pnsns(SePs), qlf plns, n sngs nn mh pln fmplys (SiMPLe) mn plns.

    Pub 561, Determining the Value of Donated Propertyfns f mk l n ps h gn hmy hlp y mn h l f ppy y n qlf gnzn.

    Fm 8283.

    Pub 564, Mutual Fund Distributions plns h

    mn f sbns p ll n nlshhl f ml fn, n plns hw fggn lss n h sl f ml fn shs.

    Fms 1040 (Shls B, d), 1099-div.

    Pub 570, Tax Guide for Individuals With Income from U.S.Possessions ps gn f nls whnm fm amn Sm, Gm, h cmmnwlh

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    f h Nhn Mn islns, P r, n h u.S.vgn islns. ths pbln ls gs nfmn nsss f flng u.S. pssssn ns, f q.

    Fms 1040, 1040-SS, 4563, 5074, 8689.

    Pub 571, Tax-Sheltered Annuity Plans (403(b) Plans)For Employees of Public Schools and Certain Tax-ExemptOrganizations plns h nbn ls h pply -shl nny plns ff by qlf mplys lgbl mplys. rls sss nl h lm nl fls n h lm n nnl ns.

    Publication 575, Pension and Annuity Income - plnshw mn h mn f sbns fm qlf pnsn n nny plns. i ls ssssh pnl mn y n hs s f lmpsm sbns fm pnsn fm skbns n pf-shng plns. anlly, hs pbln

    ssss hw ll sbns fm qlfpln.

    Pub 583, Starting a Business and Keeping Records ps bs fl nfmn f ppl wh sng bsnss. i ls ps nfmn n kpngs n llss kpng sysm.

    Pub 584, Casualty, Disaster, and Theft Loss Workbook(Personal-Use Property) nns shls f lsngnns f y sn n s sgn hlp y fgy lsss n psnl-s ppy n h nf sly, ss, hf.

    Pub 584-B, Business Casualty, Disaster, and Theft LossWorkbook nns shls f lsng y nmpng ppy n s sgn hlp y fg ylsss n h ppy n h n f sly, ss, hf.

    Pub 584 (SP), Registro de Prdidas por HechosFortuitos Imprevistos, Desastres y Robos (Propiedadde Uso Personal) Pbln 584 n Spnsh.

    Pub 587, Business Use of Your Home (Including Use byDaycare Providers) plns ls f lmng nsf bsnss s f y hm n wh pnss my b.

    Fm 8829.

    Pub 590, Individual Retirement Arrangements (IRAs)plns h ls h pply iras n h pnlsf n fllwng hm. rls sss nl hsffng nbns, ns, nsfs (nlnglls) n whwls. ths pbln nls ls f nl iras, rh iras, n SiMPLes.

    Fms 1040, 1040a, 1040Nr, 5329, 8606.

    Pub 593, Tax Highlights for U.S. Citizens and ResidentsGoing Abroad ps bf w f s u.S. psns h pply u.S. zns n sn lnswh l wk b n p nm fmfgn ss.

    Pub 594, The IRS Collection Process fns yghs n s s py wh ws fl s.ths pbln ls plns hw h irS flflls s lglblgn ll hs s.

    Pub 594 (SP), El Proceso de Cobro del IRS Pbln 594n Spnsh.

    Pub 595, Capital Construction Fund for CommercialFishermen

    Fm 1040

    Pub 596, Earned Income Credit plns wh my h , hw fg n lm h , n hw n pymns f h .

    Fms 1040, 1040a, Shl eic, eic Wkshs, W-5.

    Pub 596 (SP), Crdito por Ingreso del Trabajo Pbln596 n Spnsh.

    Pub 597, Information on the U.S. - Canada Income TaxTreaty hs pbln plns n psnsh my pply u.S. zns sns wh l wkn cn.

    Pub 598, Tax on Unrelated Business Income of Exempt

    Organizations plns hw h ppls ms-mp gnzns. i plns h ls h pplyf n gnzn glly ps bsnssh s n sbsnlly l s mp pps.

    Fm 990-t.

    Pub 721, Tax Guide to U.S. Civil Service Retirement Benefits plns hw h fl nm ls pply ls mn bnfs by flmplys (nlng hs wh sbl) hss.

    Fms 1040, 1040a.

    Pub 850, English-Spanish Glossary of Words and PhrasesUsed in Publications Issued by the Internal Revenue Service

    Pub 901, U.S. Tax Treaties plns h sn mpns fm u.S. s p n u.S. s wh fgn ns. ths pbln pshlpfl nfmn f sns f hs ns wh nm fm u.S. ss. i my b sfl u.S. zns n sns wh nm fm b.

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    Pub 907, Tax Highlights for Persons with Disabilities bfly plns lws h pply psns wh sbl-s n s s ss f l nfmnn ps sh s bl pnss, s, nbl n nn-bl nm.

    Pub 908, Bankruptcy Tax Guide plns h fl blgns f psns flng bnkpy pns nbnkpy ss.

    Fms 982, 1040, 1041.

    Pub 915, Social Security and Equivalent Railroad Retire-ment Benefits plns bly f Sl Sy nqln l mn bnfs.

    Fms SSa-1042S n rrB-1042S, SSa-1099 nrrB-1099, Sl Sy Bnfs Wkshs.

    Pub 919, How Do I Adjust My Tax Withholding? ssss

    Fm W-4 n ffs gn f gng h gh mnf whhl fm y py.

    Fm W-4.

    Pub 925, Passive Activity and At-Risk Rules ssssw ss f ls h my lm h lsss y n n y n fm ny , bsnss, nl, hnm-png y.

    Fms 8582, 8582-cr, 8810.

    Pub 926, Household Employers Tax Guide nfshshl mplys. inl ls y shlknw whn y mply hshl wk sh s bbys, m, y wk, sml ms wk.ths pbln plns wh fl mplymn s whhl n py n wh s kp.

    Fms 1040 (Shl H), W-2, W-3, W-4, W-5.

    Pub 929, Tax Rules for Children and Dependents plnsflng qmns n h sn n mn fpnns. ths pbln ls plns whn n hw hls pns my l nl h hls nsn n nm n h n, n whn n hw hls ns, ns, n h nsmn nmp n h hls n h pns .

    Fms 8615, 8814.

    Pub 936, Home Mortgage Interest Deduction ssssh ls f ng hm mgg ns, lmsn h n, n hw p n y n.

    Fm 1040 (Shl a).

    Pub 938, Real Estate Mortgage Investment Conduits(REMICs) Reporting Information [And Other CollateralizedDebt Obligations (CDOs)] nns s f reMicsn cdos sss bks n nms wh hpng qmns.

    Pub 939, General Rule for Pensions and Annuities s h mh s fg h -f p fpnsn n nny pymns fm nnqlf plns,sng lf pny l bls. th Gnl rl ss pmly f nnqlf plns, sh s phsmml nns, p nns, n nnqlfmply plns.

    Pub 946, How to Depreciate Property ths pblnplns h gnl ls f png ppy, hw fg n lm ns f pn n hMf al cs ry Sysm (MacrS) nh spl pn llwn. i ls plns hw

    y n l k sn 179 n f nppy n nl ls f ls ppy.

    Fm 4562.

    Pub 947, Practice Before the IRS and Power of Attorneyplns wh n psn py bf h irS nwh fms s hz psn psn py nfmn fm irS gng py.

    Fms 2848, 8821.

    Pub 950, Introduction to Estate and Gift Taxes ps

    gnl nfmn n h fl gf n s s.i plns whn hs s pply n hw hy n blmn .

    Fms 706, 709.

    Pub 954, Tax Incentives for Distressed Communities

    Pub 957, Reporting Backpay and Special Wage Paymentsto the Social Security Administration

    Pub 963, FederalState Reference Guide Ps sn ll gnmn mplys mphns fns f Sl Sy n M g nFl insn cnbns a (Fica ) whhlngsss.

    Pub 966, EFTPS The Secure Way to Pay Your FederalTaxes for Businesses and Individual Taxpayers plnshw pys n nll n h eln Fl tPymn Sysm n mk ll fl pymns l-nlly.

    Pub 967, The IRS Will Figure Your Tax plns hps f hsng h h irS fg h n Fms 1040, 1040a, n 1040eZ.

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    Pub 969, Health Savings Accounts and Other Tax-FavoredHealth Plans plns wh hlh sngs n s,wh n h n, n hw p . ths pbln lsplns ah n M Ml Sngs ans,Flbl Spnng angmns, n Hlh rmbs-

    mn angmns.Fms 8853, 8889, 1099-Sa, 5498-Sa.

    Pub 970, Tax Benefits for Education plns h bnfs h my b lbl y f y sng f pyng hgh n ss f yslf nhsn. inls nfmn sh s ng wk-l n pnss n h bly f shlshps.

    Fm 8863.

    Pub 971, Innocent Spouse Relief plns wh myqlfy f lf n hw pply f lf.

    Fm 8857.

    Pub 972, Child Tax Credit plns h hl n ps chl t c Wkshs f hs whnn s h wksh n h Fm 1040 Fm 1040ansns. i ls ps h nfmn n h -nl hl n wkshs h my b nssyn h ppn f Fm 8812.

    Pub 1212, Guide to Original Issue Discount (OID) Instru-ments hlps bks n h mlmn nfypblly ff gnl ss sn b nsmnsn mn h mns b p n Fms1099-oid Fm 1099-iNt. i ls ps wns f

    pblly ff oid nsmns h mhs f llngh mn f oid p n h nm ns.th bls lbl irS.g.

    Pub 1244, Employees Daily Record of Tips and Reportto Employers

    Fms 4070, 4070-a.

    Pub 1281 - Backup withholding for missing and incorrectName/TINs.

    Pub 1321, Special Instructions for Bona Fide Residentsof Puerto Rico Who Must File a U.S. Individual Income Tax

    Return (Form 1040 or 1040A) ps l pln-ns (wh mpls) hlp bn f sns f Pr mk s h bnfs ll pplywhn flng h Fm 1040 1040a.

    Pub 1542, Per Diem Rates ps h mmm pm llwns f bsnss l whn h nnnlun Ss.

    Pub 1544, Reporting Cash Payments of Over $10,000(Received in a Trade or Business) plns whn nhw psns n bsnss ms fl Fm 8300

    whn hy sh pymns f m hn $10,000 n nsn l nsns. i ls ssss hsbsnl pnls f n flng h fm.

    Fm 8300.

    Pub 1544 (SP), Informe de Pagos en Efectivo en Excesode $10,000 (Recibidos en una Ocupacion o Negocio)Pbln 1544 n Spnsh

    Pub 1546, The Taxpayer Advocate Service Y v h irS sbs h f, nfnl sssn wh pblms h taS ps nls n bsnsss,n nls ls f h Ll tpy a ffswh pys n bn hlp n h s.

    Pub 1546EZ gs nfmn b taS ss npys ghs.

    Pub 1635, Understanding Your EIN ps gnlnfmn n mply nfn nmbs. i ffsgn n whn n eiN s q n hw bn neiN.

    Pub 1915, Understanding Your IRS Individual TaxpayerIdentification Number

    Pub 1915SP, Entendiendo Su IRS Numero de IdentificacionPersonal del Contribuyente ITIN

    Pub 3066, Have You Had Your Check-Up This Year?-ths pbln s n nl bh sgn nfm n ng mplys pfm p

    hk-p f h mn plns hgh h s fh ppp hkls, n hw n n f nssy.

    Pub 3611, Electronic Payments sbs hw pysn py fl s lnlly hgh n lnfns whwl, by by sng eFtPS.

    Pub 3908- Gaming Tax Law for Indian Tribal Governments.

    Pub 3998, Choosing a Retirement Solution for Your SmallBusiness ps n w f mn plnslbl smll bsnsss n fs hny hh shwss ky fs n bnfs f mmn

    mn plns. i ws sgn n p n njn-n wh h u.S. dpmn f Lb.

    Publication 4077, Tax Exempt Bonds for 501(c)(3)Charitable Organizations Ps n w fs n ll gnmn sss n 501()(3) mp hbl gnzns f h gnl ps-ssn ls n h fl lw h gnllypply mnpl n fnnng ngmns mmnlyknwn s 501()(3) bns.

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    Publication 4079, Tax-Exempt Governmental BondsCompliance Guide Ps n w f s nll gnmns f h ky ls n h fl lwh gnlly pply mnpl fnnng ngmnsmmnly knwn s gnmnl bns.

    Pub 4220, Applying for 501(c)(3) Tax-Exempt Status Ps pln lngg plnn f h ls nps f bnng gnn f -mp ssn sn 501()(3).

    Pub 4221 series, Compliance Guides for Tax-ExemptOrganizations Ps pln lngg plnn f mpln qmns f -mp gnzns.

    Pub 4222, 401(k) Plans for Small Business - ths bkls sgn f smll bsnss wns n pnswh lns h my b bl s ly h 401(k) pln. i nns bs nfmn lng wh

    h sblshng n png f 401(k) plns n nhghlghs h bs yps f 401(k) plns. i s sgn np n njnn wh h dpmn f Lb.

    Pub 4268 - Indian Tribal Government Employment TaxGuide.

    Pub 4333, SEP Plans for Small Businesses - sgn fsmll bsnss wns n pns wh lnsh my b bl s ly h Smplfemply Pnsn pln (SeP). i ps gn n hsblshmn n pn f sh plns n ws p- n njnn wh h u.S. dpmn f Lb.

    Pub 4334, SIMPLE IRA Plans for Small Businesses -sgn f smll bsnss wns n pnswh lns h my b bl s ly h SiMPLe ira Pln. i ps gn n h sblshmnn pn f sh pln.

    Pub 4336, SARSEP Plans for Small Businesses - psgn n h pn f Sly rn Smplfemply Pnsn (SarSeP).

    Pub 4418, What You Need to Know About the FederalPayment Levy Program ps nfmn b lsn fl pymns m pys wh w fl

    s. ths ly, p 15 pn f y fl pymn,nns nl h n mn f y b s p h pymn ngmns m.

    Pub 4419, What You Need to Know About the MortgageVerification Process ps nfmn b pngn pnng mss f y nfmn whn lsngn ln.

    Pub 4460, The Retirement Plan Products Navigatorhghlghs mny f h pblns n bhs by emply Plns, csm en, n oh f

    irSs t emp n Gnmn ens dsn, lngwh ffn yps f mn plns.

    Pub 4482, 403(b) Tax-Sheltered Annuity for Participants - ppns n 403(b) nny wh n-

    s n lnng m b h bs psns nqmns n h pn f h pln lng whpflls mmn wh mny 403(b) nns.

    Pub 4483, 403(b) Tax-Sheltered Annuity Plan for Sponsors- sgn f pln spnss/mplys f -mpgnzns n gnmn ns wh nsn sblshng mn pln f h mplys. inns h h hghlghs h ffn yps f plnslbl n ky fs spf h pln.

    Pub 4484, Choose A Retirement Plan for Employeesof Tax Exempt and Government Entities Ps nsy-- h hghlghng h ngs, spns

    lgbly, nbn lms, whwl psns nsng qmns, ., f plns f -mp gnz-ns n gnmn ny mplys.

    Pub 4587, Payroll Deduction IRAs for Small Businesses -sgn f smll bsnss wns n pnswh lns wh my b bl sblsh hs kn fpgm. th pbln nns bs nfmn lngwh h sblshmn n pn f pyll nira. i ws sgn, wn n p wh h u.S.dpmn f Lb.

    Pub 4588, Basic Tax Guide for Green Card Holders

    Pub 4588 (SP), Basic Tax Guide for Green Card Holders Pbln 4588 n Spnsh.

    Pub 4588 (VN), Basic Tax Guide for Green Card Holders Pbln 4588 n vnms.

    Pub 4630, Exempt Organizations Products and ServicesNavigator Ps hghlghs f irS ps n ssf -mp gnzns.

    Pub 4681, Canceled Debts, Foreclosures, Repossessions,and Abandonments plns h fl mnf nl bs, flss, pssssns, n

    bnnmns. un n msns, y myn h nl nl fgn b n nm.

    Pub 4741, The New Form 990: What Tax-ExemptOrganizations Need to Know f sh b hsgn nnl n f -mp gnzns.

    Pub 4752, The New e-Postcard (Form 990-N): WhatSmaller Organizations Need to Know to Stay Tax-Exempt f sh plnng wh shl fl h nnlln n, hw mpl, wh nfmns q, n wh g f hlp.

    26 2010 Guide to Free tax ServiceS

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    Lifes expensive, but with the EITC you could get up to $5,657 extra backfrom the IRS. Think of the bills you could pay with that. With or withoutchildren, you may qualify if you:

    Worked part or all of 2009 File a 2009 federal tax return Make less than $48,281

    Lifes a little easier withearned income tax credit

    1.800.829.1040 irs.gov/eitc

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