Table of Contents
Note.
An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
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You file a return separate from your spouse.
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You paid more than half of the cost to keep up your home in 2008.
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You lived apart from your spouse during the last 6 months of 2008. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
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Your home was the main home of your child, stepchild, or foster child for more than half of 2008. Temporary absences by you or the child for special circumstances, such as school, vacation, business, or medical care, count as time the child lived with you.
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You are able to claim a dependency exemption for the child (on Form 1040NR) or the child's other parent claims him or her as a dependent under the rules for children of divorced or separated parents. See Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.
An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
You can round off cents to whole dollars on your return. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
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Wages received as a household employee for which you did not receive a Form W-2 because your employer paid you less than $1,600 in 2008. Also, enter “HSH” and the amount not reported on a Form W-2 on the dotted line next to line 3.
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Tip income you did not report to your employer. Also include allocated tips shown on your Form(s) W-2 unless you can prove that you received less. Allocated tips should be shown in your Form(s) W-2, box 8. They are not included as income in box 1. See Pub. 531 for more details.
You may owe social security and Medicare tax on unreported or allocated tips. See the instructions for line 16 on page 6.
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Disability pensions shown on
Form 1042-S or Form 1099-R if you have not reached the minimum retirement age set by your employer.Note.
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Wages from Form 8919, line 6.
Your employer is required to provide or send Form W-2 to you no later than February 2, 2009. If you do not receive it by early February, ask your employer for it. Even if you do not get a Form W-2, you must still report your earnings on line 3. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.
If you received benefits for 2008 under your employer's dependent care plan, you must use Form 1040NR. The benefits should be shown in your Form(s) W-2, box 10.
If you received employer-provided adoption benefits for 2008, you must use Form 1040NR. The benefits should be shown in your Form(s) W-2, box 12, with code T.
Certain types of interest income from investments in state and municipal bonds and similar instruments are not taxed by the United States. If you received such tax-exempt interest income, enter “TEI” and the amount of your tax-exempt interest on the dotted line next to line 3. Include any exempt-interest dividends from a mutual fund or other regulated investment company. But do not include interest earned on your individual retirement arrangement (IRA), health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account. Also, do not include interest from a U.S. bank, savings and loan association, credit union, or similar institution (or from certain deposits with U.S. insurance companies) that is exempt from tax under a tax treaty or under section 871(i) because the interest is not effectively connected with a U.S. trade or business. Do not add any tax-exempt interest to your line 3 total.
Form 1099-G. If you chose to apply part or all of the refund to your 2008 estimated state or local income tax, the amount applied is treated as received in 2008. For details on how to figure the amount you must report as income, see Recoveries in Pub. 525.
Form(s) 1042-S, you must generally include the amount shown in Form(s) 1042-S, box 2, on line 5. However, if any or all of that amount is exempt by treaty, do not include the treaty-exempt amount on line 5. Instead, include the treaty-exempt amount on line 6 and complete item J on page 2 of
Form 1040NR-EZ. Attach any Form(s) 1042-S you received from the college or institution. If you did not receive a Form 1042-S, attach a statement from the college or institution (on their letterhead) showing the details of the grant. For more information about scholarships and fellowships in general, see Pub. 970. Example 1. You are a citizen of a country that has not negotiated a tax treaty with the United States. You are a candidate for a degree at ABC University (located in the United States). You are receiving a full scholarship from ABC University. The total amounts you received from ABC University during 2008 are as follows:
| Tuition and fees | $25,000 | ||
| Books, supplies, and equipment | 1,000 | ||
| Room and board | 9,000 | ||
| $35,000 |
Note.
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Enter on line 5 the $9,000 shown in box 2 of Form 1042-S.
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Enter $0 on line 8. Because
section 117 amounts (tuition, fees, books, supplies, and equipment) were not included in box 2 of your
Form 1042-S (and are not included on line 5 of Form 1040NR-EZ), you cannot exclude any of the section 117 amounts on line 8. -
Include on line 18 the $1,260 shown in box 9 of Form 1042-S.
Note.
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Enter $0 on line 5. The $9,000 reported to you in box 2 of Form 1042-S is reported on line 6 (not line 5).
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Enter $9,000 on line 6.
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Enter $0 on line 8. Because none of the $9,000 reported to you in box 2 of Form 1042-S is included in your income, you cannot exclude it on line 8.
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Include on line 18 any withholding shown in box 9 of Form 1042-S.
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Provide all the required information in item J on page 2 of Form 1040NR-EZ.
Student Loan Interest Deduction Worksheet—Line 9
| See the instructions for line 9 before you begin. | ||||||
| 1. | Enter the total interest you paid in 2008 on qualified student loans (defined on page 6). Do not enter more than $2,500 | 1. | ||||
| 2. | Enter the amount from Form 1040NR-EZ, line 7 | 2. | ||||
| 3. | Enter the amount from Form 1040NR-EZ, line 8 | 3. | ||||
| 4. | Subtract line 3 from line 2 | 4. | ||||
| 5. | Is line 4 more than $55,000? | |||||
| □ No. | Skip lines 5 and 6, enter -0- on line 7, and go to line 8. | |||||
| □ Yes. | Subtract $55,000 from line 4 | 5. | ||||
| 6. | Divide line 5 by $15,000. Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 | 6. | . | |||
| 7. | Multiply line 1 by line 6 | 7. | ||||
| 8. | Student loan interest deduction. Subtract line 7 from line 1. Enter the result here and on Form 1040NR-EZ, line 9 | 8. | ||||
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You paid interest in 2008 on a qualified student loan (see page 6).
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Your filing status is single.
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Your modified adjusted gross income (AGI) is less than $70,000. Use lines 2 through 4 of the worksheet on this page to figure your modified AGI.
A qualified student loan is any loan you took out to pay the qualified higher education expenses for any of the following individuals.
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Yourself or your spouse.
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Any person who was your dependent when the loan was taken out.
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Any person you could have claimed as a dependent for the year the loan was taken out except that:
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The person filed a joint return.
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The person had gross income that was equal to or more than the exemption amount for that year ($3,500 for 2008), or
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You could be claimed as a dependent on someone else's return.
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The person for whom the expenses were paid must have been an eligible student (defined later on this page). However, a loan is not a qualified student loan if (a) any of the proceeds were used for other purposes, or (b) the loan was from either a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. To find out who is a related person, see Pub. 970.
Qualified higher education expenses generally include tuition, fees, room and board, and related expenses such as books and supplies. The expenses must be for education in a degree, certificate, or similar program at an eligible educational institution. An eligible educational institution includes most colleges, universities, and certain vocational schools. You must reduce the expenses by the following benefits.
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Employer-provided educational assistance benefits that are not included in Form(s) W-2, box 1.
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Excludable U.S. series EE and I savings bond interest from Form 8815.
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Any nontaxable distribution of qualified tuition program earnings.
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Any nontaxable distribution of Coverdell education savings account earnings.
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Any scholarship, educational assistance allowance, or other payment (but not gifts, inheritances, etc.) excluded from income.
For more details on these expenses, see Pub. 970.
An eligible student is a person who:
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Was enrolled in a degree, certificate, or other program (including a program of study abroad that was approved for credit by the institution at which the student was enrolled) leading to a recognized educational credential at an eligible educational institution, and
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Carried at least half the normal full-time workload for the course of study he or she was pursuing.
Itemized Deductions Worksheet—Line 11
| 1. | Enter the amount of state and local income taxes you paid or that were withheld from your salary in 2008 | 1. | ||||
| 2. | Multiply line 1 by 80% (.80) | 2. | ||||
| 3. | Enter the amount from Form 1040NR-EZ, line 10 | 3. | ||||
| 4. | Enter: $159,950 ($79,975 if you checked filing status box 2) | 4. | ||||
| 5. | Is the amount on line 4 less than the amount on line 3? | |||||
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Stop. Your deduction is not limited. Enter the amount from line 1 above on Form 1040NR-EZ, line 11. | |||||
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Subtract line 4 from line 3 | 5. | ||||
| 6. | Multiply line 5 by 3% (.03) | 6. | ||||
| 7. | Enter the smaller of line 2 or line 6 | 7. | ||||
| 8. | Divide line 7 by 1.5 | 8. | ||||
| 9. | Subtract line 8 from line 7 | 9. | ||||
| 10. | Total itemized deductions. Subtract line 9 from line 1. Enter the result here and on Form 1040NR-EZ, line 11. Then, on the dotted line to the left of the line 12 entry space, enter “IDW” | 10. | ||||
Note.
Exemption Deduction Worksheet—Line 13
| 1. | Is the amount on Form 1040NR-EZ, line 10, more than the amount shown on line 4 below for your filing status? | |||||||||||
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Enter $3,500 on Form 1040NR-EZ, line 13. | ||||||||||
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Go to line 3. | |||||||||||
| 2. | Exemption amount | 2. | $3,500 | |||||||||
| 3. | Enter the amount from Form 1040NR-EZ, line 10 | 3. | ||||||||||
| 4. | Enter the amount shown below for the filing status box you checked on page 1 of Form 1040NR-EZ. | |||||||||||
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. | 4. | ||||||||||
| 5. | Subtract line 4 from line 3. | 5. | ||||||||||
| 6. | Is line 5 more than $122,500 ($61,250 if you checked filing status box 2)? | |||||||||||
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Enter $2,333 on Form 1040NR-EZ, line 13. Do not complete the rest of this worksheet. | ||||||||||
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Divide line 5 by $2,500 ($1,250 if you checked filing status box 2). If the result is not a whole number, increase it to the next higher whole number (for example, increase 0.0004 to 1) | 6. | ||||||||||
| 7. | Multiply line 6 by 2% (.02) and enter the result as a decimal | 7. | . | |||||||||
| 8. | Multiply line 2 by the decimal on line 7 | 8. | ||||||||||
| 9. | Divide line 8 by 3.0 | 9. | ||||||||||
| 10. | Exemption deduction. Subtract line 9 from line 2. Enter the result here and on Form 1040NR-EZ, line 13 |
10. | ||||||||||
If you received tips of $20 or more in any month and you did not report the full amount to your employer, you must pay the social security and Medicare or railroad retirement (RRTA) tax on the unreported tips. You must also pay this tax if your Form(s) W-2 shows allocated tips that you are including in your income on Form 1040NR-EZ, line 3.
To figure the social security and Medicare tax, use Form 4137. If you owe RRTA tax, contact your employer. Your employer will figure and collect the RRTA tax.
You may be charged a penalty equal to 50% of the social security and Medicare tax due on tips you received but did not report to your employer.
If you are an employee who received wages from an employer who did not withhold social security and Medicare tax from your wages, use Form 8919 to figure your share of the unreported tax. Include on line 16 the amount from line 13 of Form 8919. Include the amount from line 6 of Form 8919 on Form 1040NR-EZ, line 3.
If you changed your name because of marriage, divorce, etc., and you made estimated tax payments using your former name, attach
a statement to the front of
Form 1040NR-EZ. On the statement, list all of the payments you made in 2008 and show the name(s) and identifying number(s)
under which you made them.
lines 18 through 20. Enter the total on line 21.
If you filed Form 4868 to get an automatic extension of time to file
Form 1040NR-EZ, include in the total on line 21 the amount you paid with that form, or by electronic funds withdrawal, or
credit card. If you paid by credit card, do not include on line 21 the convenience fee you were charged. On the dotted line
next to line 21, enter “Form 4868” and show the amount paid.
If you owe past-due federal tax, state income tax, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of the overpayment on line 22 may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Financial Management Service (FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from FMS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt.
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| Fast Refunds! Choose direct deposit–a fast, simple, safe, secure way to have your refund deposited automatically to your checking or savings account, including an individual retirement arrangement (IRA). |
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You get your refund faster by direct deposit than you do by check.
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Payment is more secure. There is no check that can get lost or stolen.
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It is more convenient. You do not have to make a trip to the bank to deposit your check.
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It saves tax dollars. It costs the government less to refund by direct deposit.
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Check the box on line 23a and attach Form 8888 if you want to split the direct deposit of your refund among two or three accounts, or
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Complete lines 23b through 23d if you want your refund deposited to only one account.
Otherwise, we will send you a check.
Note.
You can request a deposit of your refund to a TreasuryDirect online account to buy U.S. Treasury marketable securities and savings bonds. For more information, go to www.treasurydirect.gov.
The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. On the sample check above, the routing number is 250250025. Rufus and Mary Maple would use that routing number unless their financial institution instructed them to use a different routing number for direct deposits.
Ask your financial institution for the correct routing number to enter on line 23b if:
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Your deposit is to a savings account that does not allow you to write checks, or
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Your checks state they are payable through a financial institution different from the one at which you have your checking account.
Check the appropriate box for the type of account. Do not check more than one box. If the deposit is to an IRA, ask your financial institution whether you should check the “Checking” or “Savings” box. You must check the correct box to ensure your deposit is accepted. For a TreasuryDirect online account, check the “Savings” box.
The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check above, the account number is 20202086. Do not include the check number.
You cannot request a deposit of your refund to an account that is not in your name (such as your tax preparer's own account).
Make your check or money order payable to the “United States Treasury” for the full amount due. Do not send cash. Do not attach the payment to your return. Write “2008 Form 1040NR-EZ” and your name, address, daytime phone number, and SSN or ITIN on your payment.
To help us process your payment, enter the amount on the right side of the check like this: $ XXX.XX. Do not use dashes or
lines (for example, do not enter “$ XXX–” or
“$ XXX”).
You can use your American Express® Card, Discover® Card, MasterCard® card, or Visa® card. To pay by credit card, call toll-free or visit the website of either service provider listed below and follow the instructions. You will be asked to provide your social security number (SSN). If you do not have and are not eligible to get an SSN, use your IRS issued individual taxpayer identification number (ITIN) instead.
A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider's toll-free automated customer service number or visiting the provider's website shown next.
| Official Payments Corporation 1-800-2PAY-TAXSM (1-800-272-9829) 1-877-754-4413 (Customer Service) www.officialpayments.com |
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| Link2Gov Corporation 1-888-PAY-1040SM (1-888-729-1040) 1-888-658-5465 (Customer Service) www.PAY1040.com |
You also can pay using EFTPS, a free tax payment system that allows you to make payments online or by phone. For more information or details on enrolling, visit www.eftps.gov or, if you are in the United States, call Customer Service at 1-800-316-6541. TTY/TDD help is available by calling 1-800-733-4829.
If you cannot pay the full amount shown on line 25 when you file, you can ask to make monthly installment payments for the full or a partial amount. You may have up to 60 months to pay. However, even if your request to pay in installments is granted, you will be charged interest and may be charged a late payment penalty on the tax not paid by the due date. You also must pay a fee. To limit the interest and penalty charges, pay as much of the tax as possible when you file. But before requesting an installment agreement, you should consider other less costly alternatives, such as a bank loan or credit card payment.
To ask for an installment agreement, you can apply online or use Form 9465. To apply online, go to www.irs.gov, use the pull-down menu under “I need to...” and select “Set Up a Payment Plan.” If you use Form 9465, you should receive a response to your request to make installment payments within 30 days. But if you file your return after March 31, it may take us longer to reply.
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Line 25 is at least $1,000 and it is more than 10% of the tax shown on your return, or
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You did not pay enough estimated tax by any of the due dates. This is true even if you are due a refund.
You will not owe the penalty if your 2007 tax return was for a tax year of 12 full months and either of the following applies.
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You had no tax shown on your 2007 return and you were a U.S. citizen or resident for all of 2007, or
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Line 21 on your 2008 return is at least as much as the tax shown on your 2007 return. Your estimated tax payments for 2008 must have been made on time and for the required amount.
If your 2007 adjusted gross income was over $150,000 (over $75,000 if you checked filing status box 2 for 2008), item (2) applies only if line 21 on your 2008 return is at least 110% of the tax shown on your 2007 return.
If you want to allow a friend, family member, or any other person you choose to discuss your 2008 tax return with the IRS, check the “Yes” box in the “Third Party Designee” area of your return. Also, enter the designee's name, U.S. phone number, and any five numbers the designee chooses as his or her personal identification number (PIN). But if you want to allow the paid preparer who signed your return to discuss it with the IRS, just enter “Preparer” in the space for the designee's name. You do not have to provide the other information requested.
If you check the “Yes” box, you are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. You are also authorizing the designee to:
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Give the IRS any information that is missing from your return,
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Call the IRS for information about the processing of your return or the status of your refund or payment(s),
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Receive copies of notices or transcripts related to your return, upon request, and
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Respond to certain IRS notices about math errors, offsets, and return preparation.
You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability),
or otherwise represent you before the IRS. If you want to expand the designee's authorization, see
Pub. 947.
The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2009 tax return (see When To File on page 2). If you wish to revoke the authorization before it ends, see Pub. 947.
Enter your current nonimmigrant status. For example, enter your current nonimmigrant status shown on your current U.S. Citizenship and Immigration Services (USCIS) Form I-94, Arrival-Departure Record. If your status has changed while in the United States, enter the date of change. If your status has not changed, enter “N/A.”
You are generally required to enter your date of entry into the United States that pertains to your current nonimmigrant status (for example, the date of arrival shown on your most recent USCIS Form I-94).
If you are claiming a tax treaty benefit that is determined by reference to more than one date of arrival, enter the earlier date of arrival. For example, you are currently claiming treaty benefits (as a teacher) under article 20 of the tax treaty between the United States and the Republic of Korea (South Korea). You previously claimed treaty benefits (as a student) under article 21 of that treaty. Under article 21, paragraph 4, of that treaty, the combination of consecutive exemptions under articles 20 and 21 may not extend beyond 5 tax years from the date you entered the United States as a student. If article 21, paragraph 4, of that treaty applies, enter in item E the date you entered the United States as a student.
If you are a resident of a treaty country (that is, you qualify as a resident of that country within the meaning of the tax treaty between the United States and that country), you must know the terms of the tax treaty between the United States and the treaty country to properly complete item J. You may download the complete text of most U.S. tax treaties at www.irs.gov. Technical explanations for many of those treaties are also available at that site. Also, see Pub. 901 for a quick reference guide to the provisions of U.S. tax treaties.
If you are claiming treaty benefits on Form 1040NR-EZ, you must provide all of the information requested in item J.
If you are claiming tax treaty benefits and you failed to submit adequate documentation to a withholding agent, you must attach
all information that would have otherwise been required on the withholding document (for example, all information required
on Form W-8BEN or
Form 8233).
Form 1040NR-EZ is not considered a valid return unless you sign it. You can have an agent in the United States prepare and sign your return if you could not do so for one of the following reasons:
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You were ill.
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You were not in the United States at any time during the 60 days before the return was due.
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For other reasons that you explained in writing to the Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 U.S.A., and that the IRS approved.
A return prepared and signed by an agent must be accompanied by a power of attorney that specifically authorizes the representative to sign your return. Form 2848 may be used for this purpose.
Be sure to date your return and show your occupation in the United States in the space provided. If you have someone prepare your return, you are still responsible for the correctness of the return.
If you move after filing your return, always notify the IRS in writing of your new address. To do this, use Form 8822.
If the amount you owe or the amount you overpaid is large, you may want to file a new Form W-4 with your employer to change the amount of income tax withheld from your 2009 pay. For details on how to complete Form W-4, see the Instructions for Form 8233.
In general, you do not have to make estimated tax payments if you expect that your 2009 Form 1040NR-EZ will show a tax refund
or a tax balance due the IRS of less than $1,000. If your total estimated tax for 2009 is $1,000 or more, see Form 1040-ES
(NR). It has a worksheet you can use to see if you have to make estimated tax payments. However, if you expect to be a resident
of Puerto Rico during all of 2009 and you must pay estimated tax, use
Form 1040-ES.
Keep a copy of your tax return, worksheets you used, and records of all items appearing on it (such as Forms W-2, 1099, and 1042-S) until the statute of limitations runs out for that return. Usually, this is 3 years from the date the return was due or filed or 2 years from the date the tax was paid, whichever is later. You should keep some records longer. For example, keep property records (including those on your home) as long as they are needed to figure the basis of the original or replacement property. For more details, see Pub. 552.
If you need a copy of your tax return, use Form 4506. There is a $57 fee (subject to change) for each return requested. If your main home, principal place of business, or tax records are located in a federally declared disaster area, this fee will be waived. If you want a free transcript of your tax return or account, use Form 4506-T or call us at 1-800-829-1040.
File Form 1040X to change a return you already filed. Also, use
Form 1040X if you filed
Form 1040NR-EZ and you should have filed a Form 1040, 1040A, or 1040EZ, or vice versa. Generally, Form 1040X must be filed
within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is
later. But you may have more time to file Form 1040X if you are physically or mentally unable to manage your financial affairs.
See
Pub. 556 for details.
You do not have to figure the amount of any interest or penalties you may owe. Because figuring these amounts can be complicated, we will do it for you if you want. We will send you a bill for any amount due.
If you include interest or penalties (other than the estimated tax penalty) with your payment, identify and enter the amount in the bottom margin of Form 1040NR-EZ, page 1. Do not include interest or penalties (other than the estimated tax penalty) in the amount you owe on line 25.
If you wish to make such a gift, make a check payable to “Bureau of the Public Debt.” You can send it to: Bureau of the Public Debt, Department G, P.O. Box 2188, Parkersburg, WV 26106-2188. Or you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. See Amount You Owe beginning on page 8 for details on how to pay any tax you owe.
You may be able to deduct this gift on your 2009 tax return as a charitable contribution. But you must file Form 1040NR to do so.
IRS assistance is available to help you prepare your return. But you should know that you are responsible for the accuracy of your return. If we do make an error, you are still responsible for the payment of the correct tax.
In the United States, you may call 1-800-829-1040. For TTY/TDD help, call 1-800-829-4059. If overseas, you may call 215-516-2000 (English-speaking only). This number is not toll free.
If you wish to write instead of call, please address your letter to: Internal Revenue Service, International Section, P.O. Box 920, Bensalem, PA 19020-8518. Make sure you include your identifying number (defined on page 4) when you write.
Assistance in answering tax questions and filling out tax returns is also available in person from IRS offices in London, Paris, and Frankfurt. The offices generally are located in the U.S. embassies or consulates.
The IRS conducts an overseas taxpayer assistance program during the filing season (January to mid-June). To find out if IRS personnel will be in your area, contact the consular office at the nearest U.S. embassy.
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You can download them from the IRS website at www.irs.gov.
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In the United States, you can call 1-800-TAX-FORM (1-800-829-3676).
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You can send your order to the Internal Revenue Service, National Distribution Center, 1201 N. Mitsubishi Motorway, Bloomington, IL 61705-6613 U.S.A.
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You can pick them up in person from our U.S. embassies and consulates abroad (but only during the tax return filing period).
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 Taxpayer Advocate Service 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. If overseas, call 01-787-622-8940 (English-speaking only) or 01-787-622-8930 (Spanish-speaking
only). These numbers are not toll-free. You also can 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.
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